CCS (Birmingham) Limited Charity Accounts
CCS (Birmingham) Limited Charity Accounts
COMPANY REGISTRATION NUMBER:
00973358
CHARITY REGISTRATION NUMBER:
500132
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COMPANY LIMITED BY GUARANTEE |
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COMPANY LIMITED BY GUARANTEE |
FINANCIAL STATEMENTS |
YEAR ENDED 31 MARCH 2021
Page |
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Trustees' annual report (incorporating the director's report) |
1 |
Independent examiner's report to the trustees |
5 |
Statement of financial activities (including income and expenditure account) |
6 |
Statement of financial position |
7 |
Notes to the financial statements |
8 |
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COMPANY LIMITED BY GUARANTEE |
TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) |
YEAR ENDED 31 MARCH 2021
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended
31 March 2021
.
Reference and administrative details
Registered charity name |
CCS (Birmingham) Limited |
Charity registration number |
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Company registration number |
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Principal office and registered |
E.R Mason Youth Centre |
office |
40 Irving Street |
Birmingham |
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B1 1DH |
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The trustees
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Independent examiner |
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Lifford Hall |
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Lifford Lane |
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Kings Norton |
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Birmingham |
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B30 3JN |
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Structure, governance and management
(a) Constitution, Policies and Objectives
CCS (Birmingham) Limited trading as E.R Mason Youth Centre is constituted by its memorandum of articles. Its objects are as follows:-
To advance education and to relieve poverty, distress and sickness in the City of Birmingham.
(b) Method and Appointment or Election to the Board of Directors
CCS (Birmingham) Limited trading as E.R Mason Youth Centre will appoint a chairperson as shall be approved by the board of Directors, a Chairperson who will preside at the meetings of the Board of Directors.
Individual membership can be granted by the board of Directors to anyone to uphold the principles and tenets of CCS (Birmingham) Limited trading as E.R Mason Youth Centre.
(c)Policies Adopted for the Induction and Training of members of the Board of Directors.
Members of the board of Directors are generally professional or business people.
Appropriate training will be offered to any member who would benefit from this kind of support in helping them play a full part as a member of the board of Directors.
(d) Organisational Structure and Decision Making
The affairs of CCS (Birmingham) Limited trading as E.R Mason Youth Centre are managed and regulated in accordance with CCS (Birmingham) Limited trading as E.R Mason Youth Centre's Constitution. It is the duty of the board of directors to ensure that the objects of CCS (Birmingham) Limited trading as E.R Mason Youth Centre are achieved. The board of directors shall also have control of and be responsible for the supervision of the affairs of CCS (Birmingham) Limited trading as E.R Mason Youth Centre including:-
1. Development and achievement of strategies designed to ensure that CCS (Birmingham) Limited Trading as E.R Mason Youth Centre's objects are as defined by the constitution and are fulfilled.
2. The appointment of sub-committees to deal with specific aspects of CCS (Birmingham) Limited trading as E.R Mason Youth Centre's work.
3. Development of budgets, control of expenditure and provision of necessary funds.
4. Management of CCS (Birmingham) Limited trading as E.R Mason Youth Centre's assets and subject as aforesaid, shall have full power to take such action as it may think desirable in matters affecting the work and interests of CCS (Birmingham ) Limited trading as E.R Mason Youth Centre.
The Board of Directors shall appoint and give directions to such paid or honorary officers as it may require. A general meeting of CCS (Birmingham) Limited trading as E.R Mason Youth Centre shall be held once a year at which the annual accounts of CCS (Birmingham) Limited trading as E.R Mason Youth Centre shall be laid before this meeting.
Full accounts shall be kept of the sums of money received and expended and of the matters in respect of which such receipts and expenditure have taken place and of the assets, credits and liabilities of CCS (Birmingham) Limited trading as E.R Mason Youth Centre and a balance sheet shall be prepared and printed not less than once a year. At least once in each year the accounts of CCS (Birmingham) Limited trading as E.R Mason Youth Centre shall be examined and the correctness of the balance sheet ascertained by one or more properly qualified independent examiners. Subject to any reasonable restrictions that may be imposed by the board of directors as to the time and manner of inspecting the same, accounts shall be open to any member.
(e) Risk Management
The board of directors have examined and considered the major strategic, business and operational risks to CCS (Birmingham) Limited Trading as E.R Mason Youth Centre; and confirm that systems have been established to limit and manage the risks identified.
Objectives and activities
(a) Strategies for achieving objectives
The Board of Directors and its steering Group meet on a regular basis to ensure the objectives are being met. The day to day running of CCS (Birmingham) Limited Trading as E.R Mason Youth Centre is the responsibility of the Senior Youth Worker.
(b) Activities for Achieving Objectives
Fund raising activities are ongoing. Existing and potential new sources of donations are contacted regularly with the assistance of members appointed by the Board of Directors.
Achievements and performance
Review of Activities
The Board of Directors report a surplus for the year of £8,034 (2020: £11,459). This surplus has resulted in a net increase in funds for the year of £8,034, which have been added to the accumulated fund brought forward, leaving a balance on the accumulated fund at 31 March 2021 of £25,925 (2020: £17,891).
Financial review
(a) The board of Directors operates to carry out work to ensure the objects of the charity are fulfilled. The board of Directors operates youth work at E.R Mason Youth Centre under a licence from the Ernest Mason Youth Foundation to carry out the wishes of the founder Ernest Mason. Each year the foundation gives its revenue to assist in the running of E.R Mason Youth Centre.
(b)Principal funding comes from Room hire, Grants, Birmingham City Council, donations and fund raising activities.
Plans for future periods
Since the end of the financial year, the Board of Directors has continued to support fundraising and are determined to increase revenue.
CCS (Birmingham) Limited trading as E.R Mason Youth Centre has an ongoing relationship with the Ernest Mason Youth Foundation which has supported it financially since the inception of the youth centre in 1963.
The directors will continue to monitor cash flows to ensure the company has sufficient funds to meets its liabilities as and when they fall due.
Small company provisions
The trustees' annual report was approved on
24 November 2021
and signed on behalf of the board of trustees by:
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Trustee |
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COMPANY LIMITED BY GUARANTEE |
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
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YEAR ENDED 31 MARCH 2021
I report to the trustees on my examination of the financial statements of CCS (Birmingham) Limited ('the charity') for the year ended 31 March 2021.
Responsibilities and basis of report
The trustees, who are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of 'Accounting body'.
Independent examiner's statement
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:
1.
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
2.
the financial statements do not accord with those records; or
3.
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
4.
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 accounts to be reached.
Independent Examiner
Lifford Hall
Lifford Lane
Kings Norton
Birmingham
B30 3JN
24 November 2021
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COMPANY LIMITED BY GUARANTEE |
STATEMENT OF FINANCIAL ACTIVITIES |
(INCLUDING INCOME AND EXPENDITURE ACCOUNT) |
YEAR ENDED 31 MARCH 2021
2021 |
2020 |
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Unrestricted funds |
Restricted funds |
Total funds |
Total funds |
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Note |
£ |
£ |
£ |
£ |
Income and endowments
Donations and grants |
5 |
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Charitable activities |
6 |
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– |
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Investment income |
7 |
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– |
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Total income |
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Expenditure
Expenditure on charitable activities |
8,9 |
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Total expenditure |
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Net income and net movement in funds |
(
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Reconciliation of funds
Total funds brought forward |
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Total funds carried forward |
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The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
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COMPANY LIMITED BY GUARANTEE |
STATEMENT OF FINANCIAL POSITION |
2021 |
2020 |
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Note |
£ |
£ |
£ |
£ |
Current assets
Debtors |
13 |
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Cash at bank and in hand |
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Creditors: amounts falling due within one year |
14 |
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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 of the charity
Restricted funds |
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Unrestricted funds |
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Total charity funds |
16 |
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Directors' responsibilities:
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The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements were approved by the
board of trustees
and authorised for issue on
24 November 2021
, and are signed on behalf of the board by:
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Trustee |
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COMPANY LIMITED BY GUARANTEE |
NOTES TO THE FINANCIAL STATEMENTS |
YEAR ENDED 31 MARCH 2021
1.
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is E.R Mason Youth Centre, 40 Irving Street, Birmingham, B1 1DH.
2.
Statement of compliance
3.
Accounting policies
Basis of preparation
Going concern
Judgements and key sources of estimation uncertainty
Fund accounting
Incoming resources
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
- Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.
- All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. floor areas, per capita or estimate usage as set out in the notes to the accounts.
Financial instruments
Defined contribution plans
4.
Limited by guarantee
The Company is Limited by Guarantee and is registered as a Charity (Registered Number
500132
). The members of the company are the Directors. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member.
5.
Donations and grants
Unrestricted Funds |
Restricted Funds |
Total Funds 2021 |
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£ |
£ |
£ |
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Donations
Donations |
14,900 |
9,644 |
24,544 |
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Grants
ER Mason Grant |
7,000 |
– |
7,000 |
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Grants |
4,000 |
14,500 |
18,500 |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2020 |
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£ |
£ |
£ |
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Donations
Donations |
14,650 |
800 |
15,450 |
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Grants
ER Mason Grant |
14,000 |
– |
14,000 |
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Grants |
3,600 |
38,836 |
42,436 |
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6.
Charitable activities
Unrestricted Funds |
Total Funds 2021 |
Unrestricted Funds |
Total Funds 2020 |
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£ |
£ |
£ |
£ |
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Hire of premises |
3,706 |
3,706 |
17,701 |
17,701 |
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Miscellaneous |
27,760 |
27,760 |
567 |
567 |
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7.
Investment income
Unrestricted Funds |
Total Funds 2021 |
Unrestricted Funds |
Total Funds 2020 |
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£ |
£ |
£ |
£ |
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Bank interest receivable |
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8.
Expenditure on charitable activities by fund type
Unrestricted Funds |
Restricted Funds |
Total Funds 2021 |
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£ |
£ |
£ |
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Youth centre |
54,382 |
9,574 |
63,956 |
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Youth events |
139 |
5,952 |
6,091 |
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Support costs |
3,441 |
– |
3,441 |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2020 |
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£ |
£ |
£ |
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Youth centre |
48,005 |
23,825 |
71,828 |
|
Youth events |
1,175 |
3,506 |
4,683 |
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Support costs |
2,220 |
– |
2,220 |
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9.
Expenditure on charitable activities by activity type
Activities undertaken directly |
Grant funding of activities |
Support costs |
Total funds 2021 |
Total fund 2020 |
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£ |
£ |
£ |
£ |
£ |
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Youth centre |
63,630 |
326 |
3,441 |
67,397 |
74,048 |
|
Youth events |
6,091 |
– |
– |
6,091 |
4,683 |
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10.
Independent examination fees
2021 |
2020 |
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£ |
£ |
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Fees payable to the independent examiner for:
Independent examination of the financial statements |
2,220 |
2,220 |
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11.
Staff costs
The average head count of employees during the year was
5
(2020:
5
). The average number of full-time equivalent employees during the year is analysed as
follows: |
2021 |
2020 |
No. |
No. |
|
Number of staff - Administration |
5 |
5 |
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No employee received employee benefits of more than £60,000 during the year (2020: Nil).
12.
Trustee remuneration and expenses
No trustees received any remuneration, benefits or reimbursement of expenses during the year.
13.
Debtors
2021 |
2020 |
|
£ |
£ |
|
Trade debtors |
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------------ |
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14.
Creditors:
amounts falling due within one year
2021 |
2020 |
|
£ |
£ |
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Trade creditors |
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Accruals and deferred income |
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Social security and other taxes |
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Other creditors |
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15.
Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £
326
(2020: £
302
).
16.
Analysis of charitable funds
Unrestricted funds
At 1 April 2020 |
Income |
Expenditure |
At 31 March 2021 |
|
£ |
£ |
£ |
£ |
|
General funds |
4,056 |
57,378 |
(57,962) |
3,472 |
------------ |
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At 1 April 2019 |
Income |
Expenditure |
At 31 March 2020 |
|
£ |
£ |
£ |
£ |
|
General funds |
4,902 |
50,554 |
(51,400) |
4,056 |
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Restricted funds
At 1 April 2020 |
Income |
Expenditure |
At 31 March 2021 |
|
£ |
£ |
£ |
£ |
|
Street Games - sports activities |
13,835 |
– |
(8,817) |
5,018 |
Restricted Funds |
– |
24,144 |
(6,709) |
17,435 |
------------ |
------------ |
------------ |
------------ |
|
13,835 |
24,144 |
(15,526) |
22,453 |
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At 1 April 2019 |
Income |
Expenditure |
At 31 March 2020 |
|
£ |
£ |
£ |
£ |
|
Street Games - sports activities |
1,530 |
– |
– |
1,530 |
Restricted Funds |
– |
39,636 |
(27,331) |
12,305 |
------------ |
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------------ |
------------ |
|
1,530 |
39,636 |
(27,331) |
13,835 |
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17.
Analysis of net assets between funds
Unrestricted Funds |
Restricted Funds |
Total Funds 2021 |
||
£ |
£ |
£ |
||
Current assets |
14,778 |
22,452 |
37,230 |
|
Creditors less than 1 year |
(11,305) |
– |
(11,305) |
|
------------ |
------------ |
------------ |
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Net assets |
3,473 |
22,452 |
25,925 |
|
------------ |
------------ |
------------ |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2020 |
||
£ |
£ |
£ |
||
Current assets |
11,445 |
13,835 |
25,280 |
|
Creditors less than 1 year |
(7,389) |
– |
(7,389) |
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------------ |
------------ |
------------ |
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Net assets |
4,056 |
13,835 |
17,891 |
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