Rewstration nurnber N1615277 BOYS & GIRLS CLUBS <NI) Company Jimited by guarantee ADnual' report and financial ststements for the ye#r ended 31 March 2025 Iiiw REIHOL8P 3011212025 COMPANIES HOUSE *AEU7WIQJ• 2110112026 COMPANIES HOUSE RM
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BOYS & CIRLS CLUBS (NI) Contents Directors, report Page 1-16 Audilors, report 17-20 Statement of Financial Activities 21 Balance sheet 22 Cash flow statement 2J Notes to the financial Siatements 24.33
BOYS & GIRLS CLUBS (NI) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their report and account5 for the year ended 31 March 2025 Boys & Girls Clubs {Nl) Is a charitable company re9Stered with the Charity Commission for Northern Ireland (reference number NIC102731) and IS formalty accepted by HM Revenue and Custorns for tax purposes (reference number XN47449) and as such was Incorporated as a company on the I st 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 sociation In the event of the company being Wou1 up members are required to contribute an amount not exceedin9 £100 It does not have a share capitsl and Is formed otherwise than for profit The charity was estsblished In 1940 and was Initsally known as The Federation of Boys, Clubs, and more recently as Clubs for Young People (Nl) There Is a professional staff team within the charity which works to support and represent a CoMprehenve netDrk of around 150 local organizations throughout Northern Ireland The charity works dir&tly With 4000 children, young people, volltnteers and youth workers each year and indirectly supports a neIOrk of over 1 SOOO Individuals The principal address of the charity is Unit 7 Black Mountsin Shared Space, 280 Ballygomartin Rd, Belfast BT13 3NG. The accounts have been prepared In accordance with the accounting policies set out In note 1 to the accounts and comply with the charity's governing dUMent the Companies Act 2006 and "Accounting and Reporting by Charitses Statement of Recommend Practice applicable to chanties preparing thejr accounts In accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland (FRS 102). (as amended for accounting PerIS commencing frorn 1 January 2019) Objectives and activities The purpose of Boys & Girls Clubs (Nl) Is to provide children and young people wth posjtive opportunities that will enhance their personal devdopment and social education The charity seek5 to enable and Support young people throughout Northern Ireland to become Involved In a wide variety of sporting, recreational, lifestyle and other non-foFmal educational actiwties undertaken to further its chantable purposes for the public benefit Boys & Girls Clubs (Nl) Is a leading youth work charity, supporting local youth provision In Northern Ireland by promoting the Inclusion, engagefflenL achievement and development of all young people re9ardless of their gender, ethniG cultural or religious background The charity works to support the delivery and development of a wide range of prograrrmes and services for young people and those who work on their behalf.
BOYS & GIRLS CLUBS (NI) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Wision We enwsage a fair and inclusive society which values and supports the development of all young peopla M155ion Boys & Girls Clubs aim to realise the personal devdoprnent and social educatjon of young people and to work In partnership with our members to work tOW3rd5 our vision Value5 As a voluntary youth organisation and chafrtable ccrnpany, we value The potential of all young people, our members, volunteers and staff the active participation of young people in comrnunty developmenL the social and vocational education of children & Jrung people, the work of all those who support local youth provsion wherever It Is needed, effective youth work and positive attivities In community-based youth centres, young people's r£tr4 Health and Well-being, the contribution of all who provjde leadership for the rea115ation 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 IssuÉrl by the Charity Commission In deciding what actiwties the charity should undertake COMPUANCE 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 sep41ces provided by Boys & Girls Clubs are normalty 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 aThJ outreach approaches for young people so that many services 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 procedurs, an organisational r15k register and staff supeNsion, training and development CHARITABLE AcfiviTIES (2024-2025) Each year we typically work directly with over 3CrfJO stakeholders However, 2024/5, we generated more Income than ever before In our 85-year history and were able to work with directly with 5000 children, young people, volunteers and youth workers Dunng this financial year, we were able to attract fundirvJ frorn a varjety of sponsors, stren9thenJng the InfrastrLJCture of the organization and allowing the charity to grow our staff team
BOYS & GIRLS CLUBS (NI) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Member Services In addition to workin9 direttiy with young people, Boys & Girls Clubs Ofganised a range of Important support services for member youth organisations, nanely Keeping Children Safe - 213 attended quality-assured child protection trairtng across 13 clubs This Includes Oasis Youth, St. Johns YC, St. Bronaghs YQ Hospital Road YC, Clonmore YC, Seven Derry's YC, Marrowbone YC, Peace Players Nl, Upper AndersOOWn Community Forum, Community Intercultural Pro9ramme (CIP), Oasis Youth Club, Glen Parent Youth Club, Scotch Street Youth & Community Centre and Downpatrick ABC This training was a150 delivered to 21 aspiring youth workers, stutying at U15ter University Access NI - 308 vetting checks completed for personnel working in 65 yxth organizations Risk Management & Insurance Service5 - bespoke Insurance products & legal compliance support for members We work closely with Bern's Brett (charity Insurer) to develop a robust insuiance package that provides our members with cornprehensive cover to meet their needs During 2024-25 we supported 27 organizations Including St Oliver Plunket Crossmaglen, St Louis House and Omagh Boys & Girls Clubs Communications - website & social media platforms 0Viding Youth Information Services Our Youth News reaches over 657 Individuals each fortnight, 0viding them with sectorial updates and opportunities to strengthen their serwces This Includes what Is going on at Boys & Girls Clubs, vacancies In the sector and potential funds that are members are eligible for This Increases each year Membership Training & Support - for example, GoverTh3nce support, mitigating nsl bespoke safeguarding support quality assurance, measuring Impact and captunng value, policy development and training for understanding, supervision of mem1rS & any activities requested relating to general workforce development Website & social media channels ~ circulating opportunities and Information seICeS We started the process to get our Webte re-done to capture Impact and provide members with a centralized hub they can refer to and receive support Governance. Supervision & Appra15al- to ensure that members are adopting best practice and have appropriate strurtures In place We provided governance support to 18 organisaticns, this Included AGM support, constitution creation and amendments sub-structures for accountaknlity/specialisms
BOYS & GIRLS CLUBS (NI) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORD FOR THE YEAR ENDED 31 MARCH 2025 Strategic planning support for local 5 local organtsations Fund-raising training for members- ensurjng they are not over-TelJant on 3 primary spon50r. We supported organisations and helped them bring in over 600k to communities across Northern Ireland Membefship training & accreditation Included the fdlowng Mental Health First Aid - Increasing the confidence and competence of youth workers when responding to mentsi health COnrnS within their youth clubs and communities This Included 90 participants from across Nl Safetalk - supported 90 youth orkerS and volunteers learn how to cope with acute mentsl health Issues as they arise In their or9anisation5 Transformative leadership training & Support for 12 youth workers & volunteers Involved In our serwces Adverse Childhood EXperIenS (ACES training) helps youth VK)rkers Undetsndlng how adverse childhood experiences may affect children growng up OCN qualifications - over 4(X) qualtfications were &hEved, Including Youth Work L1/2, Mental Health Awareness L2, St$ ManagemenL Youth Leadership L1, Substance Misuse, and Healthy VIng 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 prOVed level 3 qualifications to ovu 14 youth workers from across our membeT5hip First Atd training - 20 volunteers and youth leade15 completed this traiThng General Provision - Youth Work Accredited Youth Work Pro9rammes and Resource Devebpment In 2022-23 we were commissioned by the Educ3tion Airthority to develop the Accredrted Youth Work Programmes IAYWP). This was an 18-month projeci that Involved designing, trialing, piloting and develcping the first ever youth work specific frameworks across fve areas These themes are listed below Good Relations Living In Safety & stability Participation Health & Wellbeing Diversity, Inclusion and Equality of Opportunity Orugs & Alcohol We have continued to develop and adapt these resoUe5 to SUPPOrt volunteers, youth workers and raise the standard of youth work delivery across Nl This was made possible through the appointment of a member of stsff who specifically looks at Resource Developrnent We continue to support organizations with these resouKes,
BOYS & GIRLS CLUBS (NI) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 providing support around understsnding and implementation to pronKJte good prathce and Improve delivery standard5 for all Communty Relations: Boys & Girls Clubs successfully acquired funding through The Nl Executive Office's Policy, Together Building a United Communrty ff-BUQ The Camps, Sports Camp & Shared Camp, were well attended and very successful In bringing in 26 young people and youth leaders frorn both main traditsons to develop Ioc31 cross-communrty contact and friendships. Young people engaged In opportunities to discuss and share their sense of identity and cultural tradition and to experience sharingi challenge The project was delivered In a hybrid model with young people enjoying good relations workshops, and a variety of outdoor actimties This Included 25 young people and 7 voluntews from Dungannon Youth Resource Centre & Oasis Portadown Targeted Youth Work Targeted youth work norrnally Involve5 an external onsor supporting a youth project of 9reater duration and definition than a general (open access) youth programme This year and In keeping with our strategic prionties, targeted youth work Invoed Health & Well-Being and Good Relations projects and training courses for young people, the following projects were completed Imw TrG IrKknd8J 1X) rg FEr 45 ad PC£ staff Ths tyJJt do wdl rfwe dvj ryjt ert tht mpxt woJld trKEe we save Peace Plus - Our Generation (OG) Our Generation Is one of the largest yOLrth wor* cor60rtiums to tackle youth mentsl health on the Islarkg ot Ireland Funded by Peace Plus under the Youth Mental Health Fund and led by Athon Mental Health, we vrt)rk with 9 partner organizations to provide an Interverthon project around the theme of mentsl health and good lations for children, young people, youth workers and volunteers The project dirertty engages 1200 participants each year across a vanety of functions For exampk, developing youth workers through Mental Health Training creates shared-leaming events. and prowdes a 70-k programme around building resilience. dealing wth emotions and rajsing awareness of social Issues thw experience We have 10 part-tirne staff members WI are working on this and rt reaches across Nl, en5unng that both urban and Nral areas receive support TIE project directly engages with 40 organ15ations annually and conbnues to grow a5 Posltive feedback comes In Peace Plus - United Youth Initiatives (UYI)
BOYS & GIRLS CLUBS (NI) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Funded under the non-formal education strand of PeKe Plus, UYI focuses on bnnging young people togelher from all segments of the community under the banner of sport, good relations and the environment The project Is led by Healthy Kidz and focuses on highlighting the similarities bebNeen young people as opposed to diffenceS and has been extrernely successful to date wrth 600 partlcipants enrolling each year from organisations We have an innovative programme that we have designed together that merges the three c<Ye components above and are responsible for the capacty building aspect of the proJecL This Invofves tIE delwery of OCN qualifications in Youth Worl 0*tal TransformatK)n support for organisations CMI qualificatvns for youth workers/volunteers. resource developrnent around the theme of Good Relations and promoting share learning events across Nl The project has received amazing feedback so far and that Is reflected In tre testimonials and data we have collected to evaluate It Peace Plus- Voices for Impact Funded under the Youth Votce funding strand and led by 8y(es, we continue to deliver the Voices for Inpatt project An Innovatsve projett that uses data to capture the needs of young people In across Northern Ireland, Wales and Scotland This projett has captured 2(XJO sPonSe5 and ensures that the Voith of children anY young people Is central to all decisions and projects we are delivenng Community Relations Council Our work as a leading charity for peacebuilding has been acknowledged by the Community Relations Council who provided us with Core Funding This fvTrJing Is used for central staff and focused on Good Relations qualifications, provisjon of shared-learning events and resources to raise delivery standards across Nl We are working on the development of qualificatsons that are youth-led and assessed In a better ffxmat These qualifications are around Inclusion, Diversity, Quality of Opportunity and Living In Safety and Stability Youth Conferences Our annual youth conference at Farset International provided young people with the opportunity to come together from diffent backgrounds, share experierres and support the Organation with determining Pyionties for the year aheadjreviewing current proVlon Ths enabled Boys & Girls Clubs to work responsively to the needs of children. young people and those who work on thar behalf Stakeholder events In 2024/5 we held over 10 stakeholder/cluster events across Nl Including a Regional Conference In Belfast This allows youth work Charit to come together. share prnctice, tell us their pnorities and co-design ntervention strategies to address need UK Youth - Thriving Minds Unrestncted fundin9 to adopt a holfjtic approach to supporting the emotional health & wellbeing of chldren. youn9 people & youth workers This is provided thrcugh a vanety of training and educational programm& such as OCN qualifications, mental health first aid & sportIng x3 peer led youth hubs The project InVolS
BOYS & GIRLS CLUBS (NI) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 w0shopS around building resilience, self-care and coping with adver51ty Paul Hamlwy - For Art's Sake After a successful pilot fft 2022-23, we We suctrssful In obtaining fvnding for a further years to roll this project out For Arts Sake Is a two-year arts education project providing 20 schools with In-house art5 education sessions, alongside teacher training and development It's planned each school wll receive 48 hour5 of direct facilitation across four different art fonns, engaging approximately 600 pupils throughout the project 10 schools remain confirmed for participatson St Teresa's PS 8elfas¢ st Therese of LisieuK Belfast, St Paul's Mica, Belfast Cranmore IPS, Finaghy, Blythefield PS, Belfast, Bl&k Mountain PS, Belfast, St Joseph's PS CNmlirL Crumlin IPS. The Thornpson, Baltyclare, Forthill IPS Schools receive four blocks of highqualty arts-b&ed education In the classroom, alongside teacher training and addltional resources This Involves teaching training around arts-based educatson, Increasing resources available to schools as arts equipment Is often expenswe and creates a fun altemative method for childreTr to leam Feedback from facilitator5, pupils and teaching staff has been phenomenal There Is a high (Jemand for this work throughout the pnmary school network and we remain oversubscribed Education Authority - Ilegional Strategic We provided wraparound support for 33 local youth uganisations that nominated Boys & Girls Clubs throJgh the Education Authority This involved supporting them across a variety of fijnctions Including HIL AudiL Govemance, Safeguardin9, Youth Work Training and resource devdopment Acros5 the 2024/5 period, we have 670 SUprt se$snS across all the areas abo Feedback from one of our support session5 was as follows °Excellent delivery and very well managed particukty with coverin9 some sensitwe topics and pmviding answe to some very cha//enging questiors," Support sefwces are offered to groups ensuring tley are equipped with the training and resources ne&led It was evident that stamhave a clear understanding of9UpS specif Ic support needs recognising that the can va depending on geography, experience and capacity Support is consiStentp[0lded and tailored, enablg groups to develop their skills and knowledge and build cawcity This appraach promote5 confidence and ensur6 that organisations are fts1 supported Delivery is cloA)ly aligned Wfth the assessed needs of each group, ensunng that support is both relevant and impartful It is edt that connections a in place that help groups fo prowde seryices effective within their communities The organisation demonstrates a clear and consistent atslity to tailor Its 5UPPQrt to the unique (£tet oleach group Support seTrices are delivered to a high standard and this was evident with feedback from Use Effertive evaluatsve methods are in place that measuTr both the quafjty and /mRacr of the supportprowded Gmups develop Inc8Sed knowledge skills and confjdence. allowing tIEm to Improve the standard of Yout13 Work they deliver TIE7 SUPPOrt creares ongoing opportunities for further professional development ensunng that organisatims CA7n contin(Je to evolve and respond to emerging dS
BOYS & GIRLS CLUBS (NI) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Testimonials from gmups highfighted the value andbenefits of the support they recewe. demonstrating strengthened c3p3cIty. Improvedpractice and enhanc outcomes for theyoun9 people they work with (Direct quote from EA Moderation)- Education Authority - Regional Project Our x3 part-time staff In the South-west area of Ncrthern Ireland delivered our Wellbeing for all propct on behalf of the Education Authority The onginal outcomes 9)ught by the sponsor were 150 young people over a 12- month penod However, our team surpassed this, wothing with 7CQ young people from 14 clubs The feedlJ3ck from those who participated, and the Education Autrarity was extremety positive, and the project will continue until March 2026 Education Airthoiity - Regional Development - Wdlbein9 for all resource Commissioned in 2022, 6oys & Girts Clubs We taskaj with the Development of a Wellbeing for All FramÉwork and Curnculum for Youth Work This resource will t an Invaluable tool to raise delivery standards ar(J ensure that youth w0et5 have the skills and understsndirYJ to delivery emotff)nal wellbeing sessions In their club and irnplement preventstive measures to protett the wellbeing of children and young people aged 9 - 18 .9-13 age band - Scotch Street Youth atKI Community Centre - 12 participants - 8 sessions -14-18 age band - John Paul 11 Youth Club - 10 parbcipants ~ 8 sessions -14-18 age band - Oasts Yauth Centre - 10 participants - 7 se5sn Feedback from these sessions was very positive with club leaders highlighting the significance and Imkyjrtance of the resource A senior youth worker who participat81 In the project stated that "Forats we have been waifrng for somerhing like this while sve all know that mental health is a key issue in our communities we have had nothing to help us deal wkh us You are left to use your own knowledge and due to sensitwity o/ihe topK, this is dauntry This réyource is Straht fonvard and something I will be using weekly in my club" We have now amended this resource Into a school's ltIon and have explored the possibility of a pilot project In several sch¢y)Is across West Belfast This amendment Included consultstions with teachers pnncipals, cla55roorn assistants and EA representatives Rank - Start he As part of this fund, Georgia ovetsaw the develOpmt of our membefship This has Increased and retairpd membership, with 95% satisfaction rate with support Georgia has attended conferences in England as part of the fund and had training and mentorship Dorniont Accounts - DST This funding was used to support the development of the Internal capacity within BO & Girls Clubs As we have contsnued to grow, the funds were used for HR audits to occur, ptslfcy reviews, coaching & mentonng a1
BOYS & GIRLS CLUBS (NI) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 opportunities for current stsff to build their capabilities through ongoing training & development Ths fund was the catalyst for being able to achieve status as a center to delwer qualifications through the Chartered Management Institute and has strengthened the Infr&tnJrture of our charty moving fOard to ensue we are better prepared and MO re511ient Regional Boxing In partnership with the Co Antnm 8oxing Associati¢ the regional boxing competition was held In OCtor at Black Mountsin Shared Space with 40 clubs and 131 Ung boxers signing up to enter the competition TF successful event was held over three nights at the Belfast club with thanks to the club, the Co Antnm board, and the Northem Ireland Ambulance Sernce Membership Support Funded by Halifax Foundation, we prowde capacity Ixjilding opportunitses for organizations across Nl wth prionty given to those Isolated In rural areas and operate a Ptr provision Reconciliation Fund - Department of Foreign Affairs (Oasis Clonrnore. Dungannon and Scotch Street YC) The four key groups Conway continued with the recor£iliation fund, participating In a vanety of social action projects under the umbrella of Good Relations Yourg people organized conferences that were Intergenerdtional and focused on how they make their communities heahler, more cohesive and more civically minded Thwe were 21)0 participants Involved In over 100 sessions from both Catholic and Protestant backgrounds and feed&ck was extremely positive wth 90%+ statsng that they woutl advocate for a family member to participate on t5 project In future Do Something Healthy {DSH) Funded by Radius Housing, Do Something Healthy was a regionalized Intervention project that focused on addres51ng health Inequalities and providing young people with opportunities for educational enrichment The project attracted weekly engagement with 153 p*icipants from 9 partners across Northern Ireland, 110 of which received OCN accreditations The success of the project was well documented and was recogniz& In the Health & Wellbeing category at the CIH (Chartered Institute of Housing) awards Oo Something Healthy - Radius Housing Omagh Boys & Girls Club Oungannon Youth Resource Centre Newry - YES ProJecVMagnet Centre Coleraine - Westbann Portstewart Cookstown Oerry/Londonderry
BOYS & GIRLS CLUBS (NI) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Ballymena Belfast I Belfast 2 International 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 Brmingham, 81ackbum & Bndlington The attion provrled extremely positive feedback and one young person frn our cohort took home Gold Future Flyers Funded by the Young G8rne Changers FurKI (Global Fund for Children) we prowded an Athletics Try-lt event in Omagh The activities focused on gwing 100 young pople who have never participated In athletics an opportunity to corne together, get active and try a new activity This was so successful that VR are hcsting an Intemational event and will hold this as an annual event BGC Youth Councll We continue to engage our Health Champions and Youth Council to shape services at BGC and ensure that our key stakeholders are Involved In decision making International Boxing P2 - Malta Buift a partnership with Malta Boxing Federation a1 held an tntemational competitson where young people that competed In our regional competition can showcase their skills on an International stage The event Wt extremely successful and will be something to build on In the future Regional small-sided games We held four 5-side Football competitions acr055 U&ter (Lurgan, Omagh. Belfast and Oungannon) This attracted more than 300 young people from 20 local clubs Th6 Involved bringing clubs together to compete Jn a sporting actswty and acts as a pathway for theffl to get invdved In further services Belfast City Counal - Capacity Building BGC I Idve wuiktQ li I Vdrtrieiship vvill I dVVIL)Xll lidlely 2) yuuLI I, spuits, diid Lviiimunity oigdlllsdtions to debver compliance, governance and fundraising support In partnership with Sported, five organisations have ceiVed Individual support based on their support needs/ r8]uests mestone United - Strategic planning, govemance d safeguarding support Upper Andersonstown Community Forum - Fundraising, governance and safeguarding support Glen Parent Youth and Community Organisation - Fundratsing, Safeguarding, IT and HR support Insh Football Netsork- Support to develop a busirES5 plan Rus513n Speaking Community Nl - Training on communty development and volunteer management 10
BOYS & GIRLS CLUBS (NI) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 8 leamers completed a L3 CMI Leadership & Managernt Qualificaton throughout the penod December - March 2024 Participants took part in the half-day workshops around the theme of 'Monitoring Quality to Irrprove Outcomes, Learners have reiVed one-to-one guidar£e and support throughout and will receive certifi(ztion for their Award in Apnl This course was delivered In partnership with Black Sheep Consultancy Ser4ices Other capacity support delivered throughout the penod Feb-march 2024 11 organlsations ieceived free subscnption to GrdntTracker, alongside one dernonstration session cfLEsday 19th March) on how best to use this 6 club leaders were provided with mentoring and o)nsultancy •• 10 club leaders awarded QA Level 3 Award in Ernersency hrst AKI at Work (RQB - Delivered by COG Training 16 club leaders completed Designated Officer Traning In partnership with Volunteer Now 11 organisations participated In Drugs & Alcohol Youth Work Curriculum In partnership with ASCERT. Boys & Girls Clubs were tasked wrth designing the first ever Drug and alcthol Prevention Curriculum for Youth work professionals working wrth young people aged 9-18 This cumculum provides a blueprint to ensure that youth VerS ae best supported to provide up to date Interventicy) methods to tackle drugs & alcohol In their communities Th6 was cogniZed as a huge success and Involved 150 youth worf(ers across 100 clubs across Northem Ireland Idve continue to push this to our members and encourasE them to utilize the resource This Is now on our website and accessible to all Summary As Illustrated above. the chanty has prowded a wraparound support to children, young people and local youth clubs and associations Throughout 2024-25, Boy5 & Girls Clubs carned out more than 2000 support ses90ns to 5000 participants across the key themes of trainin9 tsrgeted projects and core cooperate seNices We have a strong qualthed team In each discipline needed and we continue to go from strength to strength to enre that we are wa1ng towards our mbssion Financial review The financial statements of the chanty for the penod 1 st April 2024 to 31st March 2025 Incorporate the requirements of the Statement of Recommended Practre (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, unrestncted 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 sources are shown In the notes to the accounts 11
BOYS & GIRLS CLUBS (NI) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Reserves Policy The 8oard of Trustees has Initiated a reserves polty which Is reviewed annually. The policy accords wth the Charity Commission's guidelines (Charity Reser5 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 Klentify those costs that will enable the charity to meet its obligations to staff and other stakeholders whilst removing unnecessary expenditure The target level for resetves Is approximately £1 SOOOO. The general reseNe including fixed assets at 31 st March 2025 Is In the region of £120k However, as a charty we will be reviewing this figure and threshold as part of our GRAFf committee for the f¢ythcoming year Risk Management The Board of Trustees of 8oys & Girls Clubs (Nl) 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 n5k, existing controls were found to be satisfacttyy althou9h regular assessment of working practices will continue In those areas where an elernent of risk Wds 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 mcnitoring, Introdurtion of an internal risk assesSMt document and associated Soare In accordance with Charity Commission guidelines. approved by the Board and Implemented with regular reviews, a full review of custodian trustee responsibilities. reduong 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 focu on risk rnitigation, spreading the range of sponsors and ensuring that we were not at the mercy of budgetsry fluctuations in the public budget We have conducted an HR rewew of the organizatson to ensure we have a sustainable staffing structure, conducted a policy review to make sure all prartices are up to date and completed a strategic plan that will guide the charity Into the next chapter Overall, the charity focused on sustainability, building the Internal Infrastructure and taking lessons from previous years to limit nsk moving for¥vard After using 60Yo of reserves In 202V23, we were able to replenish these and now have a healthy balance of £120,000 There Is always an Inherent risk with funding from SEUPB due to cash flow concerns and retrospective payment for charitable activities However. we manage this risk by having a qualified accountant as Director of Finan and meeting quarterly as part of our GRAFT committee (Governance, Risl Audi¢ Finance and Tethnology) Plans for Future Periods Boys e4 Girls Clubs (Nl) operates a yearly planning cycle that IS rneasud against its capacity to achEve the outcomes Illustrated In the strategic F4an We hwe an eAtrety CCThFetart CaF£e team ttrot ontsnues 12
BOYS & GIRLS CLUBS (NI) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 to cwerathiwe a1 AJPFxYt extme memtrA5hip We fft c(s$(u1 wth atMtsThJ SEUPB fij1r FyoMdirYJ tre cYganc3bon wth 3 mults.year bjdgets JXI rThJth rE&lExl securty of thJrKlirvJ This has hd@ c(ThJid¥E firkirK rg foward arn4 rnred tt13t Me can $ts3tegJ pL3n as cyxEed to teng ra3Ctt)rw cn a y¥ tk%G In 202 conducted the of strat8JlC FI1rJ. creatsrg a rcdmap t(xJether vth thkthkla5 that wll guKle U5 unbl 2030 We have a strategK Plan ts 203-20) that deta& keg FxKYtses ard hcm we wll them To CC¥mF4enBrt ths hwe a ExNn&s Flan trot WKles a re In4epth Esuewnt for to do these a d*tTrda/ Our strategic plan over the next year has a set of eight interrelated priorities, namely 1 Establish a Streamline method of effective cornmuniotion with membership organizations through leveraging our digital capabilitses For example, Microsoft Conferencing through utilizing the "Owl. technology to overcome logistical Issues This will create a two-way method of communication with stskeholders and enable us to enhance services, provide organizational updates and ensure their priorities are Integrated as priorities This must be completed In a quarterly basis, bringing organizations to leverage resources, promote collalJ)ration and create conditions that best support children and young people A key strength of charity Is the regional nature of services, but th15 Is dso limitation due to logistical problems This will help mitigate this 2 BGC must proattively establish strategic partnerships with rnission aligned organizations across Nl, Ireland and the UK Our staff team Is growing, and the scope of delivery Is therefore Increasing Enhancing our network and developing partnerships wll allow us to Increase volume of delivery, provide more holistic support for our Membership, and attrart more support This will also help with nsk management as the charity will be submitting consortium bids for funding as opposed to singular requests. 3 Estab115h a social enterprise elernent of the organoation by leveraging Staff expertise to generate an Independent revenue Starn and unrestrieced funding 4 We will liaise with regional and local voluntary organizations for data collettion to Inform service delivery and ensure that our youth work activities and services are evolving responsively 5 Membership development Is a huge pnority for Boys & Girls Clubs moving forward Our membership was depleted due to several factors In the past i e, dosure of smaller centers We have appointed a MemlErship Development Officer to re-build our membership and this has happened expeditiously 6 To fvrther develop OL4r membership, we must "return to our roots" and re-establish a youth programme for membership clubs For example, re-lntroduce the regional and national boxing competitions that Pride an essential seNice to a specific membership segMl As you can see from charitable activities abo this has happened due to the appointment of a Sport Devdopment Officer 13
BOYS & GIRLS CLUBS (NI) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 7 To Secu Peace Plus contracts, thus creating an anue of rnulti-year support that will help us engage with more members, Increase volume of delwery and prowde additsonal resources for the organization to reinvest In children and young people As also detsiled above, this has happened, providin9 US with mdti- year fvnding and the ability to prowde comprehensfr/e youth programmes to children, young people and oxjr membership organizations 8 Facilitste the move to a new youth fnendty premis& and build a more In-depth "community connection" A strength of the charty 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 strudU, governance and management The charity is a company limited by guarantee The trustee& wtrK) are also the direttors for the purpose of cornpany law, and who served during the ye and up to the date of signature of the financial ststements 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 Mrs Jacqui Maguire Members of the Board of Trustees are recruited mairdy 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 organ15ations. as specified In the Associati.$ Articles, with each vacant position subject to election and ratsfication from the appropriate nominating member In addition, three honorary office beareis are appointed from the Board members by private ballot to seNe on the Board, these being Honorary Chair, Vice-chair and Treasurer Trustees may also be co-cpted from the local business community when a specific skill's gap or need Is Identified on the Eoard (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 supported by a president and three vice-presidents The role of the Board of Twstees Is to govern, oversee policy and provide strategic leadership and direction to advance the chanty's mission, and ch¥itable aims and objects The main functions of the 14
BOYS & GIRLS CLUBS (NI) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Board of Trustses Include Promotion of the organisation Formulation of strategic leadership and direction Legal. ethical and financial Integnty and maintenance of accountability Financial probity and management, Including adopticw) and oversight of the annual budget Formulation and oversight of policies and procedur Oversight of programme planning and evaluation Personnel evaluation and development Review and assessment of organisational reFQrts 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 tl* Director of Finance and Director of Operations It Is the policy of Boys & Girls Clubs to ensure tFot the appointment of all staff and volunteers is govemed by The Safeguarding Vulnerable Groups (Nl) Order 2007 as amended by the Protection of Freedoms Act 2012 Each member Is Inducted Into the role of chantable 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 induthon plan The Board of Trustees Is formally approved by the wider membership at the members, Annual General Meeting Related Parties 8oys & Girls Clubs (Nl) Is affiliated to the National Association of Boys & Girls Clubs (England) and works collaboratively with its Slster 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 members of the World Federation of Youth Clubs It Is the policy of Boys & Girls Clubs (Nl) that no person related to or beneficiary of a member of staff or member of the Board of Trustees will benefit finanoally or otherwise from the award of a contrart or other asset of the charity, unless where this Is pwmitted in accordance with and subject to the condrtions In Section 88 to 90 of the Charities Act (Northern Ireland) 2008 This policy Is further advanced thrwgh the application of the 'Declaration of Director's Interest. and the 'Conflicts of Interest. policies and supported by the rigorous maintenance of a detailed Asset Register, which Is routinely and Independently monitored Disclosure of infonnation to Auditors EaLFi of tlie b ustees lias Luiifii li led ihat iliei e is iio Irifurriiatioii of wliiLlI iFiey die dwdie wl iiLI I Is i glvvdi Il to the audit, but of which the auditor Is unaware They have further confirmed that they have taken dVVI UPI Idle steps to Idei IliFy sucl I relevdrit irifui i ildLIui I dl Id io esiablisl i Ilidt Ilie 4uditur Is dWdl¥ ul sull I 15
BOYS & GIRLS CLUBS (NI) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORf) FOR THE YEAR ENDED 31 MARCH 2025 Information The trustees, report was approved by the Board of Trustees Stephen Reynolds (Dec 29, 2025 1113 32 GMTI Stephen Reynolds Honorary Treasurer Dated 22 December 2025 16
BOYS & GIRLS CLUBS (ND Independent auditors, report to the members of BOYS & GtRLS CLUBS (ND Opinion We have audiipd the finanrial statements of FIOYS & CItRLS CLIIRS (Nl) fnr the year endeAI 31 MArrh ?5 which comprise the Statement of Financial Activjties , the Balance Sheet, the Cash Flow Statement and notes lo the financial statements, Including significant accounting policies The financial reporting framework ihat has been applied In their preparation is applicable law and Uniled Kingdom Accounting Standards, Including Financial Repnrtin(v 8ianrf8rd 102 The Financial Reporting Siandard applicahle In ihe I IK and Rppiihlir nf Ireland (Unjted ngdoM Generally Acceptcd Accounling Practice) In our opinion, the financial statements give a true and fr view of the state of the chanlable company's affairs as at 31 March 2025 and of lis Incoming resources and application of resources, for the Year then ended. have been properly prepared In accordance with United ngdorn Generally Accepied Accounting Practice, and have been prepared in accordance with the requiremenis of the Companies Act 2006 Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and appljcable law Our responsibilities under those standards are further descnbed in the Audilor's responsibilitses for the audit of the financial statements section of our report We are independenl of the chanty In accordanc¢ with the ethjcal requirements that are relevanl to our audit of the fmancial statements In the UK, Including ihe FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements We belleve thal the audAt evidence we have obtned is sufflcient and appropriate to provide a basis for our opirllon Conclusions relating to going concern In auditsng the fjnancial staiemenls, we have concluded that the trustees, use of the going concern basis of accountjng in the preparation of the financial stalemenis is appropnate Based on the work we have performed, we have no( Identsfied any malenal uncertainties relatsng to events or conditsons that, Individually 01 colLeclively, may cast significani doubt on the charitable CoMpY'S abiljty to contsnue as a going concern for a penod of at least twelve months from when the financial staiements are authonsed for Issue However, as we cannot predict all future events or conditions and as subsequent evenis may result In outcomes that are inconsistent with Jud8ements that were reasonable at the tune ihey were made, the absence of reference io a malenal ncertntY in this auditoi's report is not a guarantee that the Company will continue m operatson Our responsibilitses and the responsibilitses of the trustees with respect to going concern are des¢nbed in the relevant sectsons of thjs report Other information The other inforniatson comprises the inforniatson mcluded in the annual report, oiher than the accounts and our auditors report thereon The trustees are responsible for the other Inforniation Our opinion on the accounts does not Cover the other infortnatson and we do not express any forrn of assurance conclusion thereon In connectson with our audit of the accounts, our responsibility is to lead the other inforniatson and, In doing so, consider whether the other inforniatson is matenally inconsistent with the accounts or our knowledge obtned in the audit or otherwise appears to be matenally misstated If we identsfy such material Inconsistencies or apparent material misstalements. we are required to delctminc whether there is a matenal misstatement In the accounts or a maierial misstatement of the oiher inforniation If, based on the work we have perfornied, we conclude that there is a maienal misstatement of this othcr information, we are requed to report that fact We havc nothing to report in this regard Page 17
BOYS & GIRLS CLUBS (NI) Independent auditors, report to the members of BOYS & GIRLS CLUBS (NI) CODlitsued Opinions on other matters prescribed by the Compames Act 2006 Ln our opinion, based on the work undertaken in the course of our audic the infonnatson given In the trustees, Report, whLch includes the directors, repon prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consisient with the financial statements. and the directors, reporf included within the trustee5' report has been prepared In accordance with applicable legal requeMentS Matters on Ivhich we are required to report by exception In the lighi of the knowledge andunderstanding of the charitable company and its environment obtained in the course of the audit, we have not identsfied malerial misstatements In the djrectors, report included within the trustees. report We have nothing to report in respecl of the following matters in relation to which the Companies Act 2006 requires us to report to you if, In our opinion adequate accounting records have noi been kepi, or returns adequate for our audit have not been received from branches not visited by us, or the financial stalements are not in agreement with the accountsng records and returns, or certain djsclosures of trusteesii remuneratson specjfied by law arc not made, and we have not received all the infornjatson and explanatsons we reqUe for our audit Responsibiliti of trustees As explwned more fully in the Statemenl of trustees, Responsibilitses, the trustees, who are also the DeCtOrS of the chanty for the purpose of company law, are responsible for the preparatson of the accounts and for bein8 satssfied that they giv¢ a true and faJI view, and for such internal control as the commiltee deiernmne Is necessary to enable the preparatson of accounts ihat are free from matenal misstatement, whether due (o fraud or error In preparing the accounts, the trustees are responsible for assessing the chanty's ability to continue as a going Concern, disclosing, as appljcable, matters related to going concern and usmg the gomg concern basis of accountsng unless the trustees either intend to liquidate the charity or to cease operauons, or have no realistsc alternative but to do so Auditor's r&sponsibilities for the audit of the financial statements Our objectsves are to obtn reasonable assuranc¢ about whether the financial statements &$ a whole are free from matenal misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion Reasonable assurance is a hAgh level of assurance, but is not a 8uarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists Misslatements can anse from fraud or error and are considered matenal if. Individually or in the aggregate, Ihey could reasonably be expected to influence the economic dec1510ns of users taken on the basis of these financial sialements Page 18
BOYS & GIRLS CLUBS IND E%tent to which the audit was capable of detectsng irregularities, including fraud Irregularities. Including fraud, are instances of non-compliance with laws and regulations We design procedures in hne with our responsibililies. outlined above. to detect matenal mlsstalements in respect of irregularities, Including fraud The exient to which our procedures are capable of deteeting irregularities, Jn¢luding fraud is de[led below We identified the areas of laws and regulations that could reasonably be expected to have a matenal effect on the fjnancial statements and nsks of maierial mjsstatement due lo fraud, using our understanding of the entity's Industry, regulatory environment and other external factors and inqujry with the Trusiees In addition, our risk assessment procedures included inquinng with the Trustees as to the charities policies and procedures regarding compliance with laws and regulatson5 and prevention and detection of fraud, Inqung whether the Trustees have knowledge of any actual or suspected non-compliance with laws or regulations or alleged fraud, Inspectsng the chanties regulatory and legal correspondence. and readin8 Board minutes We discussed identified laws and re8ulations. fraud nsk factors and the need to remain alert among the audit team The Chanty is subject to laws and regulations that directly affect the fjnancial staiemenis chanty and financial reporting legislatson We assessed the extent of compliance wilh ihese laws and regulations as part of our procedures on the related financial statemeni Items, Including assessing the financial siat¢ment disclosures and agreeing them to supporting documentatson when necessary The chanty is subject to many other laws and regulatsons where th¢ consequences of non-compliance could have a matenal effect on amounls or disclosures in the financial statements, for instance Ihrough th¢ Impositson of fines or kntigauon We identslied the following areas as those most lthely to have such an effect he#lth and safety, ants-bribery, etnploymcnt law, enVonMental law Auditing standards limit the requed audit procedures to identsfy non-compliance with these non-direct laws and r¢gulalion5 to Inquiry of the Trustees and inspectson of regulatory and legal correspondence, If any These limited procedures did not Idenufy actual or suspected non- compliance We assessed events or condjtions that could indicaie an incentive or pressure to commit fraud or provide an opportunity to commit fraud As Icquired by auditing standards, we performed procedures to address Ihe risk of management ovemde of controls On this audit we do not believe there is a fraud nsk related to revenue recogniuon We did not identsfy any addiuonal fraud risk$ In response to nsk of fraud. we also perfornied procedures includAng identifying Journal entnes to test based on risk critena and comparing the idenufied entnes to sUppOng documentation, evaluating ihe business pUoSe of signjficant unusual transactsons, assessing signjficant accountsng esurnates for bias, and assessing the disclosures in the findncial statements Owlng to the iftherent limitatsons of an audit, there is an unavoidabl¢ nsk that we may not have de*cd some matenal misstalements in the fAnancial statements, even though we have properly planned and perfornied our audil in accordance with auditmg standards For example, the further removed non- compliance with laws and regulations (llTegularities) Is from the events and transactsons reflecied in the fjnancial statements, Ihe less likely the inherently ljmiied procedures required by auditing Standards would identsfy il Paoe 19
BOYS & GIRLS CLUBS (IYI) In addition, as with any audit, Ihere remaths a higher rjsk of nonqletection of irregulanties. as these may volve collusion, forgery. Intentional omissions, misrepresentations, or thc oveIde of internal controls We are not responsible for preventing non-compliance and cannot be expected to detect non- compliance with all laws and regulations A further descriptton of our responsibilities for the audit of the accounts is located on the Financial Reportsng Council. s websjte at http llwww frc org uklaudilors responsibilities This descnption forms parl of our auditorfs report The purpose of our audit work and to whom we owe our responsibilities This report Is made solely to the charitable companls members, as a body, m accordance with Chapter 3 of Part 16 of the Companies Act 2006 Our audil work has been undertaken so that we might state to the chantable compangs members those matters we are required to state to tem in an auditors, report and for no other pury)05e To the fullest exlenl Pernlltted by law, we do not accept or assume responsibility to anyone other than the charitable company and the chantable compan$ members as a body, for Our audit work, for thjs report, or for the opmions we have forni¢d Mrs MTS IDec 23, 2025 12 25 27 GMT) Richard M¢Clay FCA (Senior Statutory Auditor) For and on behalf of McCre¢ry Turkington Stockman LTD Chartered Accountants Registered Auditors l Lanyon Quay Belfast BTI 3LG 22 December 2025 Page 20
BOYS & GIRLS CLUBS (NI) Statement of Financial Activities (Including Summary Income and Expenditure Account) for the year eiAded 31 March 2025 Unrestricted Restricted Fullds Funds Total Total 2025 2025 2025 2024 Income from: Generated funds Chantable activitses Notes 17,441 31,500 17,441 733,018 764,518 28,576 448.449 Total incoming resources 48.941 733,018 781,959 477.025 Expenditure on: Charjtable actsvitses (5,893) (482,155)(488,048) (390,965) Total expenditure (5,893) (482,155)(488,048) (390,965) Net income before transfers 43,048 250,863 293,911 86,060 Transfer between funds Net incoming resources 43,048 250,863 293,911 86,060 Fund balances brought forward 76,644 69,489 146,133 60,073 Fund balances carried forward 119,692 320,352 440,044 146,133 All of the above results are denved from contsnuing gn5 and losses recognised in the year are incjuded above The not&s on pages 24 to 33 form an integral part of these financial statements. PaEe 21
BOYS & GIRLS CLUBS (ND Balance sheet as at 31 March 2025 2025 2024 Notes Fixed assets Tangible assets 1.746 2,640 Current assets Debtors Cash at bank and in hand 7.148 466.934 9,049 159,383 474.082 168,432 Creditors: amounts falljng due within one year 10 (35,784) {24,939) Net current assets 438,298 143,493 Net assets 440,044 146,133 Funds Unrestncted funds Restricied funds 119,692 320,352 76,644 69,489 11 Totsl funds 440,044 146,133 The financial statements were approved by the Dkrectors on 22 December 2025 and signed and approved for Issue on its behalf by S Reynolds Director Stephen Reynold5 (Dec 29, 2025 11 13 32 GMT) The notes on pages 24 to 33 form an integral part of these financial statements. Page 22
BOYS & GIRLS CLUBS (NI) Cash flow statement lor the year ended 31 March 2V25 2025 2024 Cash generated from operations Net income l (expenditure) for the year Depreciatson Decrease in debtors Increase in creditors 293,911 594 1,901 10.845 86,060 1,104 (4,218) (22,869) Net cash inflow from operating activities 307,251 60,077 Cash flow statement Net cash inflow from operating activitses 307,251 60,077 Cash now from investing activities Payments to acquire tangible fixed assets 300 (898) Increase in cash in Ihe year 307,551 59,179 Reeonciliation of net cash flow to movement in net funds Increase in cash in the year Cash and cash equivalents at l April 2024 Cash and Cash equivalents at 31 Mar¢h 2025 307,551 159,383 59,179 100,204 466,934 159,383 Paee 23
BOYS & GIRLS CLUBS (NI) Notes to the financial statements for the year ended 31 March 2025 Accounting policies Company information BOYS & GIRLS CLUBS {ND is a Cotnpany linuted by guarantee, registered in Northern Ireland The address of the registered office Is Blackmountain Shared Space. 280 Ballygomartin Rd. Belfast BTI 3 3NG Accounting convention The accounts have been prepared in accordance with the charity's Mesnorandurn and Articles of Associatson, the Companies Act 2006 and"Accountin8 and Reporting by Chantses Statement of Recommended Practice applicable to chantses prepann8 their accounts in accordance with the Financial Reporting Srandard applicable in the UK and Republic of Ireland published in October 2019" The chanty is a Public Benefit Entity as defined by FRS 102 The financlal statements are prepared In sterling. which is the functional currency of the company Monetary amounts In these financjal statements are rounded to the nearest £ The financial statements have been prepared under the historical cost convention The pnncipal accounting policies adopted are set out below 1.2. Going concern At the time of approving the financial statements, the trustees have a reasonable expeclation that the chanty has adequate resources lo contsnue in operatsonal existence for the foreseeable future Thus the trustees contsnue lo adopt the going concern basis of accountsng in preparm8 the financial statements 1.3. Charitable funds unre$I¢ted funds are avadable for use at ihe discreuon of the trustees in furtherance of their chantable obJecrJve$ RestriGted funds are subject to specific conditsons by donors or grantors as to how they may be used The purposes and uses of the resincted funds are set out in the notes 10 the financjal statements 1.4. Incoming r&sources Income Js recognised when the chanty is legally entstled io it after any perfom)ance conditsons have been mei, the amounts can be measured reliably, and it Is probable that Income will be received Cash donatsons are recognised on receipt Other donatsons are recognjsed once the chanty has been notified of the donatson, unless perforniance conditsons reqUe deferral of the amount Income tax recoverable In relation to donations received under Gift Aid or deeds of covenant is recognised at the me of the donation Legacies are recognised on receipt or otherwjse if the charity has been notsfied of an unpendmg distnbutson, the amounl is known. and receipt is expected If the amount is not known, the legacy is treated as a contingent asset Investment income is recognised once the income and been declared and notsfied to bank accounts PAPP 24
BOYS & GIRLS CLUBS (NI) Notes to the finallal statements for the year ended 31 March 2025 contsnued 1.5. Resources expended All expenditure is accounted for on an accruals basis Eiy¢iidilui¢ is JeLu&¥iiis¢d wliei¢ ili¢ie is d legjdl vi LoiistsuL(Iv¢ vblig¢ilivii Iv iiidke Pdyni¢iiis lu Uiiid parties, It Iq prohable that ihe .spttlpmenl will he required, and the. amniinr nf the nbliga¢inn ran hp measured reliably 1.6. Tangible fixed assets and depreciation Tdiixililp. fi xell AS%tr.1s di v 11)Ilidlly ii)V*l%lJf v.ll ilt i.i)sl All(1 s111)%e4ueiiily ITiedNiiiril Al i i lil ui Vdliidlii )11. Iirl of depreciation and any impainnent losses nei)I v.i idl11)11 Is 1)1 uvILl¢(l Al I I dli,IilAlril li I wi Ilv i irr I i L>%i ie.%iiliiAI VAliie i If I I ds%vI i ivei Il expected useful bfe, as follows Fixtures. fittings and equipment Motor vehicles 2510 to 35 reducing balance 3S% straight line The gn or loss ansing on the disposa] of an asset is deternuned as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the staiement of financial actsvitses 1.7. Impairment of red assets At each reportsng end dale, Ihe charity reviews the carrying amounls of Its tangible assets to delemune whether there Is any indicatson thal those assels have suffered an irnpairn]ent loss If any such indjcatson exist5, the recoverable amount of the assel is estunaied order io detemune the extent of the llnpament loss (If any) 1.8. Cash at bank and in hand Cash and cash equivalents include cash in hand. deposits held al call with banks, other short-terni liquid invcstments with original maturitscs of three months or less, and bank overdiafts Bank overdrafts are shown within borrowings in current liabilitses PA(fv 2
BOYS & GIRLS CLUBS (NI) Notes to the financial statements for the year ended 31 March 2025 continued 1.9. Financial Instruments The chanty has elected to apply the provision5 of Section I I 'Basic Financial Instruments, and Section 12 '0ther Financial Instrumenls Issues, of FRS 102 to all of its financial instruments Financial instruments are recognised in the chanty's balance shcct when the chanty becomes party to the contractual provisions of the instrument Financial assets and liabilities are offsel. with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognjsed amounts and there is an intentjon io settle on a nel basis or to realise the asset and settle the Ilability simultaneously Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are injlially measured at transaction price including transaciion costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constifutes a financing transaction, where ihe transactson is measured at the present value of the future receipts discounted a( a market rate of interest Financial assets classifled as receivable within one year are not am0Sed Basic financial liabilities Basic financial liabilities, Including credi(ors and bank loans are inilially reeognised ai transaeiion pnce unless the arrangement constitutes a financLng transactson, where the debt instrument Is measured at the present value of the future payments discounied at a markei rate of interest Financial liabilities elassified as payable within one year are not amortised Debt instruments are subsequently camed at amortssed cost, using the effective inierest rate method Trade creditors are obligatsons to pay for goods or s¢rviG¢s thai have been acquired in ihe ordinary course of operauons from suppliers Amounts payable are classified as current liabilits¢s if payment is due Wlthin one year or less If not, they are presented as non-current liabjlitses Trade creditors are recognised initsally and subsequently at transactson pnc¢ 1.10. Taxation The charity is an exempt charity within th¢ meaning of Schedule 3 of the Chantses Act 2011 and is considered to pass the (ests set out in Paragraph I Schedule 6 Finance Act 2010 and therefore It meets the definition of a chantable company for UK corporatson tax purposes 1.11. Employee benefits The cost of any unused holiday entitlement is recognised in the period ll) which the employee. s services are received Terminaiion benefits are recognised immedjately as an expense when the chanty is demonstrably committed to terminate the employment of an employce or to provide temunatson benefils PAop 2
BOYS & GtRLS CLUBS (ND Notes to the financial statements for the year ended 31 March 2025 eontsnued 1.12. Retirement benefits Payinents to defjned contnbution retsrcment benefit schemes are charged as an expense as they fall due Unrestncted Restricted Tot21 2025 2025 2025 Total 2024 2. Generated funds Donations and generated income 17,441 17,441 28,576 17,441 17,441 28,576 tn 2024 of the lotal donatson income of £28,576 was attnbulable to unrestricied income funds PA¢TP 27
BOYS & GIRLS CLUBS (NI} Notes to the fancial stalements for the year ended 31 Mareh 2025 continued Unrestricted Restricted Totsl 2025 Total 2024 202S 2025 3. Generated funds Education Authority Paul Hamlyn Department of Foreign Affairs Rank Radius Belfast City Council Capacity Belfast City Council Active Lottery Nl Community Relations Council Dormant Account Peace Plus (SEUPB) - OG Peace Plus (SEUPB) - UYI Peace Plus (SEUPB) - VFI Halifax UK Youih 199,289 100,000 20,497 44,222 27,239 49,876 199,289 100,000 20,497 44,222 27,239 49,876 197,911 52,806 16,697 57,000 35,862 49,247 9,501 29,425 5.480 10,038 143,375 116,503 7,111 9,388 5.480 10,038 143,375 116,503 7,111 9,388 31.500 31.500 733,018 764.518 448,449 In 2024 of the total charitable income £448,449 was attribulable to restricted Income funds Net incoming resources for the year 2025 2024 Net inconung resources is stated after charging Depreciatson and other amounts wntten off tangible assets and after crediting Profit on disposal of tangible fixed assets 885 1.104 (292) 2A
BOYS & GIRLS CLUBS (NI) Notes to the financial statements for the year ended 31 March 2025 contsnued Employees Number of employees The average monlhly numbers of ernployees dunng the year were 2025 2024 Management and administratson 17 14 Employment costs 2025 2024 Wages and salaries Employers national insurance Pension costs 276,156 16,980 13,199 221,410 12,347 11,999 306,335 245,756 There were no employees earning over £60.000 In the two years ended 31 March 2025 The chaniy trustees were not paid or received any other benefits from employment with the charity, neither were they remibursed expenses dunng the year (2024 £NIl) Pa¢ve 24
BOYS & GIRLS CLUBS (NI) Notes to the financial statements for the year ended 31 March 2025 ontinued Unrestricted 2025 Restricted 2025 Total 2025 Total 2024 6. Totsl resources expended Costs directly allocated lo charitable activili Staff costs Programme cos15 Affilliarion fees Rent Waier rates Insurance Light and heat Office costs Audit and accountancy Motor and travel costs Consultancy costs Bank fees and interest Other siaff costs Depreciatson Profitsllosses on disposal of tangible assets 306,335 123,100 4.729 18,377 (15) 997 2,315 Al,023 5,974 2,345 4,800 306,335 128,394 4.729 18,377 (15) 997 2,315 11,023 5,974 2,345 4,800 599 1,582 885 (292) 245.756 105,179 1,730 13,277 778 947 5,294 6,469 2,744 1,664 6,850 279 3,075 599 1,582 885 (292) 5.893 482.155 488,048 390.965 Analysis by fund Restricted funds Unrestncied funds 482,155 5.893 488,048 For the year ended 31 March 2024 Restncted funds Unrestricted funds 1,850 389,115 390,965 Taxation No habihty to UK corporation anses on ordinary activities for the year The Company is a registered chanty PALYP 111
BOYS & GIRLS CLUBS (NI) Notes to the financial statements for the year ended 31 March 2025 continued Fixlures, fittings and Motor equipment vehicles Tangible fixed assets Total Cost At l Apnl 2024 Disposals 11,115 1,548 (1,548) 12,663 (1,548) At 31 March 2025 11,115 Depreciation At l Apnl 2024 On disposals Charge for the year At 31 March 2025 8,484 1,539 (1,539) 10,023 (1,539) 885 885 9,369 9,369 Nel book values At 31 March 2025 1,746 1,746 At 31 March 2024 2,631 2,640 Debtors 2025 2024 Trade debtors Other deblors Prepayments and accrued Jncome 689 608 5,851 3,392 1,319 4,338 7,148 9,049 10. Creditors: amounts falling due WAthin on¢ year 2025 2024 Trade creditors Other taxes and social security costs Other creditors Accruals and deferred income 21,961 7,965 38 5,820 15,871 6,749 102 2,217 35,784 24,939
BOYS & GIRLS CLUBS (NI) Notes to the financial stalements for the year ended 31 March 2025 continued 11. Statement of funds: Balance Incoming Outgoing Balance l April 2024 Resources Resources Transfers 31 March 2025 Unrestricted Funds General fund and unrestncted funds 76.644 48.941 (5,893) 119.692 76,644 48.941 (5,893) 119,692 Restricted funds Education Authority Paul Hamlyn Department of foreign affairs Rank Radius Lotiery Belfasi City Council Capacily Nl Community Relatsons Council Dormant Account Peace Plus (SEUPB) - OG Peace Plus (SEUPB) - UYI Peace Plus (SEUPB) - VFI Habf 788 199,289 i 00,000 20,497 44,222 27,239 (200,077) 100,000 10,000 17,701 35,000 6,000 (30,497) (37,441) (62,239) (6,000) (49,876) (5,480) (10,038) (66,150) (13,038) (1,319) 24,482 49,876 5.480 10,038 143,375 116,503 7,111 9,388 77,225 103,465 5.792 9,388 69,489 733,018 (482,155) 320,352 Total funds 146,133 781.959 (488,048) 440.044 Balance l April 2023 Balance 31 March 2024 Statethent of funds: prior year Total unrestricted fund5 Totdl res(ncied funds 41,919 18,154 28,576 (1,851) 448,449 {389.114) 8,000 (8,000) 76,644 69,489 60,073 477.025 (390,965) 146,133 12. Relat¢d party transactions There were no matenal realated party transactsons to disclose dunng the year 13. Ultimate Controlling party The ulumate controlling party of the charity is the Trustees 12
BOYS & GIRLS CLUBS {ND Notts to the financial ststements for the year ended 31 March 2025 continued 14. Company limited by guarantee The chanty is a company ljnuted by 8uarantee governed by a Memorandum and Articles of Assocjation The liability of each member is limited to an amount not exceeding £1 PAQP 11