The Management Committee present their report and financial statements for the year ended 31 March 2020.
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 Memorandum and Articles of Association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (as amended for accounting periods commencing from 1 January 2016) .
The charity's objects are to provide a programme of activities for the youth of Bootle using the Centre's premises and equipment to their maximum potential.
The aims of the Centre are to help persons under the age of 25 years through leisure time activities to develop their physical and spiritual capabilities so that they may grow to full maturity as individuals and members of society. The Centre also aims to benefit the wider community of Bootle and Sefton areas and the neighbourhood without distinction, by associating together the said residents and local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities for recreation leisure time with the objective of improving the conditions of life for those residents.
Policies adopted:-
Reviewing and maintaining the Centre's facilities.
Employing staff to provide a daily programme of activities for young people aged 11 to 18.
Running a Junior Kids Club for children aged 7 to 11.
Providing trips outside the immediate locality both in the UK and overseas.
Ensuring that the Centre has sufficient income to cover the overheads incurred.
There have been no material changes in policies following incorporation.
The Management Committee have paid due regard to guidance issued by the Charity Commission on public benefit in deciding what activities they charity should undertake.
This is the third and final year in which the centre has benefited from funding from the National Lottery via the governments’ Youth Investment Fund. The funding has enabled the charity to deliver a wide variety of services for young people which have supported their health and well-being.
Sustainable funding supported by the Henry Smith charity has been sourced this year for a new three-year post of development manager to develop a long-term strategy for the organisation. Throughout this year the development manager has obtained funding from Children in Need to support the youth club’s ambassador project. The additional funding enabled the charity to achieve its main objective of ensuring young people have a voice.
In October 2019, the centre attracted corporate sponsorship which enabled the purchase of a new minibus.
The centre continues to offer a wide variety of services to the whole of the local community. An example of this is the opening of the facility to the Liverpool Tamil School, an organisation that encourages young people to their education. The centre provides the perfect resource for the delivery of this programme supporting over 120 young people in English, Mathematics and Tamil.
The Brunswick centre is also a strong partner to the Jamie Carragher Academy providing facilities five days per week from 9am to 4pm for young people between the ages of 16 and 19 working towards BTEC level 2 and 3 qualifications in sport/football.
The Brunswick centre also hosts a weekly pensioner’s group and a volunteering gardening group. A very popular walking football session for over 55 year-old’s takes place every Tuesday and Friday afternoon. These activities are all part of the charity’s work in tackling social isolation.
The centre also provides facilities and resources for Veterans in Sefton and Bootle Detachment Merseyside Army Cadet Force, reflecting the charity’s historical background in relation to the armed forces.
The centre has been supported over the last year in developing its resources and activities, including the community garden, by funding from the PH Holt foundation. This has enabled the successful delivery of a number of programmes promoting health and wellbeing .
Throughout this year, the charity has continued to comply with the requirements of Sefton Council’s service level agreement (Early Invention Service for 11+)in offering a universal service for young people. The Brunswick’s transparent approach and inclusive environment has encouraged other services to locate at the centre, including Merseyside Youth Association’s Talent Match programme. Work continues in partnership with the Sovini Group and other major stakeholders in the community to enhance the centre’s resources.
Towards the end of March 2020, the centre had to close all open access services as a result of the COVID 19 pandemic. It was necessary to adapt the services provided to meet the urgent needs of the community and, in particular, to provide emergency food and support for local families.
The Trustees and the Committee would like to thank the following donors to general funds for their generosity during the last financial year:
Mr and Mrs G Corlett
Mrs C Behrend
Mr G Bibby
Lesley Bibby Fund
Selwyn Lloyd Charitable Trust
E F Rathbone Trust
23 Foundation
Rotary Club
C L Doyle
D M Thomas Foundation
One Vision
There was total income of £204,121 for the year, as shown in the Statement of Financial Activities. Expenditure totalled £201,508 leaving funds carried forward of £68,744 at 31 March 2020. The analysis of Restricted Funds is shown at note 13.
Brunswick Youth And Community Centre is a company limited by guarantee. The company was incorporated on 28 November 2008, and on 31 March 2009 the net assets of the charity 'Brunswick Youth Club' (an unincorporated charitable trust) were transferred to the company.
The charitable trust had originally been established in 1947 by ex-Prisoners of War of Oflag 79 Brunswick, Germany.
The Management Committee, who are also the trustees, and the directors for the purpose of company law, and who served during the year were:
R C C Taylor (Chairman)
D P Clarke (Hon. Treasurer) C A L Hayward
S McCormick(Appointed 1 April 2019)
M Conlan(Appointed 1 April 2019)
Presidents:
A W Shone (President)
P B S Johnson (Vice President)
S D Lewis (Vice President)
I R Short (Vice President)
W B Stoddart (Vice President)
J R Syvret (Vice President)
T J Marshall (Vice President)
Centre Manager:
Keith Lloyd
None of the Management Committee has any beneficial interest in the company. All of the Management Committee are members of the company and guarantee to contribute £1 in the event of a winding up.
Management Committee Responsibilities:
To provide and manage a centre for use as a youth centre conducted in conformity with principles and objectives of the Merseyside Youth Association Limited.
The Management Committee is responsible for the supervision of the Centre Manager, who is responsible for the daily implementation of policies.
The Management Committee has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to manage exposure to the major risks.
Small company provisions
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
On behalf of the board of Management Committee
The Management Committee, who are also the directors of Brunswick Youth And Community Centre for the purpose of company law, are responsible for preparing the Management Committee Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the Management Committee to prepare financial statements 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 application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Management Committee are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Management Committee are responsible for keeping adequate 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 Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I report to the charity trustees on my examination of the accounts of Brunswick Youth and Community Centre for the year ended 31 March 2020 .
This report is made solely to the charity's trustees, as a body, in accordance with Section 145 of the Charities Act 2011. My examination has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my examination, for this report, or for the opinions I have formed.
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Brunswick Youth And Community Centre is a private company limited by guarantee incorporated in England and Wales. The registered office is 104 Marsh Lane, Bootle, Merseyside, L20 4JQ.
The accounts have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling , which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the accounts and as detailed in the Trustees’ report the Management Committee have considered the impact of Covid-19 on the charity and the Management Committee have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity have availed the Coronavirus job retention scheme post year end. Thus, the Management Committee continue to adopt the ‘going concern’ basis of accounting in preparing the accounts .
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.
Voluntary income is received by way of donations and gifts and is included in the full statement of financial activities when receivable. The value of services provided by volunteers has not been included.
Grants are recognised in full in the statements of financial activities in the year in which they are receivable.
Expenditure reflects all amounts paid and accrued during the year. All costs are allocated between expenditure categories of the statement of financial activities (SOFA) on a basis designed to reflect the use of the resource.
Charitable expenditure Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.
Governance costs These represent costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to strategic management of the charity.
Tangible fixed assets are measured at cost, net of depreciation and any impairment losses.
All fixed assets costing more than £500 are capitalised at cost.
Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
At each reporting end date, the charity reviews the carrying amounts of its tangible to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less .
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Taxation
The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income and gains falling within these exemptions.
The charity is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT.
In the application of the charity’s accounting policies, the Management Committee are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Youth & Community Centre
Youth Investment Fund & Community Development Fund
Income within charitable activities
Youth & Community Centre
Ladies Committee & Outreach Project
Youth Investment Fund & Community Development Fund
Income within charitable activities
Youth & Community Centre
Youth Investment Fund & Community Development Fund
Repairs and maintenance
Printing and stationery
Telephone and postage
Motor and travel
Light and heat
Water charges
Insurance
Cleaning and laundry
Sundry expenses
Sports and recreation
Youth & Community Centre
Youth Investment Fund & Community Development Fund
Repairs and maintenance
Printing and stationery
Telephone and postage
Motor and travel
Light and heat
Water charges
Insurance
Cleaning and laundry
Sundry expenses
Sports and recreation
Governance costs includes fees paid to the Independent Examiner's of £702 (2019: £731).
None of the Management Committee (or any persons connected with them) received any remuneration during the year or was reimbursed expenses during the year (2019: £nil).
The average monthly number of employees during the year was:
Income
Expenditure
Income
Expenditure
Youth Investment Fund
The aim of this project is to offer sustainable funding to encourage a youth service universal offer that supports young people opportunities in developing their health and wellbeing.
Community Development Fund
The aim of the project is to allow our community to have access to our garden facility and to encourage their understanding of recycling and growing produce. Other elements of the funding are there to support the wide community and offer them the opportunity to participate in our health and wellbeing programme. The centres main objective is to encourage more people to volunteer with in the organisation developing community cohesion in our area.
There ar e no related party transactions which required disclosure during the year (2019 - none).
The charitable company is limited by guarantee and has no share capital. In the event of the charitable company being wound up, the liability of the members in respect of their guarantee is limited to £1.