Yn¢A Vw •* YMCA BARNSLEY Annual Report 2020
I am pleased to introduce the annual report of YMCA Barnsley. In what has been a difficult year for everyone, we have tried to ensure that our work with young people has continued in some form to ensure they are supported during this difficult period. We have all learned new skills, be it for social media, zoom and teams and work outside of our buildings; our report this year shines a light on our work within the local community. As ever our team of dedicated staff have continued to go above and beyond for us: across all our projects with support from our core admin team. Our staff and volunteers bring so much to the projects they are involved with, and to the wider work of the YMCA. The Unity Project whose aim is to build emotional resilience and wellbeing in young people age 8–14 years will be so vital in moving forward and similarly our work within other projects including detached work in the Central and North Areas, Y Stay In for 1319's, Young Volunteers, Short Breaks and Little Y will be key in supporting our young people as we re-open our centre based youth work.
We are now starting to emerge from the latest lockdown caused by the Covid-19 pandemic. For many this will have been another difficult period but hopefully it has also given the opportunity to reflect on what has passed and is a time to look forward to building on our work from 2019/20 taking positives from the last year where we can. However we emerge, our goal remains to support our young people to reach their full potential.
Sue Williams. Chair.
“The Central Area Council are proud partners of the YMCA who offer community based opportunities and activities to build emotional resilience in young people across the area. Our young people have noted an improvement in their confidence, self-esteem and aspirations as a result of the project and as well as addressing topical issues (most recently Covid-19), they also support young people though the transition from Primary into Secondary schools”. The way that the staff and Trustees at the YMCA Barnsley have adapted and flexed their funded service throughout the pandemic has been phenomenal. They have ensured that our young people get as much support as possible and they have continued to do it with the energy and enthusiasm that we know and appreciate.”
Lisa Phelan, Central Area Council Manager
Throughout 20/21 we have maintained contact with key young people and their families largely due to our dedicated text / phone lines and our social media platforms. In between lockdowns we have been able to meet in public spaces and at garden gates whilst observing government and National Youth Association guidance. Focusing on the positives: A detached presence has been maintained throughout the last 12 months, despite lockdowns, minimal contact and horizontal snow and hail. We have been a consistent and reliable point of contact for children, young people and their families as we have bumped into them on an ad hoc basis. Brief encounters have often turned into a broader engagement be it at garden gates or via our dedicated phone lines and social media. Our team have carried out numerous litter picks. With our very visible branded work wear, people stop to chat and often thank us for our efforts, the impact of the pandemic is often discussed and information gathered has often informed our practice. Our 13-19 youth club Y Stay In has suffered the biggest impact. Thankfully we have been able to maintain contact and continue to grow our relationship with perhaps some of the more vulnerable young people we work with. Again our dedicated phone lines, text service and social media presence has proven key to keeping in touch.
Prior to the pandemic we had an emerging group of older Y Stay In members who become volunteers. This small group of young people maintained their contact with our team and once allowed, met on a weekly basis on YMCA Barnsley’s allotment. Often the group would sit in Covid secure shelters in all weathers and talk, and talk. They needed this space and would eat together and discuss how the impact of Covid 19 might change their landscape perhaps permanently.
It's been a very strange year for us well for everyone..... We have managed to keep contact with the majority of the young people who usually attend our Short Breaks Provision. We've managed this by being creative enabling us to keep the young people and the staff safe throughout. Our young people weren't keen on virtual sessions, so we created opportunities to keep in touch with them all and see the young people. We initially started with phone calls to keep in touch and then we had cards delivered just to remind them we were still thinking about them and then when we were allowed, we did home visits and walked around their local areas all socially distanced to ensure safety was upheld. We created packs to deliver to each young person these included wellbeing and creative activities to help occupy them in times we could not see them. We also arranged walks around local green spaces so that the young people could see each other and visit the YMCA allotment. During the Christmas season we took Christmas Activity packs to all the young people. We then worked in partnership with the other TYS Short Breaks team to welcome the young people back into a youth club setting at the Ozone which is based at Barnsley Football Ground. In May we will be welcoming the TYI Short Breaks young people back into the YMCA
They are as enthusiastic as ever to remain part of YMCA Barnsley and will play a crucial role in the future of their youth club and how it will look as we continue to ‘unlock’.
We are confident this and other projects will assist in galvanising a core membership for their Y Stay In youth club as we re-emerge together.
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“The North Area Council has had
the pleasure of working with YMCA Barnsley for
a number of years via our Stronger Communities Grant
opportunities. Each year YMCA Barnsley have adapted their
youth work offer. It has been particularly exciting to monitor their
progress with families in the Kexborough area where some
intergenerational work has been delivered with a community that has
historically be resistant to engagement.
Throughout the Covid-19 Pandemic YMCA Barnsley have
proved themselves to be a dynamic and dedicated
provider of local youth provision.”
Rosie Adams,
North Area Council Manager
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The delivery of the programme during 2020-2021 has been significantly impacted on by the challenges and restrictions of the Covid-19 pandemic and consequently YMCA Barnsley has adapted our delivery models to the needs of our participants using Covid safe youth work interventions. The project has looked different this year to the commissioned ‘out of school hours’ programme where delivery would normally take place after school, twilight, evenings, weekends and school holidays with some transition support taking place in curriculum times. During the Covid-19 pandemic the delivery model has been flexible to maintain support for participants whilst working within school’s restrictions. Some of the Covid Specific Interventions have included; Text line support number, social media messaging & email support, outdoor youth work sessions, detached youth work during lockdowns, engaging with young people in their localities on the streets and in green spaces, offering support and reinforcing Covid safe messages and social distancing guidelines, 1-1 support, Virtual Youth Clubs, short films recorded by staff and posted on the YMCA Facebook page, creation of a specific resource page on our website YMCA@home, consultation about the impact of COVID-19 on our participants, Hello, check in & seasonal postcards and activity & resource packs delivered to participants. These enable them to engage with our activities and to support their personal, emotional and mental health whilst they are not able to access youth clubs. Outdoor lunchtime clubs and health and wellbeing sessions in schools with keyworker children.
“XXXXX enjoys all aspects of coming to YMCA, the staff, the activities and the environment.”
“Thank you so much, I really wish I had filmed it, he had the biggest smile ever bless him.” Response to postcard sent by YMCA
10
Our amazing volunteers
volunteers Have delivered 472 offered hours of their time 132 children’s and youth
We have Supported
“One of xxxx’s favourite activities is going up to the allotment, he really does love those sessions and has told us lots of information which has been sourced from there. In a nutshell we would lost without YMCA they have helped xxxxx so much ……. Thank you.”
607 young people
“must say they (YMCA) have been great, she used to attend their club after school, she’s had letters and little gifts off them through the pandemic and now the virtual youth group, lovely to see her having fun with others.”
9000
Room Hire available. Community Hall - seats 100 Large Sports Hall Conference Room - seats 10
Donate:
Please visit our CAF Donate webpages and help us make a difference in our local community. https://cafdonate.cafonline.org/11882 - Youth Work & General Funds https://cafdonate.cafonline.org/11818 - Supporting the Vulnderable & Homeless
REGISTERED COMPANY NUMBER.. 97905 {EnBland and Wales) REGISTERED CHARITY NUMBEK. 250190 Re rt of th Trus nd Unaudited financial Ststementsforthe Year Ended JI Deomber 2020 For 8arnsle Youn Mens Christian Associati¢rt Intor ated Brearley and Co Accountants Ltd The Old Co-op 69 Hlgh Stre8t Dodworth Barnsley 575 3RQ
Barnslev Youn Men's Cbristia Ineor orktcd Contents of the Financial Statemcnts for the Year Ended 31 Deeember 2020 Page Rewrt of the Truste Independent Examiner's Rert St*tsment ofFinaneial Activities Balance Sheet Notes to the Financial Statements 8 to 14 DetAiled Ststement of Financial Actiyities 15
Barnsle You As50ei2tion Men's ChTiS1ia Illeor orated Re rt of the Trll$teÈ¥ for the Year Ended 31 Deeember 2020 The tNstees who are also dtrectors of the charity for the PUTPQS¢S of the COMleY Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2020. Th¢ trnitees have adopted the provisions of Accounling and Rcporting by Charities.. Statement of Recommended PractÈ¢e applicable to charities preparing their account% irt accordance with the Ftnancial Reporting Standard applicable in tb¢ UK and R¢public of Ireland (FKS 102) (effective l January 2019). OKIF.CTIVES AND ACTIVITIES Objectiwes and aims The objective5 for which the Association is tncorporated are to further the cause of th¢ YMCA in all parts of the world and in particular in the town of Barnsley. Th¢ principal activity of the eompany in the year under Teview was that of supw)rting and ¢nhanett]g the holistic d¢velopment of the children, young people and other members of the local COllllllUDity with whom it h&$ contsct. The charity is part of YMCA England and Wales, whicb upholds the following values.. - We actively look opportunities to make a transforniative impact on young lives in the coTrrnurJities where we work. and believe that every person is of equal value - We offer people the space they need io feel secure, respectsd, heard and valued, and we alway9 protect, trusL hope and p¢rs¢v¢r¢. - We strive lo in5PiTe each person we rneei lo fturture their body, mind and spirit, and to realise their fvll w)iential in l they do. We stand up for young people, speak out on issu¢s that affect their lives, and help them find confidence in their own voice. W¢ are committed to th¢ w¢ll bcing of the communities we swve and belÉeve in th¢ positive benefit of participation . localty and in the wder world. OTHER POLICIES YMCA Barnsley has implemented detailed poli¢ie$ in r¢lation to personnel and other matter& thes¢ include Equal Opportunities, Financ¢, Health alld S8fety, and SAfcEu8rding Children and Young People. Full details of these and other Ilicies are available at the chariWs registered office. PLANS FOR FUTURE PEIUODS YMCA Barnsley continues to assess its programmes, parknerships and use of property with a Yiew to str¢ngthening its delivery of services and collaborating with new organisations in order to cree a sustainable base from which to move forward. We hav¢ been an active part of our eomrnunity ginct 1857 and wt are keen to ensure a legacy fgr the fvture as a valued deliverer of services thilitie& Page I
Barnsle You A5S0¢18tion Men's Cbristian Incor orated R¢ ort of the Trustees lor the Year Knded 31 December 2020 OBJECTIVES AM) AcfIviTIES PUIILIC BENEFIT In plaJ]ning activities to meet the aims and ethos of the charity, the trnsttts have given consideration to the Charity Comtnission's b¥eneral gutdance OTt Publi¢ Benefit. The Charity Jneets its public benefit aims by working for and with ¢hildrw young people aDd their families, delivering higb quality children's and youth WOTk programrncs. It provides a safe and welco]ng space and positive activiti¢s supporttng participants so they can belon& contribute and thrive in their COEtnU]ti¢s. In 2020 it supwrted over 607 children and young people, delivering 10 chilthen's and youth work sessi(Trn5 per w¢ek, resulting in more than 9,000 ¢ontact hours with those individuals. We w GollaboTation witb partner organisations to ensure lh¢ best outcomes for childTen and young peoplo and have a prov¢u track rrci)rd of achieving positive resulis wross a rdnge of programmes and delivery mlKlels, and aff and trustees hav¢ cxperience in managing contracted and fvnded youth and con)munity work programmes. Many of the children aud youDg peopk we work with Come from families experiencing economic and social challenges. We Support and enoourdg¢ thel to have good health and wellbeing and to l)ecorne mort resilient emotionally , physically. mentslly and spiritually, ensuTing a sItiVe transition into adulthood and bcnefiting the wider coJnniut)ity. Our participaTri led thtidr¢n's aTLd youth woAt supports the development of positive heth and wellbeing. Our pro&raTnm¢ tucludes after school xtivilie4 youth clubs and holidAy activities, curriculum. creative art8 and horticultural and enviToDEllental projects and young volunteering progrdmmes, ensuring young people have access to consistent contact aud sUPPQrt from qualified and experienced youth workers. We provide affordable. quality facilities for other charities and organisations. We support those who are homeless and vulnerable where viabl¢. We have be all active part of our community sincc 1857 and w¢ are ke¢n to ensure a legacy for the future as a valued d¢liverer of services and facilities. CHILDREN AND YOUNG PEOPLE'S PROGRAMMES A separate AllDual Report is submitted for upload to the Charity Commission. ACHIEVEMEIYT AP4D PEIIFOBMANC The tntee5 beli¢v¢ tha¢ despite the difficult financial environment, a satisfa¢tory level of aehievemcnt and perfornwice was niaEnlained throughout the year. Regular strategic review is undertaken by the mistees to ensure susiainability. STRUCTURE, GOVERIYAJYCE Ar MANAGEMENr Governing doeument The organisation k5 a not for profit makit]g charitable company limited by guarantee. The company was established under a MemoraDdum of Association whT¢h establishes the objects and wwers of the ¢haritable company and is governed by its Articles of A551Kiation. In the event of a winding up the members are required to each contribute an amount not exceedtng £1 . lThe tsustees meet at l¢ast eighi timcs a year and delegate ihe day -to-day management of YMCA Barnsley to the Youth Work Manager and relevant staff. The d¢legation of financial authority to the senior staff continues as noted in our fU]ee 11¢y. Services such as audiling of 8c¢ounis and aspects of health and Safety are delivered through exten1 providers. which the tThStees review annually. The trnstees are satisfied that appropriate protection, systems and checks remain in place in order io mitig&te exposure to major risL with the risks lo whi¢h th¢ ¢haTity is exposed being reviewed on aD ongoing basis. REFERENCE AND ADMINISTRATIVE DET AILS Registered Company number 97905 {Englalld and Wale5) Regiytsred Cbarity number 250190 Page 2
Barnsle ' Youn Mell's Christia ort of the Trustees Year Ended 31 DeeetDber 2020 Re%ister¢d offi¢¢ Blucher Street Bamsley South Yorkshire S70 IAP Trustees Ms J Enoch S Jones MFS S Williams S Taylor Ms A Taylor Ms L You¢1 lappointed 21.10.20) Independent Eumlner Michael Race Chartered Accouotaot Brearley knd Co Accntallts Ltd The Old Co-op 69 High Street Dodwonb Bamsl¢y South Yorkshire S75 3RQ FINANCIAL REVIEW AND RÉSERVES POLICY rhe trustee5 have established a policy wh¢r¢by the unT¢Stri¢ted funds not committed or iuvested in tangible fixed assd$ should be sutTicient for 3 to 6 months of r¢sources expende(L No financial con]mtti]Lents have been Undertaken which the trustees believe the Association would not be able to honour. At this leveL the mallagement fe¢] th¢y would b¢ able ¢0 draw to a conclusion any outstatmling projects in the event of a significant drop in fynding. The trustees have in place a risk mana8em¢nt process to assess business risks and implemeni risk meJJag¢meni strategi¢s. This involves identifying the types of risks the ¢lwity face4 priwitising them ID tern of pot¢ntial impa¢1 and likelihood of occUenCe, and identifying means of managing the risks. The win¢ipal risks and un¢enaintie5 art loss of income from premises hire and lettings along with Ios5 of external funding and in¢id¢nts that may impact our reputaiion and standing in our IrKal cAtrnllllunity and competition from other providers. AppTov¢d by order of the board of tsijstees OD ..I.I...... . and signed on its behalf by: S Jones- Trwtee Page 3
Imde endenl Examiner's Re rt to the Tru6tseB of Barnsle . Youn Mell'5 Christia A%socia*ion Incor orated Independent examiner's report to Ibe tr115teeB of Barnsley Youllg Men's ChT15¢1an Assoclallon neorporttted) ('the Company,) J report to the charity thistees on my examinatson of the acGounts of the Company for the year ended 31 December 2020. Respollslbllltie$ and basis of report As the eharity'$ InLStees of the Cotnpany (and also its diTtrtor5 for the pwposes of comp8ny law) you are responsible for the preparation of the accounts in aCcOrdae with the reqUireMts of the Comphnie% Aci 200(> {'the 2006 Aev). Having satisfied myself ihat the accounts of the Company a not 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 YOUT charity's accounts &$ ¢orried out under section 145 of the Charities Aci 2011 {'the 2011 Act'l. In calg out my exattjinption I have followed Directi(Trns given by the Charity con]mion under section 145(5) (b) of the 2011 Act. Independellt exthmltter'8 ststement Since your charitgs gros8 income exceeded £250.1kn) your examiner must be a member of a listed body. I can confllm that l am qualified to UtertAke the exAmination because l am a registetrd member of Chartercd Accountant which is one of the listed kndies. I have completed my exarnination. I confirni that no thatter3 have come to my attenti¢)n in connection with the examination giving me cause to believe.. accounting re¢ords were not kepl in respect of the Cotroany as required by s¢ction 386 of the 21M)6 Act,. or the accounts do tt 8¢¢ord with those recotds.; or th¢ a¢counts' do noi comply with the accountitig requirements of seCtn 396 of 26 Act other than any requiremettt that the accounts give a true and fair Ytew which 18 rtot a matter considered as part of all ind¢p¢lld¢nt examination. OT the awounts have Akit been preparj in accordance with the methods and prineiples of th¢ St8tem¢nt of Recomm¢nd¢d Practice for accountin¥ and reporting by charitie$ (applicable to chariiies preparing their a¢¢ounts in accordallce with the Financiol RerK>rting Standard pplieable in the UK and RepubIic of Ire]and (FRS 102)). I have Concer and have cortlle a¢ross no other matters in connertioD with the exatnination to which attention should be dramyh in this report in order to enable 8 pTopeT understanding of the accounts to be reached. Mtchael Race Chartered Aceountant Brearley and Co Aeeountallts Ltd The Old Co-op 69 High Street Dodwonh B#nL4ley South YorkshiTe S75 3RQ Dale.. Page 4
Barnsle Youn MeD's Christian Association Incor ratsd Statement of Financial Aetiyitles En ed mbe 31.12.21J Totsl fullds 31.12.19 Total funds Unrestricted fimds Restrith funds Notes tNCOME FROM CHARITABLE AcfiviTIES Donations and Designated ]ncome 56WI 219,076 275J77 215,669 Rental income 47,420 47,420 23,601 Totsl J03,721 219,076 322,797 239,270 EXPENDITURE ON Clwitable Activitics 218095 27 302,444 5@209 21&895 275,104 302,444 NET INCOMFJ(EXPKNDITURE} 47,512 181 47,693 (63.174) RECONCILIATION OF FUNDS Tot*1 funds brought lorward (&139) (253) {6J92) 56,782 TOTAL FUt¥DS CARRIED FORWARD 41 J73 41 6,392) The notes forni port of these financial stal¢rnents Page 5
Barnsle Youn Men's Christian A$slation lllcor rated Balante Sheet 3] December 2020 31.IL20 Total funds 31.12.19 Total fttn Unrestricted fill)ds Restricted fijnds Notes FIXED ASSETS Tangible &8sets 1.109A45 1,109,545 1,114.517 cirRRENT ASSETS Stocks Debtors Cash ai bank aJNJ in hand 392 85,888 69.774 392 85,888 137,705 50 15,751 68.281 IS054 67,931 223985 84,082 CREDfroRS Amounts falling due within one yeaT 10 (3&031) (6&OD3) (1O&034) (14,667) NET CURRENT ASSETSI(LIABILITIES) li 72 117951 TOTAL ASSETS LESS CURRENT LIABILITIES 1227,568 (72) 1327.496 1.183,932 CREDITORS Amollntg falling du¢ afier more than one year (17,183) (17,1&3} (21,312) NET A&SETS io 1210J13 1,162,620 FUNDS 12 Unrestricted fiumiq Restricted funds 1,210J85 1.162,873 {253) T(YfAL FUIWS 1 162 620 The charitable company is entitled to exemption from audii ullder S¢rfion 477 of the comp?leS Act 2006 for th¢ year ended 31 December 2020. The meTTrbers have not required the company to obtain an audit of its financial statsments for the year ended 31 December 2020 in accordallce witb Section 476 of th¢ CornpaDi¢s Act 2006. The trust¢¢s a¢knowledge their responstbilities for (a) ¢nsuring that the charitsble company keeps accounting words that cornply with Sections 386 and 387 of th¢ Compatiies Act 2006 and preparing f]nancial statements wbich give a true and fair vi¢w of the state otaffairs of the charitable company as th¢ end of each financial year and of its surplus or deficit for each financial year in accordance with the requiremeDiS of Sections 394 and 395 and which otherwise cornply with the requirements of the Companies Act 2006 relating to fmallcial statenlenty so far &8 applicable to the CIlIable company. (b) The not¢s forni part of these financial statements Pag¢ 6 continued...
B*rnsle Youll Men's Christian Associhiion [tor orated Balance Sheet- continued 31 December 2020 These financial statemcnts have been prcparcd in aeeordance with the provisions applicable to charytable conwanies subject to the stnall companies regirne. ia slateme& were approved by the Board of TTU5t¢¢s and authorised for issue on ..zo4.(... and were signed on its behalf by.. S Jones . TNstee The notes form part of these financial stat¢m¢nts Page 7
BarDsle . Youn AssociatioD M¢n'$ Christian Incor rated Notes to the Fin4ncial Stalernents for the Year Ended 31 D¢remb¢r 2020 ACCOUNTING POLICIES Basis of prep8rin¥ the fancial statements Ibe fjnattcial statemetts of the charitable company, which is a PLthlie benefit entity under FRS 101 hav¢ been prepared iti accordance with the Charities SORP (FRS 102) 'Ace0u1ng and Reporting by Chartlies: Statrment of Recommended Practice applicable to charities preparing th¢ir ac¢ounts in accordance with the Finan¢ia] Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, bitthnciai Reporting Standard 102 'The Financial R¢porting Standard applicable in the UK and R¢public (Jf Ireland, a[ the Companies Act 2006. The financial 5talem¢nts have been prep¥ed under the bistori¢al ¢oyt onv¢Ation. llleome All income is iecogllised in the Statement of Financial Activities once the charity has entitlement to the funds, il is probabl¢ that the iticome will be received and the amount can be musured reliably. Expendlture Liabilities are rxognised a5 expenditure as soon as there is a legal or c¢)nstructive obligaiion cotnmitting the charity to tha¢ expenditure, it is probable that a transfer of economic benefits will be required in settlement and th¢ amowit of the obligation call be me&sured reliably. Expenditu is accounted for on an accalS basis and has been ¢la5sified under headings tbat aggregate all cost related io the tegOry. Where costs cannot be directly attributed to particular headitigs they have been allocated to activities on a basis consistent with the use of resources. T4nglbl¢ fixed assets Depreciatton is provrded at the following attnual rates in order to WTite off ¢a¢h &sset over its estimated usehl life. Freehold property Plant and machinery Fixtures and fittings 20/0 Oll Colt 250ID on reducing balance 25/D on reducing balance Stocks Stocks are valued at the lower of cost and net realisable value, after nuking due allowance for obsolete and slow moving iiems. Taxation The charity is ¢x¢mpt from corporation tsx on its cl)aritable activities. Fund ao£ouDtillg U]mtricted funds can be uscd in &ccordance with the charitable objectives at the discretion of the trsteeS. Restricled funds can only be used for particular restricted pwposes within the obje¢ts of the charity. Restrictions arise when spccified by the donor or when fimds are rnised for panicular re5tri¢ted pllrp)se Further explanation of the natlrt And purpose of each fill)d is included in the TM)tes to the financial Btatements. Pension deficit YMCA Bamsley partieipated in a multi-employer defjned benefit pension plan for employees of YMCAS in Englan(L Scotland and Wales, which was closed io new members and ac¢ruals on 30 April 2007. The plan's actuary has advised that it is not possible to separnrety identify the assets and liAbilities relating to YMCA Barnsley, thercfore the scheme is accounted for as a defined contribution scheme. As described in note I I, YMCA BngleY has a contractual obligation lo make pension deficit pa)Trnents of £4.140 pa over the period to April 2027, accordingly this is shown as a liability in these accounts. In addition, YMCA BanleY is required to contribute £936 pa to the operating expenses of the Pension Plan and the5¢ ¢osts are charged to the Ststement of Financial Auivities as made. Pagc 8 continlled...
B3rn51e ' Men's ChristiaD Associatio lrtcor orated Notes to the Financi*l Statement$- for the Year Ended 31 Deeember 2020 INVESTMENT ll¥COME 31.12.20 31.12.19 R¢nts r¢¢¢iv¢d 47 23.601 I¥ET tNCOMEI{EXPEfqDITURE) Net incOtI{eXpellditUre) is stated after chargingl(creditiDg): 31.12.20 31.12.19 Deprlatioll- oNTr¢d &ssets 7,788 TRUSTEES, REMUNERATION ATr4D BENEFITS 1here were no trust¢es' r¢vn¢rdtioll or other benefits for the year cnd¢d 31 D¢rnber 2020 for the year eJKkd 31 December 2019. Tru$ltts' expensey There were no trustees, expetK5es paid for the year ended 31 December2020 nor for the year ended 31 December 2019. STAFF COSTS The av¢rdg¢ monthly number gf employees during the year was 9$ follows: 31.12.20 19 31.12.19 22 Average nutnb¢r of ¢mployees No employees received ernoluments in excess of £60.000. COMPAIL4TIVES FOR THE STATEMELYT OF FINANCIAL ACTIVITIES Unrestricted nds Restrlcted Total nds INCOME AL¥D ENWMENTs FROM Donations attd Cl)aritable Activities 65,036 150,633 215.669 Investment Ancojne 23,601 23,601 Total 88,637 150,633 239,270 F.XPENDITURE ON Charitoble Activities 151,779 150,665 302.444 151,779 150,665 302,444 NET INCOMEI(EXPENDITURE) (63,142) (32) (63,174) Pag¢ 9 continued...
Barn51e ' Youn Men's Christian A550ciatio lllcor orated Notes to the FiDartci81 Slattments- contlnued for the Year Ended 31 Decemher 2020 COMPARATIVES FOR THE STATEMENf OF FINANCIAL ACTIVITIFS- rgnÉiDued Unrestricted Restricted funds Totsl nds RECONCILIATION OF FUNDS Total funds brOght forward 57,(KJ3 (221} 56,7 TOTAL FUI¥DS CARRIED FORWARD 253 (6,392) TANGIBLE FIXED ASSETS Fixtures Freehold property Plant and machinery Computer equipment fittings Totsls COST At l January 2020 Additions Dist>Sl5 ,101123 56.777 12,485 8AIO 1,252 1,179.795 1.891 11,704) 11,704 At 31 December 2020 1102 123 45,712 12A85 9,662 1,169,Y82 DEPRECIATION At l January 2020 Chatge for year Eliminated on disFosal 3,085 3,085 4&122 2259 567 774 05.278 6,863 11,704 745 At 31 D¢¢ember 2020 6,170 NET BOOK VALUE At 31 December 2020 9.035 2,236 21 45 At 31 December 2019 1099,038 10,655 2,981 1,114,517 STOCKS 31.1220 31.12.19 Stocks 392 50 Page 10 continued...
Barnsle You AssoeA*tion Men's Christiatt Ineor rated otes to the Financi rEn I Statemettts- tontlnued DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.20 31.12.19 Trade debtors JnteT.fimd balances Prepat5 IA739 68,003 15,499 252 15,751 io. CREDITORS: AMOUNIS FALLING DUE THIN ONE YEAR 31.12.20 31.12.19 Int¢r-fund balallres Social security and other taxe5 Other creditors YMCA Pension Deficit Accrned expenses 6SIJ03 2,795 2,911 ¢1140 253 2,507 4,737 4,096 3,074 10&034 14,667 CREDrroRS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 31.1220 31.12.19 YMCA Pension Deficit 17.183 21,312 12. MOVEMENf IN FUNDS Net movement in funds At 31.12.20 At 1.1.20 Unrestrir¢¢d funds General fund (6,139) 47J12 41?73 Restricted fund$ Ctsrnmuniry Youth Wolk Designated grants (253) 100 81 (153) 81 181 TOTAL FUNDS 47 Page 11 continued...
BarDsle You ASS%tIon Men's Christian r8tsd ¢or Nott% to the Financial Statements- ¢ontlnued for the Year Endcd 31 Deeember 2020 12. MOVEMENT IN FUNDS- eonliDued Net movement in funds. included inthe above are follows." Incoming resource5 Resources expended Movement in fidS Unrestrieted fuDds General fund 103,721 {Sfj21J9) 47.512 Restrieted fuThds Community Youth Work Desi8t)ated grants 140,713 {140,613) 100 81 219.076 TOTAL FUNDS 322,797 273 104 47,693 Comparatives for movement In fvDd8 Net movement in funds At 31.12.19 At 1.1.19 Unrestricted funds General fund 57,003 (63,142} (6,139) Restrictsd fuDd5 Community Youth Work Designated grants (221) 48 {80) (173) 80) 32 (253 TOTAL FUNDS 56,782 {63,174} 6,392) CoTnparativ¢ nct movement in fimds, included in the above are as follows.. Incoming resources R¢soue5 ¢xp¢ndcd Movement in fijnds Unre5trieted funds General fijnd 88,637 (151.779) (63.142) Restricted funds Community Youth Work Designated 147,W2 (147,744) 2,921) 48 80) 150,633 150 665) 32 239.270 302,444) 63,174) Page 12 continucd...
Barnsle . Youn Assoti&tion Men's Christia Incor raled Notes to the Flnaneial Ststements- continued for the Year Ended 31 Deetmbcr 2020 12. MOVEMEi¥rt IN FUNDS- ¢oMtiMued A CUTrent year 12 months and prior yeu 12 months combined position 15 &5 follows: Net mov¢rn¢nt in fid5 At 31.12.20 At 1.1.19 Ullrestrieted funds General fund 57,003 {15,630) 41,373 Restricted funds Community Youth Work D¢si¥ntited (221) 148 (73) 221 149 TOTAL FUI¥DS 56.782 15.481) 41.301 A cunent year 12 tnonths and prior year 12 rnOTJths combined llet Jnovement in itkcluded in th¢ #bov¢ ar¢ as follows.. In¢oming Rcsources expended Movement in funds Unrestricted funds General fund 192,358 (207,988) {IS,630) Restrtcted fund$ Community Youth Work Designated gr8nts 288.505 81,204 {288,357) 81203) 148 369.709 369J60) 149 TOTAL FUNDS 562,067 (577 548) 15481) 13. RELATED PARTY DISCLOSURES There were Do related paty transactions for the year ended 31 Deccmb¢T 2020. Page 13 onlinued...
Barn5k You AssociaÉion Mell'5 Christia cor Tated Noles to tbe Financial Sl4ternents- continued for the Year Ended 31 December 2020 14. PENSIONS Barnsley YMCA parricipated in a contrtbutt>ry nsIOn plan providing defined benefits based on final pensionable pay for employees of YMCAS tn England, Scoiland alld Wales. The 8sseis of the YMCA Pension Plan are held separately from those of Barnsley YMCA and at the year end thesc were IVested in the Mercer Dynamic DE-risking Solution. 4/ts matching portfolio and 600/0 in th¢ growth portfolio and Schn)der {property units only). 'I'he most recet]t completed valuation was as at l May 2014. Th¢ wumptiony used which have the m051 significant cffect on the results of the valuation are those relating to the aSSUTn¢d rntes of retum on assets held before and after retirement of 5.35Q/o and 3.85Q/• respectively, the increase in pension$ in payment of 3.3°h, and the average ITfe expeetAncy from nornial retirement age (of 65) for a current rnale nSIoner of 22.6 years. female 24_6 y¢ar& and 24.8 years for a male pensioner, female 26.9 ye8Th, retiring in 20 years IiTn¢. The resuli of the valuation showed th&1 tbe actuarial value of the assets was £90.8m. This repTe5ent¢d 700h of the benefits that had accrucd to members. The plan's a¢tuJry has Advised that it is not possible to separately identify the assets and liabilitleg relating to Barnsley YMCA and ac¢(>rdingly the pension deficit is not shown on the balance sheet. The Pension Plan was closed to new members 8nd tt]re service accnml with effect from 30 April 2007. With the removal of the salary ITnkag¢ for ben¢ftts all employed deferred tnembers bae defeed m¢rnb¢r5 a5 from l May2011. The valuation PTepared as at l May 2014 showed th&t the YMCA Pension Plan had a deficit of £38.7 milliotL Barnsley YMCA has been advised that it will need to m&ke monthly contributions of £335.00 from l May 2020. This amount is based on the CUTrent actU8rial aggimiptions (as oudined above) and DY vary in the fitture a result of actual perforniance of the Pension Plall. The ¢urrem r¢¢ov¢ry period is 12 years conllnencing l May 2015. Repayable Witbin i"o'rAL TOTAL l Year E Year 2020 2019 As at 31 Decernber2020 As at 31 Decernber 2019 4,140 4,096 17,181 21Jll 21.321 25,407 JD additiin4 Barn51ry YMCA may have over time liabilities in the ¢v¢nt of the llon-paymeTrt by othcr participatittg YMCAS of their share of the YMCA Pension Plan'5 deficit. It is not possible cutrently io quantify the potential amount that Barn51ey YMCA may be called upon to pay in the fittwe. Page 14
Barrffjje You Men's Chrlstlan Assaciation Incor or ted ment of F. nclzl Attivl I ne Restrlrtd Funds 31.12. Totsl INCOME .12.19 und OrJn•tipns and CharltableArtl¥ltloS Donatlon5 Grants Subscriptlons Community Youth Work Income Room Hlre and IptUn8S Net carteen income OtherAciivities 411 541 701 197.057 495 78.363 7#,363 140.712 Is716 7.467 62 I.07$ 275.377 Rents received 47 Totsl In¢omrng resources EXPENDITURE Wages Rates antlwater In5urnn Llghtand heat Telephone and PD5tage PriTrtin8,5tionery and adverts Sundries Bad debts writtej) ofF Travel & Ha5Pltallty ITSupportand ¢on5umables 24349 4744 5.470 18L918 206.297 4,744 5.470 6,027 1500 L?66 208,258 4586 5,198 1277 U23 L433 4092 IJ £907 1.1 157 064 L907 1,114 157 I,oio 3179 i.sl 23,368 3.198 A70 Conference &Trainin8 Repalrs & Renewa15 Cleanlng gramme& Resources Accountancv Profetsionalfee5 Dep'n of Freehold property DÈp'n of Plantand machlnery tsep'n of FIxtU and fttting5 Dep'n of Ctynputer equlpment Bank Interest Bbnk Charge5 iioo 9,621 2,2LK) 9*21 1,968 3M5 2.259 745 774 745 774 994 (C5 587 Total resOUe5 expenthd ome iture Thls p4e does not form rtaf theststutoryfinènclal statements
REGISTERED COMPANY NUMBER.. 97905 {EnBland and Wales) REGISTERED CHARITY NUMBEK. 250190 Re rt of th Trus nd Unaudited financial Ststementsforthe Year Ended JI Deomber 2020 For 8arnsle Youn Mens Christian Associati¢rt Intor ated Brearley and Co Accountants Ltd The Old Co-op 69 Hlgh Stre8t Dodworth Barnsley 575 3RQ
Barnslev Youn Men's Cbristia Ineor orktcd Contents of the Financial Statemcnts for the Year Ended 31 Deeember 2020 Page Rewrt of the Truste Independent Examiner's Rert St*tsment ofFinaneial Activities Balance Sheet Notes to the Financial Statements 8 to 14 DetAiled Ststement of Financial Actiyities 15
Barnsle You As50ei2tion Men's ChTiS1ia Illeor orated Re rt of the Trll$teÈ¥ for the Year Ended 31 Deeember 2020 The tNstees who are also dtrectors of the charity for the PUTPQS¢S of the COMleY Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2020. Th¢ trnitees have adopted the provisions of Accounling and Rcporting by Charities.. Statement of Recommended PractÈ¢e applicable to charities preparing their account% irt accordance with the Ftnancial Reporting Standard applicable in tb¢ UK and R¢public of Ireland (FKS 102) (effective l January 2019). OKIF.CTIVES AND ACTIVITIES Objectiwes and aims The objective5 for which the Association is tncorporated are to further the cause of th¢ YMCA in all parts of the world and in particular in the town of Barnsley. Th¢ principal activity of the eompany in the year under Teview was that of supw)rting and ¢nhanett]g the holistic d¢velopment of the children, young people and other members of the local COllllllUDity with whom it h&$ contsct. The charity is part of YMCA England and Wales, whicb upholds the following values.. - We actively look opportunities to make a transforniative impact on young lives in the coTrrnurJities where we work. and believe that every person is of equal value - We offer people the space they need io feel secure, respectsd, heard and valued, and we alway9 protect, trusL hope and p¢rs¢v¢r¢. - We strive lo in5PiTe each person we rneei lo fturture their body, mind and spirit, and to realise their fvll w)iential in l they do. We stand up for young people, speak out on issu¢s that affect their lives, and help them find confidence in their own voice. W¢ are committed to th¢ w¢ll bcing of the communities we swve and belÉeve in th¢ positive benefit of participation . localty and in the wder world. OTHER POLICIES YMCA Barnsley has implemented detailed poli¢ie$ in r¢lation to personnel and other matter& thes¢ include Equal Opportunities, Financ¢, Health alld S8fety, and SAfcEu8rding Children and Young People. Full details of these and other Ilicies are available at the chariWs registered office. PLANS FOR FUTURE PEIUODS YMCA Barnsley continues to assess its programmes, parknerships and use of property with a Yiew to str¢ngthening its delivery of services and collaborating with new organisations in order to cree a sustainable base from which to move forward. We hav¢ been an active part of our eomrnunity ginct 1857 and wt are keen to ensure a legacy fgr the fvture as a valued deliverer of services thilitie& Page I
Barnsle You A5S0¢18tion Men's Cbristian Incor orated R¢ ort of the Trustees lor the Year Knded 31 December 2020 OBJECTIVES AM) AcfIviTIES PUIILIC BENEFIT In plaJ]ning activities to meet the aims and ethos of the charity, the trnsttts have given consideration to the Charity Comtnission's b¥eneral gutdance OTt Publi¢ Benefit. The Charity Jneets its public benefit aims by working for and with ¢hildrw young people aDd their families, delivering higb quality children's and youth WOTk programrncs. It provides a safe and welco]ng space and positive activiti¢s supporttng participants so they can belon& contribute and thrive in their COEtnU]ti¢s. In 2020 it supwrted over 607 children and young people, delivering 10 chilthen's and youth work sessi(Trn5 per w¢ek, resulting in more than 9,000 ¢ontact hours with those individuals. We w GollaboTation witb partner organisations to ensure lh¢ best outcomes for childTen and young peoplo and have a prov¢u track rrci)rd of achieving positive resulis wross a rdnge of programmes and delivery mlKlels, and aff and trustees hav¢ cxperience in managing contracted and fvnded youth and con)munity work programmes. Many of the children aud youDg peopk we work with Come from families experiencing economic and social challenges. We Support and enoourdg¢ thel to have good health and wellbeing and to l)ecorne mort resilient emotionally , physically. mentslly and spiritually, ensuTing a sItiVe transition into adulthood and bcnefiting the wider coJnniut)ity. Our participaTri led thtidr¢n's aTLd youth woAt supports the development of positive heth and wellbeing. Our pro&raTnm¢ tucludes after school xtivilie4 youth clubs and holidAy activities, curriculum. creative art8 and horticultural and enviToDEllental projects and young volunteering progrdmmes, ensuring young people have access to consistent contact aud sUPPQrt from qualified and experienced youth workers. We provide affordable. quality facilities for other charities and organisations. We support those who are homeless and vulnerable where viabl¢. We have be all active part of our community sincc 1857 and w¢ are ke¢n to ensure a legacy for the future as a valued d¢liverer of services and facilities. CHILDREN AND YOUNG PEOPLE'S PROGRAMMES A separate AllDual Report is submitted for upload to the Charity Commission. ACHIEVEMEIYT AP4D PEIIFOBMANC The tntee5 beli¢v¢ tha¢ despite the difficult financial environment, a satisfa¢tory level of aehievemcnt and perfornwice was niaEnlained throughout the year. Regular strategic review is undertaken by the mistees to ensure susiainability. STRUCTURE, GOVERIYAJYCE Ar MANAGEMENr Governing doeument The organisation k5 a not for profit makit]g charitable company limited by guarantee. The company was established under a MemoraDdum of Association whT¢h establishes the objects and wwers of the ¢haritable company and is governed by its Articles of A551Kiation. In the event of a winding up the members are required to each contribute an amount not exceedtng £1 . lThe tsustees meet at l¢ast eighi timcs a year and delegate ihe day -to-day management of YMCA Barnsley to the Youth Work Manager and relevant staff. The d¢legation of financial authority to the senior staff continues as noted in our fU]ee 11¢y. Services such as audiling of 8c¢ounis and aspects of health and Safety are delivered through exten1 providers. which the tThStees review annually. The trnstees are satisfied that appropriate protection, systems and checks remain in place in order io mitig&te exposure to major risL with the risks lo whi¢h th¢ ¢haTity is exposed being reviewed on aD ongoing basis. REFERENCE AND ADMINISTRATIVE DET AILS Registered Company number 97905 {Englalld and Wale5) Regiytsred Cbarity number 250190 Page 2
Barnsle ' Youn Mell's Christia ort of the Trustees Year Ended 31 DeeetDber 2020 Re%ister¢d offi¢¢ Blucher Street Bamsley South Yorkshire S70 IAP Trustees Ms J Enoch S Jones MFS S Williams S Taylor Ms A Taylor Ms L You¢1 lappointed 21.10.20) Independent Eumlner Michael Race Chartered Accouotaot Brearley knd Co Accntallts Ltd The Old Co-op 69 High Street Dodwonb Bamsl¢y South Yorkshire S75 3RQ FINANCIAL REVIEW AND RÉSERVES POLICY rhe trustee5 have established a policy wh¢r¢by the unT¢Stri¢ted funds not committed or iuvested in tangible fixed assd$ should be sutTicient for 3 to 6 months of r¢sources expende(L No financial con]mtti]Lents have been Undertaken which the trustees believe the Association would not be able to honour. At this leveL the mallagement fe¢] th¢y would b¢ able ¢0 draw to a conclusion any outstatmling projects in the event of a significant drop in fynding. The trustees have in place a risk mana8em¢nt process to assess business risks and implemeni risk meJJag¢meni strategi¢s. This involves identifying the types of risks the ¢lwity face4 priwitising them ID tern of pot¢ntial impa¢1 and likelihood of occUenCe, and identifying means of managing the risks. The win¢ipal risks and un¢enaintie5 art loss of income from premises hire and lettings along with Ios5 of external funding and in¢id¢nts that may impact our reputaiion and standing in our IrKal cAtrnllllunity and competition from other providers. AppTov¢d by order of the board of tsijstees OD ..I.I...... . and signed on its behalf by: S Jones- Trwtee Page 3
Imde endenl Examiner's Re rt to the Tru6tseB of Barnsle . Youn Mell'5 Christia A%socia*ion Incor orated Independent examiner's report to Ibe tr115teeB of Barnsley Youllg Men's ChT15¢1an Assoclallon neorporttted) ('the Company,) J report to the charity thistees on my examinatson of the acGounts of the Company for the year ended 31 December 2020. Respollslbllltie$ and basis of report As the eharity'$ InLStees of the Cotnpany (and also its diTtrtor5 for the pwposes of comp8ny law) you are responsible for the preparation of the accounts in aCcOrdae with the reqUireMts of the Comphnie% Aci 200(> {'the 2006 Aev). Having satisfied myself ihat the accounts of the Company a not 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 YOUT charity's accounts &$ ¢orried out under section 145 of the Charities Aci 2011 {'the 2011 Act'l. In calg out my exattjinption I have followed Directi(Trns given by the Charity con]mion under section 145(5) (b) of the 2011 Act. Independellt exthmltter'8 ststement Since your charitgs gros8 income exceeded £250.1kn) your examiner must be a member of a listed body. I can confllm that l am qualified to UtertAke the exAmination because l am a registetrd member of Chartercd Accountant which is one of the listed kndies. I have completed my exarnination. I confirni that no thatter3 have come to my attenti¢)n in connection with the examination giving me cause to believe.. accounting re¢ords were not kepl in respect of the Cotroany as required by s¢ction 386 of the 21M)6 Act,. or the accounts do tt 8¢¢ord with those recotds.; or th¢ a¢counts' do noi comply with the accountitig requirements of seCtn 396 of 26 Act other than any requiremettt that the accounts give a true and fair Ytew which 18 rtot a matter considered as part of all ind¢p¢lld¢nt examination. OT the awounts have Akit been preparj in accordance with the methods and prineiples of th¢ St8tem¢nt of Recomm¢nd¢d Practice for accountin¥ and reporting by charitie$ (applicable to chariiies preparing their a¢¢ounts in accordallce with the Financiol RerK>rting Standard pplieable in the UK and RepubIic of Ire]and (FRS 102)). I have Concer and have cortlle a¢ross no other matters in connertioD with the exatnination to which attention should be dramyh in this report in order to enable 8 pTopeT understanding of the accounts to be reached. Mtchael Race Chartered Aceountant Brearley and Co Aeeountallts Ltd The Old Co-op 69 High Street Dodwonh B#nL4ley South YorkshiTe S75 3RQ Dale.. Page 4
Barnsle Youn MeD's Christian Association Incor ratsd Statement of Financial Aetiyitles En ed mbe 31.12.21J Totsl fullds 31.12.19 Total funds Unrestricted fimds Restrith funds Notes tNCOME FROM CHARITABLE AcfiviTIES Donations and Designated ]ncome 56WI 219,076 275J77 215,669 Rental income 47,420 47,420 23,601 Totsl J03,721 219,076 322,797 239,270 EXPENDITURE ON Clwitable Activitics 218095 27 302,444 5@209 21&895 275,104 302,444 NET INCOMFJ(EXPKNDITURE} 47,512 181 47,693 (63.174) RECONCILIATION OF FUNDS Tot*1 funds brought lorward (&139) (253) {6J92) 56,782 TOTAL FUt¥DS CARRIED FORWARD 41 J73 41 6,392) The notes forni port of these financial stal¢rnents Page 5
Barnsle Youn Men's Christian A$slation lllcor rated Balante Sheet 3] December 2020 31.IL20 Total funds 31.12.19 Total fttn Unrestricted fill)ds Restricted fijnds Notes FIXED ASSETS Tangible &8sets 1.109A45 1,109,545 1,114.517 cirRRENT ASSETS Stocks Debtors Cash ai bank aJNJ in hand 392 85,888 69.774 392 85,888 137,705 50 15,751 68.281 IS054 67,931 223985 84,082 CREDfroRS Amounts falling due within one yeaT 10 (3&031) (6&OD3) (1O&034) (14,667) NET CURRENT ASSETSI(LIABILITIES) li 72 117951 TOTAL ASSETS LESS CURRENT LIABILITIES 1227,568 (72) 1327.496 1.183,932 CREDITORS Amollntg falling du¢ afier more than one year (17,183) (17,1&3} (21,312) NET A&SETS io 1210J13 1,162,620 FUNDS 12 Unrestricted fiumiq Restricted funds 1,210J85 1.162,873 {253) T(YfAL FUIWS 1 162 620 The charitable company is entitled to exemption from audii ullder S¢rfion 477 of the comp?leS Act 2006 for th¢ year ended 31 December 2020. The meTTrbers have not required the company to obtain an audit of its financial statsments for the year ended 31 December 2020 in accordallce witb Section 476 of th¢ CornpaDi¢s Act 2006. The trust¢¢s a¢knowledge their responstbilities for (a) ¢nsuring that the charitsble company keeps accounting words that cornply with Sections 386 and 387 of th¢ Compatiies Act 2006 and preparing f]nancial statements wbich give a true and fair vi¢w of the state otaffairs of the charitable company as th¢ end of each financial year and of its surplus or deficit for each financial year in accordance with the requiremeDiS of Sections 394 and 395 and which otherwise cornply with the requirements of the Companies Act 2006 relating to fmallcial statenlenty so far &8 applicable to the CIlIable company. (b) The not¢s forni part of these financial statements Pag¢ 6 continued...
B*rnsle Youll Men's Christian Associhiion [tor orated Balance Sheet- continued 31 December 2020 These financial statemcnts have been prcparcd in aeeordance with the provisions applicable to charytable conwanies subject to the stnall companies regirne. ia slateme& were approved by the Board of TTU5t¢¢s and authorised for issue on ..zo4.(... and were signed on its behalf by.. S Jones . TNstee The notes form part of these financial stat¢m¢nts Page 7
BarDsle . Youn AssociatioD M¢n'$ Christian Incor rated Notes to the Fin4ncial Stalernents for the Year Ended 31 D¢remb¢r 2020 ACCOUNTING POLICIES Basis of prep8rin¥ the fancial statements Ibe fjnattcial statemetts of the charitable company, which is a PLthlie benefit entity under FRS 101 hav¢ been prepared iti accordance with the Charities SORP (FRS 102) 'Ace0u1ng and Reporting by Chartlies: Statrment of Recommended Practice applicable to charities preparing th¢ir ac¢ounts in accordance with the Finan¢ia] Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, bitthnciai Reporting Standard 102 'The Financial R¢porting Standard applicable in the UK and R¢public (Jf Ireland, a[ the Companies Act 2006. The financial 5talem¢nts have been prep¥ed under the bistori¢al ¢oyt onv¢Ation. llleome All income is iecogllised in the Statement of Financial Activities once the charity has entitlement to the funds, il is probabl¢ that the iticome will be received and the amount can be musured reliably. Expendlture Liabilities are rxognised a5 expenditure as soon as there is a legal or c¢)nstructive obligaiion cotnmitting the charity to tha¢ expenditure, it is probable that a transfer of economic benefits will be required in settlement and th¢ amowit of the obligation call be me&sured reliably. Expenditu is accounted for on an accalS basis and has been ¢la5sified under headings tbat aggregate all cost related io the tegOry. Where costs cannot be directly attributed to particular headitigs they have been allocated to activities on a basis consistent with the use of resources. T4nglbl¢ fixed assets Depreciatton is provrded at the following attnual rates in order to WTite off ¢a¢h &sset over its estimated usehl life. Freehold property Plant and machinery Fixtures and fittings 20/0 Oll Colt 250ID on reducing balance 25/D on reducing balance Stocks Stocks are valued at the lower of cost and net realisable value, after nuking due allowance for obsolete and slow moving iiems. Taxation The charity is ¢x¢mpt from corporation tsx on its cl)aritable activities. Fund ao£ouDtillg U]mtricted funds can be uscd in &ccordance with the charitable objectives at the discretion of the trsteeS. Restricled funds can only be used for particular restricted pwposes within the obje¢ts of the charity. Restrictions arise when spccified by the donor or when fimds are rnised for panicular re5tri¢ted pllrp)se Further explanation of the natlrt And purpose of each fill)d is included in the TM)tes to the financial Btatements. Pension deficit YMCA Bamsley partieipated in a multi-employer defjned benefit pension plan for employees of YMCAS in Englan(L Scotland and Wales, which was closed io new members and ac¢ruals on 30 April 2007. The plan's actuary has advised that it is not possible to separnrety identify the assets and liAbilities relating to YMCA Barnsley, thercfore the scheme is accounted for as a defined contribution scheme. As described in note I I, YMCA BngleY has a contractual obligation lo make pension deficit pa)Trnents of £4.140 pa over the period to April 2027, accordingly this is shown as a liability in these accounts. In addition, YMCA BanleY is required to contribute £936 pa to the operating expenses of the Pension Plan and the5¢ ¢osts are charged to the Ststement of Financial Auivities as made. Pagc 8 continlled...
B3rn51e ' Men's ChristiaD Associatio lrtcor orated Notes to the Financi*l Statement$- for the Year Ended 31 Deeember 2020 INVESTMENT ll¥COME 31.12.20 31.12.19 R¢nts r¢¢¢iv¢d 47 23.601 I¥ET tNCOMEI{EXPEfqDITURE) Net incOtI{eXpellditUre) is stated after chargingl(creditiDg): 31.12.20 31.12.19 Deprlatioll- oNTr¢d &ssets 7,788 TRUSTEES, REMUNERATION ATr4D BENEFITS 1here were no trust¢es' r¢vn¢rdtioll or other benefits for the year cnd¢d 31 D¢rnber 2020 for the year eJKkd 31 December 2019. Tru$ltts' expensey There were no trustees, expetK5es paid for the year ended 31 December2020 nor for the year ended 31 December 2019. STAFF COSTS The av¢rdg¢ monthly number gf employees during the year was 9$ follows: 31.12.20 19 31.12.19 22 Average nutnb¢r of ¢mployees No employees received ernoluments in excess of £60.000. COMPAIL4TIVES FOR THE STATEMELYT OF FINANCIAL ACTIVITIES Unrestricted nds Restrlcted Total nds INCOME AL¥D ENWMENTs FROM Donations attd Cl)aritable Activities 65,036 150,633 215.669 Investment Ancojne 23,601 23,601 Total 88,637 150,633 239,270 F.XPENDITURE ON Charitoble Activities 151,779 150,665 302.444 151,779 150,665 302,444 NET INCOMEI(EXPENDITURE) (63,142) (32) (63,174) Pag¢ 9 continued...
Barn51e ' Youn Men's Christian A550ciatio lllcor orated Notes to the FiDartci81 Slattments- contlnued for the Year Ended 31 Decemher 2020 COMPARATIVES FOR THE STATEMENf OF FINANCIAL ACTIVITIFS- rgnÉiDued Unrestricted Restricted funds Totsl nds RECONCILIATION OF FUNDS Total funds brOght forward 57,(KJ3 (221} 56,7 TOTAL FUI¥DS CARRIED FORWARD 253 (6,392) TANGIBLE FIXED ASSETS Fixtures Freehold property Plant and machinery Computer equipment fittings Totsls COST At l January 2020 Additions Dist>Sl5 ,101123 56.777 12,485 8AIO 1,252 1,179.795 1.891 11,704) 11,704 At 31 December 2020 1102 123 45,712 12A85 9,662 1,169,Y82 DEPRECIATION At l January 2020 Chatge for year Eliminated on disFosal 3,085 3,085 4&122 2259 567 774 05.278 6,863 11,704 745 At 31 D¢¢ember 2020 6,170 NET BOOK VALUE At 31 December 2020 9.035 2,236 21 45 At 31 December 2019 1099,038 10,655 2,981 1,114,517 STOCKS 31.1220 31.12.19 Stocks 392 50 Page 10 continued...
Barnsle You AssoeA*tion Men's Christiatt Ineor rated otes to the Financi rEn I Statemettts- tontlnued DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.20 31.12.19 Trade debtors JnteT.fimd balances Prepat5 IA739 68,003 15,499 252 15,751 io. CREDITORS: AMOUNIS FALLING DUE THIN ONE YEAR 31.12.20 31.12.19 Int¢r-fund balallres Social security and other taxe5 Other creditors YMCA Pension Deficit Accrned expenses 6SIJ03 2,795 2,911 ¢1140 253 2,507 4,737 4,096 3,074 10&034 14,667 CREDrroRS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 31.1220 31.12.19 YMCA Pension Deficit 17.183 21,312 12. MOVEMENf IN FUNDS Net movement in funds At 31.12.20 At 1.1.20 Unrestrir¢¢d funds General fund (6,139) 47J12 41?73 Restricted fund$ Ctsrnmuniry Youth Wolk Designated grants (253) 100 81 (153) 81 181 TOTAL FUNDS 47 Page 11 continued...
BarDsle You ASS%tIon Men's Christian r8tsd ¢or Nott% to the Financial Statements- ¢ontlnued for the Year Endcd 31 Deeember 2020 12. MOVEMENT IN FUNDS- eonliDued Net movement in funds. included inthe above are follows." Incoming resource5 Resources expended Movement in fidS Unrestrieted fuDds General fund 103,721 {Sfj21J9) 47.512 Restrieted fuThds Community Youth Work Desi8t)ated grants 140,713 {140,613) 100 81 219.076 TOTAL FUNDS 322,797 273 104 47,693 Comparatives for movement In fvDd8 Net movement in funds At 31.12.19 At 1.1.19 Unrestricted funds General fund 57,003 (63,142} (6,139) Restrictsd fuDd5 Community Youth Work Designated grants (221) 48 {80) (173) 80) 32 (253 TOTAL FUNDS 56,782 {63,174} 6,392) CoTnparativ¢ nct movement in fimds, included in the above are as follows.. Incoming resources R¢soue5 ¢xp¢ndcd Movement in fijnds Unre5trieted funds General fijnd 88,637 (151.779) (63.142) Restricted funds Community Youth Work Designated 147,W2 (147,744) 2,921) 48 80) 150,633 150 665) 32 239.270 302,444) 63,174) Page 12 continucd...
Barnsle . Youn Assoti&tion Men's Christia Incor raled Notes to the Flnaneial Ststements- continued for the Year Ended 31 Deetmbcr 2020 12. MOVEMEi¥rt IN FUNDS- ¢oMtiMued A CUTrent year 12 months and prior yeu 12 months combined position 15 &5 follows: Net mov¢rn¢nt in fid5 At 31.12.20 At 1.1.19 Ullrestrieted funds General fund 57,003 {15,630) 41,373 Restricted funds Community Youth Work D¢si¥ntited (221) 148 (73) 221 149 TOTAL FUI¥DS 56.782 15.481) 41.301 A cunent year 12 tnonths and prior year 12 rnOTJths combined llet Jnovement in itkcluded in th¢ #bov¢ ar¢ as follows.. In¢oming Rcsources expended Movement in funds Unrestricted funds General fund 192,358 (207,988) {IS,630) Restrtcted fund$ Community Youth Work Designated gr8nts 288.505 81,204 {288,357) 81203) 148 369.709 369J60) 149 TOTAL FUNDS 562,067 (577 548) 15481) 13. RELATED PARTY DISCLOSURES There were Do related paty transactions for the year ended 31 Deccmb¢T 2020. Page 13 onlinued...
Barn5k You AssociaÉion Mell'5 Christia cor Tated Noles to tbe Financial Sl4ternents- continued for the Year Ended 31 December 2020 14. PENSIONS Barnsley YMCA parricipated in a contrtbutt>ry nsIOn plan providing defined benefits based on final pensionable pay for employees of YMCAS tn England, Scoiland alld Wales. The 8sseis of the YMCA Pension Plan are held separately from those of Barnsley YMCA and at the year end thesc were IVested in the Mercer Dynamic DE-risking Solution. 4/ts matching portfolio and 600/0 in th¢ growth portfolio and Schn)der {property units only). 'I'he most recet]t completed valuation was as at l May 2014. Th¢ wumptiony used which have the m051 significant cffect on the results of the valuation are those relating to the aSSUTn¢d rntes of retum on assets held before and after retirement of 5.35Q/o and 3.85Q/• respectively, the increase in pension$ in payment of 3.3°h, and the average ITfe expeetAncy from nornial retirement age (of 65) for a current rnale nSIoner of 22.6 years. female 24_6 y¢ar& and 24.8 years for a male pensioner, female 26.9 ye8Th, retiring in 20 years IiTn¢. The resuli of the valuation showed th&1 tbe actuarial value of the assets was £90.8m. This repTe5ent¢d 700h of the benefits that had accrucd to members. The plan's a¢tuJry has Advised that it is not possible to separately identify the assets and liabilitleg relating to Barnsley YMCA and ac¢(>rdingly the pension deficit is not shown on the balance sheet. The Pension Plan was closed to new members 8nd tt]re service accnml with effect from 30 April 2007. With the removal of the salary ITnkag¢ for ben¢ftts all employed deferred tnembers bae defeed m¢rnb¢r5 a5 from l May2011. The valuation PTepared as at l May 2014 showed th&t the YMCA Pension Plan had a deficit of £38.7 milliotL Barnsley YMCA has been advised that it will need to m&ke monthly contributions of £335.00 from l May 2020. This amount is based on the CUTrent actU8rial aggimiptions (as oudined above) and DY vary in the fitture a result of actual perforniance of the Pension Plall. The ¢urrem r¢¢ov¢ry period is 12 years conllnencing l May 2015. Repayable Witbin i"o'rAL TOTAL l Year E Year 2020 2019 As at 31 Decernber2020 As at 31 Decernber 2019 4,140 4,096 17,181 21Jll 21.321 25,407 JD additiin4 Barn51ry YMCA may have over time liabilities in the ¢v¢nt of the llon-paymeTrt by othcr participatittg YMCAS of their share of the YMCA Pension Plan'5 deficit. It is not possible cutrently io quantify the potential amount that Barn51ey YMCA may be called upon to pay in the fittwe. Page 14
Barrffjje You Men's Chrlstlan Assaciation Incor or ted ment of F. nclzl Attivl I ne Restrlrtd Funds 31.12. Totsl INCOME .12.19 und OrJn•tipns and CharltableArtl¥ltloS Donatlon5 Grants Subscriptlons Community Youth Work Income Room Hlre and IptUn8S Net carteen income OtherAciivities 411 541 701 197.057 495 78.363 7#,363 140.712 Is716 7.467 62 I.07$ 275.377 Rents received 47 Totsl In¢omrng resources EXPENDITURE Wages Rates antlwater In5urnn Llghtand heat Telephone and PD5tage PriTrtin8,5tionery and adverts Sundries Bad debts writtej) ofF Travel & Ha5Pltallty ITSupportand ¢on5umables 24349 4744 5.470 18L918 206.297 4,744 5.470 6,027 1500 L?66 208,258 4586 5,198 1277 U23 L433 4092 IJ £907 1.1 157 064 L907 1,114 157 I,oio 3179 i.sl 23,368 3.198 A70 Conference &Trainin8 Repalrs & Renewa15 Cleanlng gramme& Resources Accountancv Profetsionalfee5 Dep'n of Freehold property DÈp'n of Plantand machlnery tsep'n of FIxtU and fttting5 Dep'n of Ctynputer equlpment Bank Interest Bbnk Charge5 iioo 9,621 2,2LK) 9*21 1,968 3M5 2.259 745 774 745 774 994 (C5 587 Total resOUe5 expenthd ome iture Thls p4e does not form rtaf theststutoryfinènclal statements