The Management Committee present their report and financial statements for the year ended 31 March 2021.
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.
In this financial year, the charity has experienced unprecedented challenges in relation to the coronavirus pandemic and had to adapt its services to meet the needs of the community. At the start of the initial lockdown period, schools were unprepared and the voucher scheme for children who receive free school dinners was not in place. The Brunswick Youth and Community Centre immediately put into place a system for our local children and young people to access a daily packed lunch. This service ran throughout the first lockdown and has continued during subsequent lockdowns, providing on average 70 meals a day at the peak. Even outside of the lockdown periods, the Brunswick Youth and Community Centre Covid-19 response has continued to deliver weekly food hampers to support the local community.
The charity has always been committed to working together with other organisations so that we can achieve more and offer the best possible support to the community. We have built a network of organisations including Holiday Hunger, who made sandwiches for us, the Venus Centre, who we refer to and vice versa for support and foodstuffs. We also liaise with a number of community centres, so that we can share large donations with others in the Sefton area. By pulling together in this way and supporting each other we have been able to maximise the impact and support we could offer.
Over the past year the Steve Morgan Foundation and the National Lottery and Children in Need have offered financial support to the Brunswick Youth and Community Centre, so that we in turn have been able to support our community through delivery of activities for young people, transport for key workers, and sourcing food and materials for care packages. It has also enabled us to and roll out health and wellbeing programmes, including art and music sessions and homework support. The 23 Foundation has also supported us in sourcing donations of food. We have also received donations from a number of local and national funders such as the Community Foundation for Merseyside, LCRares, the Leathersellers’ Company and Cash for Kids to help with the purchase of food and to pay for some sessional workers to come in and support us with the logistics. This funding has enabled us to:
Provide 10,460 lunches
Deliver 620 hot evening meals
Deliver 1,526 food hampers
Provide 7.0 tonnes of food to supplement meals
Provide £980.00 worth of ASDA vouchers
Provide £3,600.00 in vouchers towards school uniforms
Provide £2,500.00 worth of Christmas gifts to children, young people and families
In addition to the need for support with the provision of food, there has been and remains a growing need to support the wellbeing of young people and the wider community. We have been providing information and support to our young people and the community through::
Advice and information by telephone and social media to individual young people
Contacting families directly to offer support for their children and young people (eg access to print for homework and free lunches)
Developing a programme of youth activities via social media for both our junior and senior youth club to maintain relationships and offer family support
Loan of tablets to support at home learning
Working in partnership with Marie Clarke Family Wellbeing Centre to provide food and vouchers
Working in partnership with Merseyside Police in providing outreach workers to encourage large groups of young people to self-isolate and understand social distancing
Supporting young carers with shopping and other essential items
Providing space for young carers to support their health and wellbeing
Maximising the use of the Brunswick site, including the garden area, in providing resources to support young people’s anxiety issues
Providing 12 bicycles to key workers
Offering in person support in line with national rules and guidance such as social distanced homework club, young ambassadors, outreach, and activities to promote health and wellbeing
developing and delivering socially distanced and safe experiences for local children, young people, and families during the Halloween and Christmas periods
As restrictions ease, we will have substantial work to do to re-engage some of our young people in positive activities and support them to make positive choices as part of our ongoing commitment to divert young people away from the risks of engaging with gangs.
As we seek to return to normality following the pandemic, young people will need our support and guidance more than ever, especially if they have had to deal with mental health issues, ill health or bereavement. We are creating an environment to improve mental wellbeing and this will continue to be one of our key objectives.
We also want to help our community become more resilient, be this with mental or physical wellbeing, by offering support and advice on employment, life skills and ways of reducing social isolation. We want to be able to give our community the skills to create better opportunities in the future for themselves and their families.
Partnership working will also be a key area of development following up our recent partnership with Liverpool FC Foundation and continuing to work closely with a number of local organisations, like Litherland YCC and Sing Plus. We value their support and we continue to work with them to enable all young people to have new opportunities to develop as young adults.
This is a pivotal time for the charity as we develop our community kitchen, wellbeing area and community garden and these will be the tools used to help reach more people, create new skills and volunteering opportunities and improve the health and wellbeing of our children, young people and the wider community.
The Trustees and the Committee would like to thank the following donors to general funds for their generosity during the last financial year:
Mrs C Behrend
Base Energy Service
Mr A W Shone
One Vision Housing
Bauer Radio
Edward Goslin Foundation
Awards for All
Gourmet Society
V R Thorn Charity
Rank Foundation
Savills UK
Carpenters Ltd
Skelton Charity
Woodward Trust
Mr & Mrs Corlett
Neighbourly Ltd
The 7 Stars Foundation
The Archer Trust
The Edward Bibby Fund
Loftus Ltd
There was total income of £348,326 for the year, as shown in the Statement of Financial Activities. Expenditure totalled £308,211 leaving funds carried forward of £108,859 at 31 March 2021. 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:
T J Marshall (President - Appointed 29 March 2021)
A W Shone (President - retired 29 March 2021)
S D Lewis (Vice President)
I R Short (Vice President)
W B Stoddart (Vice President)
J R Syvret (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 Management Committee on my examination of the financial statements of Brunswick Youth And Community Centre (the charity) for the year ended 31 March 2021.
As the Management Committee of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act) . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of , which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
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.
The Management Committee
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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 .
Unrestricted funds are available for use at the discretion of the Management Committee in furtherance of their charitable objectives.
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.
HMRC CJRS Grant
Youth & Community Centre
Youth Investment Fund & Community Development Fund
Income within charitable activities
Youth & Community Centre
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 £924 (2020: £702).
None of the Management Committee (or any persons connected with them) received any remuneration during the year or was reimbursed expenses during the year (2020: £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.
Liverpool FC Foundation
This has been spent on renovation of the changing rooms in the building together with the purchase of much needed IT equipment.
There ar e no related party transactions which required disclosure during the year (2020 - 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.