2023-03-31-accounts - Doncaster Young Men's Christian Association

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				Page
Reference and Administrative		Details
Report ofthe Trustees			2	to	8
Report ofthe Independent Auditors			9	to	10
Statement ofF'inancial	Activities
Statement ofFinancial	Position			12
Statement of Cash Flows				13
Notes to the Statement	of Cash	Flows		14
Notes to the Financial	Statements		15	to	32
Detailed Statement of	Fhsanclal	Activities	33	to	35

CHAIR	Mrs EMcKessy
CHIEF EXECUTIVE	Miss LRoffey
DEPUTY CHIEF EXECUTIVE	Mrs 0Burton
BOARD OF GOVERNORS	Mr G Archer
	Ms L Costa
	Ms A Fleetwood	(to 15September				2022)
	Mrs EMcKessy
	Mr G Moss
	Mr M Power
	Mr G Hooper (from 15September					2022)
PRINCIPAL ADDRESS	Wood Street
	Doncaster
	South Yorkshire
	DN1 3LH
REGISTERED CHARITY	250973
NUMBER
AUDITORS	Xeinadin Audit Limited
	Sidings House
	Sidings Court
	Lakeside
	Doncaster
	South Yorkshire
	DN4 5NU
SOLICITORS	Dawson and Burgess
	2-3 South Parade
	Hall Cross HiB
	Doncaster
	DN1 2DZ
BANISTERS	Unity Trust Bank		Pic
	Nine Brindleyplace
	Birmingham
	B1 2HB
	Nationwide Building Society
	PO Box 3
	5-11 St George's	Street
	Douglas
	Isle ofMan
	British Isles
	IM86 1BR
LEGAL STATUS	Doncaster Young		Men's	Christian		Association		is a
	registered social	landlord		(Number		H3639) and		a
	registered Charity		(Nuntber 250973).
SOCIAL LANDLORD	This consists of	one dwelling			containing		thirty
	units.

							2023	2022
			Unrestricted	Restricted		Designated	Total	Total
			fund	funds		fu ltd s	funds	fu lsd s
		Notes
INCOME AND
ENDOWMENTS FROM
Donations and legacies			709	9)567			10,276	159,513
Charitable activities		5
Housing Income			5211902				521&902	523,831
Non-Housing Income			15,728				15,728	I5,552
Other trading activities		3	6,451				6,451	3,374
Investment income Other income			4,914 ~17449			8&628	13,542 17449	7,499 13,435
Total			567 153	9	567	~620	585 34II	723,204
EXPENDITURE ON
Charitable activities
Housing Income Non-Housing Income			534,515 ~125486	~54	75		534)515 17976)	541,857 63,782
Total			~660001	~54	75		714276	603 639
Net gains/(tosses) on investments			~47 317)			~3207)	~50 6D4)	~3),558)
NET
INCOME/(EXPENDITURE) Transfers between funds		18	(140,165) ~20 671	(44)708)		5)341 ~20 671)	(179,532)	86,007
Net movement in funds			(119&494)	(44,708)		(15)330)	(179&532)	86,007
RECONCILIATION	OF
FUNDS
Total funds brought fonvard			515,329	84,484		1,134,337	1,734,150	1,648,143
TOTAL FUNDS CARRIED
FORWARD			395835	39776		1))90D7	)5546)8	I.734.75~

							2023	2022
			Unrestricted	Restricted	Designated		Total	Total
			fund	funds		funds	funds	funds
		Notes	5	5			g
FIXEDASSETS
Tangible assets		I I	358,399		606,828		9651227	987,230
Heritage assets Investments		12 13	15,220 ~52965		~355341		15,220 ~408 306	25,300 325,480
			426)584		962,169		1&388)753	1,338,010
CURRENT ASSETS
Debtors		14	21)988				211988	25,588
Cash at bank and in hand			~103464	39776	~156838		~300078	519,653
			125,452	39,776	156&838		322&066	545,241
CREDITORS
Amounts falling due within		one
year		15	(90,352)				(90,352)	(46,347)
NET CURRENT ASSETS			35&00	39776	106838		231774	498,894
TOTAL ASSETSLESS
CURRENT LIABILITIES			461,684	39,776	1,119)007		1,620)467	1,836,904
CREDITORS
Amounts falling due after more
than one year		I6	(65,849)				(65,849)	(102,754)
NET ASSETS			395035	39776	~7759 0I&7		1554618	7,734,1&ll
FUNDS
Unrestricted funds							395)835	515,329
Restricted funds							39,776	84,484
Designated funds							7 119007	7 134.337
TOTAL FUNDS							~1554618	l,734,150
The finlutcial statements	were approved		by the Bom'd ofTrustees and		authorised	for issue	I5 -o'i 'L4& on ......................................„.,~.
and were signed on its behalf by:

				2023	2022
			Notes
Cash flows from operating	activities
Cash generated from operations Interest paid			1	(91,583) ~(35 926	97,868 ~7,540
Net cash (used in)/provided	by operating		activities	~127509)	90,328
Cash flows from investing	activities
Purchase oftangible fixed assets					(8,468)
Purchase ofinvestments				(120)000)
Dividends from investments				(6,806)
Movements on investments				38)940
Revaluation ofdefined benefit plan				(7,662)
Revaluation offixed assets				(10,080)	16,000
Interest received				~13542	7,499
Net cash (used hi)/provided	by invesiing		activities	~92 066)	15,031
Cash flows from financing Loan movements in year	activities				~198)
Net cash provided by/(used	in) financing		activities		~198)
Change in cash and cash	equivalents	in
the reporting period				(219)575)	105,161
Cash and cash equivalents	at the
beginning of the reporting	period			~519 653	414,492
Cash and cash equivalents	at the end		of
the reporting period				~300 078	519,653

OPERATING ACT	IVI	TIES
						2023	2022
						5
Net (expenditure)/income		for the reporting		period (as per thc
Statement ofFinancial		Activities)				(1791532)	86,007
Adjustments for;
Depreciation charges						22,003	21,453
(Gain)/ losses on investments						32)862	(2,439)
Interest received						(13)542)	(7,499)
Interest paid						35,926	7,540
Decrease/(increase) (Decrease)/ increase	in debtors in creditors					3,600 ~7100	(48) ~7,146)
Net cash (used in)/provided			by operations			~91 583)	97,868
ANALYSIS OF CHANGES			IN NET FUNDS
					At I/4/22	Cash flow	At 31/3/23
							5
Net cash
Cash at bank and in	hand				~519653	~219575)	~300078
					~519653	(~219575)	~300078
Debt
Debts falling due within		I yern			(208)	(48,796)	(491004)
Debts falling due after I		year			~(28 464)	~28 464
					28 672	~20332)	~49004)
Total					~490 981	(~239907)	~251 074

DONATIONS AND LEGACIES
	2023	2022
	g
Donations	709	4,712
Grants	~9567	154,801
	~10 276	159,513

	K9,567 (2022:5103,7	63)ofGrants received were attributable	to restricted funds.
			2023	2022
	Other income		17,449	13,435
			17,449	~13 435
3,	OTHER TRADING	ACTIVITIES
			2023	2022
			g	f.
	Shop income		~6451	3,374
4.	INVESTMENT INCOME
			2023	2022
	Investment dividends	&rebates	6,905	4,475
	Deposit account interest		~6637	3,024
			~13 542	7,499

									2023	2022
					Activity
	Supporting people contract			fee	Housing	Income				71,541
	Rents receivable				Housing	Income			521,555	444,256
	Laundty	receipts etc.			Housing	Income			347	8,034
	Laundry	receipts etc.			Non-Housing		Income		752
	Other rents				Non-Housing		Income		~14976	15,552
									~537 630	~539 383
	Grants received, included			in the	above, are as		follows:
									2023	2022
										f.
	Grants									71,541
6.	CHARITABLE ACTIVITIES				COSTS
									Support
								Direct	costs (see
								Costs	note 7)	Totals
	Housing	Inconte						354,034	180,481	534)515
	Non-Housing		Income					~77 917	~101844	~179761
								~431951	~282 325	~714 276
7.	SUPPORT		COSTS
								Administrative	Governance
								costs	costs	Totals
									5
	Housing Income Non-Housing Income							175)831 ~100209	4,650 ~1635	1801481 ~101844
								~276 040	~6285	~282 325

							2023	2022
							f	f
Housing	Dh	eat Costs:
Salaries							280,838	269,160
Social Security Costs							25,534	17,972
Pension							12,141	10,686
							318,513	297,818
Housing	Adutinistrative			Costs:
Salaries							60,880	66,315
Social Security Costs							3,591	4,428
Pension							2,308	2,633
							66 779	73,376
Non-Housing		Costs:
Salaries							99,759	54,612
Social Security Costs Pension							6,198 2,396	3,647 ~2168
							108,353	60,427
Staff costs include			the	following	remuneration	in respect of the	49,571	47,650
Association's		Chief	Executive who is also the			highest paid employee

The ave	rage monthly number ofemployees during	the year was as follows:
		2023	2022
Monthly	paid	7	7
Weekly	paid	16	13
		23	20

COMPARATIVES	FOR THE STATEMENT	FOR THE STATEMENT	OF FINANCIAL	ACTIVITIES
			Unrestricted	Restricted	Designated	Total
			fund	funds	funds	funds
				8
INCOME AND ENDOWMENTS FROM
Donations and legacies			55,750	103,763		159,513
Charitable activities
Housing Income			452,290	71,541		523,831
Non-Housing Income			15,552			15,552
Other trading activities			3,374			3,374
Investment income Other income			7,499 13,435			7,499 ~13435
Total			547,900	175,304		723,204
EXPENDITURE ON
Charitable activities
Housing Income			446,037	95,820		541,857
Non-Housing Income			63,782			63,782
Total			509,819	95,820		605,639
Net gains/(losses) on	investments		~31,558)			~31,558)
NET INCOME			6,523	79,484		86,007
RECONCILIATION		OF FUNDS
Total funds brought	fonvard		508,806	5,000	1,134,337	1,648,143
TOTAL FUNDS CARRIED FORWARD			515,329	84,484	1,134,337	1,734,150

TANGIBLE FIXED ASSETS
	Freehold	Plant and
	property	niachinery	Totals
COST
At I April 2022 and 31March 2023	I D71000	953511	1166350
DEPRECIATION
At I April 2022 Charge for year	104,520 ~17420	747600 4 583	179)120 ~22 003
At 31March 2023	12194D	79 183	201 123
NET BOOIv VALUE
At 31March 2023	~949 060	16167	965 227
At 31March 2022	~966 480	20,750	987,230

Iffreehold pr	operiies had not been revalued they	would have been included at the following h	istoric cost:
		Housing
		Properties
		held for
		Letting	Non-
			Housing
			g
Historical cost		645,793	66,548
Accumulated Less HAG Less YMCA	depreciation Grant	(7,060) (600,629) ~6.1997	(9,682)
		31 905	56,866

HERITAGE ASSETS
	Total
MARKET VALUE
At I April 2022	259300
Revaluations	~10080)
At 31March 2023	~15 220
NET BOOK VALUE
At 31March 2023	~15 220
At 31March 2022	25,300

								2023	2022
								g
Other								~408 306	325,480
There	were	no	investment	assets	outside	the	UK.

			2023	2022
Cost/ valuation		b/f	325,480	320,709
Transfers	in		120&000
Dividends			6,806	4,475
Charges			(11,118)	(3,498)
Revaluation			~(32862)	3,794
			~408 306	325,480

14.	DEBTORS:AMOUNTS	FALLING DUK WITHIN ONE YEAR	FALLING DUK WITHIN ONE YEAR
			2023	2022
			8
	Trade debtors		21,988	25,553
	Other debtors			35
			~21 988	25,588
15.	CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
			2023	2022
	Trade creditors		3,741	I8,847
	Taxation and social security		8,756	542
	Other creditors		~77 855	26,958
			~90 352	46,347
16.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
			2023	2022
	Other creditors		~65 849	102,754
17.	LOANS
	An analysis of the maturity		ofloans is given below:
			2023	2022
			g
	Amounts falling due within		one year on demand.
	Other loans		~49 004	208
	Amounts falling between	one and two years:
	Other loans —1-2years			28,464

MOVEMENT IN IrUNDS	MOVEMENT IN IrUNDS
			Net	Transfers
			movement	between	At
		At I/4/22	in funds	funds	31/3/23
Unrestricted funds
General Funds		515&329	(140,164)	20,671	395,836
Restricted funds
Small Projects		5,420	2,480		7,900
Postcode Neighbourhood	Trust	20,000	(20,000)
Steam Readers Youth Support Coaching		2,431 ~56633	(340) ~26 849)		2,091 29 784
		84)484	(44,709)		39,775
Designated funds
Housing Major and Cyclica!Maintenance		68,987		(6,416)	627571
HAG Repayable on Sale	ofHostel	606,828			6067828
Hostel Move-On Fund		12,000		(3,657)	87343
Engagement reserve		50,000		(37500)	46,500
Development reserve		350,000	5)341		355,341
Non-Housing Major and	Cyclical	46,522		(7,098)	39)424
Maintenance
		1 134337	5 341	~20 671	1 229 Ill)7
TOTAL FUNDS		~2734258	11795321	.	1554618

		Inconlhlg	Resources	Gains and	Movement
		resources f	expended	losses	in funds f
Unrestricted funds
General Funds		567&153	(660,000)	(47)317)	(140)164)
Restricted funds
Small Projects		7,900	(51420)		2,480
Postcode Neighbourhood	Trust	417	(20)417)		(20,000)
Steam Readers		1,250	(1)590)		(340)
Youth Support Coaching			~26 849)		~26 849)
		9)567	(54,276)		(44,709)
Designated funds
Development reserve		8&628		(31287)	5)341
TOTAL FUNDS		~585 348	(~714276)	~50 604)	~179532)

				Net
				movement	At
			At I/4/21	in funds	31/3/22
Unrestricted funds
General Funds			508,806	6,523	515,329
Restricted funds
Small projects			5,000	420	5,420
Postcode Neighbourhood		Trust		20,000	20,000
Steam Readers				2,431	2,431
Youth Support Coaching				56,633	56,633
			5,000	79,484	84,484
Designated funds
Housing Major and Cyclical Maintenance			68,987		68,987
HAG Repayable	on Sale	ofHostel	606,828		606828
Hostel Move-On	Fund		12,000		12,000
Engagement reserve			50,000		50,000
Development reserve			350,000		350,000
Non-Housing Major and		Cyclical Maintenance	46,522		46,522
			1,134,337		1,134,337
TOTAL FUNDS			1,648,143	86,007	1,734,150

		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
Unrestricted fumls
General Funds		547,900	(509,819)	(31,558)	6,523
Restricted funds
Supporting People		71,541	(71,541)
Small Projects		7,082	(6,662)		420
Arts Project		13,500	(13,500)
Rotary Grant		750	(750)
Postcode Neighbourhood	Trust	20,000			20,000
Steam Readers Youth Suppots Coaching		2,431 60,000	~3,367)		2,431 56,633
		175,304	95,820		79,484
TOTAL FUNDS		723,204	(605,639)	~31,558)	86,007

			Net	Transfers
			movement	between	At
		At 1/4/21	in funds	funds	31/3/23
Unrestricted funds
General Funds		508,806	(133,641)	20,671	395,836
Restricted funds
Small Projects			7,900		7,900
Postcode Neighbourhood	Trust	5,000	(5,000)
Steam Readers			2,091		2,091
Youth Support Coaching			29,784		29,784
		5,000	34,775		39,775
Designated funds
Housing Major and Cyclical Maintenance		68,987		(6,416)	62,571
HAG Repayable on Sale	of Hostel	606,828			606,828
Hostel Move-On Fund		12,000		(3,657)	8,343
Engagement reserve		50,000		(3,500)	46,500
Development reserve		350,000	5,341		355,341
Non-Housing Major and	Cyclical	46,522		(7,098)	39,424
Maintenance
		1,134,337	3,341	~2tl,671	1,119,11117
TOTAL FUNDS

MOVEMENT	IN FUND	S - continued
A current year	12months	and prior year 12months	combined	net movement	in	funds,	included	in the above are
as follows:
			Incoming	Resources		Gains and		Movement
			resources	expended f			losses	in funds
Unrestricted funds
General Funds			1,115,053	(1,169,819)			(78,875)	(133,641)
Restricted funds
Supporting People			71,541	(71,541)
Small Projects			14,982	(12,082)				2,900
Arts Project			13,500	(13,500)
Rotary Grant			750	(750)
Postcode Neighbourhood		Trust	20,417	(20,417)
Steam Readers			3,681	(1,590)				2,091
Youth Support	Coaching		60,000	~30,216)				29,784
			184,871	(150,096)				34,775
Designated funds
Development	reserve		8,628				(3,287)	5,341
TOTAL FUNDS			1,308,552	(1~319915)		~82, 162)		~93,525)

	Repayable
					After more
		One to
	Within	two	Two to	After five	than one	Total	Total
	one year	yearsf	five years	years	yearf	2023	2022
As at 31	16,103	15,036	39,386	11,428	65,850	81,953
March 2023
As at 31	15,634	14,597	38,239	21,454	74,290		89,924
March 2022

				2023	2022
INCOME AND		ENDOWMENTS
Donations aml	legacies
Donations				709	4,712
Grants				~9567	154,801
				10,276	159,513
Other trading	activities
Shop income				6)451	3,374
Investment income
Investment dividends			&rebates	6,905	4,475
Deposit account		interest		~6637	3,024
				13,542	7,499
Charitable activities
Supporting people contract fee					71,541
Rents receivable				521,555	444,256
Laundry receipts		etc.		1,099	8,034
Other rents				~14 76	15,552
				537&630	539,383
Other income
Other Income				~17 449	13,435
Total incoming		resources		585)348	723,204
EXPENDITURE
Charitable activities
Wages				304)620	269,160
Social security				24,373	17,972
Pensions				9&211	10,686
Rates and water				61203	7,040
Insurance					21,937
Light and heat				16)304	9,504
Postage and stationery				5,462	3,335
Advertising				1)536	8,753
Sundries				4,376	2,879
TPIA				2&094	936
Move on grant				3)657	5,243
Enrichment				543	1,363
Ca)ried fomvard				378,379	358,808

		2023	2022
Charitable activities
Brought forward		378,379	358,808
Engagement		1,859	1,110
Cleaning &laundry		2,869	2,701
Rent refunds		5,179	2,100
Audit fees		172	(570)
Paperhouse Arnold	Clark		784
Welcome expenditure		62	1,129
Arts expenditure		330	963
Grants to individuals		2,674	4,234
Housing maintenance		181681	10,133
Computer maintenance		16,721	11,774
Corona Tech		(60)	2,956
Bad debts		4,394	(14,144)
Training		270
Rotary Tech		421
		431)951	381,978
Support costs
Administrative	costs
Wages		136&858	120,927
Social security		10)950	8,074
Pensions		71633	4,801
Rates and water		1)997	(1,781)
Insurance			9,402
Light and heat		8&402	3,901
Postage and stationery		1&073	742
Advertising		466	1,916
Non-reclaimable	VAT	15,433	10,565
Fundraising			442
Affiliation fees		509	827
Programme expenses		7)327	6,585
Shop expenses		2,454	1,900
Entertainment		325	298
Westfield health		4,156	3,759
Group life scheme		3,463	3,093
Sundry expenses		313	861
Car park rates		1)659	235
Computer maintenance		2&878	3,155
Building maintenance		10)182	8,238
Clenning		11010	1,213
Audit fees		1)023	865
Freehold property		17&420	17,420
Fixtures and fittings		4)583	4,033
Bank charges		12,587	4,731
Bank loan interest		~23 339	2,809
		276,040	219,011

			2023	2022
Administrative costs
Governance costs
Auditors' remuneration			~6285	4,650
Total resources expended			~714276	605,639
Net (expenditure)/lncorne	before	gains and
losses			(128)928)	117,565
Realised recognised gains and losses
Realised gains/loss on investments			(32,862)	1,462
Realised gains/losses on revaluation		offixed assets	(10,080)	(16,000)
Remeasurement loss on defined benefit plan			~7662)	~17,020)
Net (expenditure)/income			~179 532)	86,007