YMCA WHtrE ROSE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 IAARCH 2023
Company Registratlon No. 00088583 {England and Wales)
Charity Regislration No. 243410
"ACFILRYH•
27110r2023
COMPANIES HOUSE

YMCAWHITE ROSE
LEGALAND ADMINISTRATIVE INFORMATION
Truste8s
MrJCthI
MTS J L Hough
Mr P Hough
Mrs J E Jones
Mrs E Mussett
Revd Canon P Batchford
Mr J R Buckley
CharSty Dumb•r
243410
Company number
Reglstered offic•
My Ilace
StAnns Road
Rotherham
South Yorkshire
S65 1PH
Indep¢nd¢nt •xamin•r
Champion Ac(xxJntants LLP
Unli 2 Olympic Court
Whitehills Bu5ines5 Par
BlackFM)
Lancashire
FY4 5GU

YMCA WHITE ROSE
CONTENTS
Page
Trustees. repcyt
Independent eXamine￿S reFQrt
Statement of finanoal acbwlie5
Balano sheet
Notes to the financial statements
7-18

YMCA WHITE ROSE
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
The twstees present their annual report arKJ finar¥ial ststements for the year erKled 31 March 2023.
The financi￿ statements have been prepared in aw)rrlance 7thth Ihe accounting Fdicies set oui in note 1 to the
financial ststemen15 and comply the Charity's Memorandum & Articles of A550ciation, the Cornpanies Acl
2006 and °Accounting and Reporting by Charities." Stalement of Recommended Practice applicable lo charitTres
preparing their accounts in accordance with the Finanoal Reporbng Standard applicable in the UK and Republic
of Ireland IFRS 1021" las amended for accountsng periols conmnencing from 1 January 2016)
Objectives and actlvlties
YMCA White Rose is part of a wodlfv￿￿e Christian based movement. Our commitment is towards investing our
skills and resources in the lives of young peO￿e so that they can beloThJ. contribute and thrive.
Our aim is to enable young people and other members of thal communit*s to achieve their full phYs￿al. social.
cultural and spiritual F¥)tential.
We work all young people regard￿$5 ofgender, faith. ethn￿lty. ablity and sexualty.
We aim lo Iransfofm people's lives by provNJing opporbjnities for inspiration. challenge and devekjpment.
YMCA White Rose supports and develops ind￿]dUal$. th a focus on young people. By fulfilling thi$ vision we
can change and enhance INes.
YMCA White Rose works to enable young people to grow to their full potential by Providing a supportive and
in¢lusive community Ihroush its various programmes an¢J servi￿.
The ethos of YMCA Whtte Rose is based ￿ its ac¢¢ptsnce of the Paris Basis whi¢h requires th8 YMCA to
promote..
l. A worldwK4e association based on the equal of all p8rsons.
11. Respect ancj freedom for all, a¢ceptsn¢e antj understsnding belween people of drfferent opinNJns.
111. Ath'vo concern for the neg(l$ of Ihe community.
The ITuslees have paid due regard to guidan￿ issued by ts Charity Commi8Ston in dechjing what activities the
charity should undertake.

YMCA WHITE ROSE
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORn (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Achievements and performance
The last year has been challenging fty the charity as a result of Ihe Covid 19 pandemic, energy ￿$1$. inflationary
pressures arKI employment market which conlinue to impact the YMCA
YMCA R¢)th•rham Myplau Centr• Addressing the viability of Ihe Myplace Centre has been a key strategic
objective for YMCA White Rose, changes lo the way people work and conb.nue lo meet ¢)nline greauy reduced
the demand for daytime r¢)om hire coming out of the pandemic and the focus of our work over the last year has
been on developing new longer temi partnerships to utilise the Centre in the daykn.me whilst being able to relain
youth provision evenings and weekends. In September 2022 a new dayb.me tenant moved in meaning the
building is now fully utilised during the dayts.me as a Specialist Col*e for 1&25 year dds. The cent￿ remains
available lo the YMCA during evenings. weekends and holidays for Y￿ w0vis￿n.
Youth and Communlty Programmes This year we delive￿ 70 yOLrth work s8$5ions 186 session
attendances. Ses$ion$ comprise¢Y of a range of outreach. detached and centre based youth provision for young
people aged 11-18 in the Easlw(yc*J area of Rothertwn. The year has proved challenging for the delivery of youth
and community programmes due to shortages of sulta￿Y qualified and exper￿nced youth workefs to Tun
programmes safely. As a result we have had to pause delivery where we havenl had sufficient staff resource to
be able to deliver high quality outcomes for young people. We have not been alone in this challenge as our
partner agencies and Professional net￿￿rkS also ￿ported ditficulties in recrLJitrnent across the youth sector bolh
locally and nab'on811y. Now Ihal the My￿a¢e Centre tyJsiness has been secJJred addressing the Staffing
model is a key strategic objective for the YMCA moving foThvarts.
YMCA Klmberworth Park Chartty Shop trading and donations have remained positive despite the current
economic climate and have ¢)utperformed targets. Our charity shop is well estsblished an¢J continues to meel
local needs in the community. meeting neetl$ through providirrfJ affordable clothing and homewar8s whilst
promoting sustslna￿IIty and rgwding.
Plans for the future
YMCA White Rose aims to:
Continue lo develop our yDuth and conThinty programmes. ensuring that the YMCA Mission remains al
the forefront of our work.
Undertake a ￿VIeW of the stsffThJ model including YcArth and Community Wot1(ers to faalitate the
delivery of high quality youlh work.
Develop new partnerships and opportunibes to further Ihe w(Kk of the YMCA.
The Board re¢ognise the continued challenges as a result of the current economic climate. Work has been tsken
forward to secure our asset base to aid with fLrture sustsinability. It is the Boards belief ihat due to the actions
taken to secure the business model for Myplace, continued positive performance of the charity retsl shop along
with il s financial reseNes, the Charity remains a going concem.
Flnan¢lal revlew
The results for the yoar show an overall deficit on actimties b9for8 pension scheme adjustm*nts amounting to
£82,128 {2022 .' surplus £28.331}. This Comprises a defiut of £20.980 on unresthet8d funds and a deficit of
£61.148 on restricted furKls. being due to historic ftind balances beirrfj utilised and depreciation charged on
buildings that were grant lunded in prior yea￿. Total funds at 31 March 2023 amounted to a deficit of £573 on
unrestricted, and a surplus £2.￿1,137 on restricted fijnds. The deficit on unresth"¢led funds arises as a result of
long term pension liabilities and the charity is able to meet financial ob1vt￿5 on a day to day basis. The defiot
has b8en addressed in the tuirent year as new sources of unrestricted income have been obtained. and the
Iru5tees continue to develop incxsme streams further.
It is the poticy of the charity that un￿striCted fvnds which have not been designated for a specific use should be
maintsined al a level equivalent lo beN¥een three r￿nthS salary. The trustees consider that reserves al this level
will ensure that. in the event of a significant tlfop in funding. they wll be able lo continue the charity's current
activities while consideration is given to ways in which a&Jrtional funds may be raised. This level of reserves has
been maintsined Ihrough¢)ut the year.

YMCA WHITE ROSE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
The trustees have assesseo the maicff risks lo the tharity is exposed. and are satisfied that systems are in
place lo miligale exposur8 to the major risks.
Structure. goveman¢e and rnanagement
The charity is a company limited by guarantee. The ￿MpartY was established under a MemoraThJvm of
Association which established the objects and powers of the chariiable company and is govemed under its
Articles ofAssociation. In the event of the company being wound up. rr*mbers are required to ecffltribute an
amount not exceeding £1.
The trustees, who a￿ also the directors for the purpose of company law. and wtho served during the year and up
lo the date of signature of the finanaal stslemenls we￿=
MrJCAbel
Mrs J L Hough
Mr P Hough
Mrs J E Jones
Mrs E Mussett
Revd Canon P J Batchf￿dIsPpoin1ed 10 November 2021)
Mr J R Buckley
Any new trustees are In￿L￿ted into the organisalion's constitijtion and receive details of its business plan and
annual accounts.
The charty h85 a service level agreement wth Fylde Coast YMCA to [￿Vide Central Supwt services. and with
YMCA Bradford lo provmle Senior Management seNices.
The trustees, ￿port was approved by the Board ofTruslees.
Mr P Hough
Trustee
Dat8d.' 23 October 2023

YMCA WHITE ROSE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF YMCA WHITE ROSE
I report to Ihe trustees on my examination of the financial statements of YMCA While Rose (the charity) for the year
gnded 31 March 2023.
Rosponslbllltl•s and basis of report
As the trustees of the charity (and also rts directrrts fty the purposes of o)mpany law) you are responsible for the
preparation of the finanoal statements ￿ actordance with the requirements of the Companies Act 2006 Ilhe 21￿6
Acl}.
Having satisfied myself that the financial statements of the charity are r￿1 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 the charity's
financial statements carried out under secb.on 145 of the Charities Act 2011 (the 2011 Act). In carying out my
examination I have followed all the applica￿e DireclK)ns given by the Charity Commission under section 14515llb)
ofthe 2011 Act.
Independent exarnlnerfs statement
I have ¢ompleled my examination. I ¢￿￿mi Ihat no matters have come to my ottentK)n in connecbon with the
exomination giving me cause to believe that in any material respett-.
accounting records were not kept in respect of the charity as required by section 386 of the 2008 Aet.. or
the financial statements do not ac￿rd with I￿se records.. or
the financial statements do not comply with the a(xxJunting requirernents 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 considere(J as part of an
independent examination.. or
the finan¢ial stslemenls have not been prepared in a¢¢ordance the methods and principles of the
Sralemenl ol Recommended Praclice for accounb"n9 and reporb"ThJ by charTlies appl*c8ble lo chanlies
preparing their accounts in accordance the Finantsal Re￿￿"n9 Stsndard applicable in the UK and
Republic of Ireland IFRS 1021.
I have no concems and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order lo enable a proper understanding of ihe financial statements to be reached.
Champlon Accountants LLP
Unit 2 aympic Court
Whitehills Business Park
81ackpool
Lancashire
FY4 5GU

YMCA WHITE ROSE
STATEMENT OF FINANCIAL ACTivrriES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
Unrestricted Restrictrd
funds
funds
2023
2023
Total Unr•$trictsd Restricted
lund$
funds
2022
2022
Total
2023
2022
Nol•$
In¢¢me and ¢ndowmonts from:
Donations and legacies
Charitsble activib'es
Other trading acliwlies
Investments
Other rnaterial income
Other income
37.233
37.233
4.252
74.272
1.218
353
353
202.508
65.567
1,038
7.690
2,784
4.252
74.272
1.218
148.564
65.567
1.038
7.690
2.784
2.975
2.975
Total income
82.717
37.233
119,950
131.376
148.564
279,940
Charitsble activities
100.456
98,381
198,837
37,719
213.450
251,169
Net losses on
investments
12
(3.241)
(3.2411
14401
1440}
N•t Ineomel{eXpend1￿r&j
(20.9801
(61.1481
{82.128)
93.217
164.886)
28.331
Other recognis•d
gains and lo$$¢s'.
Actuarial losses on
defined benefit pension
schemes
(14.739)
{14.739)
{38.4761
138.4761
Net movement in
funds
(35,719)
{61.148)
(96.867)
$4.741
164,886)
110,145
R•conclllatlon of funds".
Fund balantss at 1 April 2022
35.146 2,351,285 2.386.431
(19.5951 2.416.171
2.396,576
Fund balan¢•s at 31 March
2023
(573) 2,290.137 2,289.564
35,146 2.351,285 2.386,431
The statement of financial activ￿8$ indudes all gains and losses recc*3nised in the year. All incom8 and expendilure
derive from continuing activkn"es.

YMCA WHITE ROSE
BALANCE SHEET
ASAT31 MARCH 2023
2023
2022
Notes
Fixed asuts
Tangible assets
Investments
15
14
2,252.904
51.93S
2.312.191
55.670
2.304.839
2,367,861
Current assets
Debtors
Cash al bank and in hand
16
15.024
181.457
12.687
247,925
196.481
260.612
Credltors: amounts falling due within
one year
17
100.813
119,982
Nel current assets
95,668
140.630
Total assots ¢urrent Ilabllltles
2.4(bJ.507
2.508.491
Provlsl¢ns for Ilabllltles"
{110.9431
1122.060}
Nrt asse¢$
2,289.564
2.386.431
The funds ofthe charity
Restri¢ted in¢ome funds
Unrestricted fund5
19
2.290.137
{573)
2,351.285
35,146
2.289.564
2,386,431
The company is entitled to the exernption from Ihe audit requirement o)ntained in section 477 of the Companies Act
2006, for the year ended 31 March 2023.
The directors acknowledge their responsibilities for eomplyirwJ the requi￿rnents of the Companies Act 2006
wrth re￿pecI lo accounting records and the Preparatic￿ of financial statements.
The members have not required the company to oblain an audit of its ffinanci￿ statements for the year in questlon In
accordance with section 476.
These financial slalemenls have been prepared in accordance with the wovisions applicable to companies subject
lo the small ￿MPanieS regime.
The fin8nual slatements were approved by the trustees ￿ 23 October 2023
Mr P Hough
Trustee
Company registratson number Ch))88583 (EngIar￿ and Wales)

YMCA WHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AIARCH 2023
Accounting poll¢les
Charlty Infomiation
YMCA White Rose is a private company limited by guarantee incorporated in England and Wales. The
regISte￿d office is My Place. St Anns Road. Rotherham. South yO￿shIre. S65 1 PH.
1.1 Accounting ¢onv¢ntion
The financial slalemen15 have been prepared in a￿vdance the Charit￿5 Memorandurn & Articles of
Association.
the Companies Act 2006 and 'AC￿lUntsn9 and Reporh"ng by Charities: Statement of
Recommended Prac1]￿ applicable to charities preparing their aecounts in accordance with the Financial
Reporting Standard ap￿ICable in Ihe UK and Republic of Ireland IFRS 102)" las amended for accounting
periods commencing from 1 January 2016). The ch*ity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin
1 not to prepare a Stslemenl of Cash Flows.
The f1nancial ststements are prepared in $tedirrfJ. which is the functional currency of the charity. Monetsry
amounts in these finanoal ststements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, rn¢xJrfied to include the
revaluation of listed investments and Gertain finanLaal instruments al fair value. The principal accounting
policies adopted are sel out below.
The financial statements contsin information al￿rt YMCA Vlhite Rose as an indtvidual charity arKI do not
Contsin consolidated ffinanrial information as the parent of 8 group. The charity has tsken the option under
Section 398 of the C¢ynpaNes Act 2006 not to prepare consolidated financial stalements as a small group.
1.2 Golng concern
At the time of approwng the fin8n¢ial ststements. the trustees have a ￿asOnable expectation that the charity
has adequate resources to continue Trn operabonal e￿Stence for the foreseeable future. Thus the trustees
contsnue to ad(pl Ihe going COn￿M basis of accounting in prepariThJ the knncial staternents.
1.3 Charitable fund5
Unreslricled funds ￿ wailable for use at the discTrb'on of the trustees in furtherance of their charitable
objectives.
Restricted funds are SU￿eCt to speafic conditions by donors or 9ranlors as lo how they may be used. The
purposes and uses of the restricled funds are set out in the Th)te5 to the finawal slalemenls.
Endowment funds ar• sU￿.8¢t to specific ¢ondib¢)ns by donors that the capital must be maintained by the
charity.
1.4 In¢om•
In¢ome is re￿3niSed when the charity is legalty entiued to it after any performance ¢orKlition8 have been met.
tha amounts can be measured ￿lia￿Y. and rt ts probable Ihat in(x*ne will be re¢etV8d.
Cash donations are recognised on receipt. l)ther donations are recogniwl orKe the charity has been notffied
of the donats"on. unless perforniance conditions require deferral of the amount. Income tax recoverable in
relab'on lo donations received under Gift A"d or deeds of covenant is recognised al the time of the donation.
Legacies are recognised on receipt or otherwise rf the. charity has been notthed of an impen¢Jing distribution.
the amount is known, and rec￿lp1 is expected. If the amount is not known, the legacy is treated as a
contingent asset.

YMCAWHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accounting poll¢i•$
(Continued)
Assets for dtstribution a￿ recognised onty when distributed. Assets given for use by the charity are
recognised when receivable. Slocks of uThJislribuled donated gcKxls are not valued for balance Sheet
purposes.
Revenue grants are ¢redit8d as incoming resources vthen they are received, prowded conditions for receipt
have been complied ￿th, and unless Ihey rdate to a speufic future Per￿ in which case they are deferred.
1.. S Expenditure
Liabilities a￿ re¢(NJnised as expenditure as soon as there is a legal or constructive obligatson commitb'ng the
charity lo that expenditure., rt is yobaNe that a transfer of economic benefits will be required in settlement
and the amount of the Obligati￿ Can be measured reliably. Expenditure is accounted for on an 0￿rualS basis
and has been ¢lassifie¢J under headings that aggregate all cost related to the Category. Where wsts ￿nn0t be
diredy attributed to parI￿lar headings. tsy have b8en allocaled to activities on a basis consistent with the
se of resources.
1.6 Tangible fixed ass•ts
Tangible fixed assets are inilialty measured at cost and subsequentty measured at cost or valuatson, net of
depreaation and any impairment losses.
Depreciation is recr>Jnised 50 as to wyite off the cost ty valuation of ass8ts less their residual values over their
useful lives on the followng bases".
Freehokl land and buildings
Fixtures and fitting$
Computers
per annum on
25% per annum on c05t
25% per annum on cost
The gain or loss arising on the disposal of an asset is detemiined as the differenee bets¥een the sale proceeds
and the carying value of the asset. and is recognised in the statement of financial acts"wties.
1.7 Fixed asset investments
Fixed asset investrnents are iftilially Measu￿ at transactTr￿ price exduding Iransa¢tion ￿$1$. and are
subsequendy measured at fair value al each reporting date. Changes in fair value a￿ recognised in net
incomellexpgnditurel for the year. Transac1]￿ costs are expensed as irKJJrred.
1.8 Impairnient of fixed assets
Al eath reporting end date. the charity ￿ViewS the carrying arnounls of its tangible assets to detemiine
whether there is any indi¢ab"on that those assets have suffered an impaimienl loss. 11 any such indication
exists, the recoverable amunl of the assel is estsmated in order to dete￿Ine the exlenl of the impairment
loss lif any).
1.9 Cash and cash equSval•nts
Cash and cash equivalents indLKle cash in har￿. detK)sits held at call wilh banks, other short-lerm liquid
investments with orbginal maturities of three months or I￿$. and bank overdrafts. Bank overdrafts are shown
thin bom)Mngs in current liabilities.

YMCAWHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accountlng pollcles
(Continued)
1.10 Financial instruments
The ¢harity has elected to apply the prowsions of Section 11 'Basic Financi￿ Instruments. and Section 12
'Oth81 Finanaal Instrumenls Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charTVs balance she6t when the charity bacomes paty to the
contractual provisions of the instrument.
Financlal assets and liabilities are offset. wilh the net amounts presented ￿ the financial stslements, when
there is a legally enforceable right to set off the recognise(1 amounts and the￿ is an intention to settle on a nel
basis or to realise the asset and settle the liability sirnultaneousty.
Baslc financlal assets
Basic financial assets. which include deblors and cash and bank balances. are inib.ally measured al
transaction price including iransaction costs and are subsequenuy carried al am0￿se￿ cost using the eff&clive
interest method unless the arrangement constitutes a finaning transaction. where the transac11¢￿ is
measured al the present value of Ihe fiJbJre receipts discounted at a market rate ol interest. Finanaal assets
dassified as receivable within one year are not amortised.
8asAc financlal Ilabllllles
Basic financial liatM"lilies, induding creditors and bank loans are initially feccsnised at transaction price unless
the arrangement constitutes a financing transaction. where the debt instrument is measured al the present
value of the future paymenis discounted at a market rate of interesL Finanual liabilits.es dassified as payable
within one year are not amorttsed. Debt instruments are subsequently carried al amorti5ed cost, using Ihe
effective interest rate melhod.
Trade creditors are obligations to pay f￿ SKM)ds or service5 Ihat have been acquired in the ordinary course of
operations frorn suppliers. Amounts payable are cL4ssified as t)Jrrenl liabilities if payment is due within one
year or less. If not. they are presented as non-csjrrent liabilities. Trade creditors are recognised initially at
transaction price and sub5equenUy measured al 8mortised cost using the effeclNe interest method.
Dere¢ognition of fin8nci•l li•bilitie$
Financial liabilities are derecognised the chari￿$ contractual obligats.ons exwre or are disthargad c
cancelled.
1.11 Employee benefits
The cost of any unused holiday entitlement is recognise(J in the per￿#Y in which the employee's services are
received.
Termination beneffts are reccgnised immediatety as an expense when the charity is demonstrably committed
lo terniinate the employment of an employee or to provide lem)inatK>n benefits.
1.12 Retirement beneffts
Paymenls to defined contribulicffj rets'rement benefit s(*èmès arè charged as an expense as they fall due.
YMCA White Rose participated in a muft￿mployer pension t1efined plan for employees of YMCA'S in
England. Scotland and Wales, which was closed to nèw mem￿rS and accruals on 30 April 2007. The plan's
actuary has advised that it is not possible lo separatgly ￿￿entrtY the assets and liabilitss relating to YMCA
White Rose, 8nd therefore the stherne is accounted for as a defined contributson scheme.
As deS￿Ibed in the notes to the a¢￿Ints. YMCA White Rose has a contractual obligation lo make pension
deficit payments of £27,325 per annum over th? period to April 2029. accordingly this is 5hovffj as a liability in
these accounts. In addition, YMCA White Rose is required to contribute £5.233 per annum to the opgratsng
expenses of the pension plan and Ihese costs are charged to the statement of finan(ial activities as made.

YMCA WHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Crilical ac¢ounting •stimates Ind judgements
In application of the charity's accounting Oiaes. thè trustees are required lo make judgements. estsmates
and assumptions about the carying arnount of assets and liaknlities that are r)ot readily apparent from other
sources. The estimates and assoch?ted assumption5 are based on historical experien￿ and other factors that
are considered to be rdevanL Aclual resLFlts may differ from th￿se estimates.
The estimates and underfying assumptions are reviewed on an ongosng basis. Revisk)ns lo accounting
estimates are recognised in the period in which the estimate is revised where the ￿vIsion affects only that
period. or in the period of the revision and fijlure ￿riOdS where the revision affects both eurrenl and future
Feriods.
Ineome frorn charitable acti¥itles
Unrestrl¢ted R•strlthd
fvnds
funds
2023
2023
Total Unrestrlcted Restrlcted
nd$
fund$
2022
2022
Total
2023
2022
Perfomiance related
grants
Charitable rental income
17.965)
12,217
17.9651
12.217
148,564
186,564
15,944
15,944
4.252
4,252
53.944
148.564
202.508
Inc¢)m& from othgr trading activlties
Unrostrlctsd Unrestrlcted
funds
funds
2023
2022
Shop income
74.272
65.567
Donatlons and legacbes
Restrkted Unrestricted
funds
funds
2023
2022
Don81ions and grfts
37.233
353
10-

YMCA WHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Income from Investments
Unrestricted Unrestricted
funds
fvnds
2023
2022
Income from listed inveslments
1.218
1.038
Other Inc¢me
Unrestricted Unrostrietad
funds
fund8
2023
2022
Other income
2.975
2,784
11

YMCA WHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Expenditurg on ¢harltable activities
Charitablo
CharStable
expenditure •xp•nditur•
2023
2022
D5r8ct costs
Staff costs
Depreciation and Impair￿nt
Rent rates & water
Light & heat
Insurance
Transport & travel
Telephone
Repairs m*ntertance & security
Training costs
Printing postage & statp)nery
Project costs
RtY)m hi
Sundry expenses
Bank charges & interest
Other charitsbte expendilure
18.709
59.287
16,020
21.138
6,460
54.127
59,287
11.556
22.664
4.918
92
1,831
222
2.086
20.545
193
1.054
1,186
3,260
34,469
11.336
4,878
593
12,094
162
676
17.475
164,991
221,321
Share of support and gov•mance costs (see note 9)
Support
Governance
11.466
22,380
13.052
16,796
198.837
251.169
Analysi$ by fund
Unrestricled fvnds
Restricted fijnds
100.456
98.381
37.719
213,450
198,837
251.169
Support costs allocated to activities
2023
2022
Managment services ￿$1$
Govemance costs
11.466
22.380
13.052
16.796
33,846
29.848
Analysed between:
Charitable ath"vits"es
33,846
29,848
12-

YMCA WHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
10 Twsteas
None of the twstees {or any persons c{￿nethed with Il*m) rec*ived any remuneration or beneffts from the
charity during the year.
11
Employee$
The average monthly number of em￿OyeeS during the year was:
2023
Number
2022
Number
Employment ¢o$ts
2023
2022
Wages and salaries
Other pension costs
18,317
392
. 53.450
671
18.709
54.121
There were no employees whose annual remuneration was more than £60.000.
12 Gains and losses on inv•stm•nts
Unro$trl¢t•d Unr•stricted
funds
fvnds
2023
2022
Gainsl{lossesl arising on..
Revaluats"on of investments
Sale of investments
(3,4381
197
1.1271
687
(3.2411
{4401
13 Taxatlon
The charity is exempl from laxalion on its actNtbes because all its inc¥xne is applied for charitsble purwses.
13-

YMCA WHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
14 Fixed asset investments
Listsd
inveslments
Ca$h in
portfollo
Total
Cost or valuatlon
At 1 April 2022
Addili¢)ns
Valuation changes
Disposals
55,330
13,786
(7561
(17.2381
340
473
55,670
14.259
1756)
{17.2361
At 31 March 2023
51.122
813
51.935
C•Trying amount
Al 31 March 2023
51.122
813
51.935
At 31 March 2022
55,330
340
55,670
Flxed a$srf Investments revalued
Listed investments are stated al market Value at the Balan￿ Sheet date as detemined by 8rewin Dolphin
stockbrokers by reference to stock market prw. The historic cost of listed imiestments was £54,07412022 '.
£50,859)-
15 Tanglble flxed assets
Fyeehold land Flxtw•s and Comput•rs
t￿IldIng5
fftUn95
Total
Cost
At 1 April 2022
2.964.348
9,582
12,617 2,986.547
At 31 March 2023
2.964.348
9.582
12,617 2,986.547
Depreclatlon and Impalrment
At 1 April 2022
Depreciation charged w) the year
652.157
59.287
9.582
12.617
674,356
59,287
Al 31 March 2023
711.444
9.582
12.617
733,643
Carrying amount
At 31 March 2023
2,252,904
2.252,904
Al 31 March 2022
2.312.191
2.312.191
YMCA While Rose has been given a 40 year lease. free of chanJe by Rotherham MBC. The building has bee
included at cost arKI the Iruslees consider Ihis to be appropriate gNen the expected use of the buildin9 for
ongoing communty use. There are reslricti.ve covenants on the property which will affect rnarkgt valuation. No
impairment has been made as the market y￿ue is difficult to detemiine given its cuffenl use.
14-

YMCA WHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
16 Debtows
2023
2022
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
6,992
15,024
5.693
15,024
12.687
17 Crodllors: arnounts falling du• within on• y•ar
2023
2022
Oiher taxation and social secJJrity
Trade creditors
Accruals and deferred income
926
11.223
860
12.444
106.678
100.813
119,982
18 Provlslons for Ilabllltl•s
2023
2022
Rotirgmgnl bgnefit obligalions
21
110,943
122,060
110,943
122,060
19 Restricted funds
The restricted luTrJ5 of Ihe charity compnse the unexFended balances of donations and grants held on tnjst
Subje￿ lo speofic Conditions by donors as to how they may be used.
At 1 April
2022
Incoming Resour¢e$ Al 31 March
re$our¢*$
expended
2023
My Place
Children in Nee¢J
Sundry small grants
Coronavirus Communty SuFWt furKI
Smiles4Miles
Sargent DI donation
2.312.191
25.075
970
47
13.002
1$9.2871
125.0751
19701
1471
(13.CK)21
2.252,904
37.233
37.233
2.351.285
37,233
198.3811
2.290,137
15-

YMCA WHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
19 Restricl•d funds
Icontlnuedl
Provl¢ws y•ar:
At 1 April
2021
Incorning
r•sources
Resour¢•s At 31 MaTch
ex￿nded
2022
My Place
Children in Need
YMCA Changing lutures
Reaching CoMMun￿e$
Tesco
Sundry small grants
Cortsnavirus Community Suppcrtl fvnd
Rolherham MBS
Smiles4Mile$
yC￿th Covid 19 SUPFKJrt fund
2.371.478
159,2871
161.705)
13.8151
{69.9111
12.6901
18001
{7.1441
{6,9171
(22,8641
(10.0001
2,312,191
25.075
86.780
3.815
29.274
2,690
1.770
7,144
40.637
970
47
47
6.917
35.866
10.000
13.002
2.416,171
180,247
1245.1331
2,351,285
y Plav- w0￿dIng a building for the young people of Rolherham.
Reaching Communities- providing various acttwties aimed at young people in the Rotherham area.
Children in N••d - fvnding the whe￿ l Belong projecl for children and youn9 people.
Changlng Future - short tern mental heath project.
Children & Young Peopl• Fund- Covid supph)rt
Srniles41Ailes - prowding increased youth provisi￿ and 5UPPOrt for Child￿n and Young People
Youth Covid 19 support fund - Covid suprx)rt.
Sargent DI Donatlon - A Donab"on from an indmdual tr future While Rose YMCAdevelopments.
Unrestrlcted funds
The unrestricted funds of the charity comprise the unexperKJed balances of donations and grants which are
not subject 10 specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of un￿Stricted funds by the trustees for specific purposes.
Al 1 April
2022
Incomlng Re$ourcos
re$ourcos
•xpgnded
Galns and At 31 March
Ios5e$
2023
General fvnds
35.146
82.717
{100.4561
117,9801
1573}
35.146
82.717
1100.4561
117.9801
1573)
Prevlous year.
At 1 Aprll
2021
Ineomlng
Resources
re$¢)ur¢¢s expended
Gains and At 31 March
losses
2022
General funds
(19.595)
131.376
{37.719)
(38.916}
35,146
16-

YMCA WHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
21 R•tir•ment benefit schernes
D•fined cOnt￿butIOn schemes
The dwrity operates a ¢Jefined contn"bution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
The charge to profil or loss in respect of defined CG￿tra￿li￿ schemes was £392 (2022- £6711.
D¢fined bonefrt sclMm•s
YMCA While Rose parti¢tpatetl in a contritrA&tory pens￿￿ plan providing defined benefits based on final
pensionable pay for employees of YMCA'S in England. Scolland and Wales. The assets of the YMCA Pension
PL3n are held separately from those of YMCA White Rose and at the year end these were invested in the
Mercer Dynamic De-risking Solution. 62% matthing porttolio and 38% in the growth porrfolio and Schroder
Ipropety units onty).
The most recent ￿Mpleted three yeaf ¥￿UatiOn was as at 1 May 2020. The assumptions used which have
the most significanl effect on ￿S￿1t$ of the valuab.on are those relathng lo the 85surned rates of retum on
assets held before and after retirement of 2.59% and 1.09% respe¢tivety. the In¢￿3$e in ￿nsionS in
payment of 2.99.￿ (for RPI capped at 5% per annuml, and the average lrfe expectancy from nomial
retirement age lo1651 for a cu￿ent male pensioner of 22.0 years. female 24.4 years, and 23.7 years for male
pensioners, female 26.1 year5. retiring in 20 years b"me. The result of the valualion showed that the actuarial
value of the assets were £146.1m, which represented 79% of the benefits that had accrued to members.
The Pension Plan was closeo to new members and futu￿ servti accrual effect from 30 April 2007. With
the remov81 of the Sal￿ linkage for beneffts all employed deferred members became deferred members a5
from 1 May2011.
The valuation prepa￿ as at 1 May 2020 showed that the YMCA Per￿lon Plan had a deficit of £39 million.
YMCA While Rose has been advise(J that it I￿11 need to make monthly contributions of £2,277 from 1 May
2023. which includ8s£436 as a contribution to plan expenses and are charged lo the Ststemenl of Financial
Ath'vities as made. This amount is based on the C￿r￿n1 actuarial assumptions (as outlined above) and may
vary in the future as a result of actual wformance of the Pension Plan. Th8 current recovery period is 6
years cornmencing 1 May 2023.
In 8ddibon. YMCA Whrte Rose may have (wer bme liabilitse5 in the event of the non-payment ty olher
participating YMCA% of their share of th8 YMCA Pension Plan's defiril. It is not px)ssible (xjffently to quantify
the potential amount that YMCA White Rose may be calle{1 uwn lo pay in the fvture. The tolal oblvJatson has
been discounted al a rale 013%.
The total liability 15 due as follows=_
2023
2022
Repayable wlhin one year
1-2ygars
2-5years
After 5 years
18.445
18,445
55.338
18,715
17,437
17.437
69,749
17.437
110.943
122,060
17-

YMCA WHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
22 Anatysis ol net assets between fvnds
Unrestricted Re$tri¢ted
2023
2023
Total
2023
Total
2022
Fund balances at 31 Marth 2023 are
represented by:
Tangible assets
Investments
Current assetsllliabililies)
Prowsionsand pensK)n$
2252.9)4
2.252.904
2,312,191
51,935
55.670
95,668
140,630
1110,9431 (122.0601
51.935
58.435
(110.943}
37.233
15731 2.290.137
2,289,564
2,386,431
13 Rolatod party transactl¢)n$
There were no disclosable related party transactions during the year12022- none).
24 Oporatlng lease cornmltsn¢Thts
At the reporting end date the ¢harity had outstanding commitrnents for future minimum lease payrnents under
'non-￿ncellable operating 18ases. which fall due as fdlows..
2023
2022
Bets¥een and five years
In over ffive years
The charity oCcup￿S St Bamabas Church Hall. Rotherham urKler a 42 year lease from 2007 and the My
Place Building on a 40 year lease from 2012 at peppercom rents.
18-