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.
**----- Start of picture text -----**
“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
**----- End of picture text -----**
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$teȥ
for the Year Ended 31 Deeember 2020
The tNstees who are also dtrectors of the charity for the PUTPQS¢S of the COMleY Act 2006, present their report with
the financial statements of the charity for the year ended 31 December 2020. Th¢ trnitees have adopted the provisions
of Accounling and Rcporting by Charities.. Statement of Recommended PractȢe applicable to charities preparing their
account% irt accordance with the Ftnancial Reporting Standard applicable in tb¢ UK and R¢public of Ireland (FKS 102)
(effective l January 2019).
OKIF.CTIVES AND ACTIVITIES
Objectiwes and aims
The objective5 for which the Association is tncorporated are to further the cause of th¢ YMCA in all parts of the world
and in particular in the town of Barnsley.
Th¢ principal activity of the eompany in the year under Teview was that of supw)rting and ¢nhanett]g the holistic
d¢velopment of the children, young people and other members of the local COllllllUDity with whom it h&$ 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
Restrlrt*d
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
PriTrtin8,5t*ionery 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$teȥ
for the Year Ended 31 Deeember 2020
The tNstees who are also dtrectors of the charity for the PUTPQS¢S of the COMleY Act 2006, present their report with
the financial statements of the charity for the year ended 31 December 2020. Th¢ trnitees have adopted the provisions
of Accounling and Rcporting by Charities.. Statement of Recommended PractȢe applicable to charities preparing their
account% irt accordance with the Ftnancial Reporting Standard applicable in tb¢ UK and R¢public of Ireland (FKS 102)
(effective l January 2019).
OKIF.CTIVES AND ACTIVITIES
Objectiwes and aims
The objective5 for which the Association is tncorporated are to further the cause of th¢ YMCA in all parts of the world
and in particular in the town of Barnsley.
Th¢ principal activity of the eompany in the year under Teview was that of supw)rting and ¢nhanett]g the holistic
d¢velopment of the children, young people and other members of the local COllllllUDity with whom it h&$ 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
Restrlrt*d
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
PriTrtin8,5t*ionery 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