2022-03-31-accounts - Young Persons Advisory Service

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Contents		Page
Company Information
Report ofthe Trustees
Independent Auditors'	Report
Statement of Financial	Activities	14
Comparative Statement of Financial Activities		15
Balance Sheet		16
Statement ofCash Flows		17
Notes to the Financia	I Statements	18

Company	number:	2596423
Chadty number:		1002706
Trustees:		A G Kerr (Chairperson)
		H A Fessey
		AJ Herdman
		A BJones
		AM CYHare
Company	Secretary:	M Collier
Chief Executive:		M Collier
Registered	office:	36 Bolton	Street
		Liverpool
		L3 SLX
Bankers:		HSBC Bank pic
		168Aigburth		Road
		Liverpool
		L179PS
Solicitors:		Brabners	LLP
		Horton House
		Exchange	Flags
		Liverpool
		L3 3YL
Statutory	Auditor:	Mitchell Charlesworth			(Audit) Limited
		Chartered	Accountants
		5Temple	Square
		Temple Street
		Liverpool
		L2 5RH

					Total	Total
Income from:		Notes	Unrestricted f	Restricted f	2022 f	2021f
Donations and legacies			20,327	1,030,260	1,050,587	659,158
Charitable activities			6,020	5,615,191	5,621,211	3,875,425
Other trading activities			10,047		10,047
Totalincome			36,394	6,645,451	6,681,845	4,534,583
Expenditure on:
Raising funds			66		66
Charitable activities			3,508	5,895,538	5,899,046	4,678,717
Total expenditure			3,574	5,895,538	5,899,112	4,678,717
Net income/(expenditure)			32,820	749,913	782,733	(144,134)
Total funds brought	forward		163,591	740,538	904,129	1,048,263
Total funds carried	forward		196,411	1,490,451	1,686,862	904,129

ummary Income an	d Expenditure Account
					Total
		Notes	Unrestricted	Restricted	2021
Income from:			E	E	E
Donations and legacies			53,566	605,592	659,158
Charitable activities			3,360	3,872,065	3,875,425
Other trading activities
Total income			56,926	4,477,657	4,534,583
Expenditure on:
Raising funds
Charitable activities			3,419	4,675,298	4,678,717
Total expenditure			3,419	4,675,298	4,678,717
Net income/(expenditure)			53,507	(197,641)	(144,134)
Total funds brought	forward		110,084	938,179	1,048,263
Total funds carried	forward		163,591	740,538	904,129

	Notes		2022
Fixed assets
Tangible assets	13		321,977		348,035
Current assets
Debtors	14	415,301		139,393
Cash at bank and in hand		1,204,742		659,014
		1,620,043		798,407
Creditors
Amounts falling due within one year	15	(255,158)		(242,313)
Net current assets			1,364,885		556,094
Total assets less current liabilities			1,686,862		904,129
Unrestricted funds
General funds	18		196,411		163,591
Restricted funds	19		1,490,451		740,538
Totalfunds	20		1,686,862		904,129

					Total	Total
				Notes	2022	2021
Cash flows from operating	activities				6	6
Net cash provided by operating		activities		22	587,848	229,913
Cash flows from financing	activities
Purchase oftangible fixed	assets				(42,120)	(62,261)
Change in cash and cash equivalents			in the year ending
31stMarch 2022					545,728	167,652
Cash and cash equivalents	as at	1stApril 2021			659,014	491,362
Cash and cash equivalents	as at	31stMarch 2022		23	1,204,742	659,014

residual value, ofeach ass	et on a system	atic basis over	its exp	ected useful life as follows:
Freehold property		4% per annum
Freehold property improvements		10%reducing	balance
Leasehold property improvements		10%per annum / 12.5% per annum / 7years life
Fixtures and fittings		25%reducing	balance
ITequipment depreciation	has changed	from 25%per	annum	previously to:
Servers and HSCN network		10%per annum
All other ITequipment		6years life

Income from charitable activities			Total	Total
Counselling and psychotherapy	Unrestricted f	Restricted	2022f	2021 f
Liverpool NHS CCG (Primary Care Trust)		1,766,541	1,766,541	1,338,211
Liverpool NHS CCG (Youth Justice Funding)		53,465	53,465	53,465
Liverpool NHS CCG (Spinning World)		89,035	89,035	87,853
Uverpool NHS CCG (CBTcourse)		214,500	214,500	10,500
Liverpool NHS CCG (18to 25)		270,063	270,063
Knowsley NHS CCG		30,000	30,000
Health Education England		1,344,138	1,344,138	626,392
Other funding	6,020	10,180	16,200	8,015
Talent Match		117,616	117,616	120,665
Looked After Children in Education				13,250
Higher Education Institute				117,465
Liverpool CC - Domestic Abuse		15,000	15,000	60,000
Equal Access in Mind				36,585
J&H Rausing- Youth Centre Recovery		78,750	78,750
LCVS Holiday Activity Fund		7,840	7,840
Big Lottery - Covid expenditure				42,000
Charity Aid Foundation -Covid surge planning				60,050
Community Foundations				18,006
Drop in and group activities
LCC Integrated Youth & Play Service		59,099	59,099	59,099
Other gyro funding		5,939	5,939	1,650
Youth Endowment Funding (Peer Action Control)		208,621	208,621
Schools outreach services
Liverpool NHS CCG - Seedlings project		190,286	190,286	187,760
Liverpool NHS CCG (Green Paper)		233,528	233,528	209,718
Liverpool NHS CCG - Primary Care Liaison		471,499	471,499	465,239
LiverpoolSchools		280,372	280,372	227,559
Alder Hey -Secondary School Provision		168,719	168,719	131,943
	6,020	5,615,191	5,621,211	3,875,425

Analysis ofexpenditure on charitable	Activities	Activities	Grant
activities	undertaken		funding of	Support	Total	Total
		directlyf	activities f	costs f	2022f	2021f
Counselling and psychotherapy
Liverpool NHS CCG (CAMHS)	1,101,711			244,416	1,346,127	1,419,140
Liverpool NHS CCG (Youth Justice
Funding)		44,579		8,886	53,465	53,465
Liverpool NHS CCG (Spinning World)		74,604		14,431	89,035	87,853
Liverpool NHS CCG (CBTcourse)		192,474		22,026	214,500	10,500
Department of Health 8 Social Care
(Beyond a Place ofSafety)		18,333			18,333	19,759
Liverpool NHS CCG (CAMHS N3
installation)						129
Liverpool NHS CCG (18to 25)		248,037		22,026	270,063
Liverpool NHS CCG (Youth Mental
Health Services)		14,757			14,757	14,817
Knowsley NHS CCG		29,580			29,580
Health Education England		923,486		171,720	1,094,606	723,304
Higher Education Institute		6,884			6,884	195,744
Talent Match		95,438		22,178	117,616	120,665
Looked After Children in Education						13,250
Liverpool NHS CCG —IMT		822			822	822
Transition Fund (Big Fund)		117			117	130
Program (Transformation Fund)		180			180	200
Liverpool CC - Domestic Abuse		7,405		7,595	15,000	60,000
J&H Rausing —Youth Centre Recovery		57,137		10,861	67,998
Equal Access in Mind						36,585
LCVS Holiday Activity Fund		7,840			7,840
Other		17,481			17,481	12,024
LCC - Mayors Hardship Fund 19-20		1,204			1,204	1,569
Other Restricted Funding for Equipm	ent					1,886
Big Lottery - Covid expenditure		3,596			3,596	24,022
Charity Aid Foundation -Covid surge	planning	2,116			2,116	51,585
Community Foundations						18,006
Drop in and group activities
LCC Integrated Youth & Play Service		51,504		7,595	59,099	59,099
Liverpool NHS CCG - GP Champs		94			94	180
Gyro funding		5,939			5,939	1,650
Youth Endowment Funding (Peer
Action Collective)		96,370	33,800	23,241	153,411
Schools outreach service
Liverpool NHS CCG —Seedlings		133,208		57,078	190,286	187,760
Liverpool NHS CCG (Green Paper)		131,308		35,849	167,157	133,349
Liverpool NHS CCG - Primary Care
Liaison		387,819	9,150	75,420	472,389	466,130
Liverpool Schools - Seedlings		223,294		57,078	280,372	227,559
Alder Hey - Secondary School Provision		158,390		10,329	168,719	131,943
Donated services	1,030,260				1,030,260	605,592
	5,065,967		42,950	790,129	5,899,046	4,678,717


7.	Analysis ofsupport		costs		Counselling	Drop in &	School
				Psychotherapy		group	Outreach	Total	Total
					directf	activity f	Servicef	2022 f	2021 6
	Governance				8,681	511	3,909	13,101	12,425
	Finance salaries				18,410	1,084	8,290	27,784	28,281
	HR and general	administration
	salaries				91,316	5,378	41,120	137,814	94,653
	Management salaries				173,734	10,233	78,235	262,202	287,385
	Other overheads				229,559	13,697	105,972	349,228	293,100
					521,700	30,903	237,526	790,129	715,844
	Total support costs		are apportioned	on	a per capita basis.
8.	Net income for	the	year					Total	Total
								2022	2021
	This isstated after charging:							6	6
	Depreciation							68,178	64,361
	Loss on disposal	oftangible fixed assets							387
	Auditors' remuneration
	—current year							7,270	6,690
	- non audit services							5,831	5,735
	Operating lease	rentals						17,365	15,166
	Auditor's remuneration							Total	Total
								2022	2021
								6	6
	Fees payable to	the	charity's auditor (and its associates) for the audit				of
	the charity's annual		accounts					7,270	6,690
	Fees payable to	the	charity's auditor (and its associates) for other services:
	Other services							5,831	5,735
10.	Staff costs and numbers							Total	Total
								2022	2021
								6	6
	Salaries and wages							3,313,634	2,985,914
	Social security costs							297,780	270,680
	Pension costs							69,972	66,225
								3,681,386	3,322,819
	The average number		ofemployees	(based on full time equivalents)
	during the year	was	as follows:					2022	2021
								Number	Number
	Total							115	106

Tangible fixed assets		Freehold	Leasehold
	land and	Property	Property	IT	Fixtures
	Buildings	Improvements	Improvements	Equipment	ik Fittings	Total
Cost	f	E	f	f	f	f
At 1stApril 2021	99,835	217,003	184,735	266,087	81,396	849,056
Additions				36,981	5,139	42,120
At 31st March 2022	99,835	217,003	184,735	303,068	86,535	891,176
Depreciation
At 1stApril 2021	45,470	184,416	77,456	148,069	45,610	501,021
Charge for the year	2,393	3,259	19,615	32,680	10,231	68,178
At 31stMarch 2022	47,863	187,675	97,071	180,749	55,841	569,199
Net book value
At31stMarch 2022	51,972	29,328	87,664	122,319	30,694	321,977
At 31st March 2021	54,365	32,587	107,279	118,018	35,786	348,035

14.	Debtors			2022 f	2021f
	Grants receivable			357,884	102,006
	Trade debtors				9,448
	Prepayments and accrued income			39,010	26,591
	Other debtors			18,407	1,348
				415,301	139,393
15.	Creditors: Amounts	falling due within one year		2022f	2021 f
	Trade creditors			44,276	17,392
	Accruals and deferred		income	14,310	135,087
	Social security and	other taxes		193,035	78,114
	Other creditors			3,537	11,720
				255,158	242,313

At 31st March 2022 the charity had aggregate annual com set out below:-	mitments under non-cancellable operati	ng leases as
	2022	2021
		f
Operating leases which expire:
within one year	19,919	10,272
within 2to 5years	60,860	24,987
greaterthan 5years	230
	81,009	35,259

Unrestricted	As at 1st			As at 31st
	April 2021	Income	Expenditure	March 2022
	E	f	f	E
General fund	163,591	36,394	(3,574)	196,411

		As at 1st			As at31st
		April 2020	Income	Expenditure	March 2021
		E	E	6	E
General	fund	110,084	56,926	(3,419)	163,591

Restricted funds			As at 1st			As at 31st
			April 2021	Income	Expenditure	March 2022
			6	E	6	E
Counselling and psychotherapy
Liverpool NHS CCG/ (CAMHS)			153,230	1,766,541	(1,346,127)	573,644
Liverpool NHS CCG/(Youth Justice Funding)				53,465	(53,465)
Liverpool NHS CCG (Spinning	World)			8' 035	(89,035)
Liverpool NHS CCG - (CBTcourse)				214,500	(214,500)
Depart of Health &S.C.(Beyond a Place of
Safety)			87,386		(18,333)	69,053
Liverpool NHS CCG - (18to 25)				270,063	(270,063)
Liverpool NHS CCG/ (Youth Mental		Health
Services)			83,891		(14,757)	69,134
Knowsley NHS CCG				30,000	(29,580)	420
Health Education England			116,313	1,344,138	(1,094,606)	365,845
Talent Match				117,616	(117,616)
Higher Education Institute			26,760		(6,884)	19,876
Liverpool NHS CCG- IMT			1,643		(822)	821
Transition Fund (Big Fund)			1,174		(117)	1,057
Program (Transformation Fund)			1,804		(180)	1,624
Liverpool CC —Domestic Abuse				15,000	(15,000)
Julia & Hans Rausing - Youth	Centre
Recovery				78,750	(67,998)	10,752
LCVS Holiday activity fund				7,840	(7,840)
LCC - Mayors Hardship Fund 19-20			5,335		(1,204)	4,131
Other Funding				10,180	(10,180)
Big Lottery - Covid expenditure			17,978		(3,596)	14,382
Charity Aid Foundation - Covid surge
planning			8,465		(2,116)	6,349
Participation projects and group activities
LCC Integrated Youth &Play Service				59,099	(59,099)
Liverpool NHS CCG- GP Champs			799		(94)	705
Other gyro funding				5,939	(5,939)
Youth Endowment Funding (Peer Action
Collective)				208,621	(153,411)	55,210
Schools/outreach service
Liverpool NHS CCG - Seedlings	project			190,286	(190,286)
Liverpool NHS CCG (Green Paper)			163,824	233,528	(167,157)	230,195
Liverpool NHS CCG - Primary	Care Liaison		3,564	471,499	(472,389)	2,674
Liverpool Schools				280,372	(280,372)
Alder Hey - Secondary School	Provision			168,719	(168,719)
Other
Property Purchase Fund			54,365		(2,393)	51,972
Building Fund			12,983		(1,298)	11,685
Land Aid			1,024		(102)	922
Donated Services				1,030,260	(1,030,260)
			740,538	6,645,451	(5,895,538)	1,490,451

		As at 1st			As at 31st
		April 2020	income	Expenditure	March 2021
		E	E	E	E
Counselling and psychotherapy
Liverpool NHS CCG (CAMHS)		234,159	1,338,211	(1,419,140)	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 L 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

20.	Analysis ofnet assets between funds	Analysis ofnet assets between funds			Unrestricted	Restricted	Total
					Funds 6	Fundsf	Funds f
	Tangible fixed assets				18,163	303,814	321,977
	Net current assets				178,248	1,186,637	1,364,885
	Net assets at31stMarch	2022			196,411	1,490,451	1,686,862
	Comparative information	in respect ofthe	preceding		period is as follows:
					Unrestricted	Restricted	Total
					Funds	Funds	Funds
					6	6	6
	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
21.	Reconciliation ofnet income/(expenditure)			to net cash flows from		Total	Total
	operating activities					2022	2021
						6	6
	Net (expenditure)/income	for the reporting		period	as per the statement of
	financial activities					782,733	(144,134)
	Adjustments for:
	Depreciation charges					68,178	64,361
	Loss on disposal oftangible fixed assets						387
	(Increase)/decrease in debtors					(275,908)	167,475
	Increase in creditors					12,845	141,824
	Net cash provided by (used in) operating		activities			587,848	229,913

22.	Analysis ofcash and cash equivalents		Total	Total
			2022	2021
			6	6
	Cash in hand		407	1,223
	Cash at bank		1,204,335	657,791
	Total ofcash and cash equivalents		1,204,742	659,014
23.	Analysis of net debt
		At 1April		At 31March
		2021	Cash flows	2022
		6	6	6
	Cash in hand	1,223	(816)	407
	Cash at bank	657,791	546,544	1,204,335
		659,014	545,728	1,204,742
24.	Deferred income	Under 1year	Over 1year	Total
		6	6
	At 1stApril 2021	121,740		121,740
	Amounts released to income	(121,740)		(121,740)
	At 31stMarch 2022