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2023-03-31-accounts

Page
Legal and Administrative Information 2-3
Directors'
and		 Trustees' Report 4-27
Independent Auditor's Report 28-30
Consolidated Statement of Financial Activities and Income and Expenditure 31
Account
Company
Balance Sheet		 32
Group Balance Sheet 33
Consolidated Statement of Cashflows 34
Notes to the Financial Statements 35-51
(Limited by Guarantee) (Limited by Guarantee) (Limited by Guarantee) (Limited by Guarantee)
Charity information
Charity Name: Merseyside
Youth		 Association Limited
(Limited
by Guarantee)
Charity Registration Number: 700738
Company Registration Number: 1843226
Governing Document: Memorandum
and
1984as amended		 Articles
in 1985		 ofAssociation
and 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
J.C. Lewys-Lloyd		 (Chairperson)
(Treasurer)
P. Moonan
D. R.Swaffield
M. W. Wynn
Company Secretary: G. Bainbridge
Chief Executive: G. Bainbridge
Accountants; Sloan Accountants Limited
Chartered
Accountants
PO Box798
Northwich
CW9 9WE
Auditor: Collins
&Co.
Statutory
Auditors		 and Chartered Accountants
Suite 13, Hattersley House
1 Hattersley
Court
Off Burscough Road
Ormskirk
L39 2AY
Bankers: HSBC pic
99-101 Lord Street		 Barclays Bank pic
48b &50 Lord Street
Liverpool Liverpool
L2 6PG L2 1TD

arity
Information
(cont		 .)
Brabners Chaffe Street WorkN est
Horton House Woodhouse
Exchange Flags Church
Lane
Liverpool Aldford
L2 3YL Chester
CH3 6JD

Expe nditure Accoun t for the year ended 31"M arch 2023
Unrestricted Restricted TOTAL FUNDS
Funds Funds 2023 2022
Note E E E r.
Income from:
Donations
snd /agee/es		 2,708 6,456 9,164 7,624
Other trading
ectivities		 146,497 40,765 187,282 141,549
investments 7,083 7,083 11,799
Cher/tebie
activities		 4147371 4147371 3 527797
Total 156 00 4194,592 4 350880 3688 769
Expenditure
on:
Raising funds 4,545 4,545 6,035
Cher/tab/e
activities		 240,428 4,067,575 4,308,003 3,951,288
Other expenditure
Total 244,973 4 067 575 4 312548 3957323
Net (expenditure)/income before
(losses)/gains
on investments		 (88,685) 127,017 38,332 (268,554)
Net (losses)/gains
on investments		 13 (11,284) (11,284) 8,767
Net losses on Investment property (42,589) (42,589) (154,470)
Net (expenditure)/Income
before transfers (142,558) 127,017 (15,541) (414,257)
Transfers between funds 18 66,259 (66,259)
NET MOVENIENT
IN FUNDS		 (76,299) 60,758 (15,541) (414,257)
RECONCILIATION
OF FUNDS
Total funds brought
forward		 95
16		 9879 3552513 3406,270
Total funds carried forward 2 876 917 159555 3,536 4 2 3,052 013

2023 2022
Note F 6
FIXEDASSETS
Tangible
fixed assets		 12 1,852,931 1,904,771
Investment
assets: Investments		 13 283,764 292,164
Investment
assets: Investment		 property 13 565,377 607,966
2,702,072 2,804,901
CURRENT ASSETS
Debtors 1,013,408 836,543
Cash at bank and in hand 10,913 225,700
1,024,321 1,062,243
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 15 (623,925) (713,720)
NET CURRENT ASSETS 400,396 348,523
TOTAL ASSETS LESSCURRENT LIABILITIES 3,102,468 3,153,424
CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR 16 (66,001) (101,439)
NET ASSETS 3,036,467 3,051,985
THE FUNDS OF THE CHARITY 18
Unrestricted 2,876,912 2,953,188
Restricted 159,555 98,797
3,036,467 3,051,985

2023 2022
Note 8
FIXEDASSETS
Tangible fixed assets 12 1,852,931 1,904,771
Investment assets: Investments 13 283,759 292,159
Investment assets: Investment property 13 565,377 607,966
2,702,067 2,804,896
CURRENT ASSETS
Debtors 14 1,013,408 836,543
Cash at bank and in hand 10,923 226,846
1,024,331 1,063,389
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 15 (623,925) (714,833)
NET CURRENT ASSETS 400,406 348,556
TOTAL ASSETSLESSCURRENT LIABILITIES 3,102,473 3,153,452
CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR 16 (66,001) (101,439)
NET ASSETS 3,036,472 3,052,013
THE FUNDS OF THE GROUP
Unrestricted-
Retained within the company 2,876,912 2,953,188
Retained within a non-charitable subsidiary 5 28
2,876,917 2,953,216
Restricted 159,555 98,797
3,036,472 3,052,013

Note 2023 2022
Cash flows from operating
activities		 23 (254,287) (108,732)
Cash flows from Investing
activities
interest and dividends
received
Proceeds from sale of investments
Purchase of investments
Purchase ofproperty,
plant and equipment
Net cash flows from Investing
activities		 7,083
13,331
(24,149)
~24,338
(25,065)		 11,799
20,999
(29,266)
21,110
(17,578)
Cash flows from financing
activities
Repayments
of bank loan
Interest
paid
Net cash used in financing
activities		 (36,280)
~8,824
(44,301)		 (36,910)
3,901
(40,811)
Net decrease
ln cash and cash equivalents		 (323,653) (167,121)
Cash and cash equivalents
at the beginning
year		 ofthe 239,195 406,316
Cash and cash equivalents
at the end ofthe year		 ~84,458 239,195
Reconciliation
to cash at bank and in hand
Cash at bank and
in hand
Bank overdraft
Cash equivalents		 10,923
(99,796)
4,415
~84458		 226,846
12,349
239,195

f or t he year en ded 31"March ded 31"March 2023 (cont.)
Unrestricted Restricted TOTAL FUNDS
Funds
f		 Funds 2023
6		 2022
E
3 Donations
and legacies
Donations 27D8 6488 8 164 7,624
4 Other trading activities
Hire offacilities 126,757 40,765 167,522 125,315
Insurance
recharges		 19,740 19,740 16,201
Trading
subsidiary
income		 33
146 497 40,765 187262 141,549
5 Income from investments
Interest on cash deposits 41 41
Dividend
income		 7 042 7 D42 11,799
7 D83 7 083 11,799
6 Income from charltabie activities
Grants:
Alder Hey —NHS Trust 12,204 12,204
Arts Council England
BBCChildren
in Need		 797 797 9,752
44,863
Big Lottery Fund —Talent Match 753,963
Brighter Sounds 6,140 6,140
Community
Foundation		 12,000
Department
for Work and		 Pensions 104,401 104,401 117,153
Duke of Edinburgh
Award		 7,478 7,478
European
Social Fund		 1,143,163 1,143,163 1,261,306
Grantscape —Burbo Bank 18,960
Groundwork
UK: Tesco Bags		 of Help 1,000 1,000
Knowsley
MBC		 984,960 984,960 439,603
I iverpool CC —Children's Services 50,579 50,579 52,402
Liverpool CCG 80,616 80,616 255,966
Liverpool
Council for Voluntary		 Service 17,700
Liverpool
Learning
Partnership		 24,045 24,045 65,300
Merseyside
Police		 371,678 371,678 220,442
National
Lottery Heritage		 27,325 27,325
NHS Cheshire
and Merseyside		 ICB 148,400 148,400
One Knowsley
PRS Foundation		 45,724
4,992		 45,724
4,992		 4,992
Sefton CVS 9,300 9,300 17,640
Sefton MBC
Sports England
Street Games		 93,943
(2,020)
20,000		 93,943
(2,020)
20,000		 31,693
Vela 12,618
Young Persons Advisory Service 52,617 52,617 33,800
Youth Futures
Foundation		 763,221 763,221
Youth Music 46,409 46,409 30.939
Programme
income
Project sales income		 9,167
131,154		 9,167
131,154		 8,361
84,985
EMDR training
Income		 9,178 9,178 24,900
Other income 900 900 8,459
4,147371 4,147 371 3,527,797
for the year ended 31"M arch 2023 (co nt.)
Unrestricted Restricted TOTAL FUNDS
Funds Funds 2023 2022
F f
7 Expenditure
on raising		 funds
Fundraising
costs		 216 216 216
Investment
management
costs
Trading
subsidiary
expenditure		 4,199
130		 4,199
130		 4,319
1,500
4,545 4545 6,035
8 Expenditure
on charitable		 activities
Wages and salaries 192,968 2,048,231 2,241,199 1,825,794
Staff pension costs 8,952 41,701 50,653 42,674
Agency costs 24,530 73,185 97,715 112,394
Compensation
for loss		 of office 1,500
Staff training/health
&		 safety (7,010) 37,054 30,044 13,162
Stalf fitness and wellbeing 1,583 1,583
Charity
building
costs
Rent & Rates (34,872) 96,686 61,814 25,735
Service charges 34,813 34,813
Insurance 33,433 54,846 88,279 68,141
Light and heat 37,730 62,474 100,204 43,810
Cleaning
and laundry		 31,331 19,620 50,951 46,570
Repairs and maintenance 65,015 24,275 89,290 65,795
Accountancy 36,941 21,800 58,741 48,587
Advertising 2,939 2,939 4,351
Auditors'
remuneration		 17,000 17,000 16,200
Bad debts 1,576 650 2,226
Bank charges 8,350 8,350 8,425
Computer costs 29,632 25,626 55,258 48,798
Consultancy
fees		 12,960 12,960 2,620
EMDR training
costs		 65,758 65,758 94,870
ESFindirect overhead (135,811) 135,811
ESFprocured
services		 121,274 121,274 450,988
Equipment
and resources		 361 67,061 67,422 72,823
External supervision/support 2,778 3,038 5,816 4,586
Fess and subscriptions 1,492 5,635 7,127 2,797
Foodbank costs 2,580 2,580 5,726
Hire ofequipment 8,850 4,576 13,426 9,906
Interest paid 8,021 8,021 3,901
IT support charges (36,626) 36,626
Legal and professional costs 25,277 11,700 36,977 19,018
Management
support		 fee (12,204) 12,204
Marketing
and communication		 20,328 20,328
NOW Festival 12,203 12,203 5,407
Printing,
postage
&stationery		 (1,250) 23,145 21,895 10,746
Programme
expenses		 (10,094) 188,320 178,226 156,622
Project start up/recruitment (7,946) 7,946
Support services/other charges (182,535) 182,535
Talent Match costs:
Programme
expenses		 100 552 479 552 379 597,449
c/fwd 127,700 3,989,751 4,117,451 3,809,395
39

for t h e yea r ended 31 r ended 31 r ended 31 March 2023 (co March 2023 (co nt.)
Unrestricted Restricted TOTAL FUNDS
Funds
f		 Funds
6		 2023
6		 2022
f
8 Charitable
activities (cont)
b/fwd 127,700 3,989,751 4,117,451 3,809,395
Telephone 24,817 50,248 75,065 45,399
Travel and motor expenses 307 10,139 10,446 7,607
Volunteers 150 150 159
Depreciation 73,170 73,170 77,245
Sundries 14 284 17437 31 721 11483
240,428 4 067 575 4308 003 3 951 288
9 Net (expenditure)lincome 2023 2022
8
Net (expenditure)/income is stated after charging:
Depreciation
oftangible fixed assets
Staff costs (see note 10)
Accountancy
Auditors'
Remuneration		 73,170
2,291,852
58,741
17,000		 77,245
1,868,467
48,587
16,200
The auditor's
remuneration
of817,000		 (2022:f16,200) relates solely to the audit.
10 Staff Costs 2023 2022
f
Wages and Salaries
Social Security Costs
Pension Costs		 2,046,280
194,919
50,653		 1,671,437
154,357
42,673
2,291 85r 1,868,467
The average
number
offull-time
company
during
the year was as		 equivalent
follows:		 employees (including casual and part-time
staff) employed
by the
2023
f		 2022
6
Administration 9 9
Finance 2 2
Projects, activities and sessions 54 47
65 58

12
TangIble Fixed Assefs
Freehold Fixtures
land & Leasehold fittings
&		 Motor
buildings
f		 property
f		 equipment
f		 vehicles Totalf
Parent Com
an
end Grou
COST OR VALUATION
At 1st April 2022 12,000 2,850,974 94,294 2,957,268
Additions 5,446 5,089 10,795 21,330
At 31st March, 2022 12 DDD 2,856,42D 99,383 10,795 2,957,268
DEPRECIATION
At 1st April 2021 8,400 1,003,261 40,836 1,052,497
Charge for the year 240 64,434 7,372 1,124 73,170
At 31st March, 2022 8,646 1 D67 685 48,2DD 7 724 1 125667
NET BOOK VALUE
At 31st March, 2023 3,360 1,788,725 51,175 9,671 1,852,931
At 31st March, 2022 3,600 1,847,713 53,458 1,904,771

13 investment
assets		 13 investment
assets		 2023
F		 2022f
Investment in subsidiary undertakings 5 5
Listed investments 279,344 279,810
Cash held by investment managers 4 415 12,349
283,764 292,164
Investment property 565 377 607,966
849,141 900,130
The investment
property
has been		 investment
property
has been		 investment
property
has been		 investment
property
has been		 investment
property
has been		 valued valued based on discounted based on discounted based on discounted based on discounted based on discounted cashflows cashflows cashflows from from rental income over the rental income over the rental income over the
duration
ofthe current lease. The		 discount factor used is CPIH at the year end date.
investmentin
subsidiary		 undertakings: 2023 2022
Cost
At 1 April 2021 and 31 March 2022
The investments held at the year end, and the percentage shareholding, are as follows:
2023 2022
Name ~C ~ t ~ 1
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, 2023 was as follows:
2023 2022f
Turnover
Cost ofsales		 107 2,317
~74
Gross profit
Administrative
expenses
(Loss)iprofit on ordinary
Retained
profit brought		 activities
forward		 after taxation ~33D
(23)
28		 2,243
~7,426
817
~799
Retained
profit carried		 forward 28
Listedinvestments and cash:
Change In
Opening market Closing
value Purchases Disposals value value
F E E E E
Listed investments
Cash		 279,810
12349		 24,149 (13,331) (11,284) 279,344
4,415
292,159 283,759
14 Debtors 2023 2022
~Pt 6 E F.
Trade Debtors 257,932 319,939
Prepayments and accrued income 751,000 511,821
Amounts
owed by subsidiary		 undertaking
Other debtors 4476 4,783
1 D13 4DD 836,543

14 Debtors (continued) 2023 2022f
~Gro
Trade debtors 257,932 319,939
Prepayments and accrued income 751,000 511,821
Other debtors 4,476 4,783
1,D13,4DD 836 543
15 Creditors: Amounts falling dua within one year 2023f 2022f
~P1C
Bank overdraft 99,796
Trade creditors 100,964 315,806
Bank loan 37,041 37,883
Accruals and deferred Income 316,560 300,745
Taxation and social security 52,840 45,252
Other creditors 16,724 14,034
623,925 713,720
~Grou
Bank overdraft 99,796
Trade creditors 100,964 315,808
Bank loan 37,041 37,883
Accruals
and deferred		 income 316,560 301,858
Taxation
and social security		 52,840 45,252
Other creditors 16,724 14,034
623625 114,833

Analysis ofN et Ass ets by Fund
Unrestricted Restricted
Funds Funds Total
6 E E
Fixed Assets 2,702,067 2,702,067
Current Assets
Current
Liabilities
Creditors: amounts
Fund Balance		 due after more than 1 year 510,693
(269,842)
~66,007
2,876917		 513,638
(354,083)
159555		 1,024,331
(623,925)
66 001
3D3647,2,
Movement
on		 funds
At 1st At 31st
April, Income March
2022 (inc gains) Expenditure Transfers 2023
E E E E 6
Uddu
~ 1		 d
General
unrestricted		 fun s
General Fund 785,922 614,429 (678,163) (51,300) 670,888
Desi
nated unrestricted
Headquarters 683,774 (26,418) 5,089 662,445
MYA Know 15,968 (2,725) 10,795 24,038
SPACE Project 39,542 (1,289) 38,253
Gordon Youth Centre
Starting
Point		 10,361
1,155,124
1,904 769		 (486)
~42,252
~73170		 5,446
2, 1 330		 15,321
1,112,872
1,052,929
Desi nated unrestricted funds
MYA Foodbank 6,504 6,504
Choices Knowsley 15,781 (15,781)
MYA Know 39,962 49,372 89,334
MYA MVP 15,863 5,933 21,796
MYA Navigators 9,594 3,512 13,106
MYA Noise
MYA Peer Action Collective 8,114 (8,114)
MYA Raise 161,000 56,701 217,701
SPACE Project 7,459 (7,459)
MYA YOU 4,724 (70) 4,654
Gordon Youth Centre
Trading
subsidiary
- MYA
Youth Limited		 28
262,525		 33,871
33,871		 (39,395)
~730
~39,525		 5,524
107
96229		 353,100
Total unrestricted funds 2 953,216 040,3DD ~79005~ 66,259 2076917

Movement
on fund
t.J		 s
At 1st At 31"
April, Income March
2022
f		 (inc gains)
f		 Expenditure
f		 Transfers
f		 2023
f
Restricted funds
Choices Knowsley 237,860 (268,152) 30,292
MYA MVP 173,182 (157,607) (5,933) 9,642
MYA Birthday Celebration 55,251 (42,243) (13,008)
MYA Foodbank 896 (2,580) 1,684
MYA Know 881,051 (820,885) (60,166)
MYA Noise 60,378 (67,586) 7,208
MYA Peer Action Collective 47,617 (45,466) (2,151)
MYA YOU 50,579 (50,649) 70
MYA Youth Hub 18,774 104,401 (109,761) 13,414
MYA Navigators 146,289 (142,777) (3,512)
MYA Raise 390,476 (333,775) (56,701)
SPACE Project 150,088 (185,744) 35,656
Step Up Fund 8 8
Talent Match 16,615 (2,410) 14,205
Talent Match 2019 63,400 (63,702) 302
Talent Match Plus 1,143,163 (1,119,268) 23,895
Talent Match —Youth Futures 763,221 (664,830) 98,391
Total restricted funds 99797 , 4 294,452 4,077,435 66 259 159555
Total funds 3,052,013 4,852,752 4,868,293 3,036,4'72

for the ye ar ended 31March ar ended 31March 2023 (cont.)
23
Cash generated		 by operating activities 2023f 2022f
Net expenditure for the year (15,541) (414,257)
Adjustments
for:
Interest and dividends receivable (7,083) (11,799)
Depreciation 73,170 77,245
Net losses/(gains) on investments 53,873 145,703
Interest payable 8 821 3,901
Operating
cash		 flow before movements In
working
capital		 112,440 (199,207)
(Increase)/decrease
Increase)((decrease)		 in debtors
in creditors		 (176,865)
~888 882		 (159,671)
250,146
254,287 108,732

Unrestricted Restricted Total
Funds Funds 2022
Note 6 5
Income from:
Donations
and legacies		 5,163 2,461 7,624
Other trading
activities		 137,099 4,450 141,549
investments 11,799 11,799
Charitable
activities		 T,153 3,520,644 3,527,79T
Otherincome
Total 161
14		 3527 555 3 825
69
Expenditure
on:
Raising funds 6,035 6,035
Chan'table
activities		 178,653 3,772,635 3,951,288
Other expenditure
Total 164,666 3
72 635		 3 957.323
Net Income/(expenditure)
before losses on investments (23,474) (245,080) 268,554
Net losses on investments 8,767 8,767
Net gains on investment property (154,470) (154,470)
Net Income/(expenditure)
before transfers (169.177) (245,080) (414,257)
Transfers
between funds		 708,002 (708,002)
NET MOVEMENT
IN FUNDS		 538,825 (953,082) (414,257)
RECONCILIATION
OF FUNDS
Total funds brought
forward
Total funds carried forward		 2,414,391
29,216		 1,051,879
98797		 3,466,270
3,
2,61