2022-03-31-accounts

Legal and administrative information	Legal and administrative information
Chairman's report
Trustees' report		3-9
Independent Auditors'	report	10-13
Statement of financial	activities	14
Balance sheet		15
Statement of cash flows		16
Notes to the financial	statements	17-34

Charity	name	name	name	YMCA West Kent
Charity	number			803529
Company		number		02512960
Registered			office	YMCA Ryder House
				1-23 Belgrave Road
				Tunbridge Wells
				Kent
				TN1 2BP
Trustees				Mrs Ann Furminger	Chair
				Lady (Jackie) Evans
				Mrs Heather Evernden
				Mr Mark Farrar
				Mr 3an Smith
				Mrs Geraldine E Wenham
				Mr Jonathan Lineker	elected	17 March 2021
				Mr Dominic Scott-Maiden	elected	25 3une 2021
				Mr Nicolas Heslop	elected	313anuary	2022
				Mrs Helen von Trotsenburg	elected	313anuary	2022
				Mrs Gemma Buckland	elected	313anuary	2022
Chief Executive Office				Mr Steven Osborne	resigned	26 October 2022
Independent			auditor	Lindeyer Francis Ferguson	Limited
				Chartered Accountants
				North House
				198 High Street
				Tonbridge
				Kent TN9 1BE
Bankers				HSBC UK
				100 High Street
				Tonbridge
				TN9 1AN

			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			2022	2022	2022	2021
		Notes		6
Income from:
Donations and	legacies	2	103,080	81,532	184,612	227,090
Gift received from The Bridge Trust		23	1,865,680		1,865,680
Corporation
Charitable activities		3	619,149	283,704	902,853	863,562
Other trading activities		4	6,595		6,595	5,509
Investments:
Rental income			18,850		18,850	12,288
Interest			90		90	69
Total income			2,613,444	365,236	2,978,680	1,108,518
Expenditure on:
Raising funds			283		283	3,697
Charitable activities		5	826,334	356,658	1,182,992	1,094,740
Total expenditure			826,617	356,658	1,183,275	1,098,437
Net gains on investments			28,981		28,981	7,600
Net income		9	1,815,808	8,578	1,824,386	17,681
Transfers between	funds	16	( 37,838)	37,838
Other recognised	gains /(losses)
Actuarial losses		15	(23,084)		( 23,084)	( 55,731)
Net movement in	funds		1,754,886	46,416	1,801,302	( 38,050)
Reconciliation offunds:
Total funds brought forward.			1,267,881		1,267,881	1,305,931
Total funds carried forward		16	3,022,767	46,416	3,069,183	1,267,881

				2022		2021
		Notes		6		6
Fixed assets
Tangible assets		10		2,436,732		828,211
Investment property		11		409,000		380,000
Investment in subsidiary		12		2		2
				2,845,734		1,208,213
Current assets
Debtors		13	207,567		154,908
Cash at bank and in	hand		407,298		211,364
			614,865		366,272
Creditors: amounts	falling due within
one year		14	( 231,250)		( 142,566)
Net current assets				383,615		223,706
Total assets less current liabilities				3,229,349		1,431,919
Creditors: amounts	falling due after more
than one year		15		( 160,166)		( 164,038)
Net assets				3,069,183		1,267,881
Charity funds
Restricted funds				46,416
Unrestricted funds				3,022,767		1,267,881
Total funds		16		3,069,183		1,267,881

						2022	2021
					Notes	E	E
Net cash provided by operating		activities			A	203,205	137,785
Cash flows used in investing	activities:
Purchase oftangible assets						( 7,361)	( 9,240)
Interest receivable						90	69
Net cash used in investing activities						(7,271)	( 9,171)
Change in cash and cash equivalents			for the year			195,934	128,614
Cash and cash equivalents at	the beginning			ofthe year		211,364	82,750
Cash and cash equivalents at the end			ofthe year			407,298	211,364
Analysis ofcash and cash equivalents:
Cash at bank and in hand						407,298	211,364
A. Reconciliation ofnet income		to net cash		flow from operating
activities
Net expenditure for the year
Asper statement ojfinancial	activities					1,801,302	( 38,050)
Adjustments for:
Net gains on investments						( 29,000)	( 7,600)
Less fixed assets transferred	from The Bridge Trust Corporation					(1,653,762)
Depreciation						52,602	40,686
Interest receivable						( 90)	(69)
(Increase)/ decrease in debtors						( 52,659)	93,060
Increase in creditors						84,812	49,758
Net cash provided by operating		activities				203,205	137,785

Housing		Rent, services and fees for housing related	support at YMCA Ryder House	support at YMCA Ryder House	support at YMCA Ryder House	support at YMCA Ryder House	support at YMCA Ryder House
		and rent ad service charges at the Quaker Meeting House		is	recognised		in
		the period to which it relates.
Training	and education	Income from service level agreements for	the provision	of training			and
		education is recognised over the period	in which the		training	and
		education is delivered.
Supported		Income is recognised to the extent that	the charity has		provided		the
accommodation		contracted services. Licence charges (from	residents) are		recognised		as
		receivable, and support charges (from local	councils) are recognised			in	the
		period the support services are provided	on an accruals		basis, Income
		received in advance ofthe provision ofservices is deferred		on a time		basis
		until such time as the services have been performed.

Land and buildings	Between 15to 100years straight	line as per below
Leasehold improvements	Shorter of100years or lease term
Activity equipment	5years
Office furniture	10years
Office equipment	5years
Motor vehicles	4years

				2022f	2021f
Coronavirus	Job	Retention	Scheme grant	5,556	46,277
Other Coronavirus funding				8,000	49,943
Grants and	donations			79,762	30,270
Grants towards		Youth Work		77,732	90,544
Gift aid				13,562	10,056
				184,612	227,090

		2022 E	2021f
Housing		597,553	552,282
Training and education		278,6S7	311,280
Supported	accommodation	26,613
		902,853	863,562

						2022	2021
							E
Furniture	stores sales						98
Other income						6,595	5,411
						6,595	5,509
Expenditure			on charitable activities
				Direct	Support
				costs	costs	Total	Total
				2022	2022	2022	2021
				E	6	6	E
Housing				537,335	253,879	791,214	672,140
Training	and		education	182,236	86,103	268,339	305,649
Youth work				57,400	27,120	84,520	116,951
Supported		accommodation		26,431	12,488	38,919
				803,402	379,590	1,182,992	1,094,740
				Note 6	Note 7

6	Direct costs
				2022	2021
	Staff costs			506,663	461,280
	Staff recruitment	and	training etc.	19,182	9,803
	Service charges			115,577	113,039
	Rent and rates			50,352	44,452
	Heat and light			35,709	19,010
	Motor vehicle expenses			4,518	1,392
	Repairs and maintenance			44,658	38,116
	Computer costs			3,654	8,462
	Subscriptions			224
	Other office costs			18,576	14,160
	Telephone			1,578	637
	Legal and professional		fees	2,711	175
				803,402	710,526
7	Support costs
				2022	2021
				g	g
	Staff costs			92,986	140,309
	Staff recruitment	and	training etc.	13,686	9,038
	Rent and rates			46,897	58,456
	Heat and light			18,844	10,253
	Motor vehicle expenses			5,482	1,893
	Repairs and maintenance			11,849	7,354
	Computer costs			5,117	6,145
	Subscriptions			503	441
	Other office costs			15,842	5,377
	Insurance			17,530	22,027
	Telephone			24,461	17,667
	Marketing				2,260
	Bank charges			452	390
	Accountancy			19,108	27,943
	Legal and professional		fees	37,026	17,951
	Depreciation			52,602	40,686
	Governance costs
	Fees paid to auditors			11,000	10,525
	Affiliation to national		YMCA fees	6,205	5,499
				379,590	384,214

Staff costs
	2022	2022
	E	E
Wages and salaries	540,291	531,692
Social security costs	35,437	42,556
Pension costs	23,921	27,341
	599,649	601,589

	Average number ofemployees	Average number ofemployees	(headcount	basis'
					2022	2021
					No.	No.
	Functional staff				41	35
	Support staff and publicity				2	2
	Finance				1	1
9	Net income
					2022	2021
	This is stated after charging:
	Depreciation oftangible	fixed assets			52,602	51,020
	Operating lease expense				49,911	101,970
	Auditors' remuneration	-group			8,250	7,900
	Auditors' remuneration	- non-audit			2,750	2,625

			Land and	Leasehold	Furniture gi	fylotor	Total
			buildings	improvements	equipment	Vehicles
			g	E	g	g
Cost
At 1April 2021			880,524	233,282	241,744	81,528	1,437,078
Additions					7,361		7,361
Transfer - Note		23	1,711,293		42,169		1,753,462
At 31March	2022		2,591,817	233,282	291,274	81,528	3,197,901
Depreciation
At 1April 2021			234,922	76,396	216,021	81,528	608,867
Charge for the year			24,793	16,033	11,776		52,602
Transfer - Note		23	62,233		37,467		99,700
At 31March	2022		321,948	92,429	265,264	81,528	761,169
Net book value
At 31March	2022		2,269,869	140,853	26,010		2,436,732
At 31March	2021		645,602	156,886	25,723		828,211
Included within		land buildings	is the cost	offreehold land of6287,483 (2021:639,000).
Investment	property
						2022	2021
							E
Fair value at	1April 2021					380,000	372,400
Change in fair value						29,000	7,600
Fair value at	31	March 2022				409,000	380,000

12	Investments	in subsidiaries
			2022	2022
			6	E
	Investment	in West Kent YMCA Trading Limited
			2	2

The results ofboth organisations are shown below:
West Kent YMCA Trading	2022f	2022 6
Turnover	231,285	71,307
Administrative expenses	( 310,498)	( 200,566)
Other operating income	40,090	99,274
Loss for the financial year	( 39,123)	( 29,985)
Capital and reserves	( 63,870)	( 24,748)

	The Bridge Trust Corporation	The Bridge Trust Corporation	The Bridge Trust Corporation	The Bridge Trust Corporation	2022
	Income				208,211
	Expenditure				( 324,455)
	Net gains on investments				7,375
	Net loss for the year		prior to transfer ofactivity		( 108,869)
	Totalfunds
13	Debtors
					2022	2021
					E	E
	Trade debtors				81,167	41,552
	Amounts owed by	group undertakings			82,311	57,815
	Other debtors				5,772
	Prepayments and accrued			income	38,317	55,541
					207,567	154,908
14	Creditors: amounts	falling due within one year
					2022 E	2022f
	Trade creditors				61,112	21,692
	Other taxation and	social		security	15,088	18,134
	Pension liability			(See Note 15)	26,127	23,157
	Other creditors				18,531	14,697
	Accruals and deferred		income		110,392	64,886
					231,250	142,566

Creditors: amounts falling due after one year
	2022f	2021 f
Pension liability	160,166	164,038
Movements on pension liability
At 1April 2021	187,193	154,620
Payments made	( 23,984)	( 23,158)
Actuarial losses	23,084	55,731
At 31March 2022	186,293	187,193
Maturity analysis:
Pension liability due within one year	26,127	23,157
Pension liability due in more than one	160,166	164,038

				At1			Transfers	At31
				April		Expenditure,	between	March
Current year				2021	Income	gains alosses	funds	2022
				E	E	E	E	E
Unrestricted	funds
General funds				272,586	964,384	( 809,794)	( 37,838)	389,339
Designated funds
Property fund				1,182,488	1,649,060	( 11,826)		2,819,722
Pensions fund				(187,193)		900		( 186,293)
Total unrestricted			funds	1,267,881	2,613,444	( 820,720)	( 37,838)	3,022,767
Restricted funds
Horizon fund					282,000	( 235,584)		46,416
8ike project					1,704	( 32,754)	31,050
Youth Work					77,732	( 84,520)	6,788
Housing Project					3,800	(3,800)
Total restricted		funds			365,236	( 356,658)	37,838	46,416
Total Charity	funds			1,267,881	2,978,680	( 1,177,378)		3,069,183

				At1				Transfers	At31
				April		Expenditure,		between	March
Prior year				2020	income	gains	l%losses	funds	2021
				E	E				E
Unrestricted	funds
Generalfunds				261,214	730,778	(	682,146)	( 37,260)	272,586
Designated funds
Property fund				1,199,337			( 16,849)		1,182,488
Pensions fund				( 154,620)			( 32,573)		( 187,193)
Total unrestricted			funds	1,305,931	730,778	(	731,568)	( 37,260)	1,267,881
Restricted funds
Horizon fund					282,000	(	283,077)	1,077
Bike project					12,796		( 22,572)	9,776
Youth Work					90,544	(	116,951)	26,407
Total restricted		funds			385,340	(	422,600)	37,260
Total Charity	funds			1,305,931	1,116,118	(1,154,168)			1,267,881

Analysis ofnet assets between	funds
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2022f	2022f	2022f	2022
Fixed assets and investments		2,845,734		2,845,734	1,208,213
Net current assets		337,199	46,416	383,615	223,706
Creditors: due after more than	one year	( 160,166)		( 160,166)	( 164,038)
		3,022,767	46,416	3,069,183	1,267,881

		2022	2021
		f	f
Amounts	due:
Within	one year	74,720	40,417
Between one and five years		266,796
More	than 5years	84,244
		425,760	40,417

On 31January 2022 The Bridge Trust Cor YMCA West Kent. The breakdown ofthis	poration enter transfer is show
	E
Tangible fixed assets	1,106,179
Investments	5,596
Current assets	256,297
current liabilities	(49,975)
	1,318,097
Adjustment for fair value ofproperties	547,583
Total value ofgift	1,865,680