Company registered number: N1615277 Charity registered number: NIC102731 BOYS & GIRLS CLUBS (NI) IPri¥ate company Ilmlted by guarantee wSthout Share upltal) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Tony Clarke 53 Andersonstown Road Belfast BTII 9AG ADIAQBFE 1911212024 COMPANIES HOUSE A29 268
BOYS & GIRLS CLUBS (NI) CONTENTS PAGE Reference and administrative details Trustees, Annual Report (Incorporating the Director's Report) 2-14 Independent Examiner Report 15-16 Statement of Financial Activities 17 Balance Sheet 18 Notes to the Financial Statements 19-26
BOYS & GIRLS CLUBS INI) (Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Trustees. Annual Report (Incorporating the Director's Report) STRUCTURE, GOVERNANCE AND MANAGEMENT The charity is controlled by its governing document, a Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The company was incorporated on l November 2012 and registered with the.Charity Commission for Northern Ireland on 02 May 2015. REFERENCE AND ADMINISTRATIVE DETAILS Boys & Girls Clubs {Nl} Registered Company number N1615277 Registered Charity number NIC102731 Registered office Ground Floor 22 Stockmans Way Musgrave Park Industrial Estate Belfast BT9 7JU Secretary Mr M Dudlev TRUSTEES & DIRECTORS Ms K Fagan Mr C Forker Mr D Kennedy Mr R Adams Mr B McGinley Ms D Mullin Mr S Reynolds MrTThibodea INDEPENDENT EXAMINER Tony Clarke 53 Andersonstown Road Belfast BTII 9AG
BOYS & GIRLS CLUBS {NI> (Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Trustees, Annual Report (Incorporatlng the Dlrector's Report) The Trustees present their annual report and financial statements for the year ended 31st March 2024. Boys & Girls Clubs {Nl) is a charitable company registered with the Charity Commission for Northern Ireland (reference number NIC102731) and is formally accepted by HM Revenue and Customs for tax purposes {reference number XN474491 and as such was incorporated as a company on the 1st November 2012 under reference N1615277. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed by its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.00. It does not have a share capital and is formed otherwise than for profit. The charity was established in 1940 and was initially known as The Federation of Boys, Clubs, and more recently as Clubs for Young People INII. There is a professional staff team within the charity which works to support and represent a comprehensive network of around 150 local organizations throughout Northern Ireland. The charity works directly with 4000 children, young people, volunteers and youth workers each year and indirectly supports a network of over 15000 The principal address of the charity is Ground Floor, 22 Stockman's Way, Musgrave Park Industrial Estate, Belfast, BT9 7JU. The accounts have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement 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)" (as amended for accounting periods commencing from l January 2019). Objectives and activities The purpose of Boys & Girls Clubs INI) is to provide children and young people with positive opportunities that will enhance their personal development and social education. The charity seeks to enable and support young people throughout Northern Ireland to become involved in a wide variety of sporting, recreational, lifestyle and other non-formal educational activities undertaken to further its charitable purposes for the public benefit. Boys & Girls Clubs INI} is a leading youth work charity, SUPPOrting local youth provision in Northern Ireland by promoting the inclusion, engagement, achievement and development of all young people regardless of their gender, ethnic, cultural or religious background. The charity works to support the delivery and development of a wide range of programmes and services for young people and those who work on their behalf. Vlsion We envisage a fair and inclusive society which values and supports the development of all young people.
BOYS & GIRLS CLUBS (NI) (Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Trustees, Annual Report (Incorporating the Director's Report) {continued) Mission Boys & Girls Clubs aim to realise the personal development and social education of young people and to work in partnership with our members to work towards our vision. Values As a voluntary youth organisation and charitable company, we value.. The potential of all young people, our members, volunteers and staff: The active participation of young people in community development; The social and vocational education of children & young people,. The work of all those who support local youth provision wherever it is needed. Effective youth work and positive activities in community-based youth centres; Young people's Emotional Health and Well-being; The contribution of all who provide leadership for the realisation of our shared vision and mission; The protection and preservation of the natural and physical environments for the benefit of future generations. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. COMPLIANCE WITH PUBLIC BENEFIT REQUIREMENTS The Charity Trustees have complied with their duty to have due regard to the Charity Commission for Nl public benefit guidance when exercising any powers or duties to which the guidance is relevant. The services provided by Boys & Girls Clubs are normally free or at low cost at the point of delivery and we make every effort to ensure they are accessible to the target beneficiaries, through promotion of the service or programme, use of accessible local facilities and outreach approaches for young people so that many senrfices are delivered in accessible localities. No harm flows from our purposes and the charity have robust governance arrangements to mitigate risk, including clear and rigorous policies and procedures. an organisational risk register and staff supervision, training and development. CHARITABLE AcfiviTIES {2023-2024) Each year we typically work directly with over 3000 stakeholders. However, 2023/4, we generated more income than ever before in our 84 year history and were able to work with 4000 children, young people, volunteers and youth workers. During this financial year, we were able to attract funding from a variety of sponsors, strengthening the infrastructure of the organization and allowing the charity to grow our staff team. Member Service5 In addition to working directly with young people, Boys & Girls Clubs organised a range of important support services for member youth organisations, narnely:
BOYS & GIRLS CLUBS (NI) {Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Member Services Icontinuedl Keeping Children Safe- 201 attended quality-assured child protection training across 13 clubs. This includes Oasis Youth, St. Johns YC, St. Bronaghs YC, Hospital Road YC, Clonmore YC, Seven Derr¢s YC, Marrowbone YC, Pure Mental Nl, Peace Players Nl, Upper Andersonstown Community Forum, Sacred Heart ABC, Scotch Street Youth & Community Centre and Downpatrick ABC. This training was also delivered to 21 aspiring youth workers, studying at Ulster University. Access Nl - 221 vetting checks completed for personnel working in 57 youth organisations. Risk Management & Insurance Services - bespoke insurance products & legal compliance support for members. We work closely with Bern's Brett (charity insurer) to develop a robust insurance package that provides our members with comprehensive cover to meet their needs. During 2023-24 we supported 35 organizations. Communications - website & social media platforrns providin8 Youth Information Services. Our Youth News reaches over 643 individuals each fortnight, providing them with sectorial updates and opportunities to strengthen their services. This includes what is going on at Boys & Girls Clubs, vacancies in the sector and potential funds that are members are eligible for. Membership Training & Support - for example, Governance support, mitigating risk, bespoke safeguarding support, quality assurance, measuring impact and capturing value, policv development and training for understanding, supervision of members & any activities requested relating to general workforce development. Thinkuknow- Child Exploitation and Online Protection ICEOP)- online safety training. Website & social media channels - circulating opportunities and information services. Governance, Supervision & Appraisal- to ensure that members are adopting best practice and have appropriate structures in place. Fund-raising training for members- ensuring they are not over-reliant on a primary sponsor. Membership training & accreditation included the following,. Mental Health First Aid - increasing the confidence and competence of youth workers when responding to mental health concerns within their youth clubs and communities. Transformative leadership training & Support for 25 youth workers & volunteers involved in our services. Adverse Childhood Experiences (ACES training) helps youth workers understanding how adverse childhood experiences may affect children growing up. OCN qualifications - over 300 qualifications were achieved, including Youth Work Ll. Mental Health Awareness L2, Youth Leadership Ll, Substance Misuse, and Healthy Living. CMI in Leadership & Management-as one of the only charities on the island of Ireland authorized as a center for delivery with the Chartered Management Institute, we provided level 3 qualifications to over 10 youth workers from across our membership. First Aid training- 23 young people and youth leaders completed this training.
BOYS & GIRLS CLUBS (NI) {Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 General Provision- Youth Work Accredited Youth Work Programmes Commissioned by the Education Authority, the Accredited Youth Work Programmes {AYWP) was an 18-month project that involved designing, trialing, piloting and developing the first ever youth work specific frameworks across five areas. These themes are listed below. Good Relations Living in Safety & Stability Participation Health & Wellbeing Diversity, Inclusion and Equality of Opportunity We have continued to support or8anizations with these resources, providing support around understanding and implementation to promote practice and improve delivery standards for all. Community Relations: Boys & Girls Clubs successfully acquired funding through The Nl Executive Office's Policy, Together Building a United Community IT-BUC). The Camps, Sports Camp & Shared Camp, were well attended and very successful in bringing in 26 young people and youth leaders from both main traditions to develop local cross-community contact and friendships. Young people engaged in opportunities to discuss and share their sense of identity and cultural tradition and to experience sharing, challenge. The project was delivered in a hybrid model with young people enjoying good relations workshops, and a variety of outdoor activities. This included 20 vounR people and 5 volunteers from Ledlev Hall Boys & Girls Clubs and Newhill Youth Targeted Youth Work Targeted youth work normally involves an external sponsor supporting a youth project of greater duration and definition than a general (open access) youth programme. This year and in-keeping with our strategic priorities, targeted youth work involved Health & Well-Being and Good Relations projects and training courses for young people. the following projects were completed: Research & Development (R&D) We conducted sectorial research with 50 clubs to help refine our activities and services. This included issuing surveys and focus groups for local areas to better understand the needs of those Do Something Healthy (DSH) The Do Something Healthy was a regionalized intervention project that focused on addressing health inequalities and providing young people with opportunities for educational enrichment. The project attracted weekly engagement with 153 participants from 9 partners across Northern Ireland, 110 of which received OCN accreditations. The success of the project was well documented and was recognized in the Health & Wellbeing category at the CIH (Chartered Institute of Housing) awards. Do Something Healthy- Radius Housing.
BOYS & GIRLS CLUBS (NI) {Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Do Something Healthy (DSH) (Continued) Omagh Boys & Girls Club Dungannon Youth Resource Centre Newry- YES Project/Magnet Centre Coleraine- Westbann Portstewart Cookstown Derry/Londonderry Ballymena Belfast I Belfast 2 Youth Conferences Our annual youth conference at Farset International provided young people with the opportunity to come together from different backgrounds, share experiences and support the organization with determining priorities for the year ahead/reviewing current provision. This enabled Boys & Girls Clubs to work responsively to the needs of children, young people and those who work on their behalf. BGC Membership conference 22 Youth workers across 13 youth organisations attended our regional conference at the Cohannan Inn, Dungannon. The event focused on self-reflection and sustainability for practice improvement. Paul Hamlyn - For Art's Sake This was a year-long 'For Arts Sake, pilot is now finished. This project ran from January-December 2024 and explored how best to embed high-quality arts-based learning into the school curriculum. Six schools participated in the project: St. Patricks PS, Aghagallon - P516 Ballinderry PS, Ballinderry- P5 Loanends PS, Crumlin- P5 Holy Child PS, West Belfast- P5 Holv Familv PS. North Belfast- P5 Schools received four blocks of high-quality arts-based education in the classroom, alongside teacher training and additional resources. BGC hosted two stakeholder engagement events in November 2024; one rural (hosted in Ballinderry P.S.l and one urban (h05ted in Holy Child P.S.), to showcase work and achievements, share success stories, and to highlight the value in arts- based learning. Feedback from facilitators, pupils and teaching staff has been phenomenal. There is a high demand for this work throughout the primary school network.
BOYS & GIRLS CLUBS (NII (Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Education Authority- Regional Strategic We provided wraparound support for 33 local youth organisations that nominated Boys & Girls Clubs through the Education Authority. This involved supporting them across a variety of functions including HR, Audit, Governance, Safeguarding, Youth Work Training and resource development. Across the 2023/24 period, we have 662 sUPPOrt sessions across all the areas above. Feedback from one of our support sessions was as follows: 'Excellent delivery and very well managed, particularly with covering some sensitive topics and providing answers to some very challenging questions., Educat5on Authorlty - Reglonal Project Our x3 part-time staff in the South-We5t area of Northern Ireland delivered our Wellbeing for.all project on behalf of the Education Authority. The original outcomes sought by the sponsor were 150 young people over a 12-month period. However, our team surpassed this, working with 672 young people from 14 clubs. The feedback frorn those who participated, and the Education Authority was extremely positive, and the project will continue until March 2026. Education Authority- Regional Development- Wellbeing for all resource Commissioned in 2022, Boys & Girls Clubs were tasked with the Development of a Wellbeing for All Framework and Curriculum for Youth Work. This resource will be an invaluable tool to raise delivery standards and ensure that youth workers have the skills and understanding to deliverv emotional wellbeing sessions in their club and implement preventative measures to protect the wellbeing of children and young people aged 9- 18. -9-13 age band - Scotch Street Youth and Community Centre- 12 participants- 8 sessions -14-18 age band - John Paul 11 Youth Club - 10 participants- 8 sessions -14-18 aRe band - Oasis Youth Centre- 10 participants- I session. Feedback from these sessions was very positive with club leaders highlighting the significance and importance of the resource. A senior youth worker who participated in the project stated that: "For years we have been waiting for something like this, while we all know that mental health is a key i55ue in our communitie5, we have had nothing to help us deal with us. You are left to Use your own knowledge and due to sensitivity of the topic, this is daunting. This resource is straight forward and something I will be using weekly in my club" Garfield Weston When the charity was struggling, we reached out to Garfield Weston Foundation to provide funding to support staff costs. The foundation provided us with £25k of unrestricted funding that was used for core costs and supporting the development of our membership. This enabled the charity to grow our membership from 77 to 150 and provide 33 bespoke engagement sessions and 14 club visits.
BOYS & GIRLS CLUBS (NI) {Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Dormont Accounts- DST This funding was used to support the development of the internal capacity within Boys & Girls Clubs. As we have continued to grow, the funds were used for HR audits to occur, policy reviews, coaching & mentoring and opportunities for current staff to build their capabilities through ongoing training & development. This fund was the catalyst for being able to achieve status as a center to deliver qualifications through the Chartered Management Institute. Rank- Aspire In September 2023, Boys & Girls Clubs hired Conor, our project youth work as part of Rank Aspire. Conor's role was to work at John Paul Youth Club in Ardoyne and trial a new method of working for the charity which looked at harnessing closer relationships with local clubs. As part of this, Conor supported Karen with organising local and regional events such as social media training, 5 a-side football, training events in the UK, National & International Boxing events and delivered a youth work programme around political awareness and social change with young people in Ardoyne. Overall, as part of the fund, Conor worked with 216 young people across 7 core services. Rank- Start here As part of this fund, Karen oversaw the Youth programmes around Health & Wellbeing. The most notable was the Boxing events and conducting research on behalf of the organization to ensure we are working responsively to need. Regional Boxlng In partnership with the Co Antrim Boxing Association the regional boxing competition was held on the 8th of October at Corpus Christie ABC with 40 clubs and 131 young boxers signing up to enter the competition. The successful event was held over three nights at the Belfast club with thanks to the club, the Co Antrim board. and the Northern Ireland Ambulance Service. Internatlonal Boxing 40 young people, boxers and officials traveled to England over three consecutive weekends to participate in the UK Boxing Championships. This included events in Birmingham, Blackburn & Bridlington. The action provided extremely positive feedback and one young person from our cohort took home Gold. 5 a-side competitions We held a S-side competition in Omagh for 50 young people across 4 organisations. This involved bringing clubs together to compete in a sporting activity and acts as a pathway for them to get involved in further services. Belfast City Council- Capacity Building BGC have worked in partnership with approximately 15 youth, sports, and community organisations to deliver compliance, governance and fundraising support. In partnership with Sported, five organisations have received individual support based on their support needs/ requests: Limestone United- Support to help create club development plan Belfast Wolves Volleyball Club- Support to develop business plan
BOYS & GIRLS CLUBS INI> (Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Belfast City Council (Continued) Rathfern Community Regeneration Group- Support to develop and implement a marketing and volunteer recruitment plan Irish Football Network- Support to develop a business plan Russian Speaking Community Nl - Training on community development and volunteer management. 5 learners completed a L3 CMI Leadership & Management Qualification throughout the period February- March 2024. Participants took part in three half-day workshops around the theme of 'Monitoring Quality to Improve Outcomes,. Learners have received one-to-one guidance and support throughout and will receive certification for their Award in April. This course was delivered in partnership with Black Sheep Consultancy Services. Other capacity support delivered throughout the period Feb-march 2024: 17 organisations received free subscription to GrantTracker, alongside one demonstration session (Tuesday 19th March) on how best to use this. 6 club leaders awarded QA Level 3 Award in Mental Health First Aid in the Workplace (RQF) - Delivered by COG Training. 10 club leaders awarded QA Level 3 Award in Emergency First Aid at Work IRQF) - Delivered bv COG Training. 16 club leaders completed DesiRnated Officer TraininR in partnershiD With Volunteer Now. Reconciliation Fund- Department of Foreign Affairs (Conway Youth Center & Tullymore) Tullymore continued with the reconciliation fund participating in one of our accredited youth work programmes IAYWP) with their young people. Karen & Georgia kick start the programme in Conway with a group of 15 young people aged 9-15 years old. The group have been doing an AYWP on Participation, they are currently working on a social action project to carry out in their communitv. Dodgeball- Train the Trainer We launched our dodgeball programme at the end of February with a train the trainer event where 10 youth leaders came together from John Paul, Marrowbone, Sandyrow and Glen Community Centre to be trained in how to coach dodgeball. The session was led by coaches and young people from Kapow Dodgeball. The clubs have been running dodgeball sessions in their clubs for 3-4 weeks and we will be hosting a dodgeball tournament with Kapow Dodgeball at the end of Apri I for all clubs to participate in. Drugs & Alcohol Youth Work Curriculum In partnership with ASCERT, Boys & Girls Clubs were tasked with designing the first ever Drug and alcohol Prevention Curriculum for Youth work professionals working with young people aged 9- 18. This curriculum provides a blueprint to ensure that youth workers are best supported to provide up to date intervention methods to tackle drugs & alcohol in their communities. This was recognized as a huge success and involved 150 youth workers across 100 clubs across Northern Ireland. We continue to push this to our members and encourage them to utilize the resource. This is now on our website and accessible to all.
BOYS & GIRLS CLUBS (NI) (Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Summary As illustrated above, the charity has provided a wraparound support to children, young people and local youth clubs and associations. Throughout 2023-24, Boys & Girls Clubs carried out 491 charitable activities, from accredited training and youth programmes to compliance support and core services. Financial review The financial statements of the charity for the period 1st April 2023 to 31st March 2024 incorporate the requirements of the Statement of Recommended Practice {SORP}: Accounting and Reporting by Charities. To meet the requirements of SORP, the Statement of Financial Activities includes all the transactions of the charity's funds, be they designated, restricted, unrestricted or endowed. In the absence of core funding, Boys & Girls Clubs successfully attracted a range of sponsors and private donors to ensure that the charity had sufficient resources to carry out essential services. Progress is being made to reduce costs and build on the success of the year through developing the organizational fundraising capacity and income generation. The principal funding source5 are shown in the notes to the accounts. Reserves Policy The Board of Trustees has initiated a reserves policy which is reviewed annually. The policy accords with the Charity Commission's guidelines {Charity Reserves CC19 dated May 1997). Currently, the reserves policy has two elements, namely to "Underpin the running of Headquarters with three months, running costs; and "Within the three months running costs identify those costs that will enable the charity to meet its obligations to staff and other stakeholders whilst removing unnecessary expenditure" The target level for reserves is approximately £20,000. The general reserve including fixed assets at 31st March 2023 is £ 30,300. Rlsk Management The Board of Trustees of Boys & Girls Clubs (Nll has carried out a detailed evaluation of all risks to which the charity is exposed and in particular, to those relating to operations and finance. In areas of little or no risk, existing controls were found to be satisfactory although regular assessment of working practices will continue. In those areas where an element of risk was found to exist it has initiated an ongoing review in order to mitigate such risks by agreeing a course of action with the Senior Management Team; introduction of budgetary controls for financial monitoring. introduction of an internal risk assessment document and associated software in accordance with Charity Commission guidelines, approved by the Board and implemented with regular reviews. a full review of custodian trustee responsibilities; reducing the risk through the introduction of new procedures; continuous monitoring; developing an appropriate insurance portfolio. We identified that in previous years, we were over-reliant on a primary funder, the Education Authority. However, in 2023-24, we focused on risk mitigation, spreading the range of sponsors and ensuring that we were not at the mercy of budgetary fluctuations in the public budget. We have conducted an HR review of the organization to ensure we have a sustainable Staffing structure, conducted a policy review to make sure all practices are up to date and completed a strategic plan that will guide the charity into the next chapter. 10
BOYS & GIRLS CLUBS (NI) (Privote cornpany limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Rlsk Management (Contlnued) Overall, the charity focused on sustainability, building the internal infrastructure and taking lessons from previous years to limit risk moving forward. After using a substantial portion of reserves in 2022123, we were able to replenish these and now have a healthy balance of £76,644. Plans for Future Periods Boys & Girls Clubs (Nl) operates a yearly planning cycle that is measured against its capacity to achieve the outcomes illustrated in the strategic plan. We have an extremely competent and capable team that continues to overachieve and support our extensive membership. We were successful with attracting SEUPB funding, providing the organization with 3 multi-year budgets and much needed security of funding. This has helped consolidate finances moving forward and ensured that we can strategically plan as opposed to being reactionary on a yearly basis. In 2023-24 we conducted the process of strategic planning, creating a roadmap together with stakeholders that will guide us until 2030. Our strategic plan over the next year has a set of eight interrelated prioritie5, namely: Establish a streamline method of effective communication with membership organizations throu8h leveraging our di8ltal capabilities. For example, Microsoft Conferencing through utilizing the "Owl" technology to overcome logistical issues. This will create a two-way method of communication with stakeholders and enable us to enhance services, provide or8anizational updates and ensure their priorities are integrated as priorities. This must be completed in a quarterly basis, bringing organizations to leverage resources, promote collaboration and create conditions that best support children and young people. A key strength of charity is the regional nature of services, but this is also a limitation due to IoRiStica l Droblems. This will helD Mitiate this. BGC must proactively establish strategic partnerships with mission aligned organizations across Nl, Ireland and the UK, Our staff team is small, and the scope of delivery is therefore limited. Enhancing our network and developing partnerships will allow us to increase volume of delivery, provide more holistic support for our membership, and attract more support. stablish a social enterprise element of the organization by leveraging staff expertise to generate an independent revenue stream and unrestricted funding. We will liaise with regional and local voluntary organizations for data collection to inform ser4ice delivery and ensure that our youth work activities and services are evolving Membership development is a huge priority for Boys & Girls Clubs moving forward. Our membership was depleted due to several factors in the past i.e. closure of smaller centers. We have appointed a Membership Development Officer to re-build our membership and this has happened expeditiously. 11
BOYS & GIRLS CLUBS (NI) {Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 To further develop our membership, we must return to our roots" and re-establish a youth programme for membership clubs. For example, re-introduce the regional and national 6 boxing competitions that provide an essential service to a specific membership segment. As you can see from charitable activities above, this has happened due to the appointment of a Sport Development Officer. To secure Peace Plus contracts, thus creating an avenue of multi-year support that will help us engage with more members, increase volume of delivery and provide additional resources 7 for the organization to reinvest in children and young people. As also detailed above. this has happened, providing us with multi-year funding and the ability to provide comprehensive youth programmes to children, young people and our membership organizations. Facilitate the move to a new youth friendly premises and build a more in-depth "community connection" A strength of the charity is the network we have in local communities. However, to build on this deep connection, the charity must look at a presence at local level. Structure, governance and management The charity is a company limited by 8uarantee. The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: Mr Donal Kennedy Mr Thomas Thibodeau Mr Ryan Adams Ms Dympna Mullin Ms K Fagan Mr C Forker Mr Barry McGlinley Mr Stephen Reynolds Members of the Board of Trustees are recruited mainly from member youth organisations and through a variety of other sources. Firstly, new appointees are sourced from the charity's own network of member youth organisations, as specified in the Association's Articles, with each vacant position subject to election and ratification from the appropriate nominating member. In addition, three honorary office bearers are appointed from the Board members by private ballot to serve on the Board, these being-. Honorary Chair, Vice-chair and Treasurer. Trustees may also be co-opted from the local business community when a specific skill's gap or need is identified on the Board (such as finance, communications, fundraising etc.}. This may mean advertising in the press or on the web and in specific recruitment sources. All Board of Trustees members are either elected or co-opted on to the Board and are carefully selected to ensure that they have the necessary skills required and commitment to the work and ethos of the charity. The Board is suooorted bv a oresident and three vice-oresidents. 12
BOYS & GIRLS CLU8S (NII (Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 The role of the Board of Trustees is to govern, oversee policy and provide strategic leadership and direction to advance the charity's mission, and charitable aims and objects. The main functions of the Board of Trustees include.. Promotion of the organisation Formulation of strategic leadership and direction Legal, ethical and financial integrity and maintenance of accountability Financial probity and management, including adoption and oversight of the annual budget Formulation and oversight of policies and procedures Oversight of programme planning and evaluation Personnel evaluation and development Review and assessment of organisational reports The board is directly supported in its role by the Boys & Girls Clubs, Chief Executive. who also acts as Company Secretary and Accounting Officer: and by the Head of Finance & Corporate Services. It is the policy of Boys & Girls Clubs to ensure that the appointment of all staff and volunteers is governed by The Safeguarding Vulnerable Groups (Nl> Order 2007 as amended by the Protection of Freedoms Act 2012. Each rnember is inducted into the role of charitable trustee on the Board of Trustees. Members are provided with a copy of "The Essential Trustee and meet with the Chair and Chief Executive to agree an induction plan. The Board of Trustees is formally approved by the wider membership at the members, Annual General Meeting. Related Parties Boys & Girls Clubs (Nll is affiliated to the National Association of 8oys & Girls Clubs (England) and works collaboratively with its sister organisations, Boys & Girls Clubs of Scotland and Boys & Girls Clubs of Wales in the planning, organisation and delivery of international youth projects. The organization is also related to the World Federation of Youth Clubs. It is the policy of Boys & Girls Clubs (Nll that no person related to or beneficiary of a member of staff or member of the Board of Trustees will benefit financially or otherwise from the award of a contract, or other asset of the charity, unless where this is permitted in accordance with and subject to the conditions in Section 88 to 90 of the Charities Act {Northern Ireland) 2008. This policy is further advanced through the application of the 'Declaration of Director's Interest, and the 'Conflict5 of Interest, policies and supported by the rigorous maintenance of a detailed Asset ReRister, which is routinelv and independently monitored. Disclosure of information to Independent Examiner Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the independent examination, but of which the independent examiner is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the independent examiner is aware of such information. The trustees, report was approved by the Board of Trustees. 13
BOYS & GIRLS CLUBS (NI) {Private company limited by guarantee without share capital} TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Trustees, Annual Report (Incorporating the Director's Report) (continued) Tru5tees' responsibilities statement The Trustees (who are also directors of 80YS & GIRLS CLUBS {Nl) for the purposes of companv lawy are responsible for preparing the Trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standard (United Kingdom Generally Accepted Accounting Practice) Company law requires the trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the income resources and application of resources, including the income and expenditue of the charitable company for that period. In preparing these financial statements. the Trustees are required to: select suitable accounting policies and then apply them consistentlv observe the methods and principles in the Charlties SORP; make judgments and accounting estimates that are reasonable and prudent," prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transaction and disclose with reasonable accuracy at any time the financial position of the charitable company and the enable them to ensure that the financial statements comply with the Companies Act 2019. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the Trustees, on and si8ned on behalf by: Stephen R ynolds Honorary Treasurer 14
BOYS & GIRLS CLUBS (NI) (Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BOYS & GIRLS CLUBS (NI) I report on the financial statements of the company for the year ended 31 March 2024 which are set out on pages 17 and 18. Respectlve responsibilities of trustees and exarniner The trustees, who are also the directors of the company for the purpose of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the company is not subject to audit under company law, and is eligible for Independent examination it is my responsibility to: examine the accounts under section 65 of the Charities Act follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland under section 65{9)Ib> of the Charities Act; and State whether particular matters have come to my attention. Basls of Independent Examiner'5 report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carrled out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It was also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving us cause to believe: That accounting records were not kept in accordance with section 386 of the Companies Act 2006 That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing the accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland That there is further information needed for a proper understanding of the accounts to be reached Independent examinerfs statement I have completed my examination and have no concerns in respect of the matters {1) to (4) listed above and, in connection with following the directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. (a) which gives me reasonable cause to believe that in any material respect the requirement5. {il to keep accounting records in accordance with section 386 of the Companies Act 2006; and 15
BOYS & GIRLS CLUBS (NI) (Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BOYS & GIRLS CLUBS (NI) (continued) Independent examinerfs statement continued... {ii) to prepare financial statements which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities.. have not been met or {b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. ony arke 53 Andersonstown Road Belfast BTII 9AG Date: 16
BOYS & GIRLS CLUBS (NI) (Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT Year to Unrestricted Restricted 31-Mar-24 Funds Funds TOTAL Yearto 31-Mar-23 TOTAL Note Income from: Donations and Legacies Charitable Activities Investments Other Income 28,576 28.576 448,449 8,049 217,367 104 4,061 448,449 Total Income 28,576 448,449 477,025 229,581 Expendlture on: Charitable Activities 1,850 389.116 390,965 242,703 Total expenditure: 1,850 389,116 390,965 242.703 Net Sncome / (expendlture) 26,726 59,333 86,060 (13,1221 Transfers between funds 8,000 18,000) Net movement in funds 34,726 51,333 86,060 113,122) Reconclliatlon of funds Total funds brought forward 41,918 18,155 60,073 73,195 Total funds carried forward 76,644 69,488 146.133 60.073 The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continulng activities. The notes on page 19 to 26 form an integral part of these accounts 17
BOYS & GIRLS CLUBS (NI) {Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 BALANCE SHEET As at 31 March 2024 2024 2023 Note Flxed Assets Tangible Asset5 13 2,639 2,639 2,846 2,846 Current Asset5 Debtors Cash at bank 9,050 159,383 168,433 4,832 100,204 105,036 Llabllltles Creditors: amounts fallin8 due withln one year (24,939) (47,809) Net Current Assets 143,494 57,227 Total A5set5 Le55 Current (Liabilitiesl 146,133 60,073 Net assets 146,133 60,073 Funds Restricted Unrestricted 69,488 76,644 18,155 41,918 TOTAL FUNDS 11 146.133 60,073 The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The Trustees consider that the company is entitled to exemption from the requirment under the provisions of section 477 of the Companies Act 2006 and members have not required the companv to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Trustees acknowledge their responsibilities for complying with the requirments of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statement5 were approved by the board directors on signed on their behalf bv: i*/1 L/L4..... and were Stephen nolds Honorary Treasurer The notes on page 19 to 26 form an integral part of these accounts 18
BOYS & GIRLS CLUBS (NI) (Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 NOTES TO THE ACCOUNTS l Accounting policles (a) Basis of preparation of financial statements The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019) - (Charities SORP (FRS 102) the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. BOYS & GIRLS CLUB5 (Nl) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised as historical cost or transaction value unless otherwise stated in the relevant accounting policy. (b} General information BOYS & GIRLS CLUBS (NI) 15 a private company limited by guarantee. The company is incorporated in Northern Ireland and has the company number N1615277 The registered office address and principal place of business is Ground Floor,22 Stockmans Way, Musgrave Park Industrial Estate, Belfast, Co. Antrim, BT9 7JU. The purpose of Boys & Girls Clubs {Nll is to provide children and young people with positive opportunities that will enhance their personal development and Social education. The charity seeks to enable and support young people throughout Northern Ireland to become involved in a wide variety of sporting, recreational, lifestyle and other non-formal educational activities undertaken to further its charitable purposes for the public benefit. The financial statements are presented in Sterlin81£). The level of rounding is £1. (c) Company 5tatUS The company is a company limited by guarantee. The members of the company are the Trustees names on page l. In the event of the company being wound up the liability in respect of the guarantee is limited to £1 per member of the company. (d) Going concern After reviewing the charities forecasts and projections, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basi5 in preparing it financial statements. (e) Income All income is recognised once the company has entitlement to the income. It is probable that the income will be received and the amount of income receivable can be measured reliably. Donated services or facilities are recognised when the company has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the company of the item is probable and the economic benefit can be measured reliably In accordance with the Charitie5 SORP (FRS 102). 19
BOYS & GIRLS CLUBS (NI (Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 NOTES TO THE ACCOUNTS (continued) (e) Income continued On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the company which is the amount the company would be willing to pay to obtain services or facilities of equivalent economic benefit on the open market,. a corresponding amount is then recognised in expenditure in the period of receipt. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of donation. Income tax recoverable in relation to investments income is recognised at the time the investment income is receivable. {fj Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party. It is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The cost of each activity are made up of the total direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on the basis consistent with the use of resources. Support costs are those costs incurred directly in support of expenditure on the objects of the company. (g) Tangible fixed assets and depreciation A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of the asset may not be recoverable. Shortfalls between the caring value of the fixed assets and their recoverable amounts are recognised as impairments, impairments losses are recognised in the Statement of financial activities incorporating income and expenditure account. Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation if provided at rated calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Fixtures & Fittings Motor Vehicles 25-35Yo Reducing Balance 35% Reducing Balance 20
BOYS & GIRLS CLUBS (NI) {Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 NOTES TO THE ACCOUNTS (continued) Ih) Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the bank. (i) Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. (i) Cash at Bank and in hand Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit of similar account. (k) Liabilities and provisions Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that the transfer of economic beneflt will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount at the company anticipates it will pay to settle the debt or the amount it has received as adv.anced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of these amounts, discounted at the pre-tax discounted rate that reflects the risks specific to the liabllity. The unwinding of the discount is recoginsed within the interest payable and similar charges. (l) Financlal Instruments The company only has financial assets and financial liabilities of a kind that qualifies as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. (m) Fund accounting General funds are unrestricted funds which are available for the use at the discretion of the Trustees in the furtherance of the general objectives of the company and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with the specific restrictions imposed by donors or which have been raised by the company for particular purposes, The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. 21
BOYS & GIRLS CLUBS (NI) IPrivate company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 NOTES TO THE ACCOUNTS Icontinued) 2 Income from Donations and Le acies 2024 2023 Unrestricted Funds Restrlcted Funds TOTAL TOTAL Donations Totals 2024 28,576 28.576 28,576 28,576 8,049 8,049 Totals 2023 8,049 8,049 3 Income from Charitable Activities 2024 2023 Unrestricted Funds Restricted Funds TOTAL TOTAL UK Youth Education Authority Ulster Garden Villages Do Something Active Paul Hamlyn Other Dept of Foreign Affairs Reconciiation grant Rank Radius Belfast City Council Capacity Grant Belfast City Council Active 8elfast Lottery Grant Totals 2024 31,500 68,438 5,000 25,000 26,194 61,235 197,911 197,911 52,806 52,806 16,697 16,697 57,000 S7,000 35,862 35,862 49,247 49,247 9,501 9,501 29,425 29,425 448,449 448,449 217.367 Totals 2023 29,086 188.281 217,367 22
BOYS & GIRLS CLUBS (NI) IPrivate company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 NOTES TO THE ACCOUNTS (CONTINUED) 4 Staff Costs and Number5 2024 2023 Gross wages and salaries Social security costs Pension Costs 221,410 12,347 11,999 245,756 164,102 9,291 7,777 181.170 No employee received emoluments of more than £60,000 (2023.. None) The average monthly number of employees during the year was: 2024 Number 14 2023 Number 5 Ex enditure 2024 2023 Charitable Activities Unrestrlcted Funds Restrlcted Funds TOTAL TOTAL Staff costs Motor & Travel Costs Accommodation Faciliation & Equipment Other Staff Costs Programme Costs Office Costs Audit & Accountancy Depreciation Rent Water Charges Heat & Light Insurance Consultancy Fees Bank Charges Legal and Professional Affilliation Fees Total 2024 245,756 1,280 245.756 1,664 181,170 2,931 4.094 8,279 1,717 5,802 10,427 1,200 1,283 13.276 744 2,016 844 6,000 271 1,744 905 242.703 384 1,186 1,889 105,179 6,469 2,744 1,104 13,277 778 1,113 947 6.850 3,075 105.179 6,469 2,744 1.104 13,277 778 1.113 947 6,850 279 279 1,730 1,730 389,116 390,965 1,850 Total 2023 69,559 173,144 242.703 23
80YS & GIRLS CLUBS (NI) IPrivate company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 NOTES TO THE ACCOUNTS ICONTINUED) 6 Trustees remuneration & expenses During the year, no Trustees received any remuneration (2023 - £NIL). During the year, no Trustees received any benefits in kind {2023 - £NIL). During the year, no Trustees received any reimbursement of expenses {2023 - £NIL). 7 Debtors 2024 2023 Trade Debtors Other Debtors Prepayments and accrued income Total 2024 3,392 1,319 4,338 9,050 1,681 1,000 2,151 1,681 8 Creditors: amounts fallin due within one ear 2024 2023 Accruals & Deferred Income HMRC PAYE & Pension Trade Creditors Other Creditors Total 2024 2,217 6,749 15,871 102 24,939 2,548 4,047 1,834 39,380 47.809 9 Inde endent examiner's remuneration The independent Examiner's remuneration amounts to an Independent Examination fee of £1,200 {2023 - £1,200} 10 Related transactions There were no related party transactions during the year. 24
BOYS & GIRLS CLUBS (NI) (Private company limited by guarantee without share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 NOTES TO THE ACCOUNTS Icontinued) 11 Statement of funds- current ear Balance at.. l April 2023 Income Expenditure Transfer in/out Balance at 31 March 2024 Restrlcted funds Education Authority T:BUC Do Something Active Education Authority DFA Reconciiation grant Rank Radius BCC Capacity Grant BCC Active Belfast Lottery Grant Paul Hamlyn Total restricted funds 578 703 602 (3111 (182) 1602) {197,911) 16,697) (45,300) (8621 (49,247) (9,5011 125,697) {52,806) {389,116) 267 521 197,911 16,697 57,000 35,862 49,247 9,501 29,425 52,806 448,449 10.000 17,700 35.000 14,000 (8,000) 2,272 6,000 18.ISS {8,000) 69,488 Unrestricted funds General Total Unrestricted fund5 41,918 41,918 28,576 28,576 (1,850) (1,850) 8,000 8,000 76,644 76,644 Total of funds - current ye¢ 60.073 477,025 {390,965) 146,133 12 Statement of fund - rlor ear Balance at l April 2022 70,177 3,018 73,195 Balance at 31 March 2023 41,918 18,155 60.073 Income Expenditure Transfer in/out Total unrestricted funds Total restricted funds Total of funds - prior year 41,300 183,281 224,581 {69,559) {168,144) (237,703) 25
BOYS & GIRLS CLUBS (NI) {Private company limited by guarantee without share capital) TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Overview of Restricted Funds continued 13 Fixed Assets Fixtures and flttings Motor Vehicles Total COST At l April 2023 Additions At 31 March 2024 10,217 898 11.115 1,548 11,765 898 12,663 1,548 DEPRECIATION At l April 2023 Charge for the year At 31 March 2024 7,385 1,099 8,484 1,534 8,919 1,104 10,023 1,539 NET BOOK VALUE At beginning of period At 31 March 2024 2,832 2.630 14 2,846 2,639 26