2025-03-31-accounts - Artillery Youth Centre

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Artillery Youth Centre
Financial statements for the year ended 31st March 2025
TABLE OF CONTENTS
Page
Charity Information 2
Report of the Management Board 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the accounts 6
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Artillery Youth Centre
Financial statements for the year ended 31st March 2025
CHARITY INFORMATION
Accountants Berard Tiemey and Company
14 Orchardville Gardens
Belfast
: BT10 OJX
Charity Number NIC101723
Governing Document Constitution
Legal Status Unincorporated Charity
Independent Examiners Ray Baxter FCMA CGMA, Chartered Management Accountant
Unit 3 Dargan Industrial Park, Dargan Crescent, Belfast BT3 9JP
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Artillery Youth Centre
Financial statements for the year ended 31st March 2025
TRUSTEE'S REPORT
Artillery Youth Centre
Financial statements for the year ended 31st March 2025
INDEPENDENT EXAMINERS REPORT ON THE ACCOUNTS
to the members of:
Artillery Youth Centre
We report on the accounts of the above charity for the year stated
which comprise the statement of financial activities, the balance sheet and the related notes.
These financial statements have been prepared under the historical cost convention and the
accounting policies set out on page 11.
Respective responsibilities of the management board and the Independant Examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's
trustees consider that an audit is not required for this year under section 65(2) of the
Charities Act (Northem Ireland) 2008 (the 2008 Act) and that an independent examination Is needed.
It ls my reposnsibllity to:
examine the accounts under section 65 of the 2008 Act;
to follow the procedures laid down in the general Directions given by the
Charity Commission under section 65(9)(b) of the 2008 Act; and
to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general directions given by the
Charity Commission of NI. An examination includes a review of the accounting records kept
by the charity and a comparison of the accounts presented with those records. It also
includes consideration of any unusual items or disclosures in the accounts, and
seeking explanations from you as trustees conceming any such matters. The
procedures undertaken do not provide all the eveidence that would be required in an
audit and consequently no opinion is given as to whether the accounts present a ‘true
and fair view and the report is limited to thise matters set out in the statement below.
Independent exeminer’s statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 63 of the 2008 Act; and
to prepare accounts which accord with the accounting records and comply with
the accounting requirements of the 2008 Act have not been met;
or
(2) to which, in my opinion, attention should be drawn in order to enable
proper understanding of the accounts to be reeched
Ray Baxter FCMA CGMA, Chartered Management Accountant
ene 19/12/2025
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TRUSTEE'S REPORT

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Artillery Youth Centre
Financial statements for the year ended 31st March 2025
STATEMENT OF FINANCIAL ACTIVITIES
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		Un-restricted	Restricted	Restricted
		funds	funds	Capital funds	Total Funds		TotalFunds
		2025	2025	2025	2025		2024
		£	£	£	£		£
Incoming resources
Activities forgenerating funds		62,829	-	-	62,829		54,732
Charitable activities		.	-	-	“		i
Capital Grants		.	98,020	27,800	125,820		70,625
Total Incoming resources		62,829	98,020	27,800	188,649		125,357
Resources Expended
Charitable activities Governance		81,642 600	94,701	8,000 -	184,343 600		187,289 600
Total resources expended		82,242	94,701	8,000	184,943		187,889
Net (outgoing)/incoming	-	19,413	3,319	19,800	3,706	-	62,532
Resources before transfers
Transfers to reserve fund
Transfers between funds
Net(expenditure)/income fortheyear	-	19,413	3,319	19,800	3,706	-	62,532
Reconciliation of funds
Balance brought forward		68,636	*	156,338	225,174		225,174
Movement in year	-	19,413	3,319	19,800	3,706	-	62,532
Balancecarriedforward		49,423	3,319	176,138	228,880		162,642

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Artillery Youth Centre

Financial statements for the year ended 31st March 2025

BALANCE SHEET as at: 3ist March 2025 2025 2024 £ £ Fixed assets Premises 100,000 100,000 Computers 320 426 Minibus 541 721 Van 734 979 101,595 102,126 Current assets Cash at bank and in hand 230,755 270,292 230,755 270,292 Liabilities Amounts falling due within one year 1,875 1,785 Net current assets 228,880 268,507 Total assets less current liabilities 330,475 370,633 Liabilities Amounts falling due after more than one year . .

Amounts falling due after more than one year . Net assets 330,475

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Net assets 330,475 370,633
The funds of the charity:
Capital funds 101,595 102,126
Restricted income funds 3,319 . 75,292
Designated Income funds 176,138 161,614
281,052 188,448 °
Unrestricted income funds 49,423 182,185
49,423 182,185
Total Funds 330,475 370,633
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These financial statements were approved by the members of the committee on the 8th January 2026 and are signed on their behalf by:

Tleog V(el ‘ Artillery‘vary YouthYo CentreBTi5 2GW 483 Antrim y

.02890007423 Mob:‘ 0773278!6517 bee: www artileryyoutncentTeia

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Financial statements for the year ended

31st March 2025

NOTES TO THE FINANCIAL STATEMENTS

1 Accounting policies The financial statements are prepared on a going concer basis under the historical cost convention and in accordance with applicable accounting standards in the United Kingdom, the statement of Recommended Practice 2015 by the Charity Commission NI A summary of the main accounting policies which have been applied is set out below.

Income

Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities when receivable, except where the Donor’s conditions specify the time period in which the expenditure can take place. In the latter case amounts relating to future periods are deferred and recognised asa liability.

Expenditure

Resources expended are accounted for on an accruals basis and include VAT which cannot be recovered.

i Expenditure on generating funds includes general advertising, publicity and fund raising activities.

ii Expenditure on charitable activities comprises those costs incurred by the charity in the delivery of its activities and services to its beneficiaries.

iii Governance costs are those costs associated with meeting the constitutional and statutory requirements of the charity including audit, the costs of strategic management and Trustee expenses.

iv All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to refelect the use of that resource. Costs relating to a particular activity comprise both costs that can be allocated directly to such activities and indirect costs necessary to support them.

Tangible fixed assets

Payments received from funders to purchase fixed assets is treated as restricted income in the period.

Restricted funds

These represent income which is subject to conditions of use imposed by the Donor. Such : income less qualifying expenditure is seperately accounted for within the funds.

Unrestricted funds

Donations received or other income generated for the general purposes of the Charity without further restriction is added to unrestricted funds.

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		Unrestricted	Restricted	Designated	Total	Total
		Funds	Funds	Funds	Funds	Funds
					2025	2024
		(£)	(£)	(f)	(£)	(€)
INCOMING RESOURCES
Activities in furtherance ofthe
charity's objectives
Income from
charitable Activities
Big Lottery				19,800	19,800	-
Belfast CityCouncil			1,752		1,752	1,008
Department ofCommunities			17,218		17,218	5,789
Department ofJustice			16,203		16,203	12,759
UKYouth Fund					-	40,000
Education Authority				3,000	3,000	4,472
Department ofForeign Affairs	,				.	10,700
Irish Youth Foundation				5,000	5,000	5,200
Rank Foundation			62,847		62,847	29,615
Activities for generating funds:
Interest receivable					.	-
ProgrammeIncome		62,829			62,829	56,184
OtherIncome					-	851
TotalIncomingresources		62,829	98,020	27,800	188,649	166,578

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	Unrestricted	Restricted	Designated	Total		Total
	Funds	Funds	Funds	Funds		Funds
				2025		2024
	(£)	(£)	(E)	(£)		(£)
RESOURCES EXPENDED
Costs ofgenerating funds:
Fundraising and publicity			;	.
Charitable expenditure
Costs in furtherance of charitable objectives
Purchase of Premises
Management and administration
Accountancy	600			600		600
Bank Fees	77	110		187		185
Equipment				-		472
GroupActivities	300	21,708	5,000	27,008		31,130
Heat, Light& Power	7,436		3,000	10,439		5,569
Insurance	1,682	393		2,075		2,704
Minibus expenses	2,241	324		2,565		3,794
Miscellaneous	109	332		444		141
OfficeCosts	1,357	399		1,756		216
Programme Expenses Net		671		671		4,109
Rentals				=		z
Refurbishment				.		.
Repairs & Renewals		1,086		1,086		984
Residential Programmes				-		.
Telephones	576			576		596
Training	1,611	3,315		4,926		4,720
Wages	65,854	66,364		132,218		112,178
Student Bursary						-
Deprecation	399			399		531
Total resourcesexpended	82,242	94,701	8,000	184,943		167,929
Netincomingresources	ee	ae	2 aaa	aria		sy
fortheyear	19,413	3,319	19,800	3,706	-	1,351
Designated reserve
Baiances brought forward	68,836	.	156,338	225,174		225,174
Balancescarriedforward	49,423	3,319	176,138	228,880		231,118

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Artillery Youth Centre

Notes to the Accounts for the year ended 31 March 2025.

1. About Artillery and its Programming

Artillery Youth Centre (AYC) is a youth led project for young adults based in North Belfast. It is an independent community led organisation that receives funding from a range of bodies including the Rank Foundation, Department of Communities, Education Authority, the Irish Youth Foundation, the Department of Foreign Affairs and Trade, Department of Justice and the UK Youth Fund. AYC is widely recognised as a strategic and innovative organisation that has contributed to youth work for older teenagers across Belfast and is at the forefront of the development of unique models of youth participation.

Artillery aims to provide services primarily to young people aged between 15 and 25 and works with marginalised groups including young parents, young offenders, and youth at risk, school refusers and families.

In this past year Artillery has worked on a number of key initiatives including the Bosco Café — a social enterprise that provides work experience and training for young people in the catering and hospitality sector; the Second Chance programme which helps young people into employment; and the youth at risk programme working with young people involved in risk taking behaviours and a programme of youth work that builds upon the long term relationships our staff have with young people and their families in the communities we serve. As well as these, Artillery provides Education and training programmes including support for at risk young people, OCN accreditation, First Aid, Food Hygiene, Driving Theory and Community Youth Work.

We have undertakena strategic review and completed a strategic plan for the coming years; we delivered a number of community initiatives to support the image of young people in this community including community clean-ups, inter-generational initiatives; inter-community work with families in the New Lodge and Tigers Bay Communities; and programming to improve the skills and capacity of young adults.

Artillery is a constituted youth/community organisation overseen by a Steering Group made up of local people, all of whom are past or current users of the Centre. There are a range of skills and experience amongst the Steering Group which meets regularly to provide strategic input and management of services.

Statement of Compliance.

This set of accounts is completed in accordance with guidance contained in the Charities Act (Northern Ireland) 1964. Section 27 of the Charities Act (Northern Ireland) 1964 requires the trustees (i.e. the committee) of Artillery:

e To keep proper books of account with respect to the affairs of the charity. e To prepare consecutive statements of accounts each consisting of:
(i) A receipts and payments or an income and expenditure account relating to a period of not more than fifteen months.
(ii) A balance sheet relating to the end of that period.

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In accordance with the constitution of Artillery, we are required to carry out an audit or independent examination of our annual accounts. This statement of accounts was prepared by Bernard Tierney & Co and ratified by the Trustees of Artillery Youth Centre.

In accordance with the Charities Act we undertake to preserve the books of account and statements of account relating to Artillery for a period of at least seven years.

Basis of Preparation of Accounts

The accounts were prepared to comply with the Statement of Recommended Practice on Accounting and Reporting (SORP) by Charities which prepare accounts on the accruals basis. SORP sets the standard for accountants dealing with charity accounts and sets out a clear format for accounting practice in relation to charities.

4. Key issues from the Accounts

In the year 2024/2025 Artillery had an income of £188,649 and an expenditure of £184,943. Current assets include premises valued at £100,000 (Northside Educational Resource Centre, 183 Antrim Road, Belfast), Equipment with a book value of £1,595 to include computer hardware, a van and a minibus.

What is evident from the accounts for the year is that Artillery remains in good financial health and has net assets that would suggest an ability to manage its finances with prudence well into the coming year. Of particular note are the following:

e The most significant expenditure incurred during the year were salaries of £132,218 for 9 staff (4 full time and 5 part time) Pension costs, rises in the living wage and employers national insurance rises contributed to a significant payroll expense in this past year.

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e Overheads of £7,169 represent just under 4% of the operating costs of the organisation which reflect a prudent approach to financial management and a clear commitment to cost effectiveness in the operation of the charity.
e Our energy costs and insurance (employers, vehicle and liability) came to £12,514 e Programme activities including training and costs associated with the operating of our social enterprise totaled £32,605 .
e Income from the Bosco Social Enterprise, training, transport and youth services totaled £62,829. Together this represented 33.3% of the overall income of Artillery in this year.

;

e Grant Aid remains the main source of income for the organisation. e Wehad an increase in income in this financial year of 10% which includeda rise in earned income in real terms through social enterprise activities. We remain committed to fundraising solely for our own strategic youth work priorities and have not chased funding for its own sake. Our focus in is on youth work as we see it and we have stubbornly resisted the sectoral drift towards expensive activities and programming that undermines young people’s agency.

Going forward there remain challenges for Artillery.

e The recommendation that the reserves should be at least 3 months of operating costs has once again been achieved in this financial year.
e Whilst significant progress has been made to diversify income. Artillery remains dependent on grant aid for the delivery of the majority of its services.
e We remain committed to providing quality services at value for money. Pressures of wage inflation continue despite a wage structure within the organisation that is

significantly less than comparable youth providers. Finding the resources to pay salaries in the absence of core funding remains the most challenging issue we face as an organisation.

e Energy costs, wage inflation and overhead costs continue to pose significant challenges to us.

e Governance (Policies and Procedures)

We are satisfied that the level of financial oversight remains robust within the organisation. We continue to be governed by procedures and policies that ensure adequate checks and balances are in place. We maintain procedures for payments, procurement, purchasing and account management that are accepted best practice standards.

In particular we maintain the following policies and procedures (reviewed annually) in pursuance of our charitable objectives:

e Financial Procedures Policy e Health and Safety Policy e Child protection
e Working with vulnerable adults e Procurement e Publicity e Equal Opportunities e Social Media Policy e Data Protection and retention policy

5. Contacts

Management Committee

Cheva Collins John Magee Ann Wilson Christine McKevitt Peter McCann Michael O'Reilly Dervia Skelly Hugh Armstrong Tracey Allsopp

Accountants

Bernard Tierney & Co 14 Orchardville Gardens Belfast BT10 OJX

Banking Danske Bank Donegal Square West Belfast BT1 2BA

Solicitors

Insurers

Hart & Company James Street South, Belfast, County Antrim BT2 8DN

Gallagher Insurance 103 Colmore Row, Birmingham B3 3AG