REGISTERED CHARITY NUMBER: 521259 Report of the Trusts6s and Unaudlted Flnanclal Ststsments for tha Year Ended 31 December 2023 Newton.Le-Wlllows Boys and Glrls Club t)ouglas Fairless Partnership Seymour Chambers 92 London Road Liverpool Merseyside L3 5NW
NoWton-Le-Wlllows Boys and Glrls Club Content$ of the Flnanclal Statements for the Year Ended 31 December 2023 Pag• Report of the Trustees Independont Examln&rf$ Report Statement of Flnancial Actlvltlos Balance Sheot Notss to the Flnanclal Statements Dotailed Ststsmont of Flnanclal ActIvI&S 9 to 10
Newton-Le-Wlllows Boys and Glrls Club Report of the Trustse8 for the Year Ended 31 December 2023 The trustees present their report with the finan¢lal statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charlties.. Slalemenl of Recommended Practice applicabl8 to charities preparing their aCc)unts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} (effective 1 January 2019). OBJECTIVES AND ACTIVITIES Oblectlves and aims The general objects of the Club are to promote the ment81, physical and social well being of boys and gids resident in the Newton le Willows and Earlstown area., tr) (L)Ilecl funds for administration and lo administer such monies as may from time lo b'me 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. Slgnmcant activities The Club is managed by an Execullve Committee and activities are coordinated with tho Lancashire Association of Boys and Girls Clubs {LABGCI. The Centre organises meetings and activities for children and young people wthin the Newton le Willows area. The focus of our activities Marn$ the design of personal development plans and a progr8mme of youth orientated events and aclivilies. This benefits young people by developing their seW confidence and social skills alongside practical IT s11$ and lrfe skills. Publlc benefit In planning our aclivitles for the year w& 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 phllosophy of openness to all enriches everyone through the sharing of the skills, aptltudes and life experiences of our young people aged 8 to 17 and volunteers. Voluntsors A great contribution is made by our member volunteers. We are grateful for the many hours volunteers have spent 1Sslening to and encouraging our young people and working with our youth workers. Without this valuable contiibuuon of time, energy and expertise we would not h8ve been able to achieve so much. FINANCIAL REVIEW Reservos pollcy The attached financial statements show the current stale of th8 Club's finances, which the Committee eonsider to be sound. It is a stated aspiralional policy of the Committee that the Club holds sufficient funding in reserve lo ensure that the Club is operational for a mlnimum of 34 months. Al the year end of 31 December 2023, the Committee is of the opinion that with an unrestricted funding in reserve of £16,745 12022 £28,75818nd a restricted funding reserve of £8,323 12022 £12,488) this reserves polScy has been achieved. The unrestricted funds have decreased due to Iruslees have lo use a proportion of them to suptx)rt operats'onal running costs whilst grant applications were being made. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing do¢umont The charity is controlled by its goveming document, a deed of trust and constitutes an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Charlty numb6r 521259 Princlpal address 19 Haydock Stre81 Newton-Le-Willows M8rseyside WA12 9AB Trustses P B Duggan Trustee G T Chisnall Trustee W A Marchant Trustee M E Eaves Trustee D Howarth Trustee Page 1
Ngwtonle-WIIIow8 Boys and GlrlB Club Report of the Trustees tor tlie Year Ended 31 December 2023 REFERENGE AND ADMINISTRATIVE DETAILS Indèpendent Examlngr Dnuglas Fairless Pgrtnershlp Seymour Chamb&i's 92 LorTdon Road Liverpool M?,r8eyside ApprDvfjd by ordeT of the board of tru8tees on ........,....... ........ nd slgneLI on118 behaif by 1ouJ:,FL D Howarth- Tru916e Page 2
Independent Examlner's Report to the Trustees of Newton-Le-Willows Boys and Glrls Club Independent examlnetrs report to the trustees of Newton-Le.Wlllows Boys and Glrls Club I report to the charity trustees on my examination of the accounts of Newlon-Le-Willows Boys and Girls Club (tho Trust) for the year ended 31 December 2023. Responsiblllties and basis of raport As the charity trustees of the Trust you are responslble for the preparation of the accounts in accordan wlh the requ1MentS of the Charities Ad 2011 Ilhe ACV). I report In respect of my examination of the Trust's aoo)unts carried out under Section 145 of the Act and in carying out my examination I have followed all applicable Directions given by the Charity Commission under Section 14515Xb) of the Act. Indowndent tsxamlnorfs statsmont I have completed my examination. l ujnfim that no material mallers have come to my attention In connection with the examination giving me cause to believe that in any material respect: a¢Gounling records were not kept Sn respect of the Trust as required by Section 130 of the Act., or the accounts do not accord with those recA)rds', or the acwunts do not comply wth the applicable requirements ncernIng the form and content of acunIS set out in the Charities {AcLx)unts 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 wme across no other matters in wnneclion with the examination to which attention should be drawn in this report in order lo enable a proper understanding of the acuntS to be reached. Mr Gregory Newton FCCA Oouglas Fairless Partnership Seymour Chambers 92 London Road Live001 Merseyside L3 5NW Douglas Falrless Partnership Accountants & Registered Auditors Seymour Chambers 92 London Road Liverpool L3 5NW Tel: 0151709 1931 Fax: 0151709 9412 Date.. Page 3
Newton-L¢-Wlllows Boys and Glris Club Statsment of Flnan¢lal Actlvitles for the Year Ended 31 December 2023 31.12.23 Total funds 31.12.22 Total funds Unrestricted fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 6,872 6,872 10,440 Grants received John Moores Foundation Foyle Foundation PCC Merseyside Garfield Weston St Helens VCA Arete Foundation 9,986 9,986 9,984 5,000 2,000 10,000 1,000 1,860 1,860 5,000 5,000 Other trading activities Investment income 19,733 209 19,733 209 17,328 Total 26.814 16,846 43,660 55,795 EXPENDITURE ON Raising funds 64,6H Total expenditure 38,827 21,011 59,838 Total 38.827 21,011 59,838 NET INCOMEI{EXPENDITURE) {12,013) {4,165) {16,178) (8,849) RECONCILIATION OF FUNDS Total funds brought forward 28,758 12,488 41,246 50,095 TOTAL FUNDS CARRIED FORWARD 16,745 8,323 25.068 41,246 The notes form part of these financial statements Page 4
Newtonle.Wlllowg Boys and Glrls Club Balan¢e Sheet 31 December 2023 31.12.23 Total lunds 31.12.22 Total funds Unrestrict8d tund R8Stricted fund Notes GURRENT ASSETS Deblors Cash at bank 2nd in hand 1,683 18,488 8,323 9,986 18.488 41.921 20.151 8,323 28.474 41,921 CREDrroRS Amounts falling due wiihin on8 year 13,4061 (3,4081 16751 NEf CURREMT ASSETS 16,745 8,323 25.068 41,246 TOTAL ASss LESS CURRENT LIABILITIES 16,745 8,323 25,068 41246 NET ASSETS 16,745 8,323 25,068 41,246 FUNDS Unrestritted funds Rt3slrictad funds 16,745 8,323 28,758 12,488 TOTAL FUNDS 25,068 41,246 The fln2 clal ents were approved by th8 Board of Truste6S 8nd authOSed for Issue and wgre signed on its behalf by.. on D Howarth - Trus18e The notes form part of these finanaal statements Page 5
Newton-Le-Wlllows Boys and Glrls Club Notos to the Flnanclal Statsments for the Year Ended 31 December 2023 ACCOUNTING POLICIES Basis of preparlng the flnanclal 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) 'Accounling and Reporting by Charities.. Statement of Recommended Practice applicable lo ¢harilies preparing their acnts in accordance wth the Financial Reporting Standard applicable In the UK and Republlc of Ireland IFRS 1021 {effective 1 January 2019}', Financial Reporting Standard 102 'The Financ481 Reporting Standard applicable in the UK and Republic of Ireland, and the Charitios Act 2011. The financial statements have been prepared under the historical cx)sl convention. Income All income is recognised In the Statement of Finanal Acts'vities once the Charity has entitlement lo the funds, it Is probable that the income will be received and the amount can be measured reliably. Expondlture Llabilities are recognised as expenditure 88 soon as there is a legal or constructive obligation (mmittlng the charity to that expenditure. it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligallon 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 calgJory. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resouriX$. Taxation The charity is exempt from lax on its charitable activities. Fund a¢¢ountlng Unrestricted funds can be used in accordanc& wrth the charitable objectives at the discretion of ihe trustees. Restricted funds can only be used for particu18r restricted purposes within the objects of the charity. Restricb'ons arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fvnd is inclu(Jed In the notes to the financial statements. OTHER TRADING ACTIVITIES 31.12.23 31.12.22 Shop ino)me Other Rentlhire 7,617 9,871 137 7,320 12,116 19.733 17,328 INVESTMENT INCOME 31.12.23 31.12.22 Deposit account interest 209 43 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. Tru$tses' expenses There Ivere no triistees, expenses pald for the year ended 31 December 2023 nor for the year ended 31 December 2022. Page 6 continued...
NeWtOn-LwIll0w¥ Boys and Glrls Club Noto5 to the Flnancial Statements- contlnued for the Yoar Ended 31 December 2023 DEB TORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.23 31.12.22 Trade debtors 9,986 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.23 31.12.22 Trade cdItorS Other creditors 2,800 606 577 3.406 675 MOVEMENT IN FUNDS N81 movement in funds At 31.12.23 At1.1.23 Unrestrl¢ted funds General fund 28,758 (12,013) 16,745 Restricted funds General Restricted 12,488 {4,165) 8,323 TOTAL FUNDS 41,246 {16,178) 25.068 Net movement In funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 26.814 {38,827 } (12,013) Restrictsd fund$ General Restricted 16.846 {21,011) (4,165) TOTAL FUNDS 43,660 (59,838) {16,1781 Comparatlve$ for movement in funds Nel movement in funds Al 31.12.22 At1.1.22 Unrestrlcted funds General fund 50,095 {21,337) 28,758 Restricted funds General Restricted 12,488 12,488 TOTAL FUNDS 50,095 (8,849) 41.246 Page 7 nlinued...
Newton-Le-Willows Boys and Glrls Club Notes to the Financlal Ststem8nts- contlnued for the Year Ended 31 Decembor 2023 MOVEMENT IN FUNDS. conttnued Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 30,811 {52,148) 121,337) Restricted funds General Restricted 24,984 (12,496} 12,488 TOTAL FUNDS 55,795 {64,644) (8,849) RELATED PARry DISCLOSURES There were no related paty transactions for tho year ended 31 December 2023. Page 8
NeWtOn-LwIllows Boys and Girfs Club Detalled Ststsnwnt of Flnanclal Actlvities for the Year Ended 31 De¢6mber 2023 31.12.23 31.12.22 INCOME AND ENDOWMENTS Donations and legacles Grants Donations Clubs 11} 2,886 3,987 5,217 5,221 6,872 10,440 Other tradlng actIvie8 Shop income Other Renuhire 7,617 9,871 137 7,320 12,116 19,733 17,328 Investment In¢omo Deposit account interest 209 43 Grants received Grants 16,846 27.984 Total Incomlng resour¢es 43,660 55,795 EXPENDITURE Support costs Management Wages Tuck Activities 35,2 6,337 2,784 38,401 8,281 1,630 45,023 48,312 Genoral costs Repairs and renewals 97 231 Establlshrnent costs Computer costs Insurance Rates & Utilities Telephone Cleaning Licenses 207 1,800 6,973 2,106 147 172 186 1,838 547 737 11,405 7,954 Admlnlstratlve costs Consultancy Sundri8s Travel WA12 Radio Subscnplions 1,425 147 1,564 4,455 24 688 547 810 2,382 7.278 Governan¢6 costs Accountancy and legal fees 931 This page does not form part of the statutory financial statements Page 9
Newton-Le-Willows Boys and Glrls Club Detailed Statement of Flnan¢lal AcvItIeS for the Year Ended 31 December 2023 31.12.23 31.12.22 Total resources expended 59,838 64,644 Net expenditure 116,178) (8,849) This page does not form part of the statutory financial statements Page 10