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2022-03-31-accounts

Page
Legal and Administrative Information 2-3
Directors' and Trustees' Report 4-28
Independent
Auditor's
Report		 29-31
Consolidated
Statement		 of Financial Activities and Income and Expenditure 32
Account
Company
Balance Sheet		 33
Group Balance Sheet 34
Consolidated
Statement		 of Cashflows 35
Notes to the Financial Statements 36-52
(Limited by Guarante (Limited by Guarante (Limited by Guarante (Limited by Guarante e)
Charity
Information
Charity Name: Merseyside
Youth		 Association Limited
(L.imited
by Guarantee)
Charity Registration Number: 700738
Company Registration Number: 1843226
Governing Document: Memorandum
and
1984as amended		 Articles ofAssociation
in 1985and 2000.		 dated 23August,
Registered Office: Abney
Building
65-67 Hanover Street
Liverpool
L1 3DY
Principal Business Address: Abney
Building
65-67 Hanover Street
Liverpool
L1 3DY
Directors/Trustees: P. Boyce
D. Cooke
R.T. Dears
A. Gibbons (Chairperson)
J.R. Gosney
I. Khan
J.C. Lewys-Lloyd (Treasurer)
D. R. Swaffield
M. W. Wynn
Company Secretary: G. Bainbridge
Chief Executive: G. Bainbridge
Accountants: Sloan Accountants Limited
Chartered
Accountants
PO Box798
Northwich
CW99WE
Auditor: Collins 8 Co.
Statutory
Auditors		 and Chartered
Accountants
Suite 13, Hattersley House
1 Hattersley
Court
Off Burscough Road
Ormskirk
L39 2AY
Bankers: HSBC pic Barclays Bank pic
99-101 Lord Street 48b 8 50 Lord Street
Liverpool Liverpool
L2 6PG L2 1TD

Unrestricted Restricted TOTAL FUNDS
Funds Funds 2022 2021
Note F 6 E
Income from:
Donations and legacies
Other trading activities
Investments
Chantahia
activities		 5,163
137,099
11,799
7,153		 2,461
4,450
3,520,644		 7,624
141,549
11,799
3,527,797		 12,327
88,267
6,404
3,715,256
Otherincome
Total 161,214 3,527,555 3,688,769 3,822,254
Expenditure
on:
Raising funds
Chantabie
activities		 6,035
178,653		 3,772,635 6,035
3,951,288		 6,144
3,529,742
Other expendIture
Total 184,688 3,772,635 3,957,323 3,535,886
Net (expenditure)/income
before
(losses)/gains
on investments		 (23,474) (245,080) (268,554) 286,368
Net gains on investments 8,767 8,767 56,541
Net (losses)/gains
on investment
property		 (154,470) (154,470) 10,009
Net (expenditure)/income
before transfers		 (169,177) (245,080) (414,257) 352,918
Transfers
between
funds		 18 708,002 (708,002)
NET MOVEMENT
IN FUNDS		 538,825 (953,082) (414,257) 352,918
RECONCILIATION
OF FUNDS
Total funds brought
forward
Total funds carried forward		 2,414,391
2,953,216		 1,051,879
98,797		 3,466,270
3,052,013		 3,113,352
3,466,270

2022 2021
Note 6 F
FIXEDASSETS
Tangible
fixed assets		 12 1,904,771 1,960,906
Investment
assets: Investments		 13 292,164 275,917
Investment
assets: Investment		 property 13 607,966 762,436
2,804,901 2,999,259
CURRENT ASSETS
Debtors 14 836,543 679,147
Cash at bank and in hand 225,700 389,463
1,062,243 1,068,610
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 15 (713,720) (462,170)
NET CURRENT ASSETS 348,523 606,440
TOTAL ASSETS LESSCURRENT LIABILITIES 3,153,424 3,605,699
CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR 16 (101,439) (138,640)
NET ASSETS 3,051,985 3,467,059
THE FUNDS OF THE CHARITY 18
Unrestricted 2,953,188 2,415,180
Restricted 98,797 1,051,879
3,051,985 3,467,059

2022 2021
Note 6 F
FIXEDASSETS
Tangible fixed assets
Investment
assets: Investments		 12
13		 1,904,771
292,159		 1,960,906
275,912
Investment
assets:		 Investment property 13 607,966 762,436
2,804,896 2,999,254
CURRENT ASSETS
Debtors 14 836,543 676,872
Cash at bank and in hand 226,846 393,180
1,063,389 1,070,052
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR (714,833) (464,396)
NET CURRENT ASSETS 348,556 605,656
TOTAL ASSETS LESS CURRENT LIABILITIES 3,153,452 3,604,910
CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR 16 (101,439) (138,640)
NET ASSETS 3,052,013 3,466,270
THE FUNDS OF THE GROUP 18
Unrestricted-
Retained within the company 2,953,188 2,415,180
Retained within a non-charitable subsidiary 28 (789)
2,953,216 2,414,391
Restricted 98,797 1,051,879
3,052,013 3,466,270

Note 2022 2021
6
Cash flows from operating activities 23 (108,732) 637,884
Cash flows from investing activities
Interest and dividends
received		 11,799 6,404
Proceeds from sale of investments
Purchase
of investments
Purchase
of property,
plant and equipment
Net cash flows from investing
activities		 20,999
(29,266)
~21,310
(17,578)		 63,395
(9,802)
676,704
(616,707)
Cash flows from financing
Repayments
of bank loan
Interest paid
Net cash used in financing		 activities
activities		 (36,910)
~3,001
(40,811)		 (36,843)
4,700
(41,543)
Net decrease
in cash and		 cash equivalents (167,121) (20,366)
Cash and cash equivalents at the beginning ofthe 406,316 426,682
year
Cash and cash equivalents at the end ofthe year 239,195 406,316
Reconciliation
to cash at		 bank and in hand
Cash at bank and
in hand		 226,846 393,180
Cash equivalents 12,349 13,136
239,195 406,316

Depreciation
is		 provided provided at rates calculated to write off the cost less residual off the cost less residual value of each asset
over its expected
useful		 life, as follows:
Freehold
leasehold		 land and buildings 2% on cost (or valuation)
Long leasehold land and buildings Amortised
over		 a maximum of50years
Short leasehold and buildings Amortised
over		 the period ofthe lease
Fixtures
&fittings		 10%on cost
ICT equipment, including computers 3333%on cost
Motor vehicles 25% on written down value
37

Unrestricted Restricted TOTAL FUNDS
Funds
F		 Fundsf 2022
5		 2021
6
3 Donations
and legacies
Donations 5,163 2,461 7,624 12,327
Legacies
5,163 2,461 7,624 12,327
4 Other trading activities
Hire offacilities 120,865 4,450 125,315 73,639
Insurance
recharges		 16,201 16,201 14,628
Trading
subsidiary
income		 33 33
137,099 4,450 141,549 88,267
5 Income from investments
Interest on cash deposits 1
Dividend
income		 11,799 11,799 6,403
11,799 11,799 6,404
6 Income from charitable activities
Grants.
Arts Council
England		 9,752 9,752 87,772
BBCChildren
in Need		 44,863 44,863
Big Lottery Fund —Talent Match 753,963 753,963 1,009,157
Big Lottery Fund —SPACE Project 50,922
Brighter Sounds 1,375
Community
Foundation		 12,000 12,000 4,000
Department
for Work and		 Pensions 117,153 117,153 10,650
European
Social Fund		 1,261,306 1,261,306 1,265,272
Grantscape
—Burbo Bank		 18,960 18,960
Knowsley
MBC		 439,603 439,603 262,130
Liverpool CC —Children's Services 52,402 52,402 54,500
Liverpool CCG 255,966 255,966 213,612
Liverpool Council for Voluntary Service 17,700 17,700 1,500
Liverpool
Learning
Partnership		 65,300 65,300 75,770
Merseyside
Police		 220,442 220,442 130,340
PRS Foundation 4,992 4,992
Sefton CVS 17,640 17,640 10,925
Sefton MBC 31,693 31,693 40,252
Skills Capital funding 392,414
Sports England 4,840
The Julia and Hans Rausing Trust 41,922
Vola 12,618 12,618
Young Persons Advisory Seance 33,800 33,800
Youth Music 30,939 30,939 25,482
Programme
income		 8,361 8,361 21,175
Project sales income 84,985 84,985 9,506
EMDR training
income		 24,900 24,900
Other income 7,153 1,306 8,459 740
7,153 3,520,644 3,527,797 3,715,256

Unrestricted Restricted TOTAL FUNDS
Funds Funds 2022 2021
6 6 E
7 Expenditure
on		 raising funds
Fundraising
costs		 216 216 216
Investment
management		 costs 4,319 4,319 4,048
Trading
subsidiary		 expenditure 1,500 1,500 1,880
6,035 6,035 6,144
8 Expenditure
on		 charitable activities
Wages and salaries 191,625 1,634,169 1,825,794 1,803,219
Staff pension costs 8,661 34,013 42,674 40,624
Agency costs 6,055 106,339 112,394
Compensation
for loss		 ofoffice 1,500 1,500
Staff training/health & safety (8,767) 21,929 13,162 17,141
Chanty
building
costs
Rent & Rates (33,256) 58,991 25,735 12,108
Insurance 26,560 41,581 68,141 63,493
Light and heat 16,845 26,965 43,810 32,814
Cleaning
and		 laundry 24,148 22,422 46,570 28,051
Repairs and maintenance 60,733 5,062 65,795 82,078
Accountancy 31,704 16,883 48,587 60,054
Advertising (3,000) 7,351 4,351
Auditors'
remuneration		 16,200 16,200 16,200
Bad debts 932
Bank charges 8,425 8,425 2,236
Computer costs 21,661 27,137 48,798 43,462
Consultancy
fees		 2,520 100 2,620 6,795
EMDR training
costs		 94,870 94,870 180
ESF indirect overhead (135,281) 135,281
ESFprocured
services		 450,988 450,988 436,225
Equipment
and resources		 8,943 63,880 72,823 27,397
External supervision/support 1,881 2,705 4,586 2,685
Fees and subscriptions 1,737 1,060 2,797 2,249
Foodbank costs (290) 6,016 5,726 4,767
Hire of equipment 7,680 2,226 9,906 8,359
Interest paid 3,901 3,901 4,700
ITsupport charges (26,518) 26,518
Legal and professional costs 16,774 2,244 19,018 21,868
Management
support fee		 (20,849) 20,849
NOW Festival 5,407 5,407 2,310
Pnnting,
postage
&		 stationery 5,254 5,492 10,746 7,954
Programme
expenses		 (3,959) 160,581 156,622 108,371
Support services/other charges (140,320) 140,320
Talent Match costs:
Programme
expenses		 597,449 597,449 567,586
c/fwd 89,067 3,720,328 3,809,395 3,403,858
40

Unrestricted Restricted TOTAL FUNDS
Funds Funds 2022 2021
6 8
8 Charitable
activities		 (cont)
b/fwd 89,067 3,720,328 3,809,395 3,403,858
Telephone 4,165 41,234 45,399 47,749
Travel and motor expenses 934 6,673 7,607 6,191
Volunteers 159 159
Depreciation 77,245 77,245 62,886
Sundries 7,242 4,241 11,483 9058
178,653 3,772,635 3,951,288 3,529,742
9 Net (expenditure)/income 2022 2021
6
Net (expenditure)/income is stated after charging:
Depreciation
oftangible		 fixed assets 77,245 62,886
Staff costs (see note 9) 1,868,467 1,843,843
Accountancy 48,587 60,054
Auditors'
Remuneration		 16,200 16,200
The auditor's
remuneration		 of 616,200 (2021 F16,200) relates solely to the audit.
10 Staff Costs 2022 2021
6
Wages and Salaries 1,671,437 1,659,176
Social Security Costs 154,357 144,043
Pension Costs 42,673 40,624
1,868,467 1,843,843
The average
number
of full-time
equivalent

company
during
the year was as follows:		 employee s
(including
c		 asual and part-time
staff) em		 ployed
by the
2022 2021
6
Administration 9 10
Finance 2 2
Projects, activities and sessions 47 47
58 59
Remuneration
exceeding F60,000, including		 pension contributions, was
paid to staff as below:
Number Number
From F60,001 - F70,000 1 1

12
Tangible Fixed Assets
Freehold Fixtures
land Leasehold fittings
&
&buildings
F		 property
F.		 equipment
6		 Total
f
Parent Com
an
and Grou
COST OR VALUATION
At 1st April 2021 12,000 2,845,874 78,284 2,936,158
Additions 5,100 16,010 21,110
At 31st March, 2022 12,000 2,850,974 94,294 2,957,268
DEPRECIATION
At 1st April 2021 8,160 932,027 35,065 975,252
Charge for the year 240 71,234 5,771 77,245
At 31st March, 2022 8,400 1,003,261 40,836 1,052,497
NET BOOK VALUE
At 31st March, 2022 3,600 1,847,713 53,458 1,904,771
At 31st March, 2021 3,840 1,913,847 43,219 1,960,906

for t for t he ye ar end e d 31 Mar ch 2 022 (co n t.)
13 Investment
assets		 2022 2021
6 6
Investment
in subsidiary
undertakings		 5 5
Listed investments 279,810 262,776
Cash held by investment
managers		 12,349 13,136
292,164 275,917
Investment
property		 607,966 762,436
900,130 1,038,353
The investment
property
has		 been valued based on discounted
cashflows		 from rental income over the
duration
ofthe current lease. The		 discount factor used is CPIH at the year end date.
Investment
in subsidiary
undertakings:		 2022 2021
Cost
At 1 April 2021 and 31 March 2022
The investments held at the year end, and the percentage shareholding, are as follows:
Name ddd NN . t dt ~ 2022 2021
MYA Youth Limited 4745797 England &Wales 100% 100%
It is the intention that the trading company donates its profits to the charity on a regular basis
The profit and loss account ofthe trading company for the year ended 31st March, 2022 was as follows:
2022 2021
6
Turnover
Cost ofsales		 2,317
~74		 (355)
~td9
Gross profit
Administrative
expenses
Loss on ordinary
actiwties after taxation
Retained
profit brought
forward
Retained
profit carried forward		 2,243
~9,428
817
~789
28		 (545)
~7,335
(1,880)
1,091
~789
Listed investments and cash:
Change in
Opening market Closing
valuef Purchases
F		 Disposals
value
6		 value
6
Listed investments 262,776 29,266 (20,999)
8,767		 279,810
Cash 13,136 12,349
275,912 292,159
14 Debtors 2022 2021
~Pt C 5
Trade Debtors 319,939 133,964
Prepayments
and accrued income		 511,821 540,682
Amounts
owed		 by subsidiary undertaking 2,275
Other debtors 4,783 2,226
836,543 679,147

14 Debtors (co ntinued ) 2022f 2021
6
~Grou
Trade debtors 319,939 133,964
Prepayments and accrued income 511,821 540,682
Other debtors 4,783 2226
836,543 676,872
15 Creditors: Amounts falling due within one year 2022 2021
~Pt C* 5 6
Trade creditors 315,806 198,743
Bank loan 37,883 37,592
Accruals
and deferred		 income 300,745 171,699
Taxation
and social secunty		 45,252 39,360
Other creditors 14,034 14,776
713,720 462,170
~Grou
Trade creditors 315,806 196,743
Bank loan 37,883 37,592
Accruals and deferred income 301,858 173,925
Taxation and social security 45,252 39,360
Other creditors 14,034 14,776
714,833 464,396

17 Analysis ofNet Ass ets try Fund
Unrestricted Restricted
Funds Funds Total
6 6 6
Fixed Assets 2,804,896 2,804,896
Current Assets 677,000 386,389 1,063,389
Current
Liabilities
Creditors: amounts		 due after more than 1 year (427,241)
~107,439		 (287,592) (714,833)
101,439
Fund Balance 2,953,216 98,797 3,052,013
18 Movement
on funds
At 1st At 31st
April, Income March
2021 (inc gains) Expenditure Transfers 2022
E 6 6
Unrestricted
funds
General
unrestricted		 funds
General
Fund		 905,562 458,932 (554,782) (23,790) 785,922
Desi
nated unrestricted
Headquarters 717,297 (33,523) 683,774
MYA Know (42) 16,010 15,968
SPACE Project 40,831 (1,289) 39,542
Gordon Youth Centre
Starting
Point		 5,400
436,051
1,199,579		 (139)
~42, 252
~77,245		 5,100
761,325
782,435		 10,361
1,155,124
1,904,769
Desi
nated unrestricted		 funds
Choices Knowsley 13,678 2,103 15,781
MYA Know 39,962 39,962
MYA MVP 12,728 3,135 15,863
MYA Navigators 9,594 9,594
MYA Noise 1,204 (1,204)
MYA Peer Action Collective 8,114 8,114
MYA Raise 196,110 (35,110) 161,000
SPACE Project 86,319 (78,860) 7,459
MYA YOU 4,724 4,724
Gordon Youth Centre
Trading
subsidiary
- MYA
Youth Limited		 789
309,250		 33,851
32
33,883		 (28,465)
~1,500
~29,965		 (5,386)
2,285
~50,643		 28
262,525
Total unrestricted funds 2,414,391 492,815 ~661,992 708,002 2,953,216

18 Movement
on funds		 18 Movement
on funds
(cont.) At 1st At 31"
April, Income March
2021
6		 (inc gains)
f		 Expenditure
6		 Transfers
F		 2022
F
Restncted
funds
Choices Knowsley 321,520 (319,417) (2,103)
MYA MVP 100,000 (96,865) (3,135)
MYA Birthday
Celebration		 (174) 174
MYA Kickstart 12,618 (12,248) (370)
MYA Know 170,863 (114,891) (55,972)
MYA Noise 62,495 (88,844) 26,349
MYA Peer Action Collective 33,800 (25,686) (8,114)
MYA YOU 76,351 (71,627) (4,724)
MYA Youth Hub 9,694 117,153 (108,073) 18,774
MYA Navigators 120,442 (110,848) (9,594)
MYA Raise 415,985 (432,681) 16,696
SPACE Project 97,123 (175,983) 78,860
Starting
Point - Capital
reserve 761,325 (761,325)
Step Up Fund 158 (150) 8
Talent Match 53,621 (37,006) 16,615
Talent Match 2019 227,081 757,296 (920,977) 63,400
Talent Match Plus 1,261,306 (1,276,562) 15,256
Total restricted funds 1,051,879 3,546,952 3,792,032 708,002 98,797
Total funds 3,466,270 4,039,767 ~4,454,024 3,052,013

Restricted funds continued
MYA Birthday Funded
by
National
Lottery
Heritage
Fund
and
Mason
Owen
Financial
Celebration Services,
this
project
has
been
set
up
to
support
the
130th
birthday
celebrations
for the charity.
This will include a number
of events across the
year
including
a book and
a short
film
on our history
showcasing
young
people's
lives that have been changed
by the charity,
a musical,
a tapestry
and
a
new
archive
drop
for further
historical
documents
into
Liverpool
Records office.
MYA MVP The Mentors
in Violence Prevention
Project (MVP) is a mentoring
project for
secondary
schools across Merseyside.
The Mental
Health Youth workers
will
deliver training
to school based staff and young
people to be mentors
in the
program
which
delivers
a range
of 22 youth
based issues
underpinned
by
mental
health
and resilience.
The youth
themes
they
will cover are
in the
range of substance
use, coercive control,
homophobia
and racism
and the
mentors
will deliver
to mentees
who are younger
students.
This supports
youth leadership
and has got some great outcomes as it personally
develops
all concerned.
MYA Kickstart The Kickstart Scheme
is a new programme
launched
by the government
to
deliver funding
for employers
offering
new job roles for 16-24 years olds who
are
currently
in receipt
of Universal
Credit.
The programme
is aimed
at
preventing
young
people
who are currently
unemployed
facing
long term
unemployment.
MYA Know Funded
through
Knowsley
MBC, this project supports
young
people
in the
Borough to ensure they reach their potential;
overcome barriers they face and
achieve the outcomes
and goals they set themselves.
The project works
in a
variety
of ways;
including
1-1,small group work, coaching,
Detached
Youth
Work etc., The project team also contribute
to Boroughwide
activities
and
events for young people. The majority
of services are delivered
from MYA's
'Our Place' venue located
in Longview,
Huyton
and The Dam at Lord Derby's
Estate
in Knowsley.
MYA Noise The project aims to aid the personal
and social development
ofyoung people
through
music, to provide
a safe and friendly
environment
for young
people
to
explore
their
musical
talents
and
to
build
musical,
personal
and
transferrable
work-based
skills.
MYA Peer Action The
Peer
Action
Collective
(PAC)
is
a
project
funded
by
the
Youth
Collective Endowment
Fund.
As the lead organization
within the partnership
YPAS will
recruit
12 young
people
(16-20 yrs old) to undertake
research
with
other
young
people
to
understand
their
experiences
of violence
within
their
communities
and how best to tackle this through
social action.
MYA YOU The
YOU
Project
funded
through
Liverpool
City
Council,
is a citywide,
strategic
approach
to providing
services
for disabled
children
and
young
people as well as their families.

Land and Buildings Land and Buildings Other
2022 2021 2022 2021
E E E
Total future payments, falling due:
Within one year 11,840 15,930
Between one and five years 5,061 9,687
16,901 25,617
23
Cash generated		 by operating activities 2022 2021
F
Net (expenditure)/income for the year (414,257) 352,918
Adjustments
for:
Interest and dividends receivable (11,799) (6,404)
Depreciation 77,245 62,886
Net losses/(gains) on investments 145,703 (66,550)
Interest payable 3,901 4,700
Operating
cash flow		 before movements in
working
capital		 (199,207) 347,550
(Increase)/decrease
Increase)/(decrease)		 in
in		 debtors
creditors		 (159,671)
250,146		 378,725
~88,391
108,732 637,884

Unrestricted Restricted Total
Funds Funds 2021
Note 6
Income from:
Donations and legacies 1,600 10,727 12,327
Other trading
activities		 84,267 4,000 88,267
investments 6,404 6,404
Charitable
activities		 393,154 3,322,102 3,715,256
Otherincome
Total 485,425 3,336,829 3,822,254
Expenditure
on:
Raising funds 6,144 6,144
Chan'tabie
acti vities		 145,565 3,384,177 3,529,742
Other expenditure
Total 151,709 3,384,177 3,535,886
Net income/(expenditure)
before losses on investments 333,716 (47,348) 286,368
Net losses on investments 56,541 56,541
Net gains on investment property 10,009 10,009
Net income/(expenditure)
before transfers 400,266 (47,348) 352,918
Transfers
between
funds		 226,335 (226,335)
NET MOVEMENT
IN FUNDS		 626,601 (273,683) 352,918
RECONCILIATION
OF FUNDS
Total funds brought
forward		 1,787,790 1,325,562 3,113,352
Total funds carried forward 2,414,391 1,051,879 3,466,270