Charity Number: 507873
## St George’s Youth and Community Association
Report and financial statements For the year ended 31[st] March 2023
St George's Youth and Community Association
Reference and administrative information
## for the year ended 31 March 2023
**Charity number** 507873 **Registered office and operational address** St George’s Youth and Community Association Bothwell Road, Collyhurst, Manchester M40 7NY
**Trustees** Trustees, who served during the year and up to the date of this report were as follows:
Christine Daniels Sheila Davies Beverley Stringer Maureen Hyland Susan Anya Andrea Lyons Anne Worthington
**KEY MANAGEMENT** Sue Bowen centre manager **Personnel** Dot Lomax Caretaker /cleaning operative **Bookkeeping** Lydia Anthony LA Finance support
**Bankers**
Barclays Bank plc Leicester LE87 2BB
## **Independent Examiner**
Jennifer Daniel FCCA DChA Slade & Cooper Limited Beehive Mill Jersey St Ancoats Manchester M4 6JG
1
## St George's Youth and Community Association
## Trustees’ annual report
## for the year ended 31 March 2023
The trustees present their report and the unaudited financial statements for the year ended 31[st] March 2023.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association 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 religion.
The trustees review the aims and objectives of all activities that are held at St Georges annually. looking at 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, and the wider community. The review also helps the trustees ensure the charity’s aims, objectives and activities remain 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 2022 to March 2023**
St Georges are now fully back to having a number of groups using the centre. We hold a Monday movers session on a Monday morning, these sessions are aimed at residents of Collyhurst, Miles Platting, Ancoats and Newton Health area of Manchester. The group is aimed at people over 55. Throughout the year we have seen numbers grow and have a regular core group.
2
## St George's Youth and Community Association
## Trustees’ annual report
## for the year ended 31 March 2023
Collyhurst walking group again has been very successful, and seen a number of walkers attend on a weekly basis. Both these groups hold a healthy lunch after, and we have seen relationships build and noticed a change is social interaction between users. Each group empathies on wellbeing and aims to reduce social isolation. M40 gateway who currently fund Collyhurst walking group have no funding to carry on supporting the Walking group, so St Georges will look for funding to ensure this provision is not lost.
St Georges is passionate about all residents of Collyhurst and the wider community. We offer a warm hub and safe environment during these hard times of the cost of living crisis. St Georges will continue to offer support where possible and look for further funding to ensure we can offer support for families and older residents.
A statements from users of Monday and Tuesday sessions
I have been fortunate to have become part of this community centre and benefited in a number of ways. Being involved has greatly improved my wellbeing and social interaction. I was looking for alternatives to medication, these groups have proven invaluable, as I am living on my own. We share information, laugh and banter. This greatly enriches our lives ( being over fifty some users over 70) . We share a whats app group and share our walks on a number of platforms. It cannot be underestimated the overall fulfilment of the community we have built in the groups.
## **ANNE PHILHIPS** (Monday mover and walking group user)
St Georges continue to support
Ypac youth and children’s groups and playscheme.
Narcotics Anonymous
Eritrean Group
## Zumba
Creative Writing group
Space (group supports parents carers of children with disabilities)
Lovely heritage (supporting families with children with Down's Syndrome)
Mcr Cares
Mexican dance
M40 Debt,housing and benefit advice
St Georges continues to hire hall-outs for childrens parties, training and conferences.
3
St George's Youth and Community Association
## Trustees’ annual report
## for the year ended 31 March 2023
We were able to offer a family trip to Southport for residents and users of St Georges in December 2022
Sue Bowen, the current manager, will be leaving St Georges on 31st March. St Georges community and management committee would like to thank Sue for all her hard work whilst centre manager and wish her luck in her new ventures. We would also like to thank Dot Lomas for looking after the centre keeping it clean and tidy.
Cath Lavin will be the new Centre manager, from 13th March Sue Bowen will do a handover for the last two weeks of March.
We would like to thank Manchester City council for their funding, Collyhust Big Local who have also supported St Georges and other funders.
Finally a massive thank you to all the Volunteers and management committee members for all their support and time, you help make St Georges the warm safe place that has become invaluable to users of St Georges.
## **Sheila Davies, Chair.**
## **Financial review**
The charity is in a stable position at the end of the reporting period and has increased its income. St Georges have secured funding from Manchester City Council for year 2023/2025
Plus a further £30.000 for 2 years from Connect Collyhurst
## Reserves policy
Any financial under spend will, if carried into the next financial year, be used in accordance with the following guidelines,
1. If the money is 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 the 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 5% 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.
All spending must still be passed to the Management Committee and within guidelines of the Charity.
## **Plans for the future**
St George’s successfully applied for Funding from Our Manchester fund for 2023/2025 to maintain the centre and will also focus on delivering new activities for the local community and increasing our income through room hire and letting our offices.
St Georges will have a social media page (Facebook instagram etc ) to ensure we are targeting a wider audiance, and highlight the space available for hire. St Georges currently have a Website, and we aim to update this this coming year and monitor monthly or as needed.
4
## St George's Youth and Community Association
## Trustees’ annual report
## for the year ended 31 March 2023
St Georges are looking to purchase a new cooker for the centre, as we host a number of groups that provide food and cooking activities listed below are a number of groups that will benefit.
Ypac who deliver youth and children's groups, plus holiday playscheme. YPAC delivers 4 sessions per week for young people, having cooking sessions with young people, and ensuring they have a well balanced meal and help them to make healthy choices, through actively involving participants to help with food prep, cooking and looking at nutritional value.
Mcr cares hold cooking on a budget for residents in and around the M40 area. They have a chef that comes in and shares recipes and again nutritional value of produce, how to make healthy meals for themselves and their families on a low budget, which is even more detrimental during the current cost of living crisis
Space a group that work with families with children with additional needs, working primarily with parents and carers. The provide these parents with a light lunch and often use the cooker to prepare food.
St Georges centre also runs a Monday Movers group and a wellness walking group on Tuesdays for over 40s local residents. After both sessions the group comes together for a healthy lunch. These activities are well attended and have helped local residents from Collyhurst and surrounding areas to come together, which in turn has had a massive impact on their mental wellbeing and helped reduce social isolation. The Eritrean group uses the hall each Sunday for 4 hours, the group has both adults and children that attend and they also prepare lunch for all the families. St Georges also rents the hall and training room out to other groups and local residents for one off events, ie Childrens parties, training sessions.
## **Structure, governance and management**
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 5[th] 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
- Community Savers
- Age Friendly Locality Network
- Collyhurst Big Local
## **Related parties and relationships with other organisations**
St George’s Youth and Community Centre is supported by and works in partnership with Our Manchester ‘Manchester City Council, Jigsaw Housing Association and Collyhurst Big Local.
The Chair of the group also attends other partnership meetings including the following:
- Miles Platting Partnership Meeting
- Age Friendly Locality Network
- Community Savers
- Collyhurst Big Local
5
st Georye's Youth and Community Association
Trustees. annual report
for the year ended 31 March 2023
Law applicable to charitles In England and Wales requ15 the lThstee5 to prepa Ilnancial statements
for eath flnanclal year whlch glve a true falr vlew of the thatity's flnandal artlvitles durlng the
perlod and of its flnanclal posltlon at the end of the pertrrfl. In prtparbng flnandal statements gmng
true and falr vlew. the trustees should follow best prxtlce and:
Select sultable accoUnn9 pollcles and then apply them con51ste
Observe the methods aThl prtnclples In the charfes SORP
Make Judgements and e#lmètes that are reanable and prudeJ)t
Stste whether aPO1¢at UK Accountlng Standards and staternts of reo)mrnended pracyce have
been followed, subjert to ony matsrfal departu$ dlgdosed and explalned In the flnanclèl
statements
Prepare the flnandal #atements on the Ong concern basls unles5 tt Is Inapwoprlate to wesume
that the tharlty will continuè in oporntil
trustees are responslble for keeing proper •xountlng fecord5 that dlsdose reasonable
accuracy at any tbme the fiftda1 posltlon of the thwlty and enat4e them to ensure that the flnandal
Staternts oynpjy wlth the Charltlts Att 2011. They are alg) re¥ble for safeguardlng the assets of
the dmrlty antl hence for taklno msonable steps for the prevwthn and drtecllon of lrnud and other
Irregularfjtles.
The trustees are resp)nslble for the MJIntenan ènd Intsgrlty of the corp)rote and flnanclal
Infomatbon Induded on the thèrlty's Ymebslte. Leglslatlon bn the Unlted Kln9dorn gwernlng the
preparnyon and dbssemlnovon of flnMthI #ateffle nw dlffer legW)tkx1 Sn other )Jrlsdbctlons.
The trurtees. annual report has bew apwoved by the tru#ees on
behalf by
wid *ned on thdr
Sue Anya (Trustee)
## Independent examiner’s report
## to the members 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 2023 which are set out on pages 8 to 23.
## **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: 22 November 2023
7
St George's Youth and Community Association
## Statement of Financial Activities
## for the year ended 31 March 2023
|Unrestricted
funds
Note
£
**Income from:**
Donations and legacies
3
730
Charitable activities:
4
20,659
5
19,675
**Total income**
**41,064**
**Expenditure on:**
Charitable activities:
6
44,398
**Total expenditure**
**44,398**
(3,334)
8
**(3,334)**
Transfer between funds
-
**Net movement in funds for the year**
**(3,334)**
**Reconciliation of funds**
Total funds brought forward
40,173
**Total funds carried forward**
**36,839**
Other trading activities
**Net income/(expenditure) before**
**net gains/(losses) on investments**
**Net income/(expenditure) for the**
**year**|Restricted
funds
£
-
15,000
-
**15,000**
14,647
**14,647**
353
**353**
-
**353**
9,647
**10,000**|Total funds
2023
£
730
35,659
19,675
**56,064**
59,045
**59,045**
(2,981)
**(2,981)**
-
**(2,981)**
49,820
**46,839**|_Total funds_
_2022_
_£_
_465_
_55,963_
_14,444_|
|---|---|---|---|
||||**_70,872_**|
||||_51,092_|
||||**_51,092_**|
||||_19,780_
**_19,780_**
_-_|
||||**_19,780_**
_30,040_|
||||**_49,820_**|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
8
St George's Youth and Community Association
Balance Sheet
as at 31 March 2023
2023
2022
Flxed assets
Tan9lble assets
Current assets
Debtors
Cash at bank and in hand
13
11,092
13,120
14
1,155
37,356
37,716
Tot•1 current assets
38.511
Llabllltles
Creditors: amounts falllng
due in less than one year
(2,764)
(1,684)
Net currnnt •$•ets
35,747
36,700
Total asMts14M current Il•bllltl
46.839
49,820
N•t auets
46,839
49,820
Fund• of th• charlty:
Restrfcted Income fiJnds
Unrestrfcted Income funds
10.000
36,839
9.647
40.173
17
Total chJrlty fund•
46,839
49,820
The notes on pages 11 to 23 lorm part of these accounts.
Approved by the trustees on 18 111 12023 and slgned on thelr behalf by:
Shella Davles (Trustee)
Sue Anya (frustee)
St George's Youth and Community Association
Statement of Cash Flows for the year ending 31 March 2023
|Note
2023
£
**Cash provided by/(used in) operating activities**
20
**(360)**
(360)
Cash and cash equivalents at the beginning of the year
37,716
**Cash and cash equivalents at the end of the year**
**37,356**
Increase/(decrease) in cash and cash
equivalents in the year|_2022_
_£_
**_21,757_**|
|---|---|
||_21,757_
_15,959_|
||**_37,716_**|
10
St George's Youth and Community Association
Notes to the accounts for the year ended 31 March 2023
**1 Accounting policies**
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.
11
St George's Youth and Community Association
Notes to the accounts for the year ended 31 March 2023 (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.
12
St George's Youth and Community Association
Notes to the accounts for the year ended 31 March 2023 (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.
13
St George's Youth and Community Association
## Notes to the accounts for the year ended 31 March 2023 (continued)
## **3 Income from donations and legacies**
|Donations
Other income
**Total**
**_Previous Reporting Period_**
Donations
Other income
**Total**
**4**
**Income from charitable activities**
Manchester City Council Revenue
Collyhurst Big Local Partnership
BHS
**Total**
**_Previous Reporting Period_**
Manchester City Council Revenue
Adactus Housing Association
Gmat
Awards for All
**_Total_**|Unrestricted
£
660
70
730
Unrestricted
£
350
115
-
465|Restricted
£
-
-
-
Restricted
£
-
-
-
-
Unrestricted
£
20,259
-
400
20,659
_Unrestricted_
_£_
_26,763_
_-_
_13,000_
_-_
-
_-_
_39,763_|_Total 2023_
_£_
_660_
_70_
_730_
_Total 2022_
_£_
_350_
_115_
_-_
_465_
Restricted
£
-
15,000
-
15,000
_Restricted_
_£_
_6,200_
_-_
_-_
10,000
_-_
_16,200_|_Total 2023_
_£_
_20,259_
_15,000_
_400_|
|---|---|---|---|---|
|||||_35,659_|
|||||_Total 2022_
_£_
_32,963_
_-_
_13,000_
_10,000_|
|||||_55,963_|
14
St George's Youth and Community Association
Notes to the accounts for the year ended 31 March 2023 (continued)
## **5 Income from other trading activities**
|**Income from other trading activities**|||
|---|---|---|
|Room hire
All income from other trading activities is unrestricted.|2023
£
19,675
19,675|_2022_
_£_
_14,444_|
|||_14,444_|
||||
## **6 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
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
Support costs (see note
Governance costs (see note 7)|Total 2023
£
22,127
2,554
7,348
677
1,276
8
3,050
2,208
-
225
-
2,028
13,795
1,724
-
945
1,080
-
59,045
2023
£
14,647
44,398
59,045|_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_|
15
**7 Analysis of governance and support costs**
## St George's Youth and Community Association
## Notes to the accounts for the year ended 31 March 2023 (continued)
## **8**
|Basis of
apportionment
Accountancy services
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):
2023
£
Depreciation
2,028
- accountancy fees
720
- independent examination
360
Independent examiner's fees|Governance
£
1,080
1,080
_Governance_
_£_
_960_
_-_
_960_
_2022_
_£_
_2,028_
_600_
_360_|Total 2023
£
-|
|---|---|---|
|||-|
|||_Total 2022_
_£_
_960_
_-_|
|||_960_|
||||
16
St George's Youth and Community Association
## Notes to the accounts for the year ended 31 March 2023 (continued)
## **9 Staff costs**
Staff costs during the year were as follows:
|ff costs during the year were as follows:|||
|---|---|---|
|Wages and salaries
Social security costs
Pension costs|2023
£
22,127
-
-
22,127|_2022_
_£_
_21,863_
_-_
_-_|
|||_21,863_|
No employees has employee benefits in excess of £60,000 (2022: No).
The average number of staff employed during the period was 2 (2022: 2). The average full time equivalent number of staff employed during the period was 0.5 (2022: 0.8).
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 £16,871 (2022: £16,380).
## **10 Trustee remuneration and expenses, and related party transactions**
No (2022;No) trustees were paid as volunteer for sessions fees. (2022: 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 (2022: No).
17
St George's Youth and Community Association
Notes to the accounts for the year ended 31 March 2023 (continued)
## **11 Government grants**
The government grants recognised in the accounts were as follows:
|Manchester City Council|2023
£
20,659
20,659|_2022_
_£_
_26,763_|
|---|---|---|
|||_26,763_|
## **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.
18
St George's Youth and Community Association
## Notes to the accounts for the year ended 31 March 2023 (continued)
## **13 Fixed assets: tangible assets**
|Leasehold
improvements
**Cost**
£
36,257
Additions
-
Disposals
-
36,257
**Depreciation**
23,566
Charge for the year
1,813
25,379
**Net book value**
10,878
_12,691_
**14**
**Debtors**
Trade debtors
Prepayments and accrued income
**15**
**Creditors: amounts falling due within one year**
Trade creditors
Other creditors and accruals
At 1 April 2022
At 31 March 2023
At 31 March 2023
At 1 April 2022
At 31 March 2023
_At 31 March 2022_|Office
equipment
£
12,458
-
-
12,458
12,029
215
12,244
214
_429_
2023
£
480
675
1,155
2023
£
724
2,040
2,764|£
48,715
-
-
Total|
|---|---|---|
|||48,715|
|||35,595
2,028|
|||37,623|
|||11,092|
|||_13,120_|
|||_2022_
_£_
_-_
_668_|
|||_668_|
|||_2022_
_£_
_724_
_960_|
|||_1,684_|
19
## St George's Youth and Community Association
## Notes to the accounts for the year ended 31 March 2023 (continued)
## **16 Analysis of movements in restricted funds**
|Total
_Total_
Adactus Housing
Association
MCC - Winter Grant
Awards for All
Manchester
University/Age
Friendly
Collyhurst Big Local
Partnership
MCC - Winter Grant
Awards for All
**_Previous Reporting_**
**_Period_**|Balance at
1 April
2022
£
1,207
8,440
-
9,647
_Balance at_
_1 April_
_2021_
_£_
_132_
_3,983_
_-_
_-_
_4,115_|Income
£
-
-
15,000
15,000
_Income_
_£_
_-_
_-_
_6,200_
_10,000_
_16,200_|Expenditure
£
(1,207)
(8,440)
(5,000)
(14,647)
_Expenditure_
_£_
_(132)_
_(3,983)_
_(4,993)_
_(1,560)_
_(10,668)_|Transfers
£
-
-
-
-
_Transfers_
_£_
_-_
_-_
_-_
_-_
_-_|Balance at
31 March
2023
£
-
-
10,000|
|---|---|---|---|---|---|
||||||10,000|
||||||_Balance at_
_31 March_
_2022_
_£_
_-_
_-_
_1,207_
_8,440_|
||||||_9,647_|
## **Name of restricted fund Description, nature and purposes of the fund**
Collyhurst Big Local Contribution towards Residents Steering Group and Core running cost Partnership
MCC - Winter Grant Walking group and mond Movers Awards for All (Lottery) Contribution towards activities/AGM and family trips
20
St George's Youth and Community Association
## Notes to the accounts for the year ended 31 March 2023 (continued)
## **17 Analysis of movement in unrestricted funds**
|Balance
at 1 April
2022
Income
Expenditure
Transfers
£
£
£
£
40,173
41,064
(44,398)
-
40,173
41,064
(44,398)
-
_Balance_
_at 1 April_
_2021_
_Income_
_Expenditure_
_Transfers_
_£_
_£_
_£_
_£_
_25,925_
_54,672_
_(40,424)_
_-_
_25,925_
_54,672_
_(40,424)_
_-_
**Description, nature and purposes of the fund**
General fund
The free reserves after allowing for all designated funds
**Analysis of net assets between funds**
General
Designated
Restricted
fund
funds
funds
£
£
£
Tangible fixed assets
11,092
-
-
Other net current assets/(liabilities)
25,747
-
10,000
Total
36,839
-
10,000
**_Previous Reporting Period_**
_General_
_Designated_
_Restricted_
_fund_
_funds_
_funds_
_£_
_£_
_£_
_Tangible fixed assets_
_13,120_
_-_
_-_
_Fixed asset investments_
_-_
_Other net current assets/(liabilities)_
_27,053_
_-_
_9,647_
_Creditors of more than one year_
_-_
_Total_
_40,173_
_-_
_-_
**_Previous Reporting_**
**_Period_**
_General fund_
**Name of**
General fund|As at 31
March 2023
£
36,839|
|---|---|
||36,839|
||_As at 31_
_March_
_2022_
_£_
_40,173_|
||_40,173_|
||Total
£
11,092
35,747|
||46,839|
||_Total_
_£_
_13,120_
_-_
_36,700_
_-_|
||_49,820_|
## **18 Analysis of net assets between funds**
21
St George's Youth and Community Association
Notes to the accounts for the year ended 31 March 2023 (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|2023
_2022_
£
_£_
5,000
_5,000_
25,000
_25,000_
58,750
_63,750_
88,750
_93,750_
Property|2023
_2022_
£
_£_
5,000
_5,000_
25,000
_25,000_
58,750
_63,750_
88,750
_93,750_
Property|
|---|---|---|
|||_93,750_|
## **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**|2023
£
(2,981)
2,028
(487)
1,080
(360)|_2022_
_£_
_19,780_
_2,027_
_6_
_(56)_|
|---|---|---|
|||_21,757_|
22
## _St George's Youth and Community Association_
## _Statement of Financial Activities for the year ended March 2022_
|_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_
_£_
_465_
_39,763_
_14,444_
**_54,672_**
_40,424_
**_40,424_**
_14,248_
**_14,248_**
**_14,248_**
_25,925_
**_40,173_**|_Restricted_
_funds_
_£_
_-_
_16,200_
_-_
**_16,200_**
_10,668_
**_10,668_**
_5,532_
**_5,532_**
**_5,532_**
_4,115_
**_9,647_**|_Total funds_
_2022_
_£_
_465_
_55,963_
_14,444_
**_70,872_**
_51,092_
**_51,092_**
_19,780_
**_19,780_**
**_19,780_**
_30,040_
**_49,820_**|_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_**|
_The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities._
23