Charfty R•9istralion No. 101731 Compary Ragistrailon No. N1615277 1North•rn Ireland) 80YS & GIRLS CLUBS (NI) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 COMPANIES HOUSE 2 1 DEC 2023 BELFAST • )CIV2LPL• 21112r2023 COMPANIES HOUSE JMI
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BOYS & GIRLS CLUBS (NI) LEGAL AND ADMINISTRATIVE INFORMATION TNstees Ms K Fagao Mr C Forker Mr D Kennedy Mr R Adams Mf D Kennedy Mr B McGinley Ms D Mullins Mr S Reynolds Mr T Thibodeèu S•¢r•lary Mr M Oudley Charlty number 102731 Comp4ny numb•r N1615277 Roglst•r•d offl(• GroutKI Fl¢Jor 22 Stockman5 Way Musgrave Park Industrial Estste 8elfast Co. Antrim Northern Ireland 8T9 7JU Indepond•nt •xllminer FPM Acrountants knmiled 1 - 3 Arthur Street Belfast Co. Antrim Northem Ireland BTI 4GA
BOYS 84 GIRLS CLUBS (NI) CONTENTS Pag0 Trustees, feport Independent exarninerfs report 12- 13 Statement of financijl activities 14 Balan¢e sheet 15-16 Notes to the financial stsiement5 17-27
BOYS & GIRLS CLUBS {NI) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORD FOR THE YEAR ENDED 31 MARCH 2023 The trustees present their report and accounts for the year ended 31 March 2023. 8oys Clubs (Nll is a charitable company registered with the Charity Commission for Northeffl Ireland Ireference number NIC1027311 and is tormally accepted by HM Revenue and Customs loi tax purposes Ifelerence number XN47449) and as such was incorporated a5 4 compary on ihe 1st November 2012 under refefence N16152n. The company was established under a Memorandum of Association which e5tabli5hed the objects and power5 of the charitable compar)y and is 9overned by its Articles Association. In the event of Ihe company being wound up members are required io contribute an amount not exceeding £1.QQ. It does not have a Share capital and is formed otherwise than for profiL The charily w•5 est4blSshed in 1940 and wa5 iniiially known as The Federation of 8oys' Clubs and more recently al Clubs for Young People INI), There is • srnall professional staff team based •t ihe headquarter offices of the charity which works to support and represent a comprehensive netrWo of around 130 affiliated youth organisalions ihrovghout Northem Irelarrtl. The charity w¢iks direaly wlh 2300 young people each year and has a dbverse membership of youn9 people. volunteers and professional 5tafl. The prlncipal address of the charity is. Ground Floor. 22 St*xkm•n's Woy. Musgr•v• P•fk Indusirfal Estate. BelfasL BT9 7JU. The accounts have been pr¢pèred in accordance with the accounting policies set out in note I to ttre accounts and comply with thè charity'5 go¥ernin9 docuffleni the Companies Art 2006 and "Accounting and Reporting by Charilies.. Statemeni of Recommended Prattic• applicable to charibes preparin9 thew accounts sn attordance with the Financial Rep)rting Standard applicable in the UK and ftepublie ol Ireland IFRS 102). las amended for accounting periods commencing from l January 20191
BOYS & GIRLS CLUBS (NI) TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORn ICONTINUED) FOR fHE Y£4R ENDED 31 MARCH 2023 Obje¢tlves and •rtiviti?s Objectlves aftd acbvitses Th• purpose of Boys & Gir15 Clubs INI} is to Provide young people with positive oppOrnitieS that will enh4nce their per50nil d•velopment Ind social education. The chirity seek5 to enable 4nd support young people throughout Northern Ireland to become involved in a wide variety of sporting. reueats'onal, lifestyle and other non-formal educational activities undertiken to fvrther its charitable PUSe5 lof the public benefiL Boys & Girls Clubs INII is a leading Regionil Voluntary Youth Organisiii4n IRVYOI supporting l¢x41 youth pmvision in Northprn Ireland by promoting the inclusion, •ngJgemen( achi#v8ment and development of 11 yourt9 people regardless of their gender. ethniG cultvrjl or religious background. The charity works t¢ support the delivery and development of a wide range of programmes and seThSces to youn9 peopl• and those who work on Iheir behalf. Visio We envisa9è a f•ir ¥nd inclusive Society whith values •nd supports ihe devttlopment of •ll young people. Mlssl•n Boys & Gids Clubs aims lo realise the personal dwelopment and social education of young people to woth in partnership with our m¢mber5 tD realise our vision. Valu•s As a voluntary youth organisation and charitable company, we value.. The potential of all young people, our members, volunteers and stJtr. the act5ve particlpation of young peopl• in community development. the social and vocational educailon of children & young people.. the work of ill those who support local youth provision wherever it is nèeded,. effective youth WO and positive attivitiès In ccmMunity-bas youth centre4 youn9 people's Emotional Health artd Well.being-. the Contribution of all who provide readehIP lof the reallsation of our sh•r•d vislon and mission,. Ihe protection and preservation ol the natural and physical environments for the benefii of future generations, The irustees have paid due reg4rd to guidance issued by the Charity Comrnission in deciding what activiti•s thè charity should undertak•.
BOYS & GIRLS CLUBS {NI) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE fE4R EIVDED 31 MARCH 2023 COMPUANCE WITH PUBUC BENEFIT REQUIREMÉNTS The Charity Tnjstees have complied with their duty to have due regard to the Charity Commissim for Nl public benefit guidance tknen exercises any powers c duties to which the guidance is relevanL The seryices provided by 8oy5 & Gids Clubs are noFmally free or ltxi cos¢ a¢ the pry'nt ol delivery we mjke e4try effort to ensufe they are accessible io ihe lèfgei benefKiarie& throu9h prorTh)tion of ihe service or progomme, use of accewble local facilities and outreach approathes lor young people so that many services arn d•liver•d in accessible localitie& No harm ilows from our purposes and the charity has robust governae arrangemenls to ftwtigale ri includitvJ flèar and IOrDu poltcie£ and procedures an organi£Jtional risk re9ifter a1 staff supeNi•flOIi training and development CHARITABLE ACTIVITIES (2022-2023) In any n(Ym year, we would work directly with over 30LIO youn9 people - but 2022 was not a norrnal year at Boys & Girls Clubs. Like others in ihe seaor. we were coming to the of our funding With the Education Authlty and sought renewal after our vffjfk on the Accredited Youth Work Pro9fdmmes (AYWP) wa5 branded -outstanding". The AYWP were first of their kind providing the sector with a wealth of (esources io support children & young people. However, upon the completion of the coniracL the tornmuftity & ¥oluntary seLtor was thw5t into financial uncertainty due to budgetary fluctu•tions Jnd signfficant deficits in publc finances. With our primary fvnding withdrawn. we w•re forced to use reserves to Sustain operations, and the pressure was on us to find substilute and appropriètè Support Thankfully. it came through, due to th• dedic•d stafl team, trusiees. fundèts, and ywn9 people w> wt their shoulders to the wheel to raise cOreM and source Itemotive supwrL This tufmoil transformed into an )PPOrtunty to di¥etsify Strea dtrrtlop inDative resources, 9afvanize SL3keholdery. establish partnership& and make the or9anizalion More fesilnt. While na4rygatlng through this diffiCt period. wé lost our long-stardin9 CEO. Paul Curran to a well-de5eryed retirernent. Paul had served at 8oys & Girls Clubs with distinction for over 20 years and navigated oryanization thrgh some of our most difficvlt peri¢xls. As Jn oroaniution and sertor. we w•U mi55 h15 empertise and invaluable inpuL Despite these challenge& Boys & Girts Clubs had a Iucfative year and successfully attrdcted Proj fundin9 acro55 a wide range of sponsors. We used 2022-23 as a year to reffi cK4r services and put a sustsinability Flan in place for the organization.
BOYS & GIRLS CLUBS (NI) TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Member Servlces In addition to working directly with young people, Boys & Girts Clubs Ofganised J range ol important support services for member youth organisations. namely. Keeping Children Safe - 126 artended quality-assured child protertion trainin9 acr¢ss 13 dubs. This indudes Oasis YOU1 St. Johns YC. Sl. 8ronaghs YC Hospit81 Road YC, Clonmore YC Seven Oerrfs YC Marrowbone YC. Pure Mental Nl, Peace Players Nl. Upper Andersonstown Community FONM, Sacfed Heart A8C, Scotch Street Youth & Comrnunity Centre and Downpatrick ABC. This training w•$ alw delivered to 21 aspiring youth wortefs, Studying li Ulster Univ•(%ity. A<cess Nl 177 vettlng checks complèt•d for personnel working In 33 youth organtzations. Risk Management & Insurance Sep4ices - bespoke insLtrJnce products & legal compliance sUPPOrt for rnember5. We work closely with Bem's 8t( who have o developed • robust and specific product with • leading charity insurer that allow5 them to tailor the precise cover to meet the needs af our memter oryaniz•tions. During 2022-23 we supported 32 org•niz•tions with this service. Cornmunicattons websit• & social medla platforms providing Youth Inforrn•tion Sep4ice5. Our Youth reaches over 643 indivldu41s •ach fortnighL to provide them with sectorial updates and OPPDrtunittes to stren9then iheir sefvi¢es. This includes what is going on al Girts Club% vJcanciè$ 111 the sèttor and potential funds that aro memb•rs are eligible for. Membership Training & Support- lor exampl< training in Governance & Work For OevelopmenL Thinkuknow- Child E¥ploil•tion and Online Protectlon (CEOP) - online safety trnining. Website & soci41 medl• channels - ¢lfcul•tln9 OPPOrtunlties Ind Informatlon sep4i¢¢S. Govemance, Sup•piision & Appraisal- to ensure that members ar• adopting best prictice •nd h•ve appropriate stNctures ID place. Fund-raising training for members. ensuring they are nof over-relianl on a primary sponsor. Membership tralnlftg & accredltstlon Included the followin9: Mental Health First Aid increasing the confidence and competence ol youth workers when responding to menial hèalth (oncerns withln thelr yc*uth clubs and communiti•s. Transfomiiive leadership training & Support for 25 youth workers & volunt¢¢rs involved in our services. Adverse Childhood Experiences (ACES training) helps youth workers understanding how ad¥•rse childhood expeiiencts may affett chikIn growing up. OCN qualifications over 126 Open College Neork qualifications including Youth Work L1. Mental Hejlth Awareness L2. Youth Leadership L1. Sub5tsnce Misuse, and Healthy tivin9. CMI in Leadership & Manogément - proving a level-5 professional qualification to part-lime and fvll- rime youth wo(kers across our mernbetship. First Alé training - 52 young people and youth leadets ¢omplettd this training.
BOYS & GIRLS CLUBS (NI) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUEO) FOR fHE YEAR ENDED 31 MARCH 2023 General PfQ¥iSiOlI - Yo4rth Work Aredted Y¢xrth Work Pro9rammes Commissioned by the Ed¢Jcailon Authority. the Accredited Youth Work Pfogrammes IAIWPI was an 1 &month projeci ihèi involved designing. uialing, pilotin9 and developing the first ever yYuth work specift frameworks across five areas. These themes are listed below. Good Relations Living in Safety & Stability Participation Health & Wellbein9 Diversity, Inelusion and Equality of Opportunity 174 young people across l S membership organizations Irom across Northern Ireland were responsible with co-desi9nlng these mateiiJls ocmss r0 a9e groups {9-13 & 14-181. This was • sounding success with extremely positive leedba¢k from the Education Authority, participants and youth worker5. Quotes fr¢yn participants below demonstrate the value of the AYWP. 'Th•s• sessffjns ar• realty enjObIe I le•v• leeling rultygood ab11 mysel/& gr•¢efvl lor evehIng I hv•". 'Onty kst we• I l¥dgNen up on my dream olbecoming • paramedic Last wees ses&on made me realiz• i now I can do it and l know how to get thern". Communlty Relatlo. Boys & Girls Clubs successfulty acquired fiJndlng ihrough The Nl EXec1ve Office's Policyi Together 8uilding a United Community (T-BUQ. The Camps, Sports Camp & Shared C4mp, were well attended •nd very succes5thJl in bringing 26 young people and youth leaders from both main Iradilion5 to develop local cr05s-community coniact and Iriend5hip5. Young people engaged in opportuniti¢s io discuss •nd shar• their sense of identity and cultural tradiilon and io experlence sharing, challenge. The project was delivered in a hY.d model wlth youn9 people enjoylng good felations w0$hOp$, Jnd • v•n•ty ot outdooi activities. TJr9eted Yothh Work T)r9eted youth work n¢rmally ihvofves an extemil sponsor supportin9 1 youth projert of greatef d(trarion and definition than a 9eneral (open accessl youth programme. This year and in-keeping with our siraleglc priorities, tar9eted youth work invofved Health & Well-8eing and Good Relations proj•as and training courses for young people.. Ihe followin9 projects were cornpleted: Oo SomethiThg Adive (DSA) The kty object of the DSA projèrt is to equip a tearn ol young women wilh ihe requisire attitudes. skills knowledge and qualification to become health educators ta work alongside their peers in local youth clubs, schools and communitits. The project re(nJited and appointed young f•male participants who we not regularty enga9ed in physicJS artivity and maintsining a healthy diet Jnd set out to 9uide them on a palhwjy to • he41ihier lifestyle, This proJeci invofved weekly sesslons with 421 partiopants each *tek. Praciical delivery of exercise and healthy eating programme& focused on menu budgeting, food preparation and physical exercise workshops whilst maintsining a healthy diet. The'young women in each partner group identified the physical activilies Ihey wanted to pursue during the fitst six weeks of the programme. Initial choices of physical actlvitses included- Dodgeball. Yoga, Calisthènics Cycling, Boxercise.
BOYS & GIRLS CLUBS (NI) TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Tag Rugby and Dance. Young women a9d •nd committed to t[r own plan of physical activiti, intensity levels ard as irained Health Charyions ihèn wryked together to erga9e and 5VPPOrt proiKt participants to work and hleve wther. Research & Development (R8¢D) We cmduthed sectorial research with SO CbS to help refine our actNities and seThices. Thls also ilded gn51rvrting a the515 on the topic of third sector or9Jnizations measure and capture suc¢ess-. This enabled u5 to evaluate practices and put • plJn in place to s¢¢ how we can more Jccuratdy capture th• organizational actNitie Do Sonwthing Healthy (DSH) The Do Something Healthy was a regialIZed interyentiw projecl that ft)cused on a&lfessin9 health inequalitiès providing young people with opportunities fof educational enrichmenl. The proRrt attracted weekty engagement with 153 participants from 7 partners acro55 Northem Ireland. The 5UCC¢S5 of the projert wès well d(Kumenled ènd was COgniZed in the Health & Wellbeing calegory at the CIH (Chartered Institute of Housingl awards. Youth Cpnl•venc• Our annual ytyJth conference Jt Farsei Iniemational provided young people *ith the opportunity to come rogether from different bèckgrovnds short •xperiences and support the or9ani2ation wlth determining priorili¢S f¢y the ye•r lheadlrevlewirg cufreni provision. This enabled Boys 8t Girls Clubs ro wort responswdy to ttre needs ol chikIre young people and those work on their behalf. There were 40 participants frcrfn 5 membership Organisat#S in attendCe. UK yOh - Thri¥lrrfJ Mindi n$t(Itted fvThJing to adopt • holistic approach to 5UPPOrtirs the emotional healih & wellbÈin9 of children, Yrt9 people & youih Wofkers. This is pYo¥ided through a variety of training and educational prograffffies Such as OCN qualificJtiOfls, mental health first aid & supporting x3 peer lcd youth hubs. Th¢ involves workstp$ around buildin9 resilience, self-care and PIng with adversity. Onw5 & Alcohol Youih Work c1(lM In partnership with ASCERT, Boys & Girls Clubs were tasked with designing the fifst ever Drug al¢ohd Pweveniion Curriculurn for Youth Work wotessionals working With yovng peOe aged 9-18. This curriculum provides a blueprint to ensure Ihat y¢)uih workers are best supported to prcwide up to date intervention methods to tsckle dNgs & alcohol in their communities. This was recognized as a huge suc<e55 and involved 150 ywth worke15 across 1(K) club5 acr055 Northern Ireland. Sumrnary As illustrated above. despite the absence of Core funding and uncertainty arourtd govemmènt frjnding. 8oys & Girls Clubs continued to flourish and had primary and sustsined en9agemenr with 2212 stskeholdefs. The organizalion also supported 374 dub5 over the course of the year projec4 programmes core seNices.
BOYS & GIRLS CLUBS (NI)
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORD (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
FIfiabl fe¥iew
The financi?15tatements of the tharity for the period 1st April 2Q22 to 31st March 2023 incorporate the
reguiiements of the Siatement ol Recommended Pfaclice ISORP).. Accountin9 and Rep)rtiThJ by Charities.
To meet rhe requirement5 of SORP, the Statement of Financial Aclivities inc1leS all the iransaciioD5 of
the ch¥itys hJnd% be thty designated. restiicted, unrestwirted or endowed.
In the absence of cort fvnding, Boys & Girfs Clubs successfuly attracted a range of Sponso afwj private
donors to ensure thai ihe charity had Sufficient resoufces to carry out essential ser¥ices. Progress is being
made to reduce costs and build the succe$5 of the year through developing the Organizational
fundrnisin9 capacity income 9enera¢ion. The principal fundin9 source5 are shown in the notes lo the
accounts.
Reser¥•s Pollry
The Board of Trustees has Initiaied • reserles policy which is revimved anNalty. Thepolity accords with the
Charity Commi5sion'$ 9uiddines (Ch•rity ReseNes CC19 dated May 1997). Cuffently. the reseNes policy has
elements namety to. "Underpin the running of Headquarters with ihree month's running COS and
Trviihin the three months rnnnin9 costs identify those costs thal will enable the charity to meet its
obli9ations to staff and other stskeho1de whilst rernovln9 unnecessary expendilure". The largel level for
reseThes Is approximafdy £20,fy)O ihe general r¢sef¥e includin9 fixed ass•ts at J1st March 20231$ £41,918.
Risk Management
The Board of Trustees o18oys & Girt5 Clubs INI) has carried out a detsiled evaluation ol 411 risks to wlNch
(rity is èxposed and in particular, to those relating to operations and finance. In areas ol lttle or
rKJ risl e¥isting controls were fourKI to be 5atisfaclory although r¢gvl4r a55e55rnent of wofkir9 practices
will contrnue. In those areas Whe an element of iisk was lojnd io exist it has initiated an ongoirg
review in ordei io mitigare such risks by agreeing a Course of athitsn with the Seniof Management Tei
introduclion of. bud9etary controls for financial monitorin9,' introduction of an inlernal risk assessment
document and associated soflware in accordance with Charity Commission guidelines, approved by ihe
Boaid and implemented wlih re9ul•r reviews & fijll feview ol cumodian trustee iespon5ibiliiie& 0cIng
Ihe risk through the intr<>Juclion of nèw procedure5.' continuous monitoring developing an appropriale
insurance porrfolio. During this peiiod. we lost am multi-year fundin9, creating 3 gaping hole in the
organizaiional bud9e( forcing Ihe use of reserves to pluo the forecasted defici¢. In the absence of co
nding and conclusion of the AYWP & Drug5 Alcohol Curriculu Boys & Girfs were forced to source
mulii.year substitute funding. However, statl and truslee5 wor*ed together to overcome thi$ and have
since wurced subsiitute tunds. The llrat•gi¢ plan documents the o¥er-reliance on a primary sponsor, the
risk around this hès been significanily reduced as we have sourced a diverse portfolio. A substantial risk
is ihat reserves may be depleied below our target level, hlxvevei the reseNe balance sils at £41.918 in
2023. rf the balance was to reduce below ovr target level. have (ated a plan io replenish these thus
red1 the risk.
Plans f•r Future Pviods
Boys & Gids aubs (Nl) operates a yearfy planThng cycle that is measured a9ainrt its capacity to achieve
the out¢e5 iIIu5trared in the strategic plan. We ha¥e exlremely cornpetent and capable teèm that
continues to over"achieve and support an extensive network. Thè tharity is entering a pertod of instsbility
due to uncertainty with 9overnment bud9ets and ¢he hole in public finance5. This therefoie increases the
volume of applicants
BOYS & GIRLS CLUBS {NI) TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Our strate9ic plan ovèr thè nèxt year has a set of eight inter-related prioriti•s nametr. l. Establish a stfeamline method of effective communication with mernbership organizarions thfough leveragin9 Our digital capabilities. For example, Microsoft Conferencing through ufiliiing the 'Owl' technology to ovèrcome logsstical issues. This will creare a two-way method ol communication with 5tskeholders and enable us to enhance services, provide with organizalional updates and ensure their priorilies are integrJled as priorities. This must be completed in a quarterfy basis, bringing Organizalions to leverage rer(¢S promote collaboratlon and create conditions Ihal bett 5UPPOrt Iiildren and yaung people, Z. BGC rnust prooctively establish strategic partnerships with mission allgned organiutions across NL Ireland and the UL Our staff team is small and scope of delivery is iherelore limited. Enhancing our neTr40fk and developin9 Partnerships will allow us to increase volume of delivery. provide rnore holistic support foi our membership, and attrart more support. 3. Esubllsh b social enterIse element of the orgini2alion by l¢veraging 5t•ff expertise ta gefttr•te ndependeni revenue stream. 4. We will lialse wlth reglonal and local voluntary organlzatlons lor data collertlon ta Inform ser*ic• delivery and ensure that our youth work activities and seplices are evolving responsivoly. 5. Membetship development is J hu9e priority lor Boys & Gids Clubs moving fOard. Our rnembefship was depleied due to Covid-)S and the closure of smaller centers, we hJ¥e Jppointed a membership development officer tg rfrbuild our membership to pre-covid level& 6. To fvrthèr devélop our Membership, ¥4e must re-establish prograrnrnè support for membenhip clubs. For example, ré.introduce the regional and national boxing competitions that provides an essentSal SeP4iC• io a spècifi¢ membership segrnent. 7. TO 5e¢ure Peace Plus contrjths, thvs crq•ting an Jvenue of multi-year support that will help us engage with moo members, Increase volurne of delivery and provide additional fesources for the organization 10 ieinvest in ¢hildr¢n and youry people. 8. Expansion of services into Ireland, this will wid•n accèss to financial suppory enable us to grow our membetship and further 5UPPOrt with children, young people and those who work cn their behall. The 2023124 period will be one of continued uncertainty as w• r•spond to the monumenial challenges.
BOYS & GIRLS CLUBS (NI) TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT) (CONTIN UED) FQR THE YEAR ENDED 31 MARCH 2023 Strueture. governance and mana9ement The charity 15 a company limited by guarantee. Th¢ trustees. who are also th• dlrèctors for the purpose of company law, and who nied durln9 ihe year and up to the date of si9natur¢ of the ffinoncial statements were: Mr Donal Kennèdy Mr Thomas Thibodeau Mr Ryan Adams Ms Oympna Mullin Ms K Fagan Mr C Fofker Mr 8ary McGlinley Mr Stephen Rèynolds Members of the Board ol Trustees are fe¢Nited mainly frorn rn•mber youth organi541ion$ and through V•fiety of other sauffes. Firstly, new appgintee$ are sourced Irom the charity's own network of mem&r youth organi5ations. as specified in the Assoctation's Articles. Wlth each vacant position svbject tr> election and ratification Ifom the appropriate nominating rnember. In addition. three honorary office bearers are appointed from the Board members by privote ballot lo serye on the Board, these being.. Honorary Chair, w1chaIr and Treasurer. Trustees may also be ctropted from the local business community when a specific skill's gap or need is identified on the Board 15uch a5 finance, communications, fundraising etc.). This may mean advertisin9 in the press or on the web ond in 5pecffic recruitment sources. All Board of Trustees membets Jre eiiher elerted or ccrfipred on to ihe Board and ar• carefully selectEd to ensure that Ihry have the ne¢e55ary ski115 requlred and commltment to the work and ethos of the charity. The Boar(l 15 5UPPOrted by a president and three victrpre5idents. The role of the Board of Trustees is to govèrry ovefsee policy and provide strategic leadership and direction to advance ihe charity's mission. and charitable aim5 and objects. The main functions of the Board of Tnjstees include.. Promotion of the ofganisalion Formulation of strare9ic leadership and dirertion Legal, ethical and financial integrity and maintenance of accguntsbility Financial probity and managemeni. including adoption and oversi9ht ol the annual budget Formulation and oversight of policies and procedures Oversight ol Pfogrammè planning and e4aluation Personnel evalvalion ond development Review and assessment of organisaiionèl feparts
BOYS & GIRLS CLUBS (NI)
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Thé board IS dIrert supported in its role by the Girls Clubs, Chief ExeoJti¥e. who also xts Is
Company Secrelary and Ac
BOYS & GIRLS CLUBS (NI) STATEMENT OF TRUSTEES, RESPONS181LITIES FOR THE YEAR ENDED 31 MARCH 2023 The trustees. who are also the directors of Boys & Girls Clubs INI) for the Purpose of company la¥4 Jre responsible for preparing the Trustees. R•port and the financial ststements in accordance with applKable law Ind United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Praaice). Cornp4ny Law r•quires the trustees to prepare financial stakmens lor each financlal year which gP4e 8 true nd fair View of the stjte of Jffair5 of the charity and of the incoming resources and application d r¢sourc¢s, including the incorne and expenditure, of the charitable company for that year. In preparing these finanaal statements, the trusttts arè réquir to.. select suitsble accounting polScSes and th•rb apply them con5iStenily, obserrfe thè m?Ihods •nd priftclples in the Charitles SORP.. make judgements and •rtimat•s thèt are leonable and prudenL •nd prepare the financial sratements on ihe 90ing (oncem basis unless it is in•ppropri•te to presume thit the charlty will eontinue in oper•tioA. The trustees are sponSible lor keepSn9 adequate accountin9 recorfs that disclose reasonable accurncy JI ny timè the financial pasition of the charity and en•ble them to ensure that the finan¢lal 5taternerts comply with the Cornpani Act 2006. They are 11 responsible for safeguardln9 the assets of the charity and h•nc• lor tsking reason•ble rteps for the prevention and detection of fraud and other i91&ntI8$. 11
80YS & GIRLS CLUBS (NI) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BOYS & GIRLS CLUBS (NI) I report io thè tnjstees on ry exarnination of the financial •tements of eoys & Girts Chjbs {Nl) lthe charity) k)r the ye¥ ended 31 March 2023. R•sponslblliti•s and b1$ Of r*port As the i(us1 of the ch¥ity ld also lis rfife<tors for the pwposes of campany lawl you aré responsible lor the preparation of the fin•ncial statements in accordance with the fequirem•nts of ihè Companies Aci 20(% (the 2006 Having Salisfied rnysell that the financial ststements ot the charfty are not requlred to be auditod undef Pèrt 16 01 the 2006 ACQ and are eligible for indèpendent eMinatIon. I report ift respect ol my examin•tiQft of the thafitys financial llatements carried out under seciion 65 of the Charities Art INorthern IlIndI 21)08 (the 2008 Art), In carryin9 Out fty examiikltioft I have followed all the applicable Directions gNen by the Charity Commssion und¢r sectl¢M 6Sl9llb) of the 2Cth Act Independent emaffllner's Slalefflent I have cornpleted my examination. I confirm that no matt¢ry have come ¢0 my att¢ntion In connecti with the exJmin•lion giving me uSe to believe ihat in any mJterW respect.. accwnting rvcords We no¢ kepl in respect ol the charity as required by section 386 of the 2006 Ac¢ or the financial stotements do not accord wilh those records,. or the fina181 siatèrnents do not comply with the accounting requirements of sertion 396 01 the 2006 Art other th•n any requirement that the accounts give a twe and fail view which is not a matter consklered as part of an independent eKaminatiory or the financial statements have not been weparod in ¢dance with the mettrrtxls'and principles of the Statement of Recommendèd Practice lor accounting reportin9 by charities applicable to charities preparin9 their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republc of Ifeland (FRS 102). 12-
BOYS & GIRLS CLUBS (NI) INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE TRUSTEES OF BOYS & GIRLS CLUBS (NI) I have no c¢ncern5 a1 have come acrcw no other rnatter5 in Connecti with the exarnination to whith attention should be drnwn in thi5 report in order lo enable a proper understandin9 of the financial ststements to be reathed Lawry Gfant FCCA For. and on behalf of, FPM Accounl4nts Urnlied Chartered Accountants 1 - 3 Artr Str••t Belfist Co. Antrim 8T1 4GA Nrythem Ireland 13.
BOYS & GIRLS CLUBS (NI) STATEMENT OF FINANCIAL ACTIVITIES INCLUOING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 Unrestricted Restrlcted funds n¢ts 2023 Z02J T•tal UnrestrKted Restricted funds funds 2022 2022 Total 2023 2022 Not•s coffl• •rtd •ndawments from. Donations and legacies Charitable activities Investments Oilw income 8.049 29,086 &049 217,367 104 4.061 14,447 31,196 153 45S 14,447 334,3cIJ 153 455 18Q281 303,104 4.061 Ttylal lThrom• 41,300 188,281 229,581 46,251 303,104 349,355 Charitable activities 69,559 173,144 242,703 34,817 295,829 330.646 Gross rrort5fers between funds N•t (•xpendltur•)/lneorn• for th• yearl Nrt m•¥effl•nt In funds 5.775 (5.779 (2&2591 1S.137 11112ll 17.209 1.500 1&709 Fund balances at 1 April 2022 70,177 3.018 73.195 52. 1.s18 54,486 Fund bal•fi<es at 31 March 2023 41,918 6Q073 70,177 3.018 73.195 The statement of financiJl Jctivilies includes all gains and losses reco9nised in the year. All income ind expenditure derive from continLiin9 activitles. The statement ol financkal acimiles also complies wlth the iequirernents for an income and •xpendiiure account under the Companies Act 2006. 14-
BOYS & GIRLS CLUBS (NI) BALANCE SHEET ASAf31 MARCH 2023 2023 2022 Not•s Tangible assrfs Current assets OebtOf5 C•sh at bank and Sn hand 3.795 12 4,832 100,204 IS,370 96,648 105,036 114,018 Cv•ditor&' amounts fallirrfj due t•iihln on• year 13 {47.6tr3) (44,6181 Net cLmnl assets 57.227 Tot•1 aswts less ¢urren¢ Il•bllltles 60.073 71195 Incom• funds Restrifled funds Unr•strlcted hJnds 14 1&155 41.918 3.018 70.177 60.073 73.195 1s-
BOYS & GIRLS CLUBS (NI) BALANCE SHEET (CONTINUED) ASAf31 MARCH2023 The company is entitled to thè exemption from audit. raquirement contsined in seclion 477 of tt Companies Act 2(iJ6. fc¢ the year ended 31 2023. The dirertors adtnowledge t1r resp¢)nsibilities for ensudn9 that ihè charity keeps accounting ocords whith comply with Section 386 01 th• Act and for prepariw financial ststements which 9ive 4 Iwe •rKI tsir view of the state ol affairs of the ct>nwny as at the t1 of the ffinanci41 y•ar 4nd ol its incoming resources and application of reSOYfce& including Its income and expenditure, foi ihe fin•ncial year in ac¢ord•nce with the requirements of seclior15 394 and 395 and whlch oihep+vise compty with the requirement5 01 the Compani•s Aa 2¢ fel4ring lo financial Aètements far as applicable to the compary. The nmbets have not required cornpany ty L*tain an wdit of its fin(i•l stsiements for ¢he >ear In qvestion in accordance with section 476. These finan(i31 statements beèn prepared in accordonce wsth the PFO¥iSit)ns 3pplifabh to comFanl•s subjKI to the small cornpani•s rngim•. 10 The fiTrancial statements were approved by the Trustees on ...,....... ...._.. S Reynokls Tnut•• Company RStrItIon No. N161$277 16-
BOYS & GIRLS CLUBS (NI) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies Charity Infomiation oys & Girls Clubs INI) is a piivate company limited by guarantee incorporated in Northeffl Ireland The reglstered oFfice is Ground Floor, 22 Stockmans Way, Mus9fave Park Industrial Estste, BelfasL Co. kntri 8T9 7JU. Northern Irtland, 1.1 Accounling convention The accounts have been prePad in a¢cofdance with the chèritys 9oveming documenc the Companies Att 2006 and -Accounting and Reporting by Charitie& Ststement of Recommended Praaice applicable to charitie5 preparing thèir attounts in accordance with the Financial Reportin9 Slandard applicable in the UK and Republic of Ireland IFRS 1021" las amended for èccouniin9 periods comrnenong from l January 20191. The charity is a Public Benefit Entity as defined by FRS 102. The th•rity has taken advantage of the provisions In the SORP lor charities •PPtying FRS 102 Updats Bulletin 1 not to prèparè a Statement of Cash FIov45. The financial statements are prepared in sterting, which is the funttional currency of the charity. Monetary amounts in these financial statements are rounded io the nearesi £. Tht accounts have been pPared Under the historical cost convention. The principal accountln9 polieies adopted Jfe set out below. 1.2 Going ¢on<ern Ai ihe time of approving the financial statements, the tnjstees have a reasonable expe¢¢auon that rhe charity has adequate resources to continue in operational existence for the fOSeeable future. Thus the (rLtstees continue to adopt the going concern basis of accounting in preparin9 the finanoal siatements. 1.3 Charitable fvnds Unrestricied funds are awailablt for use at the discr•tion of th• trust••s in fvrthernnce of their charitable objectives. Restrirted fvnds are subject to specific condiiions by donors as to how they may be used. The purposes nd uses of the rexricted fund5 are Set o¢J( In rhe notes lo the financial statement 1.4 Ineomè Income is recognlsed when the charity is legally entitled to it after any performance condition$ hwe bvken me( the afflounts can be measured reliabty, and it Is probabl• that income will be feceived. Cash donations are reco9nised on receipt Other donation5 are reco9nised once the charity has been notified of the donation, unless performance conditions qu*re deferral of the amount. Income tsx recoverable in relation to donations feceived under Gift Aid or deed5 of covenant is rec¢)9nised at Ihe time ol the donation. 1.5 Expenditure 17
BOYS & GIRLS CLUBS (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) ' FOR THE YEAR ENDED 31 MARCH 2023 Accounting policie5 Icontlnued) E¥penditure 15 recognised once theie is a le9al or constructive obligation to Make a paymenl to a third paty, it is probable that settlement will be required and the amount of the obligation r¥ be measured reliabty. Expenditure is classified under the lollowing •cti¥ity headings: Expenditur2 on charitable actbvilies and aciiwties undertaken to fvrther the purposes of the charity and their associated support Costy Costs of Raising Funds., Other expenditure represents those items not falling into any other headin9. Irrecoverable VAT is charged a5 a cost againsl the activity for which the expenditure was incurred. 1.6 T•ngible fix a5s•ts Tangible fixed •ssets ar• initially measured at cost and subsequently measured at cost or valuation. net of depreciation and any impaiment I0e& Depreciation is recognised $0 as to tlIe off the cost or valuation of assets less their residual values over their usefvl lives on thè lollowing bases.. Fixtures and fittin95 Motor vehicles 25%- 35% Reduclng Balonce 3$% Reducing Balance The gatn or loss arising on the disposal of an asset is determined as the difference betsIrt the sale proceeds and the carrying value of the asseL and is recognised in net incomel{expenditure) for the year. 1.7 Imp•im11 of fixed assets Al each repDfling end date, the charity reviews the carrying arnounls of ils tanglble assets to detem)Ine whether there is any indication ihat those a55ets have sulfered èn impairment loss. If any such indtsiion exi51S, the recoverable amount of ihe asset is esiimated in order to determine the ertent ol the impairment loss (if any). 1.8 Cash and cash equl¥alents Cash and cash equivalents includ• cash in hAnd, deposits held at call with bank4 other short-term liquid investments with original m4turities of three months or less. and bank overdrafts. 8ank overdrifts are Shown within borrowings In curreni liabilities. 1.9 Financial inslnjmentg The charity has elected to apply the provisions of Seuion 11 '8asic Financial Instruments, and Section 12 'Othu Financial Instruments Issues. of FPS 102 ta all of its financial insirumen Financlal instruments are re¢o9nised in the charity's balanc¢ sheet when the tharity be¢ome5 Party to the contractual piovlsions of thè instrument Financial assets and liabililie5 ao offset. with the net amounis presented in the financial ststwnents, when there is a legally enforceable fight to set off the recognised amounts and there is an intention to Settle on a net ba515 or to realise the asset and settle the liability simultaneously. 18-
BOYS & GIRLS CLUBS INI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Ac¢ountlDg polides (Contlnued) 8asle fv?•ndal•ssefS 8asic financjal asses which inclwle debrors ar41 cash and bank bal•nce% are initialty measur•d at transJ(lion price indudsn9 trnnsartion costs and are subsequently carried at amortised cost usin9 thè effective intere51 method unless the arraThJement constitutes a financing trnnsactiw where the transaction is measured at the Pfesertt Val of the futuo elPl$ discounted at a rnaet rale of nteresL Finala1 assets classified as receivable wilhin one year are not amortised. finanllbilIts Basic financial liabilities including creditors bank loans ar• initlally recognised Jt tran5artl<)n price unless ihe •rr•n9ement constitutes a Ilnancir9 transactiory where the debt instrurnent is meJ$ured at the present y•1 of the future p•yments discounted at a mafket fate of Inlernsl. Finan<i•l liabilities cl•ssifd •$ payable within one year are not amortise Debt insrnjments are subsequenlty carried at amortised c05L using the effettive interest rjte Method. Trade creditory a obligations 10 pay for goods ¢y seNices th•t have been acquired in the exdin¥y course ol operatW15 from suppliers. Amounts payable are classifd as curTerf liabilities if wyment is due wiihin one year or less. 11 no( they I presented as non<uffent liabilitie5. TTrd• <rediiors are reco9nised initi411y at transactiort priee and subsÈquèAtky measufed at 4mortis•d cost usin9 the eleclive inteTrrt method. Derecogn/617ft olfin•nnalli4bll/tses Financial liabilittes Jfe de¢09n1sed when the ch41ity's conlrnthual obli9ations expire cr are disch•rged or Cancelled. 1.10 Employee befits The coll of any urwsed holidty eniitlemeni is recognised in the period in which th• èmployee's sefvices are received. Termination benefits are reco9nised immediately as an expense when the chbrity 1$ dem¢)nstrdbly ommitted to temiinaie the employment ot an employee or to provlde tenTrli¢M benefits, 1.11 fletirement benellts Payments to defined contribution rttiremeni benefit schemes are chai9ed as an expense as tlw fall due. 19-
BOYS & GIRLS CLUBS (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 37 MARCH 2023 Critical accountin9 ertirnates and judgèrnents In the application of the charity's accountin9 policie& ¢h¢ trustees arè required io make jUdgernts. estimates and aumptIOnS aboul the carrying amount of assets and liabilities Ihat are not Teadity appareni from other sources. The estimates and èSS¢Xiated assumpiions are based on historical experience and olher factors that are considered to be relevant. Artual results may differ from these estimat• The estimates and underfying assumptions a re¥iewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised wherè the revision affects only thal period. or in the period of the revision and future periods where the revision affects both current and fijture periods. Donations and legaci•s Unrnstrirted Unrestrirt¢d (unds fiJnds 2023 2022 DorRtions ar gifts 8.049 14,447
BOYS & GIRLS CLUBS (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Charftabl• •dMtI•$ Unr•nrl¢tsd R•fvkttd IornI In(•rn• T•t•l Performance felated grants 29.086 I287 217,367 334,300 29.086 18&281 217,367 334.300 Anatysis by lund Unrestricted funds Resiricted funds 29,086 29,086 188.281 188.281 217,367 For th• y••f •nd•d 31 M•Kh 2022 Unrestricted fvnds RestrSded funds 31,196 31,196 303,101 303.104 31,796 303,104 334.3CQ UK Youth Community Re&tions - T.'8UC Education Authority Ulster Garden Villa9es Do Somethift9 Active Co Operation Ireland Radius Housir Belfast Cty C¢>j11 P*Jl Hamlyn ComThnity Finance Other 31.500 31.51]) 14,888 101205 S,OCrf) 21039 1.9% 17,688 4.938 61438 s.fy)o 25,WO 68,438 s,000 25,000 26,194 26,194 4,2(Kl 161,346 29.086 32.149 61.235 29,086 188,281 217,367 334,3fy) -21
BOYS & GIRLS CLUBS (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Investrnents Unfeslrkied Unrestricted fimds funds 1023 2022 Interem receivable 104 153 Olh•r In¢om• Unrestdeted Unrestrirted fimds funds 2023 2022 Other in¢ome 4.061 455
BOYS & GIRLS CLUBS {NI) NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2023 Charitable artlvltl¢s Unrestrlcted R•strict•d Fund Fund 2023 2023 Tot•1 2023 Totsl 2021 Staff costs Motof & Trn¥el Cos¢s Accommodation & Food Facih'tatlon & Equipment Pfomotlon Costs Othei Staff Costs Iprogrèmrnel Miscellaneous Programme £¥pen5es 25.838 2,104 4,016 7.041 1.717 1,878 155.332 549 78 1.238 181,170 2,653 201844 9.216 12,807 44,647 &Z79 1.717 5.802 1.395 3.924 1.395 11.057 8,753 41594 161516 205.110 289,324 Share ol support Costs lsee note 8) Share of gov•mince costs lsee note 8) 26.100 865 Q549 2.079 34.649 40,122 1.2(10 69,559 173.144 242,703 330,646 An•lysls by fvnd Unrèsvicted fvnds Restricted funds 69.559 69,S59 173.144 34.817 29S,829 173.144 69.559 173.144 242.703 330,646 For the ye•r ended 31 Marth 2022 Unrestricted funds Restriaed fvnds 34.817 34,817 295,829 295,829 34.817 295.829 330,646
BOYS & GIRLS CLUBS (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Support costs Support Costs Goveman¢¢ $ts 2021 2022 Depr•ciation Rent Water Charges Heat & Light Insuran¢e Motoi & Trnvel Costs Olfice Expenses Consultancy Fees Affiliation F Bank Charges 1,28J 13,276 744 2,016 1,283 13,276 744 2,016 1,254 13,2TI 206 792 IgoD 9,746 9.136 1,580 123 278 9.032 6,000 278 9,032 6.0fy) 905 271 271 Independenl Examination Fees Legal Jnd professional 1,200 1,744 1,21X) 1,744 34.649 37,593 41,322 Analysed between Clwitabl• activities 34,649 37.593 41,322 Govemonce costs Includes payments to rhe Independent ENamin¢r5 of £1,2LKI <2Q22- É1,200). Trustees None of ihe tnjsiees {or any persons conneaed with them) received any remuneration or benefits from the charity durir•9 the year. 10 Employees Th¢ average monthty nsjmber of employees durin9 the yeaf Wa& 2023 Numb¢r 2022 Numb -24-
BOYS & GIRLS CLUBS (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 10 Employees (Continued) Employment costs 2023 2022 Wages and salari Social stturity costs Oiher pension costs 164,102 9,291 7.777 182,7$1 1Q637 9.456 181.170 .201844. No employ•• received rernurration of more £60,0 durin9 th¢ ye4r {2022 - NID. 11 Twible Ilxed assets Flmxes •ndMofoi ¥ehldeg To#1 Cort Al l April 2022 Additions 11,432 333 333 At 31 M•fch 2023 10.217 11,765 Dy•¢l•tloTr and Impalmient At 1 April 2022 Oepreciation char9ed in the yeJr 6,110 1,275 1.527 7,637 1,282 At 31 March 2023 7.385 1.534 8,919 Cryln9 •mount At 31 Mah 2023 1832 14 At 31 March 2022 3,774 21 3.795
BOYS & GIRLS CLUBS (NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 12 Debtors Z013 2022 Amounts lallin9 due within one year. Trade debtors Other debtors Prepa>Ynents and accrued income 1.681 I,QC(I 11SI 3.969 3.377 4M32 15.370 13 credito amounts lalin9 duo withln one year 2023 1012 Other tsxation arKI 5(Kial se¢urty Trade ueditor5 Other Cfeditors AccnJ4s 4.047 1.834 39.380 5261 9.766 27.932 1.659 47.809. 44.618 14 Res1rkt lunds Mtr•ement in fvMd5 Incoming Rewurr•$ 8alane• •t 31 r•sources •xp•nd•d March 2023 8•laTh at I Awll 2022 Education Authority InfrastnKture Fund Nl Siart Rank T'.BUC Do Something Active Education Authority Ulsier Gorden Villages Drugs and Alcohol Pro9rarnrne Lottery Grant UK Youth Paul Hamlyn 13111 iaoooi S78 2.OLN) 14.OCKI 14.OCKI 703 602 (1821 (25.6421 168.4381 (5.000) 16,561} (7.3161 {31.5Cl 126.1941 1.244 25.QC 68,438 s,000 6,561 9.588 31.Sfy) 26,194 272 3,018 188,281 1173.1441 1&155
BOYS & GIRLS CLUBS {NI) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE Y£4R ENDED 31 MARCH 2023 15 An*sis of net •u•ts beiween fvnds Unrestrfcted Restrlrfed Fund Fund 2023 2023 Total Total 2023 2022 Fund lanCeS at 31 Maith 2023 Ire IEpfE5ented ty. Tangible assets Cu(fent assetsi(liaIit1e$j 1.9S9 16,196 3.795 69,400 41.031 57,227 41,918 18,155 60.073 71195 16 ft•lated party tranMrtl•ns There were no di$dble lated p•ty tranmdons dur5ry the ye•r <2022 - none).