39 39YOUTH CLUB TRUSTEES REPORT FOR THE YEAR ENDED 31" MARCH 2025 39 Youth Club E-mail in Re9tsterth1 Charity No. 121Y2626
39 YOUTH CLUB LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr B Ansell Mr S Goodheart Mr C Cook Charity Number 1202626 Registered Omice 39 Youth Club Church Path Glamis Street Bognor Rogis P021 1 D8 Independent Examiner Mrs P Forde Sense of Numbers Leigh House V8rley Street Pudsey Leed8 LS28 6AN 39YoLrth Club Accounts 24-25 draft 2of14
39YOUTH CLUB TRUSTEES REPORT The trustee5 present their annual report and financial Statements for the year ended 31 March 2025. The fin8ncio1 statements have been prepared in 8ccord8nce with the 8ccounting policies set out in note 1 to the financial statefflents and comply with the charity's governing document, the Comp8nies Act 2006 and"Accounting and Reporting bychaiities: Statement of Recommended Practice applicable to charities preparing their eccounts in aG¢ord8n¢e with the Financial Reporting standard applicable in the UK and Republic ot Ireland IFRS 1021" leffective 1 January 20191. Oblectlvo• 8nd actlvftl•g The objects of the CIO are to 8dvance in lrfe end relieve need8 of youn8 people through: 181 The provlslon of re¢reatlonal and leisure tim8 activit18s provided in the interest of social welfare. designed to improv8 their conditions of life. Ibl Providing support and activities b*thich develop their skills, capacities, and capabilities to enable them to participate in society 8$ mature and re$pon$lble Individu81s. Pubuc boneflt Th8trustees have pald due Tegard to quldance Issued bythe Charlty Commi88lon In decldlnq the ectivities of the ¢h8rity. Achlev•m•nts and p•rform•nc• In April 2024 we founded "39 Youth Club" 88 8 ch8rit8ble incorpor8ted org8ni8ation as part of processto take on 8 25-year peppercorn leaseforthewhole sitefrom West Sussexcounty Council. Wo Currently run 5 8es81ons a Vk, 4 at our bullding and 18e88ion of detached for Arun 018trict Councll. The onsite 8es8lons continue to grow, and the young people have been actlvely t8klng P8rt in sports sessions. working on artwork to display on the walL8 of youth club building, and cookingwhlch has earntthem an Asdan certiticate. Duringthe lastyearwe sawa risg in attendance and numbers otyoung people engogin8 in activiti88 at 39 Youth Club. CLUB SESSION SEPTO DEC 24 JAN TO MAR 25 Unique YP Cont8Cts Unlque YP Cont8Ct$ 39Youth Club Mondays 23 148 36 90 39 Youth Club Wednesdays 35 199 47 170 Detached Session 45 45 53 53 In tot81 we registered details for 172 unique young people with 705 attendances. Some young people 8ttended multiple club sessions in the same week. Workingwith West Sussex Countycouncil and Atkins Re8liswe are in the middle of carrying out surveys, making plans, and raising funds to complete 8 revamp of the youth centre to allow us to dèvelop the building for young peopl8. 39 Youth Club Accounts 24-25 draft 3of14
39 YOUTH CLUB R•s•rv•• pollcy The trustees have considered the required level of reserves. appropriate to the ch8rity's need. The aim isto hold 3 morbths ofgeneralexpenditure as a reseNe 8nd sufficient to m8n8ge the orderly closure and reduction in staff when projects cease. This is b8sed on the charity's size and the level of fin8nci81 eommitments. The trustees aim to ensure that the charity will be able to continue to fulfil its charitable objective even rf there is a temporary shortf811 in income or incTea8e in 8xp8nditure. The trustees endeavour not to S8t asid8 tunds unnece558rily. Atthe end ofthe yearthe charty had atotalfund value ot£16.547. Thofree re8eNe ofthe charitywas NIL. At the end of March 2024. we were reduclng stafflng costs to flt with the 8alary funded by restrlcted funds. Ifwe hed not been ableto securgfurtherfunding. wewould h8ve needed to reduce our servlces signific8ntly. Delays in completin8 the new lease arrangements from WSCC meont we were unable to takg over the whole building until November 2023. A further issue eTnerged wlth the annexe roof le8king 8nd 8 beam supporting the roof collapsed. This meant that plans to secure incom8 through building hires were difficult to reelise. At the time of writing this report (December 20251 we have been able to secure funds to repair the annexe roof. refurbish or bring into use most of the building and $t8rted to develop hiring Income. Structure, governance and management. 39 Youth Club is a ch8ritable incorporated organi88tion registered as a charity. It 18 regulated by the Charity Commi$$lon. The charity ig governed by 8 board of 3tru$teeswho oversees the work of the charity in the public interest in 8¢cord8n¢e with the ¢h8ritable objects and powers ¢ont8ined withln the constltution. Th8 trustees have r8sponglblllty for setting the str8te8lc dlr8Ctlon of th8 charlty. ensuring that proper financi81 arrangem8nts ar8 In place, 8nd 8nsurlng that 39 Youth Club remains focused on delivering Its outcomes for the benefit of the public. The trustees confirm that they have reterred to the Charity Commission's guidance on publlc benefit and the Charity Governan¢e Code (for $maller ¢haritiesl- In 2025125 the board intends to ¢ontlnue benchmarking its governance againgt the principle$ in the Charity Governonce Code. New tru3tee3 will receive an induction to brief them on therr responJibilitieJ. the ch4rity'¥ strate8y and business pl8ns, and koy octlvitles. Trustees gre offered the opponunltyto attend 8ddition81 training event$. The trustees. who 8re also the directors for the purpose of compgny Law. and who served durlng the year 8nd up to the date of signature of the financial statements were: Mr B Ansell MIS Goodheart Mrc Cook 39 Youth Club Accounts 24-25 draft 4of14
39YOUTH CLUB Managing Rlsk W8 analyse risks to the charity at our board meetings. The top four risks on the Gharity's risk register, along with summary mitigations, at the end 012024124 financial year were as follows: RISK MrriGATING ACTIONS Insufficient income I fundingto run the Gharity 8t currently planned levels. Remain flexible. Review staffing. Diversify income. Explore new funding Streams. Change in loc81. regional, or national policy framework that may impact operations. Trust888 and staff to keep informed of changes and review strategy and processes. Incre8se in more complex needs and dem¢nd for 8erv*¢e$. Recruit and develop st8ff and volunteers. Ensure capacity is managed rigorously. 39 Youth Club operating model no longer fit for purpos8. Keep strate8y under review at board meetlngs. D•claratlon ol b•n•ll¢l•l Int•r•sts No trustees have any benef icial interestg in the charity. The trustees, report was approved ty the Board of TrustO0S. Mr B Angell Chair 2nd D8cember 2025 39 Youth Club A¢¢ovnt$ 24-2S draft 5of14
39YOUTH CLU8 INDEPENDEpif EW11NERE REPORT I rewt te lh• Irust•Hon my otttw fwwid•l stalofflents o139Youlh Club Ilh• As mjstees al the Ch¥Iry{w 1 rts lh• ol ¢offw l•wl •1• SItla MYWI Ihat the tst•rn•m3 ol th• ch•ntyW• not rtqulrnd io b• •1 P•rt 16 of th• 2006 •nd ar• eiiiilA• tof Independ•ffl oAbmlnatw. I report in iespict o: nrrfetyrnn•fKm Ot rh• tr<S lffi•nclJl swem•fits urrl•a ufid•r s•¢iiw 14S Irf IM ChWrts AC. 2011 Iihe 2011 Acil. In carTriry rny ts•min•tyon I lollonQ •ll lh• Ipwl O¢fKWftS trrfth• Ch•ntycwnm1si Mction 1451SHblof lh• 2011 Aci I eornpie.ed ftry ewiin•tiofi. I tonfiftn Ihffi nom•n•rn hm ¢orn• io rny•ff •n1fi hi Connection wtth tMnim• C•L&• io b•lkn• th41 in •ftym•l•i••l i•spocl: l. •c¢ountmi rew¢sfhW• Mt kept In of chanty •5 tyquli•o ty s•ction 386 01 the 2C•)6 Aci: or Z lh¢ fMw•cW Jtsiwn•nu do •eOrth t•cwdi: rrt 3 th• fmano•l stitern¢ntJ do not emiply4lh the •ec¢)untin8 rtqulfemonls ol $6ction 396 01 the 2006 I£1 othei ihan •ny rnouifemeni th•1 th• •ccwniJ grrfe J Uue ond to tw bynich ij not • rn•ttei conwwed •s p•fl ol •n bn¢•wndeni •x•rnin•lion: 01 4. th¢ fin•ftel•l I1•m¢nI$ h•v• not be•n &we¢ In •cctyd•nc• ¥•lih lh• ff•lhoO# and pnneipt¢g of lh• Ststenffl of AecofiThnded ¥¢11¢• loi •ccounlffil ofia Itportini by chafflies iPPlicabl• io chafrtivs piep•fbn8 th•lf •¢¢ounu In ¢0•ne0 knih 11 Fin•nci•l R•ptyithaSwbd•id •ppUc•ble in th• UK •nd Repubtse ol Iretina IFRS 1021. I hm ¢onceins •nd come •voss noothef m•n•rn In cne¢ll00 Ihe ey•mlnoIfi to •rt•ntbofi Should b• af••trn kn INS iepm io enable • unaeisitsndini ol tno linan¢i•l siaiemenis io be ie•chea. Nwn• Mf• P Forf•, S•nM Numbw¥ Addf•si S•nM ol NLui*•is Lld. HQ Pudsey. AleY No1 Akhwd•h•w Ilo•d. Puds•y. L••d LS28 6LE O•ie 22é%4fv 2oz6 39 Yothh Club Account$ 2&25 dfift 60114
39 YOUTH CLUB STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THEYEAR ENDED 31 MARCH 2025 T¢tsi Unr••triet•d R••trf¢t•d Funé• Fundi 2024 2024 Tot•1 Funth Fund• 2024 Notes Incofft•lrom: Chpiltsl)1g•¢tivth$ 1,732 1.732 370 370 Donouons ono Iw¢le8 4.041 44761 27.800 59,103 86.703 Otn¢r tiaain8g¢tiwltlo$ 12.11a 12.113 4.900 Ilwestmonts Tot•llncom• 17087 761 32.870 6•,103 •1.973 Exp•ndltur• on: R¥+i8ingfund 4.230 Charltablo •etlvitl6s 38,516 84.832 22,019 23,848 45,887 Tot•1 EKp•ndhuM 43.1 ••A12 4•.8•7 Contilbutlonstocor•l onc01 111.4881 N•t Incom•1 l•xp•thdltur•l •nd M0moTht In Il&n61 16.7831 12W 23,#7 42.078 A•¢onelll•tloTrolknd•: CMvltySwt•d6"Wl 202J F¥nd b•i•nco 1 Aprfl 2024 18.089 21987 42.076 Fund b•lanoM 31 2026 10.047 14.01• 23.987 42.076 The Statement of fin8nci818ctivities includes 811 gains and losses recognised in the year. All Income Bnd exp8ndlturo derSva from contlnulng 8Ctivltias. 39 Youth Club Accounts 24-25 draft 7of14
39YOUTH CLUB BALANCE SHEEr AS AT 31 MARCH 2025 Flx•d•u•ts T8ngiDie8888ts Curr•nt •••t• Debtors C&sh8t benk aTrJ In hwnd 17.1•3 N•1 ourr•nt ••••t• 172OJ Crditoi*.' omounr8 lollin8du•in currènt118bbljo8 4n T•t•iCr•dltw• Total•1• pJrrwiu•WUtI 42,0 unrestriet80 Incom8fLtnO8 18,1)89 Regtn¢t•d fun¢J 23,987 16A47 42,076 The fln8nclAI statern8nts were 8pproved by the tru8tee8 on 2 Docember 2025 Mr C Cook Secretary Charity Registration Numb&r 1202626 39 Youth Club Accounts 24-25 draft 8of14
39YOUTH CLUB NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1 Accountlng poll¢lo8 Charlty Informatlon 39 Youth Club is a ch8rit8ble Incorporated organisetion registered as 8 charity in England and Woles. The registered office 1$ 39 Youth Club. Church Path. GL8mis Street. Bognor Regis P021 1 D8, United Kingdom. 1.1 Accounting conv•ntlon The fin8nci81 statements have been prepad In 8ccord8nce wlth the charlry's governlng document, 8nd the Ch8flties SORP"Accounting and Reporting by Charities.. Statement of Recommended Practice appliceble to Gh8ritie8 preparing their accounts in accoid8nce with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. leffective 1 January20191. The ch8rlty is 8 Public Benefit Enttyas defined byFRS 102. The flnanclal st8tements are prepared In sierllng. whlch is the functlon81 currency of the charlty. Monetary amounis In these financial 8tatem8nt8 are rounded to the n8are8t £. The financial st8tements have been prepared under the hi$toric81 cost convention; the principal occountlng poll¢le$ adopted are set out below. 1.2 Golng¢on¢•rn. At the tlme of 8pproving the fln8nc1818t8tements. the trustees have a re880nable expect8tlon that the charlty h88 adequate resourc88 to continue in oper8tion81 existence for the foreseeable future. Thus, the trustees Continue to 8dopt the going concern ba818 of accounting in preparing the fin8ncial 8t8tements. The trustees accept there is increased uncert8inty but given the track record ol th8 org8nisation to provide social irnpact to it$ beneficiaries. they believe that there are no material uncertainties about the Charity's 8bility to continue 8$ a going con¢ern. 1.3 Ch8rftablèfund• Unrestricted funds are avallable for Use at the di8cretion of the trustee8 In furtherance of their ch8rlt8ble oblectlves. Restricted funds 8re subjeei to specific conditions by donors or gr8ntors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 39 Youth Club Accounts 24-25 dT8ft 9of14
39YOUTH CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THEYEAR ENDED 31 MARCH 2025 Designated funds are 88t 8side by the trustees out of unrestricted gener81 funds for specrfic purposes or projects. 1.4 Incomo Income is recognised bythen the charity is legally entitled to it after any performance Conditiony have been met, the 8mounts can be measured r81i8bly. 8nd it is probable that income will be recelved. Cash donations are recogni8ed on receipt. Other donations arg recognised once the charity has been notified of the donation unless pertormance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of ¢ov•nant 1$ recognised at the time of the donation. Leg8Gie$ 8re recognised on ieceipt or otheiS8 if the charity has been notified of 8n impending distribution. the amount is known. gnd receipt is expected. It the amount is not known, the le88Cy IS treated 8$ 8 contingent asset. 1,5 Exp•ndltur• Expenditure is recognised once there 18 8 le881 or con8tructive obli88tion to transfer economic benefit to a third party, it is probable that 8 tr8nsf•r ot economic benefits will be required in settlement. and the amount of the obligation ean be measured rellably. Expenditure is clagslfied by actlvity. The co$ts of each 8Ctivity are made up of the total of direct CO8t8 and shared costs. including 8UPPOrt CO8t8 involved in undertaking each activity. Direct C08ts attribulable to 8 single activity are 8llocoted directly to thgt Octivity. Sh8red costs which contrlbute to more than one actfvity and support costs whlch are not attrlbut8ble to 8 glngle 8ctivlty are apportloned betsveen those activities on a b8si$ conslstent vlth the use of resources. Centr818taff Costs ar8 allocated on thè b8s18 of time 8pent. and depr8cl8tlon charges are allocated on the portion of the asset's use. 1.8 Tanglbl• Ilx•d as••t8 Tanwblo fixed ossots are initl8lly mo88ured ot cost and subsoquently moagurod at cost or valuation, net of depreci8tion and any imp8irment1088e8. Depreci8tion is r9cognised so 98 to write off tho cost or voluotion of osset8 less their re8idual V8lue$ over their useful INe$ on the following b8$e$: Flxtures and tirtings 25% reducing balance. The gain or los$ 8rl$ing on the disposal of en asset is detemlned 8$ the difference between the Sale proceeds and the carrying valu8 of the asset and is recognised in the statement of fin8n¢i81 activities. 39 Youth Club Accounts 24-25 draft 10of14
39 YOUTH CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 1.7 Impalrm•nt of lix•d •¥¥ot3 At each reporting end date, the charity reviews the carrylng amounts of Its tangible assets to determine whether there 1$ any Indication that those agsets h8ve guffered 8n impairment loss. If any Such indi¢•tlon exists, the recoverable amount of the asset is estimated in order to determlne the extent ol the Irnp8irment 1033 lif 8nyl. 1.8 Calh and cash equlvalents C8sh and cash equivalents include cash in hand, deposits held at call with banks, other short- term liquid investments with original maturities ol three months or less. and bank ov8rdr8ft8. Bank overdrafts are shown wlihin borrowings in current liabilitie9. 1.9 Flnanclal Instruments The charity h8s elected to 8pply the provlslons of Sectlon 11 '88slc Fin8ncl81 Instruments. and Secllon 12'0ther Fln8nGial Instrument3 l¥sues' of FRS 102 to all of its financi81 instruments. Finen¢i81 Instruments are recognised in the chartty'8 balance 8heet when tho charity becomes party to the contr8CtU81 provisions ol the instrument. Financial assets and liabilities are off set, with the net amounts presented in the fin8nciel statement?. when there 18 a legally enforceable right to set off the recognised amounts and there is an intention to Settle on 8 net basis or to re81ise the asset and settle the liability 81mult8neou81y. Baslc flnanclal as•ets 8aslc financ1818sset$, which include debtors and ¢8sh 8nd b8nk b8Lance$, are initl8lly measured 8t transaction price including transaction costs and are subsequently c8rried at amortised cost using the effective interest method unless the arrangement constitutes a financin8 transaction. where the transaction is measured at the present value of the future receipts discounted at 8 market rate of interest. Financial assets classified as receivable within one year ere not amortise(J. Ba$le flnanclal Ilabliltl88 Basic financial liabilities. including ¢reditor$ and bank loan$ are initially recognised at tTans8Ction price unle88 the arrangement constitutes a financing transaction, where the debt instrument 1$ measured at the present value ol the future p8yments discounted at a m8rket r&tO of interest. Financi81 liabilities cl8$$rfied as payable within one year are not 8morti36d. Debt instruments are Subsequently carrled at amortised Cost. usingthe effective interest rate method. Trode ¢reditOfS are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one yebr or less. If not, they are presented as non-current 39 Youth Club Accounts 24-25 draft 11 of14
39 YOUTH CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THEYEAR ENDED 31 MARCH 2025 liabilities. Trade creditors are recognised inttially at transaction price and subsequently measured 8t 8morti$ed cost Using the effective interest method. D8reeognttlon of flnanclal Ilabllltles Fin8nci81 li8bilitie8 are derecogni8ed when the charity's contractual obligations expire or are di3¢harged or ¢8n¢elled. 1.10 Employee b•neflts The Cost of 8ny unuged holid8y entltlem8nt is recogni8ed In the perlod in vthich the employee's $ervi¢es are received. Termln8tion beneflts 8re recognlsed Immedlately 8s an expense when the ch8rlty Is demon¥trgbly¢ommitted to terminate the employment of an omployge orto provide termination benefit8. 1.11 R•tlr•m•nt b•n•flt• P8yment3 to defined contribution retlrement benelR Schemes are charged as an expense as they fall due. 2 Crltlcal accountlng •?Ilmat•• and ludg•m•nts In the 8ppIic8ilon of ihe ch811ty'8 8ccountin8 policies. the tru8tee8 are requlred to m8ke jud8ementg, estimates and assumptions about the carrying amount of assets and liabilities th8t are not readily apparent from other sources. The estimates and associated assumptions are b8S8d on hlstorical experiènce and other factors that are con$id8Ted to be relevant. Actu81 r88uIt8 may differ from the88 OStim8te8. The estimates and underlying a¥sumptions ore reviewed on an ongoing bosis. Revisions to 8ccounting estimates 8re recognlsed in the period In which the estimate18 revised wher8 the Tevision affects only that period. or in the period of the revision 8nd tuture periods bvh8re the revision gttect$ both current and future periods. 39 Youth Club Accounts 24-25 draft 12of14
39YOUTH CLUB NOTESTO THE FINANCIAL STATEMENTS (CONTINUED) FOR THEYEAR ENDED 31 MARCH 2025 3 InGomè Irom donatlons and l•yclos Tot•i Unrwtrlct•O F¥nd• 2024 R••trl¢t•d Fund 2024 Totl Fur# Fund• 2024 SportEn818nd 12.283 12.283 Aw8rd¥l•iAU 19.334 10J34 7.735 7.735 Posicode Socloty 24,780 SuJ$èM Cornmunty Foundètton Ftiarsgoie Trusi 9.927 9.•27 9.927 .927 Sy88èx Comrn¥nty Found•tbpn IDukg01 EdSnbui8h prolectl Chhlk Cuff 2.339 B¢8moi Ag8bJTownnCll Atkin8 Reauu Awn Dl$trlQiun¢ll R Bonn 10) lo 39 Club NeIbouT1Y W98ISu8w C•untyCwncll 41 41 10,(X 10.(X HomltyTw8t KFC Ic lOQ Tot•llnGom• fr¢h doMtl•n• i•ycl•• 711 27.•IK s•.ioJ .703 4 In¢om• from other trodlnq 4¢tlvltl•• A•*tvkt•d Fund• 2024 2Q24 F•ipham Yautn cts Buiidin8HI¢ Dwacheo Youthwork 3JLKS &>)0 7.414 7M14 Su0S8na Tuck 1.732 370 370 TotBllncom8frorn otherirndlr4 12,113 11113 5.270 39 YoLrth Club Accounts 24-25 draft 13of14
39 YOUTH CLUB 5 Expenditure on charitable actlvities Unrn•irlci•d Fund¥ Toi•L Fund• 202S Fund• 2024 fvnd¥ 2024 2024 ActlI1e$ 3&JO AOv•rtl$ln8 PFomoriong1 8ull(Jinds and maint8Mrte 211 211 Cleoning DBS Checks 195 234 Egvlpm¥rtt 512 1.178 Hoar & Li¢hl 4,230 4.230 In8uron¢e 1216 Mlscoll8n•ou• 74 74 Compui•rCoBtB Phone 737 737 G•nwal Olflce Exp) Ofllct Eouipm•ni 812 812 Prof988ng1 S¢ 078 J,078 Salai488 17.519 24.701 &937 21.890 21.628 SuD8¢ripiione ano U¢•rw $50 Travel 713 829 Tu¢k8hopSto( 219 21 AAt88 B•rtkcnorgo8 A•po on(1 Molni•n•n¢• 1332 14.7 St8lf Expenses 74 74 St8ff Tr8lnln4 S•iiion A•wurc 102 1,637 1.7 Tth•l •xp•ndhuf• 011 ¢h•rlt•bl• tIVItI 3•.618 46,110 211119 45.U7 39Youth Club Accounts 24-25 draft 14of14