2022-03-31-accounts - Levenshulme Youth Project

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				Year	Year
				Ended	Ended
				31.03.22	31.03.21
	Notes	Unrestricted	Restricted	Total	Total
INCOME FROM:		Fundsf	Fundsf	Fundsf	Fundsf
Donations		2,269		2,269	268
Charitable Income	(2)		70,079	70,079	81,294
Income from Trading Activities	(3)	5,021		5,021	3,780
Otherlncome
TOTAL		7,290	70,079	77,369	85,342
EXPENDITURE ON:
Charitable Activities	(4)	(1,990)	(69,655)	(71,645)	(67,162)
TOTAL		(1,990)	(69,655)	(71,645)	(67,162
NET INCOMING (OUTGOING)
RESOURCES FOR THE YEAR		5,300	424	5,724	18,180
Transfers between funds	(15)
Reconciliation ofFunds
Total Funds Brought Forward		13,446	11,761	25,207	7,027
Total Funds Carried Forward	(15)	18,746	12,185	30931	25,207

						2022	2021
						6	6
Net movement in funds						5,724	18,180
Add back depreciation						821	1,495
Decrease/(increase) in stock						(254)
Decrease/(increase) in debtors						(7,771)	6,943
Increase/(decrease) in creditors						2,543	(6,885)
Net cash used in operating		activities				1,063	19,733
Cash flows from investment		activities:
Purchase offixed assets							(2,459)
Net cash provided by investing			activities				(2,459)
Increase/(decrease) in cash		and	cash equivalents		during	1,063	17,274
the year
Cash and cash equivalents	brought			forward		25,085	7,811
Cash and cash equivalents		cardied forward

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022
1.ACCOUNTING POLICIES
(a) Sasis of preparation and assessment of going concern
The accounts (financial statements) have been prepared under the historicai cost convention	with
items recognised at cost or transaction value unless otherwise stated m the relevant notes to	these
accounts. The financial statements have been prepared in accordance with the Statement of
Recommended Practice: Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102)issued January 2019 and the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland (FRS 102) and the Chanties Act 2011.
The chanty constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the chanty's abikty to continue
as a going concern.
(b) Funds structure
Restricted funds are funds which are to be used in accordance with specific restrictions imposed		by
the donor or trust deed. There are 8 restricted funds at the year end.
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose			in
furtherance ofthe chantable objects. Unrestricted funds include designated funds where the	trustees,
at their discretion have created a fund for a specific purpose.
Further details ofeach fund are disclosed in note 15.
(c) Income recognition
All income is recognised once the charity has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
Donations are recognised when the charity has been notified in writing of both the amount and
settlement date. In the event that a donation is subject to conditions that require a level of performance
before the charity is entitled to the funds, the income is deferred and not recognised until either those
conditions are fully met, or the fulfilment ofthose conditions is wholly within the control ofthe
charity and it is probable that those conditions will be fulfilled in the reporting period.
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the charity; this is normally upon notification of the interest paid or payable by the	bank.
(d) Expenditure Recognition
Liabilities are recognised as expenditure as soon as there iss legal or constructive obligation
committing the charity to that expenditure, it is probable that settlement will be required and	the
amount ofthe obligation can be measured rehably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and
governance costs are allocated or apportioned to the applicable expenditure headings. For more
information on this attribution refer to note (f) below.
(e) Irrecoverable VAT
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
(f) Allocation ofsupport and governance costs
Support costs have been allocated between governance costs and other support costs. Governance
costs comprise all costs involving the public accountability ofthe charity and its compliance	with
regulation and good practice. These costs include costs related to independent examination '	and	legal
fees together with an apportionment of overhead and support costs.
Governance costs and support costs relating to charitable activities have been apportioned	based		on
staff time and facilities used in each activity.
The allocation ofsupport and governance costs is analysed in Note 5.

INCOME FROM CHARITABLE ACTIVITIES	INCOME FROM CHARITABLE ACTIVITIES	INCOME FROM CHARITABLE ACTIVITIES	INCOME FROM CHARITABLE ACTIVITIES	INCOME FROM CHARITABLE ACTIVITIES	Unrestricted	Restricted	Total
					Fundsf	Fundsf	2022f
Young Manchester						31,800	31,800
Young Manchester	—Summer		Playscheme			1,358	1,358
Manchester City Council HAF			—Summer Playscheme			8,727	8,727
Young Manchester	—COSA					4,091	4,091
Young Manchester	—Curious	Minds				8,785	8,785
Young Manchester	—Easter Playscheme					2,103	2,103
UK Youth						11,479	11,479
GMP - Aria						987	987
Young Manchester	—Covid Recovery			Fund		749	749
						70,079	70,079
Previous Year					Unrestricted	Restricted	ota
					Funds 7	Fundsf	2021 7
Awards for AII						9,460	9,460
Charities Aid Foundation						10,250	10,250
Young Manchester						31,108	31,108
Young Manchester	—Summer		Playscheme			4,464	4,464
Young Manchester	—KCYPS					4,770	4,770
Young Manchester	—Adventure		Fund			1,617	1,617
We Love Manchester						5,610	5,610
We Love Manchester —Covid			Response			1,708	1,708
MCC —Holiday Hunger						725	725
Great Places Housing						6,560	6,560
GMCA —Covid Support						3,772	3,772
One Manchester						1,250	1.250
						81,294	81,294

TE	S TO THE ACCOUNTS FOR THE YEAR ENDED	31 MARCH 20	22
		Unrestricted	Restricted	Total
3	INCOME FROM TRADING ACTIVITIES	Funds	Funds	2022	Total 2021
		E	E	E	E
	Secondment Income	4,896		4,896	2,016
	Fees —Easter bag packing				1,764
	Attendance Fee	125		125
		5,021		5,021	3,780
4	EXPENDITURE ON CHARITABLE ACTIVITIES

						Unrestricted	Unrestricted	Restricted	Total	Total
						Funds		Funds	2022
						E		E	E
	Employment Costs					1,914		49,683		51,597
	DBSChecks						60			60
	Hospitality							159		159
	Volunteer Travel 8		Expenses					440		440
	Staff Travel &Subsistence							190		190
	Activities Costs & Matenals							9,215		9,215
	Publicity							144		144
	Events							4,110		4,110
	Room Hire							2,256		2,256
	Support Costs							2,908		2,916
	Governance Costs							550		558
						1,990		69,655		71,645
						Unrsstnicted		Restricted	Total
	Previous Year					Funds		Funds	2021
						E			E
	Employment Costs						558	53,407		53,965
	Employment Allowance Freelance Workers					(2,453)		360		(2,453) 360
	Volunteer Travel &		Expenses					509		509
	Staff Travel &Subsistence							80		80
	Activities Costs &	Materials						6,554		6,554
	Publicity							144		144
	Events							78		78
	Room Hire							3,250		3,250
	Support Costs							4,111		4,111
	Governance Costs							564		564
						1,895		69,057		67,162
5	ALLOCATION OF		GOVERNANCE		AND	General
	SUPPORT COSTS					Support		Governance	Total	2022
					Basis ofApportionment	E		E	E
	Premises Costs:
	Insurance				Feoiihec Used		430			430
	Printing, Stationery & Postage Telephone & Broadband				Fccllaec Used Fecrriies Used		28 98			28 98
	Minor Equipment	&Software					30			30
	Depreciation Book-keeping, Admin Accountancy			& Payroll		821 1,509 2,916		558 558		821 1.509 558 3,474

GOVERNANCE CO
		General
Previous Year	assis orApponlonmeol	Support	Governance	Total 2021
			6	6
Premises Costs:
Insurance	Fssadss Used	319		319
Printing, Stationery 8 Postage Telephone 8 Broadband Minor Equipment 5 Software Depreciation	Fsolioes Used Fsdfdii.s Used	112 166 267 1,495		112 166 267 1,495
Book-keeping, Admin 8 Payroll Bank Charges Trustee Meetings Accountancy		1,747 5 4,111	12 552 564	1,747 5 12 552 4,675

9	TANGIBLE FIXEDASSET	TANGIBLE FIXEDASSET	S			Computer	Total
	COST					Equipment f
	At 1st April 2021					4,489	4,489
	Additions
	At 31 March 2022					4,489	4,489
	DEPRECIATION
	At 1st April 2021					2,849	2,849
	Charge forYear					821	821
	At 31 March 2022					3,670	3,670
	NET BOOK VALUE
	At 31 March 2022					819	819
	At 31 March 2021					1,640	1,640
10	CAPITAL COMMITMENTS
						2022	2021
	Contracted for but not provided					f nil	5 nil
11	STOCK					f
	Activity Materials					254
12	DEBTORS					f	5
	Other Debtors					9,542	1,771
						9,542	1,771
	Restricted					9,534
	Unrestricted					8	1,771
						9,542	1,771
13	LIABILITIES:AMOUNTS		FALLING DUE WITHIN		ONE YEAR	2022	2021
						5
	Other Creditors					256
	Other Taxes 8 Social Security Costs					368
	Deferred Income						1,440
	Accruals					5,208	1 849
						5,832	3,289
	Restricted					5,824	1,849
	Unrestricted					8	1,440
						5,832	3,289
14	DEFERRED INCOME Deferred income for 2021		comprises secondment		fees in advance	2022 5	2021f
	Deferred grant income brought			forward		1,440	8,177
	Released during	the year				(1,440)	(8,177)
	Deferred during	the year					1,440
	Deferred income	carried forward					1 440

MOVEMENT IN FUND	S OF THE C	HARITY
		Balance				Transfer						Balance
		1st April		Incoming		ofFunds				Outgoing		31	March
Restricted Funds		2021											2022
		6									6		6
Groundwork		1,849									(1,849)
Awards for All		2,442									(2,442)
We Love Manchester		300											300
Great Places Housing		450									(450)
GMCA - Covid Support		706									(706)
Young Manchester		2,758			31,800						(28,722)		5,836
Young Mcr - KCYPS		1,639									(820)		819
Young Mcr - Summer	Playscheme				1,358						(1,358)
Manchester City Council HAF					8,727						(7,278)		1,449
Young Mcr - Easter Playscheme					2,103						(2,103)
Young Mcr - Adventure		1,617											1,617
Young Mcr - COSA					4,091						(3,724)		367
Young Mcr —Curious	Minds				8,785						(7,122)		1,663
UK Youth					11,479						(11,479)
GMP -Aria					987						(853)		134
Young Manchester - Covid Recovery					749						(749
		11,761			70,079						69,655		12,185
Unmstricted Funds
General		10,130			7,290						(1,990)		15,430
Designated Funds-Employment		3,316											3,316
Contingency
		13,446			7,290						(1,990)		18,746
Total Funds		25,207			77,369						71,645		30,931
Details re 2022 funds:-		Contribution		towards:
Groundwork		-towards	a	youth	activities	programme
Awards for All		-towards	general		youth work		activities
We Love Manchester		-towards	general		youth work		activities
Great Places Housing		-towards	play work
GMCA —Covid Support		-towards	covid support
One Manchester		—towards	holiday		hunger scheme
Young Manchester		- general	youth work activities
Young Mcr-KCYPS		- towards	filming		& photographic			equipment.			This fund is fully		spent.
Young Mcr - Playscheme		-towards	Easter		8 Summer	playschemes
Young Mcr - Adventure		- towards	a	residential trip for			young		people.
Young Mcr - COSA		- towards	salary		& activity costs (City				of	Social Action project)
Young Mcr —Curious	Minds	- towards	salary		& activity costs (training					&development)
UK Youth		- towards	salaries, volunteer				& running			costs	(Do It project)
GMP Aria		- towards	equipment costs
Young Manchester - Covid Recovery		- towards	organisation development						and support costs

MOVEMENT IN FUNDS OF THE	MOVEMENT IN FUNDS OF THE	CHARITY Cont...	CHARITY Cont...	CHARITY Cont...
Previous Year		Balance				Transfer				Balance
		1st April		Incoming		of	Funds	Outgoing		31 March
Restricted Funds		2020f			f					2021f
Groundwork		1,737							112		1,849
Awards for All					9,460				(7,018)		2,442
Chanties Aid Foundation					10,250		(5,877)		(4,373)
We Love Manchester					5,610				(5,310)		300
We Love Manchester	-Cavid				1,708				(1,708)
MCC - Holiday Hunger					725				(725)
Great Places Housing					6,560				(6,110)		450
GMCA - Covid Support					3,772				(3,066)		706
One Manchester					1,250				(1,250)
Young Manchester			500		31,108			(28,850)			2,758
Young Mcr —KCYPS				35	4,770				(3,166)		1,639
Young Mcr —Piayscheme					4,464				(4,464)
Young Mcr- Adventure					1,617						1,617
Capital:
Comic Relief			676						(676)
		2.948			81,294		5,677		66,604		11,761
Unrestricted Funds
General			1,739		4,048		4,901		(558)		10,130
Designated Funds-Employment			2,340				976				3,316
Contingency
			4,079		4,048		5,877		558)		13,446
Total Funds			7,027		85.342				67,162)		25.207
Details re 2021 funds:-		Contribution towards:
Groundwork		-towards		a youth	activities	programme
Awards for All		-towards		general	youth work activities
Charities Aid Foundation		-towards		mental	health support		and detached		youth work.	The	funder
		agreed	for the unspent balance				to be transferred		to unrestricted
		reserves.

		Unrestricted	Unrestricted	Restricted
		Funds		Funds	Tots I 2022
		6		6	f
Tangible fixed assets				819	819
Cash at bank and	in hand	18,746		7,402	26,148
Other net current	assets			3,964	3,964
		18	746	12,185	30931
		Unrestricted		Restricted
Previous Year		Funds		Funds	Total2021
				6	6
Tangible fixed assets				1,640	1,640
Cash at bank and	in hand	13,098		11,987	25,085
Other net current	assets (liabilities)		348	1,866	1,518)
		13,446		11,761	25,207