REGISTERED CHARITY NUMBEIL. 301918 Report of the Tr•stees and U•*ttdlt¢d FiD*nei￿ St*teNMts for the Year Ended JI M*nk 2024 for Pokesdow* Y•￿th Ce•tre Ward C￿dTr￿ Audit SeThi¢es Lld 4 ced￿ Park Fernth)wn Ind￿s￿la1 Fsthte WirniKbrnc Dorset BH217SF PokesdowD C•Jttmwilty Youth Centre Cotttthts of the Financial Statemeuts for the Year Ended 31 March 2024 Page Report of the Trllsttts IndepeDdeTht Exami￿er'S Report Statement of Flm*•d*l Adivilies 14Dce Sbe¢t Iyotes to tbe Fkn*n¢l*l St*ttments Pokejdowtt c•mM￿￿ttY Ymth C¢Dtre Report of the Trnstets forthe Year Ended 31 Mxrcb 2024 The trustees present their rep)rt Mryth the fLnaThcial s&trments of the ¢harity for thr year ended 31 March 2024. The tnjstres have adopied the provisioThs of Atcowiting and Reporting by Chariti￿ Sta*m¢nÈ of RecoMm￿ed Prdctice applicable to charities preparin8 their aceolmts io a¢¢oth¢e with the Finanrial Ryrting sts[￿ard appliLxble in the UK and Republic of Ireland IFRS 102) {¢ffeaive l January 2019). OBJECTIVES AND ACTIVITILS Objective5 and 4im5 Bournemouth YMCA w&$ the SA)le tnLStee thn)u8lw th¢ year and th¢ Charity thr Poke51k)MTr Community Youth Centre. Aptx>intment of the Tn&ee made by a Charity CoTnmiSsion S¢hanc dated 21 November 2000. Strate￿¢ decisions are made by the Board of TTvs*es of B0urna￿Uth YMC& with the ChaIrn￿ holding the castin8 VOt¢. The objective of the charity &% sd out in the ￿nStitUtIon i5'.- To help edu¢aL¢ b)ys ond gir15 through thcir leL51]r¢ timc aL1ivitiu and so to develop their physic41, MeTr￿ a￿d spiritual capa¢ilies that they tnay grow ttTr full mabjrity &s individuals atMI of •MI their wndition5 of lifr may improv￿. The Tr￿Ste¢s havc had Te8ard to Tharity Coftllnission 8Uiilance on trtthlic b￿£fiL ACHIEVEMEIYT AND PERFORMANCE Ch#rit4ble artivitie5 Pokesdown Comrnunity Youth Centre continuc5 lo orKrate &$ a youth and community cthtre iv the Southbourne area of Bourncmouth. Pokesdowil is one of the oldest yoth clubs in the L¥TrUn￿ *ith thousands of young people havin8 benefjted over IO0+ years. Pokesth)wn Youth providcs a safe place for ¢hildM and yowg poipl¢ ￿ go. ryoviding sX>5itive opp)rtuThities (or them to develop personal ar￿ sociaWJnierpersonal skills. They are swrted by trairKd youth wxKkers. who are able to advise, encowa8e and work with yowi8 r*ople at a ¢riti¢al time ¢heir IiY¢s. ts) m￿1￿15¢ their FK)tential. We unfortwia*ly had io $￿p youth sessions that running from ¢cntre l&st year due to lom. Thumbcrs and fundkng for Sa￿10B, irtji the intention is for these io restart as4) this ¢omit)g year. We have Manag￿ ¢0 link Mith youn8 people from the Pokesdowi area who have attended other groups w¢ have run and there is an incrcasin8 netd for the se&sions to start again. Other chtlth¢n and youth w>rk I￿k place from the fxilities throu8knt the year int1￿lIng the wnntng of a Child Contact Cent￿. the 5outhErf)urne and Pokesdown Famil>. Hub. parties and others just making use ofour facilLti¢s and ive also used a Toom for the YMCA'S Coun￿lIng strvice to t￿0VIde sutp)rt 10 the stsff 14Yyrkin8 in the I￿]lding fortheir clients. ￿lch includes young people. Lettin85 of premi5&s help to make the centre fmancially viable Th)1 in we by the youth t￿rn ￿ for other children and yollih activities. Our offlce hirers 365 Degr¢¢ Learntng continud to be in throughoui the year. Mr G Ni¢holls, who produteslmix¢s music for the gortWI￿)lIOn piriwe I[￿￿5￿. a150 continLKd to hire the upstsirs sO￿d r￿)M and we have just started to work with Aspir¢ Life $m who FYovid¢ holiday clubs I￿1]Y for young ptople. The hall IM)okitsgs continu￿ to grow over the year with more Tegular hircr5. iThcluding ongoing we£kly ￿ by a Churdj. and one-off birthdayJaTLniver5ary partie5 and exrrci% cla5se5 being ￿ld. Income from lettin8s amoumed to £39.057 f¢￿ the year compared to a budget of £39,000. Pa8e I Poke5down Co•thw•lty Centre Rryort oftbt Tnutt for the Year Ende4131 M*r¢h 2024 FINANCIAL REVIEW Financial position In 2023124 the chaTiiy experienced a nct sury>lu5 for the ycsr of £4.622 and an Incre￿ in reserves to £99.447. of which £36.248 8r¢ restriaed. ReseThes are held for th¢ furthe￿re of the d¢v¢lopneni of the aaivitie5 of P0k(￿dOwn Cornmunity Youth Centre and its Premis￿ with tlK r&*icted re5W¥¢$ 4K¢ifi¢ally for benefitin8 yOUn8 twle of the locaj are4. The Battersby Trust have conlinued yOim8 people in the Poke￿￿Tr area funding of £6,IX)O wleased throughout the year. YMCA Bournemou¢h ronlinued LO be ptoactive in incrwing re50UfC&S to th¢ fundraising team throughout the period to ensure th¢ ongoing su5¢8inability of the thariiy. The clwity undertakcs its owi fundrdisill8 a¢iivities atml does tMTri use the setvices of a professional fundraistt or commercial partiCiPdtor. In th)ing 50. Lt wovid# infomi2ti0rt to individuals who expres5 and interest in donxtlDg to ¢he thariiy or leaving a legacy. but it th)e5 not directly canv055 individuals for fwidraising purpose5 bul r¢li¢5 on Charilable TrLLsts for fmancial su YMCA Bourn¢mouth is regiyeffd with the Cljarterd Instituic of Fundraising and has woduced 8 fiJndr8isiTh8 Strategy for the future. During the ycar 2023r2024 the ¢hariiy bas rtteived ￿ complaints in re¥ttt ofthe charitys fundrdising a¢iivities. Totsl expenditure for the year £41,339 COTryared ￿ the budga of £39.640. AJI financial commitmEThts wrre mei and all ompliance works completed. Ther¢ upitai itivesknenL in the centre in this fmancial year. The Trustee5 consider that the financi￿ p￿roM￿￿e r¢flttts the ￿1vIty untsgone in the pffiod and Contin￿ to be satisfied that future knefits will be duived from them. The rerA)rt 15 a fair rtvicw of th¢ Pokesdown Community alwj Youth Ccntr¢'5 bus1T￿ and 1$ in accordan￿ *ith the SORP. FUTURE PLAYS Ongoing prornotion of the community hall. youth arw and nw5ic farilitiu will ¢orrtinue ￿ h¢lp find regular income streams which will cnable thr $US¢ain3bility of the yOLLth ￿￿rk. We aim to restart regular youth week.ly sessions ts) support the young people in the Pok¢5down and Southlx>urne areas. We a150 to d¢v¢lop the a)UJJsellin8 Otrcr from thc Youth C¢nire to support mts￿ young people Is ivell &s other clients and thff. The Trustees are ¢ommLttrd io foeus5ing on the (￿ristIan Lthos of the Charity aThJ develop and expand ihis area as a supp)rt mechanism to the youth Mojk. In conclusion, the Inl￿eeS would like to record our thank5 to everyone involval and committed ￿ the Charity tirele&sly and 5arrificia]ly give olthemselves forthe bencfit of othas. STRUCTURE, GOVERNANCE Af4D MANAGEMENT Governing do¢uw¢nt BQum¢rt￿uth YMCA are the sole orth¢ Charity. Bournemouth YMCA is governed by its Memorandwn 3rtd Articles of Association. Trustee5 are elected Full M¢rnbeT5 of the A3SOClation ai the Annual General Mecting. The Board OcTnL￿eeS have ￿Wer ola*-OPtion. up to one third of it5 nurnbErs during the year and such p¢r50n c￿pl￿ are eligible for election at the next AGM. Struttllre of Group Boumemouth YMCA (Company No. 3817056 and ChariryNo. 107872813Ct as thc p2r¢nt tts Pokesdown COMM￿nity Youth Cenire. Full consolidated acrowits for these eniiiie5 along with Oth￿ group tn¢mb¢r TowD5end Youth Pajtrership (Company No. 04236016 and Charity No. 1093213) can ￿ found in the accouThts seciion of th¢ Bournemouth YMCA pa8e on the Charity Commission. Pagc 2 P•ktsdowll C•ththllnlty Youth C¢thtrt Report ofthe Trustees for the Year EThded 31 March 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT R¢¢ruitw¢tst affjd appoiD¢JDent trustees Board in¢mber5 recruited with the ￿istanCe of a skills matrix for need and ewience rqllir¢d on the Board at th¢ time. All Board inetnbers must be Chrillians per the article5 below and are recnjited from the full rncrnbErship of the Association. Board memb￿5 are voted on to the Board * the Annual AGM meeiin8 and ￿11[ consist ofbetmren 6-12 pwple. Induttion and traI￿L￿g of Thew tr￿te¢S TNsiee induclion procedures includ¢ kcy doCW￿, sUp￿rt from fellow truw introductions to rnana8ement and front line staff, a meetir)8 with other truste4 prelimin•ry attendancc of a ￿ard meding. and invitations to meet beneficiarie5. service users and supwrt¢n. Trnining includes saftguardin& GDPIL health and safety and swifle trainin8 for trust¢¢5 in areas of governance and finance. Rijk management The major risks during the ￿riod were io the fLLndin8 of the youth whirh i5 5ecLwed for the next three years, thich en5ure5 the flnancial viability in the mediLm) trmi. The ¢on¢inuin8 effed ofthe COVID19 pamdemic resultcd in a high risk to the charity and was reflected in the Risk Re8iSLer and athlitional wt fU￿ling appli¢alion5 ivcre made to s￿8￿]n the charity through this time. Th¢ Coniinual u￿tating of Policies and Procethires renmined a kcy priority. tO8ether with the Risk Register. A review of the rnajor risk5 ts) which the charity t5 exw5ed h&$ been uThJertaken and systems established ￿ rnitigate those risks. KPI'S Key Perfornwice Indicators are set for the atMI are regularly revith*d to tn5ure quality of provision and perfoTmance by the youth t¢arn. Amiual Appraisals are urHkrtak¢4L Mthith a1knTh5 for a continuing &8sc5sntnt of pffhrn)ance and corrective a¢tioTh if Tequired. REFEREP4CE AND ADMIIYISTRATIVE DETAIIS Registered Ch*rity 301918 Principal *ddre5S Delta House 56 Westover Road Bournenx)uih Dorset BHI 2BS Trustets BoumertKJuth YMCA D Williarns RFElms C R Ilartland A Dobbin5 lapFrf)inted 20.10.23) S Potterton M Petrau5kas E Cowley {re5igned 30.1.24) B Viney (appointed 20.10.23) T Southgate (appointed 20.10.23} Pa8e 3 Pokesdown CommuDity C¢ttt Report of tbe Trustees for the Yt*r Ended 31 March 2024 REFEREYCE AYI D ADMINISTRATIVE DETAIIS llldepelldent ExamiDer Ward GOodn￿n Audit krvitts Ltd 4 Cedar Park FerndowTL Itldustrial Estate WimlK)rne Dorset BF1217SF Approvd by order of the tr￿)ard of tru#ee5 ......... and SI￿¢11 on its bd￿lf by.. R F Elm5- Trustee Page 4 IMdewd¢ttt EMMi￿¢T,$ RepDrt to the Trusttes of Pokesdowm Cojnmunity Youth Centre IDdepelldent examiller's report to tht trustets ofpoktsdoym Cothwuttlty Voutb Celltre I rq)ort to the charity tn1￿￿5 on my examin*ion o(th¢ accounts of Pokesth)wn Community Youth Centre (the TnJsi} for the year endcd 3 1 March 2024. Responslbllitles and b*sts of rtport AS the ¢hariiy trusiees of the Trust you arc r&s￿￿1ble lor the rwtion of a¢counts in accordance with the requirements of thc CharitiC5 Ad 2011 Ilhe ACVI. I report in respeci of my examinalion of the TnLSt's accounts carried under Seaioo 145 of the Ad arKI in ca￿]ll8 out my ¢ILamination I have followed all appli￿ble Directions given by the ajority Conunissitsn under Section 145(51(b} ofthe A¢L Independent examiner's ststethettt I have completed my examination. l ¢onfirni that no maicrial mattcr5 have LY)rne to my attentiw in connection with the examination givin8 me cause ￿ believe in any matcri4] rwed: a¢eounting re¢orth wer¢ not kw in r¢speci ofthe TnL%I as required by Sectiot) 130of the A¢L" or the a¢¢ounts (k) rK)t a¢c4)rd with those recor(ts: or the accounts do not comply Iiryth the applicable reqUir•n￿ts ¢on¢ening th¢ forni 8t￿ conlart of aCc4)￿ts set out in the Charilie5 (Accounts and liwrtsl Re8ulations 2008 other thats any requirtmen¢ that tlK airourts give a trne and fair view Hljich is not a mattrr considered as part of an indewldent exarnination. I have no coneern5 atwj have come across tKJ other matters in Comection Mryth the examination to ￿lI1¢h attenlion should be dramm in this re]x)rt in order to enabl¢ a proper unthrstanding of the accowlts to be read￿d. l M Rodd Bsc FCA FCCA Ward Goodman Audit Setvices Ltd 4 Cedar Park Ferndomn Industrial Eswe Wimborne Dors BH217SF Date: ........ ioli* Pa8e 5 Pokt5dowm Youth CeDtre Stateweut of Fitiatt¢i￿ Artlvltks lor tbe Year Ended 31 M*rth 2024 2024 Tothl (l￿d$ 2023 Totsl Unrestrided Restricted fiwd No INCOME AIYD ENDOWMENTS FROM Donation5 and legacies 6,000 Other trdding aaivities Inv¢51meni income 39.057 39.057 904 42.S29 295 45.961 45,961 48,824 EXPENDITURE ON Raising funds 4.134 4,134 2.584 Ch#ritxble attivities ChaTitabl¢ activity 37205 37,205 36.825 Total 41.339 41.339 39,409 NET INCOME 4.622 4.622 9.415 RECONCILIATIOIY OF FUNDS Total fun¢ls brought foThry3rd 58,577 36.248 94,825 85,410 TOTAL FUNDS CARRIED FORWARD 63,19) 36248 J.447 94,825 Thc T￿1¢$ fomi part of these statements Page 6 P•kesdowM CO*U￿¥￿tty Yo4th CeMtr¢ B*l*llee Sheet 31 Marth 2024 2024 Tothl 2023 Total funds UnWic￿l Resth£￿1 FIXED ASSETS Tangible a55ets 41241 41.241 40,000 CURRENT ASSETS Debtors Cash at bank 12 4,094 66,749 6,237 68.885 30.501 36,248 34,595 36.248 70.843 75.122 CREDITOILS Amounts falling due within oneyear 13 112.637) (12,637} {20,2971 NET CURRENT A&SETS 21.958 36.248 58.206 54,825 TOTAL ASSETS LESS CURRENT LIABILITIES 63.199 36,248 99,447 94.825 NET ASSETS 63,19) 36.248 99.447 94.825 FUNDS Unrestricted fvnds Restriffled fvnds 14 63,199 36,248 58,577 36,248 TOTAL FUNDS 99,447 94,825 The finoncial 5tattm¢nts were a￿0Ved by thc Board of Tnjsttts and autlK)rised for issue on ................... .... and wer¢ signed on its behalf by: R F Elms- Tnjsiee The tM)te5 fomj orth￿e fin￿lat Statem Pa8e 7 PokesdowD Y•*th Cthtre otes to the Fitt*llti*l St*ttmtnts for the Year Ellded 31 M¥rrlL 21)24 LEGAL FORM PokesdOW￿ Community Youth C¢Tth 15 a registereAI chartty, registr2uon numt*r 301918, registered in the Unitrd Kingdom. The register￿ athJr¢s5 of th¢ chaTily is Delts Hous4 56 We#over Rowj. BournenK>uth. DorseL BHI 2BS. The nature of the charitys opmtions and prin¢ipl adivities aredesUi￿d in the Tru5tee5 athnual ￿poTL ACCOUNTINC POLICIFS Bajls of prep8rinE the fin•llei•l 5t•t¢th¢rtts The financial 51atun¢Thts of the chariiy? wtsieh is a public benefit entity under FRS 102, have been pr¢p3r¢d in accordance with the Charitie5 SORP IFRS 1021 'Accouniing and Retrf)rtiThg by Ch#ritif5: Statem¢n¢ of Recommended Prdrtic¢ applioble to clLatiiies preparing their accounts in aecordance with the Financi31 R¢p)rtinB Standard 3pplLC3blc in the UK atMI Republlc of Ireland (FRS 102) leffeaive l January 20191.. Firwjcial Re￿ll1n8 Standard 102 The Finan¢ia] Rwrtiti8 Standard arT)lic4ble in the UK and Republic of Irelpnd, and the Ch8ri¢ies A¢¢ 2011. The financial sth¢em￿ts have been Prep￿ undu the historiial c05t ￿￿V¢ntiOTr. Plame of parent of grollp These financial sla¢¢rnenL ar¢ o)L80lidated in the finaThc1￿ statemc4Jts of Bournanouth Young Men's Christiart A5sociatioTh. The financial statements of BournetNyuth Young M¢n'5 Christian As5QCiation (Chatity no. 10787281 may be obtained from the Charity Cornm￿10n. Fin8nci¥l reportitig statt41xrd 102- Ytdueed diselosvre exemptiOllS The charity has tsken adi'anlag¢ of the following d1￿105Ure exett¥Xion in preparing these financial statements. as miiied by FRS 102 kinancial Rq￿rtIng Stsndard opplirable in the UK and Republic of Ireland,: the rquireTn¢nts of S¢dion 7 Stsiement of Flo￿. Crltltal actounting judgements attd kry sour¢¢s of tstlmatlon unctrtainty In the applicalion of th¢ charity¥ xcowiting ￿lICieS, thc tr￿S￿£S are required to make judgements. e5tirnate5 and assumptions atK>ut the C8￿y7ng aTh)unts of assets and liabilities thai tM)L readily apparent from other 50urce5. (he e5tirnate5 and as￿Cl￿ted ￿W￿p[lOtsS ore b&sed on histori￿ expericnLf and Oth￿ factors arr considered to be relevant. Aaual re5uIt5 may differ from ¢aimates. The estimatts and undcrlying assum￿lonS are reviewed on an ongoing basis. revisio￿ lo a¢¢ounting e5¢im¢e5 aTe rcu>8nised in the period in ivhich the ertimaie is revised ifthe revisioTh affects only that p¢riol or in th¢ period of ihe rev15ion and futwe ￿10¢￿ tf the revision affects curreni aT￿ futtwe periods. Frtthold land has noi beth d¢precia￿d beca￿Se the trusttts consider the high level of ongoing mainteTW)cr exi¢nd$ the lif¢ of the asset for an indefinite ￿ri￿J. The trusttts have wnsideied wthether any impairmtni has occurrcd and not aware of any events or mattcr5 lyjch &s damage or exrwional dE*Tiorationl th2L Mill require a write do￿1 against the ¢arryin8 value olthe prortrty. Follo￿n8 review of fixed in the the dwtrri*ion fdte has been chang￿ from the Start of thi5 pcriod in relaiion io fjxwres and fitting5. The nem. p)Iicy 15 ddailed ith the depreciaiion and amortisation accounting policy b¢low. Intomt Dottatlons Donaiions and grants we reco￿lS¢d on a receivable b&8is rcccipl is tKotrAble and the amount be relithly me&sured. Page 8 conlinued... Pokesdorrn Com￿￿11ty Youth Centrt Notes lo the Fioa*cixl Statethettts- for the Year Ended 31 Marcb 2024 ACCOUNTING POLICIFS- ¢•ntllllled Intome Grants retefvable Grdnts lincludin8 governmeM grants) are reCogni￿d kn the charity has an e￿Ill]e[nent to the fimd5 and ¢onditioDs linked to the wants have been met. Vthere t￿ornM￿L¥ ￿nditiOnS are Y4ttached to the grant and are yet to ix mel the I￿orne is recogllised &s a liability gnd 1r￿1￿Atd on the trdlance sheet as deferred income to be released. Other trading #ttlvttks Fec5 receivable and ¢horges for servh¢¢s are aco)UTrt¢d for in the ￿lOd in ￿lch the setvice is t*ovided. Investment intome Investsnent income is reco￿]sed ￿ a receivable b￿]5. Ch#rit#ble *rtfvltltS Income from charitable adivities incltyJ¢s income reW￿l￿d as earned {8s the rda¢ed Bwds or services are provided). Exptllditure Liabilities are recognised &s expenditure &5 %M>n &s there is a legal or c4)nstrwtive obligatioTh eommitting the charity to tha¢ ¢xp¢ndiNre, it is pwhble ihai a transler of economic ￿Thefits will be required in sthlemeni at￿ the amowit of the obligation c￿ b¢ mwured reliably. Expajditure is accounted for on an accntals basis and has been classtfied under h¢aditw that aggrega* a]1 ￿$1 r¢l&ed io the c*e80ry. Where o)sts catmot be dirtttiy atiribut¢d to particular h¢ading5 they have iKtn alloc*ed io aaivities a basis eonsiaeni with the us¢ of resources. Charitable *rtivitieS Charitable expenditUTe coryrise5 those costs incwrcd by the Charity in the delivery of its activities and services for its beneficiaries. It includes trrf)th costs can be allocated directly to suth activitie5 and those costs of an indirect nature necessary to them. Support ¢0sts SuppDrt Costs in¢lud¢ ¢¢n¢rnl functions and have allo￿101 ￿ actiwty Catr8ories on a b&sis corLSiS*nt with the use of r¢sourc¢s. for ex8JnplE alloraling Pffjpttty wsts by fl(M)r ar¢4 or per capiw staff costs by the time speTh¢ and other costs by their usage. GovtrD%nce tojts These irtclude the eosts attributsble io the (hariLy"5 compliance Hith C￿￿titutIonal and sta￿tOry requiremetts, including indep¢ndeni examinatio￿ strate8ie mana8ement and TnLStet's Intttiw and reim1x￿5ed expenses. TanEible rued •5sets Indii'idual rjxed ￿ets coaing £51J) ornh)r¢ are iniiiajly r¢c(th • o)A. Depreclation gjDorti%*tioll Fixtures and fittings broughi forward atthe l January 2019 are dq)reciated on a fourye4r straight line b&sis u5in8 the ne¢ LN)ok volue broughl lot)￿d Is at l January 2019. Any new additions after this dale are derttciatrd ai cost over the ￿(￿1 economic life of the &sseL All the depr¢¢iaiion poli¢i¢s for tlew addi(ions from the l January 2019 are 57lMTh￿d ￿lOw. tkpr¢ciatLOII 15 pmided on tathgibl¢ fixed a8gts ￿ as to off the CO￿ or valu•10￿ less any estimaied residual value. over their expected usefiLI economic life &% folloMs= A55et clas5 Furniture and equipment Dtyr¢ti*tioD •ud T*tt 4 y¢aT Straighi Line Page 9 continued... P•kesd•wTr Commwiity Youth Ctntre Notes t• the Finxntixl St*tements- continued for the Yexr Ertdtd 31 Marth 2024 ACCOUP4TING POLICIES- cont1tt￿ed Taniible rued ￿$￿ts Land The thariiy is exempt frnm tax on its charitable ￿]vitieS. Unrestrictrd fi￿1￿$ can be used in accwdance with the charitable objectives at the discretion of the trustee5. Restricted fwJ(ts can on]y be ￿Sed for particular Testricied purtM)se5 the objects of the charity. Restrictions arise when specified by the dotx>r or when funds are raised for particular restricted purwses. Further explanation of the nature and Pur￿5¢ of each fiJTwJ is i￿1￿jej in the ￿ta8 w the fIn￿1claI statem￿ts. Trade debtors Debtor5 with no stated intcr£8t and rt¢civable within ye4r are re¢orded at tiansa¢tion pricc. Any Ios5e5 arising frorn impa]rn￿n¢ are re¢0￿15¢d in ntinued... P•ktsdown C•mmunity Centre Notes to the FI￿*￿¢1•) Stxtemettts- eotytiowed for the Yur EDded 31 11124 12. DEBTORS: AMOUIYTS FALLING DUE wrrHIN ONE YEAR 2024 2023 Trade deb￿r$ Prepayments and a¢inwJ In￿Me 4.087 6.IIM) 137 4.094 6,237 13. CREDITOKS: AMOUIYTS FALLIIYG DUE wfrHIN of4E YEAR 2024 2023 Trade Creditors Due ty group undertskin A¢¢ruals and d¢ferred iTKome 1.303 3.033 8.301 1,283 4,410 14,604 12.637 20,297 Where perfornance conditions are attached to the income and are yet to the inwme is r￿QgniSed as a liability and included on the baiantt St￿ ￿ d¢ferred to be r¢]ea* 14. MOVEMEP4T IN FUNDS Net ￿￿￿￿eMent in filljds At 31.3.24 At 1.423 Unre5tritted funds General fund 58,577 4.622 63.199 Restricted Baitersby Tn 36248 36.248 TOTAL FUNDS 94,825 4,622 99.447 movement in W in¢lwled it) th¢ atrM)ve are as follows". Incoming RGwurce5 v*nded Movement in fijnds Unre5trided fund5 GeT￿l fund 45.961 (41339) 4,622 TOTAL Fuf4DS 45,961 (41.339) 4.622 Pagc 13 continued... Pok¢¥dowrt Youth Ctntre Nole5 to ¢b¢ Finxnolal Statements- coDtiDued for the Yur Ettded 31 MAMh 2024 14. MOVEMEP4T IN Fuf4DS- contimued Cothp*r*tlves fi)r movemellt ID Net Tnovemen¢ in filnds At 31.3.23 Ai 1.4.22 Unrtstritted fuDd5 Gen¢ra] fund 49,162 9.415 58.577 Rtstritted funds Baitersby Trust 36,248 36.248 TOTAL Fuf4DS 85,410 9,415 94.825 Compara¢ive net trTh)vement in fimds. iThcluduJ in the ab)Ye are &$ folloM¥: Inwmin8 Rawurix5 Movem¢nt in funds Unrestritted funds G¢nua] fwid 48.824 139.4091 9,415 TOTAL FUNDS 48.824 (39,409) 9,415 A current year l2 ￿nthS and wior year 12 months L%mthirKd t￿5111£￿1 is as folloms: Net moi'ement in fu]knls At 31.3.24 Ai 1.4.22 Unrestritted funds General tund 49.162 14,037 63,199 Rt5tritted funds Battersby a.ru 36.248 36.248 TOTAL FUNDS 85.410 14.037 99,447 Pagr 14 con¢inued... PokeJdow• C¢lltre N•tes to the Stxtememts- eolltinued for the Year Ellded 31 MAtth 2024 14. MOVEMENT IN FUNDS- tontinued A current ycar 12 Thx)nth5 atwj prior year 12 ￿nthS combined Th)vanent in inrludryj in the above are as folloivs.. InwmiThg ResoufLf5 Movement expeThded in funds Unrestricted fvtyds Gen¢raJ fund 94,785 180,7481 14,037 TOTAL FUPIDS 94.785 (80.7481 14.037 Purpos¢5 ofRestrkted Fw•ds BatteT5by Trust is res¢rieted ftsr the pJrp)se of assisting yOUII8 people with training or th wathi to travel. application ha5 to be made gJLd apprtJv¢d for fu￿lIng proyidd. 15. RELATED PARTY DISCLOSURES During the ytar the Charity made the fOlkn￿7Th8 related party trarLsaL*i0￿". Transactions BoumettM)uth Young Mcn's Christian As￿￿latiOn (BYMCA'SI (the TnLStee and parent of Pokesdown Commwjity Youth Cetltre) inelude recharged costs and conrributions to central costs of £28.421 (2023 £3 1,1121 incllrred by B YMCN athd the repaymeni of Lyeditor baiancts totalling £29,79812023 - £28,389). At the balance sheet date the anX>￿t dueto BournenM>uth Young Men% ChrisLiaTh A5￿CiatIon w&$ £3,03312023- £4,410). 16. ULTIMATE PARENT COMPANY Pokesdowj Community Youth Centre is a suFtsidiary of the rArcnt charitable wmtAny (and Registered Social Housing Provider) BOurneTr￿uth Young Mens ChTiStian Asxbciatson IChaTity no. 1078728 and Company no. 038170561. The main objeciivc of the parcnl is the pmvi5ion of social housin& youth day nurscry. creche and health and fJts)es5 faciliiies. The parcnl 15 a InL%lee of the subsidiary a[￿ 5hare5 the same directors trustees and finance ieam. These fjnanchal s¢atcments are COn￿lIdated into a Bry set of accounts tO8ether the flnancial siaiemeots of one other subsidiary ITo%VnSet￿ Youth Partnership. charity no. 10932131. The Cot)￿lidated fjrtancial sta*met)ts can ￿ found via a conwy search lor the parnt{￿ the C4)mpnies HO￿Se website. Pa8e15