Charlty Registration No. 100901
Company Registration No. N1069370 INorthern Ireland)
LARNE YMCA
(A company limited by guarantee and not having a share capital)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

LARNE YMCA
CONTENTS
Page
Trustees, report
Independent examinels report
Statement of financial activities
Balance sheet
Notes to the financial 51alements
10-18

LARNE YMCA
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr R Tweed
Mr R J Alexander MBE
Dr Brian Dunn
Mrs Sally Loade
Mrs F M Gray
Mrs Laura Steele
Mr Gareth Hamilton
Mrs P Bradley
MT R J Elliott
Mrs A E McAuley
(Appointed 1 June 2023)
(Appoinied 1 June 2023)
(Appointed 1 June 2023)
Secretary
Mr Dean Nutt
Charlty number
100901
Company number
N1069370
Registered offlce
34A Pound Street,
Larne
Co Antrim
BT40 1SD
Independent examlner
MBS Chartered Accountants
3 High Street
Larne
Co. Antrim
BT40 1JN
Sollcltors
J W McNln¢h & Son
Solicitors
2 Cross Street
LARNE
Co Antrim
BT40 1JP

LARNE YMCA
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
The Trustees present their report and financial statements for the year ended 31 March 2023. The accounts have
been prepared in accordance with the accounting policies set out in note 1 to Ihe accounts and comply with the
charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by
Charities= Statement of Recommended Practice applicable lo charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January
2015)"
The financial statements have been prepared in accordance wilh the accounting policies set out in note 1 to the
financial statements and comply with the charity's governing document, the Companies Act 2006 and
"Accounting and Reporting by Charities". Statement of Recommended Practice applicable to chaTfties prèparing
their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective 1 January 2019)"
Objectives of the Charity
The charities Memorandum and Articles, (M&A}, which were originally written in 1972, were reviewed and revised
in 2019. The primary reasons for doing this were...
1) To add clarity and make them more accessible lo users through use of plain English and make our purposel
objectives as clear as possible
2) To align Larne YMCA'S M&A wilh the M&A of other YMCA associalions to better enable joint project work and
work in other geographical areas.
3) To ensure that it is clear that YMCA seNices and projects are open to all individuals and that perceived
barriers are removed.
4) To enable membershipldirector roles to be open to anyone over the age of 18 who is in sympathy and agrees
with Larne YMCA'S objectives.
The charity commission provided consent for the change in the objectives on Ihe 10 May 2019 reference number
CW1191089
The charity's objects are..
1. To provide or assist in the provision of educalion, for people of all ages and in particular young people, with the
object of developing their physical, mental and spiritual capacilies.
2. To promote healthy living including emotional, mental and spiritual well-being through the provision of
information, education and activities.
3. To promote community engagement and citizenship, for young people, their families and other adults for the
purpose of family support, community relations and active citizenship.
4. To relieve or assist in the relief of need experienced by people of all ages and in particular young people, who
are in conditions of hardship or distress by reason of their social, physical, emotional, spiritual or economic
circumstances.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.

LARNE YMCA
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
Achlevements and porformance
Accommodation
Larne YMCA is based at 34a Pound Street, Larne in purpose built accommodation which was constructed in
2000. Age and increased use have led to growing repair and maintenance demands.
The Trustees ensure compliance with portable appliance testing, fixed wiring testing and testing of emergency
systems. The premises and activities are appropriately insured with cover reviewed and amended as need be on
an annual basis.
Direct beneficlaries of Larne YMCA
The direct beneficiaries of Larne YMCA are children and young people aged 4 years and above. In the main they
are resident within the Larne area with a few travelling from outside the town boundary to access particular
projects. Larne YMCA has three main arèas of activity'.-
1. After school
2. Autism support
3. Youth club
Details of bèneficiaries and outputs during the period 1 April 2022- 31 March 2023 are outlined below..
After School
Aim:.
To provide accessible, affordable, high quality childcare for families in the Larne area for children aged between 4
12 years.
Objectlves:.
To meet the individual needs of each child
To encourage diversity, equality and inclusiveness
To maintain effective and positive communication with parents
To maintain a high standard of service as outlined in Early Years Minimum Standards
After School operates 5 days per week,. afternoons during school lerm time and full days during school holiday
periods.
There were 319 session5 delivered with 10,208 participants between April 2022 and March 2023.
CPD included completed child protection and health and safety training.
Approximately 450 volunteer hours were provided from work placement students from local High Schools and EA
Funded Spark Program.
Key partnerships include Parents, Peace players, PSNI, Youth Club and Autism Support.
Consultations throughout the year included parents, staff and young people incorporating areas such as billing,
fees, programme activities and areas for improvement I development.
The service was awarded an outstanding in its annual inspection with only minor policy related
recommendations.

LARNE YMCA
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
Autism Project
Aim:.
To provide a social club for young people aged 4 - 18 years in Larne who are either diagnosed as autistic or
waiting for a diagnosis, enabling the development of communication, confidence and interpersonal skills.
Objectives:.
To offer small group sessions across the week catering for developmenlal stages and ability
To work off Individual Plans for each participant, maximising support and personal development
To communicate regularly with parents to inform individual and programme developments
To monitor and record progress to demonstrate outcomes.
The programme operales 4 evenings per week and a Saturday afternoon.
Between April 2022 and March 2023 the programme delivered 250 sessions.
Approxlmately 900 volunteer hours were completed.
Youth Club
Aim:.
To create opportunities for young people aged 7 25 years to meet, connecl, build confidence and develop
social. interpersonal and communication skills.
Objectives:.
To provide 7 generic youlh work sessions each week
To consult with young people and other key stakeholders to develop small targeted pieces of work to
meet the needs of service users
To develop and facilitate a young leader and volunteer programme
Youth club operates 5 evenings per week. This project is primarily funded by the Education Authority.
350 sessions were delivered across the year with 6,300 volunleer hours completed.

LARNE YMCA
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
INDIRECT BENEFICIARIES OF LARNE YMCA
Parentslcarers, families and the local commL¢nity are indirect beneficiaries of Larne YMCA as follows..
A) Parentslcarers and families..
provision of additional recreation and informal education opportunities for their children and young
people
availabilily of safe recreational space outside the home
networking with other parentslcarers
opportunities to participate in events and activities
access to after school childcare enabling them to work or study
access to specific support in times of need
B) Local community..
availability of facilities for children and young people in the area
provision of Community events, volunteering opportunities, employment opportunities
promolion of community action and civic pride
networking with other providers, statutory agencies
contribution to work in wider community through networking and partnerships
support for other groups
FUNDING BODIES
Larne YMCA would like to take this opportunity to thank the funders of their programmes They have been very
supportive over the years and have actively engaged in discussion to improve delivery programs.
PUBLIC BENEFIT STATEMENT
The Directorsl Trustees of Larne YMCA confirm that they have complied with their duty under the Charities Act
(Northern Ireland) 2008 (the Charities Act) and The Charities (Accounls and Reports) Regulations (Northern
Ireland} 2015 (the Regulations) to have regard to the Charity Commission's guidance on public benefit and Ihat
the public benefit requirement has informed the activities of the Society in the year to 31 March 2023.
Financial review
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to between three and Six month's expenditure. The Trustees consider that
reseNes at this level will ensure that, in Ihe event of a significant drop In funding, they will be able to continue the
charily's current aolivities while consideralion is given to ways in which additional funds may be raised.
This level of reserves has been maintained Ihroughout the year.
The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in
place to mitigate exposure to the major risks.

LARNE YMCA
TRUSTEES, REPORT (CONTINUED){INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
Structur81 governanco and management
The charity is a company limited by guarantee and acceptable as charitable by HM Revenue & Customs under
reference XR22162. The company was incorporaled on 28 May 2008. The company was established under a
Memorandum of Association which established the objects and powers of the Company, and is governed by it's
Articles of Association.
The Trustees, who are also the directors for the purpose of company law, and who seNed during the year and up
to Ihe date of signature of the financial statements were..
Mr R Tweed
Mr R J Alexander MBE
Dr Brian Dunn
Dr Sylvia Gourley
Mrs Sally Loade
Mr Roy Semple
Rev. Philip Benson
Mr Darren McDonagh
Mrs F M Gray
Mrs Laura Steele
Mr Gareth Hamilton
Mr Robert Loade
Mrs P Bradley
Mr R J Elliott
Mrs A E McAuley
(Resigned 10 February 2023)
(Resigned 13 May 20221
(Resigned 13 May 20221
(Resigned 11 May 2022)
(Appointed 16 August 2022 and resigned 22 March 2023)
{Appointed 1 June 2023)
(Appointed 1 Juné 20231
(Appoinled 1 June 20231
The Directors of the company are also charity trustees for Ihe purpose of charity law. Under the requirements of
the Articles of Association, unless othewise determined by the company in General meeting the number of
trustees shall not be less than five.
One third of the trustees shall retire at each Annual General Meeting based on length of time in office. A retiring
trustee shall be eligible for re-election.
None of the Trustee5 has any beneficial interest in the company. All of the Trustees are members of the company
and guarantee to contribute £1 in the event of a winding up.
The Trustees, report was approved by Ihe Board of Trustees (Directors).
Mrs Laura Steele
Trustee & Director
Dated.. 18 December 2023

LARNE YMCA
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF LARNE YMCA
We report to the Tru51ees on our examination of the financial statements of Larne YMCA (the charity) for the
year ended 31 March 2023.
Rosponsibilities and basis of report
As the Trustees of Ihe charity land also its directors for the purposes of company lawl you are responsible for
the preparation of the financial statements in accordance with the requirements of the Companies Act 2006
(the 2006 Act).
Having satisfied ourselves that the financial slatements of the charity are not required lo be audited under Part
16 of the 2006 Act and are eligible for independent examination, we report in respect of our examination of the
harity's financial statemenls carried out undér section 65{31 of the Charities (Northern Ireland) Act 2008 (the
2008 Act). In carrying out our examination we have followed all the applicable Directions given by the Charity
Commission under section 6519)Ib) of the 2008 Act.
Independent examiner's statemont
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in
section 65 of the 2008 Aot. We Confirm that we are qualified to undertake the examinalion because we are
members of Chartered Accountants Ireland, which is one of the listed bodies.
We have completed our examination. and confirm that no matters have come to our attention in connection
with the examination giving us cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act., or
the financial statements do not accord with those records., or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act
other than any requirement that the accounls give a true and fair view which is not a matter considered as
part of an independent examination., or
Ihe financial statements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their accounts in accordance with the Financial Reporting Slandard applicable in the UK and
Republic of Ireland (FRS 102).
We have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in Ihis report in order to enable a proper understanding of the financial statements to
be reached.
S Chartered Accountants
3 High Street
Lafne
Co. Anlrim
BT40 1JN
Dated.. 18 December 2023

LARNE YMCA
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
Unrestrlcted Restrlcted
funds
funds
2023
2023
Total Unrestricted
funds
2022
Restricted
funds
2022
Total
2023
2022
Notes
Income from:
Donations and legacies
Charitable activities
Investments
2,874
125,665
4,895
305,360
308,234
125,665
4,895
10,043
87,758
6,740
304,194
314,237
87,758
6.740
Total Income
133,434
305,360
438,794
104,541
304,194
408,735
enditure on:
Charitable activities
162,558
295,360
457,918
122,506
275,529
398,035
Gross transfers between
funds
Net lexpenditure)lincome for
Ihe yearl
N8t movement in funds
3,852
(3,852)
129,124)
10,000
119,124)
(14,113)
24,813
10,700
Fund balances at 1 April
2022
532,558
38,504
571,062
546,671
13,691
560,362
Fund balances at 31
March 2023
503,434
48,504
551,938
532,558
38,504
571,062
The statement of financial activities includes all gain5 and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.

LARNE YMCA
BALANCE SHEET
ASAT31 MARCH 2023
2023
2022
Notes
Flxed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
10
408,181
425,411
11
17,297
132,300
22,500
130,840
149,597
153,140
Creditors: amounts falllng due wlthln
one year
12
(5,840)
(7,489)
Net current assets
143,757
145,651
Total assets less current liabilitles
551,938
571,062
Income funds
Restricted funds
Unrestricted funds
48,504
503,434
38,504
532,558
551,938
571,062
The company is entitled to Ihe exemption from Ihe audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2023.
The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which
comply with seclion 386 of the Act and for preparing financial statements which give a true and fair view of the state
of affairs of the company as at the end of the financial year and of ils incoming resources and application of
resources, including its income and expenditure, for the financial year in accordance with the requirements of
sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to
financial statements, so far as applicable lo Ihe company.
The members have not required the company to obtain an audit of its financial statements for the year in question
in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the Trustees on 18 December 2023
Mrs Laura Steele
Trustee & Directoy
Company Reglstratlon No. N1069370

LARNE YMCA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting pollcles
Charity information
Larne YMCA is a private company limited by guarantee incorporated in Northern Ireland. The registered offi
is 34A Pound Street,, Larne. Co Antrim, BT40 1 SD.
1.1 Accountlng convèntlon
The financial statements have been prepared in accordance with the charity's Igoverning docLtmentl, the
Companies Act 2006 and "Accounling and Reporting by Charilies.. Statemenl of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 2019)" The charity is a Public
Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions In the SORP for charities applying FRS 102 Update
Bulletin 1 not lo prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is Ihe functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cosl convention, modified lo include the
revaluation of freehold properties and to include investment properties and ￿rtain financial instruments al fair
value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial slatements, the Trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of Ihe Truslees in furtherance of their charitable
objectives.
Reslricted funds are subject to specifiG conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject lo specific condilions by donors Ihat the capilal must be maintained by ihe
charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably, and il is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of Ihe donalion, unless performance condilions require deferral of the amount. Income tax recove¥able in
relation to donations received under Gift Aid or deeds of covenant is recognised at the Ilme of the donation.
Legacies are recognised on receipt or Othe￿iSe if the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
ontingent asset.
10-

LARNE YMCA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accounllng policles
(Continued)
1.5 Expenditure
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement conslitutes a financing transaction, where the debt instrument is measured al the present
value of the future payments discounted al a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently Ca￿led at amortised cost, using the effective interest rale method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or l&ss. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction prtce and subsequently measured at amortised cost using the effective interest method.
1.6 Tangible fixed assets
Tangible fixed assets are inltially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valualion of assets less their residual values over their
useful lives on the following bases-
Freehold land and buildings
Leasehold land and buildings
Fixtures and fittings
Motor vehicles
20/0 Straight line
10/¢ Straight line
10 % & 33.33 % straight line
250A reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset, and is recognised in net incomel{expenditurel for the year.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assèts have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalenls include cash in hand, deposits held at call wilh banks, other short-temi liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Inslrumenls, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument,
Financial assets and liabilitles are offset, with the net amounts presented in the financial statemen15, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on
net basls or lo realise Ihe asset and sellle the liability simultaneously.
11

LARNE YMCA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accountlng pollciès
(Continued)
Baslc financial assets
Basic financial assets, which include debtors and Cash and bank balances, are inilially measured at
transaclion price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the Iransadion is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instrumenls are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If nol, they are presented as non-current liabilities. Trade creditors are recognised inilially at
transaction price and subsequenlly measured at amortised cost using the effective interest method.
Derecognition of financial liabilitles
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
Critical accounting estimates and judgements
In the application of Ihe charity's accounting policies, the Trustees are required to make judgements,
eslimales and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions ar6 based on historical experience and other
factors thal are Considered to be relevant. Actual results may differ from these estimates.
The eslimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in whioh the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
12-

LARNE YMCA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Donalions and legacies
Unrestricted Restricted
funds
funds
Tolal Unrestricted Reslricted
funds
funds
Total
2023
2023
2023
2022
2022
2022
Donations and gifts
Grants receivable
2,874
2,874
305,360
2,540
7,503
2,540
311.697
305,360
304,194
2,874
305,360
308,234
10,043
304,194
314,237
Donations and gifts
Others
2,874
2,874
2,540
2,540
2.874
2,874
2,540
2,540
Grants receivable for
core activities
Northern Health & Social
Services Trust
Education Authority
Children in Need
Mid & East Antrim
Borough Council
Others
Wooden Spoon
Early Years
The Executive Office
The Big Lottery
21,224
179,570
23,171
21,224
179,570
23,171
2,500
210,673
29,365
2,500
210,673
29,365
3,761
12,634
10.000
3,761
12,634
10,000
3,073
13,583
3,073
13,583
7,503
7,503
45,000
45,000
10,000
45,000
10,000
45,000
305.360
305,360
7,503
304,194
311,697
Charitable activities
2023
2022
After school fees
Youth club income
125,665
87,363
395
125,665
87.758
13-

LARNE YMCA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Investments
Unreslricted Unrestricted
funds
funds
2023
2022
Rental income
Solar panels income
Interest receivable
3,6013
1,283
12
5,400
1,281
59
4,895
6.740
14-

LARNE YMCA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Charitable activitieg
2023
2022
Staff costs
Depreciation and impairment
Food & hospitality
Rent & rates
Materials and equipment
Insurance
Light & heat
Repairs & maintenance
Poslage & stationery
Telephone
Travel expenses
Outings & events
Sundry expenses
Subscriplions
Training
284,658
22,255
7,220
1,723
27,777
6,933
11,818
19,692
1,342
1,239
262,387
22,646
10,466
904
19,099
4,939
9,357
11,596
4,360
2,229
116
44,889
163
923
2,028
59,071
7,351
4,871
455,950
396,102
Share of governance costs (see note 7)
1,968
1,933
457,918
398,035
Analysis by fund
Unrestricted funds
Restricted funds
162,558
295,360
457,918
For the year ended 31 March 2022
Unrestricted funds
Restricted funds
122.506
275,529
398,035
15-

LARNE YMCA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Support costs
Support Governance
costs
costs
2023Support cosls Governance
costs
2022
Legal and professional
1,968
1,968
1,933
1,933
1,968
1,968
1,933
1,933
Analysed between
Charitable activities
1,968
1,968
1,933
1,933
Governance costs includes payments to the independent examiners of £960 (2022- £960) for accountancy
fees.
Trustees
None of the Trustees lor any persons connected with them) received any remuneration or benefits from Ihe
charity during the year.
Employees
The average monthly number of employees during the year was..
2023
Number
2022
Number
30
29
Employment costs
2023
2022
Wages and salaries
284,658
262,387
There are no employees whose annual remuneration was greater than £60,000.
16-

LARNE YMCA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
40 Tanglble fixed assets
Frèèhold land
and bulldlngs
L9a$ghold Flxtuyes and Motor vehl¢le5
land and
flttlngs
bulldlngs
Total
Cost
At 1 April 2022
Additions
485,000
2,640
30,000
63,053
2,385
6,250
584,303
5,025
At 31 March 2023
487,640
30,000
65,438
6,250
589,328
Depreciation and impalmient
At 1 April 2022
Depreciation charged in the year
106,700
9,700
3,300
300
42,753
12,227
6,139
28
158,892
22,255
At 31 March 2023
116,400
3,600
54,980
6,167
181,147
Carrying amount
At 31 March 2023
371,240
26,400
10,458
83
408,181
Al 31 March 2022
378,300
26,700
20,300
111
425,411
11 Debtors
2023
2022
Amounts falllng due within one year:
other debtor5
17,297
22,500
12 Creditors.. amounts falling du8 withln one year
2023
2022
Other creditors
Accruals and deferred income
4,081
1,759
3,903
3,586
5,840
7,489
13 Analysls of nel assets betwèen funds
Unrestricted Restrlcted
funds
funds
2023
2023
Total Unreslricted
funds
2022
Restricted
funds
2022
Total
2023
2022
Fund balances at 31
March 2023 are
represented by..
Tangible assets
Current assetsl(liabiliti8sl
408,181
95,253
408,181
143,757
402,726
145,651
22,685
425,411
145,651
48,504
503,434
48,504
551.938
548,377
22,685
571,062
17

LARNE YMCA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
14 Relatod paty transactions
There were no disclosable related party transactions during the year12022 none).
18-