## MOTTO “To Brighten Young Lives and Make Good Citizens”
Salford Lads’ Club was established in 1903 as a purpose built club for boys. It was the last and largest of 21 clubs in Greater Manchester independently funded by local companies to provide positive alternatives to teenage street gangs in the poorest areas. Founded by James Grimble Groves and William Grimble Groves of the Groves and Whitnall brewing empire and officially opened by Lord Baden Powell, the Club has continued to provide this key facility for more than 118 years and is now considered to be the ‘finest example of a pre First World War club surviving and operating today’. The Groves family have continued their involvement in the club with Anthony Groves taking over from his father Jeremy as President in 2003. The club opened to girls in 1994.
## Salford Lads’ and Girls’ Club
## Annual Report and Financial Statements
## 1st September 2020 – 31st August 2021
Charity registration number: 521315
Salford Lads’ and Girls’ Club (charity registration number: 521315)
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Annual Report YE21
## Contents
Report of the trustees for the year ending 31[st] August 2021 .................................................................... 4 Our purposes and activities ........................................................................................................................ 7 Achievements and performance ................................................................................................................ 9 Young people .......................................................................................................................................... 9 Heritage ................................................................................................................................................... 9 Building improvements ........................................................................................................................... 9 Cultural significance ................................................................................................................................ 9 Fundraising ............................................................................................................................................ 12 Our volunteers ...................................................................................................................................... 13 Financial review ........................................................................................................................................ 14 Income .................................................................................................................................................. 14 Expenditure ........................................................................................................................................... 15 Reserves policy and going concern ...................................................................................................... 15 Plans for future periods ............................................................................................................................ 16 Reference and administrative details ....................................................................................................... 17 Officers and trustees ............................................................................................................................ 17 Structure, Governance and Management ............................................................................................... 18 Governing document ............................................................................................................................ 18 Appointment of trustees ...................................................................................................................... 18 Trustees’ responsibilities in relation to the financial statements ............................................................ 18 Statement as to disclosure to our independent examiner ...................................................................... 18 Independent Examiner’s Report on the Accounts ................................................................................... 19 Salford Lads’ and Girls’ Club Statement of Financial Activities ................................................................ 21 Salford Lads’ and Girls’ Club Balance Sheet ............................................................................................. 22 Salford Lads’ and Girls’ Club Statement of Cash Flows ............................................................................ 23 Notes on the accounts .............................................................................................................................. 24 1 Accounting policies ............................................................................................................................ 24 2 Legal status of the charity ................................................................................................................. 26 3 Financial performance of the charity ................................................................................................ 27 4 Income from grants ........................................................................................................................... 27 5 Income from donations and legacies ................................................................................................ 28 6 Trustee remuneration and expenses ................................................................................................ 28 7 Staff costs and professional fees ....................................................................................................... 28 8 Staff numbers ..................................................................................................................................... 29 9 Related party transactions ................................................................................................................. 29
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Annual Report YE21
10 Government grants .......................................................................................................................... 29 11 Corporation taxation ....................................................................................................................... 29 12 Tangible fixed assets ........................................................................................................................ 29 13 Investments ..................................................................................................................................... 29 14 Stock ................................................................................................................................................. 29 15 Debtors ............................................................................................................................................ 30 16 Creditors: amounts falling due within one year .............................................................................. 30 17 Contingent assets – legacy income ................................................................................................. 30 18 Deferred income .............................................................................................................................. 30 19 Creditors: amounts falling due after more than one year .............................................................. 30 20 Analysis of charitable funds ............................................................................................................. 31 21 Analysis of net assets between funds ............................................................................................. 31 22 Financial instruments ...................................................................................................................... 31 23 Post-balance sheet events ............................................................................................................... 32 24 Reconciliation of net movement in funds to net cash flow from operating activities ................... 32
Salford Lads’ and Girls’ Club (charity registration number: 521315)
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Annual Report YE21
## Report of the trustees for the year ending 31[st] August 2021
The trustees are pleased to present their annual report together with the financial statements of the charity for the year ending 31st August 2021. The financial statements comply with the Charities Act 2011, and 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 2015).
This financial year, September 2020 to August 2021, took place entirely during the Covid-19 pandemic, one of the most challenging periods in the club’s 119-year history. We were unable to hold many of our usual activities inside the building due to covid restrictions, however we continued to maintain contact with as many of our young people as possible, continuing outdoors football training when possible and staying in touch via WhatsApp groups. We also continued work on our building to improve ventilation, making it as safe as possible for when we were able to re-open our doors.
This work included altering rooflights and windows to allow fresh air into the main activity spaces. The main gym now has four electrically-operated rooflight panels and the boxing gym has an additional Velux rooflight. All our other activity rooms have original windows which we have adapted and renovated so that three windows now open in each room, including the large concert hall space. Our plans to make the building safer have also included sanitiser stations and free face masks. This year, for the first time, we have employed a part-time site manager to monitor all the rooms, create covidsafe cleaning rotas and record details of everyone accessing the building. This was a role previously undertaken by volunteers but the pandemic has made us prioritise and formalise this key role.
Ventilation works
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Annual Report YE21
In October 2020 we were a temporary NHS flu jab centre; we also hosted a small number of photoshoots/filmshoots under covid restrictions whilst the building was otherwise closed. The most high-profile of these being for scenes of Peaky Blinders season 6.
In May 2021 we hosted the club’s first ever wedding ceremony! Originally this was planned for 2020, and we were delighted to finally be able to reschedule it – albeit still under covid restrictions – for May 2021. Two more ceremonies followed in June and July. We have four rooms licenced for wedding ceremonies – the Concert Hall, the Band Room which overlooks the Concert Hall, the Senior Games Room, and of course, our famous Smiths Room! We have partnered with Salford Community Leisure to help us facilitate the ceremonies, drawing on their experience in managing weddings at Ordsall Hall. As well as being a great source of fundraising for the club, we hope this will make a lot of music fans very happy!
Towards the end of July 2021 we held our first post-lockdown Saturday open day. Income from donations and merchandise sales from these weekly open days is a crucial element of our fundraising, and being without this during the lockdowns was very difficult. Our volunteers also love to meet new people, show them around our building and talk about the club’s history, which they are all rightfully very proud of.
We welcomed a new weekly yoga session to the club from July 2021.
And our girls club was finally able to restart weekly sessions inside the club from July 2021. (Lads club sessions restarted in September 2021.)
Football has been the mainstay of the club during the pandemic with weekly training sessions. In July we held our first girls football sessions with 4 new volunteer women coaches.
Salford Lads’ and Girls’ Club (charity registration number: 521315)
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Annual Report YE21
From August 2021, we took part in a 12-week Greater Manchester Music project, Band of Boroughs, working with musicians from Z Arts. Two of our over-16 members, a boy and a girl, wrote and performed their own songs at BIMM (the British Institute of Modern Music) in Manchester. In all, sixteen young people took part in the sessions, which took place in our original bandroom above the concert hall; this space had again benefited from the renovating of a window to provide ventilation.
We have kept in touch with young people and families and the local network of agencies supporting vulnerable people locally with local foodbanks and support at St Clements Church and Oasis High School on the estate. Retaining continuity at the club for local young people and families has been one of the keys to our success over time, and we took the important decision to retain our sessional staff on furlough, so that when we were able to reopen familiar faces would still be here.
We work closely with the tenant-led New Barracks Co-operative and they have continued to hold some of their meetings in the club (under Covid restrictions). Nearby is the Ordsall Community Café who we also work with, visiting groups often order food for day courses at the club and this in turn brings in more opportunities for the local community. Salford CVS regularly use the club for their training courses. The club is also used for the city’s central Youth Partnership meetings every 6 weeks.
With continued cuts to mainstream services, and the unprecedented impact of the Covid-19 pandemic, we are very grateful to all of the organisations and individuals who have contributed to our fundraising in the year - whether by making a donation, by buying our merchandise, attending an event or hiring our venue – enabling us to offer this broad and varied programme to inspire young people.
Signed ______________________________________
## ANTHONY GROVES
Name __________________________, on behalf of the trustees
1 March 2022
Salford Lads’ and Girls’ Club (charity registration number: 521315)
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Annual Report YE21
Our purposes and activities
_To provide a safe To brighten environment for young lives and local young make good people citizens_
_To extend opportunities in sports and arts for young people To become the central archive of the lads club movement in Salford To develop a sustainable fundraising model_
_To become the centre for visitors tracing the routes of Salford’s music and cultural life_
_To become the focal point for community activity and regeneration in the area_
_To improve and restore the facilities inside and outside the building and make the building sound for the next generation of young people_
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Salford Lads’ and Girls’ Club (charity registration number: 521315)
Annual Report YE21
In setting our objectives and planning our activities we have given careful consideration to the Charity Commission’s public benefit guidance.
The strategies employed to achieve our aims and objectives are to:
● provide a safe, structured environment for young people via regular scheduled sessions at the club, for designated age groups
● provide sports, arts and educational activities and opportunities for young people through the club’s scheduled sessions and through additional programmes such as the football teams, annual camp and other trips
● invigilate and preserve the club’s archives; be creative in the ways we invite members of the public to engage with the club’s architectural and social heritage (for example our Wall of Names)
● provide a warm and friendly welcome to visitors; maintain our ‘Smiths Room’ and our famous frontage/sign as key attractions for the thousands of music fans who visit the club each year
● improve the club’s financial sustainability by tapping further into selfgenerated income streams such as merchandise sales and venue hire (now licenced for weddings too!), as well as appealing for donations and grant funding to support us in the good work that we do
● provide affordable facilities for community groups to hold meetings and events
● continue to be ‘responsible caretakers’ of our Grade 2 listed building, carrying out maintenance and repairs that preserve the building’s heritage whilst also allowing it to be a usable space for today’s needs
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Annual Report YE21
## Achievements and performance
## Young people
Normally we would have provided thrice-weekly club sessions for young members aged 9-18; twice-weekly sessions (with New Barracks Co-op) for those aged 6-14; and multiple football training sessions/matches each week. We also would have taken young members out on trips and activities, and hosted sessions for visiting groups. Obviously with the pandemic and lockdown most of this has not been do-able this year, but we have continued to engage with our young members as much as possible, such as the ‘virtual camp’, Zoom meet-ups for the girls’ group, and outdoor training (when this was permitted) for the football teams.
## Heritage
Again, the pandemic has obviously prevented us from opening to visitors as much as we would normally have done this year, but we have continued to receive enquiries from family members tracing their roots, enquiries from local history groups, college and university groups, and are looking forward to welcoming back such visitors in person once again.
## Building improvements
Whilst the club was closed during covid restrictions we undertook works to improve natural ventilation to make the club as safe as possible for when we were able to re-open and welcome back young people. This work included altering rooflights and windows to allow fresh air into the main activity spaces. The main gym now has four electrically-operated rooflight panels and the boxing gym has an additional Velux rooflight. All our other activity rooms have original windows which we have adapted and renovated so that three windows now open in each room, including the large concert hall space. Our plans to make the building safer have also included sanitiser stations and free face masks. This year, for the first time, we have employed a part-time site manager to monitor all the rooms, create covid-safe cleaning rotas and record details of everyone accessing the building. This was a role previously undertaken by volunteers but the pandemic has made us prioritise and formalise this key role.
## Cultural significance
Pre-pandemic, we welcomed approximately 6,000 visitors a year, mostly on our Saturday open days, when we are open between 11am and 2pm for music/heritage fans (or anyone with an interest to look around the club) to call in and enjoy a free tour, cup of tea, a browse through our merchandise, and a friendly chat with our volunteers. Obviously for much of this year we have been forced to close our doors, but from July 2021 onwards we are back open and have the kettle on! From March 2022 we are also going to host open days on Wednesdays as well as Saturdays, 11am-2pm.
Salford Lads’ and Girls’ Club (charity registration number: 521315)
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Annual Report YE21
We continue to have good links with Manchester Music Tours, founded by the late Craig Gill of the Inspiral Carpets. The club remains the flagship site for many music and cultural tourists to the city.
The building continues to attract TV, radio, film and fashion shoots and this year we welcomed back the BBC’s ‘Peaky Blinders’ to film scenes for the new series, and a drama series commissioned by Sky.
The list of organisations and agencies who want to build links with the club continues to grow and we offer visits/tours and opportunities to primary schools, secondary schools, colleges and universities as well as adult groups. Much of this comes from the breadth of events and activities that we have taken part in over the past 15 years and the increasing recognition of the club as the last original pre-WW1 lads club still operating in England. The club is also considered of national importance as the 3[rd] most visited music tourism site in the UK.
We are proud to be Salford’s leading music-pilgrimage location, and enjoy welcoming visitors to our city and to the north west.
Young people’s group from Blackpool on a tour of the club
A group of music fans from Buenos Aires on a visit August 2019
Salford Lads’ and Girls’ Club (charity registration number: 521315)
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Annual Report YE21
As at 31[st] August 2021 we had approximately…
7350 7900 3500 Twitter Facebook Instagram followers followers followers (+700) (+600) (+1000!!)
Salford Lads’ and Girls’ Club (charity registration number: 521315)
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Annual Report YE21
## Fundraising
Our team of volunteers who welcome visitors to the club every Saturday are the backbone of our fundraising, and the sales and donations from these weekly sessions (Covid notwithstanding) continue to rise. Most of our Saturday team are former club members and they have a wealth of knowledge of the club, the city and more likely The Hollies, than The Smiths!
Three of our volunteers help with a photo promotion of our new t-shirt, and music fans from Japan and Brazil model the shirt.
We are also pleased to have supporters from around the world who continue to make regular donations. Many of these are music fans, some are regular visitors, others have visited a couple of times. We also have supporters from the US and Japan who have never visited but have built up a long-term link supporting the club for many years. In the UK, Chris Blay who originally contacted us to offer us a merch stall for a gig at the Ritz in Manchester, has continued to help raise funds each year.
Whilst we were unable to host any fundraising events in our concert hall this year due to covid restrictions, we did manage to re-start this in October 2021 – the first being an event with Tim Burgess and Dave Haslam in-conversation, and the second with Shaun Ryder and John Robb. Both of these events ran smoothly and helped us raise valuable income – many thanks to our volunteer Events Committee for ensuring compliancy with covid restrictions and making these events safe and fun for all involved.
All these events help raise the profile of the club which helps increase visitors and has a knock-on effect with sales of our SLC merchandise from our weekly open days and online via our website.
Salford Lads’ and Girls’ Club (charity registration number: 521315)
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Annual Report YE21
## Our volunteers
The club relies on its dedicated and highly valued volunteer base. At present there are approximately 25 volunteers who regularly give their time and energy to the club. Several of the volunteers are ‘old boys’, who became members of the club as
youngsters and have stayed involved throughout their adult lives, often introducing their children and grandchildren to the club to continue in their footsteps.
Our oldest such ‘old boys’ are Archie Swift and Eric Salthouse (pictured), who have over 140 years of club membership between them, and still regularly help out with the young people’s activity sessions (albeit with less running around on their part these days).
**----- Start of picture text -----**
4000 volunteer hours 1000 volunteer hours
given each year to given each year to run our
Saturday fundraising open
facilitate activity sessions
days, helping to generate
for young people and
annual club camp 25% of annual income
**----- End of picture text -----**
**----- Start of picture text -----**
Queen’s Award for
Volunteering awarded
to the club in 2016
Archie Swift awarded MBE
in 2006 for his lifetime of
voluntary work at the club
**----- End of picture text -----**
**----- Start of picture text -----**
Over 600 collective years of club
volunteering between our
trustees and current volunteers
**----- End of picture text -----**
Leon our Lads’ Club leader with football club volunteers Danny, Clark, Chris and Vitor
Salford Lads’ and Girls’ Club (charity registration number: 521315)
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Annual Report YE21
## Financial review
With this entire financial year taking place during the Covid-19 pandemic, this year was again one of the most challenging in the club’s history. Our normal channels of income via visitors (donations, merchandise sales etc) and facilities hire were drastically affected by the pandemic, and we had to find alternative ways to engage with our audience and try and keep income streams flowing. We were however able to host lengthier filmshoots whilst the building was closed to other activities, and the diversion of some of our resources into increasing online merchandise sales and trying to keep our profile up fortunately paid off.
We continued to take advantage of the government support schemes such as the local restrictions grants and the CJRS (furlough) scheme, retaining all of our sessional workers and support staff, protecting these jobs and providing continuity for the young members when we were eventually able to re-open.
We also continued to take some positive action during the enforced closure, by undertaking some maintenance work that is otherwise difficult to do when the building is in constant use by our various groups. Most crucially, this work included improving the ventilation in various rooms of the building, to make it as safe as possible for our members, staff and volunteers.
## Income
**----- Start of picture text -----**
Income Analysis YE21
Donations
8%
Fund
Generation:
merchandise
sales Grants
17% 56%
Fund Generation
- hire of facilities
18%
**----- End of picture text -----**
Again, grants represented more than half of our income for the year; including £47k from the government furlough scheme and covid support grant schemes. Thanks to our tireless efforts to continue to promote the club despite not being able to physically welcome many visitors to our building, we managed to keep merchandise sales income up through online sales, and our facilities hire income was bolstered by a small number of TV filmshoots. Unfortunately donations income was down from previous years – this not surprising given we were mostly
closed to visitors and the pandemic being a difficult and financially uncertain time for many.
Other than the government furlough/covid support grants our other main grant income in the year came from the Zochonis Charitable Trust, the GMCA ARIS/Standing Together fund, and the Salford CVS/NHS Salford CCG CV-19 Recovery Fund, without which we would have taken a huge financial hit.
We also gratefully received donations from AJ Bell, The Training Hub, VIP Boxing, and Connell Brothers. The family of an ex-member also raised over £1k for the club by climbing Snowdon and appealing for sponsorship. We also raised almost £1k ourselves via our ‘mask me’ campaign, whereby we auctioned 50 facemasks made by a local textile artist using fabric from our t-shirt samples.
Salford Lads’ and Girls’ Club (charity registration number: 521315)
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Annual Report YE21
## Expenditure
We are able to keep our ‘activity costs’ relatively low as all of our sports activities are mainly delivered by our team of volunteers - we have 6 ABA boxing coaches and 6 FA football coaches – and are (normally) mostly held here in our own building. Activity costs did have to increase a bit this year as we needed to hire outdoor football pitches to comply with covid restrictions. Our volunteer team also coach badminton and table tennis as well
as volunteering to take young people to outside events and competitions. Once the Covid-19 lockdown began we maintained
**----- Start of picture text -----**
Utilities, tel, Minibus Expenditure Stationery,
supplies,
internet 2% Analysis YE21 equipment
3%
1%
Premises
Insurance
3%
Staff costs
Activity costs
30%
4%
Fundraising
costs
14%
Depreciation
Repairs and
expense
maintenance
26%
17%
**----- End of picture text -----**
engagement with our young members as much as we could, via digital means. We also re-commenced outdoor football training as soon as that was permitted too.
Staff costs remain a relatively small percentage of total costs, thanks to the many hours that our volunteers contribute.
Depreciation relates mainly to the significant building improvement capital works (funded by Sport England) undertook in 2014-2016.
## Reserves policy and going concern
In the Trustees’ view, the reserves should provide the charity with adequate financial stability and the means for it to meet its charitable objectives for the foreseeable future, and also maintain provision for unforeseen repairs of our Edwardian listed building.
The management committee propose to maintain the charity’s reserves at a level which is at least equivalent to 6-12 months operational expenditure and enough to cover imminent building repairs and renovations and have done so having regards to its manner of operation of likely funding streams.
The management committee review the amount of reserves that are required to ensure that they are adequate to fulfil the charity’s continuing obligations on a quarterly basis at their finance meeting.
Salford Lads’ and Girls’ Club (charity registration number: 521315)
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Annual Report YE21
## Plans for future periods
The main financial focus of the trustees and management committee is the ongoing sustainability of the club.
Recent years have seen a significant uplift in self-generated income streams such as merchandise sales and venue hire, and so we are continuing to invest time and effort into building upon these income streams even further. We have continued to develop our own brand ‘Salford Lads Club’ (that we trademarked in 2016), and are expanding our range of merchandise and exploring opportunities to bring this to market.
Covid restrictions notwithstanding, we plan to continue putting on several fundraising events each year, such as concerts, talks, record fairs etc. These generate income for the club through merchandise sales, ‘pop-up’ bar sales, hire fees – and of course help to raise the profile of the club, leading on to more and more such events and other opportunities.
We also look forward to hosting more wedding ceremonies at the club, in partnership with Salford Community Leisure – although we obtained a licence in 2019, due to the pandemic we were not able to host the first ceremony until May 2021. We envisage this becoming a valuable income source to the club.
We intend to continue developing these ventures into providing training and employment opportunities for our young members - for example in shop sales, stock management, bookkeeping, customer service and visitor interaction, organising and setting up events. Links with schools, colleges and universities are also important strands to continue developing alongside working with Salford agencies like Salford CVS, Salford Community Leisure and the Salford Youth Alliance.
We also used the Covid-enforced closed period in a positive way, by taking the time to step back and fully analyse what we are, who we are, and what we want to be, as a club, going forward. We are continuing to re-assess the club’s internal structures, processes and procedures – improving, streamlining and modernising, in order to get the club in as strong a position as possible both financially and administratively, going forward. We know that the funding landscape will be very different post-pandemic, and that we are likely going to need to rely more than ever on our own resources and ingenuity to keep the club going and keep on providing the unique and vital opportunities to local young people that we have done for the last 118 years.
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Annual Report YE21
## Reference and administrative details
Charity number: 521315
Bankers: CAF Bank Ltd Lloyds Bank plc Accountant: Binder Management Accounts www.b-m-a.co.uk
## Trustees
The trustees serving during the year were as follows:
Anthony Groves Trustee; President Keith Corkan Trustee; Treasurer Angie Cooke Trustee James Holmes Trustee (appointed 31.8.21) Dennis Lewtas Trustee (appointed 31.8.21) Alan Sloan Trustee (retired 31.8.21) Arthur Swift Trustee (retired 31.8.21) James Rice Trustee (retired 31.8.21) William Seddon Trustee (retired 31.8.21)
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Annual Report YE21
## Structure, Governance and Management
## Governing document
Salford Lads’ and Girls’ Club is a registered charity, governed by its Trust deed dated 3[rd] November 1903. It is registered as a charity with the Charity Commission.
## Appointment of trustees
Trustees are considered for appointment after being nominated by existing trustees and/or management committee members.
## Trustees’ responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with 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 2015) - (Charities SORP (FRS 102)).
In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the reporting requirements. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
## Statement as to disclosure to our independent examiner
In so far as the trustees are aware at the time of approving our trustees’ annual report: ● there is no relevant information, being information needed by the independent examiner in connection with preparing their report, of which the independent examiner is unaware, and ● the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the independent examiner is aware of that information.
By order of the board of trustees
Name ___________________________ 1 March 2022
Salford Lads’ and Girls’ Club (charity registration number: 521315)
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Annual Report YE21
## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
**Report to the trustees/** Charity Name Salford Lads’ and Girls’ Club **members of On accounts for the year** 31[st] August 2021 **Charity no** 521315 **ended (if any) Set out on pages** 21-32 (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31 / 08 / 2021** .
**Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** 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 2011 Act and in carrying out my examination, I have followed all the 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 which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did 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.
* _Please delete the words in the brackets if they do not apply._
**Signed:** Joseph Connor **Date:** 14/06/2022
**Name:** Joseph Connor **Relevant professional** CIMA – Chartered Institute of Management Accountants. **qualification(s) or body** Membership No 8452275 – Associate Member **(if any): Address:** 90 Norwood Road
1
**Oct 2018**
**IER**
Stretford
Manchester M32 8PP
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
2
**Oct 2018**
**IER**
## Salford Lads’ and Girls’ Club Statement of Financial Activities For year ending 31st August 2021
|||**Restricted**|**Unrestricted**|**Unrestricted**|**This year**
**total**|**Last year**
**total**|
|---|---|---|---|---|---|---|
||Note||Designated|General|**YE21**|**YE20**|
|**Income and endowments**|||||||
||||||||
|**Donations and legacies**|5|-|-|13,117|13,117|24,854|
||||||||
|**Investment income**||-|-|13|13|190|
||||||||
|**Other income**||-|-|1,162|1,162|4,921|
||||||||
|**Income from charitable activities**|4, 10||||||
|**'Core funding' grants**||12,661|-|21,316|33,977|26,000|
|**Grants for young people's activities**||18,684|-|20,534|39,218|26,454|
|**Subscriptions from young people's activities**||-|-|91|91|1,510|
|**Grants for community and heritage**||7,596|-|12,790|20,386|14,000|
||||||||
|**Other trading activities**|||||||
|**Hire of facilities**||-|-|29,529|29,529|7,474|
|**Merchandise sales**||-|-|28,552|28,552|23,056|
||||||||
|**Total income and endowments**||**38,941**|**-**|**127,104**|**166,045**|**128,459**|
||||||||
||||||||
|**Expenditure**|||||||
||||||||
|**Expenditure on raising funds**|||||||
|**Fundraising costs**||11,566|-|21,541|33,108|21,387|
|**Goods purchased for resale**||-|-|16,479|16,479|17,139|
||||||||
|**Expenditure on charitable activities**|||||||
|**Young people's activities**||47,971|-|58,543|106,513|96,394|
|**Community and heritage**||24,149|-|33,225|57,374|53,014|
||||||||
|**Other expenditure**||-|-|-|-||
||||||||
|**Total expenditure**||**83,686**|**-**|**129,788**|**213,474**|**187,933**|
||||||||
|**Net income/(expenditure) before gains and losses on investments**||44,745
-|-|2,684
-|47,429
-|59,475
-|
||||||||
|**Net gains/(losses) on investments**||-|-|-|-|-|
||||||||
|**Net income/(expenditure) for the year**||44,745
-|-|2,684
-|47,429
-|59,475
-|
||||||||
|**Transfers**||-|40,000|40,000
-|-|-|
||||||||
|**Net gains/(losses) on revaluation of fixed assets**||-|-|-|-|-|
||||||-||
|**Net movement in funds**||**44,745**
**-**|**40,000**|**42,684**
**-**|**47,429**
**-**|**59,475**
**-**|
||||||||
|**Reconciliation of funds**|||||||
|**Total funds brought forward**||212,179|25,000|192,559|429,738|489,210|
|**Total funds carried forward**||**167,434**|**65,000**|**149,875**|**382,309**|**429,735**|
Salford Lads’ and Girls’ Club (charity registration number: 521315)
Page 21 of 32
Annual Report YE21
## Salford Lads’ and Girls’ Club Balance Sheet
For year ending 31st August 2021
|||Note|**_31-Aug-21_**|**_31-Aug-20_**|
|---|---|---|---|---|
|**Fixed Assets**|||||
||Equipment,fixtures & fittings|12|210,207|257,481|
||Land & buildings||1,700,000|1,700,000|
|**Total Fixed Assets**|||**1,910,207**|**1,957,481**|
||||||
|**Current Assets**|||||
||Total cash at bank and in hand||171,148|179,804|
||Closingstock|14|6,422|10,673|
||Debtors Control Account|15|-|2,813|
||Prepayments|15|6,938|6,241|
|**Total Current Assets**|||**184,508**|**199,531**|
||||||
|**Creditors: amounts falling due within oneyear**|||**12,407**|**27,275**|
||||||
|**Net Current Assets/(Liabilities)**|||**172,101**|**172,256**|
||||||
|**Total Assets less Current Liabilities**|||**2,082,308**|**2,129,737**|
||||||
|**Net Assets**|||**2,082,308**|**2,129,737**|
||||||
|**Funds**|||||
||Endowments - land &property||1,700,000|1,700,000|
||Restricted funds||167,433|212,178|
||Unrestricted funds - designated||65,000|25,000|
||Unrestricted funds -general||149,875|192,559|
|**Total Funds**|||**2,082,308**|**2,129,737**|
The notes at pages 24 to 32 form part of these accounts
Signed ______________________________________
ANTHONY GROVES Name __________________________, on behalf of the trustees Approved by the trustees on 1 March 2022
Salford Lads’ and Girls’ Club (charity registration number: 521315)
Page 22 of 32
Annual Report YE21
## Salford Lads’ and Girls’ Club Statement of Cash Flows
## For year ending 31st August 2021
|||Note|**2021**|**2020**|
|---|---|---|---|---|
|**Cash flows from operating activities**|||||
|Surplus/(deficit) for the financial year|||47,429
-|59,475
-|
|Adjustments for:|||||
||Depreciation of property, plant and equipment||54,670|54,140|
||Interest received||13
-|190
-|
||Decrease/(increase) in trade and other receivables||2,116|827|
||Decrease/(increase) in inventories||4,251|3,599|
||Increase/(decrease) in trade payables||14,868
-|20,421|
|**_Net cash generated from operating activities_**|||**1,274**
**-**|**19,322**|
||||||
|**Cash flows from investing activities**|||||
|Purchases ofproperty, plant and equipment|||7,396
-|5,695
-|
|Interest received|||13|190|
|**_Net cash from investing activities_**|||**7,383**
**-**|**5,505**
**-**|
||||||
|**Cash flows from financing activities**|||-|-|
|**_Net cash from financing activities_**|||**-**|**-**|
||||||
|**Net increase/(decrease) in cash and cash equivalents**|||**8,656**
**-**|**13,817**|
|Cash and cash equivalents at beginning of year|||179,804|165,988|
|**Cash and cash equivalents at end of year**|||**171,148**|**179,804**|
Salford Lads’ and Girls’ Club (charity registration number: 521315)
Page 23 of 32
Annual Report YE21
## Notes on the accounts
## 1 Accounting policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## a) Basis of preparation
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)).
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
## b) Reconciliation with previous Generally Accepted Accounting Practice
In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required, and no restatements were required.
## c) Preparation of the accounts on a going concern basis
The financial statements have been prepared on a going concern basis. As with most businesses the charity has been impacted by the Coronavirus (Covid-19) and this has had an impact on charitable operations, service users and staff. The charity has utilised the grants available from the UK government and has taken appropriate steps to safeguard charity operations. While the full impact of the global pandemic to the economy and charity operations remains uncertain, the trustees believe that the going concern basis of accounting is appropriate.
## d) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material (see note 17).
Income received in advance of a venue hire booking or provision of other specified service is deferred until the criteria for income recognition are met (see note 18).
Salford Lads’ and Girls’ Club (charity registration number: 521315)
Page 24 of 32
Annual Report YE21
## e) Donated services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised, refer to the trustees’ annual report for more information about volunteers’ contribution. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## f) Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
## g) Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
## h) Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
Expenditure on raising funds including those associated with fundraising activities, managing investments and trading Expenditure on charitable activities costs of undertaking the work of the charity
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## i) Allocation of support costs
Support costs are those functions which assist the work of the charity either by supporting the delivery of charitable activities or by supporting the generation of funds. They include back office functions and associated staff costs.
## j) Tangible fixed assets
Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
Asset Category Annual rate Fixtures & fittings 10% Equipment 20-33%
Salford Lads’ and Girls’ Club (charity registration number: 521315)
Page 25 of 32
Annual Report YE21
## k) Stock
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## l) Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## m) Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## n) Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## o) 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.
## p) Pensions
Employees of the charity are entitled to join the charity’s pension scheme operated through NEST, as per the charity’s compulsory requirement to provide a pension scheme from 1[st] November 2016.
## 2 Legal status of the charity
The charity is a charitable trust. The charity is controlled and its assets held in trust by a board of trustees.
Salford Lads’ and Girls’ Club (charity registration number: 521315)
Page 26 of 32
Annual Report YE21
## 3 Financial performance of the charity
The summary financial performance of the charity is:
|||2021|2020|
|---|---|---|---|
|||£000|£000|
||Income|166|128|
||Expenditure|213|188|
||Net income|- 47|- 59|
||Total funds brought forward|430|489|
||Total funds carried forward|382|430|
||Represented by:|||
||Restricted income funds|167|212|
||Unrestricted income funds|150|193|
||Designated income funds|65|25|
|||382|430|
## 4 Income from grants
|||2021|2020|
|---|---|---|---|
|||£000|£000|
|Grants||||
||Salford CVS/NHS CCG RecoveryFund|20|-|
||Zochonis|18|35|
||Booths Charities|-|6|
||Football Foundation;Wildcats|1|-|
||ARIS/StandingTogether|8|5|
||Impact Fund|-|-|
||Haberdashers Fund|-|1|
||CJRS/gov/council Covid19 support|47|30|
|||94|77|
The charity is grateful for the support received in the year from:
- The CVS/NHS Recovery Fund Grant which has helped support our internal processes, as well as contributing towards vital renovation works to improve healthy ventilation in the building;
- The Zochonis Charitable Trust whose grant has helped directly fund our activities with young people;
- The GMCA ARIS and Standing Together funds whose grants have also helped directly fund our activities with young people;
- The Football Foundation and the Wildcats fund whose grants have helped directly fund our young people’s football activities.
Salford Lads’ and Girls’ Club (charity registration number: 521315)
Page 27 of 32
Annual Report YE21
## 5 Income from donations and legacies
|||2021|2020|
|---|---|---|---|
|||£000|£000|
|Donations||||
||Gifts|13|19|
||Legacies|||
||Donated services|||
|||13|19|
The charity is grateful for all the donations received during the year, both from individuals and from organisations.
The charity benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts.
## 6 Trustee remuneration and expenses
The charity trustees were not paid or received any other benefits from employment with the charity in the year (2020: £nil) neither were they reimbursed expenses during the year (2020: £nil). No charity trustee received payment for professional or other services supplied to the charity (2020: £nil).
## 7 Staff costs and professional fees
Whilst most of our operations are carried out by volunteers, we have a small team of part-time paid staff to ensure our essential processes are covered and our activities are carried out safely.
We are proud to be a Real Living Wage employer. We see this as a key responsibility towards our valued workers, all of whom are from the local community, and all of whom choose to also volunteer for us in their spare time.
|||2021|2020|
|---|---|---|---|
|||£000|£000|
|Employees of the charity||||
||Gross wages,salaries and benefits in kind|29|15|
||Employer's National Insurance costs|-|-|
||Pension costs|-|-|
|Self-employed individuals||35|39|
|Otherprofessional fees(legal,audit,architect)||1|1|
|||65|54|
## Included in professional fees:
Independent examiner’s fees for reporting on the accounts £150 (2020: £150).
Salford Lads’ and Girls’ Club (charity registration number: 521315)
Page 28 of 32
Annual Report YE21
## 8 Staff numbers
The average monthly head count was 37 staff/volunteers (2020: 37 staff/volunteers) and the average number of full-time equivalent employees (including casual staff and freelance workers) during the year was 2.7 (2020: 2.4)
## 9 Related party transactions
None.
## 10 Government grants
£46,831 was received in the year from the government’s Covid-19 support grant, CJRS scheme, and local council Covid-19 support grants.
## 11 Corporation taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
## 12 Tangible fixed assets
|||Land and buildings|Fixtures,fittings & equipment|Total|
|---|---|---|---|---|
|||£000|£000||
|Cost:||||-|
|As at 1 Sep2020||1,700|544|2,244|
|Additions||-|7|7|
|As at 31 Aug2021||1,700|551|2,251|
||||||
|Depreciation:||||-|
|As at 1 Sep2020||-|287|287|
|Charge for theyear||-|55|55|
|As at 31 Aug2021||-|342|342|
||||||
|Net book value:||||-|
|As at 1 Sep2020||1,700|257|1,957|
|As at 31 Aug2021||1,700|210|1,910|
The depreciation charge of £55k breaks down into £17k unrestricted and £38k restricted.
## 13 Investments
The charity does not hold any investments other than cash at bank.
## 14 Stock
The amount of merchandise goods for re-sale held in stock at year end totalled £6,422 (2020: £10,673).
Salford Lads’ and Girls’ Club (charity registration number: 521315)
Page 29 of 32
Annual Report YE21
## 15 Debtors
|||2021|2020|
|---|---|---|---|
|||£000|£000|
|Trade debtors||-|3|
|Prepayments and accrued income||7|6|
|||7|9|
## 16 Creditors: amounts falling due within one year
|||2021|2020|
|---|---|---|---|
|||£000|£000|
|Trade creditors||9|9|
|Other creditors,deferred income and accruals||4|18|
|||12|27|
## 17 Contingent assets – legacy income
The charity had no contingent assets at the year end.
## 18 Deferred income
None.
## 19 Creditors: amounts falling due after more than one year
The charity had no long-term liabilities at the year end.
Salford Lads’ and Girls’ Club (charity registration number: 521315)
Page 30 of 32
Annual Report YE21
## 20 Analysis of charitable funds
|20 Analysis of charitable funds|20 Analysis of charitable funds|||||
|---|---|---|---|---|---|
|Analysis of movements in restricted||and unrestricted funds||||
|||||||
||Balance|Income|Expenditure|Transfers|Funds|
||1 Sep2020||||31 Aug2021|
||£000|£000|£000|£000|£000|
|Unrestricted||||||
|General fund|193|127|- 130|- 40|150|
|Designated|25|||40|65|
|Total|218|127|- 130|-|215|
|||||||
|Restricted||||||
|Salford CVS/CCG RecoveryFund|-|21|- 21|-|- 0|
|New Ground|19||- 3|-|15|
|Comic Relief|1|-|
-|-|1|
|SYST|6|-|
-|-|6|
|Sport England|131||- 29|-|102|
|Booths Charities|42|1|- 10|-|33|
|Crowdfunding2017|7|2|- 2|-|6|
|Impact Fund|5|4|- 7|-|2|
|StandingTogether|2|11|- 11|-|2|
|Other restricted|-|-|
-|-|-|
|Total|212|39|- 84|-|167|
|||||||
|Total|430|166|- 213|-|382|
Name of unrestricted fund Description, nature and purposes of the fund General fund: The ‘free reserves’ after allowing for all designated funds. Designated funds: Currently consists of £25k designated for ongoing maintenance of building and £40k designated for staff costs.
## 21 Analysis of net assets between funds
|21 Analysis of net assets between funds|||||
|---|---|---|---|---|
||General
fund|Designated
funds|Restricted
funds|Total|
||||||
||£000|£000|£000|£000|
|Tangible fixed assets|60|-|150|210|
|Cash at bank and in hand|89|65|17|171|
|Other net current assets/(liabilities)|1|-|-|1|
|Total|150|65|167|382|
## 22 Financial instruments
The charity had no financial instruments at the year end.
Salford Lads’ and Girls’ Club (charity registration number: 521315)
Page 31 of 32
Annual Report YE21
## 23 Post-balance sheet events
The charity had no post-balance sheet events to report.
## 24 Reconciliation of net movement in funds to net cash flow from operating activities
||2021|
|---|---|
||£000|
|Net movement in funds|- 47|
|Add back depreciation charge|55|
|Deduct capital expenditure|- 7|
|Decrease(increase)in stock|4|
|Decrease(increase)in debtors|2|
|Increase(decrease)in creditors|- 15|
|Net cash used in operatingactivities|- 9|
Salford Lads’ and Girls’ Club (charity registration number: 521315)
Page 32 of 32
Annual Report YE21