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2023-03-31-accounts

REGISTERED COMPANY NUMBER: 10405070 (England and Wales) REGISTERED CHARITY NUMBER: 1172479

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

FOR

YMCA WELLINGTON AND DISTRICT

D E Ball & Co Limited Chartered Accountants 15 Bridge Road Wellington Telford Shropshire TF1 1EB

YMCA WELLINGTON AND DISTRICT

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31st March 2023

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Cash Flow Statement 8
Notes to the Cash Flow Statement 9
Notes to the Financial Statements 10 to 16
Detailed Statement of Financial Activities 17 to 18

YMCA WELLINGTON AND DISTRICT

REPORT OF THE TRUSTEES for the Year Ended 31st March 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES Objectives and aims

Following the incorporation of the organisation in October 2016, our revised objectives and aims are:

Public benefit

The main activity is undertaken to further our charitable objective for the public benefit.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The Board is aware of the need to be more than a landlord and pursues a policy of providing support for young people. This support includes developing life skills, managing mental health or substance misuse issues, sexual health advice and help to access training, education and employment.

Thrive Telford Short Term Supported Accommodation (STSA)

YMCA Wellington has 39 units of accommodation across 5 sites, with a mix of self-contained and shared housing. Established couples and single people are eligible. We can also house pregnant women whilst they wait for accommodation with a Thrive family scheme.

Support can include help with benefits, housing, emotional support, alcohol or drug advice, working with education and training providers, mediation with family in order to build bridges, liaising with mental health services and signposting to other agencies.

All accommodation is offered through the Thrive Gateway; no direct referrals are accepted.

Shine Project

Funded through a Nationwide Building Society grant, our complex needs support enhances the work done by the Thrive STSA team. This funding allows us to work with young people with significantly more complex needs than we would otherwise be able to help.

Page 1

YMCA WELLINGTON AND DISTRICT

REPORT OF THE TRUSTEES for the Year Ended 31st March 2023

Thrive Telford Floating Support

YMCA Wellington offer floating support to people aged 16+, of any tenure, providing they are resident in the borough of Telford. We support in people's homes and also via drop in advice hubs. This support can include help with benefits, housing, alcohol or drug advice, liaising with mental health services and signposting to other agencies. This is through the Thrive Telford partnership in conjunction with Stay Telford and KiP.

The Holly Project

The Holly Project is a free support service for survivors of Child Sexual Exploitation (CSE) and is run by survivors of CSE. It offers a safe place for individuals and their families to get support and advice from people who really understand the trauma and lasting impact of CSE. The Holly Project runs groups for survivors and victims as well as families and parents and includes direct access to specialist counselling and sexual health services.

FINANCIAL REVIEW

Financial position

The charity has had another year of using Reserves built up in previous years to fund projects and services that overall have created an excess of expenditure over income for the year.

Moving forward, the management and Trustees have set a balanced budget for the year to 31 March 2024. The actual income and expenditure is being closely monitored compared to these budgets through the provision of timely monthly management reports

Reserves policy

The trustees have established a policy where the general fund should hold at least the equivalent of the costs of six months overheads, approximately £75,000, to enable the charity to continue if there was a short term significant drop in rental income or donations.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

10405070 (England and Wales)

Registered Charity number

1172479

Registered office

Consort House Victoria Avenue Wellington Telford Shropshire TF1 1NH

Page 2

YMCA WELLINGTON AND DISTRICT

REPORT OF THE TRUSTEES for the Year Ended 31st March 2023

Trustees

Chairperson - Mr H P Griffiths Vice Chairperson / Hon Treasurer / Chair Finance & Property Comm. - Mr P F Murray Mr J R Pattinson Cllr A McClements Mrs T Guest Mr D Watkins Rev T Carter Miss C Evans

Chief Executive

Mrs M Mulloy

President

Mrs K Taggart

Company Secretary

Mrs L M Doran

Independent Examiner

D E Ball & Co Limited Chartered Accountants 15 Bridge Road Wellington Telford Shropshire TF1 1EB

Approved by order of the board of trustees on 23rd August 2023 and signed on its behalf by:

H P Griffiths - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YMCA WELLINGTON AND DISTRICT

Independent examiner's report to the trustees of YMCA Wellington And District ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Russell Ball

D E Ball & Co Limited Chartered Accountants 15 Bridge Road Wellington Telford Shropshire TF1 1EB

23rd August 2023

Page 4

YMCA WELLINGTON AND DISTRICT

STATEMENT OF FINANCIAL ACTIVITIES

for the Year Ended 31st March 2023

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
16,575
Other charitable activities
3
718,202
Investment income
4
867
Other income
-
Total
735,644
EXPENDITURE ON
Charitable activities
5
Provision of supported accommodation, floating
support & connected projects.
813,682
NET INCOME/(EXPENDITURE)
(78,038)
RECONCILIATION OF FUNDS
Total funds brought forward
298,246
TOTAL FUNDS CARRIED FORWARD
220,208
Restricted
fund
£
-
-
-
-
-
-
-
184,674
184,674
31.3.23
Total
funds
£
16,575
718,202
867
-
735,644
813,682
(78,038)
482,920
404,882
31.3.22
Total
funds
£
11,790
651,146
695
13,028
676,659
733,507
(56,848)
539,768
482,920

The notes form part of these financial statements

Page 5

YMCA WELLINGTON AND DISTRICT

BALANCE SHEET

31st March 2023

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
9
167,482
Investments
10
302
167,784
CURRENT ASSETS
Debtors
11
106,621
Cash at bank
112,809
219,430
CREDITORS
Amounts falling due within one year
12
(86,321)
NET CURRENT ASSETS
133,109
TOTAL ASSETS LESS CURRENT
LIABILITIES
300,893
CREDITORS
Amounts falling due after more than one year
13
(80,685)
NET ASSETS
220,208
FUNDS
16
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
fund
£
126,423
-
126,423
-
58,251
58,251
-
58,251
184,674
-
184,674
31.3.23
Total
funds
£
293,905
302
294,207
106,621
171,060
277,681
(86,321)
191,360
485,567
(80,685)
404,882
220,208
184,674
404,882
31.3.22
Total
funds
£
299,365
302
299,667
54,816
301,848
356,664
(88,095)
268,569
568,236
(85,316)
482,920
298,246
184,674
482,920

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 6

continued...

YMCA WELLINGTON AND DISTRICT

BALANCE SHEET - continued

31st March 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 23rd August 2023 and were signed on its behalf by:

H P Griffiths - Trustee

The notes form part of these financial statements

Page 7

YMCA WELLINGTON AND DISTRICT

CASH FLOW STATEMENT for the Year Ended 31st March 2023

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash used in operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash provided by/(used in) investing activities
Cash flows from financing activities
Loan repayments in year
Net cash used in financing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
31.3.23
£
(126,509)
(126,509)
(515)
867
352
(4,631)
(4,631)
(130,788)
301,848
171,060
31.3.22
£
(2,325)
(2,325)
(5,636)
695
(4,941)
(5,691)
(5,691)
(12,957)
314,805
301,848

The notes form part of these financial statements

Page 8

YMCA WELLINGTON AND DISTRICT

NOTES TO THE CASH FLOW STATEMENT for the Year Ended 31st March 2023

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net expenditure for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Depreciation charges
Interest received
Increase in debtors
(Decrease)/increase in creditors
Net cash used in operations
31.3.23
£
(78,038)
5,975
(867)
(51,805)
(1,774)
(126,509)
31.3.22
£
(56,848)
8,908
(695)
(5,036)
51,346
(2,325)

2.

ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.22 Cash flow At 31.3.23
£ £ £
Net cash
Cash at bank and in hand 301,848 (130,788) 171,060
301,848 (130,788) 171,060
Debt
Debts falling due within 1 year (7,000) - (7,000)
Debts falling due after 1 year (85,316) 4,631 (80,685)
(92,316) 4,631 (87,685)
Total 209,532 (126,157) 83,375

The notes form part of these financial statements

Page 9

YMCA WELLINGTON AND DISTRICT

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31st March 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 25% on reducing balance Computer equipment - 25% on cost

Freehold property is not depreciated. The trustees are of the view that the level of ongoing repair and maintenance of the property will result in the residual value of the property at the end of its useful life being greater than its original cost. This is reviewed annually by the trustees.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

Page 10

YMCA WELLINGTON AND DISTRICT

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st March 2023

2.
DONATIONS AND LEGACIES
Donations
Sundry funding
3.
OTHER CHARITABLE ACTIVITIES
Supported accommodation & floating support - Furnished
accommodation
Supported accommodation & floating support - Thrive - Floating
support
Supported accommodation & floating support - Thrive -
Accommodation
Holly Project
Holly Project counselling and wellbeing
4.
INVESTMENT INCOME
Deposit account interest
5.
CHARITABLE ACTIVITIES COSTS
Provision of supported accommodation,
floating support & connected projects.
6.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
31.3.23
£
9,411
7,164
16,575
31.3.23
£
475,491
63,090
100,116
79,505
-
718,202
31.3.23
£
867
31.3.23
£
5,975
31.3.22
£
5,217
6,573
11,790
31.3.22
£
412,319
57,832
100,117
79,506
1,372
651,146
31.3.22
£
695
Direct
Costs
£
813,682
31.3.22
£
8,908

continued...

Page 11

YMCA WELLINGTON AND DISTRICT

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st March 2023

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2023 nor for the year ended 31st March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2023 nor for the year ended 31st March 2022.

8. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.3.23 31.3.22
Charitable activities 26 24

No employees received emoluments in excess of £60,000.

9.

TANGIBLE FIXED ASSETS

Freehold
property
£
COST
At 1st April 2022
281,296
Additions
-
At 31st March 2023
281,296
DEPRECIATION
At 1st April 2022
-
Charge for year
-
At 31st March 2023
-
NET BOOK VALUE
At 31st March 2023
281,296
At 31st March 2022
281,296
10.
FIXED ASSET INVESTMENTS
Other
There were no investment assets outside the UK.
Investments (neither listed nor unlisted) were as follows:
Charities Official Investment Fund
Fixtures
and
fittings
£
25,089
-
25,089
15,385
2,344
17,729
7,360
9,704
Computer
equipment
£
36,190
515
36,705
27,825
3,631
31,456
5,249
8,365
31.3.23
£
302
31.3.23
£
302
Totals
£
342,575
515
343,090
43,210
5,975
49,185
293,905
299,365
31.3.22
£
302
31.3.22
£
302

continued...

Page 12

YMCA WELLINGTON AND DISTRICT

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st March 2023

10. FIXED ASSET INVESTMENTS - continued

The value of the shares at the 31st March 2023 was £5,677 (2022 £5,881).

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.23
£
Trade debtors
10,259
Prepayments
96,362
106,621
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23
£
Bank loans and overdrafts (see note 14)
7,000
Trade creditors
23,567
Accrued expenses
55,754
86,321
13.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.23
£
Bank loans (see note 14)
80,685
14.
LOANS
An analysis of the maturity of loans is given below:
31.3.23
£
Amounts falling due within one year on demand:
Bank loans
7,000
Amounts falling between one and two years:
Bank loans - 1-2 years
6,900
Amounts falling due between two and five years:
Bank loans - 2-5 years
20,250
Amounts falling due in more than five years:
Repayable by instalments:
Bank loans more 5 yr by instal
53,535
31.3.22
£
8,346
46,470
31.3.22
£
8,346
46,470
54,816
31.3.22
£
7,000
407
80,688
88,095
31.3.22
£
85,316
31.3.22
£
7,000
6,900
20,250
58,166
6,900
20,250
58,166

continued...

Page 13

YMCA WELLINGTON AND DISTRICT

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st March 2023

15. SECURED DEBTS

The following secured debts are included within creditors:

Bank loans
16.
MOVEMENT IN FUNDS
Unrestricted funds
General Fund - free funds
Major Repairs Fund
General Fund - income shortfall fund
Restricted funds
Restriced
TOTAL FUNDS
Net movement in funds, included in the above are as
Unrestricted funds
General Fund - free funds
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General Fund - free funds
Major Repairs Fund
General Fund - income shortfall fund
Restricted funds
Restriced
TOTAL FUNDS
At 1.4.22
£
88,246
110,000
100,000
298,246
184,674
482,920
follows:
Net
movement
in funds
£
(78,038)
-
-
(78,038)
-
(78,038)
Incoming
resources
£
735,644
735,644
At 1.4.21
£
145,094
110,000
100,000
355,094
184,674
539,768
31.3.23
31.3.22
£
£
87,685
92,316
Transfers
between
At
funds
31.3.23
£
£
60,000
70,208
(35,000)
75,000
(25,000)
75,000
-
220,208
-
184,674
-
404,882
Resources
Movement
expended
in funds
£
£
(813,682)
(78,038)
(813,682)
(78,038)
Net
movement
At
in funds
31.3.22
£
£
(56,848)
88,246
-
110,000
-
100,000
(56,848)
298,246
-
184,674
(56,848)
482,920

continued...

Page 14

YMCA WELLINGTON AND DISTRICT

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st March 2023

16. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General Fund - free funds
TOTAL FUNDS
Incoming
resources
£
676,659
676,659
Resources
Movement
expended
in funds
£
£
(733,507)
(56,848)
(733,507)
(56,848)
Resources
Movement
expended
in funds
£
£
(733,507)
(56,848)
(733,507)
(56,848)
(56,848)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General Fund - free funds
Major Repairs Fund
General Fund - income shortfall fund
Restricted funds
Restriced
TOTAL FUNDS
At 1.4.21
£
145,094
110,000
100,000
355,094
184,674
539,768
Net
movement
in funds
£
(134,886)
-
-
(134,886)
-
(134,886)
Transfers
between
funds
£
60,000
(35,000)
(25,000)
-
-
-
At
31.3.23
£
70,208
75,000
75,000
220,208
184,674
404,882

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General Fund - free funds 1,412,303 (1,547,189 ) (134,886)
TOTAL FUNDS 1,412,303 (1,547,189 ) (134,886)

Unrestricted Fund - General Fund

The trustees have reviewed and revised the policy where the general fund should now hold at least the equivalent of the costs of three months overheads, approximately £75,000, to enable the charity to continue if there was a short term significant drop in rental income or donations.

The remaining " free reserves" provide the trustees with the potential to consider, when appropriate, further property purchases. This would enable the provision of additional or improved housing accommodation for young people in the area.

Unrestricted Fund - Major Repairs Fund

Page 15

continued...

YMCA WELLINGTON AND DISTRICT

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st March 2023

16. MOVEMENT IN FUNDS - continued

This represents funds to meet major repairs as and when they arise. This has been reduced reflecting the reserves maintained with Y Housing.

Restricted Fund - Wrekin Buildings Fund

This represents the net proceeds from the sale of part of Wrekin Buildings, Tan Bank, Wellington in the year ended 30th June 1995.

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2023.

Page 16

YMCA WELLINGTON AND DISTRICT

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31st March 2023

31.3.23 31.3.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 9,411 5,217
Sundry funding 7,164 6,573
16,575 11,790
Other charitable activities
Supported accommodation & floating support -
Furnished accommodation 475,491 412,319
Supported accommodation & floating support -
Thrive - Floating support 63,090 57,832
Supported accommodation & floating support -
Thrive - Accommodation 100,116 100,117
Holly Project 79,505 79,506
Holly Project counselling and wellbeing - 1,372
718,202 651,146
Investment income
Deposit account interest 867 695
Other income
Coronavirus Job Retention Scheme - 13,028
Total incoming resources 735,644 676,659
EXPENDITURE
Charitable activities
Rent 129,155 122,987
Rates and insurance 23,350 20,877
Light and heat 12,819 14,660
Repairs and renewals 75,547 44,343
Salaries and pensions - Holly Project 37,442 46,133
Salaries and pensions - Furnished
Accommodation 298,851 241,655
Salaries and pensions - Thrive - Floating Support 33,923 42,285
Salaries and pensions - Thrive - Accommodation 60,985 68,991
Affiliation fee 4,308 3,309
Accountancy 3,500 3,350
Legal and professional fees - 2,870
Sundry expenses 32,149 22,918
Post and stationery 3,207 5,380
Training and Health and Safety 14,476 6,020
Step In / Up /Out 5,308 8,830
Staff expenses 1,012 256
Telephone 12,814 13,806
Carried forward 748,846 668,670

This page does not form part of the statutory financial statements

Page 17

YMCA WELLINGTON AND DISTRICT

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31st March 2023

for the Year Ended 31st March 2023
31.3.23 31.3.22
£ £
Charitable activities
Brought forward 748,846 668,670
Holly Project counselling and wellbeing 27,886 27,885
Shine Project 24,953 23,998
Bank loan interest 6,022 4,046
Depreciation - fixtures 2,344 2,503
Depreciation - computers 3,631 6,405
813,682 733,507
Total resources expended 813,682 733,507
Net expenditure (78,038) (56,848)

This page does not form part of the statutory financial statements

Page 18