Charity registration number: 1201855
## BBGC t/a Burnley Boys & Girls Club
Annual Report and Financial Statements for the Year Ended 31 December 2024
## **BBGC t/a Burnley Boys & Girls Club**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Cash Flow Statement|8|
|Notes to the Financial Statements|9 to 16|
## **BBGC t/a Burnley Boys & Girls Club**
## **Reference and Administrative Details**
**Trustees** Mr J Alpe Mr M J Haworth Mr A P Maddock Mr D P Pate **Charity Registration Number** 1201855 **Principal Office** Burnley Boys & Girls Club Barden Lane Burnley Lancashire BB10 1JQ **Independent Examiner** KM Chartered Accountants 1st Floor, Block C The Wharf Manchester Road Burnley Lancashire BB11 1JG **Bankers** Virgin Money 25 Manchester Road Burnley Lancashire BB11 1HX
Page 1
## **BBGC t/a Burnley Boys & Girls Club**
## **Trustees' Report**
The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2024.
## **Objectives and activities**
The objects as per the constitution of Burnley Boys and Girls Club are to help and educate boys, young men, girls, and young women through leisure-time activities so to develop their physical, intellectual, social, and spirtiual potential, that they may grow to full maturity as individuals and members of society and that their conditions of life may be improved.
The work of the charity focuses on young people aged between 5 - 25 years, and has succesfully done so for over 125 years. The board ensures that the members needs are appropriately reflected through the diversity of the committee and its advisors. This enables the club to keep up to date with all relative changes and industry standards.
The building project has dominated all the clubs activities over the last 18 months with funding from the Youth Investment Fund (YIF) to enable construction to take place. There has also been YIF funding for revenue costs such as salaries. Whilst activities have been less there has been increased professional development for the work force. We have also recruited additional advisors to the board.
The club continues to grow from strength to strength along with the new partnerships formed to deliver a holisitic and nurturing scheme of work in what at times feels like a very chaotic world.
The Board are familiar with the practical work of the club. The board have served the organsiation as members and volunteers and their experience and encouragement to attend practical training sessions help maintain the boards skill base, This is reflected throughout the staff and volunteers who are also encouraged as part of the lifelong learning stratergy and continued professional development.
The club is affiliated at board level to the Lancashire Boys and Girls Club and are intern members of the National Association of Boys and Girls Clubs.
The club works closely with other organisations for aid and support. These include: Children and Family Wellbeing Services Lancashire Constabulary Unity Trust Bank Vulnerable Womens Organisation Barden Primary School The Heights Independent School Sir John Thursby High School Blessed Trinity High School Electricity North West Garfield Weston At A Loss Police & Crime Commissioner
## **Public benefit**
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Page 2
## **BBGC t/a Burnley Boys & Girls Club**
## **Trustees' Report (continued)**
## **Financial review**
We are currently reviewing all our financial risk management and budgeting forecasts to gain a fuller understanding of any gaps and to future proof our sustainability.
The organisation has developed a strong core of activities and safer development plans to assist in the long term security of the charity, this work is ongoing and is supported with the knowledge of the long term lease and new partnership work with the freeholder, Burnley Borough Council. The organisation continues to develop and grow and with the support of the front line staff, management and the board working collaboratively will help reduce significant risk.
Previous years accounts were prepared on a receipts and payments basis. As the income has exceeded the thresholds for this basis in 2024 the accounts are now prepared on an accruals basis.
The club has for many years benefited from the all weather pitch and buildings on leasehold land, gifted to it at the time. The trustees current estimate of this is £200,000. During the financial years ended 2023 and 2024 a total of £588,277 has been incurred via YIF construction. This is shown as 'assets in the course of construction', with a further £200,000 to be spent to complete the work in 2025.The trustees are to undertake a valuation of the whole site on completion which will be reflected in the 2025 year end accounts.
The current challenging financial climate for charities is of concern to the trustees, with reduced amounts of funding available. However the trustees are confident that the charity can raise the funds - from grantors and donors - to cover the running costs of the charity.
The reserves policy of the charity is to secure sufficient to cover six months core costs.
## **Plans for future periods**
The plans for the new community aspects of the building project see the facilities being used by more active members and groups of our local community. This has put BBGC on the map to be the go to place for young people; with the development of the catering and outdoor activity parts to the organisation we are very excited to support not only the young people in our care but also the family group. Once the building work has finished we will take the next 12 months to develop and manage all potential risk factors for small grassroots organisations as we steadily grow to become a medium sized organisation supporting more and more people across Burnley and East Lancashire.
## **Structure, governance and management**
## **Nature of governing document**
The charity is governed by its constitution dated 7th February 2023, and is a Foundation Charitable Incorporated Organisation.
## **Recruitment and appointment of trustees**
Trustees are recruited as needed and meet regularly and supported by its staff team.
The development of the management structure of our young ambassadors working with the trustees, although very new, has seen significant changes to how the club operates daily, from reporting to communicating in many different ways, the older members have also seen behind the scenes, We are training four senior members to become Youth Workers.
Page 3
## **BBGC t/a Burnley Boys & Girls Club**
## **Trustees' Report (continued)**
## **Risks**
As the charity completes the YIF funded capital work,a full and comprehensive updated risk assessment will be undertaken.
Safeguarding policies are in operation and rigorously followed..
The annual report was approved by the trustees of the charity on 3 July 2025 and signed on its behalf by:
......................................... Mr A P Maddock Trustee
Page 4
## **BBGC t/a Burnley Boys & Girls Club**
## **Independent Examiner's Report to the trustees of BBGC t/a Burnley Boys & Girls Club**
I report to the trustees on my examination of the accounts of BBGC t/a Burnley Boys & Girls Club for the year ended 31 December 2024.
## **Responsibilities and basis of report**
As the charity trustees of BBGC t/a Burnley Boys & Girls Club you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the BBGC t/a Burnley Boys & Girls Club 's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
Since BBGC t/a Burnley Boys & Girls Club 's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Association of Independent Examiners, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of BBGC t/a Burnley Boys & Girls Club as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
...................................... Mark Heaton FCCA FCIE DChA
KM Chartered Accountants 1st Floor, Block C The Wharf Manchester Road Burnley Lancashire BB11 1JG
3 July 2025
Page 5
## **BBGC t/a Burnley Boys & Girls Club**
## **Statement of Financial Activities for the Year Ended 31 December 2024**
|**Note**
**Income and Endowments from:**
Charitable activities
2
Investment income
3
Other income
4
Total income
**Expenditure on:**
Charitable activities
Total expenditure
Gains/losses on investment
assets
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
13|**Unrestricted**
**funds**
**£**
46,902
815
-
47,717
(42,791)
(42,791)
(48)
4,878
4,878
221,100
225,978|**Restricted**
**funds**
**£**
80,561
-
552,952
633,513
(80,561)
(80,561)
-
552,952
552,952
124,464
677,416|**Total**
**2024**
**£**
127,463
815
552,952
681,230
(123,352)
(123,352)
(48)
557,830
557,830
345,564
903,394|**Total**
**2023**
**£**
116,072
940
125,930|
|---|---|---|---|---|
|||||242,942|
|||||(225,726)|
|||||(225,726)
-|
|||||17,216|
|||||17,216
328,348|
|||||345,564|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 13.
The notes on pages 9 to 16 form an integral part of these financial statements. Page 6
## **BBGC t/a Burnley Boys & Girls Club**
## **(Registration number: 1201855) Balance Sheet as at 31 December 2024**
|**Note**
**Fixed assets**
Tangible assets
10
Investments
11
**Current assets**
Cash at bank and in hand
**Creditors: Amounts falling due within one year**
12
**Net current assets**
**Net assets**
**Funds of the charity:**
**Restricted income funds**
Restricted funds
**Unrestricted income funds**
Unrestricted funds
**Total funds**
13|**2024**
**£**
791,647
6,888
798,535
107,883
(3,024)
104,859
903,394
677,416
225,978
903,394|**2023**
**£**
249,329
6,936|
|---|---|---|
|||256,265|
|||94,332
(5,033)|
|||89,299|
|||345,564|
|||124,462
221,102|
|||345,564|
The financial statements on pages 6 to 16 were approved by the trustees, and authorised for issue on 3 July 2025 and signed on their behalf by:
......................................... Mr A P Maddock Trustee
The notes on pages 9 to 16 form an integral part of these financial statements. Page 7
## **BBGC t/a Burnley Boys & Girls Club**
## **Cash Flow Statement for the Year Ended 31 December 2024**
|**Note**
**Cash flows from operating activities**
Net cash income
**Adjustments to cash flows from non-cash items**
Depreciation
Investment income
3
Revaluation
**Working capital adjustments**
Decrease in creditors
12
Net cash flows from operating activities
**Cash flows from investing activities**
Interest receivable and similar income
3
Purchase of tangible fixed assets
10
Sale of investments
Net cash flows from investing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at 1 January
Cash and cash equivalents at 31 December|**2024**
**£**
557,830
696
(815)
48
557,759
(2,009)
555,750
815
(543,014)
-
(542,199)
13,551
94,332
107,883|**2023**
**£**
17,216
136
(940)
-|
|---|---|---|
|||16,412
(533)|
|||15,879|
|||940
(48,785)
20,000|
|||(27,845)|
|||(11,966)
106,298|
|||94,332|
All of the cash flows are derived from continuing operations during the above two periods.
The notes on pages 9 to 16 form an integral part of these financial statements. Page 8
## **BBGC t/a Burnley Boys & Girls Club**
## **Notes to the Financial Statements for the Year Ended 31 December 2024**
## **1 Accounting policies**
## **Statement of compliance**
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of preparation**
BBGC t/a Burnley Boys & Girls Club meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including independent examination, strategic management and trustees meetings and reimbursed expenses.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
**Asset class** Land and Buildings
**Depreciation method and rate** Not depreciated
Page 9
## **BBGC t/a Burnley Boys & Girls Club**
## **Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)**
Furniture and equipment 20% per annum reducing balance basis Motor Vehicles 20% per annum reducing balance basis Assets in course of construction Not depreciated
## **Fixed asset investments**
Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.
Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.
## **Pensions and other post retirement obligations**
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
## **2 Income from charitable activities**
|YIF - revenue
Canteen & Ebenezers
Grants
Donations
Room & Hall Hire
**3**
**Investment income**
Interest receivable on bank deposits|**Unrestricted**
**funds**
**General**
**£**
-
20,076
16,450
8,065
2,311
46,902|**Restricted**
**funds**
**£**
80,561
-
-
-
-
80,561
**Unrestricted**
**funds**
**General**
**£**
815|**Total**
**2024**
**£**
80,561
20,076
16,450
8,065
2,311
127,463
**Total**
**2024**
**£**
815|**Total**
**2023**
**£**
24,040
55,240
23,691
5,720
7,381|
|---|---|---|---|---|
|||||116,072|
|||||**Total**
**2023**
**£**
940|
Page 10
## **BBGC t/a Burnley Boys & Girls Club**
## **Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)**
## **4 Other income**
|**4**
**Other income**||||
|---|---|---|---|
|Other income
YIF - capital|**Restricted**
**funds**
**£**
-
552,952
552,952|**Total**
**2024**
**£**
-
552,952
552,952|**Total**
**2023**
**£**
1,467
124,463|
||||125,930|
## **5 Expenditure on charitable activities**
|**Note**
Property running
costs, activity costs
Staff costs
Governance costs
6|**Unrestricted**
**funds**
**General**
**£**
37,221
4,403
1,167
42,791|**Restricted**
**funds**
**£**
-
80,561
-
80,561|**Total**
**2024**
**£**
37,221
84,964
1,167
123,352|**Total**
**2023**
**£**
108,349
116,580
797|
|---|---|---|---|---|
|||||225,726|
## **6 Analysis of governance and support costs**
## **Governance costs**
|Independent examiner fees
Examination of the financial statements|**Unrestricted**
**funds**
**General**
**£**
1,167
1,167|**Total**
**2024**
**£**
1,167
1,167|**Total**
**2023**
**£**
797|
|---|---|---|---|
||||797|
## **7 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
## **8 Staff costs**
The aggregate payroll costs were as follows:
Page 11
## **BBGC t/a Burnley Boys & Girls Club**
## **Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)**
|**Staff costs during the year were:**
Wages and salaries
Social security costs
Pension costs|**2024**
**£**
80,561
2,815
1,588
84,964|**2023**
**£**
106,937
7,853
1,790|
|---|---|---|
|||116,580|
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
|Charitable Activities
No employee received emoluments of more than £60,000 during the year
**9**
**Independent examiner's remuneration**
Examination of the financial statements|**2024**
**No**
8
**2024**
**£**
1,167|**2023**
**No**
8|
|---|---|---|
|||**2023**
**£**
797|
Page 12
## **BBGC t/a Burnley Boys & Girls Club**
## **Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)**
## **10 Tangible fixed assets**
|**Cost**
At 1 January 2024
Additions
At 31 December
2024
**Depreciation**
At 1 January 2024
Charge for the year
At 31 December
2024
**Carrying amount**
At 31 December
2024
At 31 December
2023|**Land and**
**buildings**
**£**
200,000
-
200,000
-
-
-
200,000
200,000|**Furniture and**
**equipment**
**£**
-
3,522
3,522
-
587
587
2,935
-|**Motor vehicles**
**£**
1,000
-
1,000
456
109
565
435
544|**Assets in**
**course of**
**construction**
**£**
48,785
539,492
588,277
-
-
-
588,277
48,785|**Total**
**£**
249,785
543,014|
|---|---|---|---|---|---|
||||||792,799|
||||||456
696|
||||||1,152|
||||||791,647|
||||||249,329|
Included within the net book value of land and buildings above is £Nil (2023 - £Nil) in respect of freehold land and buildings and £200,000 (2023 - £200,000) in respect of leaseholds.
Page 13
## **BBGC t/a Burnley Boys & Girls Club**
## **Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)**
## **11 Fixed asset investments**
|**11 Fixed asset investments**|||||
|---|---|---|---|---|
|Other investments
**Other investments**
**Cost or Valuation**
At 1 January 2024
Revaluation
At 31 December 2024
**Net book value**
At 31 December 2024
At 31 December 2023
**12 Creditors: amounts falling due within one year**
Other taxation and social security
Other creditors||**2024**
**£**
6,888
**Listed**
**investments**
**£**
6,936
(48)
6,888
6,888
6,936
**2024**
**£**
2,523
501
3,024||**2023**
**£**
6,936|
|||||**Total**
**£**
6,936
(48)
6,888
6,888
6,936
**2023**
**£**
2,638
2,395|
|||6,888|||
|||6,888|||
|||6,936|||
|||**2024**
**£**
2,523
501
3,024|||
|||||5,033|
Page 14
## **BBGC t/a Burnley Boys & Girls Club**
## **Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)**
## **13 Funds**
|**13 Funds**||||
|---|---|---|---|
|**Unrestricted funds**
General
**Restricted funds**
**Total funds**
**Unrestricted funds**
General
**Restricted funds**
**Total funds**|**Balance at 1**
**January**
**2024**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Other**
**recognised**
**gains/(losses)**
**£**
**Balance at**
**31**
**December**
**2024**
**£**
221,100
47,717
(42,791)
(48)
225,978
124,464
633,513
(80,561)
-
677,416
345,564
681,230
(123,352)
(48)
903,394
**Balance at 1**
**January 2023**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Balance at 31**
**December**
**2023**
**£**
328,348
94,439
(201,685)
221,102
-
148,503
(24,041)
124,462
328,348
242,942
(225,726)
345,564||**Balance at**
**31**
**December**
**2024**
**£**
225,978
677,416|
||||903,394|
|||||
|||345,564||
## **14 Analysis of net assets between funds**
|**14 Analysis of net assets between funds**||||
|---|---|---|---|
|Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets|**Unrestricted**
**funds**
**General**
**£**
203,370
6,888
18,744
(3,024)
225,978
**Unrestricted**
**funds**
**General**
**£**
200,544
6,936
18,655
(5,033)
221,102|**Restricted**
**funds**
**£**
588,277
-
89,139
-
677,416
**Restricted**
**funds**
**£**
48,785
-
75,677
-
124,462|**Total funds at**
**31 December**
**2024**
**£**
791,647
6,888
107,883
(3,024)|
||||903,394|
||||**Total funds at**
**31 December**
**2023**
**£**
249,329
6,936
94,332
(5,033)|
||||345,564|
Page 15
## **BBGC t/a Burnley Boys & Girls Club**
## **Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)**
## **15 Related party transactions**
There were no related party transactions in the year.
Page 16