Charity Number: N'IC106035 L4Dg Tower Youth and Commllnity Cemtre A¢collnts for the year ended 31 March 2022
Louu Tow'er Youth and Community Centre Contents Page information Trustees Report 2-11 Ind¢pend¢Dt Examiners Report 12 Statement of Financia] Activities 13 Ba]an¢e sheet 14 Notes to the aollts 15-21 Appendix I 22
Long Tctrfft'er Youth alld Commullity Centre Illforniation Charity Trnstees Kathleei? Dohert), John McLAu4hlin James Mccartney kellie McC.allion - Chairperson - Treasurer Charity NuEllber NIC1060)) Accoulltallts McGroaty Mccaffety & Company Ltd Accountants &, Tax Consultsots I Carlisle Terrace De BT48 6JX BusiDess address L4)ng Tower Youth and ComEDunity Centre Anne Street Derry N Ireland BT48 6PB Bankers BaThL" of trelalld ?7 Culmore Road BT48 7BT B (Ni) Meadowbank Avenue Strand Road Derry BT48 7TN Solicitors H&sson & Co Solicitors Clarendon Street Derry ComDJittee Members Cbarlie O'Donnell Sr Catherine Boyle Martine Mulbern Geraldine O'connor Fr Joe Gormley Siobhan Brinkley Non-voting Members Janice C<KTrper Moni¢a Jarvis Seeretary Stepha) Mailett Page I
Long Tower Youth and Community Centre Report of The Charlty Trustees The charity trustees present their report and the financial statements for the year ended 31 March 2022 in accordance with applicable law and United knngdom Accounting Standards (United Kingdom Generally Accepted Accounting Practicel- PRINCIPLE ACTIVITY The principal activities of the charity are to promote, ¥thOut distinctton of sex. race, political, religTou5, or other opinion, the education and personal development of young people so that they may achieve their full wtential a5 individuals and members Df society and that their life conditions may be improved. CHARITY TRUSTEES The chartty trustees who served during the year and since the year end were as follows: Kathleen Doherty John McLaughlin James Mccartnev Kellie Mccallion GOVERNING DOCUMETr The organisation is an unincorporated club with charitable status. It wa5 established under a constitution which outlined the area of benefit and the objetts of the charitable organisation and is governed by its Constitution. OVERVIEW Long Tower Youth and Community Centre was established in 1945 and is owned by trustee5 of the management commf(tee. The building is in the 8rounds of the Brandywell sports complex which resides wt¢hin the Moore DEA and on the edge of the Brandywell and Creggan Estate. Our key catchment areas include the the ward5 of.. Diamond ward Brandywell ward Strand I ward The Cent manager is responsible for ensurtng that youth work 15 focused in these targeted areas a5 they all reside within the top 20% of the MDM ranks for Northern Ireland. According to the 2017 NISRA Report, which reported on 890 wards, Longtower Youth CILtb's three wards are ranked as outlined in the table below. Diamond ward Brandywell ward Depravation Strand I ward 13 Health 32 36 Employment Education 13 152 98 203 Income li 18 Income affecting children Crime and disorder io 145 18 50 Page 2
Long Tower Youth and Community Centre Report of The Charity Trustees LONGTOWER YOUTH CLUB ILTYC) ILTYCI currently employs.. 18 full time youth workers 10 part time youth support workers 4 full time pathways placements I PT cleaner 1 .5 FT building supervisor I PT clerical officer and a team of 40 volunteers long Tower Youth and Community Centre manage the following yotjth service5 both in the main Longtower building and in satellite centres= Long Tower Youth and Communty Centre - which is a fLdl-time youth provision in the heart of the Brandywell. Bishop Street Youth Club És a satellite youth centre based on the interface area. Our streets is the City Centre youth provision based in the heart of the city centre. Engage is a bespoke intervention programme aimed as steering teenagers away frorn recurrent trouble. All the work conducted within the above youth settings is done by collaboratively working to ensure co- ordination of service delivery thus ensuring young people have access to services across the community and surrounding areas. Long Tower Youth and Community Centre are currently ie5ponsible for deliverin& managing, monitoring, and 5UPPOrting the following sessions per week= 40 night-time sessions per week 20-day time sessions per week Long Tower Youth and Community Centre adopts variou5 methodologie5 that assist U5 in our delwery of high standard youth provision across the 8randywell. Bog5ide & Bishop Street aa$ these include= Group work. One to one. espoke one to one peer mentoring programmes to meet the indwidual needs based on the circle of courage model. School based youth work- closing the educational gap between the highest and lowest performers. Conversation - as a way of fostering the lationshipS and empowering both parties. Family work. Partnership worknng- collaborattvely with key partners to offer a wraparound service to young people most in need. The youth club 15 open 6 nights per week and offers.. Generic youth programme for young people aged 5 to 25. Targeted youth provision for the following priority age groLtps. 9-13 and 14 to 18 years old. To addre55 the dirett impact of exclusion and marginalisation. Key themes of work, such as risk-taking behaviour, sectari3n&sm, racism, dissatisfaction and to address the Sow levels of attainment in school. Page 3
Long Tower Youth and Community Centre Report of The Charity Trustees APRIL 2021- MARCH 2022 During this period Long Tower Youth and Community Centre delÉvered a variety of pro8rams under the following themes - Health and Wellbeing, Leaming & Achievin& Intlu&on, DNer5ity and Equality Gf Opportvnity, Good Relations, Living in Safety & stability & Participation which delwered on outcomes that- Improved health & well-being. enhanced personal capabi5ities. developed thinking skills. developed posltNe relationships. increased participation and accive citizenship. The focus of provision at Long Tower Youth and Community Centre is to improve the lrfe chances of the participants and wider community and to align with the Department of Education vision for the youth services, stated in Priorities for Youth, that services will.. Raise standards for all. Close the performance gap- increase access & equality. Develop the educational workforce. Improve the learning environment. Transform the govemance & management of education The aim of programming is to provide quality-learnit)g experien for young people that are measurable and targeted at need. Provision at this yOLtth club seeks to close the performance gap by providing access to non- formal leaming opportunities that enhance social and cognitive skills and overcome barriers to learning whilst providing a participative environment where young people are attively engaged in the design, delivery, and evaluation of programme5. The youth work provided by Long Tower Youth and Community Centre takes place in a variety of settings including centres, schools, parks, and other areas where young people gather. Our workers offer a wide range of attivities to young people aged 5-25 WFth particular focus on fun, Social and personal developmenL Participation. testing values and beliefs and promoting acceptance and understsnding of others. Youth work provides a safe environment for young people to soualise, have fun and address issues important to them. Using artNities such as crafts, cookin& sports, music or trip5, youth workers give young people the OPPDrtunity to try new things, develop skills and confiden, rarse aspirdtions, and empower them to take part in decision making. Due to the impact tsf Covid- 19 we have seen Changes in our young people, and this has played a part on their adverse needs. The youth seNice quickly a55embled together and adapted the services to meet the growing needs of our young people. Our young people valued the many opportunities we made available to them particularly thi5 year through a variety of projects and activities facilitated by Long Tower Youth and Community Centre. We know this not because they tell us, but also betèuse of their voluntary participation across 3 range of services offered from Long Tower Youth and Community Centre. This year 8,974 individual young people aged S-25 engaged in our service in variety of online and fate to face recreational. physical fitness. creative arts, educational, personal and social dèveloprrtent programmes. and èmployment opportunibes that werp on offer at Lorv8 Tower Youth and Community Centre +n 2021-2022. Page 4
Long Tower Youth and Community Centre Report of The Charity Trustees Bespoke youth work re5ponse- 3568 young people coverirbg- 2 elections night. and heightened community tension throughout the year. There were 57 Family engagements on issues as outlined below= Suicide Ment31 health Behaviour% PSNI Law Family support Community mediator STAKEHOLDER ENGAGEMENT Partnerships- Long Tower YotJtkL and Community Centre recognises the importance of partnerships and working collaboratively wf(h other skilled agencies. This was needed more thi5 year due to the impact of Covid- 19 had on our ServeS. It was key to be able to provide a wraparound Servi to those young people and families ffl05t vulnerable. Over the year we have developed some great professional relationships with key stakeholders such as PSNI, YJA, The Family Hub. EA Youth Sewices. CPJ, Social seTV15. Schools, Youth Engagement Services, Man's Action Network. Parenvs Advisory committee: Our Parent Advisory Commtttee IPACI was impacted by covid last year and we have slowly reconnected with the group, we a continuously working wtth this group on the diverse needs Df young people and how we can work together to tscklè these issues to achieve meaningful outcomes. Youth Matters Youth Committee: The Youth Committee like the PAC has been continuou5 after the brief disruption throughout the pandemic. 5t3ff are working to build better working relationships & engage with the young people offering a safe platfomi for them to have meaningfuS conversations and address issues that they are facing daily. Throughout the year they helped co-delNer several community events online and face to face including Halloween, ingo, and Christmas. They were also successful in gaining £8(KJ from EA Srnalls Grants fund which provided the 14+ age group an interactive health & wellbeing programme. Local and Regional engagement: Long Tower YoLrth and Community Centre has representation on both the LAG and YAG and receives regular updates from the Regional Advisory Group from the Youth Work Alliance. The centre manager sits on the local community safety forum and convene5 meetings of the youth subgroup which consists of professionals in both the youth and community settor across Triax. LONG TOWER YOUTH CLUB- OUTpufs & OUTCOMES Generic Drop In Provided a generic / non targeted provision for young people aBed 9-13-year-olds, So weeks per year- 67 young people registered. Provided a generic / non tsrgeted provision for young people aged 14-18-year-olds. So weeks per year- 87 young people registered. Provided 2 weekly afternoon Sessions for 4-8-year-olds. 50 weeks per year- 64 young people registered. Summer Programme We cornpleted &week summer programme- over 3Tr) young people registered - young people attended 4 sessions per week for 6 weeks. Page 5
Long Tower Youth and Community Centre Report of The Charity Trustees Stakeholder Engagement Held 3 stakeholder engagements throughout the year. I celebration and teedback everkt. Health and Wellbeing We delivered well over the target of 14 health and wellbeing programmes throughout the year. These programmes had a minimum of 8 young people in each group. Learning and Achieving Delivered l annual lebratiOn event recognising the success of our young people. Delivery of 6 accredited programmes wtth 70 young people aged 14-18. Good Relations Delivered 2 good relations programmes Wtth 30 young people aged 9-18. Living in Safety and Stabillty Delivered 6 programmes within the theme of Itving in safety and stsbilty to 60 young people aged 9-18. Participation Completed S social action and citizenship programmes. Delivèred I voluntary programme- wtih 30 hours of volunteering being completed each week- 4 active volunteers. Delivery of a weekly outreach provision. Delivered 2 participative 5tnJctures- jLSnior members committee and senior members tommittee. ENGAGE -OUTPUTS AND OUTCOME5 Engage Project Revlew 2021- 2022 The Engage Projert is a citywide approach and in 202112022 we mainly focused on delivering projects in Triax, Waterslde and Outer North. Thi5 projett is funded through the Tfp programme. The programme is primarity aimed at engaging with young people who fall into any of the three categories below: Young people who are on the fringe of becoming involved in or exploited by paramilitarie5 or organised criminal gangs. Young people who are engaged in behaviours that place them. or the community at risk. Young people who bear witne5S to violence or substance abuse or who have suffered from direct adverstty. The young people are referred into the projett through youth dubs. community safety forums, youth justi, social service5, and schools. We work in partnership with all these organisations. Youth staff on the programme deliver educational and developmental programmes, one to one sessions and street work. Staff work with the young people with the main goal of helping them get back involved into youth services and signpost them to any other services required. Page 6
Long Tower Youth and Community Centre Report of The Charity Trustees Staffing Numbers 5 staff employed through Project Sparks during this time. Number of se55ions delivered Each staff member is required to complete 4 evening sessions and 2-day time sessions per week. This is roughly 25 sessions per week. Staff then during the summer months help with extra sessions around the Project Sparks programme. Number of ProgramslProjects National Standards Cycling Level 1- 20 young people National Standards Cycling Level 2- 20 young people Law and Order OCN Level 2- 10 young people Law and Order OCN Level 2- 9 young people Lawn and Order OCN Level 2- 3 young people Law and Order OCN Level 2- 6 young people Drug arsd Alcohol Training- 10 young people Gambling and Social Gaming Training- 10 young people Positive Physical Health- 10 young people Young Men's Programme- 6 young people Project Spark Top of the Hill- 10 young people Project Spark Newbuildin¥5- 6 young people Projert Spark Outer North111- 10 young people Project Spark Outer North121- 10 young people Project Spark Lincoln Courts- 10 young people Social Artion IGraffrtil- 10 young people Social Action Band Container- 5 young people Social Attion Icommunrty Clean Upl- 10 young people Social Action (Key Risk Factorsl- 10 young people Positive Relationship Programme- 10 yOL*ng people Positive Health Programme- 6 young people Sexual Health Programme- 10 young people One to One Sessions 24 young people Outreach and Detsched Sessions Outer North I Waterside /Triax 1,560 people engaged throughout the full yearfs programme (not intluding larger event5- such as Halloween, St Patricks davl Training Delivered Cirtle of Courage Training- Co Facilitated IPeter Nixon) Street Based Training- Co Facilitated Isean Tolandl Respect Training / Domestic Violence1Staff attended) Page 7
Long Tower Youth and Community Centre Report of The Charity Trustees OURSTREETS- OUTPUTS AND OUTCOMES Brief overview of your project Our Streets is a citywide outreach/detached youth work programme. Its aim is to engage young people who gather in idÈntified areès or 'hot Spots, of Derry City by WOTking collaboratively with key stskeholders to positlvely engage with young people and reduce risk iaking behaviours. We also facilttate and delivery ol progrdmmÈs, events and intervention in schools, Yoh cSubs and during contentlOU5 eventsltimes during the year. Staffing Numbers 7 staff involved Number of sessions dellvered and number of programslwojects St Cecelia's Transition Group I 5 Sessions, 17 young people Relationships Mental health Money management Self Esteem St Cecelia's Transition Group 3 5 Sessions, 14 Young Peop5e Relationships Self-esteem Mental health Team building Sexual health workshop 15ession, 10 young people LGBTQ+ Programme 22 young people, one-off session YounE men's resilience, 21 young people, 9 se5sn5 Young men'5 health, 14 young people, 7 sessions Young men's wellbein& 10 young people, 6 sessions Youth committee, 9 young people, 3 sessions St Brigid's health week in conjunction with YES, ILKI young People. onfroff session 5 Steps programme in St Joseph's. 100 young people over 4 Classes St Patricks Day- one day, opproximately 8CK) young people Halloween - 4 days of interventions, approximately 12CKJ young people engaged Lundy's Day- one day, 75 young_people engaged Summer interventions- 4 weeks of groups and individual programmes and artivttie5 60 be5pDke interventions includlng outdoor education. health and wellbeing, reducinE risk tsking behaviours, developing positive relationships. enhancing personal capabilities, and community initiatives, approximately 3,000 young people engaged Our Streets Engagements, approximate 10.500 engagement Page 8
Long Tower Youth and Community Centre Report of The Charity TN5tees BISHOP STREET YOUTH CLUB Brief overview of your project Bishop Street Youth Club is a satellite youth tentre from Long Tower Youth and Community Centre, based in one of few interface areas in the city. Here we dedicate our time to young people from Bishop Street and surrounding areas. We work closely wrth the families and residents in ihe area as well as the local schools. Our youth programme is targeted at young people aged 4-18 and is categorised into three different age groups that specifically generates 4 weekly drop-in sessions for.. Junior member5 aged 4-9 Intermediate members aged 10-13 Senior members 14years plus Bishop Street Youth Club offers extended and more specific work that co-insides with the needs of young people attending and their families. Here we can provide one to work, school-based programrnes, fami interventions, intervention day trips. bespoke worL and communtty fun days. Staffing Numbers Ix full time Centre Manager Ix full time pathway5 Student Ix job start placement 4x parttime youth rtaff Ix part time caretaker Number of sesslons delivered 10 - drop-in sessions per week 2 - school-based programmes 4- tommunty pro8rammes Number of prOgran/prOIeCts Bishop Street Youth Club provided a number or required KPI targets: Delivery of 7 health and wellbeing programmes or projects Delivery of one annual celebration event recognising the sUcS of members and programmes or projerts Delivery of 3 accredited programmes or projects annually Delivery of programmes based on the inclusion and diver5rty Delivery of 2 good relations programmes or projects Delivery of 3 living in safety and stability programmes Provide generic/non-targeted provision for young people 9-18 years old over 4 evenings per week and 50 weeks per year 2 Afternoons per week generic provision provided for 4-8-year-olds Delivery of a 6-week summer programme over a 4-day period Page 9
Long Tower Youth and Community Centre Report of The Charity Trustee5 Delivery of outreach within the area outlined in this specification to increase membership and participation of children and young people within your youth organisation Oelivery of l youth volunteering programme Delivery of 2 social action/citiienship programmes or projects Numbers of registered young peOe 160 young people RECRUITMENT AND AppoipifMENf OF THE MANAGEMENT COMMITTEE The management CDmmittee must consist of no less Ihan Six f77embers and shall meer at least once every two months. A list of people who sèThed on the management committee in the financial year is listed on the information page. The members of the management tommittee shall have the power to suspend orexcluife any member whose general attitude and spirit are found to in moral judgement to the best interest of the centre and its members. At present the committee has members from a variety prolessional backgrounds relevant to the work of the charity. PUBLIC BENEFtT The dirett benefi'ts which flow from this ntre include the improvement of well-being and quality of life of the residents in the area enablinB them to fully participate in society and preventing people from being socially exduded. This is done through the provision of aCtIties. both indoor and outdoor. catering for a range of leisure, recreational, health and educational activities. And by providing support to all members of the area. RISK MANAGEMENT The trustees have assessed the major risk5 to which the association 15 exposed, in particular those related to the operations and finances Df the assoclation and are satisfied that Svstems are in place to mitigate the exposure to the major ris. FINANCIAL REVIEW The principal funding sources over the relevant financial year have been the Education Authority and Public Health Agency. The financial performan is summarised the enclosed accounts. PLANS FOR FUTURE PERIODS The association plans to continue the actwities as Outlined ave in the forthcoming years subject to sat15factory funding arrangements. TRusfEES RESPONSIBIUTIES IN RELAllON TO THE FINANaAL STATEMENT5 The trustee5 are responsible for preparing the Trustees. Annual Report and the finanual statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally ACpted Accounting Practicel. The law applicable to chèrities in Northern Ireland requires the trustees to prepare financial 5tstements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and appliCat)n of resources of the chartty for that period. In preparing these financial statements, the trustee5 are required to.. 5elert suitable accounting policie5 and then apply them consistently. observe methDds and principles in the Charities SORP 2019 IFRS 1021. Page 10
Long Tower Youth and Community Centre Report of The Charity Trustees make judgements and estimates that are reasonable and prudent. state whether applicable accounting standards have been followed, subjert to any material departures disclosed and explained in the financial statements. prepare the financi35 statements on the going concem basis unless It Is appropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Art INorthern Ireland) 2CK)8, the Charities (Accounts and Reportsl Regulations (Northern Ireland) 2015 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charrty and hence for taking reasonable step5 for the prevention and detection of frdud and other irregularities. By order of the Charity Trustees Trustee IL Trustee Date: 26 October 2022 Date: 26" October 2022 Page 11
ll% Tower Youth and Community Centre Independent Exanliller's report to the chariti, committee members of Loll Tower l'outh and Community Celltre Wt report on thc accounts of the charity for the year ellded J l March 10?? which are set out on pe$ l) - Respective responsibilities of charity eowmittse members and eAatniner As the charity's metnbers you are responsible for the preparation of the accounts in accord]Ce with the Chatiti¢s Act (Northern Ireland) 2008. It is our responsibitlty to.. - eIne the awunts under StIOn 6) of the Charities ACL follow the procedures laid down in the general directions triven by the Commission under Section 65(9) (b} of the Cliarities Act- - stste whether particular matters have come to our attention. Basis of Independent examiner's report Ve bavc examined your charity accounts as required under Section 65 of the Charities Act and our examination was carried out in accordancc with the general directions given by the Ckwity Commission for Nortbern IreLarkd under Section 65 {9Kb) of the Cbariti¢s ACL Our examination included a revicw of the accourkting records kept by the charity and a cDmparison of the accounts presented with those records. It also included consideratious of any unusual ifrms or disclosures in the accounts, and sLIng explanation from you as charity members conCnIng any such rnatters. Our role is to stat¢ wh¢tb¢r any material atterS have come to our attention giving us cause ts believ¢.. l. That accounting rordS were not kept in a¢¢ordaD¢¢ with Section 63 of the Charities A¢L 2. That th¢ a¢¢ounts do not accord with those accounting records. 3. That the accounts do not comply 1}th the accounting requirements of the clr[tIeS Act. 4. That there is further infonnation needed for a proper uuderstanding of the accounts to be reached. Independent Examiner's Statement The Charity's gross in¢ome excteded £250.000 your examiner must be a mernber of a listed body. We can confinn that w¢ are qualified to tmdertske the examination a5 we are registered &8 members of Chartered Accountant Ireland which is one of the listed bodies. We have completed our examination and have no concerns in respect of the tnatters 1- 4 listed above in connection with the following Directions of the Chartty Commission Northern Irelan¢ we h&v¢ found no matters that require drdwing to your attention. Caffe A¢eoulltants Tax Consultallts 2 Carlisle Terrace Derry N IreEand BT48 &JX Date: 26 Oetober 2022 Page 12
Loug Tower Youth and Community CeTJtre Statement of Fingncial Actiiities for the )'ear ended 31 March 2022 Ullrestricted Funds Restricted Funds 2022 2021 Income and ExpeDditure IDeoffting Resourees Grdnts Received Income resources from charttable activities 1,691,695 1,691,695 1.368.714 408,674 1)6,9J7 408,674 Total IDcoming Resources 408,674 1.691,69) 2,100,)69 1,505,6i I Resources Expended Direct Charitable Expenditure Governance Costs 73.541 1.641,984 4.700 1,715.i25 1,331,)94 4.700 3,600 Total Resources Expended 1,646,684 1.720,?25 1,) J4,994 Net Ineowinu l (OllÉEoillg) Resources 335,133 4).01 I 380,144 170,657 Balances brought forward l April 2021 201.926 70.107 272,033 101,376 Ba]ances carried forward 31 March 202? 13. 537.059 115,118 652,177 272,OJ3 The above amounts relate to continuing operatiolls of the &8sociation. The &sso¢iation h&s DO recognised gains and losse5 other than those Includ tn the results above and therefore no separate statemeTtt of totAi Tecognised gains and losses has been preseuted. There is no difference bettveen the net incoming resources for the year stated atM)ve and their historical ¢ost equiv'a]erJt5. Page 13
Lollg Tow'er Youfh and Communit), Centre Bal8nce sheet as at 31 Trfarch 2022 2022 2021 Notes Fixed assets Tangible assets Current ets Debtors Cash at bank- and in hand 60?.019 578.92J io. 3? j.898 i09.i29 17,132 1 ?52,)67 8)j.4?7 1 ?69,499 Current liabilities Trade creditors Other ¢reditOTS Accruals & Deferred Income ii. 90,887 7.886 214,)85 161,455 2?,631 900,772 313.158 1.084.8i8 Net cllrrent assets i22.269 184.641 Total assets less eurrellt liabilities 1.124288 763,i64 Long Term Liabilities (472.111) (491,531} Net assets 6)2,177 ?72,OJ3 Funds Brought forward at l April 2021 Unrestricted RL%tricted i37,059 201,926 70,107 652,177 272,033 We approve these accounts and eonfm that we have made available all relevant records and infornation for theu preparation. Date: 26tb Oc¢ober 2022 Date.. 26tb O¢tober 2022 P¥ge 14
Lollg Tom'èr Youtb and Community CeDtre Notes to the accounts for the )'eAr ellded 31 Martb 2022 AceoMlltiDtr policies The prtncipal accouniing policies adopted in the preparation of the fu)ancial statements are set out below. Accountino eollj'ention The charity constitutcs a publtc benefit entity a5 defmed by FRS102. The financial statements have been prepared in accordatLCt with A¢coullrin(¥ and Reporting by C.harities.' Staten)ent of Recoinmended Practice applicable to chaTities preparintr their ac£ounts in a¢wrdance with the Financial Reporting Stsndard appli¢able in the UK and Republic of IrelaThd Charities SORP {FRS102) and the Charities Act (Northern Ireland) ry008. The financial statements are prepared on a uoing concern basis under the historicaI cost convention. The financial statements are presented in sterlints which is the fiwctional eurrency of the charty. 1.2. Incoming resources AU incomin resources are tncluded in the sratetnent of financial activities when th¢ charity is entitled to the income and the amount can be quanlRfied with r¢asonable accuracy. The following specifi¢ policies are applied to particulat categories of income: Grallts received are regniSed at fair value wben the charity has entitlement after any perfonnance conditions have been meL it is probable that the income will be receiiied and the amollnt can be measurcd reliably. If entitlement is not met then these amounts are deferyed. Dotlations ar¢ ¢r¢ditsd to the Statement of Financial Activities ill the the)1 are received. Grants, including grdnts for the purchase of fixed &ets. are recognised ID full in the Statement of Financial Activities in the year wthich they reccivable. 1.3. Resources expended Expendiwre is recogtused on an accrual b&sis aud has beeD classified under beadings that awgate all costs related to the ¢ategory. Expenditure is reCOlSed where there is a legal or constructive obligation to make payments to third parties. tt is probable that the settlement will be required and the amount of the obligation can be measured reliably. Support costs are those costs incurred dIrtlY in support of ekpeDditur¢ on the objects of the charity &nd include project manement Page 15
Lollg Tom'er Youth and Cotnmunity Centre Notes to the accounts for the year ellded 31 Marcb 2022 1.4. Tangible red assets and depreciatioD Tantiible red assets are ststed at cost less depreciation. Depreciatioii is provided at rates calculated to write off the ¢ost or valuation less residual value of each &sset over its expected useful lif¢, as follows= Land and buildings Fixtures. fittings & equipment Motor vehicles /0 Strait Line 10Q/o Stsaitsht Line ?OO/o Straight Line 1.5. Debtors & creditors D¢btors and creditor5 with no stated interest raTe and receivable or pa)'able within one year are recorded at transaction price. Any tosses aristuo from impairynenl are reColIsed in expendi¥lwe. 1.6. Cash at banLand in knand C&sh and wh equivalents include cash at bank- and in han 1.7. Leasiuts and hire purchase cornmitmellts Assets obtained under hire purch&se contracts and fmance leases are c4Tritstised as assets and depreciated over th¢ shorter of the lease terni and their usefvl lives. ObliwioTts under such aeeMents are included in creditors net of the finance charge located fuDJre tKricKts. The fu)ance t11 of the rent41 payment is cEwged 10 the profrt and 1055 account so as to prfyJu¢e constani periodi¢ rates of chartre on the iiet obligations outstanding in period. Capital Grallts ID line with SORP the capiral grant reserve in aceounts has Lyen tsken straight to incomin8 resources in the statement of fuw]¢ial activities. Page 16
Lollg Toweryouth alld Community Cetttre -Notes to tbe aceouDts forthe year eud 31 Marcb 2022 Resource5 Expended Unrestricled Funds Restriettd Funds Total 20?2 Total 2021 Direct Charitable EipeDditure Siaff costs Training costs Programme Costs - Dove House Youth Activity & Progrdmme Costs Youth Work Allian¢c- Contract Youth Service- Grant disbuTSements EA - Covid Response progrdmll)es Support Services Support Costs - Activtty I Professioual Fees Depr¢ciation - FF & Equip Depreciation - MotOT Vehicles Depreciation - L8nd & Buildings Total Resources E4)ended Note 14,190 1.089 8i8.9iJ 18,026 87J.14J 19.lli J71,lJ8 138,13? 388,684 31,65? 49,000 20?.815 49.000 02,815 236,148 40,110 102,900 1.2iO 30.620 ?63.031 42 211.369 20.334 5.612 15.988 24.549 i.612 15,988 15,988 .641.984 1,715,525 1,)J1,394 R&8tricted Total Total Funds 2022 2021 Unrestri¢ted Funds EA- Covid RespoDse prozrammo% CovTrd 19 expenses PPE expcnses Period Poverty exp¢nses Eat Well Live Well 30,700 136,640 17,000 51.808 2J6.148 Uthrestricted Funds 4.2 Support Costs- Activity I Restricted Funds Total 2022 Totsl 2021 Rent & Rates In5ur2nce Heat & Light Cleanin& Repairs & N(aintenance oL¢e & Administrarion Expenses Telephone & tnternet Computer costs Bank Fees & Interest Motor & Trdvel expenses Hire Purchase Interest 45,08) 9.)55 45,085 9,35) 33,618 59,220 16.580 8263 80,851 582 8.493 884 1221 8,782 12.594 50,790 10.916 8,029 3,358 407 5,919 884 34,500 24,720 16.580 63.739 532 8.493 884 50 51.662 211.369 263,031 102,900 Page 18
Long ToM"er l'outh and Communtt), Centre otes to the aceouuts for the year ended 31 Mah ?022 Tanoible assets Land and buildilllls Office freehold F4uiptllellt Motor vehicles TotAI Cost At l April fjo? I Additions 799J93 112.80? 41.844 9i4,OJ9 At 31 March ?02? 79)u9i 182,046 41.844 I,023 ?83 Depreciation At l April 20?1 ChaTtre for the year At JI March 20?2 300,112 15.988 59,30? ?4,549 li,701 5,612 )75.Ili 46,liO 316,100 21,313 421365 Net book values At 31 March 2092 483.293 98,195 20.531 602,019 At J l March 2021 499,280 i3,500 26.143 578.923 o. Debtors 2022 2021 tncome due Other debtors 300,898 25,000 17,132 J25,898 17,132 ii. Creditors 2022 2021 Creditors Other CreditOTS Accruals Deferred ineome Hire Purch&%e 90,887 161,4)5 29.497 184.888 4,300 7,109 893,663 313.158 1,084.858 Page 20
ng T0er Youth and Community Centre otes to the aeeomots for the year eDded 31 March 2022 12. L4n(v Tentt Liabiltties ?022 2021 Capital Grants Hire Purchase 471,J85 726 486.ioi i.0?6 47? 111 491,iJl 13. Movements in Funds At l April Incoming Outgoing ?021 resollrees reSoUe$ Transfers At 31 March 2022 Restricted fonds: Restricted funds 70.107 1.691,69) {1.646,684) 115.118 Totsl restricted funds 70.I07 1,691.69) (1,646,684) 115,118 Unrestricted funds: General fvnds 201.926 408,674 (73,541) i37.059 Total unre>ttricted funds •01,926 408,674 (73.>41) i37,Oi9 272.03) ? 100.)69 (1,720225) 652,177 Purp)ses of Restricted Funds Restricted grallts awarded to the ¢harity is provided to cover the ¢otE objects as explained in the members reporL 14. Related Party Trnnsactions There were no related paty transa¢tioDS in the period under review. Is. Post Balance Sheet events No signif1¢8nt events have tsken place since the year end that would result in adjustments to 2022 fancIal inforn)ation or inclusion of a note thereto. Page21