REGISTERED COMPANY NUMBII R: N1049989 (Nortllei'n Ii'elxnd} REGISTEREI D CHARITY NUMBER: 103155 Report of the Ti'ustees and FinAncial StAtements foi. the Year Elided 31 March 2023 for CArrlckfergus Youiig Mens ChYisti%n Assoelatffion (A Company Llmlted by GuAr*iitee) Mcllveen Hoivai'd Limited Statuloiy Audiloi's Chai'lei'ed Accounlanls 169a Upper NeW(ownards Road Belfast BT4 3HZ Carrickfei'gus Young Mens Christian AssociAtion Contents of the FinAneial Statements for the year ended 31 MAI'ch 2023 Page Reference onil AdministrAtive Detalls Report of the Trustees 2 to 10 Report of the Independent Auditoi's Statement of Financi#l Activities 14 BAlance Sheet Cash Flow Statement 16 Notes to the Cish Floiv StAtement 17 Notes to the Fln&nclal Statements 18 to 26 Detailed Statement of FinnnciAI Activlties 27 to 28 Carriclsls which rail until July 2022. The volunteer team remained steady with 45 cui'i'enl volunteeis by the end of March 2023. Page 5 CArriekfergus Young Mens Christian Association Rei)ort of the Trustees for tlie year ejided 31 March 2023 OBJECTIVES AND ACTIVITllI S Piibllc benefit Cai'i'ickfergus YMCA meets the public benefit requii'emenls as outlined in the Chai'ity Commission for Noiihei'n Ireland guidance. It is a Chi'islian oi'ganisation aiid while the advancement of I'eligion 15 not an expressed pui'pose, all pU￿oseS al'e an e.¥PlEssion of Cl)I'islian principles Ihi'oiigh 'so¢ial action,. The YMCA offei's a compi'ehensive I'ange of opw)rtunities lo its beneficiai'ies and Ineets Ilie public benefit I'equiremenl as follows: rovide oi. assist in the PURPOSE I- To ￿ _ rovision of education. Tl)e dii'ect benefits whicli flow fi'oii) this pui-pose include improved educational attainment and social inclLision through 'ii)formal' educatioii. As a result, Ilie physical, mental and spii'itual Capabilitie5, competencies, skills aiid u nderslanding ofihe bencficiai'ies ¢11'e impiDved. These bei)efit5 al'e lai)gible and can be demonsti?ted: foi. example: thiough suppoi'l foi. leaining developmental activities foi. cl)ildren, the gaining of Icadership skills: engagement in active learning in eai'ly yea[3, development of thiiiking skills, life skills, aiid employment skills. Tl)ese OLilcomes link dii'ecily ivith Yoiiih Club and PAKT provision but al'e evidenced in all aspects of the woi'k. Evidenced by Ilie feedback froij) participants. data collected on piDgi'ession and impact and independei)t evaluations. The beneficiaries al'e potentially any member of the public bul in paiticular children, young people and theii. families. RPO romole he I h alivin . The benefits that flow fiDm this purpose include the reduction of personal harm lo iiidividual participants, IEduction of I'isk tgking behaviour thiDugh impiDved peisonal knoivledge, health awai'eness and personal self-coi)fidence and control Ivhich I'esults in inipioved life choices. The benefits ale pi'imai'ily evident in impiDved health and wellbeing, I'educed risk taking activities and in the positive engageinei)t by young people in the )videi' ¢omniunity, school and recreational activities. This Ivoi'k is delivei'ed iii CatTickfeigus YMCA throug]) the Youth Engagement Seivice and Get Active but also in local schools, Ihi'ough detached youth pi'oiiision and one lo one suptx)rt by the Outirach Team. Paitners who see the da)'.to-day evidence of change in behavioui's include local schools, Education Auihoi'ity, MEA Council and Public Healil) Agency and ivell as the local PSNI. Evid¢nc¢ ot the change is recoi'ded Ihiough welli)ess web, outcome slai., praclilionei. and paiticipant feedback a5 well a5 interagency review. The beneficiaries air young people and Iheii. families. PURPOSE L To romole en om ement and cilizenshi Carrickfergus YMC.A I'ecognises Iliat young people do not live in isolation fi'om family, community and other institutions iii society Il)erefoi'e the benefits froin this puty)se consist of increased opportunities foi. volunleei-ing and active Citizenship, increased SUPTX)It foi. community aclivilies, impiDved community IElations and I'acial haimony and i'educe d seclai'ianism. PAKT woi'ks to ci'eate a sense ot community within the CatTickfei'gus ai'ea, pai'licularly in areas of disadvanlage. tl)rough ils family activities. The Oiilreach Team I'esponds to local antisocial behavioui., PlDviding delaclied youth ivoi'k with intei'vention and diversionary oppoirtunities. The Welcome Centre and Independent Living Piogi'amme encourages a seiise of ivelcome lo asylum scekei's, alloiving integi'alion into tlie local coininiinity- Eiieiy aspect of YMCA woi'k links with this puiyose H'ilh sliDng emphasis on volunteering IhiDii8houl the association. The tangible benefits al'e demon511.aled by inci'eased family and comniunity activity, increased dialogue a¢ro.8s commui)ily divides, the I'eci'uilment and Ii'aining of iiolunteeis as ivell as teedback fi'oin local stakeholders. Tl)e beneficiaries of this pui'pose al'e young people, familie5 ai)d local Community, pai'liculai'ly fi'om commiinities oi. gioups which have a hislory of division. PURPOSE 4- To I'elieve oi. assist in LE _ lief of need. The direct benefit secured by this puryx)se entails Ihe opening of nei¥ opportunities foi. iiidividua15 wlio liave had difficultsj in Ihe airas ol health oi. addiction, physical oi. educational disability, those at I'isk of criminal engagement oi. othei. soi15 of disadvantage. PAKT and the Ouli'each Teain projeet cleai'ly demonsli'ale puipose foul. thiough the tangible outcome5 Ivhieh include bettei. academic pei'foi'mance, impioved social activity, inci'eased employability and stable relationships. These outcomes lead lo improiied lite choices and skills of independent living and I'educed dependency o n otheis. Page 6 C4rriclcfergiis Young Mens Christiaii Association Report of the Ti'ustees for tlie yeAr eiided 31 Mai'ch 2023 OBJECTIVES AND ACTIVITIES The Welcome Centre and Independent Living Programme were developed in response to this purpose and the significant need of the asylum seeker population in Carrickfergus. While the Get Active programme responded dii'ectly to the need ai'ound food povety, with improved health and wellbeing outcomes demoi)straled. This purpose benefit5 members of tl)e public, usually individuals. referred to Carri¢kfergus YMCA, through the support and activities provided or liiiks witli other agencies. No harm arises froin any of the purposes and neither is there any private benefit which is more than incidental or necessary. STRATEGIC REPORT FinaneiAI review Results for 2002-2023 This year saw a sniall gi'owth in the company income and subsequent expenditure. The rise in cost of living expenses had ai) iinpact on tl)e YMCA witl) increased electricity, heating and insurance costs. There were no cash flow issues encountered during this year. In the year there was a siirplus of income compared to expenditure. shown in the Statement of financial adivities on page 14. This has been added to the i'eserves brought forward. We are committed to ensui'ing the work of the Association continues, recognising the importance of donations and assistance from our supporteis and sponsors to our future work. Principal fundiiig sources The Association has a number of funding soiirces for its work. The majority of financial support comes from outside agencieslorganisations that provide funding to specifi¢ projects and programmes or to fund specified staff. These include.. Education Authority, Northern Ireland Housiiig Executive {SPOD), Mid ai)d East Anti'im Borough Coui)cil. Noi'ihern Health and Social Care Trust, Children in Need, National Lottery, Public Health Agency as well a number of smaller grant5 fiom other grant making bodie5. Resei'ves policy The company has biiilt up sonie i'eserves over the years and the dii'eetors aim to have between three ai)d six months expenditure in unrestricted reserves at any point in time. Going concei'n At the time of approving the financial statemei)ts tl)e Ii'ustees have a I'easonable expectation that the charity has adequate resources to conlii)ue in operational existence for the foreseeable futui'e. T])erefore the trustees continue to adopt the going concern basis of accounting in prepai'ing the financial statements. Rislc Management The Board of Management condiict5 regular reviews of the majoi. risks to whicl) it will be exp05ed. Where appropriate, systeins or procedures have been established to mitigate the risks the organisation faces. Internal conti'ol risks are minimised by tlie iinplementation of procedui'es for authorisation of all transactions and projects. Proc¢diires are in place to ensure compliance with health and safety, safeguarding and finRncihl regulfttions, wlii¢h reduce the risk to staff, volunteers, young people, families and children in our cal'e as well as in the financial context as stated above. These procedures are pei'iodically reviewed to ensure tliey continue lo meet the needs of the organisation and relevant legislation. Page 7 Cai'i'lckfergus Young Mens Chrlstiaii Association Repoi't of tlie Trustees for the yeAr ended 31 March 2023 STRA TEGIC REPORT Plans for futui'e i)ei'iods Tl)e oi'ganisalion ivill continue to develop Ihe activities outlined above in the fortlicoining yeai. subject to s81istacloiy fui)ding ai'i'angemenls. Their is cui'rently significant uncei'lainly ai'ound fuluir funding fiTim the Education Auihoi'ity. Ai the end of the yeai. the YMCA aloi)g wilh many oihei. orgai)isalioiis iveir advised that funding could only be gliai'anleed foi. 2023124 on a ij)onth by month basis. We have been advised that a nuinber of our oihei. fiinding sli'eams foi. 2023124 may be I'edu¢ed and so the YMCA will have lo make contingency plans. Reduced giants and financial instability in the govei'nment and gi'ants. Polenlial ciils impac¢ sustainability therefore the pui'cha5c the oiir second propei'ty and expansion of the Indeper)dent Living Piogi'amme in 2023-24: will allow a better I'elui'n on iiivestmeiit ol'i'eseiiies while tulfilliiig the chai'ilable objectives outlined in its public benefits statetnenls. The Youth Engagement Seivice conli'act is due lo expii'e and the YMCA plans lo lender foi. any futtire conli?cls. The compai)y will deiielop links i¥ith other local and national orgai)isations and statutory bodies in order lo be best placed to look at both ils practice and sli'ategic dii'ection in regard to both youth woi'k and family ivork in the futui'e. STRUCTURE, GOVERNANCE AND MANAGEMENT Governiiig document The Association is a company limited by guarantee with charitable status gi'anled by the Noithei'n Iirland Chai'ity Commission. The company was incoi'pL)raled on 12 Mai'ch 2004 and took ovcr all assets and liabilities of Cai'i'ickfeigus YMCA, an uiiincoi'poi'aled As50¢ialion. The conipany ivas eslabli51)ed undei. a Memoiindum of Association, wl)ich establis1)ed the objects and poivei's of the chai'ilable company and is goiiei'ned undei. its Ailicle.8 of Association. It) accoi'daiice with its Memoi'andum of Association Ihe membei's have undertaken lo conh'ibule to the assets of the company, in Ilie event of it being wound up, an amount not exceeding £1 each. Recruitment and appointment of Maiiagement Commlttee The dii'¢ctoi's of Il)e coinpany al'e known as the Boai'd of Management. They al'e draivn fiom a ivide vai'iety of baekgiDunds. Due to the nalui'e of the Christian aspe¢t of oui. work and ethos, the membei's of the Boai-d of Managenienl air thouglit lo I'eflecl the diveise community of the Christian faith that exists iviiliin Noi'ihei'n Ii'eland. Tliei'e is a wide skills base ivhich exists amongst the Boai'd of Management with membe13 from a number of differing occupational backgiDui)ds. In the event of Il)e ij)embei's identifying pai%i¢iilar skills oi. individuals that would be of benefit lo the Board of Management, an individual tnay then, Ivith agj'eement fi'oin the Board, be approached to join. OrgaiiisAtionAI strlictui'e Caii'iekfeigus YMCA h&s a 51iong Boai'd of Management ivho Ineel monthly ftDm Seplenibei. lo June and who are I'esponsible foi. the sli'alegic dii'ection, policy, finance and main decision niaking of Ihe company. The Boai'd has cun'ently eight voting menibei% fiom a vai'iety of professional backgi'ounds. The Ekeculive Officei. (Company Seci'elaiy) also sils on tlie Boai'd of Managemeiil bul has no voting l-ights. A scl)eine of delegation is in place and day lo day responsibility for the pi-ovision of seivices I'esls ivith the Executive Olficer of the oi'ganisalion in conjunction ivith othei. staff and Boai'd membei'5. The Executive Officei. undeitakes the supervision of the staff team and ensui'e5 that they develop Iheii. pi'actice and skills in line with the oiganisation's procedui'es. Trustee Induction and TJ*ining Most directors al'e already familial. Ivith the pi'aclical ivork of our oiganisation, having been cncoui'aged lo speak lo one of the othei. dii'eclois oi. the Executive 0￿]Cer befoi'e fully accepting dii'ectoisl)ip. Addilionally, direcloi's al'e offei'ed govei'nance ti?ining Ihi'ough tl)e Noriliei'n Ii'elaiid Coiincil foi. Volunlaiy Aclioii (NICVA) and the National Council of YMCA'S which will focus on the policy, strategy and direction as and when necessaiy. Page 8 CaJ'ritkfeiEUS Young Mens Chrlstian AssoeiAlion Rei)ort of the Trustees for the yeai. ended 31 MAI'eh 2023 STRUCTURE, GOVERNANCE AND MANAGEMENT Affiliatioii Cai'i'ickfeigus YMCA 55 one of the 15 YMCA'S in IIEland affiliated to the National Council of YMCA'S in Ii'eland. Thiough the N<11ional Council ot. YMCA'S in Ii'eland, Cai'i'ickfeiEiis YMCA is linked to the Eiii'opean Alliance of YMCA'S and the Woi'ld Alliance of YMCA'S ivith over 58 Inillion members in 120 counli'ies. Cai'i-ickfei'gus YMCA has adopted the operating staiidai'ds inlioduced by the National Council of YMCA'S in Ireland and is I'eviewed I'egularly to ensui'e compliai)ce with these slandai'ds. Risk in*nAgeiiient The Board of Management conducts I'egular Irviews of the majoi. I'isks lo which il will be exposed. Where appiopi-iate, systems oi. procedui'es have been &8tablished lo mitigate the I'isks th¢ oi'ganisalion faces. Inleimal contiol risks al'e minimised by the implementation of procedures for authoi'isation of all Ii'ansaclioi)s and PlDjects. Procedui'es al'e in place to ensui'e compliance with l)ealih and safety, sateguai'ding and tinancial regulations. which I'educe the risk lo staff, volunteers, young people, fainilies and childi'en in our care as I4Iell a5 iri the finaiicial context as slated above. Tliese piDcedui'es are pei-iodically I'eviewed lo en8uI'e they coi)tinue to meet the needs of the organisalion and Irlevant legislation. STATEMENT OF TRUSTEEI S, RESPONSIBILITIES The tru51ee5 {who are also the directors of Cai'i'ickfeigus Young Men5 Cl)ristian Association foi. the pui'poses of ¢ompany law} are responsible for pitpai'ing the Repoit of tl)e Trn5tees and the financial statements in accoi'dance with applicable law and United Kingdom Accounting Siandaifjs (United Kingdom Generally Accepted Acwunting Pi'actiee) including financial Repoiting Siaiidai'd 102 "The Financial Reporting Siandai'd applicable in the UK and Republic of Ii'eland" Company law requiirs the trustees lo pi'epare financial statements for each financial year which give a Ii'ue and fail. view of the slate of affaii's of the chai'ilable company and of the incoming I'esources and application of resoui'ces, including the income and expendituir, of the chai'ilable compan), foi. that pei'iod. In pi'eparing those tinancial stalenienls, the Ii'uslees are I'equired lo select suitable aecounling policies and then apply Iliem consislentlyg obsei've the methods aiid priiiciples in the Chai'ity SORP. make judgemeiils and estimates Ihal al'e reasonable and pi'udenl. prepai'e the tinancial slalemenls on the going concein basis unless il is inappropi'iate lo pi'esume that the cliarilable company will continue in business. The ti'ustees al'e I'espon5ible for keeping PlDpei' a¢counting i'ecords M'hich disclose with Irasonable accui'acy al any linie the finan¢ial position of the chai'ilable company ai)d to enable them to ensui'e tliat the fii)an¢ial staleinails coniply ivith the Companies Act 2006. The)1 al'e a150 responsible foi. safeguai'dii)g Ihe assets of the chai'ilable company and hence for taking IEasonable steps foi. the pi'evenlion and detection of fi'aud and other inEgularities. In 50 far as the li'ustee5 are aivair.. thei'e is no I'elevant audil inlormation of which the chai'itable ¢ompaiiy's auditors al'e unaivai'e; and the Ii'u51ees l)ave taken all stcps that they ought lo have taken lo make Iheniselves aware of any I'elevant aiidit infonm