Charity Number: 1093064
## St George's Youth and Community Association
Report and financial statements For the year ended 31 March 2022
St George's Youth and Community Association
## Reference and administrative information
for the year ended 31 March 2022
## **Charity number**
## **Registered office and operational address**
**Trustees** Trustees who served during the year and up to the date of this report were as follows:
Sheila Davies Chair Sue Anya Treasurer Maureen Hyland Secretary Christine Daniels Beverley Stringer Andrea Lyons Kelly Evans **Key management** Sue Bowen Centre Manager **personnel** Dot Lomax Cleaner/Caretaker **Bankers** Barclays Bank Leicester LE87 2BB
## **Independent Examiner**
Jennifer Daniel FCCA DChA Slade & Cooper Limited Beehive Mill, Jersey Street, Manchester, M4 6JG
2
St George's Youth and Community Association
## Reference and administrative information
for the year ended 31 March 2022
The trustees present their report and the audited/unaudited financial statements for the year ended Year end.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the charity’s trust deed/constitution and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
## **Objectives and activities**
The objectives of the association are:
- a) To promote the benefits of the inhabitants of Collyhurst and surrounding area (herein after called the “area of benefit”) without distinction of sex or political, religious or other opinions by association with the local authorities, voluntary organisations and inhabitants in a common effort to advance educate and to provide facilities in the interest of social welfare for recreation and leisure time occupation with the objective of improving the conditions of the life of said inhabitants and
- b) To establish or secure the establishment of a community centre (herein after called “the Centre”) and to maintain and manage, or to co-operate with any local statutory authority in the maintenance and management of such a centre for activities promoted by the Association and its constituent bodies in furtherance of the above objectives. The Association shall be non-party politics and non-sectarian in religious.
The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.
## **Achievements and performance**
The charity's main activities and who it tries to help are described below. All its charitable activities focus on addressing the needs of the local community and are undertaken to further St George’s Youth and Community Association’s charitable purposes for the public benefit.
## **Chairs Report April 2021 to March 22.**
It’s been 35 years since I got involved with St Georges when the then Coordinator left. As a resident with a family, I was concerned about the area and always wanted a place for all the community to go from babies to older people. We organised play schemes and family trips and got some funding then from Manchester City Council for running costs and some repairs. To see the changes from then to now is amazing, the area is multicultural and the activities at the centre reflect the needs of the long standing community as well as the new communities coming to live here.
3
## St George's Youth and Community Association
## Reference and administrative information
## for the year ended 31 March 2022
We have over 17 different activities at the centre every month which include our Monday Movers over 55’s group, YPAC youth and children’s groups and playschemes, NA supporting people with alcohol and drug issues, Mexican Cultural group, Eritrean education school, Space, Zumba, M40 Debt advice, Lovely Heritage and more. Families and groups have been able to use the centre for children’s parties, training and conferences. The centre is constantly in demand!!
In this year we have been able to raise money from the Winter Grant fund and the National Lottery for additional activities for Monday Movers and the Collyhurst Walking Group which had increased the numbers attending and provided funding for trips including Liverpool, Cleveleys and Hollingworth Lake.
These are some of the comments from our members. ‘Me and my husband Terry are Collyhurst residents and have become part of the St Georges Community when lockdown eased in 2020. I can honestly say that Tuesday Walking Group is a highlight in the week especially as my husband Terry has been diagnoised with dementia. He absolutely loves it. What a brilliant Community Centre, the facilities are excellent I hope that the management committee are helped with funding for the upkeep and even more community activities so more people can get involved.
Anne and Terry Worthington. Collyhurst
‘I come to the Monday club for lunch. I am very happy with the facilities. We have a good group of people, all friendly everyone makes me welcome, the community spirit is amazing’. Anne Pheasay. Miles Platting
In December 21 we organised a Christmas trip to Gullivers World for 110 children and adults and were able to do this at a reduced cost for families, everyone enjoyed the day.
I would like to thank Sue Bowen the Centre Manager for all her work in raising funds and organising the centre activities which has taken a lot of pressure off me and to thank Dot Lomax our Cleaner/Caretaker who does an amazing job keeping the centre clean and looked after. It’s over 13 years since the centre was refurbished and the staff and management committee do our best to keep the centre maintained to a high standard which isn’t always easy.
We would also like to thank Manchester City Council for their funding and hope that they will continue to fund St Georges in the future.
A special thanks to all the volunteers and the management committee who give their time freely to support the community.
Sheila Davies Chair.
## Beneficiaries of our services
Residents of Milesplatting, Collyhurst and Newton Heath areas older people and children and young people.
## **Financial review**
St Georges has been successful in raising income from grants, donations, rents and room hire and is able to meet is overheads for activities, centre running costs and staff salaries for this financial year and for the future. At the year end carried forward a budget of £37,559.
## Reserves policy
The charity is in a positive position at the end of reporting period and had increased its income.
Reserves policy
Any financial under spend will, if carried into the next financial year, be used in accordance with the following guidelines,
4
## St George's Youth and Community Association
## Reference and administrative information
## for the year ended 31 March 2022
1. If the money is an under spend from a specific grant it must be spent within its original purpose unless express permission has been received from the grant funders.
2. If under spend is from general budget then the management committee agree to via funds from one heading to another to boost spending in that area, for example, an underspend on Trips transferred to Building Repairs.
3. St George’s will endeavour to hold 15% of annual budget of its main running costs in reserve for emergencies such as unexpected repairs and maintenance to the building as required under the current lease or to cover restructuring of activities in the event of a reduction or loss of funding and redundancy payment in the event of the Charity winding down.
All spending must still be passed to the Management Committee and within guidelines of the Charity.
## **Plans for the future**
Our plans for the future are to continue to maintain and develop the centre for groups and residents within our area of benefit and to secure long term funding to develop further activities that the support the residents to have an influence in the areas regeneration in social, economic and environmental development.
## **Structure, governance and management**
All management committee members are elected at the AGM by a vote. Residents and people interested in becoming Trustees would be given an induction by existing members and the Centre Manager and provided with all relevant policies and procedures for the Charity. The Trustees may recruit members who they feel would bring skills and expertise in the development of the organisation. The management committee attends regular meetings which provide an overview of the financial and organisational activities and is an opportunity to make decisions and review how the Charity is progressing.
Monitoring and evaluation of the Charities financial and programme activities are presented.
St George’s Community Centre is managed by St George’s Youth and Community Association. It is a
small unincorporated community group. The current constitution was adopted in October 2005.
The organisation is an unincorporated charity, registered as a charity on 5th September 1978 in England
and Wales.
The trustees are members of the charity but this entitles them only to voting rights. The trustees have
no beneficial interest in the charity.
The Chair and Treasurer of the group also attend other partnership meetings including the following:
- Miles Platting Partnership Meeting
- Age Friendly Locality Network
- Collyhurst Big Local
The charity was constituted on 5th September 1978 The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 10 to the accounts.
## Related parties and relationships with other organisations
5
St George's Youth and Community Association
## Reference and administrative information
for the year ended 31 March 2022
Sheila Davies Chair
Mureen Hyland Secretary
Christine Daniels management committee
## Remuneration policy for key management personnel
Renumeration for staff is decided by the management committee in line with relevant policies on wages, inflation, pension etc
6
St George's Youth and Community Association
## Reference and administrative information
## for the year ended 31 March 2022
## **Statement of responsibilities of the trustees**
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the trustees should follow best practice and:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The trustees’ annual report has been approved by the trustees on 14/09/2022 and signed on their behalf by
Sheila Davies
Chair
7
Independent examiner’s report
## to the trustees of
## St George’s Youth and Community Association
I report to the charity trustees on my examination of the accounts of the company for the year ended 31[st] March 2022 which are set out on pages 9 to 24.
## **Responsibilities and basis of report**
As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the company are 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 your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Jennifer Daniel FCCA DChA
Slade & Cooper Limited Beehive Mill, Jersey St Manchester, M4 6JG
Date 11 January 2023
8
## St George's Youth and Community Association
## Statement of Financial Activities
## for the year ended 31 March 2022
|Unrestricted
funds
Note
£
**Income from:**
Charitable activities:
4
39,763
5
14,444
**Total income**
**54,672**
**Expenditure on:**
Charitable activities:
6
40,424
**Total expenditure**
**40,424**
14,248
8
**14,248**
**Net movement in funds for the year**
**14,248**
**Reconciliation of funds**
Total funds brought forward
25,925
**Total funds carried forward**
**40,173**
Other trading activities
**Net income/(expenditure) before**
**net gains/(losses) on investments**
**Net income/(expenditure) for the**
**year**|Restricted
funds
£
16,200
-
**16,200**
10,668
**10,668**
5,532
**5,532**
**5,532**
4,115
**9,647**|Total funds
2022
£
55,963
14,444
**70,872**
51,092
**51,092**
19,780
**19,780**
**19,780**
30,040
**49,820**|_Total funds_
_2021_
_£_
_28,479_
_11,456_|
|---|---|---|---|
||||**_41,751_**|
||||_60,769_|
||||**_60,769_**|
||||_(19,018)_
**_(19,018)_**|
||||**_(19,018)_**
_49,058_|
||||**_30,040_**|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
9
## St George's Youth and Community Association
## Balance Sheet as at 31 March 2022
|Note
£
£
**Fixed assets**
Tangible assets
13
13,120
**Current assets**
Debtors
14
668
Cash at bank and in hand
37,716
**Total current assets**
**38,384**
**Liabilities**
Creditors: amounts falling
due in less than one year
15
(1,684)
**Net current assets**
**36,700**
**Total assets less current liabilities**
_49,820_
**Net assets**
**49,820**
**Funds of the charity:**
Restricted income funds
16
9,647
Unrestricted income funds
17
40,173
**Total charity funds**
**49,820**
2022|_£_
_£_
_15,147_
_674_
_15,959_
**_16,633_**
_(1,740)_
**_14,893_**
_30,040_
**_30,040_**
_4,115_
_25,925_
**_30,040_**
_2021_|_£_
_£_
_15,147_
_674_
_15,959_
**_16,633_**
_(1,740)_
**_14,893_**
_30,040_
**_30,040_**
_4,115_
_25,925_
**_30,040_**
_2021_|
|---|---|---|
|||_30,040_|
|||**_30,040_**|
|||_4,115_
_25,925_|
|||**_30,040_**|
The notes on pages 12 to 24 form part of these accounts.
Approved by the trustees on 14/09/2022 and signed on their behalf by:
Sheila Davies (Trustee) Sue Anya (Trustee)
10
## St George's Youth and Community Association
Statement of Cash Flows for the year ending 31 March 2022
|Note
2022
£
**Cash provided by/(used in) operating activities**
20
**21,757**
21,757
Cash and cash equivalents at the beginning of the year
15,959
**Cash and cash equivalents at the end of the year**
**37,716**
Increase/(decrease) in cash and cash
equivalents in the year|_2021_
_£_
**_(16,010)_**|
|---|---|
||_(16,010)_
_31,969_|
||**_15,959_**|
11
St George's Youth and Community Association
**1 Accounting policies**
## Notes to the accounts for the year ended 31 March 2022
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **a Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Accounting Practice.
The accounts (financial statements) have been prepared to give a 'true and fair view' and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019, rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
St George's Youth and Community Association meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
## **b Preparation of the accounts on a going concern basis**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.
## **c Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.
12
St George's Youth and Community Association
Notes to the accounts for the year ended 31 March 2022 (continued)
## **d Donated services and facilities**
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## **e Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
## **f Fund accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
## **g Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **h Operating leases**
Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.
13
St George's Youth and Community Association
Notes to the accounts for the year ended 31 March 2022 (continued)
## **i Tangible fixed assets**
Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
Leasehold improvements 20 years Equipment 5 years
## **j Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **k Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **l Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **m Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **2 Legal status of the charity**
The charity is an unincorporated charity registered as a charity in England & Wales.
14
## St George's Youth and Community Association
## Notes to the accounts for the year ended 31 March 2022 (continued)
## **3 Income from donations and legacies**
**4**
|Donations
Other income
**Total**
**_Previous Reporting Period_**
Donations
Other income
**Total**
**Income from charitable activities**
Manchester City Council Revenue
Adactus Housing Association
Gmat
Awards for All
**Total**
**_Previous Reporting Period_**
Manchester City Council Revenue
Adactus Housing Association
Gmat
**_Total_**|Unrestricted
£
350
115
465
Unrestricted
£
973
843
1,816|Restricted
£
-
-
-
Restricted
£
-
-
-
Unrestricted
£
26,763
-
13,000
-
39,763
_Unrestricted_
_£_
_18,496_
_6,000_
_24,496_|_Total 2022_
_£_
_350_
_115_
_465_
_Total 2021_
_£_
_973_
_843_
_1,816_
Restricted
£
6,200
-
-
10,000
16,200
_Restricted_
_£_
_-_
_3,983_
_-_
_3,983_|_Total 2022_
_£_
_32,963_
_-_
_13,000_
_10,000_|
|---|---|---|---|---|
|||||_55,963_|
|||||_Total 2021_
_£_
_18,496_
_3,983_
_6,000_|
|||||_28,479_|
15
## St George's Youth and Community Association
## Notes to the accounts for the year ended 31 March 2022 (continued)
## **5 Income from other trading activities**
- **6**
|Rental income
Room hire
All income from other trading activities is unrestricted.
**Analysis of expenditure on charitable activities**
Staff costs
Rent, Rates and Water
Heat and Light
Telephone and IT
Insurance
Stationery and Postage
Travel and Accommodation
Equipment
Repairs and building maintenance
Miscellaneous
YPAC admin, caretaking, cleaning
Refreshments
Depreciation
Project and excursion costs
Cleaning and Hygiene
Security
Payroll and bookeeing cost
Restricted expenditure
Unrestricted expenditure
Governance costs (see
note 7)|2022
£
-
14,444
14,444
Total 2022
£
21,863
2,831
6,033
361
1,258
222
1,171
-
2,551
111
341
425
2,028
6,305
1,640
1,470
1,522
960
51,092
2022
£
10,668
40,424
51,092|_2021_
_£_
_-_
_11,456_|
|---|---|---|
|||_11,456_|
|||_Total 2021_
_21,636_
_346_
_7,609_
_4,436_
_1,571_
_171_
_18_
_-_
_15,676_
_81_
_1,073_
_1,122_
_2,027_
_-_
_1,879_
_1,966_
_-_
_1,158_|
|||60,769|
|||_2021_
_£_
_-_
_60,769_|
|||_60,769_|
16
## St George's Youth and Community Association
## Notes to the accounts for the year ended 31 March 2022 (continued)
## **7 Analysis of governance and support costs**
**8**
|Basis of
apportionment
Accountancy services
Governance
AGM Costs
Governance
**_Previous Reporting Period_**
_Basis of_
_apportionment_
_Accountancy services_
_Governance_
AGM Costs
_Governance_
**Net income/(expenditure) for the year**
This is stated after charging/(crediting):
2022
£
Depreciation
2,028
- accountancy fees
600
- independent examination
360
-
Independent examiner's fees|Governance
£
960
-
960
_Governance_
_£_
_840_
_-_
_840_
_2021_
_£_
_2,027_
_480_
_240_
_-_|Total 2022
£
-
-|
|---|---|---|
|||-|
|||_Total 2021_
_£_
_840_
_-_|
|||_840_|
||||
17
**9 Staff costs**
## St George's Youth and Community Association
Notes to the accounts for the year ended 31 March 2022 (continued)
Staff costs during the year were as follows:
|ff costs during the year were as follows:|||
|---|---|---|
|Wages and salaries
Pension costs
Freelancers|2022
£
21,863
-
-
21,863|_2021_
_£_
_18,820_
_86_
_2,730_|
|||_21,636_|
No employees has employee benefits in excess of £60,000 (2021: No).
The average number of staff employed during the period was 2 (2021: 2).
The average full time equivalent number of staff employed during the period was 0.8 (2021: 0.7).
The key management personnel of the charity comprise the trustees and the Centre Manager. The total employee benefits of the key management personnel of the charity were £16,380 (2021: £nil).
## **10 Trustee remuneration and expenses, and related party transactions**
No(2021;No) trustees were paid as volunteer for sessions fees. (2021: Nil).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2021: No).
18
**11 Government grants**
## St George's Youth and Community Association
Notes to the accounts for the year ended 31 March 2022 (continued)
The government grants recognised in the accounts were as follows:
|Manchester City Council|2022
£
26,763
26,763|_2021_
_£_
_18,496_|
|---|---|---|
|||_18,496_|
## **12 Corporation tax**
The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
19
## St George's Youth and Community Association
Notes to the accounts for the year ended 31 March 2022 (continued)
## **13 Fixed assets: tangible assets**
|Leasehold
improvements
**Cost**
£
36,257
Additions
-
Disposals
-
36,257
**Depreciation**
21,754
Charge for the year
1,812
23,566
**Net book value**
12,691
_14,503_
**14**
**Debtors**
Prepayments and accrued income
**15**
**Creditors: amounts falling due within one year**
Trade creditors
Other creditors and accruals
At 1 April 2021
At 31 March 2022
At 31 March 2022
At 1 April 2021
At 31 March 2022
_At 31 March 2021_|Office
equipment
£
12,458
-
12,458
11,814
215
12,029
429
_644_
2022
£
668
668
2022
£
724
960
1,684|£
48,715
-
-
Total|
|---|---|---|
|||48,715|
|||33,568
2,027|
|||35,595|
|||13,120|
|||_15,147_|
|||_2021_
_£_
_674_|
|||_674_|
|||_2021_
_£_
_-_
_1,740_|
|||_1,740_|
20
**16 Analysis of movements in restricted funds**
## St George's Youth and Community Association
## Notes to the accounts for the year ended 31 March 2022 (continued)
|Total
_Total_
**_Previous Reporting_**
**_Period_**
Manchester
University/Age
Friendly
Manchester
University/Age
Friendly
Adactus Housing
Association
Adactus Housing
Association
MCC - Winter Grant
Awards for All|Balance at
1 April
2021
£
132
3,983
-
-
4,115
_Balance at_
_1 April_
_2020_
_£_
_132_
_-_
_132_|Income
£
-
-
6,200
10,000
16,200
_Income_
_£_
_-_
_3,983_
_3,983_|Expenditure
£
(132)
(3,983)
(4,993)
(1,560)
(10,668)
_Expenditure_
_£_
_-_
_-_
_-_|Transfers
£
-
-
-
-
-
_Transfers_
_£_
_-_
_-_
_-_|Balance at
31 March
2022
£
-
-
1,207
8,440|
|---|---|---|---|---|---|
||||||9,647|
||||||_Balance at_
_31 March_
_2021_
_£_
_132_
_3,983_|
||||||_4,115_|
## **Name of restricted fund Description, nature and purposes of the fund**
Manchester Age Friendly (over 55s meetup group) University/Age Friendly MCC - Winter Grant Walking group and mond Movers Awards for All (Lottery) Contribution towards activities/AGM and family trips Adactus For purchase of laptops
21
## St George's Youth and Community Association
## Notes to the accounts for the year ended 31 March 2022 (continued)
## **17 Analysis of movement in unrestricted funds**
|General fund
**_Previous Reporting_**
**_Period_**
_General fund_
**Name of**
General fund|Balance
at 1 April
2021
Income
Expenditure
Transfers
£
£
£
£
25,925
54,672
(40,424)
-
25,925
54,672
(40,424)
-
_Balance_
_at 1 April_
_2020_
_Income_
_Expenditure_
_Transfers_
_£_
_£_
_£_
_£_
_48,926_
_37,768_
_(60,769)_
_-_
_48,926_
_37,768_
_(60,769)_
_-_
**Description, nature and purposes of the fund**
The free reserves after allowing for all designated funds|As at 31
March 2022
£
40,173|
|---|---|---|
|||40,173|
|||_As at 31_
_March_
_2021_
_£_
_25,925_|
|||_25,925_|
||||
## **18 Analysis of net assets between funds**
|Tangible fixed assets
Other net current assets/(liabilities)
Total
**_Previous Reporting Period_**
_Tangible fixed assets_
_Other net current assets/(liabilities)_
_Total_|General
fund
£
13,120
27,053
40,173
_General_
_fund_
_£_
_15,147_
_14,893_
_30,040_|Designated
funds
£
-
-
-
_Designated_
_funds_
_£_
_-_
_-_
_-_|Restricted
funds
£
-
9,647
9,647
_Restricted_
_funds_
_£_
_-_
_-_
_-_|Total
£
13,120
36,700|
|---|---|---|---|---|
|||||49,820|
|||||_Total_
_£_
_15,147_
_14,893_|
|||||_30,040_|
22
## St George's Youth and Community Association
## Notes to the accounts for the year ended 31 March 2022 (continued)
## **19 Operating lease commitments**
The charity's total future minimum lease payments under non-cancellable operating leases is as
|Less than one year
One to five years
Over five years|2022
_2021_
£
_£_
-
_-_
-
_-_
93,750
_98,750_
93,750
_98,750_
Property|2022
_2021_
£
_£_
-
_-_
-
_-_
93,750
_98,750_
93,750
_98,750_
Property|
|---|---|---|
|||_98,750_|
## **20 Reconciliation of net movement in funds to net cash flow from operating activities**
|**Net income/(expenditure) for the year**
**Adjustments for:**
Depreciation charge
Decrease/(increase) in debtors
Increase/(decrease) in creditors
**Net cash provided by/(used in) operating**|2022
£
19,780
2,027
6
(56)
21,757|_2021_
_£_
_(19,018)_
_2,028_
_260_
_720_|
|---|---|---|
|||_(16,010)_|
23
_St George's Youth and Community Association_
## _Statement of Financial Activities for the year ended 31 March 2021_
|_Note_
**_Income from:_**
_Donations and legacies_
_3_
_Charitable activities:_
_4_
_5_
**_Total income_**
**_Expenditure on:_**
_Charitable activities:_
_6_
**_Total expenditure_**
_8_
**_Net movement in funds for the year_**
**_Reconciliation of funds_**
_Total funds brought forward_
**_Total funds carried forward_**
**_Net income/(expenditure) for the_**
**_year_**
_Other trading activities_
**_Net income/(expenditure) before_**
**_net gains/(losses) on_**
**_investments_**|_Unrestricted_
_funds_
_£_
_1,816_
_24,496_
_11,456_
**_37,768_**
_60,769_
**_60,769_**
_(23,001)_
**_(23,001)_**
**_(23,001)_**
_48,926_
**_25,925_**|_Restricted_
_funds_
_£_
_-_
_3,983_
_-_
**_3,983_**
_-_
**_-_**
_3,983_
**_3,983_**
**_3,983_**
_132_
**_4,115_**|_Total funds_
_2021_
_£_
_1,816_
_28,479_
_11,456_
**_41,751_**
_60,769_
**_60,769_**
_(19,018)_
**_(19,018)_**
**_(19,018)_**
_49,058_
**_30,040_**|_Total funds_
_2020_
_£_
_5,075_
_43,524_
_17,251_|
|---|---|---|---|---|
|||||**_65,850_**|
|||||_60,904_|
|||||**_60,904_**|
|||||_4,946_
**_4,946_**|
|||||**_4,946_**
_44,112_|
|||||**_49,058_**|
_The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities._
24