2021-08-31-accounts - Prism Youth Project

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Reference aad Administrative Detalh
Chelrrnell SRetreft
Report ofthe Traataes
Report ofthe Indeyerrdent Auditors
Statement ofFinansial Activities
Balance Sheet
Cash Flow Statement
Stotes to 'the Cash Ffaw Statenrent
Notes tethe Flnantlal Statenrents
Detailed Statement of Flnansiat Acthritias

	Ms RCourt
	R Martin (resigned 24/12/2021j
	RFoster
	Ms sclark
	Ms 5 Hernsley
	LFrench
	Mrs LWood
	Ms C Maxwell-Warrior		(appointed 23/09/20211
	Mrs R Smith Iaplmlnted		Oe/03/20221
PRIIKIPAL AOORESS	Walker Orlve
	girlington
	Bradford
	80S9ES
REGISTBIIEDCHARITY NUMBER	5235d3
INQEPENDENT AUtRYOtte	Thomas Coomlss Limited
	Statutory AUditor
	Chartered Accountants
	3365The Pentagon
	Centilry Way
	Thorpe Park
	Leeds
	west Yorkshire
	L515826
BANKERS	Vlrglii Money
	10Ansthorpe	Road
	Crossgates
	leeds
	West Yorkshire
	LS15BDL

Bradford Metropolitan District Council	Bradford Metropolitan District Council	MlND
Joint Activities and Motor Education	Services	Klrkiees Cctuncll
yaurrg Lives Bradford		Bradford Carnrnurrfty	Environment	Project
Commrjnlty Action Bradford and District		The Cellar Trust
ftradfard SEN department		Early Help Hubs
Virtual School for lAC - Bradford		Music and the Deaf
Bradford Chilli Carnpany		Tameslde Council
West Bradford Business support		jesse Screet Pru Academy

						2021	2020
			Unrestricted	Designated	Restricted	Total	Total
			fund	funds	funds	funds	funds
		Notes	E	E	E		as restatedf
trtCOlvIE AND ENDOWMENTS
FRQItt
DOnatlhns and legacies					162!86	56MS	119,666
Charitable esthrltles
Youth Activity						94LOM	601,425
Other income			65ft
Total			981.112				721,291
ElcPENDITURE ON
Charitable acthrfties
Youth Acbvtty						922.909	672,492
NET INCOM@EXPENDlllIIK)			97,572		(2~)		48,799
Transfers between	funds	16
Net nlovenIent in	funds		4,939	92,639	{22~)		48,799
RECONCIUATION	OF FUNDS
Total funds brought ferwartl			490,288		18,691	50I4979	460,180
TOTAL FVNDS CARRIED FORWARD			495,227		(a,792)	584468	508,979

					2021	2020
		unrestricted	Designated	Restricted	Total	Toroi
		fund	funds	funds	funds	funds
	Notes	E	E	E		oSreSInfedf
AXED ASMTS
Tangible assets	12	224~			214,548	222,723
CURRENT ASSETS
Debtors		7,112			T,L12	28,929
Cash at bank		954897	92/33		445356	220,246
			92,633	526	452,168
CREDITORS Amounts failing due within one year	14	P&,&M)		(4az&)	(~j	(54919)
NET CURRENT ASSETS({LIA&ILITIES)		2BQ,679		(9,792)	369,5ZQ	287,2S6
TOTAL ASSETSLESSCURRENT
UABKITIES		495~7		(S.792j	S&4,06&	5im,979
		495327		(3,792}		M8.979
FUNDS	16
UnrettrlCted fundS					5822I60	490,28&
Restricted funds					$9,792)	18,691
TOTAL FUNDS					5&4AHi8	508,979

			2021	Z720
				os restated
Cash Haws (ram operating aativltfes Cash generated fram aperatlans			l24A!lD	1%.627
Net cash provided by aperating actlyities			l24410	100627
Change in cash and cash equhaknts		hI the
reporting periad			124410	MO 627
Cash and cash ertvlvalents	nt the beghrning af
the repnrting period			920,246	219,619
Cash and cash eqvivatents	atthe end	afthe
reportfng periad			445,066	320,246

S.	RECQNCIUATION	OF NET INCOME TO NETCASH FU7yy FROM QFEIIAYING ACTIVITIES	OF NET INCOME TO NETCASH FU7yy FROM QFEIIAYING ACTIVITIES	OF NET INCOME TO NETCASH FU7yy FROM QFEIIAYING ACTIVITIES	OF NET INCOME TO NETCASH FU7yy FROM QFEIIAYING ACTIVITIES
							2020
						f	asrestated f
	Net Income far the reporting			perfod {nsper the Statesnent ofFlnandel	ActhrRles}	75,089	48,799
	Adjisstinents for:
	OepreCIatiOn charges					7,175	7,217
	Oecrease in debtors					1L817	10,458
	Increase in creditors					90,729	94,193
	Net cash provided	by operations				124310	200,627
2.	ANALYSIS OF CHANGES		IN NET FUNDS
					4(l(9(20 f	Cash flow E	At 3118(2l g
	Net cash
	Cash at bank				820,24fji	124JI10	4@$856
					320,246	124+10	44SAIS6
	Total					124,610	445AI56


2.	OQleATlCIIIS AND LEGACIES
						2II21	202I7
							as restated
						E	E
	Jab retention scheme Grants					27.757 28~	30,202 89.464
							1296II6
	Grants received, included		ln the	above, are as follows:
							2020
							asrestated
							f
	Grants received						89,464
3.	IltCoheE PRCllvI CHAIIITASLE ACTIVfTIES
						2IR1	2020
							asrestated
				Activity		E
	School income			Youth 4ctlvity		941,0II3	~602 425
4.	CHARITASLE ACTIVITlES		COSTS
					Direct	Support
					Costs (see	costs (see
					nate SI	nate 6)	Tata ls
						E	E
	youth Acthrity				750,619	17W90	922 ra69
6,	aiftxcT CCvm 0P CHARITA6LE			ACTIviatES
						2Ltl	2020
							asrestated
	Staff casts					641,163	472,019
	AcCreditatian					1/64	2,621
	Activity casts Animal care					6Ai55 ~SS	2,151 21,251
	ProJect costs					670	270
	Equipment &resources Lunches					19373 16.679	J9,775 7.070
	Consultancy Transport					21,326 294	8,997 9
	Volunteer expenses lncentlveh'keiner	allowances				1,426 2,7ao	875 2,272
	Travel &subsistence Training					1/21 11~	542 5,376
	Carried forward					759,519

DIRECT COSTS	OF CHAIIITABLE ACTIVmES -contintted	OF CHAIIITABLE ACTIVmES -contintted	OF CHAIIITABLE ACTIVmES -contintted
					2021	2020
						osrestated
					E	E
Brought foNvard Depreciation Loss arising from fraudulent			supplier		739.$l9 11,100	528,797 I,596
					750519	530,393
StjPPQRT COSTS
					t ovemance
				Management	costs	Totals
				E	E	E
Votttit Activity				167,070	5,220	17~0
Support costs,	included	in the above, are as folktws:
IYEanagentett t
					2021	2020
						as resrttred
					Youth	Total
					ActEvEty E	activities f
Wages					741$
Rates						1,535
Insurance					16.7%	11,489
Postage and statlonerY					15,594	13,808
Bank service charges Flnancia I martagetnent					2$l	778 2,151
Repairs g mairttenance					80,070	64846
Rent					957	695
SttbxrlptiOrtS	Ik dtteS				7W1	4495
Telephone					7,676	9,706
partake bin rental					~,675
Utilities					lig!49	27,762
Depreciation					7.175	5,5ZS
					167,070	137,296
t1overstance costs
					2I¹l	2020
						as restated
					Youth	Tots i
					Activity	activities
Auditors' remuneration					E3~	5,600
Auditors' remuneration		fur non audit work			1450
Legal fees					420

STAFF COSTS
	2021	2020
		osresroted
		f
Wages end salaries	597,S12	4$4,703
Social securicy costs	36363	10,166
othe r Pension costs	~1A E06	6,920
	648,481

CQMPARATIVES FOR THE STATEMENT Of FINANCIAL ACTIVITIES Vnrasdicted	CQMPARATIVES FOR THE STATEMENT Of FINANCIAL ACTIVITIES Vnrasdicted	Designated	Restricted	Total
	fund	funds	funds	funds
				as restatedf
INCOME AND ENDOWarlENT$	FROVI
Donations and legacies	78,368		41,298	119,666
Charitable actlultias
Youth Actrvlty	601,425			601,425
Other irxorne	200
Total	679,993		41,298	721,291
EXPENDITtIRi ON
Charitable actlvltfes
Youth Activity	625,975		46,617	672,492
NET INCOMEI(EXP 6NOITtJ REj	54,018		(5,219)	48,799
Transfers between funds	58,025		(58,025)
Net ruoveruant in funds	112,043		(63,244)	48,799
RRCOsaCILIATION OF FUNDS
Total funds brought forward	376.245		61,935	460,180
TOTAL FVND5 CARRIED FOIIWARO			18,691	508,979

			As arlgina Ily
			stated	Ad) vstme nts
			E
Tangible assets Cost		Pixtvres and fittings	181,481	t163,385)	18,096
Accumulated	depredatlan	Fixtures and fittings	(161.126)	146,487	(14,639)
Creditors		Other creditors	t6,186]	(13,828)	20))14
SOFA		Support costs. Depreciation Direct costs;Depreciation	6,658 2,434	(E,039) (838)	5,619 1,596
		Direct costs:Staffcosts	457,191	13,828	471,IE19
ReserveS		Gene ral fund	(256,409)	18,775	237,634

Restatement	of brought forward reserves:
As originally Restatement	stated as at 1stSeptember 2019 offixed assets	42r8,955 ~IR 778
ReseNe balance brought forward at 1stSeptember 2019		497,180
Net inca me Depreciation Woilday pay	as originally stated charged In yea r accrual	K,750 2,877 ~12828

TANGIBLEfDIEEI ASSETS	TANGIBLEfDIEEI ASSETS	TANGIBLEfDIEEI ASSETS
						Building
				Bulidirrgs	Long	Improvements
				(Farnr)	leasehold	icentre)
				E	6	E
COST
At 1stSeptember	2020	and	31stAugust 2021	193,727		147+30
DEPRECIATION
At ist SePterliber	2020			96/17		77P74
Charge for year				3+74		2,956
At 3ist August 2021				iOQAISl
isET BOOK VALUE At 31stAugust 202I.				93,636	50ANQ	67~
At 31stAugust 2020				97,510		7' 756
					Fixtures
				Security	and
				I'encirrg	fittings	Totals
				f.	E	6
COST At1stSepterrrber	20ZI and		31StAugust 2021			4$j$2i
DEPRECIATION
At 1stSeptember	2020				14,639	2L0,798
Charge for year					345	7,175
At31stAugust 2021				2U!68	14~	2L7 973
NET BOORVALVE
At 31stAugust 202i					3,112	214+48
At 31st Augu st2010						222,723
DEBTORS:ANIOLINTS		FALUNG QVE Wi THIN ONE YEAR
					2IQ1	2020
						osrestoted
						E
Trade debtors						27.317
Other debtors					5,500
preps Ynrents snd	accrued		lncorrM'.		2.612	2,612
					7,112	28,929

CIIEDITORS; AMOUNTS FALLING DIFE WITHIN ONE YEAR
		2020
		as restated
	E	f
Trade creditors	27/77	2S,B41
Taxatkin and social security Other creditors	26,602 29069	6ASe 20,0I4
		51,919

Mininturrr leaSe payments under nan&aneella ble Operating le	aSea fail due aS fallaWS:
		2020
		asrestated
WIthin one year Between one and five years	E6~ 17,173	E 6,402 22,7'
in rrrore than five years	5,069	5,560
		24,7I7

MOvEMEafy	IN FtJNDS
					Net	Transfers
					movement	between	At
				At I/9/20	in funds	funds	31/6/21
				E	E	E	E
Ltnrestricted	funds
General fund				494388	97372	{92,6335	49SA27
Designated funds						92,633	92,633
					97,$72		587+60
Restrf~d funds
People Postcode Lottery				16,296	(16,285)
Bradford VCF	AKD Projects			2,446	f2r4D6)
Coop Local Cammunity		Fund					526
ESF CLLO Participate Project Groundworfrs Prism Employability			ESF		(346) ~32)		f346) (3 rf72)
				18,iI@1			3,792
				908,979	75/NB

Net mOvernent in fundt,	Net mOvernent in fundt,	Net mOvernent in fundt,	tnCIuded	tnCIuded	ln the abave	are aS fallOwS:
							Incomlhg	Resources	Moverneht
							resources	expended	in funds
							E	E	E
LInrestrfctnd funds
Genaral fund							981.112	(883,940)	97,572
Restricted funds
People Postosde Lottery aradford vCF AKD Projects Coop Local Community Fund							885	)16,285) (2,406) {359)	&16,285) (~) 528
ESF CLLD Partlclpate		Pro)ect					1,103	(2,449)	(346)
Groundwortcs Prism		Employability			E5$			(3+72)	(8,972)
Leeds Coininunlty	Fund						Mn	(2AV2)
Summer Pro)ect							2,057	(2,057)
wtnter Food Project							9,969	(9969)
							26,686	(89,969)	$22383)
TPTAL FUNDS							997,998	(922+09)	75,089
Comparathres for rnoverneht				ln	funds
							Net	Transfers
							movement	between	At
						At 2/9/19	ln funds	funds	31(8f20
						E	E	f.	E
Uhrestrlmd funds
General fund						378,245	54,018	58,025	490,288
Ib.strlcted funds
abbey Nadonal						2,382	(75)	(2.307)
Ecorninds-breathing		space				3,772	(139)	(3,633)
Food for thought						7,296	(554)	(6,742)
htultl Media Project						12,149	(461)	(11,688)
Equality						449	(45)	{404)
Waste Recycling Group			Ltd			30.352	(843)	(29,509)
youth Opportunity						7,305	(363)	(6,942)
Morrlsons							(3,200)	3,200
People Postcode Lottery						18,000	(1,715)		16.285
Summer project						23')	(230)
Bradford VCF ABCO		Projects					2,406		2,406
						81,935	~6.219)	$58.025)	1S,69K
						460.180	48.799		508,979

							Incoming	Resources	Movement
							resources	tpipended	in fun*
							E	E
Unreetrtcted funds
Genera I Fund							679,993	(625,975)	54,018
Restricted funds
Abbey Natiansi								(75)	(75)
Ecomlnds-breathing	space							(139(	(139)
Food for thought								(554)	(554(
Multi lVledia Project								(46l)	(461)
Equality								{45)	(45I
Waste Recycting Grou p		Ltd						(843)	(843)
Yauth Opportunity								(363)	(363}
Morrtsons							16,(N0	(l9,200)	(3,200)
People Postcode l.attery								(1,715)	(1,7l5)
5umrner Project							5,068	(5,298)	(230)
ESF partlcl pate pro]ect CI.I			tt				2,054	(2.054)
Prism Employability Sradford VCF ARCD	Projects						15,770 2,406	(15,770)	2,406
							41.298	(46,517)
TOTAL FUNDS							721.291	(672,492I	48,799
Acurrent year 12months			and prior	year 12months	combined	position Is as follows.
							Net	Transfers
							movement	between	At
					At 1/9(19		In funds	funth	3'/21
					E		E		E
Unrestricted funds
General fund					378,245		l5l,590	(34,608)	495,227
Designated furuls								92,633	92,633
					378,245		151,590	58,025	587,860
Restricted funds
Abbey National					2,382		p5)	(2,307)
ECOminds-breathing	space				3,772		(139)	(3,633)
Food for thought					7,296		(554)	(6,742I
Multi Media Project					12,l49		(461)	(1l,688)
Equality						449	(45)	(404)
Waste Recydtng Group		Ltd			30,352		(843)	(29,509)
youth Oppartunity					7,305		(363)	(6,942)
garrisons							(3.200)	3,200
People Postcode Loctery					18500		(18,0M)
5ummer project						230	(230)
Coop Local Community		Fund					526		526
ESFCLLD Participate Groundworks Prism	Pra]ect Employability			ESF			(346) ~3,972)		(346) ~3,972)
					gt„935		j27,702 I	(58,025)
TOTAI. FUND5					460,180		l23,888		584,068

				Interning	Resources	Movement
				resources	expended	in funds
				E	E	E
tfnrestrfcted funds
General fund				1,661,105	(1,509,515)	152,590
ftestrfcted finds
Abbey National					PS)	(73)
Ecorninds-breathing		space			(139)	(139)
Food for thaught					(554)	(554)
Multi Media Project					(461)	(461)
Equality					(45)	(43)
waste Recycling Grau p			Ltd		(643)	(843)
Youth Opportunity					(363)	(363)
Morrisons				16,000	(19,2K)	(3,200)
People Postcode Lottery					(18,000)	(18,000)
Summer Project				5,063	(5298)	(230)
ESF Partlcipace Project CLU1				2,054	(2.034)
Prism Employability				15,770	(15,770)
aradford VCF ABCD		Pro)acts		2,406	(2,406)
Coop Local Cornrnunlty			Fund	883	(339)	526
ESF CLLD participate		Project		1,103	(1,449)	(346)
Graundworks Prism		Employe bility ESP			(3,972)	(3,972)
Leeds Comirnrnicy	Fund			2,872	(2,872)
Surnrner Project				2,D57	(2,057)
Winter Faad Praject				9,969	(9,969)
					(85,886)	(27,702)
TOTAL FVNts5				1,719.289	(1.395.401)	123,888

MOVEMENT	IN FIJISDS - continued	IN FIJISDS - continued	IN FIJISDS - continued
ESF CLLD Participate			Project		-This project delivers enterprise awareness acdvities, pre-start and
					start-up support, In the most disadvantaged areas. The project
					supports peapk ta establish social economy businesses and trading
					organISatkins {Caminunlty Interest Campanies, Socksl EnterpriSeS,
					Charicable incarporalad Organisatlans. Community Businesses,
					Gawperatives) within the CLLIS area, Between 4pril X19and March
					2022, Benaficiarks may have direct mperience ofsocial issues they
					wish toaddress through enterprise, ar face specific isSueS that make
					enterprise a viable option. Support will target peopk unlikely to
					access nrainstream enterprise suppart, promoted through existing
					relationshipr with charities in Krdghley. PRISM provides free startwp
					space at their Woadvilk site far pre-start Indivldua Is and newly
					established arga nisatians. This includes ofhce and workshop space,
					W&i, kitchen and peer support from PRISM staff and the existing
					social ventures based al the site. The sile will provide a registered
					office address far early stage enterprises and access io mail
					collection. The slee will 6e avaihr 6leto arganisatlans for the duration
					ofthe prograrnrne.
Grovndworks	Prism		Employability	ESF	The project ran across two sites. Primarily it ran on Waodvifle
					Activity Centre and ta a lesser extent at. City Farm. This programme
					targeted people who had been out ofwork for longer than 6
					rnanchs. We affered participants the opportunity to 'rvn' a city farm
					and hartICultvre Sile themSelVeS With Staff Supparting them through
					every aspect of their education and work experknce orvolurrleerlng
					opportunity. The acdvities focussed on increasing health and
					weilbelng by undertaking phirsical activities ln the autdaars and
					improving diet and also ga in tra nsferable life skips which helped
					imprave their confidence and self-esteem. Participants engaged in
					the following activities:-Planting, propagating, potting an,
					landscaping, weed/ plant Identificatlan, using machines, animal care
					/ husbandry, grooming, health care cheoks, feeding, woodwork and
					Jairv'ry. We will eisa provide 'yew, cook and eat' sessions. ++We
					recruited 20people and supported 6 in ta full time paid
					employment.
leeds Community		Fund			-We pravkled ane session per week Fur alder people and their
					carers. The group had up to7attendees who are atvarying levels
					mobility bvt want ta be active. The akler people's team In Kefghley
					wanted their service users tobe aut In the fresh air doing physi(af
					activity to better support physiCal and mental ~lth, The project
					merely uses gardening aIa taol ofengagement. The real berrefit
					comes fram the EcaTherapy which the environment ver kindly
					provides:-Sunlight -UV rays on the back afthe retinaSunlight-
					Vltamin OFrash Alr - Motivapon arrd much mareCammvnication-
					Importent ta connect with other people Exercise -Releases
					endorp hlns
Summer Project					-we run an avt af school activities forthe local young people aged 5
					-l6years old.Tirls project was run aver the summer holidays giving
					the lroung peapk the opportunity la Spend time being active an in
					outside erwiranment, 5upporting the young people with sadaf skills
					and transitions~ Into a schctal environment following the lock
					dawns. One al' the main focusses af this project was healthy livi~g
					and estIng we spent lime cooking breakfast Ivnch and dinners for
					the young people totake home and looked at exercising activities
					they can doat home and ln their local envlrrsnrnerrts,

	2021	2020
		as restated
		E
INIXlhIE AND ENOOWMENT5
DartatlahS end legadeS
job retention scheme Grants	27,757 28/8$	30,202 89,464
		119,666
Charkabla ecthrftles
School income	94VNS	601A25
Other income
Other income
Total Irtcorrsihg resources		721,291
EXPENDITlJRE
Cherkebla actfvities
wages	560,1IPI	453,933
Social security	36,383	1D,166
Pensions	14,606	6,920
Accreditation	L464	1,611
Ac6vtty costs Animal «are	6,655 f.5W3	1,191 11,351
praject costs	670	27tf
Equipment 8 resources	36,478	19,775
lunches	16AI79	7,070
Consultancy Transport Volunteer expenses incentfvetflearner a&lowances	21/26 294 L42$ 2,7DD	8,937 9 875 2,271
Travel &subsisten«e	1,221	542
Traini~	11,268	3.876
Depreciation af tangible fixed assets		1,596
	730,619	53D,393
$upport costs
Management Wages Ratet	7+16	770 1,535
Insurance Pastage and stationery Bank service charges Finan«utl management Repairs &maintenance iteht	16,712 15~ 281 80470 957	11,489 13.808 778 1.151 64348 695
Subscrfptions & dues Ca~ried forvrard	7,561 126,493	4.II95 99,169

				202 L	2020
					as restoted
					E
hoenegement Brought forward Telephone				l28A93 7@78	99.169 9,709
Portekabirr	rental			4Ai7$	5,Cee
Utilities				28+49	17,762
Depresiatlon				7175	5,621
				7.67~0	L37,299
5yverrlarr Auditors'	cE'costs renruneretion			3,250	3,6N
Auditors'	remuneration		for non aadit work	i/50	1,2M
Legal fees				420
					4,800
Totelresources		expended		922,909	672,492
Piet krcorrre				75,089	48,799