| Page | ||
|---|---|---|
| Report ofthe Trustees | 1 to | 21 |
| Report ofthe Independent Auditors |
22 to | 25 |
| Statement of Financial Activities |
26 | |
| Balance Sheet | 27 | |
| Cash Flow Statement | 28 | |
| Notes to the Cash Flow Statement | 29 | |
| Notes to the Financial Statements | 30 to | 43 |
| YBProperty Address | Freehold | Leasehold | Main provider ofcommunity | Main provider ofcommunity | youth | |
|---|---|---|---|---|---|---|
| services | ||||||
| Land offSilbury Road, Ashton Vale | Ashton Vale CYP Charity | number | ||||
| 8532QE | 1057399 | |||||
| Land offLongcross, | Lawrence | Avon Youth Club Charity | number | |||
| Weston 8511OLP | 1164391 | |||||
| Land offClement Street, Easton 852 | Broad Plain &Riverside | YP Charity | ||||
| 9ES | number 1163399 | |||||
| Land offStockwood | Lane, Stockwood | 8514Youth Centre Charity number | ||||
| 851485i | 301681v | |||||
| Land off Gatehouse | Avenue, | Hartcliffe CYP Charity number |
||||
| Hartcliffe BS139AN | 1041502 | |||||
| Land off Wellington | Hill, Horfield, 857 | Manor Farm BCCharity | number | |||
| BST | 1176423 | |||||
| Land off Filton Avenue, Filton 857 |
Pyramid Youth Club Charity number |
|||||
| OLW | 275508 | |||||
| Land off Bluebell Close, Sea Mills 859 | Sea Mills Boys &Girls Club Charity | |||||
| sHX | number 1073834 | |||||
| Land offCheddar Grove, Bedminster |
The Grove at Bedminster | Down | ||||
| Down 85137EN | Charity number 1026303 | |||||
| Land off Hotwell Road, Hotwells 858 |
Pooles Wharf Activity Centre | Charity | ||||
| 4RU | number 301681' | |||||
| ' directly operated | by Young Bristol |
| for the Year Ended 31March | 2023 | |||||
|---|---|---|---|---|---|---|
| 31.3.23 | 31.3.22 | |||||
| Unrestricted | Restricted | Total | Total | |||
| funds | funds | funds | funds | |||
| Notes | E | E | E | E | ||
| INCOME AND ENDOWMENTS | FROM | |||||
| Donations and legacies |
161,678 | 161,678 | 182,712 | |||
| Charitable activities |
||||||
| Charitable Activities |
10,000 | 266,761 | 276,761 | 386,787 | ||
| Other trading activities | 3 | 196,656 | 196,656 | 178,502 | ||
| investment income |
4 | 4,305 | 4,305 | 742 | ||
| Other income | 6 | 7,268 | ||||
| To~at | 372,639 | 266,761 | 639,400 | 756,011 | ||
| EXPENDITURE ON | ||||||
| Raising funds | 3,095 | 3,095 | ||||
| Charitable activities |
||||||
| Charitable Activities |
500,457 | 266,761 | 767,218 | 758,016 | ||
| Other | 7,200 | 7,200 | 5,670 | |||
| Total | 510,752 | 266,761 | 777,513 | 764,462 | ||
| Net gains/(losses) on investments |
(4,183) | (4,183) | (2,084) | |||
| NET INCOME/(EXPENDITURE) | (142,296) | (142,296) | (10,535) | |||
| Transfers between funds | 19 | 60,000 | (60,000) | |||
| Net movement in funds |
(82,296) | (60,000) | (142,296) | (10,535) | ||
| RECONCIUATION OF FUNDS |
||||||
| Total funds brought forward | 937,406 | 77,094 | 1,014,500 | 1,025,035 | ||
| TOTAL FUNDS CARRIED FORWARD | 855,110 | 17,094 | 872,204 | 1,014,500 |
| 31.3.23 | 31.3.22 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| Notes | E | E | E | E | |
| FIXEDASSETS | |||||
| Tangible assets | 15 | 348,150 | 348,150 | 241,693 | |
| Investments | 16 | 25,450 | 25,450 | 29,632 | |
| 373,600 | 373,600 | 271,325 | |||
| CURRENT ASSETS | |||||
| Debtors | 17 | 39,790 | 39,790 | 33,926 | |
| Cash at bank and in hand | 503,809 | 17,094 | 520,903 | 730,321 | |
| 543,599 | 17,094 | 560,693 | 764,247 | ||
| CREDITORS | |||||
| Amounts falling due within one year |
18 | (62,089) | (62,089) | (21,072) | |
| NET CURRENT ASSETS | 481,510 | 17,094 | 498,604 | 743,175 | |
| TOTAL ASSETS LESSCURRENT UABII.ITIES | 855,110 | 17,094 | 872,204 | 1,014,500 | |
| NET ASSETS | 855,110 | 17,094 | 872,204 | 1,014,500 | |
| FUNDS | |||||
| Unrestricted funds |
855,110 | 937,406 | |||
| Restricted funds | 17,094 | 77,094 | |||
| TOTALFUNDS | 872,204 | 1,014,500 |
| Cash Flow Statement | Cash Flow Statement | ||||
|---|---|---|---|---|---|
| for he Year Ended 1March 2023 |
|||||
| 31.3.23 | 31.3.22 | ||||
| Notes | E | E | |||
| Cash flows from operating | activities | ||||
| Cash generated from operations |
1 | (74,417) | (31,736) | ||
| Net cash used in operating | activities | (74,417) | (31,736) | ||
| Cash flows from investing | actiw'ties | ||||
| Purchase oftangible fixed |
assets | (139,306) | (55,000) | ||
| Interest received | 3,994 | 107 | |||
| Dividends received |
311 | ||||
| Net cash used in investing | activities | (135,001) | (54,893) | ||
| Change in cash and cash equivalents | in | ||||
| the reporting period |
(209,418) | (86,629) | |||
| Cash and cash equivalents | atthe | ||||
| beginning ofthe reporting | period | 730,321 | 816,950 | ||
| Cash and cash equivalents | atthe end | ||||
| ofthe reporting period |
520,903 | 730,321 |
| RECONCILIATION | OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACIIVmES | OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACIIVmES | OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACIIVmES | OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACIIVmES | |||
|---|---|---|---|---|---|---|---|
| 31.3.23 | 312L22 | ||||||
| E | 6 | ||||||
| Net expenditure | forthe reporting | period (asper the Statement of | |||||
| Financial Activities) | (142,296) | (10,535) | |||||
| Adjustments for: |
|||||||
| Depreciation charges |
32,848 | 24,784 | |||||
| Losses on investments | 4,183 | 2,084 | |||||
| Interest received | (3,994) | (107) | |||||
| Dividends received |
(311) | ||||||
| Increase in debtors |
(5,864) | (24,303 ) | |||||
| Increase/(decrease) | in creditors | 41,017 | (23,659 ) | ||||
| Net cash used in | operations | (74,417) | (31,736) | ||||
| 2. | ANALYSIS OFCHANGES IN NET FUNDS | ||||||
| At 1.4.22 | Cash flow | At | 31.3.23 | ||||
| E | E | E | |||||
| Net cash | |||||||
| Cash at bank and | in hand | 730,321 | (209,418) | 520,903 | |||
| 730,321 | (209,418) | 520,903 | |||||
| Total | 730,321 | (209,418) | 520,903 |
| DONATIONS | AND LEGACIES | ||
|---|---|---|---|
| 31.3.23 | 31.3.22 | ||
| E | E | ||
| Donations | 161,678 | 182,712 | |
| OTHER TRADING ACTIVITIES | |||
| 31.3.23 | 31.3.22 | ||
| f | E | ||
| DBSchecks | 13,753 | 13,393 | |
| Fundraising | events | 23,683 | 25,144 |
| Activities & | Travel | 51,062 | 106,751 |
| Salary recharges | 18,025 | ||
| Other income | 90,133 | 33,214 | |
| 196,656 | 178,502 |
| for t | he Year Eodelt81 Marcjt2923 | he Year Eodelt81 Marcjt2923 | ||||
|---|---|---|---|---|---|---|
| 4. | INVESTMENT INCOME | |||||
| 31.3.23 | 31.3.22 | |||||
| f | f | |||||
| Dividends | 311 | 635 | ||||
| Deposit account interest | 3,994 | 107 | ||||
| 4,305 | 742 | |||||
| 5, | INCOME FROM CHARITABLE | ACTIVITIES | ||||
| 31.3.23 | 31.3.22 | |||||
| Activity | f | f | ||||
| Grants | Charitable | Activities | 276,761 | 386,787 | ||
| 2023 | 2022 | |||||
| f | f | |||||
| Programme | 48,049 | 59,888 | ||||
| Club Network | 140,733 | 231,730 | ||||
| Third party grants | 34,237 | 37,945 | ||||
| Headquarter | grants | 53,742 | 57,224 | |||
| 276,761 | 386,787 | |||||
| 6. | OTHER INCOME | |||||
| 31.3.23 | 31.3.22 | |||||
| f | f | |||||
| Government | grants | 7,268 |
| 7. | RAISING FUNDS | RAISING FUNDS | ||||
|---|---|---|---|---|---|---|
| Raising donations | and legacies | |||||
| 31.3.23 | 31.3.22 | |||||
| E | E | |||||
| Fundraising | expenditure | 3,095 | 776 | |||
| L | CHARITABLE ACTIVITIES COSTS | |||||
| Grant | ||||||
| funding of | ||||||
| activities | ||||||
| Direct | (see note | |||||
| Costs | 9) | Totals | ||||
| E | E | E | ||||
| Charitable | Activities | 732,981 | 34,237 | 767,218 | ||
| 2023 | 2022 | |||||
| E | E | |||||
| Wages | 309,633 | 297,258 | ||||
| Social Security | 22,260 | 21,308 | ||||
| Pensions | 17,834 | 19,547 | ||||
| General Office | 329,112 | 316,882 | ||||
| Programme | Costs | 54,142 | 65,076 | |||
| Third Party | grants | 34,237 | 37,945 | |||
| 767,218 | 758,016 | |||||
| 9. | GRANTS PAYABLE | |||||
| 31.3.23 | 31.3.22 | |||||
| E | E | |||||
| Charitable | Activities | 34,237 | 37,945 |
| 31.3.23 | 31.3.22 | |||
|---|---|---|---|---|
| E | E | |||
| Auditors' | remuneration | 7,200 | 5,670 | |
| Depreciation | -owned assets | 32,849 | 24,784 |
| 31.3.23 | 31.3.22 | ||
|---|---|---|---|
| 6 | E | ||
| Wages | and salaries | 395,115 | 373,363 |
| Social | security costs | 22,260 | 21,308 |
| Other | pension costs | 17,834 | 19,547 |
| 435,209 | 413,379 |
| The average monthly number ofemployees du |
ring the year was as follows: | |
|---|---|---|
| 31.3.23 | 31.3.22 | |
| Management | 3 | 2 |
| Project staff | 14 | 11 |
| Club based staff | 17 | 15 |
| Administration | 2 | 2 |
| 36 | 30 |
| Unrestricted | Restricted | Total | |||
|---|---|---|---|---|---|
| funds | funds | funds | |||
| E | f | E | |||
| INCOME AND ENDOWMENTS | FROM | ||||
| Donations | and legacies | 182,712 | 182,712 | ||
| Charitable | activities | ||||
| Charitable | Activities | 118,781 | 268,006 | 386,787 | |
| Other trading activities | 178,502 | 178,502 | |||
| Investment | income | 742 | 742 | ||
| Other income | 7,268 | 7,268 | |||
| Total | 488,005 | 268,006 | 756,011 | ||
| EXPENDITURE ON | |||||
| Raising funds | 776 | 776 | |||
| Charitable | activities | ||||
| Charitable | Activities | 490,010 | 268,006 | 758,016 | |
| Other | 5,670 | 5,670 |
| 14. | COMPARATIVES | FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | |
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||||
| funds | funds | funds | ||||
| E | f | E | ||||
| Total | 496,456 | 268,006 | 764,462 | |||
| Net gains/(losses) | on investments | (2,084) | (2,084) | |||
| NET INCOME/(EXPENDITURE) | (10,535 ) | (10,535) | ||||
| RECONCIUATION | OF FUNDS | |||||
| Total funds brought | forward | 947,941 | 77,094 | 1,025,035 | ||
| TOTAL FUNDS CARRIED FORWARD | 937,406 | 77,094 | 1,014,500 | |||
| 15. | TANGIBLE FIXEDASSETS | |||||
| Long | ||||||
| Freehold | leasehold | Computer | ||||
| property | improvements | equipment | ||||
| E | E | E | ||||
| COST | ||||||
| At 1April 2022 | 150,000 | 55,000 | 4,270 | |||
| Additions | 76,062 | 61,810 | ||||
| At 31March 2023 | 226,062 | 116,810 | 4,270 | |||
| DEPRECIATION | ||||||
| At 1April 2022 | 1,833 | 2,953 | ||||
| Charge for year | 3,803 | 6,003 | 1,068 | |||
| At 31March 2023 | 3,803 | 7,836 | 4,021 | |||
| NET BOOK VALUE | ||||||
| At 31March 2023 | 222,259 | 108,974 | 249 | |||
| At 31March 2022 | 150,000 | 53,167 | 1,317 |
| othe j-;inancial Sta1em~nts - cgntinued Y~rEnd~ed 31 lggEC~23 |
|||
|---|---|---|---|
| TANGIBLE FIXEDASSETS - continued | |||
| Motor | Activities | ||
| vehicles | equipment | Totals | |
| E | E | E | |
| COST | |||
| At 1April 2022 | 113,297 | 17,238 | 339,805 |
| Additions | 1,434 | 139,306 | |
| At31March 2023 | 113,297 | 18,672 | 479,111 |
| DEPRECIATION | |||
| At 1April 2022 | 77,345 | 15,981 | 98,112 |
| Charge for year | 20,628 | 1,347 | 32,849 |
| At 31March 2023 | 97,973 | 17,328 | 130,961 |
| NET BOOK VALUE | |||
| At 31March 2023 | 15,324 | 1,344 | 348,150 |
| At 31March 2022 | 35,952 | 1,257 | 241,693 |
| Listed | |||
|---|---|---|---|
| investments | |||
| E | |||
| MARKET VALUE | |||
| At 1April 2022 | 29,632 | ||
| Revaluations | (4,182) | ||
| At 31March 2023 | 25,450 | ||
| NET BOOK VALUE | |||
| At 31March 2023 | 25,450 | ||
| At 31March 2022 | 29,632 | ||
| There were no investment | assets outside the UK. | ||
| Cost or valuation at 31March 2023 is represented |
by: |
| Listed | |||||
|---|---|---|---|---|---|
| investments | |||||
| E | |||||
| Valuation | in 2023 | 25,450 | |||
| 17. | DEBTORS:AMOUNTS FAlLING DUE WITHIN ONE YEAR | ||||
| 31.3.23 | 31.3.22 | ||||
| E | E | ||||
| Trade debtors | 35,326 | 24,315 | |||
| Prepayments | and accrued income | 4,464 | 9,611 | ||
| 39,790 | 33,926 |
| CREDITORS: AMOUNT | S FALLING DUE WITHIN ONE Y |
EAR | |
|---|---|---|---|
| 31.3.23 | 31.3.22 | ||
| E | E | ||
| Trade creditors | 9,356 | 3,1.39 | |
| Social security and other taxes | 8,582 | 7,038 | |
| Other creditors | 1,359 | 808 | |
| Accruals and deferred | income | 30,825 | 3,000 |
| Accrued expenses | 11,967 | 7,087 | |
| 62,089 | 21,072 |
| 2023 | 2022 | ||||||
|---|---|---|---|---|---|---|---|
| E | E | ||||||
| Activities | 30,825 | 5,487 | |||||
| 30,825 | 5,487 | ||||||
| 19. | MOVEMENT | IN FUNDS | |||||
| Net | Transfers | ||||||
| movement | between | At | |||||
| At 1.4.22 | in funds | funds | 31.3.23 | ||||
| E | E | E | E | ||||
| Unrestricted | funds | ||||||
| General fund | 937,406 | (142,296) | 5,640 | 800,750 | |||
| Designated | Fund | 54,360 | 54,360 | ||||
| 937,406 | (142,296) | 60,000 | 855,110 | ||||
| Restricted funds | |||||||
| Riverside Park | |||||||
| 17,094 | 17,094 | ||||||
| Club Support | Network | 60,000 | (60,000) | ||||
| 77,094 | (60,000) | 17,094 | |||||
| TOTAL FUNDS | 1,014,500 | (142,296) | 872,204 |
| Incoming | Resources | Gains and | Movement | ||
|---|---|---|---|---|---|
| resources | expended | losses | in funds | ||
| E | E | E | E | ||
| Unrestricted | funds | ||||
| General fund | 372,639 | (510,752) | (4,183) | (142,296) | |
| Restricted funds | |||||
| Restricted —programmes |
|||||
| 48,049 | (48,049) | ||||
| Club Support | Network | 174,970 | (174,970) | ||
| Headquarters | 43,742 | (43,742) | |||
| 266,761 | (266,761) | ||||
| TOTAL FUNDS | 639,400 | (777,513) | (4,183) | (142,296) |
| Net | ||||
|---|---|---|---|---|
| movement | At | |||
| At 1.4.21 | in funds | 31.3.22 | ||
| E | E | E | ||
| Unrestricted | funds | |||
| General fund | 947,941 | (10,535) | 937,406 | |
| Restricted funds | ||||
| Riverside Park | ||||
| 17,094 | 17,094 | |||
| Club Support | Network | 60,000 | 60,000 | |
| 77,094 | 77,094 | |||
| TOTALFUNDS | 1,025,035 | (10,535) | 1,014,500 |
| Incoming | Resources | Gains and | Movement | |||
|---|---|---|---|---|---|---|
| resources E |
expended f |
losses E |
in funds E |
|||
| Unrestricted | funds | |||||
| General fund | 488,005 | (496,456) | (2,084) | (10,535) | ||
| Restricted funds | ||||||
| Restricted - programmes | ||||||
| 36,276 | (36,276) | |||||
| Club Support | Network | 231,730 | (231,730) | |||
| 268,006 | (268,006) | |||||
| TOTALFUNDS | 756,011 | (764,462) | (2,084) | (10,535) | ||
| Free Reserves | ||||||
| At | At | |||||
| 31.3,22 | 31.3.23 | |||||
| E | E | |||||
| Unrestricted | funds | 937,406 | 855,110 | |||
| Less; Tangible | Fixed Assets (NBV) | (241,693) | (348,150) | |||
| Less: Designated | Funds | (54,360) | ||||
| FREE RESERVES | 695,713 | 452,600 |