REGISTERED CHARITY NUMBER: 521259
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2021
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 2021
| 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 2021
The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. 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 2021, the Committee is of the opinion that with total funding in reserve of £50,095 (2020 - £70,572) 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 2021
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 on10/5/22 ................................ 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 2021.
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:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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 2021
| INCOME AND ENDOWMENTS FROM Notes 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 |
31.12.21 31.12.20 Unrestricted fund £ Restricted fund £ Total funds £ Total funds £ 13,669 5,833 19,502 45,013 3,170 - 3,170 2,465 3,424 - 3,424 2,926 11,317 - 11,317 29,078 |
31.12.21 31.12.20 Unrestricted fund £ Restricted fund £ Total funds £ Total funds £ 13,669 5,833 19,502 45,013 3,170 - 3,170 2,465 3,424 - 3,424 2,926 11,317 - 11,317 29,078 |
|---|---|---|
| 31,580 35,730 (4,150) 54,245 50,095 |
5,833 37,413 79,482 22,160 57,890 71,718 (16,327) (20,477) 7,764 16,327 70,572 62,808 - 50,095 70,572 |
The notes form part of these financial statements
Page 4
Newton-Le-Willows Boys and Girls Club
Balance Sheet 31 December 2021
| Unrestricted fund Notes £ CURRENT ASSETS Cash at bank and in hand 51,454 CREDITORS Amounts falling due within one year 5 (1,359) NET CURRENT ASSETS 50,095 TOTAL ASSETS LESS CURRENT LIABILITIES 50,095 NET ASSETS 50,095 FUNDS 6 Unrestricted funds Restricted funds TOTAL FUNDS |
Unrestricted fund Notes £ 51,454 5 (1,359) |
Unrestricted fund Notes £ 51,454 5 (1,359) |
31.12.21 Restricted Total 31.12.20 Total fund funds £ £ funds £ - 51,454 72,548 - (1,359) (1,976) |
31.12.21 Restricted Total 31.12.20 Total fund funds £ £ funds £ - 51,454 72,548 - (1,359) (1,976) |
31.12.21 Restricted Total 31.12.20 Total fund funds £ £ funds £ - 51,454 72,548 - (1,359) (1,976) |
31.12.21 Restricted Total 31.12.20 Total fund funds £ £ funds £ - 51,454 72,548 - (1,359) (1,976) |
|---|---|---|---|---|---|---|
| 50,095 | - | 50,095 | 70,572 | |||
| 50,095 | - | 50,095 | 70,572 | |||
| 50,095 | - | 50,095 | 70,572 | |||
| 6 | 50,095 - |
54,245 16,327 |
||||
| 50,095 | 70,572 |
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 2021
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
3.
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 31.12.21 | 31.12.20 | |
| £ | £ | |
| Shop income | 3,119 | 2,370 |
| Other | 51 | 95 |
| 3,170 | 2,465 | |
| INVESTMENT INCOME | ||
| 31.12.21 | 31.12.20 | |
| £ | £ | |
| Rents received | 3,421 | 2,904 |
| Deposit account interest | 3 | 22 |
| 3,424 | 2,926 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2021 nor for the year ended 31 December 2020.
Page 6
continued...
Newton-Le-Willows Boys and Girls Club
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Other creditors 6. MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds General Restricted TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds General Restricted TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Restricted funds General Restricted TOTAL FUNDS |
At 1.1.21 £ 54,245 16,327 |
At 1.1.21 £ 54,245 16,327 |
31.12.21 £ 302 31.12.20 £ 1,327 1,057 649 |
31.12.21 £ 302 31.12.20 £ 1,327 1,057 649 |
31.12.21 £ 302 31.12.20 £ 1,327 1,057 649 |
31.12.21 £ 302 31.12.20 £ 1,327 1,057 649 |
31.12.21 £ 302 31.12.20 £ 1,327 1,057 649 |
|---|---|---|---|---|---|---|---|
| 1,359 | 1,976 | ||||||
| Net movement At in funds £ 31.12.21 £ (4,150) 50,095 (16,327) - |
|||||||
| 70,572 | (20,477) | 50,095 | |||||
| Incoming resources £ 31,580 5,833 |
Resources expended £ Movement in funds £ (35,730) (4,150) (22,160) (16,327) |
||||||
| 37,413 | (57,890) | (20,477) | |||||
| At 1.1.20 £ 21,265 41,543 |
Net movement At in funds £ 31.12.20 £ 32,980 54,245 (25,216) 16,327 |
||||||
| 62,808 | 7,764 70,572 |
Page 7
continued...
Newton-Le-Willows Boys and Girls Club
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
6. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds General Restricted TOTAL FUNDS |
Incoming resources £ Resources expended £ Movement in funds £ 66,148 (33,168) 32,980 13,334 (38,550) (25,216) |
|---|---|
| 79,482 (71,718) 7,764 |
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2021.
Page 8
Newton-Le-Willows Boys and Girls Club
Detailed Statement of Financial Activities for the Year Ended 31 December 2021
| 31.12.21 | 31.12.20 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Grants | 17,633 | 41,435 |
| Donations | 187 | 2,782 |
| Clubs | 1,682 | 796 |
| 19,502 | 45,013 | |
| Other trading activities | ||
| Shop income | 3,119 | 2,370 |
| Other | 51 | 95 |
| 3,170 | 2,465 | |
| Investment income | ||
| Rents received | 3,421 | 2,904 |
| Deposit account interest | 3 | 22 |
| 3,424 | 2,926 | |
| Other income | ||
| Government grants | 11,317 | 29,078 |
| Total incoming resources | 37,413 | 79,482 |
| EXPENDITURE | ||
| Support costs | ||
| Management | ||
| Wages | 40,926 | 51,131 |
| Tuck | 3,002 | 1,508 |
| Activities | 772 | 4,107 |
| Equipment expensed | 140 | 413 |
| 44,840 | 57,159 | |
| General costs | ||
| Repairs and renewals | 163 | 184 |
| Establishment costs | ||
| Computer costs | 60 | 767 |
| Insurance | 1,762 | 1,206 |
| Rates & Utilities | 3,737 | 5,206 |
| Telephone | 1,522 | 1,591 |
| Licenses | 3,485 | 1,729 |
| 10,566 | 10,499 | |
| Administrative costs | ||
| Sundries | 87 | 1,545 |
| WA12 Radio | 728 | 737 |
| Subscriptions | 385 | - |
| 1,200 | 2,282 | |
| Governance costs | ||
| Accountancy and legal fees | 1,121 | 1,594 |
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 2021 31.12.21 £ Total resources expended 57,890 Net (expenditure)/income (20,477) |
31.12.20 £ |
|---|---|
| 71,718 | |
| 7,764 |
This page does not form part of the statutory financial statements
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