**REGISTERED CHARITY NUMBER: 521259** ## **Report of the Trustees and** **Unaudited Financial Statements for the Year Ended 31 December 2020** ## **for** **Newton-Le-Willows Boys and Girls Club** Douglas Fairless Partnership Seymour Chambers 92 London Road Liverpool Merseyside L3 5NW **Newton-Le-Willows Boys and Girls Club** ## **Contents of the Financial Statements for the Year Ended 31 December 2020** ||**Page**| |---|---| |**Report of the Trustees**|1to2| |**Independent Examiner's Report**|3| |**Statement of Financial Activities**|4| |**Balance Sheet**|5| |**Notes to the Financial Statements**|6to8| |**Detailed Statement of Financial Activities**|9to 10| **Newton-Le-Willows Boys and Girls Club** ## **Report of the Trustees for the Year Ended 31 December 2020** The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of 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). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The general objects of the Club are to promote the mental, physical and social well being of boys and girls resident in the Newton le Willows and Earlstown area; to collect funds for administration and to administer such monies as may from time to time be subscribed for the benefit of the Club and its members; and to arrange and provide such outside activities as the committee may decide for the benefit of the members. ## **Significant activities** The Club is managed by an Executive Committee and activities are coordinated with the Lancashire Association of Boys and Girls Clubs (LABGC). The Centre organises meetings and activities for children and young people within the Newton le Willows area. The focus of our activities remains the design of personal development plans and a programme of youth orientated events and activities. This benefits young people by developing their self confidence and social skills alongside practical IT skills and life skills. ## **Public benefit** In planning our activities for the year we kept in mind the Charity Commission's guidance on public benefit. We welcome all young people regardless of personal background, faith, gender or personal circumstances and we believe this philosophy of openness to all enriches everyone through the sharing of the skills, aptitudes and life experiences of our young people aged 8 to 17 and volunteers. ## **Volunteers** A great contribution is made by our member volunteers. We are grateful for the many hours volunteers have spent listening to and encouraging our young people and working with our youth workers. Without this valuable contribution of time, energy and expertise we would not have been able to achieve so much. ## **FINANCIAL REVIEW** ## **Reserves policy** The attached financial statements show the current state of the Club's finances, which the Committee consider to be sound. It is a stated aspirational policy of the Committee that the Club holds sufficient funding in reserve to ensure that the Club is operational for a minimum of 6 months. At the year end of 31 December 2020, the Committee is of the opinion that with total funding in reserve of £70,572 (2019 - £62,808) this reserves policy has been achieved. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 521259 ## **Principal address** 19 Haydock Street Newton-Le-Willows Merseyside WA12 9AB ## **Trustees** P B Duggan Trustee G T Chisnall Trustee W A Marchant Trustee M E Eaves Trustee D Howarth Trustee Page 1 **Newton-Le-Willows Boys and Girls Club** ## **Report of the Trustees for the Year Ended 31 December 2020** ## **REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner** Douglas Fairless Partnership Seymour Chambers 92 London Road Liverpool Merseyside L3 5NW Approved by order of the board of trustees on 10/5/22 ............................... and signed on its behalf by: ........................................................................ P B Duggan - Trustee Page 2 ## **Independent Examiner's Report to the Trustees of Newton-Le-Willows Boys and Girls Club** ## **Independent examiner's report to the trustees of Newton-Le-Willows Boys and Girls Club** I report to the charity trustees on my examination of the accounts of Newton-Le-Willows Boys and Girls Club (the Trust) for the year ended 31 December 2020. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material 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 Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 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. Mr Gregory Newton FCCA Douglas Fairless Partnership Seymour Chambers 92 London Road Liverpool Merseyside L3 5NW Date: ............................................. Page 3 ## **Newton-Le-Willows Boys and Girls Club** ## **Statement of Financial Activities for the Year Ended 31 December 2020** |Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other trading activities
2
Investment income
3
Other income
**Total**
**EXPENDITURE ON**
Raising funds
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|31.12.20
31.12.19
Unrestricted
fund
£
Restricted
fund
£
Total
funds
£
Total
funds
£
31,679
13,334
45,013
73,433
2,465
-
2,465
20,957
2,926
-
2,926
6,938
29,078
-
29,078
-
66,148
13,334
79,482
101,328
33,168
38,550
71,718
88,785
32,980
(25,216)
7,764
12,543
21,265
41,543
62,808
50,265
54,245
16,327
70,572
62,808|31.12.20
31.12.19
Unrestricted
fund
£
Restricted
fund
£
Total
funds
£
Total
funds
£
31,679
13,334
45,013
73,433
2,465
-
2,465
20,957
2,926
-
2,926
6,938
29,078
-
29,078
-
66,148
13,334
79,482
101,328
33,168
38,550
71,718
88,785
32,980
(25,216)
7,764
12,543
21,265
41,543
62,808
50,265
54,245
16,327
70,572
62,808| |---|---|---| |||101,328
88,785| |||12,543
50,265| |||62,808| The notes form part of these financial statements Page 4 ## **Newton-Le-Willows Boys and Girls Club** ## **Balance Sheet 31 December 2020** |Unrestricted
Restricted
fund
Notes
£
fund
£
**CURRENT ASSETS**
Cash at bank and in hand
56,221
16,327
**CREDITORS**
Amounts falling due within one year
6
(1,976)
-
**NET CURRENT ASSETS**
54,245
16,327
**TOTAL ASSETS LESS CURRENT LIABILITIES**
54,245
16,327
**NET ASSETS**
54,245
16,327
**FUNDS**
7
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
Restricted
fund
Notes
£
fund
£
56,221
16,327
6
(1,976)
-|Unrestricted
Restricted
fund
Notes
£
fund
£
56,221
16,327
6
(1,976)
-|Unrestricted
Restricted
fund
Notes
£
fund
£
56,221
16,327
6
(1,976)
-|31.12.20
Total
31.12.19
Total
funds
£
funds
£
72,548
63,289
(1,976)
(481)|31.12.20
Total
31.12.19
Total
funds
£
funds
£
72,548
63,289
(1,976)
(481)|31.12.20
Total
31.12.19
Total
funds
£
funds
£
72,548
63,289
(1,976)
(481)| |---|---|---|---|---|---|---| |||54,245|16,327||70,572|62,808| |||54,245|16,327||70,572|62,808| |||54,245|16,327||70,572|62,808| ||7||||54,245
16,327|21,265
41,543| ||||||70,572|62,808| The financial statements were approved by the Board of Trustees and authorised for issue on ......10/5/22....................................... and were signed on its behalf by: ............................................. P B Duggan - Trustee The notes form part of these financial statements Page 5 **Newton-Le-Willows Boys and Girls Club** ## **Notes to the Financial Statements for the Year Ended 31 December 2020** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 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. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. OTHER TRADING ACTIVITIES** |**OTHER TRADING ACTIVITIES**||| |---|---|---| ||31.12.20|31.12.19| ||£|£| |Fundraising events|-|6,855| |Shop income|2,370|13,642| |Other|95|460| ||2,465|20,957| |**INVESTMENT INCOME**||| ||31.12.20|31.12.19| ||£|£| |Rents received|2,904|6,888| |Deposit account interest|22|50| ||2,926|6,938| ## **3. INVESTMENT INCOME** Page 6 continued... **Newton-Le-Willows Boys and Girls Club** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2020** ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019. ## **5. STAFF COSTS** The average monthly number of employees during the year was as follows: ||||31.12.20|31.12.19| |---|---|---|---|---| ||Management||-|1| ||No employees received emoluments in excess of £60,000.|||| |**6.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||| ||||31.12.20|31.12.19| ||||£|£| ||Trade creditors||1,327|1| ||Other creditors||649|480| ||||1,976|481| |**7.**|**MOVEMENT IN FUNDS**|||| ||||Net|| ||||movement|At| |||At 1.1.20|in funds|31.12.20| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|21,265|32,980|54,245| ||**Restricted funds**|||| ||General Restricted|41,543|(25,216)|16,327| ||**TOTAL FUNDS**|62,808|7,764|70,572| ||Net movement in funds, included in the above are as follows:|||| |||Incoming|Resources|Movement| |||resources|expended|in funds| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|66,148|(33,168)|32,980| ||**Restricted funds**|||| ||General Restricted|13,334|(38,550)|(25,216)| ||**TOTAL FUNDS**|79,482|(71,718)|7,764| Page 7 continued... **Newton-Le-Willows Boys and Girls Club** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2020** ## **7. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |||Net|| |---|---|---|---| |||movement|At| ||At 1.1.19|in funds|31.12.19| ||£|£|£| |**Unrestricted funds**|||| |General fund|22,745|(1,480)|21,265| |**Restricted funds**|||| |General Restricted|27,520|14,023|41,543| |**TOTAL FUNDS**|50,265|12,543|62,808| |Comparative net movement in funds, included in the above are as follows:|||| ||Incoming|Resources|Movement| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|35,982|(37,462)|(1,480)| |**Restricted funds**|||| |General Restricted|65,346|(51,323)|14,023| |**TOTAL FUNDS**|101,328|(88,785)|12,543| ## **8. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 December 2020. Page 8 ## **Newton-Le-Willows Boys and Girls Club** ## **Detailed Statement of Financial Activities for the Year Ended 31 December 2020** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Grants
Donations
Clubs
**Other trading activities**
Fundraising events
Shop income
Other
**Investment income**
Rents received
Deposit account interest
**Other income**
Government grants
**Total incoming resources**
**EXPENDITURE**
**Support costs**
**Management**
Wages
Tuck
Activities
Equipment expensed
**General costs**
Repairs and renewals
**Establishment costs**
Computer costs
Insurance
Rates & Utilities
Telephone
Cleaning
Licenses
**Administrative costs**
Sundries
Travel
WA12 Radio
Subscriptions|31.12.20
£
31.12.19
£
41,435
65,344
2,782
3,157
796
4,932
45,013
73,433
-
6,855
2,370
13,642
95
460
2,465
20,957
2,904
6,888
22
50
2,926
6,938
29,078
-
79,482
101,328
51,131
55,219
1,508
8,422
4,107
1,466
413
478
57,159
65,585
184
65
767
557
1,206
1,622
5,206
6,099
1,591
1,451
-
3,848
1,729
910
10,499
14,487
1,545
6,608
-
326
737
689
-
368
2,282
7,991| |---|---| This page does not form part of the statutory financial statements Page 9 ## **Newton-Le-Willows Boys and Girls Club** ## **Detailed Statement of Financial Activities for the Year Ended 31 December 2020** |**Administrative costs**
**Governance costs**
Accountancy and legal fees
Total resources expended
**Net income**|31.12.20
31.12.19
£
£
1,594
657
71,718
88,785
7,764
12,543| |---|---| This page does not form part of the statutory financial statements Page 10