```
REGISTERED CHARITY NUMBER: 305243
```
```
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
```
```
FOR
```
## **`HASTINGS & ROTHER YMCA`**
```
Ashdown Hurrey Auditors Limited
Statutory Auditors
20 Havelock Road
Hastings
East Sussex
TN34 1BP
```
```
HASTINGS & ROTHER YMCA
```
## **`CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021`**
|||**`Page`**||
|---|---|---|---|
|**`Report of the Trustees`**|`1`|`to`|`4`|
|**`Statement of Trustees' Responsibilities`**||`5`||
|**`Independent Examiner's Report`**||`6`||
|**`Statement of Financial Activities`**||`7`||
|**`Balance Sheet`**||`8`||
|**`Notes to the Financial Statements`**|`9`|`to`|`15`|
```
HASTINGS & ROTHER YMCA
```
## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021`**
```
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31March2021. The
trusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableinthe UK
and Republic of Ireland (FRS 102) (effective 1 January 2019).
```
## **`OBJECTIVES AND ACTIVITIES`**
## **`Objectives and Activities for the Public Benefit`**
```
Our Mission Statement is:
```
```
"Hastings&RotherYMCAseekstoprovideawelcomingandsafeenvironmentforchildrenandyoungpeoplein our
community,acceptingallinordertoencourageself-worthandpersonaldevelopmentofeachindividualthrough quality
support and provision of imaginative affordable services."
```
```
Toachievethis,weaimtoworkalongsidepeople,bewarm,welcomingandnurturing,toproviderealsupport, to
challenge disadvantage and to rescue young people in difficulty.
```
```
Thecharityfocusesonprovidingarangeofsportsandeducationalandtrainingactivitiesforchildren,youngpeople and
families.Thecharityislocatedinanareaofhighdeprivation,withlowincomesandhighunemployment,soits services
are founded on recognition of these circumstances for local people.
```
```
Thecharitythereforeaimstoprovidelowcostandaccessibleservicesforpeopleinthelocalcommunitysothatthey can
participate in activities which may otherwise be beyond their means or confidence to approach.
```
## **`Public benefit`**
```
ThetrusteeshavereferredtotheguidancepublishedbytheCharityCommissionregardingpublicbenefitwhen reviewing
our aims and objectives or planning our future development (section 17 of the Charities Act 2011).
```
## **`Statement by the Chair`**
```
MarchbroughtnewsofthePandemicandourprospectiveclosureandNationalshutdown.Thiscausedasmallloss of
incomeatouryearendandforcedthecreationofnewwaysofworking,however,theBoardcontinuedtoworkhard to
maintain the Charity's long term sustainability and still closely monitors revenue streams while this takes place.
```
```
TheYCentre,aswearelocallyknown,ishighlyregardedbythecommunityandthosewhoattendthere.We receive
regular compliments on the staff and activities.
```
```
New projects have been devised and funding is being sought.
```
```
FundingforrefurbishmentisdifficulttogetbutwearepersistentinoureffortsastheBoard,staffandvolunteers pull
together.
```
```
TheCharitycontinuestobesolventandmovingintherightdirection.Withourdynamicteamofvolunteerstaff,we are
lookingforwardtothefuture.TwoofourjuniorvolunteersreceivedawardsfromHastingsYouthCouncilfor their
dedicationandcommitmenttotherole.Weareimmenselygratefultoallourvolunteersfortheirloyaltyandhard work
which has often been a lifeline in times of need.
```
```
We would like to thank this year's funders for their generosity:
```
```
Anonymous Donation - £200
Winkle Club £200
East Sussex County Council £25,380
Hastings Old Town Carnival £130
Groundworks South East £500
```
```
Page 1
```
```
HASTINGS & ROTHER YMCA
```
## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021`**
## **`ACHIEVEMENT AND PERFORMANCE`**
## **`Achievements`**
```
ThiswasadifficultyearpepperedbyavarietyofrestrictionsandlockdownsduringtheheightoftheCovidPandemic. All
staffwereputontoFurloughforthelongerlockdowns.TheChairmadebidsandaccessedallGrantsavailableto sustain
theCharityduringthisturbulentyear.Staff,VolunteerandCentreusers'moralewasbolsteredbyregular communication
and challenges through our Facebook page.
```
```
Weusedthelockdownstogetrepairsdone,setupanonlinebookingsystemandrenewourwebsitetoensure safer
working practices on full time return.
```
```
TheCharitycontinuedtostabiliseitsfunctionalityanddeliveredasmallsurplus.Useofthebuildinghas increased
substantiallysincereopening.Fundingincomehasbeenchallengingtoacquirebutreasonableeffortshaveresulted in
somesupport;especiallywelcomeGovernmentsupport.Wehavebeenabletocontinuewithourprogramme of
refurbishments and renewals.
```
```
WewereunabletorunalotofouroutofschoolprogrammesbutmadeplanstoopenanewYouthClubwhenwe could
to re-engage and support local young people who had suffered a lack of services during the pandemic.
```
```
PartnershipworkingwithotherCharitieshasbeenenjoinedandisworkingwell.Partnersare:SurvivingtheStreets and
the Art Shack.
```
## **`Performance`**
```
Theuseofourfacilitiesandbuildingscontinuestogrow.TheYMCAisopeneverydayfrom9amto10pmwhen not
lockeddownunderGovernmentrestrictions.Whenopenmorethan850children,youngpeopleandfamiliescometo the
YMCA each week to attend sports and youth work activities which included:
```
```
Roller skating: Sports and youth work activities are based on this including -
```
```
Parties:provideparentswiththeopportunitytoholdarollerskatingbirthdaypartyfortheirchildwhichisaffordable to
families on low income.
```
```
Familyskatingsession:provideparentswithanaffordableactivitytheycansharewiththeirchildrenandthese sessions
havebeenwellattended.Morefamiliesthaneverarejoiningthisactivityandthesessionsarebusywithmany families
andtheirchildrenforgingsupportivefriendshipsbothwithinthegroupsandwithCentrestaffandvolunteers.More young
people are also attending these events.
```
```
AfterSchoolSkate:onThursdayafternoonhasalsodevelopedandiswellattended.Thisisawelcomerespitesession for
parentswhoarefreetoleavethechildrenunderoursupervisionorsitandenjoyacoffeefromthecaféand chat
amongst themselves.
```
```
SilentSkateSessions:WehaveaddedsomeSilentSkatesessionseachweekforthoseforwhomnoise,lightsand crowds
are difficult.
```
```
AdditionalSkateActivities:havebeenaddedsuchasRollerHockey,RollerDerbyandArtisticRollerskatinganda Sunday
Brunch Skate session.
```
## `Support Groups`
```
WehavearangeofSupportGroupsoperatingincluding;ADHDSupportGroup,KinshipCarersSupportGroup,Amaze for
SENchildren&parentsandGroundworkSouthEastwhoarerecruitingandtrainingunemployedpeopletoworkin the
'green' economy.
```
## `Dance`
```
Wenowhosttwohighlysuccessfulandwellattendeddanceschoolsprovidingopportunitiesforyoungpeopleto learn,
ballet, tap and street dance skills.
```
## `Jigsaw Nursery:`
```
WehostoneoftheJigsawgroupofhighlyregardednurserieswhichprovidesuswithasubstantialandstableamount of
revenue per annum and is an excellent high quality resource for the Community.
```
```
Page 2
```
```
HASTINGS & ROTHER YMCA
```
## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021`**
```
Resources for the community:
```
```
TheYMCA'sbuildingshavebeenwellusedbysportsgroupsincludingmartialarts,five-a-sidefootballand football
training,bandpractice,rollerderbyteams,awidevarietyofexercisegroupssuchasPilates,Zumba,Yoga,BalletFit and
Adult ballet classes. A local Taxi Driver group play football here three times a week to keep fit!
```
```
Local Neighbourhood Watch and Resident's Association's have free use of meeting rooms within our building.
```
```
The Autistic Society also brings young people with autism to the Centre once a week for sporting activities.
```
```
OurpartnerorganisationSurvivingtheStreetstakesoverourbuildingduringChristmastoprovidefreehotmealsto our
localhomelesspeopleandanyotherswhohavenoonetospendChristmaswithandarelonely.Theyalso deliver
food/gift parcels to families they know who are living in poverty.
```
## **`FINANCIAL REVIEW`**
```
Fund-raising:Thecharityiscontinuallyresearchingsuitablefundingstreamsinadvanceofrefurbishmentwork. Much
workhasbeenundertakeninthisregardWearestillcontinuingwithapiecemealapproachofobtainingsmallpots of
funds to do minor works. We are also continuing to fundraise for ongoing and new projects.
```
## `Reserves`
```
Thecharityhashadenoughcashonreservetoenableittomeetitsfinancialobligationsbutthisisactivelykeptlow to
ensure a maximum spend on maintenance.
```
```
The accounts show a surplus of £12,063 for the year.
```
## `Accountants`
```
AresolutionhasbeenputtotheAnnualGeneralMeetingthattheTrusteesrecommendthere-appointmentof Ashdown
Hurrey as accountants.
```
## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`**
## **`Governing document`**
```
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
```
## **`Risk management`**
```
Risk assessments have been undertaken by the Trustees and any risks mitigated.
```
```
TheHastings&RotherYMCAisaregisteredcharitynumber305243andisanUnincorporatedCharity.Firstregistered on
29th January 1970, the current constitution was adopted on 17th November 2006.
```
```
Theprincipalactivityofthecharityistoprovidefacilitiesandtheundertakingofspecialisteducationand training,
community work and sport.
```
```
TheTrusteesmeeteverymonthandhavenosubcommittees.TheyappointaVolunteerManagerforthe day-to-day
running of the charity.
```
```
Trusteesareappointedorre-appointedannuallyattheAnnualGeneralMeetingwhichtakesplaceinNovember each
year.SomeoftheTrusteeshavebeeninvolvedwiththeYMCAforover39years,ashavesomevolunteers.Trustees give
theirtimevoluntarilyand,inthissmallcharity,thiscaninvolvemanyhourseachmonthtosupportthepaid staff.
Trustees received no remuneration.
```
```
Trustees,staffandvolunteersaresubjecttoDisclosureandBarringService(DBS)checks.Allthestaffmembers and
volunteersaretrainedinsafeguarding,childprotection,foodhygieneandhavefirstaidcertificates.Allpaidstaff are
trained in health and safety at work. Policies are reviewed and updated regularly.
```
```
TheTrusteeshaveassessedthemajorriskstowhichthecharityisexposed,andaresatisfiedthatsystemsareinplace or
are in the process of development to mitigate exposure to these risks.
```
## **`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number`**
```
305243
```
```
Page 3
```
```
HASTINGS & ROTHER YMCA
```
## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021`**
## **`Principal address`**
```
Y Sportscentre
St Pauls Road
St Leonards on Sea
East Sussex
TN37 6RS
```
## **`Trustees`**
```
S Hazelden
M W Jefferies
V B Bond
J C E Monk
C M Monk
S Hawke
```
## **`Independent Examiner`**
```
Mr S R Sampson FCA FCIE DChA
Ashdown Hurrey Auditors Limited
Statutory Auditors
20 Havelock Road
Hastings
East Sussex
TN34 1BP
```
```
Approved by order of the board of trustees on 25 January 2022 and signed on its behalf by:
```
```
J C E Monk - Trustee
```
```
Page 4
```
```
HASTINGS & ROTHER YMCA
```
## **`STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2021`**
```
ThetrusteesareresponsibleforpreparingtheReportoftheTrusteesandthefinancialstatementsinaccordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
```
```
ThelawapplicabletocharitiesinEnglandandWales,theCharitiesAct2011,Charity(AccountsandReports) Regulations
2008andtheprovisionsofthetrustdeedrequiresthetrusteestopreparefinancialstatementsforeachfinancial year
whichgiveatrueandfairviewofthestateofaffairsofthecharityandoftheincomingresourcesandapplication of
resources,includingtheincomeandexpenditure,ofthecharityforthatperiod.Inpreparingthosefinancial statements,
the trustees are required to
```
- `select suitable accounting policies and then apply them consistently;`
- `observe the methods and principles in the Charity SORP;`
- `make judgements and estimates that are reasonable and prudent;`
- `prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.`
```
Thetrusteesareresponsibleforkeepingproperaccountingrecordswhichdisclosewithreasonableaccuracyatany time
thefinancialpositionofthecharityandtoenablethemtoensurethatthefinancialstatementscomplywiththe Charities
Act2011,theCharity(AccountsandReports)Regulations2008andtheprovisionsofthetrustdeed.Theyare also
responsibleforsafeguardingtheassetsofthecharityandhencefortakingreasonablestepsfortheprevention and
detection of fraud and other irregularities.
```
```
Page 5
```
```
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
HASTINGS & ROTHER YMCA
```
## **`Independent examiner's report to the trustees of Hastings & Rother YMCA`**
```
IreporttothecharitytrusteesonmyexaminationoftheaccountsofHastings&RotherYMCA(theTrust)forthe year
ended 31 March 2021.
```
## **`Responsibilities and basis of report`**
```
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').
```
```
IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutundersection145oftheActandincarrying out
myexaminationIhavefollowedallapplicableDirectionsgivenbytheCharityCommissionundersection145(5)(b)of the
Act.
```
## **`Independent examiner's statement`**
```
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattentioninconnectionwith the
examination giving me cause to believe that in any material respect:
```
`1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or`
`2. the accounts do not accord with those records; or`
`3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.`
```
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhichattention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
```
```
Mr S R Sampson FCA FCIE DChA
Ashdown Hurrey Auditors Limited
Statutory Auditors
20 Havelock Road
Hastings
East Sussex
TN34 1BP
```
```
26 January 2022
```
```
Page 6
```
```
HASTINGS & ROTHER YMCA
```
## **`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021`**
|`31.3.21`
`Unrestricted`
`fund`
`Notes`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`26,411`
`Other trading activities`
`3`
`37,356`
`Other income`
`4`
`93,015`
**`Total`**
`156,782`
**`EXPENDITURE ON`**
**`Charitable activities`**
`Charitable Activities`
`139,191`
`Other`
`5,528`
**`Total`**
`144,719`
**`NET INCOME`**
`12,063`
**`RECONCILIATION OF FUNDS`**
**`Total funds brought forward`**
`162,553`
**`TOTAL FUNDS CARRIED FORWARD`**
`174,616`|`31.3.20`
`Total`
`funds`
`£`
`31,197`
`103,998`
`3,279`|
|---|---|
||`138,474`
`126,089`
`9,450`|
||`135,539`|
||`2,935`
`159,618`|
||`162,553`|
```
The notes form part of these financial statements
```
```
Page 7
```
```
HASTINGS & ROTHER YMCA
```
## **`BALANCE SHEET 31 MARCH 2021`**
|`31.3.21`
`Unrestricted`
`fund`
`Notes`
`£`
**`FIXED ASSETS`**
`Tangible assets`
`9`
`170,876`
**`CURRENT ASSETS`**
`Stocks`
`10`
`500`
`Debtors`
`11`
`8,008`
`Cash at bank and in hand`
`35,736`
`44,244`
**`CREDITORS`**
`Amounts falling due within one year`
`12`
`(14,504)`
**`NET CURRENT ASSETS`**
`29,740`
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
`200,616`
**`CREDITORS`**
`Amounts falling due after more than one year`
`13`
`(26,000)`
**`NET ASSETS`**
`174,616`
**`FUNDS`**
`15`
`Unrestricted funds`
`174,616`
**`TOTAL FUNDS`**
`174,616`|`31.3.20`
`Total`
`funds`
`£`
`171,900`
`500`
`9,459`
`235`
`10,194`
`(19,541)`
`(9,347)`
`162,553`
`-`
`162,553`
`162,553`
`162,553`|
|---|---|
```
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon25January2022and were
signed on its behalf by:
```
```
J C E Monk - Trustee
```
```
The notes form part of these financial statements
```
```
Page 8
```
```
HASTINGS & ROTHER YMCA
```
```
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
```
## **`1. STATUTORY INFORMATION`**
```
Hastings&RotherYMCAisanunincorporatedcharity,registeredinEngland&Wales.Thecharity's registered
number and registered office address can be found in the Report of the Trustees.
```
## **`2. ACCOUNTING POLICIES`**
## **`Basis of preparing the financial statements`**
```
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
StandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',Financial Reporting
Standard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andthe Charities
Act 2011. The financial statements have been prepared under the historical cost convention.
```
```
Inpreparingthefinancialstatements,thetrusteesarerequiredtomakeanassessmentoftheabilityof the
charitytocontinueasagoingconcern.Thetrusteeshavepreparedacashflowforecastandbudgetsfor the
charityandagainstthebackdropoftheCOVID-19Pandemica"reversestress"testhasbeenappliedto the
forecasts,seekingtoestablishthelevelofliquidityheadroomthecharityisexpectedtohaveduringthe 12
months from the date of approving the financial statements.
```
```
Onthebasisoftheseforecastsandthefactthatthecharityhassubstantialnetassets,thetrusteesare confident
thatthecharityhasadequateresourcestocontinueinoperationalexistenceandtomeetitsliabilitiesasthey fall
duefortheforeseeablefuture.Asaresultoftheabove,thetrusteeshaveconcludedthatitremains appropriate
to adopt a going concern basis of preparation in these financial statements.
```
## **`Income`**
```
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.
```
```
VoluntaryincomeisreceivedbywayofdonationandgiftsandisincludedinfullintheStatementof Financial
Activitieswhenreceivable,unlesstherelatedexpenditurewillbeincurredinalaterperiodinwhichcase the
donations will be carried forward as a creditor.
```
```
Grants,includinggrantsforthepurchaseofassets,arerecognisedinfullintheStatementofFinancial Activities
in the year in which they are receivable.
```
## **`Expenditure`**
```
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
theamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.
```
## **`Tangible fixed assets`**
```
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetoveritsestimated useful
life.
```
```
Plant and machinery- 15% on reducing balance
Fixtures and fittings- 15% on reducing balance
```
## **`Stocks`**
```
Stocksarevaluedatthelowerofcostandnetrealisablevalue,aftermakingdueallowanceforobsoleteand slow
moving items.
```
## **`Taxation`**
```
The charity is exempt from tax on its charitable activities.
```
## **`Fund accounting`**
```
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
```
```
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
```
```
continued...
```
```
Page 9
```
```
HASTINGS & ROTHER YMCA
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021`**
## **`2. ACCOUNTING POLICIES - continued`**
## **`Fund accounting`**
```
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
```
## **`Government grants`**
```
Inaccordancewiths24ofFRS102thesearetreatedusingtheaccrualsmodelandsoarerecognisedin income
onasystematicbasisovertheperiodsinwhichthecompanyrecognisestherelatedcostsforwhichthegrants are
intended to compensate.
```
## **`3. OTHER TRADING ACTIVITIES`**
|`Session fees`
`Lettings`
`Canteen`
`Playgroup and creche`
**`OTHER INCOME`**
`Other income`
`Government grants`|`31.3.21`
`£`
`4,529`
`5,434`
`1,593`
`25,800`
`37,356`
`31.3.21`
`£`
`-`
`93,015`
`93,015`|`31.3.20`
`£`
`34,165`
`33,206`
`10,827`
`25,800`|`31.3.20`
`£`
`34,165`
`33,206`
`10,827`
`25,800`|
|---|---|---|---|
|||`103,998`||
|||`31.3.20`
`£`
`3,279`
`-`
`3,279`||
||||`3,279`|
## **`4. OTHER INCOME`**
```
The entity has received the following from the UK government in respect of COVID 19 grants and reliefs:
```
||`31.3.21`|
|---|---|
||`£`|
|`Small Business Grant Fund`|`51,664`|
|`Interest settlement in respect of the Bounce Back Loan Scheme (BBLS)`|`559`|
|`Coronavirus Job Retention Scheme (CJRS)`|`40,792`|
|||
||`93,015`|
|||
```
There are no unfulfilled conditions or other contingencies attaching to any of the above amounts.
```
## **`5. INDEPENDENT EXAMINERS' REMUNERATION`**
||`31.3.21`|`31.3.20`|
|---|---|---|
||`£`|`£`|
||||
|`Fees payable to the charity's independent examiners for the independent`
`examination of the charity's financial statements`|`1,000`|`1,000`|
||||
```
continued...
```
```
Page 10
```
```
HASTINGS & ROTHER YMCA
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021`**
## **`6. TRUSTEES' REMUNERATION AND BENEFITS`**
```
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2021norfortheyear ended
31 March 2020.
```
## **`Trustees' expenses`**
```
Duringtheyearended31March2021oneTrusteehadtravelexpensestotalling£1,219re-imbursedby the
charity.
```
## **`7. STAFF COSTS`**
```
The average monthly number of employees during the year was as follows:
```
|`Administration and centre`
`No employees received emoluments in excess of £60,000.`
`Staff costs contains the following items:`|`31.3.21`
`8`|`31.3.20`
`9`|
|---|---|---|
||**`2021`**|**`2020`**|
||**`£`**|**`£`**|
||||
|`Wages and salaries`|`54,145`|`63,941`|
||||
||`54,145`|`63,941`|
||||
|`Employer's contribution to defined contribution pension schemes`|`556`|`735`|
||||
||`54,701`|`64,676`|
||||
## **`8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**
||`Unrestricted`|
|---|---|
||`fund`|
||`£`|
|**`INCOME AND ENDOWMENTS FROM`**||
|`Donations and legacies`|`31,197`|
|`Other trading activities`|`103,998`|
|`Other income`|`3,279`|
|**`Total`**|`138,474`|
|**`EXPENDITURE ON`**||
|**`Charitable activities`**||
|`Charitable Activities`|`126,089`|
|`Other`|`9,450`|
|**`Total`**|`135,539`|
|**`NET INCOME`**|`2,935`|
|**`RECONCILIATION OF FUNDS`**||
|**`Total funds brought forward`**|`159,618`|
```
continued...
```
```
Page 11
```
```
HASTINGS & ROTHER YMCA
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021`**
## **`8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`**
```
Unrestricted
fund
£
162,553
```
|**`TOTAL FUNDS CARRIED FORWARD`**
**`9.`**
**`TANGIBLE FIXED ASSETS`**
`Long`
`leasehold`
`£`
**`COST`**
`At 1 April 2020`
`156,633`
`Additions`
`-`
`At 31 March 2021`
`156,633`
**`DEPRECIATION`**
`At 1 April 2020`
`-`
`Charge for year`
`-`
`At 31 March 2021`
`-`
**`NET BOOK VALUE`**
`At 31 March 2021`
`156,633`
`At 31 March 2020`
`156,633`
**`10.`**
**`STOCKS`**
`Stocks`
**`11.`**
**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Trade debtors`
`Other debtors`
`VAT`
`Prepayments and accrued income`|`Plant and`
`machinery`
`£`
`21,919`
`595`
`22,514`
`19,557`
`444`
`20,001`
`2,513`
`2,362`|`Fixtures`
`and`
`fittings`
`£`
`71,787`
`896`
`72,683`
`58,882`
`2,071`
`60,953`
`11,730`
`12,905`
`31.3.21`
`£`
`500`
`31.3.21`
`£`
`1,785`
`3,550`
`2,235`
`438`
`8,008`|`162,553`
`Totals`
`£`
`250,339`
`1,491`
`251,830`
`78,439`
`2,515`
`80,954`
`170,876`
`171,900`
`31.3.20`
`£`
`500`
`31.3.20`
`£`
`6,129`
`400`
`1,496`
`1,434`
`9,459`|`162,553`|
|---|---|---|---|---|
```
continued...
```
```
Page 12
```
```
HASTINGS & ROTHER YMCA
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021`**
|**`12.`**
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Bank loans and overdrafts (see note 14)`
`Other loans (see note 14)`
`Trade creditors`
`Social security and other taxes`
`Pension`
`Accrued expenses`
**`13.`**
**`CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR`**
`Bank loans (see note 14)`
**`14.`**
**`LOANS`**
`An analysis of the maturity of loans is given below:`
`Amounts falling due within one year on demand:`
`Bank overdrafts`
`Bank loans`
`Other loans`
`Amounts falling between one and two years:`
`Bank loans - 1-2 years`
`Amounts falling due between two and five years:`
`Bank loans - 2-5 years`
`Amounts falling due in more than five years:`
`Repayable by instalments:`
`Bank loans more 5 yr by instal`
**`15.`**
**`MOVEMENT IN FUNDS`**
`At 1.4.20`
`£`
**`Unrestricted funds`**
`General fund`
`162,553`
**`TOTAL FUNDS`**
`162,553`|`31.3.21`
`£`
`4,000`
`-`
`7,090`
`186`
`72`
`3,156`
`14,504`
`31.3.21`
`£`
`26,000`
`31.3.21`
`£`
`-`
`4,000`
`-`
`4,000`
`6,000`
`18,000`
`2,000`
`Net`
`movement`
`in funds`
`£`
`12,063`
`12,063`|`31.3.20`
`£`
`1,096`
`1,178`
`12,997`
`420`
`72`
`3,778`
`19,541`
`31.3.20`
`£`
`-`
`31.3.20`
`£`
`1,096`
`-`
`1,178`
`2,274`
`-`
`-`
`-`
`At`
`31.3.21`
`£`
`174,616`|
|---|---|---|
|||`174,616`|
```
continued...
```
```
Page 13
```
```
HASTINGS & ROTHER YMCA
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021`**
## **`15. MOVEMENT IN FUNDS - continued`**
```
Net movement in funds, included in the above are as follows:
```
|**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`156,782`
`156,782`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(144,719)`
`12,063`
`(144,719)`
`12,063`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(144,719)`
`12,063`
`(144,719)`
`12,063`|
|---|---|---|---|
||||`12,063`|
## **`Comparatives for movement in funds`**
|`At 1.4.19`
`£`
**`Unrestricted funds`**
`General fund`
`159,618`
**`TOTAL FUNDS`**
`159,618`
`Comparative net movement in funds, included in the above are as follows:`
`Incoming`
`resources`
`£`
**`Unrestricted funds`**
`General fund`
`138,474`
**`TOTAL FUNDS`**
`138,474`|`Net`
`movement`
`At`
`in funds`
`31.3.20`
`£`
`£`
`2,935`
`162,553`
`2,935`
`162,553`
`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(135,539)`
`2,935`
`(135,539)`
`2,935`|`At`
`31.3.20`
`£`
`162,553`|
|---|---|---|
|||`162,553`|
|||`2,935`|
```
A current year 12 months and prior year 12 months combined position is as follows:
```
|**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`At 1.4.19`
`£`
`159,618`
`159,618`|`Net`
`movement`
`in funds`
`£`
`14,998`
`14,998`|`At`
`31.3.21`
`£`
`174,616`|
|---|---|---|---|
||||`174,616`|
```
continued...
```
```
Page 14
```
```
HASTINGS & ROTHER YMCA
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021`**
## **`15. MOVEMENT IN FUNDS - continued`**
```
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedintheabove are
as follows:
```
|**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`295,256`
`295,256`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(280,258)`
`14,998`
`(280,258)`
`14,998`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(280,258)`
`14,998`
`(280,258)`
`14,998`|
|---|---|---|---|
||||`14,998`|
## **`16. CONTINGENT LIABILITIES`**
```
TheYMCAPensions&AssurancePlanclosedtonewmembersandnewaccrualswitheffectfrom1May2007. An
actuarialvaluationoftheschemewascarriedoutasat1May2005whichidentifiedadeficitwhichthe YMCA
England are now attempting to recover from all participating YMCA's.
```
```
ThefinalobligationtobepaidbyHastingsandRotherYMCAwillnotbeknownforsometimeandthe Trustees
aredisputingtheexistenceofanyliability.At31March2012,theamountdemandedwas£66,544,however this
couldchangeasaresultofseveralfactors,includingthelegalityofthechargeandthebasisofallocation between
each YMCA.
```
```
Intheyearto31March2007,itwasdecidedthattheliabilityshouldbefullyaccruedforwithintheaccountsas a
currentliability.TheTrusteeshavenowreviewedthispolicyandfeelthatitisinappropriatetoprovidefor the
liabilitywithintheaccountsasitisconsideredonlytoberemote.Theprovisionhasbeenfullyreversedin the
accounts to 31 March 2011.
```
```
SinceApril2007,theYMCAPensionPlanhasbeenunabletoprovideanyproofthatHastingsandRother YMCA
hasanyliabilitytothescheme.In2013thePensionOmbudsmanhasmadearulingrelatingtooneparticular area
YMCA, however, this was inconclusive.
```
```
ItisnowbelievedbytheTrusteesthatforthemattertobetakenanyfurther,proceedingswillneedtobe heard
in the High Court. It is far from clear that this route will be taken.
```
## **`17. RELATED PARTY DISCLOSURES`**
```
ThecharityreceivedrentalincomefromJigsawNurserytotalling£25,800duringtheyear,JigsawNursery is
owned by Trustee; Mr M W Jefferies.
```
```
During the accounting period Trustee; Mrs S Hawke received £2,200 for bookkeeping services.
```
```
During the year Trustee; Mrs J Monk had travel expenses totalling £1,219 re-imbursed by the charity.
```
```
Page 15
```