NORRIS GREEN YOUTH CENTRE LIMITED
(A COMPANY LIMITED BY GUARANTEE)
REGISTERED COMPANY NUMBER: 02012466 (England and Waies) REGISTERED CHARITY NUMBER: 517823
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
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NORRIS GREEN YOUTH CENTRE LIMITED CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
| CONTENTS | Page |
|---|---|
| Company Information | 3 |
| Trustees’ Report | 4to 11 |
| Independent Examiner’s Report | 12 |
| Statement of Financial Activities | 13 |
| Balance Sheet | 14 |
| NotestotheFinancialStatements | 15to21 |
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NORRIS GREEN YOUTH CENTRE LIMITED (Limited by Guarantee) CHARITY & COMPANY INFORMATION
Charity Name
Norris Green Youth Centre (Limited by Guarantee)
Registered Company Number 02012466 (England and Wales)
Registered Charity Number 517823
Registered Office Townsend Avenue Norris Green Liverpool L11 5AF
Trustees/Directors lan Johnson — Chair Thomas McCormack Emma McKay Kevin McKay Callum Spencer Daniel Ryder George Shaw Daniel Woods
Bankers TSB Bank PO Box 1000 BX47SB
independent Examiner Counting for Communities Ltd 16 Holmwood Drive Liverpool L37 1PQ
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NORRIS GREEN YOUTH CENTRE LIMITED (Limited by Guarantee) TRUSTEES’ ANNUAL REPORT For the year ended 31 March 2024
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities Act 2011 and the ‘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) (effective 1 January 2019)’.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The organisation is a registered company limited by guarantee incorporated in Aprii 1966 and registered as a charity in July 1986. The governing document is the company’s Memorandum and Articles of Association. Every member of the charity undertakes to contribute such amount as required (not exceeding £1) if the charity should be wound up.
Organisational Structure
The trustees, who are also directors, are appointed by the members in accordance with procedures set out in the company’s Memorandum and Articles of Association.
The trustees meet regularly and are responsible for the strategic direction and policy of the company. The company managers also attend these meetings but have no voting rights. Provision of services, administration and finance is delegated to the managers and staff. There is shared responsibility for ensuring that the charitable company delivers the services specified, key performance indicators are met and that the staff team continues to develop their skills and working practices in line with good practice.
Risk identification and management
The trustees have conducted a review of the major risks to which the charitabie company is exposed and, where appropriate, systems and procedures have been established to mitigate the risks the charity faces. External risks to funding have ied to the development of a strategic plan which will allow for the diversification of funding and activities. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, service users and visitors to the centre. Standards are monitored both internally and externally to ensure consistent quality of delivery for all operational aspects of the charity. The procedures are periodically reviewed to ensure that they meet the needs of the charity.
Public Benefit
When planning and programming activities for the local residents of Norris Green, the trustees are mindful of the Charity Commissions guidelines on Public Benefit.
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NORRIS GREEN YOUTH CENTRE LIMITED (Limited by Guarantee) TRUSTEES’ ANNUAL REPORT - CONTINUED For the year ended 31 March 2024
OBJECTIVES AND ACTIVITIES
To help and educate persons under the age of 25 years through their leisure-time activities so as to develop their spiritual mental and physical capacities that they may grow to full maturity as individuals and members of society and that their conditions of life may be improved. To provide a centre for use for the purposes of a youth centre conducted in conformity with the principles and objects of the Merseyside Youth Association Limited.
ACHIEVEMENT AND PERFORMANCE
Norris Green Youth Cenire’s aims and objectives have been to support and improve young people’s lives. This has been done through a variety of activities enabling them to enhance their life skills and give them the tools and knowledge to keep themselves and others safe. We guide the young people on their journey from early adolescence to adulthood. We provide a safe environment for young people without the fear of being judged or ridiculed where they are free to express themselves, try new things and make new friends.
This year (2023-2024) has been a year of challenges! With the reduction of funding has meant the staff and young people have worked twice as hard so that the Centre can continue to offer a fully inclusive service to the local community.
Attendance was steady but fluctuated due to a local gang intimidating our young people. Through hard work and perseverance from our staff we were able to reduce their presence in and around the Centre. We now have a core of young people who attend regularly with a few of them actively becoming volunteers. This helps them feel part of the organisation where they are respected by staff and peers.
Alternatives to Violence
This very important project continued throughout the year with the aim to rotate new groups of young people every few weeks. The young people completed pre-assessments to see how much they knew about anti-social behaviour and the consequences. The core of this work is preventative and early intervention is key. The project develops young people’s ability to handle conflict without using violence or being the victim of violence. Learning about their local area and places to avoid to keep themselves safe. Not to be coerced into gang involvement. At times it became hard to get the young people to complete their files through non-attendance as quite a few of them were revising for their GCSE’s.
Gardening
The young people worked on a disused area of the garden getting rid of old planters. They dedicated a section to celebrate the King’s Coronation. They made flags and bunting and decorated the fences with hanging plant pots. Another group planted flower seeds, herbs and chillies. Fruit and herbs were picked and used in the cooking sessions. Another group continue to heip staff maintain the outdoor area by weeding, planting and general clearing.
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NORRIS GREEN YOUTH CENTRE LIMITED (Limited by Guarantee) TRUSTEES’ ANNUAL REPORT - CONTINUED For the year ended 31 March 2024
Arts & Crafts
The young people benefit from engaging in this project and working with the different art mediums. It improves their concentration levels, sharpens their motor skills, increases their self-confidence and gives them a positive mind-set. Canvas painting and painting by numbers for the younger age group helped with drive, concentration and focus. Groups of mainly young females made bracelets, glass painted, made lighted bottle garden ornaments and tie-dyed various clothing items. Clay garden pots were moulded and painted. Some of the flowers left from the gardening project were used to fill up the pots. Wall murals were marked out ready for the young people to paint. The young people like to take ownership of spaces in the Centre. Halloween craft themed activities included hanging bats and witches. Christmas hamper boxes were decorated using stencils and spray paint. Hand-made paper wreaths were hung around the Centre. Christmas themed activities including card making and iree baubles. Money boxes and candie hoiders were painted and given as presents to family members. The young people enjoyed making and designing their own snow globes. Snowmen and reindeer cushions were sewn and taken home.
Mentai Heaith
We have had the advantage of engaging a mental health worker which has proved to be extremely helpful to the young people as they are learning to open up about their feelings and emotions. It is a weekly open access session and we have found more young people have opened up about their problems. They have built strong bonds with the mental health worker. They know that everything is in confidence and they can speak freely in a safe environment. A few young people have agreed to sign up to an accredited on-line Mental Health and Well Being course, which gives them an insight to identifying and dealing with mental health problems. The course is accredited and the young people will be able to pass on what they have learnt to other young people in the Centre. One of our young females completed the course, has been DBS checked and is now a volunteer.
Multi Sports
The most popular team activities are badminton, football, dodgeball and volleyball. Our selfdefence and fitness programme saw a group of young males learning techniques on how to protect themseives from vioience. Boxing and circuit training improved both their physicai and mental health. Participation in the sports sessions helps the young people reach their daily fitness targets. Table tennis and pool competitions bring out their competitiveness. Supervised darts competitions proved to be popular with the young males. They were trying to be the next Luke Littler! We have new boxing equipment, bags and pads. Some young people enjoyed taking out their frustration on the standing punch bag, they are doing this in a controlled environment. A wail mounted boxing trainer is helping with co-ordination. This exercise is set to music which is proving to be very popular with the young males.
Cooking
There is always a core of young people wanting to cook. This year the focus has been on healthy option meals using the air fryers and slow cookers. They have made a variety of tasty dishes including vegetable and noodle stir fries, chicken wraps, pizzas, healthy burgers, flavoured chicken wings vegetable curry. Themed desserts ranged from mince pies to Valentine cup-cakes. The young people were surprised how easy it was to make winter soups. There are a number of young people who are vegetarian and they wanted to make mozzarella sticks, sweet potatoes fries, garlic bread and vegetable fajitas. Any excess meais were taken home to share with their families.
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NORRIS GREEN YOUTH CENTRE LIMITED (Limited by Guarantee) TRUSTEES’ ANNUAL REPORT - CONTINUED For the year ended 31 March 2024
Music
Our music worker offers tuition in guitar, keyboard and drums. The studios are used by local bands as rehearsal space to give them more confidence when performing live. Song writing sessions are an opportunity for the young people to be expressive about their feelings and emotions. Karaoke and ukuleie lessons encouraged the young people who wouldn't normally access the music studios to participate in the sessions. There were 2 new bands who started to attend regularly; they were struggling to pay studio fees and were very grateful to have the opportunity to use our studios free of charge. We are currently trying to raise funds to buy a new recording desk so that the young people can listen back to their music, learn about production and recording techniques.
Trips & Residentials
Three trips and a summer residential took place this year. A group of 10 younger people were taken to the Nerf Centre. As this was a team game it helped to strengthen the relationships amongst their peers as they encouraged each another to work together to beat the other team! ArCains was visited by the older young people. A group of 13 went to the gaming arcade. Again there were elements of team bonding, working together to achieve an outcome. Twenty young people were taken on a 5-day Residential to Play Away (Eshton Grange) in Skipton, Yorkshire. This venue is a safe purpose-equipped, fully inclusive recreational and educational facility for young people. It is set in 13 acres of land and has an outdoor heated swimming pool, sports haii, activity centre, art and craft room, ciass/study rooms, a cinema room, animal unit and 2 gardens. It is an opportunity for these young people to have a really positive experience to get away from their inner city surroundings and try new and different things like outdoor swimming, country walks, feeding the animals and environmental work. They formed new friendships and strengthened existing ones. The residential helped with independence as they all had to look after their own rooms and took it in turns to cook and clean.
Halloween tends to bring about a lot of negative behaviour. To address this we took a group of 10 young people to the local cinema, this kept them away from the temptation of engaging in anti-social activities.
Free Meais
We continue to provide free meals all year. Hot dinners, snacks and drinks were provided during every evening session. Breakfasts, lunches, snacks and drinks were provided during all school holidays. Any excess food was shared amongst the young people and taken home to share with their families. We also provide family meals and food bags to help relieve some financial burden that local families are going through.
Christmas Day in a Box
This annual project is much needed. With the cost of living crisis affecting every household people are finding it hard to cope. Staff, young people and volunteers work hard to decorate and fill cardboard boxes with enough food to cover the Christmas bank holiday. These are then distributed by staff and volunteers to over 40 local families who were identified as being the most in need.
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NORRIS GREEN YOUTH CENTRE LIMITED (Limited by Guarantee) TRUSTEES’ ANNUAL REPORT - CONTINUED For the year ended 31 March 2024
Case Studies
A parent of a young male came into the Centre expressing concerns for her son. He was getting bullied at school and when out on his own. His mum had tried to encourage him to attend the Centre more as she felt he would be safer there than on the streets. The bully also attended the Centre which we were unaware of. This made the young person even more withdrawn and fearful of coming to the Centre. Once the bully was identified they were asked to explain themselves, they denied the bullying but witnesses came forward and confirmed it was them. The bully was then asked to leave the Centre as we operate zero bullying tolerance. The young male had told us he had been self-harming because he could not cope anymore.
The staff had a meeting with his parents to expiain what had been happening, since then the school councillor has been involved and we have all been working together to resolve some of his issues. The result is he is attending the Centre more frequentiy, not frightened and has a new group of friends who are supportive.
A young person has an ongoing history with poor mental health, self-harming and low seifesteem. Our challenge was to see how we could help this young person and what was the best approach and safest way to do this. This was not easy as this young person was closed off and not easy to speak to. We slowly made inroads.
We started by engaging in conversation, ‘How are you?’, ‘How was your day?’ They seemed to appreciate this. Over a period of time the conversations became easier and longer. The young person began to open up and share with members of staff the issues they had faced growing up. On occasions they took the lead and initiated the conversation!
We gave the young person small tasks and this boosted their confidence. They helped staff sei up for sessions. This has made them feei part of the Centre. They feel supported and safe. They showed an interest in starting the Mental Health and Well Being Course and they wanted to volunteer and heip with our other mentai heaith projects. This has been a reai positive development for this young person.
Over the last couple of months we have been dealing with 3 teenage girls. These girls have been a real problem with bullying, fighting and drinking. Two of these girls are not in school and the other is on the verge of being excluded, so this has been a real challenge. They were disruptive and made the younger members feel uncomfortable.
The staff spoke to them and devised a behavioural agreement which set out what we expected from them whilst they attended the Centre. If we heard about any negative behaviour outside of the Centre then the agreement would have to be readdressed.
Currently their behaviour has been good. We have asked if there is anything they are interested in doing but so far nothing is of interest to them. Barriers are being broken down and we have found they are engaging with staff and being quite honest about their situations, about not being in education and their troubled home life.
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NORRIS GREEN YOUTH CENTRE LIMITED (Limited by Guarantee) TRUSTEES’ ANNUAL REPORT - CONTINUED For the year ended 31 March 2024
We feel this is a positive step forward and we hope to get them involved in a project and make more inroads. They are interacting with other members at the Centre which is progression.
Challenges
We had problems with young people leaving the Centre and heading to Broadway shops. Whilst there they got involved in anti-social behaviour clashing with other groups and giving the local shopkeepers and customers verbal abuse.
Vaping was another issue, with a high number of young people using the vapes even though they had never smoked before. We addressed this by putting together a project where they learnt about the dangers and the health side effects of vape use.
Gangs hanging around the Centre causing trouble and verbally abusive to staff. We are chalienging these young peopie, this can be difficult. We are siowing making progress but this is an ongoing issue in the area. We have had issues with young people stealing money, sweets and vapes from the local shops. We have had to deal with irate shopkeepers and the threat of police involvement. We have found out who the young people are and have spoken to their parents. These young people are left to their own devices most of the time and are not in a stable home environment.
Funding is always an issue for many youth centres in the city and we are no different, we will continue to keep fundraising to make sure our doors stay open, to reach as many young people as we can.
Other User Groups
Youth organisations that run from the Centre:
Splice a group that provides weekly youth activities for young people with additional needs.
Career Connect are based within the Centre giving support to school leavers looking for employment and training opportunities.
Norris Green Community Alliance run an after school club each evening, working with the younger age group. This has worked extremely well as it is an easy transition to our youth sessions.
Thank You
Without the continued support of our funders we would not be able to continue to deliver our much needed service. Thank you very much to: Garfield Weston, Local Councillors, Liverpool City Council, Local Neighbourhood Fund, MPAC, HAF, LCVS, CIF, Skelton, Cobalt, Big Help, MyClubmoor, National Lottery, Merseyside Police and various donations from other organisations, we would not have been able to help, support and guide our young people, families and the community.
The funding has been invaluable to the Centre as it has given us the opportunity to sirengthen the community and address their needs and weifare.
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NORRIS GREEN YOUTH CENTRE LIMITED (Limited by Guarantee) STATEMENT OF TRUSTEES RESPONSIBILITIES For the year ended 31 March 2024
A big thank you to all the staff and volunteers who continually strive to make the Centre a safe setting for all young people to develop and grow and also for their hard work and commitment in sustaining the success of the Centre.
FINANCIAL REVIEW
Total income in the year was £168,135 (2023:£113,662) of which £115,681 (2023:£86,842) related to funding for projects upon which restrictions are placed. Total expenditure in the year was £150 884 (2023: £149 933) leaving a surnlus for the year of £17,251 (2023 deficit: £36,271).
Reserves Policy
The Trusiees reguiariy review the organisation's reserves. The trusiees have estabiished a policy whereby the unrestricted funds not committed or invested in tangible fixed assets, “free reserves’, heid by the charity shouid be at a ievei to cover redundancy costs and allow it to continue its activities for 3 months should no further funding be received. At present the unrestricted funds reach this target level but the trustees still aim to make people aware of the need to help the centre with donations and also build on activities, expand room hire, hold in-house fundraising events, car boot sales and coffee mornings.
Plans for Future Periods
Funding strategies are primarily at the forefront.
Continue to educate young people on the alternatives to violence and about the consequence of crime and how to avoid it.
Maintain links with the local community police and agencies.
Developing programmes addressing young people’s mental health.
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NORRIS GREEN YOUTH CENTRE LIMITED (Limited by Guarantee) STATEMENT OF TRUSTEES RESPONSIBILITIES For the year ended 31 March 2024
that give a true and fair view of the state of affairs of the company and of its income and eynenditturei la forwi thoteG Pee nerindrriirnuInare preparingPepe mini Li | thoseef PM financialPai flat Cita etatamantsWR ee tow, thaSi OMe Directors+i er re iw LAEerewe required to:
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® select suitable accounting policies and then apply them consistently;
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@ make judgements and estimates that are reasonabie and prudent: inappropriate to presume that the company will continue as a going concern:
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6 state whether applicable accounting standards have been followed, subject to any material departure disclosed and explained in the financial statements.
The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial nosition of the company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also steps for the prevention and detection of fraud and other irregularities.
B.. PMester -f thn Beane oy VWiUT Ui WIS DOUAIU
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lan Johnson - Chair
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INDEPENDENT EXAMINATION TO THE MEMBERS OF NORRIS GREEN YOUTH CENTRE LIMITED (Limited by Guarantee)
| report on the accounts for the year ended 31 March 2024 set out on pages 13 to 21.
Respective responsibilities of trustees and examiner The charity's trustees, who are also the directors of the company for the purpose of company law. are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is required.
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it is my responsibility to: e examine the accounts under section 145 of the Charities Act, * to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145 (5)(b) of the Charities Act, and
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e tostate whether particular matters have come to my attention.
Basis of the independent examiner’s report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
independent examiner's statement
in connection with my examination, no matter has come to my attention:
1 which gives me reasonable cause to believe that, in any material respect, the requirements: a. to keep accounting records in accordance with section 130 of the Charities Act: and b. to .prepare accounts which accord with the accountiuntiRI ROCEE, Seephy Wii Hee RncOUNtNG: requirements of the Charities Act have not been met: or z=. to which, in my opinion, attention should be drawn in orderorder toto enaena bi e a proper understanding of the accounts to be reached Signed: uae Pero. .
Date:........ 7 A
Name: Stephen Leonard BA, FCCA Counting For Communities Ltd 16 Holmwood Drive, Liverpool, L37 1PQ
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NORRIS GREEN YOUTH CENTRE LIMITED (Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) For the year ended 31 March 2024
| 2024 | 2024 | 2024 | 2023 | ||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| Note | E | £ | £ | £ | |
| INCOMING RESOURCES | |||||
| Incoming & endowments from: | |||||
| Donations and legacies | 2 | 625 | - | 625 | 433 |
| Charitable activities | 3 | 11,525 | 115,681 | 127,206 | 92,337 |
| Other trading activities | 4 | 40,099 | - | 49,099 | 20,793 |
| Investments | 5 | 205 | - | 205 | 99 |
| Total income | 52,454 | 115,681 | 168,135 | 113,662 | |
| RESOURCES EXPENDED | |||||
| Expenditure on: | |||||
| Raising funds | 6 | - | - | - | - |
| Charitable activities | 7 | 65,697 | 85,187 | 150,884 | 149,933 |
| Total expenditure | 8 | 65,697 | 85,187 | 150,884 | 149,933 |
| Netincome /(expenditure) forthe year before transfers |
(13,243) | 30,494 | 47,254 | (36,271) | |
| Transfer between funds | - | - | - | - | |
| Net income / (expenditure) forthe year | (13,243) | 30,494 | 17,251 | (36,271) | |
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 14 | 92,093 | 14,106 | 106,199 | 142,470 |
| TOTALFUNDSCARRIEDFORWARD | 78,850 | 44,600 | 123,450 | 106,199 |
There are no recognised gains or losses other than the net movement in funds for the above two financial years. All incoming resources and resources expended derive from continuing activities.
The notes form part of these financial statements
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NORRIS GREEN YOUTH CENTRE LIMITED (Limited by Guarantee) BALANCE SHEET At 31 March 2024 Registration Number: 02012466
| 2024 | 2024 | 2024 | 2023 | ||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | Funds | Funds | ||
| Note | Eo | g | £ | £ | |
| FIXED ASSETS | |||||
| Tangible assets | 10 | 3,083 | - | 3,083 | 3,628 |
| CURRENT ASSETS | |||||
| Debtors | 11 | 1,937 | - | 1,937 | 2,248 |
| Cash at bank and in hand | 12 | 74,761 | 44 600 | 119,361 | 107,584 |
| 76,698 | 44,600 | 121,298 | 103,832 | ||
| CREDITORS | |||||
| Amounts falling due within one year | 13 | (931) | - | (931) | (1,261) |
| NET CURRENT ASSETS | 75,767 | 44,600 | 120,367 | 102,571 | |
| TOTALASSETS LESS CURRENT LIABILITIES |
Fe AEA 78,85 8,850 |
AAR 44 600 |
‘ 123, 123,450 |
ANB 400 106,199 06 |
|
| FUNDS | 14 | ||||
| Unrestricted funds | 78,250 | 92,093 | |||
| Restricted funds | 44,600 | 14,106 | |||
| TOTALFUNDS | 123,450 | 106,199 |
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors’ responsibilities
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e The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
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e The directors acknowledge their responsibilities for compiying with the requirements of the Companies Act 2006 with respect to accounting records and preparation of accounts.
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e These accounts have been prepared in accordance with the provisions applicabie to companies subject to the small companies’ regime.
The financial statements were approved by the Board of Trustees and signed on its behalf by:
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lan Johnso Date
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The notes form part of these financial statements
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NORRIS GREEN YOUTH CENTRE LIMITED (Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2024
1. ACCOUNTING POLICIES
Accounting convention
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared under the historical cost convention, the Companies Act 2006, the Charities Act 2011 and ‘Accounting and Reporting by Charities: Statement of Recommended Practice for Charities’ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). The charity has taken advantage of the disclosure exemption in preparing these financial statements, as permitted by FRS 102, the requirements of Section 7 Statement of Cash Flows.
The accounts are prepared in sterling, which is the functional currency of the charity and monetary amounts in these financial statements are rounded to the nearest £.
Going Concern
At the time of approving the accounts, the trustees nave reasonabie expeciation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.
Income
Incoming recognition
All incoming resources are included on the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.
Grants and Donations
Grants and donations are only included in the SoFA when the Charity has unconditional entitlement to the resource.
Contractual income and Performance Reiated Grants
This is only included in the SoFA once the related goods or services have been delivered.
Volunteer Help
The value of any voluntary help received is not included in the accounts.
Investment Income
This is included in the accounts when receivable.
Expenditure and Liabilities Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to that expenditure.
Governance Costs
These include cosis of the preparation and examination of statutory accounts, the cosis of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.
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NORRIS GREEN YOUTH CENTRE LIMITED (Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the year ended 31 March 2024
Grants and Performance Conditions
Where the charity gives a grant with conditions for its payment being a specific level of service output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specific service or output.
Grants payable without Performance Conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.
Fixed assets and depreciation Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. The following rates and methods are used:
Fixtures & Fittings
- 15% reducing balance
All equipment, fixtures and fittings with an original cost of less than £1,000, are written off in the year in which the expenditure was incurred on the basis that due to the nature of the company’s activities, there is no expectation that the cost of the assets will be recovered in the way of future revenues.
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.
Taxation
The charity is exempt from corporation tax on its charitable activities and is not registered for VAT. As a registered charity the company benefits from rates relief.
Fund accounting
Unrestricted funds - can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds - can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
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NORRIS GREEN YOUTH CENTRE LIMITED (Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the year ended 31 March 2024
| 2024 | 2024 | 2024 | 2023 | ||
|---|---|---|---|---|---|
| Note | Unrestricted | Restricted | Total | Total | |
| 2 | Donations and iegacies | £ | a | £ | £ |
| Other donations | 625 | - | 625 | 433 | |
| 625 | - | 625 | 433 | ||
| 2024 | 2024 | 2024 | 2023 | ||
| 3. | Charitable activities | Unrestricted | Restricted | Total | Total |
| Youth & Play Grant | - | 13,148 | 13,148 | 14,580 | |
| MPAC | - | 8,995 | 8,995 | 5,390 | |
| Local Neighbourhood Fund | - | 7,492 | 7,482 | 9,320 | |
| HAF - SUMMER | - | 13,000 | 13,000 | 15,500 | |
| HAF - WINTER | - | 2,959 | 2,959 | 3,500 | |
| HAF - EASTER | - | 3,499 | 3,499 | 8,000 | |
| LCC - Sessional Staff | - | 18,969 | 18,969 | 4,782 | |
| LCC - NG Provider | - | 12,432 | 12,432 | 11,000 | |
| BBC Children in Need | - | - | - | 45,415 | |
| Community Foundation YDF | - | - | - | 2,000 | |
| Community Foundation High Sheriff | - | - | - | 2,500 | |
| Awards For All | - | 10,000 | 10,000 | - | |
| Garfield Weston Foundation | - | 15,000 | 15,000 | - | |
| LCVS - Skelton Charity | - | 1,562 | 1,562 | - | |
| LCVS - CIF grant | - | 3,625 | 3,625 | - | |
| Your Edge | 3,600 | - | 3,600 | - | |
| LCVS - Peer mentor project | 2,725 | - | 2,725 | - | |
| Family Hub Fund | 2,500 | - | 2,500 | - | |
| Big Help | 4,000 | - | 1,000 | - | |
| West Derby Waste Lands | 4,200 | - | 1,200 | - | |
| Other | 500 | - | 500 | 350 | |
| 11,525 | 115,681 | 127,206 | 92,337 | ||
| 2024 | 2024 | 2024 | 2023 | ||
| Unrestricted | Restricted | Total | Total | ||
| 4 | Other trading activities | E | £ | £ | £ |
| Activities Income | 199 | - | 199 | 140 | |
| Room Hire | 39,900 | - | 39,900 | 20,653 | |
| 40,099 | - | 40,099 | 20,793 |
17
NORRIS GREEN YOUTH CENTRE LIMITED (Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the year ended 31 March 2024
| 2024 | 2024 | 2024 | 2023 | |||
|---|---|---|---|---|---|---|
| Note | Unrestricted | Restricted | Tota! | Total | ||
| § | Investments | £ | £ | £ | £ | |
| Bank interest receivable | 205 | - | 205 | 99 | ||
| 205 | a | 205 | 99 | |||
| RESOURCES | RESOURCES | RESOURCES EXPENDED | 2024 | 2024 | 2024 | 2023 |
| Unrestricted | Restricted | Total | Total | |||
| 6 | ~=Raising funds | £ | £ | & | £ | |
| Other | - | “ | - | - | ||
| 2024 | 2024 | 2024 | 2023 | |||
| Unrestricted | Restricted | Total | Total | |||
| 7 | ~~ | Charitable activities | £ | £ | £ | £ |
| Staff salary costs | 31,111 | 50,452 | 81,563 | 78,076 | ||
| Utilities | 412,497 | 4,937 | 17,434 | 12,168 | ||
| Rent & Rates | 1,416 | - | 1,416 | 1,390 | ||
| Insurance | 5,798 | - | 5,798 | 5,483 | ||
| Telephone & Internet | 2,249 | - | 2,249 | 4,577 | ||
| Repairs, Maintenance, Alarms | 7,512 | 159 | 7,671 | 4,199 | ||
| Training | 155 | 99 | 254 | 395 | ||
| Equipment | 1,025 | 3,703 | 4,728 | 41,878 | ||
| Travel | 130 | 22 | 152 | 69 | ||
| Activities, trios & residentials | 313 | 11,448 | 11,761 | 15,501 | ||
| Food purchases | 391 | 10,076 | 10,467 | 11,458 | ||
| Payroll fee | - | 606 | 606 | 564 | ||
| Depreciation | 545 | - | 545 | 641 | ||
| Subscriptions & licences | 926 | - | 926 | 782 | ||
| Volunteer expenses | 10 | 20 | 30 | 1,200 | ||
| Other costs | 764 | 3,665 | 4,429 | 3,737 | ||
| Govemance | 855 | - | 855 | 815 | ||
| 65,697 | 85,187 | 150,884 | 149,933 |
RESOURCES EXPENDED
18
NORRIS GREEN YOUTH CENTRE LIMITED (Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the year ended 31 March 2024
| Direct | Support& | ||||
|---|---|---|---|---|---|
| Charitable | Governance | ||||
| Note | Expenditure | Costs | Total | ||
| 8 | = | Analysis ofexpenditure | £ | £ | £ |
| Total expenditure in 2024 | 117,152 | 33,732 | 150,384 | ||
| Total expenditure in 2023 | 119,895 | 30,038 | 149,933 | ||
| Analysed asfollows: | 2024 | 2023 | |||
| Direct Charitable Expenditure | £ | £ | |||
| Staff salary costs | 56,544 | 55,344 | |||
| Utilities | 17,434 | 12,168 | |||
| Rent & Rates | 1,416 | 1,390 | |||
| Insurance | 5,798 | 5,483 | |||
| Repairs, Maintenance, Alarms | 7,671 | 4,199 | |||
| Equipment | 4,728 | 11,878 | |||
| Travel | 152 | 69 | |||
| Payroll fee | 606 | 564 | |||
| Depreciation | 545 | 641 | |||
| Activities, trips & residentials | 11,761 | 45,501 | |||
| Volunteer expenses | 30 | 1,200 | |||
| Food purchases | 10,467 | 11,458 | |||
| Support& Governance Costs | |||||
| Staffsalary costs | 25,019 | 22,732 | |||
| Telephone & internet | 2,249 | Vor | |||
| Training | 254 | 395 | |||
| Subscriptions & licences | 926 | 782 | |||
| Other costs | 4,429 | 3,737 | |||
| Governance | 855 | 815 | |||
| 33,732 | 30,038 | ||||
| Fees for examination of the accounts | 2024 | 2023 | |||
| Included in Governance costs | £ | £ | |||
| independentexaminer'sfees | 855 | 815 |
19
NORRIS GREEN YOUTH CENTRE LIMITED (Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the year ended 31 March 2024
| Note | 2024 | 2023 | |||
|---|---|---|---|---|---|
| 9 | StaffCostsand Employees | £ | £ | ||
| Wages and salaries Social security costs |
78,866 885 |
75,668 675 |
|||
| Pensions | 1,812 | 1,733 | |||
| 81,563 | 78,076 | ||||
| No employee earned £60,000 ormore during the year. The average number offull time equivalent employees duringtheyearwas : |
2024 2023 4 5 —45 |
||||
| 10 | Fixed Assets | Fixtures & Fittings |
Total | ||
| Cost At 1 April 2023 Disposals |
£ 63,839 Ss - |
£ 63,839 - - |
|||
| Additions At 34 March 2624 |
63,833 | 63,835 | |||
| Depreciation At 1 April 2023 |
60,211 | 60,211 | |||
| - | - | ||||
| On Disposals Charge foryear At 31 March 2024 |
_ | 545° 60,756 |
— 545 60,756 |
||
| Net Book Value At 31 March 2024 At 31 March 2023 |
3,083 3,628 |
3,083 3,628 |
|||
| 2024 | 2023 | ||||
| 41 | Debtors | £ | £ | ||
| Prepayments | 1,937 4.937 |
2,248 2,248 |
|||
| 2024 | 2023 | ||||
| 12 | Cash atbank and in hand | £ | £ | ||
| Current account | 97,394 | 83,822 | |||
| Deposit account | 21,967 | 17,762 | |||
| 119,367 | 401,584 | ||||
| 2024 | 2023 | ||||
| 43 | Creditors :amountsfalling |
due within one year | £ | E | |
| - | |||||
| Trade creditors | - | ||||
| Accruals | 931 | 1,261 |
20
NORRIS GREEN YOUTH CENTRE LIMITED (Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the year ended 31 March 2024
| Note | Balance at | Transfers | Balance at | ||||
|---|---|---|---|---|---|---|---|
| 14 | Movement in Funds | 31 March | incoming | Resources | between | 31 March | |
| 2023 | Resources | Expended | Funds | 2024 | |||
| Unrestricted Funds General Fund |
£ ~~ 92093"52 |
&. £ "52454~~ (65,697) |
£ | - | £ 78,850 |
||
| Restricted Funds | |||||||
| LCC (Winter Activities) | 1,760 | - | (994) | - | 766 | ||
| MPAC | 2,388 | 8,995 | (8,594) | - | 2,789 | ||
| LCC Mayoral Neighbourhood Fund | 3,510 | - | (1,288) | - | 2,222 | ||
| Community Foundation High Sheriff | 2,465 | - | (1,741) | - | 724 | ||
| LCC - Sessional Staff | 477 | 18,969 | (10,268) | - | 9,178 | ||
| HAF -EASTER 23 | 3,506 | - | (3,506) | - | - | ||
| Youth & Play Grant | - | 13,148 | (13,148) | - | - | ||
| Local Neighbourhood Fund | - | 7,492 | (5,242) | - | 2,250 | ||
| HAF - SUMMER | - | 13,000 | (13,000) | - | - | ||
| HAF -WINTER | - | 2,959 | (2,959) | - | - | ||
| HAF - EASTER 24 | - | 3,499 | (522) | - | 2,977 | ||
| LCC -NG Provider | - | 12,432 | (12,432) | - | - | ||
| Community Foundation Lancs | - | 5,000 | (3,326) | - | 1,674 | ||
| Awards For All | - | 10,000 | (1,000) | - | 9,000 | ||
| Garfield Weston Foundation | - | 15,000 | (1,980) | - | 13,020 | ||
| LCVS - Skelton Charity | - | 1,562 | (1,562) | - | - | ||
| LCVS - CIF grant | - | 3,625 | (3,625) | - | - | ||
| Restricted Funds | 44.406445,681 | 445,681~ (85,187)a"44,600 | "44,600 | ||||
| TotalFunds | 106,199«168,135 | «168,135~—Ss«(150,884)—s—<“‘«é‘“S«28,45 |
15 Trustees’ Remuneration and Benefits
There was no directors’ remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023
16 Trustees’ Expenses
There was no directors' expenses paid for the year ended 31 March 2024 nor for the year ended 34 March 2023
17 Capital Commitments
The company had no capital commitments at 31 March 2024 (2023: None) either contracted for or authorised by the directors but not contracted for.
21