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Report of the Trustees and |
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Unaudited Financial Statements |
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for the Year Ended 31 March 2020 |
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for |
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Orkney Youth Cafe |
REGISTERED COMPANY NUMBER:
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REGISTERED CHARITY NUMBER:
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Report of the Trustees and |
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Unaudited Financial Statements |
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for the Year Ended 31 March 2020 |
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for |
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Orkney Youth Cafe |
Orkney Youth Cafe |
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Contents of the Financial Statements |
for the Year Ended 31 March 2020 |
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Report of the Trustees | 1 | to | 4 |
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Independent Examiner's Report | 5 |
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Statement of Financial Activities | 6 |
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Balance Sheet | 7 | to | 8 |
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Notes to the Financial Statements | 9 | to | 16 |
Orkney Youth Cafe (Registered number: SC370035) |
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Report of the Trustees |
for the Year Ended 31 March 2020 |
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The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2020. The trustees have adopted the provisions of 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) (effective 1 January 2019). |
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OBJECTIVES AND ACTIVITIES |
Objectives and aims |
The main objectives of the charity are: |
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a. the advancement of education for young people throughout the Orkney Islands through the provision of recreational facilities and activities, and the advancement of citizenship through engagement of young people with their communities; |
b. to provide a safe environment where young people can meet, socialise, organise and take part in activities; |
c. to provide an advice and information service for young people; |
d. to encourage young people to take an active part in the running and the management of the facility; |
e. to provide volunteer placements for young people; |
f. to provide a supportive environment for young people to grow in skills and confidence. |
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Orkney Youth Cafe (Registered number: SC370035) |
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Report of the Trustees |
for the Year Ended 31 March 2020 |
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ACHIEVEMENT AND PERFORMANCE |
The company was formed in December 2009 and gained charitable status in December 2010. Since then the Orkney Youth Café has successfully established the youth café as a safe environment where young people can meet, socialise and take part in activities, and as a base for outreach work. |
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The youth café facility in St Magnus Lane, Kirkwall was refurbished with grant funding from Orkney Alcohol & Drugs Partnership (Orkney ADP) and opened in November 2009. We continue to use these premises by arrangement with Orkney Islands Council. |
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Projects that ran during the year was - Scapa 100 History Project, Photography Project, Youth Café refurbishment, Stromness Shopping Week Mocktail stall, Young people's craft fair, Craft Fair Catering, Safe Drive UPS Code, 6VT visit, Wee Sleep out, Christmas Dinner. |
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The Co-op were a great support this year. Orkney Youth Café applied and were successful at being selected a community local cause for Co-op Community Fund. After 1 year of people voting on their choice of charity OYC secured £9,977.65. |
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Young people from the youth café attended the Northern Alliance event in Inverness & Orkney Camber Debate. |
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3 OYC Youth workers took part in PDA Youth Work training and all were successfully achieved the accreditation. |
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It was brought to the board that problems had arisen because of the wide age range of the youth café young people. After looking into the matter fully it was agreed to change the age range to young people in S2 up to those 19 years old. The change was made gradually not to exclude people. |
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High numbers of young people have continued to use the youth cafe, helping to raise the profile of the cafe and taking part in various projects and activities. Young people have been very active in planning and arranging events and fund-raising for local and national charities. |
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We have continued to work closely with statutory and voluntary partners to extend opportunities and support for young people, and we would like to thank all our partners for their support. The work of the company would not be possible without the ongoing commitment, dedication and hard work of the Board, staff and volunteers. |
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During Mid-March Orkney Youth Café faced moving all activities online in line with the national Covid Lockdown. This unfortunately affected the planned 10-year youth café celebration. Here's to the next anniversary. |
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FINANCIAL REVIEW |
Financial position |
The financial results are set out on page 5. |
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There was a net surplus for the year of £11,921. |
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STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
The charity is a company limited by guarantee governed by its Articles of Association. It is a registered charity with The Office of the Scottish Charity Regulator. |
Orkney Youth Cafe (Registered number: SC370035) |
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Report of the Trustees |
for the Year Ended 31 March 2020 |
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STRUCTURE, GOVERNANCE AND MANAGEMENT |
Recruitment and appointment of new trustees |
Any person over the age of 16 whose main residence is in Orkney will be eligible for membership at the discretion of the board. All elected directors are members of the company. |
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Organisational structure |
The board of directors administers the charity. The board meets regularly, the maximum number of directors shall be 8 and the minimum shall be 5. The Board shall appoint as advisers, representatives of not more than 4 statutory agencies and/or voluntary organisations, who shall not have voting powers in this capacity. |
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Induction and training of new trustees |
New directors are advised of their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision making processes, the business plan and recent financial performance of the charity. |
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Risk management |
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. |
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REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
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Registered Charity number |
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Registered office |
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Trustees |
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Company Secretary |
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Orkney Youth Cafe (Registered number: SC370035) |
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Report of the Trustees |
for the Year Ended 31 March 2020 |
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REFERENCE AND ADMINISTRATIVE DETAILS |
Independent Examiner |
Doris Hutchison |
CA, ATT |
Orcadia |
Chartered Accountants |
1 - 3 East Road |
Kirkwall |
Orkney |
KW15 1HZ |
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Approved by order of the board of trustees on
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Independent Examiner's Report to the Trustees of |
Orkney Youth Cafe |
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I report on the accounts for the year ended 31 March 2020 set out on pages six to sixteen. |
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The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention. |
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Basis of the independent examiner's report |
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. |
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Independent examiner's statement |
In connection with my examination, no matter has come to my attention : |
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(1) | which gives me reasonable cause to believe that, in any material respect, the requirements |
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- | to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and |
- | to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations |
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have not been met; or |
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(2) | to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. |
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Doris Hutchison |
CA, ATT |
Orcadia |
Chartered Accountants |
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Date: ............................................. |
Orkney Youth Cafe |
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Statement of Financial Activities |
for the Year Ended 31 March 2020 |
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2020 | 2019 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
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Charitable activities |
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Other trading activities | 2 |
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Total |
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EXPENDITURE ON |
Raising funds |
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Charitable activities |
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Total |
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NET INCOME/(EXPENDITURE) |
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RECONCILIATION OF FUNDS |
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Total funds brought forward |
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TOTAL FUNDS CARRIED FORWARD |
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31,046 |
Orkney Youth Cafe (Registered number: SC370035) |
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Balance Sheet |
31 March 2020 |
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2020 | 2019 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 7 |
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CURRENT ASSETS |
Stocks | 8 |
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Debtors | 9 |
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Cash at bank and in hand |
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CREDITORS |
Amounts falling due within one year | 10 |
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NET CURRENT ASSETS |
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TOTAL ASSETS LESS CURRENT
LIABILITIES |
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NET ASSETS |
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FUNDS | 11 |
Unrestricted funds | 42,021 | 29,784 |
Restricted funds |
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1,262 |
TOTAL FUNDS |
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31,046 |
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The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2020. |
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The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2020 in accordance with Section 476 of the Companies Act 2006. |
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Orkney Youth Cafe (Registered number: SC370035) |
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Balance Sheet - continued |
31 March 2020 |
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The trustees acknowledge their responsibilities for |
(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and |
(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. |
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These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. |
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The financial statements were approved by the Board of Trustees and authorised for issue on
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Orkney Youth Cafe |
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Notes to the Financial Statements |
for the Year Ended 31 March 2020 |
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1. | ACCOUNTING POLICIES |
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Basis of preparing the financial statements |
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
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Income |
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. |
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Expenditure |
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. |
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Tangible fixed assets |
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
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Equipment | - |
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Stocks |
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
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Taxation |
The charity is exempt from corporation tax on its charitable activities. |
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Fund accounting |
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. |
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Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. |
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Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. |
Orkney Youth Cafe |
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Notes to the Financial Statements - continued |
for the Year Ended 31 March 2020 |
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2. | OTHER TRADING ACTIVITIES |
2020 | 2019 |
£ | £ |
Fundraising events |
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Shop income |
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3. | NET INCOME/(EXPENDITURE) |
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Net income/(expenditure) is stated after charging/(crediting): |
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2020 | 2019 |
£ | £ |
Depreciation - owned assets |
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4. | TRUSTEES' REMUNERATION AND BENEFITS |
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There were no trustees' remuneration or other benefits for the year ended 31 March 2020 nor for the year ended 31 March 2019. |
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Trustees' expenses |
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There were no trustees' expenses paid for the year ended 31 March 2020 nor for the year ended 31 March 2019. |
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5. | STAFF COSTS |
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The average monthly number of employees during the year was as follows: |
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2020 | 2019 |
Contract Workers | 4 | 5 |
Bank Workers | 8 | 4 |
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Orkney Youth Cafe |
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Notes to the Financial Statements - continued |
for the Year Ended 31 March 2020 |
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6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted | Restricted | Total |
fund | funds | funds |
£ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
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Charitable activities |
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Other trading activities |
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Total |
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EXPENDITURE ON |
Raising funds |
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Charitable activities |
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Total |
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NET INCOME |
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Transfers between funds | 351 | (351 | ) | - |
Net movement in funds |
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RECONCILIATION OF FUNDS |
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Total funds brought forward | 21,570 | 770 |
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TOTAL FUNDS CARRIED FORWARD | 29,784 | 1,262 | 31,046 |
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Orkney Youth Cafe |
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Notes to the Financial Statements - continued |
for the Year Ended 31 March 2020 |
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7. | TANGIBLE FIXED ASSETS |
Equipment |
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COST |
At 1 April 2019 |
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Additions |
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At 31 March 2020 |
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DEPRECIATION |
At 1 April 2019 |
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Charge for year |
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At 31 March 2020 |
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NET BOOK VALUE |
At 31 March 2020 |
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At 31 March 2019 |
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8. | STOCKS |
2020 | 2019 |
£ | £ |
Stocks |
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9. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2020 | 2019 |
£ | £ |
Other debtors |
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Orkney Youth Cafe |
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Notes to the Financial Statements - continued |
for the Year Ended 31 March 2020 |
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10. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2020 | 2019 |
£ | £ |
Other creditors |
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11. | MOVEMENT IN FUNDS |
Net |
movement | At |
At 1.4.19 | in funds | 31.3.20 |
£ | £ | £ |
Unrestricted funds |
General fund | 29,784 | 12,237 | 42,021 |
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Restricted funds |
Digital Switchover | 34 | (9 | ) | 25 |
Awards for All - Healthy Living | 431 | (108 | ) | 323 |
Youthlink Scotland - Breaking Barriers | 113 | (28 | ) | 85 |
Youthlink Scotland - Cashback for
Communities LBGT+ Project |
684 |
(171 |
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513 |
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(316 | ) |
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TOTAL FUNDS |
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11,921 | 42,967 |
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Net movement in funds, included in the above are as follows: |
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Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 66,002 | (53,765 | ) | 12,237 |
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Restricted funds |
Digital Switchover | - | (9 | ) | (9 | ) |
Awards for All - Healthy Living | - | (108 | ) | (108 | ) |
Youthlink Scotland - Breaking Barriers | - | (28 | ) | (28 | ) |
Youthlink Scotland - Cashback for
Communities LBGT+ Project |
4,258 |
(4,429 |
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(171 |
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( |
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TOTAL FUNDS |
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Orkney Youth Cafe |
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Notes to the Financial Statements - continued |
for the Year Ended 31 March 2020 |
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11. | MOVEMENT IN FUNDS - continued |
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Comparatives for movement in funds |
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Net | Transfers |
movement | between | At |
At 1.4.18 | in funds | funds | 31.3.19 |
£ | £ | £ | £ |
Unrestricted funds |
General fund | 21,570 | 7,863 | 351 | 29,784 |
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Restricted funds |
Digital Switchover | 45 | (11 | ) | - | 34 |
Awards for All - Healthy Living | 575 | (144 | ) | - | 431 |
Youthlink Scotland - Breaking Barriers | 150 | (37 | ) | - | 113 |
Youthlink Scotland - Cashback for
Communities LBGT+ Project |
- |
1,205 |
(521 |
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684 |
The Big Lottery Fund - Awards for All | - | (170 | ) | 170 | - |
770 | 843 | (351 | ) | 1,262 |
TOTAL FUNDS | 22,340 | 8,706 | - | 31,046 |
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Comparative net movement in funds, included in the above are as follows: |
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Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 43,807 | (35,944 | ) | 7,863 |
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Restricted funds |
Digital Switchover | - | (11 | ) | (11 | ) |
Awards for All - Healthy Living | - | (144 | ) | (144 | ) |
Youthlink Scotland - Breaking Barriers | 1 | (38 | ) | (37 | ) |
Youthlink Scotland - Cashback for
Communities LBGT+ Project |
4,511 |
(3,306 |
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1,205 |
The Big Lottery Fund - Awards for All | 10,000 | (10,170 | ) | (170 | ) |
14,512 | (13,669 | ) | 843 |
TOTAL FUNDS | 58,319 | (49,613 | ) | 8,706 |
Orkney Youth Cafe |
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Notes to the Financial Statements - continued |
for the Year Ended 31 March 2020 |
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11. | MOVEMENT IN FUNDS - continued |
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A current year 12 months and prior year 12 months combined position is as follows: |
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Net | Transfers |
movement | between | At |
At 1.4.18 | in funds | funds | 31.3.20 |
£ | £ | £ | £ |
Unrestricted funds |
General fund | 21,570 | 20,100 | 351 | 42,021 |
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Restricted funds |
Digital Switchover | 45 | (20 | ) | - | 25 |
Awards for All - Healthy Living | 575 | (252 | ) | - | 323 |
Youthlink Scotland - Breaking Barriers | 150 | (65 | ) | - | 85 |
Youthlink Scotland - Cashback for
Communities LBGT+ Project |
- |
1,034 |
(521 |
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513 |
The Big Lottery Fund - Awards for All | - | (170 | ) | 170 | - |
770 | 527 | (351 | ) | 946 |
TOTAL FUNDS | 22,340 | 20,627 | - | 42,967 |
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A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |
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Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 109,809 | (89,709 | ) | 20,100 |
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Restricted funds |
Digital Switchover | - | (20 | ) | (20 | ) |
Awards for All - Healthy Living | - | (252 | ) | (252 | ) |
Youthlink Scotland - Breaking Barriers | 1 | (66 | ) | (65 | ) |
Youthlink Scotland - Cashback for
Communities LBGT+ Project |
8,769 |
(7,735 |
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1,034 |
The Big Lottery Fund - Awards for All | 10,000 | (10,170 | ) | (170 | ) |
18,770 | (18,243 | ) | 527 |
TOTAL FUNDS | 128,579 | (107,952 | ) | 20,627 |
Orkney Youth Cafe |
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Notes to the Financial Statements - continued |
for the Year Ended 31 March 2020 |
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12. | RELATED PARTY DISCLOSURES |
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There were no related party transactions for the year ended 31 March 2020. |
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13. | FUNDS |
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Breaking Barriers |
The project was to organise a concert for young people to showcase their talents with a concert being held in Orkney Arts Theatre |
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LBGT+ Project |
This funding was to support young people from the LBGT+ community or those who may be considering their sexuality and coming out. This enables them to meet and work with youth workers in a safe place. |