REGISTERED CHARrrY NUMBER: 521259 Roport of the Trustees and Unaudited Flnanclal Statamants for th• Year Endod 31 D•c•mbor 2024 for Newton•Le*Willows Boys and Glrls Club Douglas Falrlass Partnershlp Seymour Chamb8rs 92 London Road Liverpool Merseyslde L3 5NW
Newton-Le-Willows Boys and Girls Club Contents of ttie Financial Statements for the Year Ended 31 December 2024 Page Report of the Trustees Independent Examinerfs Report Statement of Financlal Activities Balance Sheet Notss to the Financial Ststements Detailed Statement of Financial Actlvitie5 9 to 10
Newton-Le.Willows Boys and Girls Club Report of the Trustees for the Year Ended 31 December 2024 The trustees present their r8POrt wlth the finandal statements of the charty for the year endad 31 December 2024. The trustees have adopt] the provisions of Accxjunting and Reporting by Charities: Statement of Recommend Practic8 applicable to charities preparing their acluntS in accordance wrth the Flnana8P Reportlng Standard applicable In the UK and Republic of Ireland (FRS 102) (effe¢Xive 1 January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims The general objects of the Club are to promote the mental, physical ar)d soaal well being of boys and gtrEs resident in the Newton le Wjllows and Earlstown area: to collect funds for administration and to administer such moniés as may from tirne to time be subscribed for the beneflt of the Club and its members" and lo arrang8 and provide suth outside acuvities as the cornmittae may deade for the benefst of members. Slgnrficant activities The Club Is managed by an Executive Com mittee and activits.es are coordinated with the Lancashire Asso(xation of Boys and Girls Clubs (LABGC). The Centre organises meetings and activities for thildren and young people within the Newton le Willows area. The focus of our activitres rematns the design of personal development plans and a prog rarnme of youth orientated events and activrties. This benefits young PpIe by dav6loplng their self confidence and social skills alongside practical IT sknlls and life skiljs. Public benefit In planning our activlties for the year we kept in mind the Charity Commission's guidance on public benefrt. We v4elcA)me 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 Ilfe experiences of our young people aged 8 to 17 and volunteers. Volunteers A great contribution is made by our rnefflber volunteers. We aro grateful for the many hours volunteer5 have spent listeniro to and er)cour2ging our young people and working with our yOLrth workers. Without th¢s valuable contribution of tim e, energy and expertise we would not have been able to achteve so much. FINANCIAL REVIEW Rgserves pollcy The attached finanaal stst8ments show the current stste of the Club's finan$, whith the Com mittee conslder to be sound. It is a stated aspiratsonal polioy of the Commlttee thal the Club holds sufflclent fundlng In resep4e to ensure that th8 Club is operatsonal for a minimum of 34 months. At the year of 31 Dernber 2024, the Committe6 is of the opinion that with an unrestrtcted fundlng in reserve of £14.222 {2023 - £16.745) and a restricted fundlng reserve of £0 (2023 - £8,323) thls reserv&s policy has been acht8ved. The unreslricted funds have deaSed due to trustees have to use a proportion of Ihem to support operational runnlng cx)sls whilst grant applicatlons wera being made. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The tharity is controllod by Its gov6ming document. a deed of trust and constitutes an unin(x)rporat charlty. REFERENCE AND ADMINISTRATIVE DETAILS Reglstsr•d Charlty number 521259 Prfjnclpal address 19 Haydc>ck Stre8t Neh¢on-Le-Willows Mersayslde WA12 9AB Page 1
Newton-Le-Wlllow$ Boys and Girls Club Report of the Trustees fvf the Year Eftdtd 31 December 2024 Trustèès P B Dugg TnJs16a G T Chisnall Trntee W A Mar(thant Trust68 (reslgned 1.1.24) M E Eaves Trustee D H(ywarth Trustee Mrs J ThomFtson Trustee (appolnted 8.3.24) N Hugh8s (appnted 26 1.24) C J Williams (appOintj 23.1 .24) Indap•nd8nt Examiner DlaS Fairless PartnersFNP Seymour Chambe 92 London Road Livrycl . Merseyside L3 5NW Approved by order of the board of trustees on ...... and signed on its behalf by" D HovRrth - Truslee Pa90 2
Independent Examlnerfs Report to the Trustees of Newton-Le-Wlllows Boys and Girls Club Independent examinerfs report to the trustees of Nèwton-L•-Willows Boys and Glrls Club I report to the thanty trustees on my examinatson of tha acxyjurts of Newton-L&WilEcyws Boys and Girls Club (the Trust) for the sBar end1 31 December 2024. ResponSibilitS and basls of report As the chanty trustees of the Trust YDU are responsibje for the prepatatK)n of the account5 In accordarbce w1th the reQuiremts of the Charities Acl 2011 (Xhe ACV) I report In respect of my 8xamination of Ihe Trust's accounts carned out under Section 145 of Ihe Act and In (2rying out my exaMinatiC I have lolk)wed all applicable Directsons glven by the Charty CcKnm(sslon under Section 145{5Mb) of the A(X. Indondant oxamlnerf5 Statement I have completed my examinatK)n. l Lx>nfirm that rK) material matters have come to my attention in (y)nnlIon with the exaMin*C giving me cause to believe that in any material respect: a0untIng records Vbpre rM)I kept in resp1 ot the Trust as fequired by slI0n 130 of the Act", or the a(xounts do not ac££ird wjth those Trds, or the accnts do not (x)mply with the applicable requirem£ts ci)rwning the form and conlent of acLx)unts set out In the Chanbes (knnts and Reports) Regulations 2008 otw than any requirement that the accounts give a true arKJ fair view which Is ml a matter crJrLsidere(l as part of an irKlependent &xamination. I have no concems and have fX)me across no other matte[5 in tt)nnectron with the examination to which attentron should be drawn in this report In order to enable a prop . und anding of the ac(x)unts to be reached Mr Gregory Newrton FCCA Douglas Fairl8ss Partnership Seymour Chambars 92 London Road Livwp(x)I Merseyside L3 5NV Douglas Fairless Partnership Accountants & Registered Auditors Seymour Chambers 92 London Road Liverpool L3 5NW Tel: 0151709 1931 Fax: 0151709 9412 Date. . IL)LC Paga
Newton-L4-Wlllows Boys and Glrls Club Statement of Financlal Acllvltios for the Y•ar ErKled 31 December 2024 31.12.24 Total funds 31.12.23 Total funds Unrestricted fund Restrlded fund Notes INCOME AND ENDOWMENTS FROM Donations and legauas 6,744 6,744 6,872 Grants recelved John M(x>res Foundation PCC Merseyside Garfield Weslon Arete Foundation PHHolt BBC Children In Need Rotary Club 9,986 1,860 (2) (2} 10,000 10.000 5,000 7.000 15.000 7,000 15,000 3.150 3.150 Other trading adivities Investment Income 17,721 153 17,721 153 19.733 209 Total 27,766 43,660 EXPENDITURE ON Total expenditure 30,289 40.323 70.612 59.838 NET INCOMEI{EXPENDITURE) (2.523) (8.323) (10.846) (16,178) RECONCILIATION OF FUNDS Totsl funds broutht forward 16.745 8.323 25.068 41,246 TOTAL FUNDS CARRIED FORWARD 14.222 14,222 25,068 The noles form part of th8S8 flnandal statements Paga 4
Newton-LfrWillows Boys arKI Girls Club Balan¢• Sheet 31 December 2024 3112.24 Total funds 31.1223 Total fun(Is Unrestricted fund Restricted fund tes CURRENT ASSETS 9,984 9,984 20.098 9.986 18.488 Cash at bank and in hand 20,098 9,984 30,082 28,474 CREDITORS Amounts falling due wthln one year (5,876) (9,984) (15.860) (3.406) NEf CURRENT ASSETS 14.222 TOTAL ASSEfs LESS CURRENT LIABILITIES 14,222 14.222 25,068 NEf ASSETS 14,222 14,222 25.068 FUNDS Unrestnced funds Restncted unds 14,222 16.745 8,323 TOTAL FUNDS 14.222 25,068 The finanaal statements were approved by the Board of Trustees and authorised for Issue on . and were on its behalf by D HUrarti1 . Truslee The notes form part of th finanaal stalements Page 5
Newton-L•-Wlllows Boys and Glrl• Club Notes to the Flnanclal Statem•rrtg for th• Year End•d 31 D•c•mber 2024 ACCOUNTING POLICIES Basls of preparlng tho flnanclal statoThnts The finandal statements of the charity, whlch Is a publlc benefrt entity under FRS 102, have been prepared aw)rdance with the Charities SORP (FRS 102) 'Aco)unting and Reportlng by Charlties: Staternerrt of Reo)mmended practi appliizble to charities preparing theEr aC(nIS In aca)rdanc* with the Flnanclal Rq)orts'rrfJ Standard applicable In the UK and R8public of Ireland {FRS 102) (effective 1 January 2019),, Financjal Reporting Standard 102 'The Flnancial Reporting Standard appllcabfe in th8 UK and Republic of Ireland, and the Charitses Ad 2011. The finanoal stalements have been preparaj under the hrslorical c05t conventlon. All Irwne Is recognised In the Statement of Flnandal Activltles once the charfty has entitlement to the funds, it is probable that the Income will be received and the amount can be measured rellably. Expenditure Liabilities a recognised as expenditure as 50cn as there is a legal or constructlve obligation committing the charity to that expenditure, It Is probable that a transfer of economlc benefits will be requlred in settlement and the amount of the obligation can be measured reliably. Expendlture Is a(zounted for on an accruals basis and has been dassffied under headiros that aggregate all cost rdated to the category. Where costs canrt be dlrectly 8ttribut8d to P8cUlar headlngs they have bean alk)cated to activities on a basrs cffisistent wlth the use of resources. Taxatlon The olarty is exempt from tax on its charrlable acttvlts'es. Fund accountlng Unrestrict1 funds can be used in acrdanC8 with the charitable obJtIveS at tha dtscretion of the trustees. Restricted funds can only be used for partlcular restricted purposes wlthin the objects of the charity. Restrictlons arise when speafied by the donor or when funds are raised for particular r&stricted purposes. Further explanation of the nature and purpose of each fund Is indu(Jed in the notes to the ffinancial statements. OTHER TRADING ACTprfrriES 31.12 24 31.12.23 Shop income RenbThlre 6,836 10.885 7,617 12,116 17,721 19.733 INVESTMENT INCOME 31.12.24 31.12.23 Deposit aca)unt interest 153 209 TRUSTEES, REMUNERATION AND BENEFrrs There were no trustees, remuneration or olher benefits fof the year ended 31 December 2024 nor for the year ended 31 t)ec8mber 2023. Truste•8' •xpensas There were no trustaos, expenses paid for tha year ended 31 Dacernbar 2024 nor for the year 6nd 31 Decemb2023. Page 6 contInu...
Newton.L•.Wlllows Boys and Glrls Club Notes to tho Flnancial Statem•nts. contlnued for the Y•ar Ended 31 Dec?mb•r 2024 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.24 31.12.23 Trade debtors 9986 CREDITORS. AMOUNTS FALUNG DUE WITHIN ONE YEAR 31.12.24 31.12.23 Bank loans and overdrafts (see note 7) Trade creditors Oiher credltors 67 5.131 10.662 2,800 606 15.860 LOANS An analysis of the maturity of loans Is given below: 31.12.24 31.12.23 Amounts falllng due within one year on demand: Bank overdrafts 67 MOVEMENT IN FUNDS Nel mov8ment in funds Al 31.12.24 At 1.1.24 Unfestricted fvnds General fund 16,745 (2,523) 14.222 Restricted funds General Restricted 8,323 {8,323) TOTAL FUNDS 25.068 10.846) 14.222 Net movement in funds, induded in the above are as follo. Inci)ming resources Reso urces expended Movement In funds Unfestrictéd funds General fund 27,766 (30,289) (2,523) Restrkted funds General Restncted 32.000 (40,323) {8.323) TOTAL FUNDS 70 612) 10,846) Page 7 conbnued...
Newton-Le-Wlllows Boys and Glrls Club Notes to the Flnanclal Staternent5 - contlnu•d for th• Year End•d 31 Dec•mb•r 2024 MOVEMENT IN FUNDS- Continued Comparatlves for movement In funds Net movement In funds At 1.1.23 31.12.23 Unrestricted funds Gènèral fund 28,758 (12,013) 16,745 Rèstrlcted funds General Restricted 12,488 (4,165) 8,323 TOTAL FUNDS 41,246 16,178) 25.068 Comparative net moVrent in funds, Included In the above are as fotlows. InrnIng resources Resources expended Movement in funds Unrestricted fvnds General fund 26,814 (38,827) (12,013) Restricted funds General Restricted 16,846 (21.011) (4.165) TOTAL FUNDS 43.660 59 838) 16,178) RELATED PARfY DISCLOSURES There We no related paty transactions for the year ended 31 December 2024. Page 8
Newton-L0-1J0w5 Boys and Glrls Club Detalled Statement of Flnanclal Actlvltl•s for th• Y•ar End•d 31 D•c•mb•r 2024 31.12 24 31.12 23 INCOME AND ENDOWMENTS D¢)natsons and legacles Grants Donations Clubs (1) 3,615 3,130 (1) 2.886 3,987 6,744 6,872 Other tradlng acts"vitS85 Shop Inrne Renvhire 6,836 10,885 1 7,617 12,116 17,721 19,733 Investment income Deposit aco)unt Interest 153 209 Grants received Grants 18,846 Total Incomlng resources 59,766 43.660 EXPENDITURE Support costs Management Wages Tuck Ivitses Equipment expensed 41,612 5.497 1,593 10 35,902 6.337 2,784 48,712 45.023 G•neral costs Repalrs and renewals 56 97 Establlshment costs Computer a)sts Insufan Rates & Utslitses Telephone Cleaning Licenses 156 647 10.459 2,380 207 1,800 6,973 2,106 147 172 357 13,999 11,405 Admlnlstrative costs Consultancy Sundnes Travel WA12 Radio Carried forward 1,550 3,863 1,425 147 97g 6,396 810 2,382 This page does not fomi part of tho statutory financlal statements Page 9
Newton.LfrWlllows Boys and Glrls Club Detslled Ststement of Flnancial Actlvltles for th• Yéar Ended 31 December 2024 31.12.24 31.12.23 Admlnistratlv• costs Brought forward subSlptions 6.396 393 2.382 6.789 2.382 Govemanc• costs AccountanGy and legal fees 1.056 931 Total resources expended 70.612 59.838 Net eXndItUre 10 846) 16,178) This page does not form part of the statutory financlal statements Page 10