Chartty rnolitration numbar 323523 BRAYTON COMMUNITY CENTRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 8RAYfoN COMMUNITh CENTRE CONTENTS P4ge Lsgql arld thJnNfistrativa inlcfm8th)n Trusts• r? lThYq)8ndontexwninerfs of flnarKial statament of finortkil rrriti)Tr to thg flr]ancrdl &alen￿nIS 9-IT BRAYTON COMMUNITY CENTRE LEGAL ANO ADMINISTRATIVE INFORMATION Sdby tlslrrtA8sodats'on ofVoluntsryS*Mce (kmwn a8 UptsYofyslir81 BHrdoflhp Tru8t•• Fk)na eon KayCotxJvrn Ann Rhodes AIBrtin Wedgwvwd Catt*rine Urt4in IR88pJn8d 31 OcW)er20231 (Appolntod 22 Nova))bèr20231 Charfty YZ5523 Reglstwed addre9• Foxhul Lan8 3￿Y YQ8 9EL ejo S8lbyAVS CornmLmi￿ House Sdby Y084QQ Indop•ndentèxamlner Frar￿8 H¢MBTd FGA FortrJ8 Umitwj Eryuirnx FleAs8 ClTrlon P8rk RoAd Yth Y030 SPA Mlkg8 H811 BRAYfoN COMMUNITY CENTRE TRusfEE REPORT FOR nlE YEAR ENDED 31 AIARCH2024 wesent bS8lr amual rgportand flr￿l￿￿I statemEnt5 forlho yoarqnded 31 March 2024. Tho fin8nrAal $t8tementsh8VE b98n y6p8r&a ITr ac¥thènce *ith the 4ccounbng Oio•s s8tWl in nots 1 trj the fin8neio1 stat6mont8 8nd rn￿Y wilh Ihp govgmirvJ dDwmen( th8 chari￿ Nndkn of4fe forthe inhabtknts. BrW Communty Certs am5 to b& Ih? hub i+ th& community Off￿ng a wlde ol to kxal r05bY8nts aThY Into￿1 QIF. A8 as havln9 8 wPJ8 rnnge of wr& off￿ng a varw of Induswe 8Cbwtl8s. ￿ offèr5 hosp)￿ youth saNc48 thot 8rÈ a valuabl# a6*tto tho ￿￿Ofth9 loL¥l wea. The cÈntre Is used for Irthdlro kk* btsxhg. baby the8rf8odlng. 8mat8ur dranwcs and Sllpp￿ grrAJP5 8rvJ Is 8vaila14e forprivate hlre byr88klErrt& Publlc bpnoffl The TrL￿ o)nflnrts ttrot Ihey h8¥9 ¢ompll¢Et tsi- duty to Iwv• du• r8gat¢ to the guldarK& (Jn pu￿1￿ b8nofft publw by thg Charfty ConmrAon in p)w•￿ and dut Arhl•v•n•nts and p•rforthanco Èr8yton Commynty Centre hay gN8n a n•* lew Krf IN8 we tyJk tt ovw, T89￿ar a￿1 rew users canunug frk enigy uslng lh8 spaces on off8r anLt laklng part In th& opwybJnitk8 runnln9. W8 wntlnub to wgrk on bulldlrty loc￿ ￿8*"OnShIpS atvj ensuring that onu0￿g improv8ments and ddniw bg both sustalnabb and enrkhiw I￿ the ffjmfflu￿ty. Tfw• ha8 been conlnued proofyss Sn imkYovir¥ f8ti111iB88nd lh8 ￿r￿e01￿￿￿1y5tE5 ¢knred atthg Centr& The NHS Selby N8allh Mslung T88m h8ve taken ￿Jt a Èoven >*ar 8t the Centre from S8pt6mbsr2024. This psman￿l Incomo ￿11 h* the sustainability of the entlre ¢entre. The c¥Jnlriu￿ d¢vek)wEnt of the changlng roorro will ?Iso help to rehJrn8 011 qt4S Lxjrignly happ8ning In th& Wknn Sult6, h85 taken overby th8 NHS. Thls m8arts 811 actimties csn i*nWnLt6. The rni53fon lo r8novate the dK8U82d chat¥Jlng rwn8 at Brayfr)n lo Create a youeh hub gJnllnuÈ8 al PaL%. The Idaa of a yoth hub is 8 comrnunty dA¥8n Inttiativ& aimÈd al cr¥a￿￿j a thrfvlng ywth offer at th& Centr8. Th8 wc¥k8 are bang stsg￿ in thr98 ph8$es to target Wer81 sourw of fundwNJ ovèr 12 rNJnth timthme, each %vilh thffor•nl maknng s[*￿t￿68. thr su(￿eB& 80 far h8¥ allfAYed to begio the WDrks whllsl UmlFnulTra fr) prO¥￿e tho YO8 c4ub. To d8te have been awarded £11.0(D d from North YoFk&hire end Qfme c0rnrnh￿n0F Ènd Dr8x P￿r 8th"on. We hqve o1¥0 rals¢d £2,000 frcm ¢ommuntyavents and£5.7T8 frcth a 5uoessful CrovmYunderCamp8ign. We ar8 applying t) Sport Efjg￿n￿ to (XNnp￿t8 ph858 thr88 of th8 works, Includiro h&8b"n9 arKI IT Infrasthjcture, a kK¢henett•. 8n tolvt and new fir8 dr￿. Th18 l enalAe us 10 creat& a *elbx¥Thng ond wam y￿￿th hub urilh è rnnge of4thvitffjs on offer 8nd 8UmLYt many peoF4e to ptay SPLYl& be *rflve an(J leam. and thrfve. As part of (xjr cornmunlty rnnstAlOtiDn pror￿8. twill b& bwljing ift mom onwnp dlsrMJ%si¢*Trs around Ihè playgrixJTrY. The rac*nt playgrLwThl actth gmp me8ting 8 fantasdG Start and the ball rolllng with rnving thln95 foThwa￿. to Thke wre thai We 8ts wking ￿th m8rrIb￿S of the comtnunty to pro￿d& wh8115 actually nEeded. We thon to con8idgrhow thls ean be drx and pahy forfA multi-ag8nty ap￿09Ch wll on8urs a sustain8bJfy and rdev8nt Dpbon is found mowng fothrd. V8rv)u8 ongoing maintananra and Improvgm&)ts wtlnue to mBk& th8 txntra b8tt8r ali the ffme. inL4vtting recent grounthyort and rnending ffjeets- mainly carrred out by our brllli8nt vdunle8r Brkgn. A Sustsinable and afford8bl8 mani￿8￿¢• Nan hos beèn put ¥e for Ihe grounds maint8n£nce. has Seen the hages, piayground, ¢ar pth ond bwnd¥ries Idltr. 58fer and OLr uJn¥bwJnlly fi)￿raISiNg ¢hrhtrnas fair wa$ a tsnts5tk 5ucce85. Jade so h4fLI with thxauuns and m8naged to gel everythlr¥4 n￿tsd for th8 farr donatwjl IndudirvJ £100 frrjm Brafv Patsh Coun￿. lo go bits wg to buy. Thi5 meant that nny taken on the day wuld go th9ht b8th inb th8 C(¥nn¥Jr4ty C8ntr¢. 8nd the f8ir rS￿d 8n in¢reditA& £1,070. Lots rf rnemtérs the Staff team klndly gavo up I￿￿SUndaY to b¢ ther• and hlp ¢JJl on stsljs or 50 £glél Santr rAme ￿ hk8 Bkighl Kier Malh8rournwi MP abrg ané 60KI 8 fw WOTd$. and w0nderhJ￿Y •ntortaiMd by th8 I¢KsI R%Xk Choir. We hc*8 to rnako IhK an annual ¢¥￿t BRAYfoN COMMUNITY CENTRE TRUSTEE REPORT {CONTINUED) Ff%9 7FE YEAR ENDED 31 MARCH 2024 Nwgery dWntinu8d their u8• ofth& cgntr8 In tha ye8rand tr￿S r8sutte¢ In a $￿s￿￿ti?1 f811 In I￿rre. Cons8qu8nly (•ntre 80JJghl kn) new lenants for awdilablg fadllU8s witPvn buildlrKJ and Its truBts88 arè plaased to rewrt th8t ts NHS Heamh Visitiry Team a￿ le8sn9 an aTra vélthln Ihe Centre from Septemter 2Q4. Thif ￿11 ena14a Ihe ￿ntinUab)ft of m￿eMISStiOn 8nd irnpmvements to lad111￿5 Wtlhin th8 caitra 8nd ￿1P tr) sustaln financlal vlAb'My of th8 C8nt Durtng Ihe p￿¥1￿U8 two years Up for Yor*shh. tha rAJrrwt parent organwtion. has SUPKXJrtEd th8 C8ntr8 by prow5ioD of rnanag8m¢nt s•nryces for a rnlnlmal rnanHg8rn8nl charg8 orby donabon free of ¢trorge to thè cartr& anLI by m8èhrvJ 50m• orth8 0vart￿4 expend￿re the ceniffj. The rnanagomeni thsr9e tor kne ￿rrent YW k8 r8i88d to r8ll8cl a more wlistic cost of mana9lng the ¢￿tre 8¥ cwlwd expendWr* ￿lati￿ to ttte centre has been rèth9rged ttno I￿bJded in the financial results ￿the year. fknw•sfor2024 ara 12 mon1h5 th18 year￿mpOr0d lo 15 monlh¥ last Communlty Céntro th¢ p¥rKxI *ith an ovw811 dEfiryt of £31.83812023'. svwus £3,947). TNB was mada up (A of £44,58812023'. £1.3091 wthin unT8stiTded funds. o suws of £102612023. £2.6381 within U￿8￿rA￿d de￿)n*j I￿￿6 8ryJ rKAus of£10,022120fd.. £Thl)%+llhkn r8Sbfjcted *JryJ& TrA#¢ir￿an* was £57,84612023.. £90,468). Ourexpendftwa In ts wrkjd was £89,684 (2023.. £W5111 trustee was pièastyd h￿th ts overdl rÈsults as they nw ty lo ba￿nce r•swves vrt)Il$t also k8opir& thè tantr• off¢xdabl8 lor Ihe I￿nity. The supput Oft￿ Iwst881S8lby c1str￿ASS0CIa1On of WuntsrySeM¢el h85 all￿d th8m to operate aw fvnds as thar* ar• rKJ reseTve*12023'. Q3021. Braylon Communty ¢¢ntts IS 8 charfty wJksiered at wlth the Charity com￿88￿n Inurrkn 5235231. Ttre ctharfty wo9 rO*red on 19 D￿ember 1S63 and is gov8md ty 4 5th9rn8 datsd 6 0￿￿r2022. Th•ts￿le8 rO￿rt W8&approved byth8 BoBrd ￿TrUS￿O aNJ slm on trdibehdf. r¢w¢6snl8ti 7 N¢¥￿b￿r2024 BRAYfoN COMMUNITY CENTRE STATEMENT OF TRUSTEE RESPONSIBILITIES FOR THE YEAR ENDED 31 AIARCH 2024 The ar• rospowbb for preparing the TrnJ$i¢g Roport and thè fn*)dal ststsrnents in acmrdarth %•ilh applir4bl• law 8N1 Unlted lfjrykniA(wunting Standards Iunrted Kingdom GenerallyAccefft Amnting P￿¢￿￿1. The law 8pWK¥￿e b) chBribes in England and Wales requws the trLthe to pr¢pw* 8tstemortt8 tr •¥¢h finandal y83r which Lwve a tru& aThl fa* vbw 81&ts of8ftatrs oflha chBnty Bnd ofts wK*JmirvJ and ot le￿[c•S ofthe tdwtty lor that year. In wepariTrJ th8S8 financl81 st8t8m8nts. th•tru5t88 ar8 r84uir8d tr. -sd8clsuttaNa acco￿￿ng pJKcks and IhBn apply them crnwtenyy,. - obseTh8 the rr*lhcNJs an(f prfndples h Ihe Chartt￿ SORP., 8nd 88tlmat85 Ihgtar8 r•aS0nat￿& and ￿￿U￿rt - ststts wlwher appll¢able *8ndardb haya ￿ frJUth•*d. wjttst * any dekwrbJres d*¢l(b*J end •xF481ned In fin8nci81 statam8nts'. 8nd - prepa￿ flnanc181 statrnts cn Ih8 gcAng tw¢8m b2sb un1898 K L8 Inopproplab to presume thot Ihe tharlty %￿11 contlnue oper￿1￿￿ tswlee are ￿5kx)n5ib￿ fvr keeping 5uffldwl accounvry rEL¥yds thol dlsdose wlth rga50nabb2 acixJrdGy * any twne ofthe th8rty and enab18 them to er*ure Ihat the fin8nd818t8t8rn8ftts compty w￿h the Charities Ad 2011, the Char5ty IAcrA)unts and Reg￿￿tiOnS 2008 and th8 pro¥i5K)n5 of thè deed. They srE also tesponsbi le far 5ofw¥dthg th& assets ofthe d￿rity arKI henGe lortoknry sleps ts the pr￿ant￿n 8nd offrwd oth¢rlrregUlari￿% BRAYTON COMMUNITY CENTRE INDEPENDENT EXAMINER'S REPORT TO ThE TRUSTEE OF BRAYfoN COMMUNrrY CENTRE I rwl k> tre trUSto0 On rny •X8r￿n8￿0n of tho fina[￿￿41 $18tw￿tr cl Brayton Corrmunty Cth Ith¢ ¢h8rltyl for the y•8r 8ndBd 31 R•sporyslbllltlu and l>asts of T•POrt AS th8 Iwsteg Of￿ tharity yOLt 8r8 reSw￿£1￿8 ftytha prppHTrkn ofts1￿r￿1 Giat8Tr*nts kn acr£fdancewdh the requirwngnts ofth& Charille$A(a2O11 Ilh8 2011 Act I wort in respoct of rny 8xthnatEon orthorharftysfb)8n￿o1 612twmnlsi8rrfed outundor $th 145 orth8 2011 Act. In c4rrylng out ry 0x￿nath)n I havo folk￿%*￿ ali tho $pplkobb Dlroctknn8g￿0Th byth8 Clth Comrtmssion undor 14515Xbl oftho 2011 AL* lAleP￿•xa￿lTre¢X *tot¢mènt I CyJT4)￿tsd my exominalion. I ccffjfirrn b)at haNY ts)m6 to ny •It￿ban in C￿neC1[0n Ihe exemin8tion gniing n caustr to be118ve that any m8terfal rEspwL c¢untiNJ r6cords%we keptkn re5pec¢ tlthe chaniyasrv4iwvJ by ¥¢4￿￿ 13Qoftho 2011 Ptt, or th8 finandal stal8rnants do notaccord with th￿0 r￿Ords. ¢Jr flnanclal statements do not oJmFdy with th8 ap￿[L￿t￿ rBwtromonts wncAmlNJ foTh and uJThtenl of accounts 5Ot in Ch8rilies IAc£ouNtB ond R6gdotions 2008 otherth8n wy rw4uireThnl that Ihe acts)unts Bivo 8 trijo and falrvtsw is la matter￿s￿¢r9d a¥ part ol an Indo￿TrYe￿t I h8Vt M(%Thxms hav8 come 8UOss noolher m8tt8rs In L¥>nTr￿￿n ￿th Ihe fjxarnunathx to attentknn should h drawn In Ih lo erbEtrIB ts propèr UN ng ollhè finan￿ st8tem8rn8 to te reathed. Frrinc•8 Howard FCA Fot*J8 iiffMt8d PAty'nE$8Adv190rs andAr*x)unl8nts Ewinx H￿$• cirftan Pdrk Shipton Ro•J Y030 SPA Yc¥k Dated: 7 Novemtsr2024 BRAYTON COMMUNITY CENTRE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR 7HE YEAR ENDED 31 MARCH 2024 Curr¢ntfirnnclal y•ar Toi•l fvnd• g•n•ral doslgn•t4d 2024 2024 2024 2023 D￿￿110nS aThJ 26,399 64,089 38.106 19.740 57.e46 TrA•l In¢ot 1Q6 19,740 dltur• ￿.- chan.ta￿& atllYttlo$ 4.572 2,120 89,6B4 8e.541 N•tlexpBndltur¢VbKvmoforthe year 144.8e61 14.5121 17.620 131.8381 3,947 Gross between fiJnd8 7.598 17.5981 M•t l•xporKifturnVlncom• fortt* y••rf Nptrnovgmont In funds 144,888 3.026 10.022 131.8381 3.947 Furny b8[anr￿ 8t 1 Affl'l 2￿8 2J02 e02,838 604.940 800.993 Fund ￿14￿¢0•4131 M•r¢h 2024 605￿64 lo.￿22 5r4102 Th? 8tat8nw)t offiTh8n¢4al a¢tivth indth 819ain$ and k680& rw4nl¥ed In lh& year. Incem8 aftd e¥pendhuTe derivtsfrcth contrnuhg act￿￿¢8. BRAYTON COMMUNITY CENTRE STAT&MENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME ANO EXPENDITURE ACCOUNT FOR 7HE YEAR ENDED 31 MARCH 2024 Prlorfimn¢I￿ y•ar Totil fvnds fvnd$ dMlgn*•d fvnd¥ 2023 2023 2023 DOn8t￿n8 aThJ1698¢bs Charflable aC1￿tIeS 1S.949 64089 10,450 26.399 64,089 Totsl In¢om• 80.038 10.450 ChalitthaLlfv￿88 75,9 8,(AlO .541 Not l•xp8ndltUrn￿ncOMIUrlh0 ywr 14.5881 4.450 3.947 12,776) 7,226 14.4501 Met lexp2nditurèinncvneforth• perfpdl N•t MOV￿*￿t In fund¥ 1,309 3.947 FUNJ tdanLX al 1 Januwy 2022 600,WO 6￿.992 Fund balar￿a￿at 31 M¥¢h 2023 602,638 BRAYTON COMMUNITY CENTRE STATEMENT OF FINANCIAL POSITION ASA T31 MARCH 2024 2024 2023 Fwd a$iets TatvJlbb assgts 60&664 601638 10 811 10.807 14,162 20,198 Cash at bank and kn hand 17,618 34.360 132,0581 Cr•dknr•: ¥Trount• fdling du• wSthln on• 11 Not ryJf8nt Illa￿"1￿￿5Yaq86tr 132,5621 2,3tr2 Tc4alatset• l*•$ ¢untnt li•bi1Stie• 573,102 lrtoffl• funds Reslrfcled fvnds unres1th￿￿ runds- ¢kniw*d unr•strktgtt￿ds. g8nBral 13 14 10,022 602.638 2.302 142,5841 573,102 604S40 Th•ftswvJal statsmgnts ￿rg q)wovwJ byt￿ TFusto• on 7 Novembar2024 BRAYfoN COMMUNITY CENTRE 140TES TO THE FINANCIAL STATEMENTS FOR THE YEAR EhlDED 31 MARCH 2024 Acer￿All￿d pollcl Charfty Inlormatksn BraYb￿ Communlty Centr8 is a th*ity rwJlster*l Chaty Commissicffl for England Bnd kn Tho roglstorod olnc• L% Foxhill Lane. Biaylon. Sdby. Y08 SEL. 1.1 Rgporllng F•rlod The a(x*undng ￿rtOd was eXt8nd8d to 31 March 2023 in line with thE peri¢d end of thg group of th8r5tt85 of ft 18 the SO￿ subsldlary. Th prbryoorawunts as dlsd(É8d In the StateTrvant ol Flnanc181Aclvll18s cover5 a pBrK)d offilte8n th*IAth& from 1st January 2022. therefore the comparntivè amounts pr060ftted in trè fin4ntya1 stataments IlrKludl￿ the Telaled rn*sl are not eTrtire￿ cornparablo. The fin8rog1 slat￿ts have been ￿P￿red in WI￿ Ih8 chBriWs govemiw dr￿Ment, the Chafib'85 Aet 2011 'Awwnting and RSF￿￿9 by Charffes.. StalemeTht of ￿￿¥)￿￿ended Practi￿ app￿[￿ble to charitses prep3Ting their ai*ounts cOrd￿Ce w#h the FinarK1￿ RepNfy'Dg St8nd8rd ar4)ll(*b￿ In the UK snd Rapubllc of Ir818nd wt41sh8d In October 2019.. charity is a Publk Ber￿fil Entity as d8fined by FRS 102. Th6thtthty has taken a(fv8rrtago ofthe provl*ons In thp SORPfortharfUps ntsltts pmpom 9 Stat￿0n1 olcosh Flow8. The fin8noel statements h8ve dop8rtsd from lh• Chariifvs IAcuxJnts and Roporkl Wulaiion$ 2008 only to tho oxient to a true and fair ¢*w. This departute has involvBd fElbwing the St8tsm8nl of Rewmrnended Prn¢llce for chor￿e5 9Pp￿r￿j FRS 102 Ththarttmn ts ver5h)n ofthB Statelnentol Rw)mThendBd Y4hlL* JB rpferred tr) In the Reoulatk)ns bul ha5 Tha Stat￿[￿rtS ar• w8par•J in sterfing. whic* Isth8ffiJnctional oJrr•rKy of tho charfty. A8aets liatilths arB initially r8cognised at histolical cosl or transaction value unl855 olh8r%bi88 Stated in the rd6vant OIGY Th)te5. The wnopal PDk¥25 adoplB(14t¥ SEI uut l)*JsY. At the tkn8 of 8ForovlrvJ Ihe flnandal statem8nty the tru*8, Sdby Dtstrf(IAVS Iup lor Yrytslurg) will iy)ntinLJe to 8uppDrt rfty thgrefDre Ihp hys adffjuate resouttw ID ujnlnue oper8tbrwl P￿StenCe for the fcrfe8eea￿8 future. Thus Ihe trusts8 conUnu88 to 8dcpltr* gtJr*J ojrtsrn bs* of accwnllng In pr8P8rlng fin8txl81 ststfjmojts. IA ¢h•rftabl• fvnds Unr•st￿oIufftrtS ¥• availabl8 for usè atthèéwolon of lh• trustso In luthor4n¢8 of tslr charttab18 oiqgL#Iv85. De*Jnated funds cornpri80 funds which have t>een set 85tyJe at th6 di8cr8tion of th8 trust98 lor purKX)8e8. Thg purpts8a8 and u$Bs dlhe ¢JpstrJtthd lund8 arp strt out ui the note8tothe firk*rK¥al stslements. R8thcl8d funds 8ro subject lo s￿¢ffiC condttl¢ns bydowrs 88 b) how they may be usad. Th wrpcw and uses Oft￿ restrfthd fimd5 are 5etout in IITe to the ffin8nfa￿ slaiernenl& 1.5 Income Income iy recogrnsed when the tharity legally enlitted to it afterany perforn￿r￿ Candl￿on8 hav8 bg8n mo( ts amwnts cAn be MÈaSur￿j r&ll8bty. and tt is Probab￿ that Inc¥Jme WIM be re￿[¥8￿. Cash d￿￿tsOr￿ am rwrIs￿l an Othw donatiwts arn On￿ tharity hBs b88n TrJtffi8d of Ihe dor￿tknn. 1888 pwfcrfrnarts l￿dI￿on8 r8qu5r8 dohrr81 of 1.6 Exp*n￿liurts Exp$￿￿u￿ 1$ rpty)gntsed on¢& tharfj is a legaT (*i**)stru¢Uw obligalityn to transfer ￿)￿rnI¢ benefftlo a thlrd paty. ills probable tt)at8 IMsf8r of ewnonlcbenefft5 vllt b& r8qulr8d In 5&th8Th8nt, and the amunt of th8 ts￿198￿ can b& mE8surBd re5Lqtty. Ex￿r￿tt￿re Is das51W by acti￿ty. The c(*ts of each are rnade up of th8 total of dir¢¢t ¢051> shared costs. induding $upport¢x)ds Inydvgd in undeTtsbr4 ar￿ty. attrtbutablp tr) a snYle￿iWfy we althated (krodyto that acbvty. 8RAYfoN COMMUNITY CENTRE NOTES TO THE NNANCIAL STATEMENTS ICONTINUEO) FOR THE YEAR ENDED 31 MARCH 2024 Atwnllng pold8$ (ConMnu•dl I>Mmaw tosts Indude tho88 rasts #ssodated wllh m*dng the CC<¢titth￿j)jl and ststytory w(wkements of Ihg thwlty Induda its I￿8￿￿nt •¥2mlna¥on f88sand costs linked t¢ ts $tratryk I￿n0g0m0￿ ofthe chBIiy. co8ts lrtkJdÈ c￿traI ￿n¢￿Tr8 and h8Vg altrL*ied trj cost c*tegoits On a bJsk% LortsL%tent with the usi OF rBsourc¥s. 1.7 T￿gIble flxed asset¥ Tangibts hxad assets are Inlualty m888ured at ￿st $ubwuantly m8a8ur8d at oxt or vaTu8lon. w of d•w8L4alknn and any ImpAlrrnEnl losse8. Depredalon Is rewMs¢d $0 as to wrlt8 off tl* r05tor ofassds IEs8 tslr r8skJu81 valLW over t￿￿￿￿$¢fUl Ilves on the fdk)vlrKJ tsso8: Fre8hJld land ind ￿lkI￿ cth74n￿1ty Centre ImprtT4￿Èn 200 yegrÈ straKJht rin8 s￿rS &trabaht lin8 1.8 I￿￿￿￿•m1 of Ilx•d*8•ts At eath reporthg end date. Ihe charity tha canykng amounts of Its trryI￿e 855ets Ip ¢J¢tomln8 whether there Indl(¥tbn that th058 sufftrr8d an imp8lrrwnt k)$5. If any Éurth Indlcal¢n exlsls, th6 reL￿￿￿LIe 8mtyJnt olthe as$el18 estffiat*J in ordwb) dthrMifiÈ thbext£ntolth8 imwm*nt rcs6 (rfanyk 1.9 athd eash •qulval•nts Cash cash oquh*ts IncludB c4sh Ln h#fvJ And dopolts ￿1(1 ai c41 I￿1h banks. l.fo Fthandtl In#trum•nts ThE i*arity has eled8d to th8 Wo￿l0n$ of S8¢Uon 11 'Ba$lG Flnanckl InslNments' and S8cllon 12 '0thor kx¥wTrenls Issues, of FRS 102 t¢ all ctfits finan&81 In8tnJm8nts. irthMort¥a￿ r8L¥Ws8d kn Ih8 8hsotwhM thè th8rfty b8ctsn•s partytothe prOV￿lOn8 tts irAImJ￿nt. n8ndal assots and l'abJfo￿ vifseL vlth thg n8t amwTrts pr￿artsd in the stthM￿. when 1$ 8 1894 rfght 10 S61 off the recognK8ed amounts and therE k4 en *rtenb¢n Io $ellè r￿1 )o*s fx lo Ye81188 th8 888et S8Ul8 the liajlllty slmultsneously. Bask th*nGlal*ss•ts Ba*c finanoal as8ets, In￿￿e d9btorS￿d cash and bank baKgnc8s, are rneasured at trans*xi yi¢•. B8sCfmBnC4￿ liabl1￿￿¥. Ir*&Jdlng bank knar￿ r8cagnlwJ 8t￿￿81￿￿ fv. Tr&Je are obli98tr￿È to pay for gJc418 or servicEs that have been wuffed in the ord01￿ couw of oparntsons frorn suppllers. Amounis p8y8blo are dBs¥ffied as curwt Ilabl1￿&S W paymant ts due wlthkn on& yaar or1888. Jr not they 8re prBBented 85 non-¢Umnt118blllt185. Tr8de rx8ditor8 ￿e recognF8ed 8ttransaLtion prkÈ. Crmlul irrountlng eKtlmat85 and ludg8mw In thè 8pWl¢atTon of th8 chartty% acuwnung t￿10&s. trus￿ afft to makÈ judgements. ￿￿M81*S 8rsd 89sump¥cfj5 8bWttl￿ carylng arnount of 8sÈèts and li8bilAies thai ar8 not re8dly app8￿nI from othar sour￿. The eslrnates arttl asso¢x8ted assumpkns aro b￿d on hlstOfk¥l experfen¢x 8nd other ￿¢*￿that to 11¢ [Ekv¥nt.A￿￿ I￿lt5 may élfferfrom The e5OmBtes arxl owmpuons are on an oT¥Joing basis. Revthyw ¢0 aoxunllng eBlmaleg Bo Y¢¢￿nIg¢d In th& ￿rA1 in the esdrnatg Is rgvlsqd %v*gro tho r8vblon affacts only that parfod. Cf In th8 Fetiod of the revision and fuL4re p¢ritsl$ th8 ￿Slan 81fects both c*rr8nt and fvlurè wriod8. 10- BRAYTON COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR IIE YEAR ENDED 31 MARCH 2024 funds fvnds 2023 2023 CJonBlions and gfft8 Gmts ￿el￿d Donated goLwJs and 12.146 12,146 10A50 10,450 3,￿J3 1&949 10,450 In Iho prgvlous y¥ar, dcffjatknns rec*WI from Up*xYork8hh and xNI*8 wpwt PTovided by Uphr Y(rt8hlrn. activltl•8 Ch•rit•b Incorn• ChafhAb InGomÈ 2024 2023 rformance rela￿ gr8nts Rtrrt5a￿ loom hwe 19,740 38,106 57,846 84.089 An8tysls tsy fuhd Unr8Strfcted ￿nds. gener81 Re$thct8d fiJnd5 38.106 19.740 64,069 57.846 BRAYfoN COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR IHE YEAR ENDED 31 MARCH 2024 Charknbl• Chorftgble EXp¢nd￿Ur• Exp•ndltur• 2024 2023 In$¢j￿{* w0￿rra￿S 2.530 2,28D 3.4 7.624 S￿1 2.963 7,193 568 48,646 1,620 4,389 5,4n 7,810 2268 21.464 6.173 238 19,370 SO￿nty MaIn￿￿n¢•, r¢￿TTS artr1 rBntwals c￿￿[￿g r￿ater￿ls￿nd gqulpmenl Ucenses Man•Jemenl c*eru Jry 8xp6nse5 Bl.743 Sl*r8 of swrort costslsoè nDt8 61 Slkn of geywna￿B costs I￿ 01 6.281 5,028 13,464 86541 Afi¥ly•l* by fund Unr•sthct¢d funds-g8nBf81 Ufire5triGtsd frJnd6. lesvanatgJ Reskncted funds 75, 4.572 2.120 000 88,541 12- BRAYTON COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMEIITS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 SUp￿rt ¢08ts epr*T8tk)n Bank charges Sl8tkJnery 4,572 4.588 122 104 122 915 641 915 Ac(xNJntancy 1,680 11,784 and prof9ssN￿ 11.784 8,261 1.eeo 7.041 J,038 13.A64 18,502 kntyS9d between Chairtabkn acti%At 0.281 1,e8D 7.941 13A64 18,502 Gowemanre costs Indudes ￿yrn￿ts b) aC￿n￿n￿of£1.68o P023.. 21.5801 exarninws f88& Ouring tha year mensuernenl charg8s of £48.646 12023.. £19.3701 wero pdd t¢ Up tr YorkÈhir•. Of thi$ total £rAI I2￿23.. £7.9741 wa8 ¢harg￿ priorto Up I￿Y￿rkShIre becornlng ts scle trust88. Befor8 bernmirs s￿6 trustee Up foryorkshlre donatod fvnds and ¥ervic88 of£nil12023.. £15.9491. At 31 Math 2024£44.5851202&. £28.19Jl was payab￿ b UpforYorkshlr8. 140 otherdisrlossbb tr8nsBGknon5 occurr4 th88c48 trusf¢g tn the ￿r￿¢. J transfers ￿1h1n the yearare Ln rd*ipn lo capltallsod 4s$9ts mov&Y to ¢0slgn¥led fv 13- BRAYTON COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 T4nglbl• Ilx•d aM•t• Fr•ohold land Community #nd bulldlngB CeD Totsl ¢o¥t orv•lu4lion t AprFI 20T3 thit*)ns 7.228 7.598 607226 7598 At 31 I4Of¢h 2024 600,000 14.824 614A24 At 1 April 20rJ 0gpro¢latltsn charyed 3.750 3,000 4￿88 4.572 1.572 31 March 2024 6.7 2A10 9,160 131 Mar¢h 2024 12.414 605.664 At 31 Mgrch 2023 5962 1638 Freehold Lqnd aThY bulWswr8 valued at£6LYJ,000 on 31 August 2021 by mth￿Bi J TowrEnd, FRICS FAAV ofTthlr￿d & Co i*wter£d suNeyw8. IhetDaBtees bdi¢v& Ih•tthl$ vall￿an k ￿11 approprfale. Tl* hIsto￿¢ costolthe ¢omrwrty Cen*b Is unknwi. The tiU¢of Ihe pR)pgty * hejd by th8 Trusl89. Up forYu*shir&. io 24 2023 Arno￿￿ f•Mln9 du•wTrthin ort• y¢w: Tr*9 de)¥y 6,280 531 10.489 3.673 aTrJ a(tru*J In¢x 6.B11 14.1e2 11 Cr•dltorg: ar[￿￿1rtStsII1Trg due Thlthkn omyear 2023 cmditors mwntttwed to P8Mtund8rtakJng AccnJaLy Dèforr8d Income 2.179 44.585 2,238 1,180 1,815 28,190 12 50,180 14- BRAYfoN COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 lJ•f•n•tt in¢om8 2024 Otherdtferred intY)mg 1.180 Defwred tnujmo financiJ18tatsmonl8&Sf￿ltr￿'. 2024 2023 Ddwed Inem IndUd￿ ￿l￿1Th.. Current Ilabilibes 1.180 MwnEnts In th? yetrr.. 00f0￿ett incctrrne at 1 Aprfl 2023 R•￿r￿4￿e￿ed In thg >wr 1.180 tlaf8ryod InwTh 8t 31 M8rch 3)24 DofonBd In¢lurf98 rent and ro￿ hlrp r•c8N8d In advance. 15- 8RAYfoN COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR IHE YEAR ENDED 31 MARCH 2924 IIE fwds d the charty hdude r88M¢tsd thjnds cryrtslrvJ followhg urnxpended of donat￿n$ and grnnts hehj on trustfor¥￿¢ pupc*ets'. 0￿MOnt In funds Incl￿8 Exp•ndttu Tr•nsl• Balan¢• •t 31 Mirch 2024 1 Aprfl 2023 BPC. youth dub 8&WC418 BPC. reoYr8pa6rs NYP- youth Blub r8fvJrtJbth8nt 9.240 {1.6201 {5rK)I lo,￿]0 17.S981 19.740 12,1201 (7,5981 10,022 lane4at 1 Aprfl 2022 InGonvJ ExpwrKlliur9 88lanco •t 31 Alarth 2023 BPC. legBI fees ie.0001 11.5001 12.95Ql NYCC. new fi IOA 16.0001 (4,4501 BPC-1og81 ho8 (2023 only) Funds fffjm BrnY￿ P8tsh Counul to halp (y)v8r th8 ¢09t0fIeg￿ fee8. 8PC. CCTV12023 Funds fecew from Bray￿ Par￿Sh Coundl tr) h￿P cover tk* c05t Otr￿CCTV. NYCC. nowfloor12023 only) Funds frtsfft North YON￿bITe c￿￿ty Coundlto Wp (>v8rts c￿1 ofinslaling 8 Ihe C8ntre. 8PC-yoth ¢lub •esslons Fund8 r8cgfv8d fruFn Bray¢w P8ri$h C￿n￿l tocovwthe c05t ofa yth 12 rr￿￿1hS. 8PC- rry)f r•pal Fund$ rgcsfv8d from Brayten Par15h C¢JJndl tts*olp ¢4)V6r th& costof r8palT51oth8 Centre rcrf. NYP-ywth chkb rnfurbl$hm•nt Funds from Norfh York8hts PpUc4 to hglp covgr JthTr of bulldthg r•lurbTthmontsW actcffjmodats th& youth club. 16- BRAYfoN COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMEpifs {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 14 Unrnotrl¢t•d furth.d•g19n*d These are unrèstrfcleo are ma* tothe thanvs up ￿ blkm: klovemerttin fvnds In¢•M Expendltur• BatarK• at Trarffjlorn B*lw• at 31 Motch 2024 1 Aprfl 2023 602.6&9 14.5721 7,598 fj05.664 IAowm•nt In In¢om• ExpDndMurB Transf￿ B¥lon¢e •1 31 March 2023 Balonce at 1 Aprll 2022 HKed assets 6c¥J,000 7,226 602.638 15 Ano]y•i¥ Of n￿aSset¥ btthv￿fv￿d1 Totsi fimd¥ 2024 fvnd¥ 2024 fvnd¥ 2024 2024 Fund balanc88 at 31 Marth 2024 ar& r8pr8sent8d ty. TaDglUo a&qets Curr4nt 886eWlll8bufJ881 FA)5,864 142,S841 10,022 (32,5621 142y41 lo,￿22 573,102 0o¥lgnthd RMtddad funds *J23 To1¥1 fvnd 2023 1023 Fund b￿an￿ at31 WZJ are r￿resen￿ by.. Tangibl& 8s88ts Current8s*Wliabillb8s 601638 602,838 2,302 2.3Tr2 2,302 604,940 RolDt•d patytr4n¥•¢lk)n8 were no dsdcéabk [￿ty tr8r￿￿lcffls d￿4r￿j tha yaAr 12023 . othw I)￿dad wthiTr thB nole r18cbsirrfJ trqwGtions•KI bd8nctswith￿TrtA18fr. 17 URlm•t• parerrt undertaklr Sdby Assoc*¥￿ of Voluntsry SeThff*. 8 tharftsbk company regLIte￿0 wth Ih? Charfty Comrn$$￿ In England Wales 1114610918nd 81 knpanles Houye (Q75650451, bacame th8 sd8 t￿￿tee witli ythnrJtr81pi¥ rfghts OV8r Brayknn C¢mrnunity Cèntre Oft 25 July 20t2. Solby Dislt5GIAs50r#8ticffl of Voluntary Servi(* known as Up foryorkshire. Up for Yothshire tsan hrrastructure OTganlsattDn workiro for the bBn0fi1 ofthg peoF48 vtho and wcrfk in Sdby Dlstrtt. Up forYorksh￿E he8rJs th rg85t grDUP in which th6 r8suIts of lh• Bra5rton Comrnunity Centrg &T8 LXjFtsd￿ats￿. Tho rag1st8￿ wJtr055 ol Up fof Yorkshwe 17-