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REGISTERED COMPANY NUMBER: 07693748 (England and Wales)
REGISTERED CHARITY NUMBER: 1139104











REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

WILLINGHAM YOUTH TRUST

WILLINGHAM YOUTH TRUST






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023




Page

Report of the Trustees 1

Independent Examiner's Report 2

Statement of Financial Activities 3

Balance Sheet 4 to 5

Notes to the Financial Statements 6 to 10

WILLINGHAM YOUTH TRUST (REGISTERED NUMBER: 07693748)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2023


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 July 2023. 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).

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
07693748 (England and Wales)

Registered Charity number
1139104

Registered office
Willingham Youth Centre
West Fen Road
Willingham
Cambridge
Cambridgeshire
CB24 5LP

Trustees
Mrs B E Twiss
Mrs F M Watts Treasurer
J Stinton Chair
Miss V Richards Secretary (resigned 31/8/2023)

Company Secretary


Approved by order of the board of trustees on 26 April 2024 and signed on its behalf by:





J Stinton - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
WILLINGHAM YOUTH TRUST

Independent examiner's report to the trustees of Willingham Youth Trust ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

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 Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts 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 accounts 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.








Andrew Rand



26 April 2024

WILLINGHAM YOUTH TRUST

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JULY 2023

2023 2022
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 1,903 6,912 8,815 7,105

Other trading activities 2 - - - 1,716
Investment income 3 11 - 11 -
Total 1,914 6,912 8,826 8,821

EXPENDITURE ON
Raising funds 156 6,876 7,032 4,221


Other 2,519 - 2,519 3,559
Total 2,675 6,876 9,551 7,780

NET INCOME/(EXPENDITURE) (761 ) 36 (725 ) 1,041


RECONCILIATION OF FUNDS
Total funds brought forward 8,747 10,369 19,116 18,075

TOTAL FUNDS CARRIED FORWARD 7,986 10,405 18,391 19,116

WILLINGHAM YOUTH TRUST (REGISTERED NUMBER: 07693748)

BALANCE SHEET
31 JULY 2023

2023 2022
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
CURRENT ASSETS
Debtors 6 470 - 470 873
Cash at bank and in hand 9,113 10,405 19,518 18,688
9,583 10,405 19,988 19,561

CREDITORS
Amounts falling due within one year 7 (1,597 ) - (1,597 ) (445 )

NET CURRENT ASSETS 7,986 10,405 18,391 19,116

TOTAL ASSETS LESS CURRENT LIABILITIES 7,986 10,405 18,391 19,116

NET ASSETS 7,986 10,405 18,391 19,116
FUNDS 8
Unrestricted funds 7,986 8,747
Restricted funds 10,405 10,369
TOTAL FUNDS 18,391 19,116

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.


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.


WILLINGHAM YOUTH TRUST (REGISTERED NUMBER: 07693748)

BALANCE SHEET - continued
31 JULY 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 26 April 2024 and were signed on its behalf by:





J Stinton - Trustee

WILLINGHAM YOUTH TRUST

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1. ACCOUNTING POLICIES

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.

Income
Income relates to donations, hall hire and grants from the Parish Council.

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.

Grants received in advance of performance obligations are recognised as income in the year of receipt, assuming that conditions attached to the grant funding are in control of the charity.

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.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.


WILLINGHAM YOUTH TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

2. OTHER TRADING ACTIVITIES
2023 2022
£    £   
Fundraising events - 1,716

3. INVESTMENT INCOME
2023 2022
£    £   
Deposit account interest 11 -

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2023 nor for the year ended 31 July 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2023 nor for the year ended 31 July 2022.


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 1,105 6,000 7,105

Other trading activities 1,716 - 1,716
Total 2,821 6,000 8,821

EXPENDITURE ON
Raising funds 960 3,261 4,221


Other 3,559 - 3,559
Total 4,519 3,261 7,780

NET INCOME/(EXPENDITURE) (1,698 ) 2,739 1,041


RECONCILIATION OF FUNDS
Total funds brought forward 10,445 7,630 18,075


WILLINGHAM YOUTH TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
£    £    £   
TOTAL FUNDS CARRIED FORWARD 8,747 10,369 19,116

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 460
Prepayments 470 413
470 873

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other creditors 445 445
Accrued expenses 1,152 -
1,597 445

8. MOVEMENT IN FUNDS
Net
movement At
At 1/8/22 in funds 31/7/23
£    £    £   
Unrestricted funds
General fund 8,747 (761 ) 7,986

Restricted funds
Council Grant 10,369 36 10,405

TOTAL FUNDS 19,116 (725 ) 18,391

WILLINGHAM YOUTH TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

8. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 1,914 (2,675 ) (761 )

Restricted funds
Council Grant 6,912 (6,876 ) 36

TOTAL FUNDS 8,826 (9,551 ) (725 )


Comparatives for movement in funds

Net
movement At
At 1/8/21 in funds 31/7/22
£    £    £   
Unrestricted funds
General fund 10,445 (1,698 ) 8,747

Restricted funds
Council Grant 7,630 2,739 10,369

TOTAL FUNDS 18,075 1,041 19,116

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 2,821 (4,519 ) (1,698 )

Restricted funds
Council Grant 6,000 (3,261 ) 2,739

TOTAL FUNDS 8,821 (7,780 ) 1,041

WILLINGHAM YOUTH TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

8. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1/8/21 in funds 31/7/23
£    £    £   
Unrestricted funds
General fund 10,445 (2,459 ) 7,986

Restricted funds
Council Grant 7,630 2,775 10,405

TOTAL FUNDS 18,075 316 18,391

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 4,735 (7,194 ) (2,459 )

Restricted funds
Council Grant 12,912 (10,137 ) 2,775

TOTAL FUNDS 17,647 (17,331 ) 316

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 July 2023.