aFity re8istration MJmbEr.. 1201855 BBGC t]a Burnley Boys & Girls Club AnDua] Re[ and FiJ)anciai Stat¢ments for th¢ YearEnded 31 DecemlKr 2025
BBGC tla Byrnley Boys & Glrls Club Contettts Referettce and Administratiyc r)etails Trustees, Rert 2to3 ILd¢p¢ttd¢nt FarnInes Report Sent of Finomci81 Acuviti¢s Balance Sheet Notes to ihE Finmciydl StstenThLs 7t014
BBGC tl2 Burnley Boys & Glrls Club Referetsee tdnd Admllllstrative Det*ils Trustets Mr J AIF¢ Mr M J Haw)rtb Mr A P M4ddock MrDPPaie Chlrlty ReKtstr&iloll Nllnlber 1201855 PrfDdp41 Office Bumle>' Boys & Girls Club Bard¢n LaDe Burnley Lgnc&8hiTe BBIO IJQ Indeptndcut EIAmlaer Chartered Accountants I si Floor. Bl(Jck C Tlie Wharf M&nchcstcr Road Bumley L9Jc&shir BBII IJCJ Batykers Virgin Mon 25 Manchester Road Burnl¢y Lancashirc BBII IHX Pagc I
BBGC tla Burnley Boys & Girls Club Trustees, Report The Lte¢S pr¢8¢nt the atr)nuul r¢port togethtr wth the fLrwicl 5t8trTrmts of the charity for the ycar ¢nded 3 1 Deccmbcr 2025. ObJeetfv and adfvltit5 Th¢ objects as per the Constitution of Burnley Boy5 and Gxr15 Club are to help aThl edute boys, young mcn, 8iTls, and >'ouMg wornen throush leiSwlrne activilies 50 to develop their ph)siral. itttell¢ctual, soci81, and spiriwal poteniial. thot ihey may to full n)4iwity &8 in4jyiduals and mthnb¢TY of society and th&t their co4diuon& ori. ma). he impro:'ed. Th¢ Work of the ¢lwity fowses on youn8 people Qged beNEen 5 - 25 years, and has suw¢&8full) donc so tor over 125 years. Thc board ensures tha( th¢ rnernbers, need5 are approprAatel}' retlectrd throu8h the diversity of th¢ oommiit¢¢ and iL% advisor$. This CTthles the club to keep up to dats Ill T¢levani Changes and indu#ry 51andards. 2025 has bectt a diffiLwIt year for th¢ tharity. noi for rlie memb¢rs buL finAncially. Th¢ ditTicultie$ arose 'ith the buildin8 pro) creatcd fitt9mc1 law in th¥ ycar. 7th cur Chicf Officer to us in DecemDor as ttier¢ nasn i i>¢cn $uETicieni iunding for ali salaries. Our I'outij Delivery oifiGw h&5 tak¢rt on udditiurtal r¢sponsibiliti¢3 and is doing a grcat job. V4c will wnsider increosing ststTillg as fimd5 Jilow. I'he oDgoin8 YIF Annex has w'erelv styetched our res0llrr and i8 only jusr now btyng CQEnpl¢tsd. WE hop¢ to get Building Control sign uff iery On. Th¢ replacem¢nl'of the MtIGA is high on our prioriii¢8 cwrently and our aim is to 5¢LLLre funding w dv this. The conclusion to this 11 be that th¢ mtmbers w&ll be obleto apw¢¢iate all the tremcnth)us ¢ffort thai ha5 gone ill ovcr the I8si couple of vears. Pbut benefit Thc trustees confirm thai havc complied with the requirem¢niS of sttiion 17 of the Charities A¢t 20111 have due rc8ard w the public b¢tLetit guidgnce pllblished bs, the Charity Commiss¢on for England and Walcs. Page 2
BBGC Ila Burnley Boys & Glrts Club Trnstee8' Report (eoDtlnlled) FIuDelAI revlew Our financial position at the )'ear entr 5hoME s¢vcrely deP1¢d r2qerve5. Since the y¢3r ¢nd a 8raAt ot £62,300 from the Million Hours Fwid has been receiiied to enablv titknmeial sthbility in (he short rrn. The tnJstef3 ar¢ monitoring the fittanci915ltu10n on a very r¢gll1 basi5 aLli¥dy seekin8 sources of income to cnabl¢ the Copital projects to be wMpled and TcEttt bjnding for staffing to continue the dir¢¢t 1%rk Df the charity i¥ith youns p£ople tlLe locality. The re5crY¢s policy of th¢ eharitr is to 5e¢ure Sufficient to ci)ver six rnonths cor¢ costs. Strnetre, gfjvern•nto lld maDRgeirieiit Nafvre of gov¢rnlng doeument The charity, is 8ovemed bs its consritytion dated 7th FeErtwy 2023. and is a Found&tioth Charithbl¢ TftcotpJrd¢rd Organtsation. Retrultmellt Dd Appolntment of Itte5 Trustees ar¢ r¢LYUited nccded and meet regularly and suprxTrrt¢d b> its staff team. The devel(Ipment of the managemcnt strllttur¢ of our young ambassadors working u'ith the trusttts, 8Ithou8k I'ery new, h&s sccn significaDt ch8n8es to hnm the ciub operaLcs daily, tivm rewrtiDg to communicatins in mw]y diffcreni ways. the oldcr members have also s¢¢n beiund tk SLenes: Wc are traitiing r()ur 5cnior m¢mb¢rs to becom¢ Youth Workers. 'rhe truste£s monitor risks that the Lharity fa¢es- these incl¢ safeguardin& employmenk hEalth and safety and fvttjre Conlin8en plaMit)B. S&feguarditiE poli¢i¢5 are in uperation wjd rigorously follow¢d. T¢ 8mulll rekN)rt wa5 approN'cd by the uwste¢s of the charily vtt 31 March 2026 and signrd vn its b¢h41f by: Mr A P Mad4ock Page 3
BBGC Ua BllrDl¢y Boy5 & Gir]5 Club Illdependent Eiamlller's Report to the trustees of BBGC tl& Burllley Boys & Girls Club S report to the truuw on my examinalion of th¢ aLcounts of BBGC Va Buml¢J Boys & Girls Club for the >ear ded 31 De¢embEr 2025. RespoDilbllltle5 Ind b19 of report As the charity truses of BBGC Burnley Boys & Girls C'lub you are rp)nSIble for the weparatlon of the accounts in accurdance uryth the requir¢mcnis of th¢ Chariiies Act 2011 I'th¢ Act'l. I repon in respeot orm> ex&min8tion ijf the BBGC tla Bumley Boys & Girls Club's acwunts Corried out under SlI0n 145 the 2011 Act and in c8Jrving out my gxarninauon I h8ve follow¢d all the applicable Direatons gi&en hy the Ch¢rfry Commission undrr seetion 14515llbl of thr A¢L Sinct BBGC tla Buml¢y Boys & Girls Club 's income Cxce¢d £2SO,OtK) yow eXniner musl be & memb¢r ot. a bcdy list in section 145 of the 2011 Ad. I confirm that l am qualificd to undertMk¢ the examination because l am a rnember of A&v)¢iatiM of Indep¢ndent Examiners, Mthieh 15 on¢ olthe listrd E()dies. I ha¢ compld¢d Examination. l Gonfirm that no matrriui matters hty¢ come to Lny att¢ntion in conne10n with ino QXaTnin&uoll m¢ ID p¢lieve ill in an). Materi rutCt: l. ac¢ouniing rerdS were not kwl in respect of BBGC Rurnley Boy¥ & Girls Club as requireil by S110 130 Df Lhe Act. or 2. Ihc accounts do noi aKnrd Thith th05¢ rc¢ord5' 3. the aceounts do not with th¢ wuntin8 requirements concerning the forni attd conteni of accounts set out in th¢ Chariu¢5 {Ae¢ounts gThJ R¢rrf>rL81 RegulatiODJ 2¥8 tr than any requir¢ment that the acLounts giNc a 'tr Jnd fair &i¢w' Nthich is not a mattcr Lonsidwcd as part Of an ind¢p¢nd¢Dt cxamin&lion. I hav¢ no concerns ond hae wme 8cros5 no oth¢r maffiers in c4)nn¢aion with th¢ ¢xamittaiion to Mhich atteniion Bhould Et dramm in this r¢p)rtin orderto enable a proper und¢T5tanding of the accounts to be reath¢d. Mark He&ton FCCA FCILI DChA Clwwed A¢¢ountgnts FILMyf. iJiOGK C The Manch&s*r Road Burnlev L&TLrashirt BBII IJG 31 .MaTch 2020 PAgc 4
BBGC tla Burnley & Glrb Club St•temettt of FlnaD¢lAI Actlvltlei foTth¢ Yew EDdtO 31 Dtt¢Mlxr 2025 Totsl 1025 Tptal 24ll4 Not¢ frnm.. 44,768 221.979 260.?47 206 127,463 IDsunurt irKom¢ Ur In¢rtThe 551952 221.979 206,953 681 Tot Ihrome 44.9N Expendiiiire on.. ctre 4Ldylrkes 6lJ 52 TOtslexlldfftJC Gainl0$s on &sseL% 161 J2 149.39 45) N¢iiexJKnditllrelliTJIDnie 1165531 455 156.234 455 t Mow$ Infyuds (lo.1) 173.042 557.830 Totoi fuDd3 brouth¢forw¥d Towi funds c4edrO[lYd 225971 677.416 850.4)8 £¥JJ.394 345 2ri).17Q 105y.628 9C>3 Ail oftbe<hatity'5 aCtiVLUCS dErjvc from conunuinb (w4IiuD5lhS Ihe iFM)ve The tUlld5 br¢doThfU 2024 L%showTh in no 14. Trnotesonkw$71D 14frfm du Fw¢afthtSelLthtrK Statr*. Pa8e5
BBGC B•rnley Boy$ & Girls Club (RcgistrAtIon llumber: 1201855) Balance Sheet 31 December 2025 2025 2024 Note FiTed Amets Tan8ible asset5 Inlesllnents io 1.052,351 888 791.647 6.888 1,051.239 798.535 Curreni As8ets Debtors Cash at bank and in hand 12 19 7.117 107,883 7,136 107,883 Crtdttor8: Amollnis filllD% due ole yeir 13 747 3,024 6,3R9 I tH.859 Nét eurrent *Met% 1.059,628 9Q3,394 Fllnds of the charlty: Restrttted itttom¢ fvnds R£strieted funds 851Tr,458 677.416 UDre51rkted fDnds 17nresTriL%cd liiTrds 20Q,170 Tot41 funds 14 1,059.628 903,394 The fJnaneiaJ statemettts on ptS 5 to 14 Hppr<)ved by the trus5. authorised for isgle on 3 1 Mah 2026 and 5igThed on thcir behdf by= Mr A P Maddock Trustee The notts on pages 7 to 14 forni an integral part ofthese fJnan¢ial 51atemen(s. Pgge 6
BBGC tl Burnley Boys & Glrls Club Notes to the Fillancial Ststements for the Year Ended 31 December 2025 l A¢countlng poliei ststeJneDt of Compl1Ce Thr finaD¢ial sment% have been prepared in accwdance with the second edition of the Charitie5 Smen( of Recvmm¢ndtd PMc(i¢¢ i5su¢d in October 2019, th¢ Finan¢ial Reporting qtandard applieoble in the United Kingdom and RUblIC of Ireland {FRS 1021 th¢ Chariues Act 2011. Bisls Orprerat1o BT3GC rla Burnley Boys & Girls Llub mt¥ts the definition of a publi¥ b¢nefit eatiry und¢r FRS 102. The accounts (financi statements) have be¢n prepurryl undcT th¢ hior1¢al Gost Convention items rvwsniscd at C05t or trwtsaction value unles8 othcrwise stated in the relevant note(41 these a¢counts. Expenditure All exp¢nditure is rewsnis¢d ottce there is a l¢gal or construeiive obliB8tion TO that ¢xpenditur& it 15 probable s¢t¢lerncnL required an¢J the amouni elln be m¢a8ured reliably. All costs ar¢ alloca(ed to th6 applicablc expcnditsjre he&din8 that asgTt8a(e similar costs that citrgory. Where costs cannot be directly &tbUd (o particular headings tho hav¢ been allouted on * basis consistent the us¢ of re50ur¢¢5. central stsff COSLS allocated on the basis af (ime spenL an(5 depreciation charges ail(Trcatd on the portion of th¢ &%set's use. Other support ¢0sts are a]10¢8ted bascd on the sprtad of stsff ¢osts. Clt4rliabl¢ o¢¢iviiles (haritable expenditsrE comprises those c4)S¢S iD¢I]ed by the Charity in the d¢lii'£ry ol'113 8ctiiTrlia seTh'ic¢s ILS br1lrfs7aTI¢$. It ii)¢ludFS both cosls aL be allated di[eLY to such activities aiid thos¢ cosLq of &1 indirect naturr necess to support them. GovernaDce CDSt5 Th¢se includc thc costs attribut&ble to the charity's compliance Mryth conslitutional and 51atutorv r¢quiremenLS. includin8 independent Lydminatiorn strasiC Manageme and trustrcs mLciings and reimbursed expenses. Taxatlo chgrity, is con.%idrrtd to pa55 the tests set oul in Paragraph I S¢hedule 6 of the Finance .4a 2010 and thucfare IL Tneet5 the definiiioj of a ¢haritablc company tor UK corpoydtiott t&x purposes. AecordiTh8ly. the chariry is powi4lly exemp¢ from %L10n in r¢spect of incom¢ or wital 8ains r¢ceLved within c&tegorie5 covered by chap 3 Purt I l uf th¢ CoTwr2lion T&% Act 2010 or Scction 256 Df th¢ Tax4tion of Charg¢8bl¢ Gains 1992, to the extent that such Income or gains are applied excluqlvely to ¢hvltybl¢ purpose8. TaD%lblt ffted Assets IndiNidual tix 5¢ts Initially rorded at co* 1¢53 any subqU¢t ar¢iunulat¢d d¢prja.0 and subsequenl accumulattd i]npaimienL Iosscs. P¢ 7
BBGC tl& Burnley Boy$ & Glrls Club Note5 to the Flnanelal Stalcments for the Year Ended 31 Deeember 2025 {eondDued) DeprttlxtloD Ikpreciation is provided on tangibl¢ fixed a55¢ts $0 as to write off the c05t or valuatiort, less gny e&imatyJ rc5idual iialu¢. over their ¢xpected useful cconomic life &8 follow's.. Asset class Land and Buildin85 FurniliY¥ and ¢4UIpIcTrt Motor Vehicles Depreeltlon method and raie NDt deweeiated 20W• uDrtum redu¥ing bdlunLf 20°h per Snnum reLkning b&lpJLC¢ b&8iS Flxed •sset i¢$¢¢(S Fixed a88et investsnents, other than proBramme rtl&ted investments. arc inclyded at market vu¢ at the baiEnce shed date. Realis¢d gains and loss¢s on invcstsnents we lcul&l¢d w8 the ditlerert¢e between sales PToc¢¢ds and their mark¢t value at the SLart of thc ycar, or their 5ubsequ¢nt cust, and are ¢har8¢d or cr¢dited to the Staiement l-Finaneial Activiti in the period of disws&l. Uibealised ylli5 and iipii¢S ttPi'¢iFilt the i)¢111¢t iii iiwkeL value5 Uic )d are cr¢dhted or ¢hwg¢d to the Stat¢rntrtt of Finwci&l Acuviues based on th¢ Trwk¢( Yalu¢ Et the yeor ettd. PensiOD5 other Post retlTe4nettt obllgxdoAs Thr Lharity operates a defined c(yntributiOn pension scheme which Is a pension Pl under thl)ich fsxeo contribution5 p&id a pension fijnd and the charitv nu Irsal or cong1ntIVe obligati(Jn io pay fvrth¢r contributions even if the fund does not hold .4utTicicnt a5%ts tu paTr ail ¢Tnployees the benefi15 relaun8 to ¢nJpltsyee servicE in the c]rreni prior PEritsds. Contribution5 to defined contribution plans we recosnised in the Statement of FinclaI ActlVjU¢5 whcn they are due. Jf contribution paiThents ex¢¢¢d the o)rttriTrulion due for service, the exceu is To8ls¢d as a prepaymeni. 2 fro)y ¢b•rfilablt Attfvftlu ureStrIcted runds GeneY81 RstrlcteLI fullds TotAI 2025 Total 2024 YIF- revenue Cant¢¢n & Ebcnctc Grants Donations Room & Hall Hir¢ Other &erwices 221,97Y 221,979 161 3,500 5.658 25,087 80.561 3,174 16,450 8,065 18,343 870 3.5 5,658 25,087 10.362 44.768 221,979 266.747 127.463 Pase 8
BBGC tl Burnley Boys & Girls Club Notes to the Flnancial Stateme•ts for the Year Ended 31 Deeember 1025 (eobtlnued) 3 Ynvtgtment UnrestrictEd fDnd8 General Total 2025 Total Z024 Intercst rEttivoble on bonk JeFOSits 106 206 815 4 Other Incornt Total 2•25 2024 YIF - capits] 552,952 5 ExpEDdltllre on ch8rlt&ble ifdvltles Unrtstrfrttd funds Gen¢r81 RutriLed funds Total 21125 ToS•l 2014 Note Property nmning $15. aGtivity Costs stsff costs Governance costs 28,675 27,752 4.9 28,675 37,221 84.964 1,167 4.9(K 61,327 49,392 110719 123 J52 6 All11 Df govtrn4D¢e aDd $MPPOrt sts Govtrn*Dee eosts Uttre51rlctttl ds Gener41 Total 2025 TotAI 2024 Ind¢pendent ex&miner fees Examinauon of the fin9ncia] Le8al fecs Depreciation, amorti5ation and other similar ¢osts 1.050 3.415 435 1.050 3,415 435 972 195 4.900 Page 9
BBGC tla Burnley Boys & Girls Club Notrs to the Flnanelal Statements for the Year Ended 31 Dteember 2025 (contlnued) 7 Trustees remuneTAtl•ll txpeii8es No trusiets, nor any persons coNie¢¢ed with have rcccived arny renwncration frorn the charity during the year. No trustees have receivcd ony reimbursed expcn5es or any otherbellefits from the charity during the y¢&r. 8 Staff costs The regate payroll costs Mcrr w follows: 2015 2024 Stsiff tDsis dTIllE tlje y¢4r were: Nl'agcs and salaries Social scu]rity rosrs Pcnsion w&ts 75,453 80,561 2,815 1,588 77,144 84,964 'rhe monthly aveToge number of persons (including senior managcm¢nt I leadership team) ¢rnployrd by the ch&riu, duritt8 the year ¢xpressed as fyll lime ¢quivalents was w follows: 202.4 2024 No Cnarithblc Activities No employee Teceiv¢d ¢molwM)ts ot more than £60,000 (knring the year 9 Independent examlntr's remunerntilb 21125 1024 F.yAminIon nf the frngnerg104ternents .050 972 Pagc I
BBGC tIA Burnley Boys & Glrls Club Not¢8 to tbc Financlal S¢4tements for ¢b¢ Year Ended 31 December 2025 (condnued) 10 Tall]e fl3¢d LADd blllldlngs eqwlpmettt Motor vehl¢les Totil Cost AL l January 2025 Additions Disposals 788277 261,726 3J22 i.O(K 792,799 261,726 11,000 At 31 December 2025 1,050,003 3.522 1,053,523 Depreclatlou At l January 2025 Ch4rge forthe yc¥r EiTtE]inatEd on aiswsais 587 S87 565 1,152 587 li65 15651 At 31 December 2025 1,174 1,174 C4rryittg AmollDt At 31 December 2025 1,050,003 2,348 1,052 351 At 3 1 December 2024 788.277 2,935 435 Incliided lihin the ncl book valiie of land and building% 3bnve 14 ¥Nil12024- fNTill in respect nf fre.pbold land and buildin85 and £1.050.00312024- £2tsn.o(K)) in respe of le4seholds. Pog¢ll
BBGC tla Burnl¢y Boys & Girls Club Flotes to the Flnanel81 Statements for the Year Ended 31 December 2025 (contlnued) 11 Flxed a55et invostmtD¢s 20Z5 2024 O¢heT investhients 888 6,888 Other ltsv¢stmtnt8 Llsted IDVtstm¢Dts Cost OT Vlu&tlon Ai l Juary 2025 Di5P0581s _t ! l DeLemr 2025 6.888 6,000 6,888 16,000 888 8118 Net bookvAlue A(3l DecembEr 2025 888 888 At 3 L Dcc¢mber 2024 6.888 6,888 12 DebtOTS 2025 Tradc d¢btyrs 19 13 CredA¢ors: flling due wllbkn one yeir 21115 2024 Other r&xAiio]J sThd social SCCUTity Other ffeditors 273 474 2.523 501 747 3,024 P8g¢ t2
BBGC tla Burnley Boys & Girls Club Notss to the Flllandl Statements for tbe Year Ended 31 Dttember 2025 (eondnued) 14 Funds Balalltt at I January 2015 31 Deeember 1025 ID¢oming resourrti ResDUTres ¢xpellded Trnsfers UnTestrl¢ted Gcn¢ral 225.978 44.974 161.327) {455) 209.170 677416 221979 455 850 458 Total hDdy 266.953 10.719) 1 059.628 B=lance gt I Jnvry 21ll4 Other recoilllsed galll5111055es) JneomlnB reJourceJ R£soree$ txpeTrded De£Èthbtr 2024 Unrtstrleted fvDd$ General 221,100 47,717 142,791} (481 225,978 Rt4tr1eted tsuds 124.464 63J,513 1110.561 677A16 Totil 345.564 123 52 {48 681,230 903J94 Page 13
BBGC tla BDrnley Btsys & Glrls Club Notes to the Financial Ststements for th¢ Year Ended 31 December 2025 (eontlnued) 15 All#lys1s ofDe¢ ets betwttD fllnds Unrtstrleted Total tsnds at 31 December 2025 Re5trlcted fullds GeDeral Tangible fixed 855ets fr"iAcd as$ct Ic5(ts Current ass¢tg CutTeni liabiliti¢4 I,U52,lJl 888 7.136 1747 88S 6.681 1747 455 TotAI nct &ts 850 458 1.059 628 Unrestricted fvnds GM¢rl TotAI funds •t 31 Deeernber 1024 Ruirltttd Tan8ible fixed wets Fixed &53¢l invrsfftnts Current assets Cuffen( liabilities 203,370 6,8811 18.744 3,024 588277 1.647 6,888 107,883 3,0241 89.139 Total net asgets 225.978 677,416 903,394 16 Rethted pirty trD$4¢tIo Ter¢ were Yelated pty transactions in the yeaT. Page 14