Charity Number: 507873 ## St George’s Youth and Community Association Report and financial statements For the year ended 31[st] March 2024 ## St George's Youth and Community Association ## Reference and administrative information ## for the year ended 31 March 2024 ## **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 (Chair) Beverley Stringer Maureen Hyland Susan Anya (Treasurer) Andrea Lyons Anne Worthington (Secretary) **KEY MANAGEMENT** Cath Lavin Centre Manager **Personnel** Liza Davies Caretaker/Cleaning operative **Bookkeeping** Lydia Anthony LA Finance support (employment ended November 2023) **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 2024 The trustees present their report and the unaudited financial statements for the year ended 31[st] March 2024. 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 George’s 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 2023 to March 2024** On a personal level I have been involved with St George’s for over 35 years and I am the current Chair for St George’s Committee. St George’s has seen greater use of the centre this year with various new groups booking and continuing into next year, covering health, unemployed/training and leisure activities being available, which is fantastic. 2 ## St George's Youth and Community Association ## Trustees’ annual report ## for the year ended 31 March 2024 We were able to offer a family trip to Gulliver’s World for residents and users of St George’s in December 2023. Cath Lavin has now started and settled into post and has been proactive in her work in the centre. Thank you for your continued hard work. Rebecca Sloan who took up the part time admin post of 8 hours in January 24, has been unable to continue in post due to family commitments and left February 24 but wish her luck for the future. Nicola Lavin will be the new administrator from April 24, working 16 hours. This is to allow the centre to be manned for more hours across the week. Liza Davies is now in post as our new caretaker/cleaner July 23 and is doing a great job keeping the centre clean and tidy, thank you. Also we are pleased to have a Defib attached at the entrance of the building. As we have seen increase usage for the centre we now have a contract with cathedral hygiene for both the hand dryers as these are more ecofriendly and cost effective and sanitary bins in the toilets. During the year we have been able to get cash cards issued to steer away from the use of cash. We have 3 cards one is with the Chair of the committee, one with the treasurer and one for the current Centre Manager. We have been able to purchase a washing machine and cooker, which helps groups prepare healthy snacks and enable to building to be rented to cooking groups and other hirers of the building. Throughout the year we have had maintenance work carried out for example a new carpet has been added to the foyer. Thank you to Manchester City Council for their funding, Collyhurst Big Local and all other funders who have supported St George’s. Finally, a big thank you to all our committed Volunteers and management committee members for their continued support, time and dedication to help make St George’s, the welcoming safe environment that is proven to be invaluable to the users and community of Collyhurst and surrounding areas. ## **Statement from service user:** I was made a widow three years ago. Someone told me about St George’s. I am so glad I went there. I do sit down Yoga and it helps with my chest and breathing. It’s followed by a healthy lunch and a good chat. We also go on trips out. I’ve met some lovely people. If I didn’t go there I would be sat in looking at 4 walls. ## **M. Bennett (User of Monday movers/Chair Yoga)** 3 St George's Youth and Community Association ## Trustees’ annual report ## for the year ended 31 March 2024 ## **St George’s continue to support** Ypac youth and children’s groups and playscheme. Narcotics Anonymous Eritrean Group Zumba Space (group supports parents carers of children with disabilities) Mexican dance Expert Patient Programme Marrisso Health (healthy Hearts) Nuffield (Joint pain programme) Working Wonders training (CSCS and SIA cards) Connecting Collyhurst qand Big Local Martial arts Expert Patient Programme (New) Joanna Burrows MMU consultation of regeneration of Collyhurst (Continuing 2024) CCE friends of Irk Valley and Sand Hills St George’s continues to hire the hall out for childrens parties, training and conferences. Urban Village – vaccination programme(flu and Covid) ## **Sheila Davies (Chair)** ## **Statement of events and activities for this year include:** Trips for age friendly to Halifax and Southport Young People hosted an afternoon tea for their elders Xmas celebration for age friendly 4 St George's Youth and Community Association ## Trustees’ annual report ## for the year ended 31 March 2024 ## **Financial review** The charity is in a stable position at the end of the reporting period and has increased its income. St George’s have secured funding from Manchester City Council for year 2023/2025, plus a further £30.000 for 2 years from Connect Collyhurst upto March 2025 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 also rents the hall and training room out to other groups and local residents for one off events, ie Children’s parties, training sessions. St George’s will continue working alongside supporting Connecting Collyhurst. We will support the planning applications and establish the community Display Boards. There will be 3 boards in locations in Collyhurst and an additional one within the perimeter of St George’s youth and community centre. These boards are to distribute information for people locally and surrounding areas. St George’s to take part in the St George’s day parade. Following Carbon Literacy training we plan to have planting containers to have a Green Screen along the fence line of Oldham Road to help reduce the pollution. Also obtain a food and garden waste bin to be used along side the current bins already at the centre, to promote recycling. We have secured Microsoft packages and updating of emails and website address. Change over from dated logo to a more updated one. Promotion and increased use of the social media to promote the centre and share information to the wider audience. We also aim to purchase 1 if not 2 Desktop PC for the office. We will advertise to recruit additional committee members. The St George’s sign on the front of the building to be either replaced or repaired. Martial Arts group booked and to start April 2024. Further accommodate the Nuffield group with further bookings as this has been well attended. 5 St George's Youth and Community Association ## Trustees’ annual report ## for the year ended 31 March 2024 ## **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. In November we had a successful AGM the secretary, chair and treasure were re-elected. Additional training has been taken up by staff members: First Aid Carbon Literacy Safe guarding 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 - Connecting Collyhurst ## **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 6 ## St George's Youth and Community Association ## Trustees’ annual report ## for the year ended 31 March 2024 - 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 ____________ and signed on their behalf by: ## aes Susan Anya (Treasurer) 7 ## 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 2024 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: 24 January 2025 8 St George's Youth and Community Association Statement of Financial Activities for the year ended 31 March 2024 Unrestricted funds Restricted funds Total funds 2024 Total funds 2023 Note Income from: Donations and legacies 3,007 3,007 730 Charitable activities.. 46,287 22,000 68,287 35,659 Other trading activities 25,677 25,677 19,675 Total income 74,971 22,000 96,971 56,064 Expenditure on: Raising funds 130 130 Charitable activities.. 67,214 6,250 67,214 59,045 Total expenditure 67,344 6,250 67,344 59,045 Net income/{expenditure) before net gains/(losses) on investments 7,627 15,750 29,627 (2, 981) Net Income/(expenditure) for the year 7,627 15,750 29,627 (2, 981) Transfer between funds Net movement in funds for the year 7,627 15,750 29,627 (2, 981) Reconciliation of funds Total funds brought forward 36,839 10,000 46,839 49,820 Total funds carried forward 44,466 25,750 76,466 46,839 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. ## St George's Youth and Community Association ## Balance Sheet ## as at 31 March 2024 ||Note||2024|||_2023_|| |---|---|---|---|---|---|---|---| |||£||£|_£_||_£_| |**Fixed assets**|||||||| |Tangible assets|14|||9,863|||_11,092_| |**Current assets**|||||||| |Debtors|15|5,398|||_1,155_||| |Cash at bank and in hand||69,473|||_37,356_||| |**Total current assets**||**74,871**|||**_38,511_**||| |**Liabilities**|||||||| |Creditors: amounts falling|||||||| |due in less than one year|16|(8,268)|||_(2,764)_||| |**Net current assets**||||**66,603**|||**_35,747_**| |**Total assets less current liabilities**||||_76,466_|||_46,839_| |**Net assets**||||**76,466**|||**_46,839_**| |**Funds of the charity:**|||||||| |Restricted income funds|17|||25,750|||_10,000_| |Unrestricted income funds|18|||50,716|||_36,839_| |**Total charity funds**||||**76,466**|||**_46,839_**| The notes on pages 12 to 24 form part of these accounts. Approved by the trustees on 24/ 01/ 2025 and signed on their behalf by: Sheila Davies (Chair) Susan Anya (Treasurer) 10 St George's Youth and Community Association Statement of Cash Flows for the year ending 31 March 2024 Note 2024 2023 Cash provided by/(used in) operating activities 21 33,116 (360) Increase/{decrease) in cash and cash equivalents in the year 32,117 (360) Cash and cash equivalents at the beginning of the year 37,356 37,716 Cash and cash equivalents at the end of the year 69,473 37,356 11 St George's Youth and Community Association Notes to the accounts for the year ended 31 March 2024 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 l 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 2024 (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 charityi 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 2024 (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 Equipment 20 years 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. I 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 subseouentlv measured at amortised cost usina the effective interest method. 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 2024 (continued) Income from donations and legacies Unrestricted Restricted Total 2024 Donations Other income I,g12 1,095 1,912 1,095 Total 3,007 3,007 Previous Reporting Period Unrestricted Restricted Total 2023 Donations Other income 660 70 660 70 Total 730 730 Income from charitable activities Unrestricted Restricted Total 2024 Manchester City Council Revenue Collyhurst Big Local Partnership 46,287 46,287 22,000 22,000 Total 46,287 22,000 68,287 Previous Reporting Period Unrestricted Restricted Total 2023 Manchester City Council Revenue Collyhurst Big Local Partnership BHS 20,259 20,259 15,000 400 15,000 400 Total 20,659 15,000 35,659 Income from other trading activities 2024 2023 Room hire 25,677 19,675 25,677 19,675 All income from other trading activities 15 unrestricted. 15 St George's Youth and Community Association Notes to the accounts for the year ended 31 March 2024 (continued) Cost of raising funds 2024 2023 Cost of raising funds 130 130 Analysis of expenditure on charitable activities Total 2024 Total 2023 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 bookkeeping cost Governance costs (see note 8) Support costs (see note 8) 30,201 2,474 8,626 994 1,381 153 1,583 5,809 1,216 1,254 694 2,228 4,861 3,609 472 525 1,134 22,127 2, 554 7,348 677 1,276 3,050 2,208 225 2,028 13,795 1,724 945 1,080 67,214 59,045 2024 2023 Restricted expenditure Unrestricted expenditure 6,250 61,094 14,647 44,398 67,344 59,045 16 St George's Youth and Community Association Notes to the accounts for the year ended 31 March 2024 (continued) Analysis of governance and support costs Basis of apportionment Governance Total 2024 Accountancy services Governance 1,134 1,134 1,134 1,134 Previous Reporting Period Basis of apportionment Governance Total 2023 Accountancy services Governance 1,080 1,080 1,080 1,080 Net income/(expenditure) for the year This is stated after charging/(crediting): 2024 2023 Depreciation Independent examiner's fees accountancy fees independent examination 2,228 2,028 756 378 720 360 17 St George's Youth and Community Association Notes to the accounts for the year ended 31 March 2024 (continued) 10 Staff costs Staff costs during the year were as follows: 2024 2023 Wages and salaries Social security costs Pension costs 30,201 22,127 30,201 22,127 No employees have employee benefits in excess of £60,000 (2023: No). The average number of staff employed during the period was 2 (2023: 2). The average full time equivalent number of staff employed during the period was 1.2 (2023: 0.5). 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 £20,468 (2023: £16,871). 11 Trustee remuneration and expenses, and related party transactions No (2023: No) trustees were paid as volunteer for sessions fees. (2023: 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 (2023: No). 18 St George's Youth and Community Association Notes to the accounts for the year ended 31 March 2024 (continued) 12 Government grants The government grants recognised in the accounts were as follows: 2024 2023 Manchester City Council 46,287 20,659 46,287 20,659 13 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 2024 (continued) 14 Fixed assets: tangible assets Leasehold improvements Office equipment Total Cost At l April 2023 Additions Disposals 36,257 12,458 999 48,715 999 At 31 March 2024 36,257 13,457 49,714 Depreciation At l April 2023 Charge for the year 25,379 1,813 12,244 415 37,623 2,228 At 31 March 2024 27,192 12,659 39,851 Net book value At 31 March 2024 9,065 798 9,863 At 31 March 2023 10,878 214 11,092 15 Debtors 2024 2023 Trade debtors Prepayments and accrued income 5,149 249 480 675 5,398 1,155 16 Creditors: amounts falling due within one year 2024 2023 Trade creditors other creditors and accruals 725 7,543 724 2,040 8,268 2, 764 20 St George's Youth and Community Association Notes to the accounts for the year ended 31 March 2024 (continued) 17 Analysis of movements in restricted funds Llalance at l April 2023 alance at 31 March 2024 Income Expenditure Transfers Collyhurst Big Local Partnership Luiiyriursi DIY LULdl 10,000 15,000 (6,250) 18,750 Partnership - Walking Group 2,000 2,000 Collyhurst Big Local Partnership - Adult and Children Sessions 5,000 5,000 Total 10,000 22,000 (6,250) 25,750 aiance ai l April 2022 aiance ai 31 March 2023 Previous Reporting Period Income Expenditure Transfers MCC - Winter Grant A wards for All Collyhurst Big Local Partnership 1,207 8,440 (1,207) (8,440) 15,000 (5, 000) 10,000 Total 9,647 15,000 (14,647) 10,000 Name of restricted fund Description, nature and purposes of the fund Collyhurst Big Local Partnership Collyhurst Big Local Partnership - Walking Group Loi lyn u rst LSig Loca I Partnership Adult and Contribution towards under 5s group and baby bank, formed after Children Sessions consultation with local families Contribution towards Residents Steering Group and Core running cost Contribution towards residents walking group MCC - Winter Grant Walking group and mond Movers Awards for All (Lottery) Contribution towards activities/AGM and family trips 21 St George's Youth and Community Association Notes to the accounts for the year ended 31 March 2024 (continued) 18 Analysis of movement in unrestricted funds Llalance at l April 2023 Asat31 March 2024 Income Expenditure Transfers General fund 36,839 74,971 (61,094) 50,716 36,839 74,971 (61,094) 50,716 aiance at l April 2022 Asatyi March 2023 Previous Reporting Period Income Expenditure Transfers General fund 40,173 41,064 (44,398) 36,839 40,173 41,064 (44,398) 36,839 Name of Description, nature and purposes of the fund The free reserves after allowing for all designated funds General fund 19 Analysis of net assets between funds General fund Designated funds Restricted funds Total Tangible fixed assets other net current assets/(liabilities) 9,863 40,853 9,863 66,603 25,750 Total 50,716 25,750 76,466 Previous Reporting Period General fund Designated funds Restricted funds Total Tangible fixed assets Other net current assets/(liabilities) 11,092 25,747 11,092 35,747 10,000 Total 36,839 10,000 46,839 22 St George's Youth and Community Association Notes to the accounts for the year ended 31 March 2024 (continued) 20 Operating lease commitments The charity's total future minimum lease payments under non-cancellable operating leases is as Property Equipment 2024 2023 2024 2023 Less than one year One to five years Over five years 5,000 25,000 53,750 5,000 25,000 58, 750 1,622 6,084 83,750 88, 750 7,706 21 Reconciliation of net movement in funds to net cash flow from operating activities 2024 2023 Net income/(expenditure) for the year Adjustments for: Depreciation charge Decrease/(increase) in debtors Increase/{decrease) in creditors 29,627 (2, 981) 2,228 (4,243) 5,504 2,028 (487) 1,080 Net cash provlded by/(used In) operatlng 33,116 (360) 23 St George's Youth and Community Association Notes to the accounts for the year ended 31 March 2024 (continued) 22 Prior year Statement of Financial Activities (including Income and Expenditure account) Unrestricted Restricted Total funds Total funds funds funds 2023 2022 Income from.. Donations and legacies 730 730 465 Charitable activities.. 20,659 15,000 35,659 55,963 Other trading activities 19,675 19,675 14,444 Total income 41,064 15,000 56,064 70,872 Expenditure on." Charitable activities.. 44,398 14,647 59,045 51,092 Total expenditure 44,398 14,647 59,045 51,092 Net income/(expenditure) before net gains/(losses) on investments (3,334) 353 (2,981) 19,780 Net income/(expenditure) for the year (3,334) 353 (2,981) 19,780 Net movement In funds for the year (3,334) 353 (2, 981) 19,780 Reconciliation of funds Total funds brought forward 40,173 9,647 49,820 30,040 Total funds carried forward 36,839 10,000 46,839 49,820 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 24