2021-03-31-accounts - Young Persons Advisory Service

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		Page
Contents
Company Information
Report of the Trustees
Independent Auditors'	Report
		14
Statement of Financial	Activities
Comparative Statement	of Financial Acdvities	1S
		16
Balance Sheet
		17
Statement of Cash Flows
		18
Notes tothe Accounts

Company number:	2596423
Charity number:	1002706
Trustees:	A G Kerr (Chairperson)
	H A Fessey
	A J Herdman
	A 8Jones
	N Konigs Balfry (Resigned 05/10/20)
	A M O'Hare
Company Secretary:	M Collier
Chief Executive:	M Collier
Registered office:	36 Bolton Street
	Liverpool
	L3 5LX
Bankers:	HSBC Bank pic
	168Aighurth	Road
	Liverpool
	L179PS
Solicitors:	Brabners LLP
	Horton House
	Exchange Flags
	Liverpool
	L3 3YL
Statutory Auditor:	Mitchell Charlesworth		LLP
	Chartered Accountants
	5Temple Square
	Temple Street
	Liverpool
	L2 5RH

					Total	Total
		Notes	Unrestricted	Restricted	2021	2020
Income from:			6	E	6	E
Donations and legacies			53,566	605,592	659,158	623,405
Charitable activities			3,360	3,872,065	3,875,425	3,290,113
Other trading activities						772
Total income			56,926	4,477,657	4,534,583	3,914,290
Expenditure on:
Raising funds						78
Charitable activities			3,419	4,675,298	4,678,717	3,812,325
Total expenditure			3,419	4,675,298	4,678,717	3,812,403
Net Interne/(expenditure)			53,507	(197,641)	(144,134)	101,887
Total funds brought	forward		110,084	938,179	1,048,263	946,376
Total funds carried	forward		163,591	740,538	904,129	1,048,263

ummary Income and Expenditure Account
				Total
	Notes	Unrestricted	Restricted	2020
Income from:		6	f	f
Donations and legacies		12,497	610,908	623,405
Charitable activities		3,610	3,286,503	3,290,113
Other trading activities		772		772
Total income		16,879	3,897,411	3,914,290
Expenditure on:
Raising funds		78		78
Charitable activities		6,972	3,805,353	3,812,325
Total expenditure		7,050	3,805,353	3,812,403
Net income		9,829	92,058	101,887
Total funds brought forward		100,255	846,121	946,376
Total funds carried forward		110,084	938,179	1,048,263

	Notes				2020
Fixed assets
Tangible assets	13		348,035		350,522
Current assets
Debtors	14	139,393		306,868
Cash at bank and in hand		659,014		491,362
		798,407		798,230
Creditors
Amounts falling due within one year	15	(242,313)		(100,489)
Net current assets			556,094		697,741
Total assets less current liabilities			904,129		1,048,263
Unrestricted funds
General funds	19		163,591		110,084
Restricted funds	20		740,538		938,179
Total funds	21		904,129		1,048,263

					Total	Total
Cash flows from operating	activities			Notes	2021 6	2020f
Net cash provided by operating		activities		22	229,913	239,955
Cash flows from financing	activities
Purchase oftangible fixed	assets				(62,261)	(125,278)
Change in cash and cash equivalents			in the year ending
31stMarch 2021					167,652	114,677
Cash and cash equivalents	as at	1st April 2020			491,362	376,685
Cash and cash equivalents	as at	31stMarch 2021		23	659,014	491,362

residual value, ofeach ass	et on a system	atic basis over	its exp	ected useful li
Freehold property		4%per annum
Freehold property improvements		10SSreducing	balance
Leasehold property improvements		10%per annum
Fixtures and fittings		25% reducing	balance
ITequipment depreciation	has changed	from 25%per	annum	previously to:
Servers and HSCN network		10SSper annum
All other ITequipment		6years life

Income from charitable activities	Income from charitable activities	Income from charitable activities			Total	Total
			Unrestricted	Restricted	2021	2020
			E	f	6	f
Counselling and psychotherapy
Liverpool NHS CCG (Primary	Care Trust)			1,338,211	1,338,211	1,031,829
Liverpool NHS CCG (Youth Justice Funding)				53,465	53,465	53,465
Liverpool NHS CCG (18to 25)						131,139
Liverpool NHS CCG (Spinning	World)			87,853	87,853
Liverpool NHS CCG (CBTcourse)				10,500	10,500
Health Education England				626,392	626,392	563,204
42nd Street (Make Our Rights		A Reality)				21,602
Other funding			3,360	4,655	8,015	2,610
Talent Match				120,655	120,665	115,004
Looked After Children in Education				13,250	13,250	35,000
Higher Education Institute				117,465	117,465	150,042
Big Lottery (Youth Investment		Fund)				156,890
Liverpool CC —Domestic Abuse				60,000	60,000	60,000
Equal Access in Mind				36,585	36,585	36,585
Violence Reduction Unit						85,900
LCC —Mayors Hardship Fund	2019-20					15,351
Other Restricted Equipment	Funding					10,450
Big Lottery —Covid expenditure				42,000	42,000
Charity Aid Foundation -Covid		surge planning		60,050	60,050
Community Foundations				18,006	18,0D6
Drop in and group activities
LCC Integrated Youth & Play	Service			59,099	59,099	59,099
GP Champs						69,697
Other —Gyro Funding				1,650	1,650	1,000
Schools outreach services
Liverpool NHS CCG - Seedlings		project		187,760	187,760	142,340
Liverpool NHS CCG (Green Paper)				209,718	209,718	115,071
Liverpool NHS CCG —Primary	Care Liaison			465,239	465,239	244,000
Liverpool Schools				227,559	227,559	139,835
Alder Hey - Secondary School	Provision			131,943	131,943	50,000
			3,360	3,872,065	3,875,425	3,290,113

Analysis ofexpenditure on charitable	Analysis ofexpenditure on charitable	Analysis ofexpenditure on charitable	Activities	Grant
activities			undertaken	funding of	Support	Total	Total
			directly	activities	costs	2021	2020
			f	E	f		f
Counselling and psychotherapy
Liverpool NHS CCG (CAMHS)			1,171,439		247,701	1,419,140	1,098,730
Liverpool NHS CCG (Youth Justice Funding)			38,750		14,715	53,465	88,683
Liverpool NHS CCG (IAPTUS
Implementation)							2,772
Liverpool NHS CCG (Spinning	World)		75,368		12,485	87,853	131,139
Liverpool NHS CCG {CBTcourse)			10,500			10,500
Department of Health 8 Social Care
(Beyond a Place ofSafety)			18,749		1,010	19,759	22,219
Liverpool NHS CCG (CAMHS N3
installation)			129			129	95
Liverpool NHS CCG (Youth Mental
Health Services)			14,817			14,817	14,891
Health Education England			563,670		159,634	723,304	441,479
42nd Street (Make our Rights	A Reality)						21,602
Higher Education Institute			192,623		3,121	195,744	49,645
Talent Match			96,883		23,782	120,665	115,004
Looked After Children in Education			11,466		1,784	13,250	35,000
Liverpool NHS CCG - IMT			822			822	13,520
Transition Fund (Big Fund)			130			130	145
Program (Transformation Fund)			200			200	223
Big Lottery (Youth investment		Fund)	(7,803)		7,803		156,890
Liverpool CC —Domestic Abuse			48,035		11,965	60,000	60,000
Equal Access in Mind			27,072		9,513	36,585	36,585
Violence Reduction Unit							85,900
Other			12,024			12,024	8,109
LCC - Mayors Hardship Fund 19-20			1,569			1,569	8,447
Other Restricted Funding for	Equipment		1,886			1,886	8,564
Big Lottery - Covid expenditure			24,022			24,022
Charity Aid Foundation —Covid		surge
planning			49,085		2,500	51,585
Community Foundations			18,006			18,006
Drop in and group activities
LCC Integrated Youth & Play Service					7,432	59 Q99	59 Q99
l.iverpool NHS CCG - GP Champs						180	69,849
Gyro funding						1,650
Other							310
Schools outreach service
Liverpool NHS CCG - Seedlings					47,266	187,760	142,340
Liverpool NHS CCG (Green Paper)					29,381	133,449	98,122
Liverpool NHS CCG - Primary	Care
Liaison			390,020	9,150	66,960	466,130	239,545
Liverpool Schools - Seedlings			180,293		47,266	227,559	139,835
Alder Hey - Secondary School		Provision	110,317		21,626	131,943	50,000
Other							2,675
Donated services						605,592	610,908
			3,953,723	9,150	715,844	4,678,717	3,812,325

Analysis ofsupport	costs			Counselling		Drop in &	School
			Psychotherapy			group	Outreach	Total	Total
				direct		activity	Service	2021	2020
					6	f	6	f	6
Governance				8,590		130	3,705	12,425	10,215
Finance sala des				19,553		295	8,433	28,281	27,219
HR and general administration
salaries				65,442		988	28,223	94,653	75,341
Management salaries				198,696		2,998	85,691	287,385	233,463
Other overheads				203,730		3,022	86,348	293,100	223,914
				496,011		7,433	212,400	715,844	570,152
Total support costs	are apportioned		on	a per capita	basis.
Net income for the	year							Total	Total
								2021	2020
This is stated after charging:								f	6
Depreciation								64,361	82,182
Loss on disposal oftangible fixed assets								387	4,035
Auditors' remuneration
—current year								6,690	6,360
-non audit services								5,735	3,855
Operating lease rentals								15,166	13,827
Auditor's remuneration								Total	Total
								2021	2020
								6	f
Fees payable to the	charity's	auditor (and its associates) for the audit of
the charity's annual	accounts							6,690	6,360
Fees payable to the	charity's	auditor (and its associates) for other services:
Other services								5,735	3,855
Staff costs and numbers								Total	Total
								2021	2020
								6	6
Salaries and wages								2,985,914	2,216,987
Social security costs								270,680	201,150
Pension costs								66,225	43,927
								3,322,819	2,462,064
The average number	ofemployees		(based on full time equivalents)
during the year was	as follows:							2021	2020
								Number	Number
Total								106	81

Tangible fixed assets		Freehold	Leasehold
	Land and	Property	Property	IT	Fixtures
	Buildings	Irnprovernents	Improvements	Equipment	&Fittings	Total
Cost	6	E	E	f	E	E
At 1st April 2020	99,835	217,003	184,735	238,676	60,262	800,511
Additions				38,304	23,958	62,262
Disposals				(10,893)	(2,824)	(13,717)
At 31st March 2021	99,835	217,003	184,735	266,087	81,396	849,056
Depreciation
At 1st April 2020	43,077	180,795	57,840	132,159	36,118	449,989
Charge for the year	2,393	3,621	19,616	26,803	11,928	64,361
Disposals				(10,893)	(2,436)	(13,329)
At 31st March 2021	45,470	184,416	77,456	148,069	45,610	501,021
Net book value
At 31st March 2021	54,365	32,587	107,279	118,018	35,786	348,035
At 31st March 2020	56,758	36,208	126,895	106,517	24,144	350,522


14.	Debtors			2021	2020
				E	6
	Grants receivable			102,006	252,636
	Trade debtors			9,448	530
	Prepayments and accrued income			26,591	53,485
	Other debtors			1,348	217
				139,393	306,868
15.	Creditors: Amounts	falling due within one year		2021	2020
				E	E
	Trade creditors			17,392	2,533
	Accruals and deferred		income	135,087	32,105
	Social security and	other taxes		78,114	65,851
	Other creditors			11,720
				242,313	100,489

Financial instruments	Financial instruments				2021	2020
					f	f
Debt instruments	measured		at amortised	cost
Trade debtors					102,006	252,636
Accrued income						50,226
Other debtors					10,796	217
Cash at bank					657,791	490,139
					770,593	793,218
Measured at amortised		cost
Trade creditors					17,392	2,533
Accruals and other	creditors				13,646	27,105
					31,038	29,638

set out b	elow:-
		2021 E	2020f
Operating	leases which expire:
within	one year	10,272	7,732
within	2to 5years	24,987	29,895
		35,259	37,627

Unrestricted	funds		As at 1st			As at 31st
		April 2020 f		Income f	Expendituref	March 2021 f
General fund			110,084	56,926	(3,419)	163,591
Comparative	information	in respect ofthe preceding	period is as follows:
			As at 1st			As at 31st
		April 2019 f		Income f	Expendituref	March 2020 f
General fund			100,255	16,879	(7,050)	110,084

Restricted funds			As at 1st			As at31st
			April 2020	Income	Expenditure	March 2021
				6	E	E
Counselling and psychotherapy
Liverpool NHS CCG (CAMH5)			234,159	1,336,211	(1,417,140)	153,230
Liverpool NHS CCG (Youth Justice		Funding)		53,465	(53,465)
Liverpool NHS CCG (Spinning	World)			87,853	(87,853)
Liverpool NHS CCG (CBTcourse)				10,500	(10,500)
Department of Health &Social Care (Beyond a
Place ofSafety)			107,145		(19,759)	87,386
Liverpool NHS CCG —CAMHS N3 installation			129		(129)
Liverpool NHS CCG (Youth Mental		Health
Services)			98,708		(14,817)	83,891
Health Education England			213,225	626,392	(723,304)	116,313
Talent Match				120,665	(120,665)
Looked After Children in Education				13,250	(13,250)
Higher Education Institute			105,039	117,465	(195,744)	26,760
Liverpool NHS CCG - IMT			2,465		(822)	1,643
Transition Fund (Big Fund)			1,304		(130)	1,174
Program (Transformation Fund)			2,004		(200)	1,804
Liverpool CC —Domestic Abuse				60,000	(60,000)
Equal Access in Mind				36,585	(36,585)
LCC —Mayors Hardship Fund 19-20			6,904		(1,569)	5,335
Other Restricted Funding for	Equipment		1,886		(1,886)
Other funding				4,655	(4,655)
Big Lottery - Covid expenditure				42,000	(24,022)	17,978
Charity Aid Foundation —Covid surge planning				60,050	(51,585)	8,465
Community Foundations				18,006	(18,006)
Drop in and group activities
LCC Integrated Youth & Play Service				59,099	(59,099)
Liverpool NHS CCG - GP Champs			979		(180)	799
Other gyro funding				1,650	(1,650)
Schools outreach service
Liverpool NHS CCG —Seedlings	project			187,760	(187,760)
Liverpool NHS CCG (Green Paper)			87,455	209,718	(133,349)	163,824
Liverpool NHS CCG —Primary Care		Liaison	4,455	465,239	(466,130)	3,564
Liverpool Schools				227,559	(227,559)
Alder Hey - Secondary School	Provision			131,943	(131,943)
Other
Property Purchase Fund			56,759		(2,394)	54,365)
Building Fund			14,425		(1,442)	12,983
Land Aid			1,138		(114)	1,024
Donated services				605,592	(605,592)
			938,179	4,477,657	(4,675,298)	740,538

			As at 1st			As at 31st
			April 2019 E	incomef	Expenditure E	March 2020 f
Counselling and psychotherapy
Liverpool NHS CCG (CAMHS)			301,060	1,031,829	(1,098,730)	234,159
Liverpool NHS CCG (Youth Justice		Funding)	35,218	53,465	(88,683)
Liverpool NHS CCG (IAPTUS Implementations)			2,772		(2,772)
Department of Health &Social Care (Beyond a
Place ofSafety)			129,364		(22,219)	107,145
Liverpool NHS CCG - CAMH5 N3 installation			224		(95)	129
Liverpool NHS CCG (18to 25)				131,139	(131,139)
Liverpool NHS CCG {Youth Mental		Health
Services)			113,599		(14,891)	98,708
Health Education England			91,500	563,204	(441,479)	213,225
42nd Street (Make Our Rights	A Reality)			21,602	(21,602)
Talent Match				115,004	(115,004)
Looked After Children in
Education				35,000	(35,000)
Higher Education institute			4,642	150,042	(49,645)	105,039
Liverpool NHS CCG - IMT			15,985		(13,520)	2,465
Transition Fund (Big Fund)			1,449		(145)	1,304
Program (Transformation Fund)			2 227		(223)	2,004
Big Lottery (Youth investment	Fund)			156,890	(156,890)
Liverpool CC - Domestic Abuse				60,000	(60,000)
Equal Access in Mind				36,585	(36,585)
Violence Reduction Unit				85,900	(85,900)
LCC —Mayors Hardship Fund 19-20				15,351	(8,447)	6,904
Other Restricted Funding for Equipment				10,450	(8,564)	1,886
Drop in and group activities
LCC Integrated Youth & Play Service				59,099	(59,099)
Liverpool NHS CCG - GP Champs			1,131	69,697	(69,849)	979
Schools outreach service
Liverpool NHS CCG - Seedlings	project			142,340	(142,340)
Liverpool NHS CCG (Green Paper)			70,506	115,071	(98,122)	87,455
Liverpool NHS CCG - Primary Care		Liaison		244,000	(239,545)	4,455
Liverpool Schools				139,835	(139,835)
Alder Hey - Secondary School	Provision			50,000	(50,000)
Other
Property Purchase Fund			59,152		(2,393)	56,759
Building Fund			16,028		(1,603)	14,425
Land Aid			1,264		(126)	1,138
Donated services				610,908	(610,908)
			846,121	3,897,411	(3,805,353)	938,179

Analysis ofnet assets between funds	Analysis ofnet assets between funds		Unrestricted	Restricted	Total
			Funds	Funds	Funds
			f	f	f
Tangible fixed assets			18,443	329,592	348,035
Net current assets			145,148	410,946	556,094
Net assets at 31stMarch	2021		163,591	740,538	904,129
Comparative information	in respect ofthe preceding	period	is as follows:
			Unrestricted	Restricted	To~a)
			Fundsf	Funds f	Funds f
Tangible fixed assets			22,203	328,319	350,522
Net current assets			87,881	609,860	697,741
Net assets at 31stMarch	2020		110,084	938,179	1,048,263

22.	Reconciliation ofnet income/(expenditure)	Reconciliation ofnet income/(expenditure)	Reconciliation ofnet income/(expenditure)		to net cash flows from	Total	Total
	operating activities					2021	2020
						6	6
	Net (expenditure)/income for the reporting				period as per the statement of
	financial activities					(144,134)	101,887
	Adjustments for:
	Depreciation charges					64,361	82,182
	Loss on disposal of	tangible fixed assets				387	4,035
	Decrease in debtors					167,475	75,642
	Increase/(decrease)		in creditors			141,824	(23,791)
	Net cash provided	by (used in) operating		activities		229,913	239,955
23.	Analysis ofcash and		cash equivalents			Total	Total
						2021f	2020 6
	Cash in hand					1223	1,223
	Cash at bank					657,791	490,139
	Total ofcash and cash equivalents					659,014	491,362
24.	Analysis ofnet debt
					At 1April		At 31March
					2020	Cash flows	2021
					6	6	f.
	Cash in hand				1223		1223
	Cash at bank				490,139	167,652	657,791
					491,362	167,652	659,014
25.	Deferred income				Under 1year	Over 1year 6	Totalf
	At 1st April 2020				5,000		5,000
	Additions during the		year		121,740		121,740
	Amounts released to		income		(5,000)		(5,000)
	At 31st March 2021				121,740		121,740