YOUNG PERSONS ADVISORY SERVICE {A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND FINANCIAL STATEMENTS lof the year ended 31st March 2024 REGISTERED NUMBER: 2596423 CMARITY NUMBER: IC#)2706 YOUNG PERSON5 ADVISORY SERVICE Annual Report and Èlnanc781 Statements For the year ended 31st March 2024 Contents P•8e Company Infomiation Report of the Trustees Independent Audltors, Report io Statement of Flnanclal Activtties 15 Comparative Statementof Flnandal Activities 16 Balance Sheet 17 Statement of Cash Flows 18 Notes to the Flnandal Statements 19 YOUNG PERSONS ADVISORY SERVICE Company Infom)atlon 31st March 2024 Company number. 2596423 Charlty number. I(KJ2706 Yrustee5: A G Kerr ICh3irpersonl A Fessev A J Herdma Dr M J Freeman-appoSnted 25 May 2023 A B Jonès V Nice- appointed 25 May 2023 A M O'Hare Company Se¢retay. M Colller Chlel Executl¥e: M Collier ReWstered offl¢e: 36 Bolton Street Liverpool L3 5LX Bankers: HSBC Bank pl¢ 168 Aigburth Road verpool L17 9PS SolkSton'. Brabner5 Horton House Exchange Flags Llverpo L3 3YL Ststutory Audltor: Mttthell Chartesworth IAuditl Llmit¢d Chartered Accountants 5 Ternple Square Temple Street Liverpool L2 5RH IIPage YOUNG PERSONS AOVISORY SERVICE Report ofthe Trustees For the year ended 31st Marth 2024 Thetrustees Iwhoare also the dlrectors of the company forthe purposes oFcompany lawl present thelr report together with the audited accounts ol the charityforthe year ended 31st March 20Z4. The trustees have adopted the provlsions of the Statement of Recommended Practite ISOAPI -Accounting and Reportlng by Charfties" in preparing the ann¢Jal report and financial statements ofthe tharity. The flnanclal statements have been prepared Sn zccordance wth the a(￿unting polleles set out In the note5 to the accounts and comply with the charitTrls governin8 document. the Companies Art 2CIJ6 and Accountiri8 and Reporbng Charltiès.. Statement of Recomrnended Practice applicable to charities preparing their ￿COUnts In accordance with the FSn3ncial Reporting Stsndard appllcable In the UK and Republic of Ireland published in October 2019. Govèrn1￿ document The charlty which Is a compary Ilm5ted by tMarantee15 governed by tts Memorandum and Artides of Assodatlon dated 28th March 1991. Al members have agreed to contrlbute the sum not exeeedin8 £1 In the event ol a windin8-up. It Is I'e8lstered as a charlty wlth the Charity Commtsslon. Banlsation The Board olTrustee5 which on have up to 15 member5 administèrs the charity. The board meets at least slx times a year and consists of sub-commlttees coverin8 areas of strate8lc developments, governance, finano. personnel and bulldSn8 which meet resulaily. A Mana85n8 Director is appI￿nted Ito art In the role of Chlef Executwel by the trustees to manage the day-to4ay operalions of the charfty. To lacilitste effective operations. the Oirector actin8 In the role ol the Chief Executlvè has dele8ated authority, withln temis of dele8ation approved by the trustee5, for the implementatlon of the strat4lt dedslons at an operatis)nal level. Objects •nd actlvltles The prlndpal actlvlty of the charfty is to provlde a wde range of support and therapeuti¢ s&Niees to address the mental health and emotlonal well-beln8 dlfficultle5 of liverpod's chlldren Jnd YOU￿ people aged 5-25 years and thelrhmllles. The prlnclpal oblertlves include the lollowln8'. To promote and develop the personal, soclal and ￿ttUral welfare of thlldren ond youn8 people. To create and develop an envlronment where chlldren and youn8 people are actepted as indivlduals and whose views and values are acknowledged and respected. To advocate with and on behalf of chlldren and young people so that thelr ￿ewS and needs are raised wlth other a6enEies. To educate.. offerin8 Lthlldren and young people the >¥POrtunity to develop the skn11s and knowledge to challenge attitudes which thect them within souety. 21Page YOUNG PERSONS ADVISORY SERVICE Report of the Trustees Forthe year ended 3tst March 2024 Oblert5 and artlvilles Icontinued) The charlties activitie5 aredelive¥ed from three Mentsl Health Community Hubs: geographically positloned ITh the north, south and city centre of Liverpool. The services delivered across the city a￿ almed at mawnalised and vulnerable ¢hlldren, young people. and famllle Drop4n services provide information a(fvite and guidance. induding group work and prartiral actlvltles. Counselllng and Psy£hothèr3py servites prtiwde to a variety of therapeutic modalitles. Seedlin8s Servite- delivered in every LNerpool primary school. Wellbein8 Clinics- delivered in every Liverpool secondary school. Spinning World Prolect (Refugee and Asylum Seekers). Famlly thÈrapy / coun5ellin81 support service. Community parenDn8 projecL Parenting tralnln8 pro8rammes. LGBTQ+ Projert.. Gyro & A¢tion y￿th. Systemic family pracb'ce. Open Access communSty pfolects (sma￿5, Thrive and Skyl. Domesilc Abuse Therapy Servlce. youth Justice therapy and sllPPQrt service. Pr5mary CarÈ Liaison Service. Crlsls Servlce. Mental Health Support Teams. Flourlihln8 Famllies. Publlc benefft The trustees have had due regard to ihe 8uidance published by the Charity Commi$%on on publSc benefit. StrateBlc Report Achle¥ements and performance This year, YPAS has continued 5ts transitlon from Oinical Commlsslonin8 Groups ICCGI to Inte8rated Care Boards IICBI, tonsolldatlng Its role wlthln thè L￿erpool Plate of thÈ Chèshlre and Mèrsèy Integrated Care System IICSI. W5th the new NHS structurè betomln8 more established, YPAS anticlpates strate8iC OPPOrtunI￿e5 that may enable an expanslon of Its servlces to cover a wider BeoBraphical area, including Knowsley and Sefton. Addlttonally, YPAS has secured su5talnable fundlng through the ICB to contlnue pllotlng Its Alternatlve to Servlce, wlth a focus on supportlng young people a8ed 18-25 years. YPAS also contlnued to benellt frorn a 2-year Investment frDm the Merseyside Violence Redurtion Partner5hlp IMVRPI. supportin8 the Flourlshlng Famllles prolecL whlch has made conslderable strides In Its systemlc approach to famlly supporL YPAS remains committeé to providing a diverse ran8e of support and therapeutic intervention5 to address the mental health and emotional well-being of chTldren, young people, and their families. Thi5 year has seen continued 8rowth in the number of indwiduals aC￿sSing YPAS Services. hi8hlightin8 the increasing demand for mental health support. The organi5ation continue5 to delNer services in a 5tigma-reduced environmen¢ remainin8 responsive to the evolvln8 pditical and social landscape. The YIAC (Youth. Inforrnation. A0￿Ice. and Counsellingl model remain5 a cornerstone of YPAS'S servtces and align5 wlth NHS England'5 Transformation Plan, Future in Mind, and the 5 Year Forward View strategy. The model has now been lully embedded across YPAS'S three communlty hubs and Uverpool schools, maknn8YPAS a cruoal partnerln the region's mentsl health and well-being initiatNes. YOUNG PERSONS ADVISORY SERVICE Report ol the Trustees Forthe year ended 3tst Marth 2024 AchIe￿me1rts and perf0rrnan￿ Icontlnuedl YPAS REACHED ION￿ Chlldren, Your$8 Peopl< Parents and Famille5'. Therapy Service 3.201 Wellbein8 Sèrvlte 4.026 Parent 2.170 Famllies 1.093 YPAS provlded 30,721 Appolntments & Consultstions ofTherapy and Supporti > Theiapy SeNice 14.715 Wellbein8 Ser¥i¢e - 16,006 YPAS provided 710 Open Access / DfOP-In's and Prts8rammes'. Altemative to Cr15is Drop-ln's LGBTQ+ Orop-in's Parentin8 Pro8rammes Support Groups YPAS Dellvered Sts seNl¢es In over 138 venues.. 3 YPAS Communlty Hub5 96 - Prirnary khools 30 . Secondary SchooLs 9 - ainlcal Networks Varlous Cltywide Communlty Venues OUTCOMES In response to actesslni YPAS for support.. 98% of chlldren and youn8 people reported an Improvement in their mèntal health ¥nd emotlonal wellbeln8 97% of parents I carers reported an Improvement in their mental health 98% of children, young people, parents and carets optsrted servlce Satlsfactlon I(IM ofstakeholders reported S*lslartlon wlth the se1¥1￿ they rffeived or consulted wth Opgratlonal Developmerrts: Embarked on the natlonal Tralnee Assouate Psythologlcal prartI￿oner ITAPPI CYP IAPT tourse, enhancln8 the evldence based qualffied workforce. Expanded the Primary CARE Ilalson Service a¢TQ55 ihe Liverpool Prfmary Care Ne￿Orks. lThcreased the parenting offer wlth the implèmeniation of wider parentln8 pro8rammes. Rebranded the alternatlve to Crisis service to the WISH Projett in consultation with youn8 people. Awarded the hostin8 of the natlonal WAVE 11 Mentsl Health Support Teams in collabor4)tion with Alder Hey and ￿verpo￿ Learnin8 Partnership Development and Delivery of Well Belng Sttjdent PIKernents Trans Pathway workforce development Enhanced the schcds facing offer Young Ambissador5 contributed to a wde range of kjcal and natlonal ffiluatlon projects Nominated as Graduate Employer of the Year by Edge Hlll University Empl(iyed 3 Therapy students on sucossfvl o)mpletlon oftheir course Maintslned BACP Accreditation Maintained ISO Accreditation Applitation submitted for CORCAttreditsUon YOUNG PERSONS ADVISORY SERVICE Report otthe Trustees For the year ended 3tst March 2024 Achlevements and perforniance (continued) 5trate81¢ De¥elopmeDts: The transition from ainical Commissioning Groups ICCGS) to the cheshi￿ and MetseysldÈ Intégrated Care Board IICBI Is now fully ernbedded. marking a significant shift In the NHS'S approath to inte8rated care. YPAS'S CEO contlnues to actively represent Llverpool's third sector in discussions and plannin8 related to Service dèlivery models and lolnt eommissionlng Strate8les ènd holds strategle membership on several ICB boards and steetln8 groups. YPAS contlnues to stren8then Its strate8lc focus on strengthenlng parts)ershlps and InStiative5. broadenlng access, and ensurlng that èarly Interventlon and prevention rernaln at the forefront of its service del￿ery. Specific developments Include: Inte8rated C•re 8oaid {ICBI Involvement: A5 Part of the (heShI￿ and Merseyslde ICB. YPAS h35 actively en8aBed in shapln8 mental health priorities lor young people across a broader geographlc area. This involvernent includes ontributing to regional cornmlssionin8 Strate8￿ and ensurln8 that mental health setNices for children and young people rema5n a central focus. CAMMS Partner5hlp: YPAS has reinforced its partneTshlp with CAMHS to create a more Integrated pathway for young people accessin8 mentsl health support. Thls collaboratlon focuses on early InteNention and seamless seNice dellvèry. en5urin8 that ¢hlldren and young people recerve tlmely. appropriate care. The aim is to ￿dUce waitin8 times and Improve the overall experience for Servi￿ users, particularty in hiBh4emand areas su¢h as ¢rlsls intervention and therapy. YIAC Model Roll-out: YPAS'S YIAC model continues to be ret￿nised naiionally as an effertive approach to suppordn8 the mental health and emotional well-being ol youn8 people. This year. YPAS ha5 contrtbuied to stra￿81¢ dlscusslons on the potential national roll-out ol the YNC model. Throu8h its estsbli5hed community hubs and school-based servlces In Llverpool, YPAS has demonstrated thesuecess of thls model. and ts worklng dosely with national partners to advocate for its adoptson in other re8ions* particularly as part ol NHS England's on80in8 transformation efforts. Youth Voice and En8¥ement: YPAS continues to champion the voices ofyoung peoplè Sn shapin8 service5. The charlty Is actlvely Involved In Inlttatlves that ensure y¢un8 people have a say In the des18n. evaluation, and 5mprovement of mental health seryices. Thls approach aligns with broader ICB and CAMHS goals to co-produce servlces wlth the Communlties they setve. YPAS contlnues to strateglcally contrlbute and operatlonally subscdbe to a wlde range of 5trateglc ins￿atIVeS, Includln8'. 1>25 Pathway One Llverpo& Plan Sulclde Prevention StrateBY Local Transformation Plan NHS England Transformation Plan Mental Health and Emotional well￿e￿n8 Strategy National Trnn5formatign Frdmework Future In MSnd Strate8V Healthy Sthools Agenda Youth Mental Health Strate8y P3rÈnt5ng StrntÈgy SEND Strategy SuScide PrevenUon Strategy YOUNG PERSONS ADVISORY SERVICE Report olthe Trustees FOT the year ended 31st Marth 2024 Achlevements and perfomanté (Con￿nued) YPAS'S on80in8 participztion in these stfate8ies help5 to shape servlces that address the needs of children, young people, and thelr families while en5urin8 that mentsl health and emotional well-belnÈ remaln a pr60rtty In regional and national agendas. All of whlth feeds Into Cheshire and Mersey5id*'5 Integrated strategic delivery plan5 Underp1nr￿d by the operational prinaples of.. Early intervention Preventlon Partldpatlon Workforce developrnent RoutSne outcome monitoring Whole 5thool approach auallty assuranc•: YPAS Is reco8ni5ed as a national beacon for Its D)mmitment to quallty 05surante. To ensure rompllance.. YPAS'S robust 5VStems and processes are monitored via irttemal and external dudlts and reviews. 150 9001 a¢crÈdltatlon DH IMG (level three) N3 Network- MHSOS subm15slon slte CORC a¢trtdlta￿0n BACP accredltation Particlpatlon Klte mark Polity management system GOPA Cyber Essentials 5trff supervlslon and appralsal ptans fvr future perlods Over the next 12 months, YPAS alms to continue its focus on deliverin8 hl8hquallty mental health ￿erViceS while explorlng new opportunltle5 arlslng from the expanded 8eo8raphl¢al Sto￿ wlthln the Cheshire and Merseyslde ICB. The charfty Is posr(ioned to seek Increased investmènt, which wlll enhance its cap3clty to sÈ￿e Children. youn8 people, and famSlles Sn a broader range of setElngs. To improve accessibility. YPAS ￿a￿S to expand its outreach provlsion. offerlng servlces In vBriou5 venues that are responsive to the needs of the communty. This approach oim5 to remove barr6ers to access and en5yre that rn¢re individuals can benefit from the support YPAS prrNides. Furthermore, YPAS is comrnitted to embracine a Hybrid framework for Se￿te delfvery. Buildin8 on the success of rernote working durin8 the COVID-19 pandemic. with the offerof a m(x of workplace. vlrtual actlvitles.Thls hybrSd model ensures conlidentrality and work-ltfe balance. while continuing to meet the dwerse needs of ser¥icÈ users. To tontinue to explore the feaslblllty of a major refurbishment of the ￿ntral hub via the application of LCC ￿annIng perm1s5ion. 61Page YOUNG PERSONS ADVISORY SERVICE Report of the Tfustees For the yearended 3tst March 2024 Risk management The trustees have a risk management strategy whith compri5e5'. An annual review of the risks the charity may fa The estsbllshment of systerns and procedure5 to mtti8Zte those risks identified in the plan. The tmplementation of procedures desi8ned to mlnimlse any potential Impact on the ¢harityshould those rlsks materialise. The approach of the or8anisation is to balance the rlsks associated with 8reater competltlon for decreased opportunities for funding Wlth the need to continue to provfjde high quzllty Servic￿ to vulnerable chlldren and young people. Thls has resulted in improvements In quallty assurance, thedeveloprnent of a future buslness plan, and the refreshlng of our funding Strategy to diversify sources of funding. 8qnefldarle5- YPAS provldes a unlque and comprehensive se￿ce to a wlde rangè of children and young people aged 10-25 years. By supportlng chlldren and young people to design, manage and deliver our recent stakeholder event, we were able to ensure that the issues relative to the thildren and young people themselves were presented by our stskeholders. Thelrprl0rl￿eS are fed backtothe boardtom&Klmlsèthe Impattthèycan have on thefuturE development of the organlsatlon. Reputatlon mana8ement - YPAS has cont5nued to raise Its proflle and to consolidate Its reputatlon for qualify and rellabllity. In addition to achlevln8 quallty assuran￿ klte marks, we are also in a position to advise other a8encles on best prartlce In our areas of expertise, and to share leaming on our organlsatlonal development in recent years. This is rried out through our contribution to strategic netr4ork5 Ory055 statutory and voluntary sectors. Workforce The worklorce has Increased from the previ¢)us yèar in response to Health Education England IHEEI workforce tralnlng and baekftll arrangements and MVRP fundin8 that funds a tearn of 22 staff members. Flnance - The 8oard of Trustees has overéll responsibility for en5urin8 that YPAS ha5 a system of Internal control, mana6ement and au¢Jitto mitigate risk. This system of 5nternal control tan provlde reasonable assurane? a8alnst errors or fraud. Contrd5 safe8uard the a55ets belon8in8 to YPAS and malntsln the Integrity of the accountin8 records. Reserves pofi¢y- The amouht of unre5trfrted reserves at 31st Marth 2024 was £251,17512023 £229,533) In total, of whlch free reserves amounted to £238,72412023 £214,513). As 75% of the tharitrf5 fundlng tn 2023124 arose throu8h contracts and Se￿Ce level agreèmènts. the trustees have reviewed the reserves policy golng forward. The tontracts èntèred Into by Youn8 Per%>ns Advisory SeNce provide for a 3 months, notice pedod by either side wlshlng to termSnate the contract. On this basis the charity would have sufficient time to re-organise and decide the future direction and feasibility of continuing operations. therefore future pollcy 15 to retaln suffici?nt unrestricted fundln8 to meet its Ilabllltles for redundancy paymentsfor 75% of stsff. Thls would amountto £223,91912023 £194.2031 currendy, thus it can be seen that this tsrget has been reached this year. Rdated parties The charity works collaboratively with a range of cros5 sector organisations and comrnissloning authorltiès in pursult of the charitable aim5: Child and AdoleS￿nt Mental Health se￿(e$. Adult Mental Health Services, Liverpool Chlldren's Servlces, Llverpool Youth and Fyay S￿￿$. liverp￿ Clty Council. TNstees The trustees who seryed during the period are detsiled on page l. A M O'Hare and H A Fes5ey retire by rotation and being eligible offer themselves for re*lectlon. YOUNG PERSONS ADVISORY SERVICE Report of the Trustees Forthe year ended 3tst Marth 2024 Appo*ttment ottrustees Trustees zre appointed at the Annual &neral mee￿n8 sf may be appointed to fill a (3sual vacancy or as an addition to the Mana8ement Council provided that the prescribed maximum ts not exteeded. Any person x) appointed shall retaln Office until the next AGM and rnay seek re-election. One third of the remalnlng tTUStees seek re-election by member5 of the charttable company attendin8 the AGM. The Chair of the tnjstees is elected by the Management Councll. The Chalr of the Mana8ernent Counul shall preside as thairman at every General meetin8. Trustee kndurtlon tralnlry New trustees ￿11 under80 orlentstson to brief them on thelr le8al obli8a¢ions under charity and company law, the content of the Memorandum and AfUcles of Assoclation. the Comm￿tee and decision-makin8 proce55es. the buslness plan and recent financial performante of the charity. Durin8 the induction day they meet key employees and other trustee5. Trustees arè encouraged to thnd approprfate external trainin8 event5 where these wlll facllltate the undertakln6 of thelr role. Statement ottrustee< responslbllhles The trustees, are also the Ilirectors of Young Persons Athory Servke for the purpose of company law, are responsible lor preparlna the frustees, Annual Report lincludlng the Stratswc Report) and the flnandal statements It) Jctordance with applicable law and Unlted Kin8dom Accounting Standards Iunlted Kln8dom Generally Accepted Ac¢ountln8 Prartitel. Company law Tequlres the trustets to prepare finanual ststements lor each finandal year. Under cornpany law the trustees must not approve the flnanc531 rtaternents unless they are Satisfied that they glve a true and fair view of the state of affairs of the ¢haritable company and of the Incoming resourtes application ¢f resources, Indudln8 the income and expenditure. of th? tharitable company for that period. In preparlng these flnandal staternents, the trustees are required to: select suitsble accountln8 policies and then apply them consistentlv,. observe the methods and prin¢iples In the charfves SORP 2019 IFRS 1021.. ake lud8ements and estimates that are reasonable and pnJdertL state whethei applicable UK Accountln8 Stsndards have been folltmed. subject to 3ny materS?I departures dlstlosed and eX￿ained In the finanoal statements- and prepare the financial 5totements on the golng concern ba51s ¥nless it is ￿n8pprOprfate to presume that the charitable cornpany wlll condnue In operation. The trustee5 are responsible for keeping adequate accountlng ￿CordS that d15close with reasonable ae¢uracy at any tlme the financial position ot the tharitable company and enable them to ensure that the finangal Statements comply with the Companies Act 2￿6. The trustees are also responsible for safeguarding the assets olthe charltsble ¢ompanv and hence for taknn8 reasonable steps forthe prevention and detectii)n ot fraud and other Irregular￿leS. Trustees. statemnt of dl¥105ure of inlomiation toth• auditors Each of the person5 who 15 a trustee at the date of approval of thi5 report confimi in so far a5 they Jre aware that.. there Is no rdevant audit information ofwhith the thafltsble (ompan¢5 auditor is unaware, and the trustses havetaken all steps that they ought to have taken to makethemsefves aware of any relevant audlt infomiation and to estsblish that the auditor s awa￿ of that inforrnatlon. YOUNG PERSONS ADVISORY SERVICE Report of the Trus1ees For the Year ended 31st Marth 2024 Auditors A resolution for the reappointment of Mitthell Chadesworth (Audltl Ltmlted a5 auditor will be proposed at the forthcomlng Annual General Meetina. By Ord he Trustees A Keir Yrustse 15 October Z024 Mitchell Charlesworth (Audit) Limited Accountants 5 Temple Square Temple Street Liverpool L2 5RH YOUNG PERSONS ADVISORY SERVICE Independent Auditorfs Report to the Members of Youn8 Peisons Advtsory Servlce For the year ended 31st Marth 2024 Oplnlon We have audSted the financial stat*mènts ofYoun8 Persons Athsory sery￿e Ithe'charfty'lfor the year ended 31 Marth 2024 which comprise the statement of financial attivltles. the balance sheet, the statement of eèsh flows and the notes to the flnanclal staternents, indudin8 a summary of si8nlfltant accountin8 policies. The finanual reporting framework that has been applled In their preparation is applicable law and United Klngd¢)m Accounting Standards, Includin8 FRS 102 The Financlal Repor￿n8 Standard applicable in th* UK and Republicof Irdand Iunlted Kingdom GenerallyAccepted Accountln8 Pracucel. In our oplnlon the finandal statements: give a true and fa5r vlew of the state of the charitable companvs affalrs as at 31 March 2024 and of its Incoming resources and applicatTon of ￿Ources. including its income and expendlture. for the year then ended,. have been properly prepared In accordance wlth United ￿ngdoM Generally AccepteLI Accountln8 PTartice,' and have been prepared In accordance tmth the requirements of the Companles Att 2006. Bas15 for oplnlon We conducted our audit in èccordante wlth Intemational Standards ¢n Audiilng IUKI11SAs IUKII and appllcablè law. Our responslbillties under those stsndards aTe further descrfbed In theAuditor's re5pon5ibllitiès for the audSt ol the hnanclal statements section of our report. We are indepèndènt of the thartty in accordance with the ethlcal reqU1￿Ments that are relevant to ouraudlt ol the financial statements in the UL in¢ludin8 the FRC'S Ethical Standard, and we have lullilled our other ethical responslbillties In accordantr wth these requirements. We bÈliÈve that the audlt evldence we have obtalned Is sufficient and zpprowlate to provide 3 ba51$ tor our opinion. Conthslons relatln8 to Wni concern In audlting the financial statements. wè have concluded that the trustees, use of the 8oln8 concern bas15 of accountln8 in thè preparatlon of the ftnancial statements is appropriate. Based on theworkwe have performed, we havenot Identified anymaterial untertainties relattngtoevents orcondition5 that. Indlv5dually or collectively, may cast significant doubt on the chariws ability to continue 35 a going concern for period of at leart twelve months from when the financial #atements are authorised for issue. Our responsibllltles and the responsilylities of the trustees wlth respert to going concem are descdbed In the felevant seteions of this repwt. 101 Page Mitchell Charlesworth (Audit) Limited Accountants 5 Temple Square Temple Street Liverpool L2 5RH YOUNG PERSONS ADVISORY SERVICE Independent Auditorfs Report to the Members of Youn8 Persons Advisory Service For the year ended 31st March 2024 (continued) Other Inform*lon The other information comprises the Informatlon Induded In the annual report other than th? financlal statements and our audltor's report thereon. The trustees are responsible lorthe other information contsined wlthln the annual report. Oui oplnion on the flnancial statements doe5 not cover the other information and, except to the extent otherwlse explicitly stated in our reporL we do not exp￿5$ any form of assurance concluslon the￿On. Qur responslblllty Isto read the other informatlon and, in doln8 SO. cortslder whether the other information is materially inconslstent wlth the flnan¢i31 statements or our knowled8e obtalned in the course of the audil, or Othern￿Se appèars to be materiallv mlsstated. If we identify such materlal Inconsistencies or apparent materlal mlsstatements. we arè requlred to determlne whether thls gives rlse to a materfal m555tatement In the flnanoal statements themselvès. If, based on the work we have performed, we conclude that there is a material misstatement of thls other inforniatlon, we are required to report that fact. We have nothlng to report in thls regard. O￿nIonS on other matters wescrlbed by th* ComponlesArt 2006 In our oplnlon, based on the work undertaken In the course of the audlt.. the Information given in the trustee5' reporL whlch Includes the dlfectors, report and the strate8Sc report prepared forthe purposesof company law, forthe financial yearfor whlch the finanoal staternents are prepared Is ￿nSiStent wlth the flnandal ststements,. and the Strategic report and the dirertors, report Induded wlthln the trustees, report havè been prepared In accordèn¢e wlth appllcable le8al requlrements. Matters on whlth we are requlred to report by exceptknn In the118ht of the knO￿edge and under5tandin8 of the charity and its environrnent obtained In the course of the audlL we have not identified rnaterial rnissiatsments in the strate8ic report or the dlrectors, report Included withln the trustees, ￿pOrt. We have nothin8 to report In respect olthe following matters in relatlon to whlch the Companie5 Act 2Ci% requlres us to report to you If, In our opinlon.. adequate arcountinE records hove not been kept or returns adequate for our audit have not been re￿Ned from branches not Visited by us,. or the flnancial statements a￿ not In agreementwith the accounting records and re￿rn5,. or rtain disclosures of trustees, rernuneration specified by law are not made,. or we have not received all the informatioo and explanatbonswe vequire for our audit. IIIPage Mitchell Charlesworth (Audit) Limited Accountants 5 Temple Square Temple Street Uverpool L2 5RH YOUNG PERSONS ADVISORY SERVICE Independent Audltorf5 Report to the Members of Young Persons Advisory Service For the year ended 315t March 20241contlnued} Rewn&blllllès of trustees As explained more fully In the statement of trustees. responslblllYes. the trustees. who are also the dlrectors of the charity for the purpose of tompany law, are responsible for the prÈparatlon of the financial statements and lor belng Satisfied that they8ive a true and falrvlew. and forsuch Internal control as the trustees detemiine 15 neces5aryto enable the preparation of financlal statements that arn free from material misstatement. whether due to fraud or error. In preparlng the flnandal Statements, the trustees are responslblè for assess¢n8 the charl￿5 abilityto continue as 3 golng oncern, dlsclosln& os appllcable, matter5 related to 80in8 concern and usln8 the 8oin8 concern basis of accounting unle55 the ¢rustees elther Intend to Ilquldate the charitable company or to oasè operauons, oi have no realistlc alternatlve but to do 50, Audltorfs responslbllltl•slor the audlt of ihe fln•nd•l sM•ments Our oblecttves a￿ to obtsSn reasoftable assurance about whether the finandal statements as a whole are free from materlal mlsstatement, whether due to fraud or error. and io Issue an audi￿￿5 report that indudes our oplnlon. Reasonable assurance Is a hlgh level of assurance but 15 not a 8uarantee that an audit condurted In actordance with ISAS IUKI wlll always detert a materlal misstatement when It exists. Mis5tatemertts can adse from fraud or error and are considered rnatèrfal If, Indlvidualtyor In the a8gregatè. they tould reasonablybe experted to Ihlluence the economlc dedslons of users tsken on the basis ol th￿ flnancial ststements. Irre8ularlties, including fraud, a￿ Instances of non-compliante with laws and re8ulatlons. We deslgn procedures In Ilne th our responsibilities, Outlined abovè, to detect materlal mlsst*ements in respect of Irregularltles, Includln8 fr3ud. The èxtent to whlch our procedures are ¢apablè of detecting Irre8ularltle5, Indudln8 fraud. Is detalled below. Extent to whlch th• audrl was consldered upable of detecUn# irregularltles Indudlw fraud We Identlfy and assess the risks of materlal misstatemènt of the financlal ststernents. whether due to fraud or error, and then desl8n and perform audit procedures ￿sponSi¥e to those risks. Includin8 obtainin8 audit eviden¢e that Is 5uffldent and appropriate to provlde a bas15 for our opinion. 121Page Mitchell Charlesworth (Audit) Limited Accountants 5 Temple Square Temple Street Liverpool L2 5RH YOUNG PERSONS ADVISORY SERVICE Independent Audltorfs Report to the Members of Young Persons Advlsory Ser¥lce For the year ended 31st Marth 2024 Icontlnuedl Identlfylng and assessFni potential risks related to Irre￿I￿r￿leS In Identsfyin8 and assè5sin8 risks of material misstatement in respert of I￿&￿1arltles, Indudln8 fraud and non- compllance wlth laws and re8ulatlons, we consldered the followlnw. the nature of thè Industry and sertor. control enwronment and business perf0M￿nce.. the charlty's own assessment of the risks that Irre8ularltSes may occur elther as a result of fraud or error; the results of our enquirles of mana8ement and members of the Board of Trustees of their own Identlllcatlon and assessment of the r15ks of Irregularltles,. any matters we Idendfied havln8 obtained and re4iewed the thartvs dooJmentaUon of thelr policies and procedure5 relotln8 to.. IdentTfyln& evaluatln8 and comptylng wlth laws and regUla￿OnS and whether they were aware of any Instances of non-compllante,. and de¢e¢tln8 and respondin8 to the rfsks of fraud and whetherthey have knowledge of any artual, suspected or alleged fraud,. and the Intemal controls establlshed to mltt8ate rlsks of fraud or non-compllance wlth laws and re8vlatlons,' and the matters dlxussed arn￿8 the audlt engagement team re8ardin8 how and where fraud mlght ottur In the flnanclal statements and any potential indl¢•tors of fraud. A5 a result of these procedure5, we consldered the opportunltles and Incentlves that may exist withln the ¢Yganisation for fraud and Identlffed the greatest potentlal for fraud in the tollowtng areas: lil The presentation of thetharity's Statement of Finandal Activities. lill revenue ￿tOgnItIoN.. and liiil the overstaternent of salary and other costs. In common with all audits underlSAs IUKI. WÈ arÈ also required to perforn) speclflc pr(Kedures to respond to the rfsk of mana8ement OVe￿Ide. We also obtsined an undtrsianding of the legal and re8u13tory framework that the charity operates In, focu51n8 on provlslons of those laws and re8ulatlons that had a direct effect on the detemiriation of materlal amounts and dlsclosures in the finantial ststements. The key laws and regulations we considered in this context included the UK Companies Act and the Statement of Recommended Practice - 'Accountin8 and Reportlll8 by Charities, Issued by the joint SORP makin8 body. In addltlon. we considèred provisions of oihtr law5 and re8ulations that do not have a direct effert on the flnancial ststements compliance with whith may be fundamental to the charlws aknllty to operate or to avoid a material penalty. These induded Safe8uardin8 and Dats Protection Regulations. 131Page Mitchell Charlesworth (Audit) Limited Accountants 5 Temple Square Temple Street Liverpool L2 5RH YOUNG PERSONS ADVISORY SERVICE Independent Audltorfs Report to the Members of Young Persons Advi50ry Servl For the year ended 31st Mar¢h 2024 Icontinued) Audlt respo1￿* ￿ rlsks Identlfied As a result of performln8 the above, we idènttfied the presentstlon of the thariws Ststement of Financial Activitie5, revenue ret￿n￿lOn and ovefststernent of Wdge5 and other tosts as the key audit matters related to the potentlal rlsk of fraud. The key audlt matters sectlon of our report explain5 the matters In more detail and also de5crib¢s ihe specific procedures we performed Sn response tothose key audlt matters. In èddltlon to the above, our procedures to respond to r15k5 identified included the followin8.' revlewln8 the flnanclal statement dlsd05ures and testing to supportln8 documentstion to assess compllance wlth relevant laws and re8ulations descrlbed above as havin8 a dirert effert on the flnancial staternent5.' enqulrlng of rnana8ement and members of the Board of Tfustees COn￿rnI￿ artual and po￿n￿al Iltlgatlon and rlalms.. performln8 analytlczl procedures to Sdentlfy any unusual or unèxpected relationships that may indlcate rlsks of material misstarement due to fraud.. reading rnlnutes ol meetln85 of those tharged with governance and rev1￿￿$ o)rrespondence with relevant èuthorltles where matter5 i¢Jentilied were slgnlllcanL' in addregslng the rlsk of fraud through rnanagemènt overrlde of contro15. testin8 the approprlateness of journal entries and other adjustments.. assessSn8 whether the judgèments made In making accountin8 estimates are IndI￿tIve of a potential bla5: and evaluaUng the busSness rationale of any slgnlllcant transaction5 that are unusual or outslde the normal eovrse of busine5S. We also cornmunlcated rel￿artt Idènvfled la￿ and re8ulations and potentlal fraud rlsks to all en8a8ement team members and fftmalned alert to any Indicatlons of fraud or non-compliance with laws and regulatlons throu8hout the audlt. Afurther de$crlption of our respon51bllltles forthe audit of the finanual statemÈnts Is located on the Financial Reportin8 ndl's webslte at http.llwww.frLorg.uk/auditorsresp￿S1b1Irtle5. Thbs desuiption forrns part of our auditor'5 report. Use of our rÈport Th15 report is made solely to the charitsblÈ tompany's members, as a body. in accordan￿ wlth (hapter 3 of Part 16 uf the Companies Act 2(M)6. Our audit work has been undertaken SD that we rn18ht state to the charftable company's members those matters we are required to stste lo them in an auditor5. report and for no other purpo5È. To the fullest extent pÈrmltted by law, we do not accept or assume responsibilty to anyone otherthan the charitable company and the charitabl ompanils members as a body, for our 3udit worl fw this repo¢ or for the op¥nion5 we have formed. Phlllp s Isènlor SL*¢rtoryAudltorl For and on behall of Mltthell ￿311**￿T0rth (Audlt) iknlted 15 Ortober 2024 Accountrnts statutory Audltor 3rd Floor 5 Temple Square Temple street Llverpooi Merseyside L2 5RH 141Page YOUNG PERSONS ADVISORY SERVICE Statement of Financial Actimties For the year ended 31st March 2024 Symmary In¢ome and Expendlture A¢¢ount Total 2023 Unrestr5cled Restricted 2024 Incorne from: Donations and legacles Charitable actlvitles Other trading artivlt5es 19,921 61.288 81,2(YJ 6,213,436 6,213.436 4.290 1.351.861 5,090,353 6.072 4,2 Total Income 24,211 6,274,724 6,298,935 6.448,286 Expendlture on: Raisin8 funds Charitable artlvlttes 1.068 1,068 2,569 6,323,096 6,325,665 1,554 7,087,756 Totsl expendlture 2.569 6.324,164 6,326,733 7,089,310 Nèt Incomtllexptndlturel 21,642 149,4401 127,7981 1641,0241 Total fvnds brou8ht forward 229,533 816.305 1,045.838 1,686,862 Total funds carrled fon*ard 251.175 766,865 1,018,040 1,045,838 The Charlty has no recognised galns or losses other than the results for the year as set out above. All actlvltles of the tharity are classed as continuing. The notes on pages 19 to 33 fomi part of these finanthal stslements. 151Page YOUNG PERSONS ADVISORY SERVICE Statement of Financial Activities For the year ended 31st Marth 2024 Comparative in1￿MatIOn for the year ended 31st March 2023 Summary Inmrne and Expendlture kcount Total 2023 rotal 2022 Incomè from: Donations and le8acles aritsble activities Other tradin8 actNlties 31,746 1,320.115 1,351,861 1,050,587 5,09).353 5,09J,353 5.621.211 6,072 10,047 6.072 Total h)come 37,818 6,410.468 6,448,286 6,681,845 Expendliure on: Ralsin8 fund5 (harltable activities 1.554 3.142 1.554 7,087,756 7,084.614 5.899,046 Total e¥pendlture 4,696 7,084,614 7,089.310 5.899.112 Net Incomellexpendlturel 33.122 1674.1461 {641.0241 782.733 Total fund5 brou8ht forward 196,411 1,490,451 1,686.862 904,129 Total fvnds carrled forward 229,533 816.305 L045,838 LG86,862 The charlty has no recosnlsed 8ains or losses other than the results tor the year as set out above. All activities of the thadty are ¢la55ed a$ contSnuln& The notes on pages 19 to 33 I￿rn part of these flnan¢ial statements. 161Page YOUNG PERSONS ADVISORY SERVICE Balance Sheet 31st March 2Q24 Notes 2024 2023 Fixtd a55etS Tangible assets 14 293.538 350,973 Currentassets Debtors Cash at bank and in hand 15 541,997 371.574 345,551 656.776 913,571 LOO1327 Credlto Arnounts falllng due wlthin one year 16 I189.￿9) 1307,4621 Net current assets 724.502 694.865 assets less current Ilabllltles 1,018,040 1,045,838 Unrestrirted funds General funds 17 25L175 229.533 Restrlded funds 766.865 B16,305 Totsl funds 19 1,018,040 1,045,838 The flnancial statements on pages 15 to 33 were approved by the Trustees and author15ed forlssue on 15 Ortober 2024 and ned on thelr behalf bv:" Trustee Company Registration Number. 2596423 The notes on pages 19 to 33 fomi part of these financial 5tstements. 17 |Page YOUNG PERSONS ADVISORY SERVICE Statement of Cash Flow5 For the year ended 31st March 2024 Total 2024 Total 2023 Cash ftows from Opera￿nI actl¥ltles Net cash pn>vlded byoperating advltles 1260.2771 1439,1581 Cash flow5 from in¥estlngactl¥ilies Purehase of tan8ible fixed assets (24,9251 1108,8081 Chan8e In cash and osh equlvalènts In the yew endini 31st March 2024 1285.2021 1547,9661 C¥5h and cash equl¥alents a5 at 1st Aprm 2023 656.776 1,204,742 Cash and ¢ash •qul¥alents a5 * 31st Marth 2024 23 37L574 656,776 181PaEe YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2024 Summary of 3¢￿vn¢1nE pohcie5 lal General Infomlatlon and basls ot preparntion Young Persons Advls¢)ry 5er*e Is a company limited by guarantee and a rew5tered charity in England and Wales. In the event of the chaiity being wound up. the liabil>ty in respert of the 8uarantee is limited to £1 per member of the tharity. The address of the registered offrce is given in the tharity informatlon on page I of these financial statements. The nature of the charitys operations and principal actimties are set out in the Trustees. Report on page 2. The charity constitutes a put￿lC beneffit entity as deftned by FRS 102. The finèncial statements have been prepared In accordante wtth Attounting and Reportin8 by (haritles: Statement of Recommended Practice applicable to charities preparlt)8 their aeeounts in accordance wlth the Financial Repor￿n8 Standard applicable in thè United Kingdom and Republic of Ireland IFRS 1021, the Companle5 Act 2006 and UK Generally Accepted Accountlng Practfjce. The finantial statements ale prepared on a 8oin8 concern basls under thè historical cost conventlon. The flnancial statements are prepared In sterlln8 whlch Is the funrtional currency of the tharlty and rounded to the nearest £1. The si8nfficant accountln8 polioes applled inthe preparatlon of these flnanclal statements a￿ setout below. These polides have been conslstentty ?pplled to all years presented unles5 Othe￿Ise stated. Ibl Funds Unrestrfded funds are •vall•ble for use at the dlscretion of the trust•es In furtherance of the Beneral oblertlves of the charity where they have not been desi8nat*d for othèr purposes. Restrirted fvnds are fund5 which are to be used Irb accordance wlth speofit restricyons Imposed by donors or which have been ralsed by the charlty for partitular purposes. The cost of raisln8 and administerSng such funds are tharged a8ainst the specific fund. The aim and use of each restrf¢ted furto Is set out In the notes to the financial statements. Incorne reco￿1¢1￿￿ All incomln8 resources are included in the Statement of Financial Artivities ISOFAI whèn the charfty Is legally entided to the income after any Performan￿ condltlons have been met. the am04Jnt can be measuied rellably and It Is probable that the Income will bè received. For donations to be reco8nlsed the charlty will have been not[f￿d of the amounts and the settlement date in writin8. If there are condltlon5 attached to the donatlon and thls requires a level of performance bèfore entTtlement can be obtaSned then income is deferred until th￿e conditions are fully met orthe fvlfilment ot those conditlons is wlthin the control of the charity and it 15 probable that they wlll be fulfilled. Donated faclllt5e5 are recognlsed In income at thelrfalr value whert thetr pconomlc benefit Is probable, It can be measured reliably and the charity has tontrol ¢)ver the item. Fair value is detemined on the basis of the value of the to thè charity. A corrÈspondin8 amount Is reco8nlse(1 Sn expendlturè. No amount Is included in the finanaal statements forvolunteertlme In Ilne wth the SORP (FR5 1021. Further dètsil is given in theTrustees' Annual Report. Income from trading activities includes income earned frorn fvndraisin8 events and trading actlvlties to ralsè fvnds for the charity- Income is ￿e1Ved In exchan8e for supptyln8goods and sery1￿$ In order to ralsè fund5 and is recognised when entltlement has occurred. 191Page YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2024 Accountln8 pollcles {contlnuedl Income from charitable activitles Include5 income receNed under contract or where entltlement to grant funding is subject to spedal perfom)ance condlfjon5 and is recognised as eamed as thÈ related servlces a provided. Grant income included in this rategory provides fundlng to support performance activities and is recognised when thLYe Is entitlement, certaintyof recwptand the amounts can be measured wlth sufflclent rellablllty. Idl Expendlture ret0￿1110￿ All expenditure is accounted for on aft attruals basls and has been classified under headings thèt aggregate all costs related to the category. Expenditure 15 rtcolnised where there is a legal or construtt￿e obllgatlon to rnake payments to third parties. it is probat￿e that the settlement wlll be required and the amount of the obll8aUon can be measured rellably. It15 cate8orised under the follown8 headln8S.' Costs of ralsSn8 funds. Expendlture on charitsble arttvitie5. Other expendlture rèpresents those Items not fallin8 Into the cate8orles above. Irrecoverable VAT 5s charged as an expense a8alnst the acttvlty for whlch expenditure arose. {el Support costsallocatlon Support costs are those that a551st the work of the charlty but do not dlre¢tty represent Char￿ablE actlvltiès nd include office costs, 8overnan￿ costs and admlnlstratlve payroll ￿$ts. They are Incurred dlrectly In support of expenditure on the oblects of the tharity and Indude prolert management carried out at the charity'5 re8lStered office. Where support costs wnot be diréttly attrlbuted to partScular headlngs thty have been allocated to cost of raisin8 fvnds and expendItU￿ on tharitable actlvltles on a basls conslstent with tsse of the re50urce5. Premises and overheads havè been allocated on the basis of staff numbers. Fund-ralsing ¢osts are those Incurred In seeking voluntsry contributlons and do not Include the costs of dlssèminatlng Information in 5UPPOrt of the charltable acbvTtie5. The analy5t5 of these costs ￿ knduded in note 7. (fj Tanglble fixod assets Tanglble fixeil assets a￿ stated at cost lor deemed cosil or valuation less accumulated deprèciation and cumulated impairment losses. Cost In¢ludes costs directly attributable to makln8 the asset capable of operating as Intended. Dep￿datIOn(S provided on 811 tsn8lble ftxed assets. at rates calculated to wrftÈ off the cos¢ less Èstlmated residual value, of each asset on a systematic basls over its experted useful lile as follow5: Freehold property Freehold property improvements Leasehold property improvements Flxtures and ffttings 4% per annum IO% reducin8 baknte IO% perannum112.5% per annum 17 years Ilfe 25% reduang balan equipment depreciation has changed from 25% per annum previously to= Servers and HSCN nelwork All other IT equipment IO% per annurn 6 years lite 20IPage YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 315t March 2024 Accountln8 pollcles {¢ontknuedl IB) Debtors and credltors rttelvable I payable wlthln one year Debtors and creditors with no stated Inte￿st rate and rÈtÈlvable or payable within one year are recorded at transaetlon prEtÈ. Any lossÈs ar55in8 Irom impaimient are re￿gnISed In expendI￿re. Ihl Provlslons Provlsion5 3re reco8nlsed when the chadty has an obll8atk)n at the balance sheet date as a result of a past event, It is probable that an outhow of ecor￿MIC benefits will be requlred In settlement and the amount tan be reliably estimate(l. 11) Operatlnl leases Rentals payable and rece￿¥ble under operatin8 leases are charged to the SOFA on a stral8ht Ilne ba515 over the perlod of the lea5& Ul Employee ￿ne￿$ When employees have rèndered servr¢* to the tharity. short-term eM￿0vee beneflts to ￿Tch the employees ère entitled are recc6nised at the undlscounted amountexpetted to be pa5d In ex¢han8eforthat servSce. The charity operote5 a dellned contrlbutlon plan for thè benèfit of Its employees. Contrlbutlons are expensed as they become payable. Ikl Tax Thecharity 15 an exempt charity wtthln the meanlng ofschedule 3 ofthe Charities Art 2011 and Is considered to pass the tests set out In Parn8raph I Schedule 6 Finance A¢t 2010 and therefore It meets the definltion of charltable company for UK corporatlon tax purposes. 111 Goln8 concern The financlzl statements have been prepared on a going con￿rn basis a5 the trustees believe that no materlal uncertainties exist. The trustee5 have tonsidered the level of funds held and the expected level of Intome and expenditure for 12 months from authorlsln8 these financial statements. The budgetèd income and expenditure 15 suffident ¥Ath the level of reserves for the tharity to be able to corttinue as a 8olnB concern. Income from donatlons and ler4cles Total 2024 Total 2023 Unrestrictèd R•strtcted Donation5 Donated Central Hub rebulld Donated servlces 19,921 19.921 13,382 47,906 31,746 14.496 1,305,619 47.9C6 19,921 61.288 81,209 1,351,861 £1,320,115 of the a￿e income in 2023 was attributsble to restrlcted fvnds and £31,746 of the above income in 2023 was attributable to unrestrIcted funds. 211Pa8e YOUNG PERSONS ADVISORY SERVICE Notes to the Finan¢ial Statements Year ended 315t March 2024 Incorne from charftabl• actl¥ltle5 Total 2023 Reslricted 2024 Counsellln8 and psychotherapy Cheshire & Mlside - ICBIILfverpool NHS CCGI Cheshlre & M/side- ICBIILNÈrpool NHS CCGI - Youth Justice Funding Cheshire & M/side- ICBI(L￿èrp0ol NHS CCGI - Spinning World chesh5￿ & M/side/lLlverpool NHS CCGI - 18 to 25 Chesh1￿ & M/slde/lKnowsley NHS CCGI Health Education En8land Other fundlng Talent Match Llverpod CC- Domestic Abuse Hi8her Education InStit￿e Cheshlre & Merseyside- ICB- TAPP5 VRP Flourishlng Families Partlcipatlon prolerts and 8roup act1￿11$ LCC Integrated Youth & Play Service Other 8yro funding Youth Endowment Funding (Peer Actlon Controll Coop Social Athon LFC apprenticeship Schools outreach Ser￿(e$ Chèshlre & Ml5ide - IC81ILiverpgts1 NHS CCGI- Seedlings projert (heshire & Ml51de- iCB/ILivefpool NHS CCGI - Green Paper eshire & Ml5ide- IC8IILlverpool NHS CCGI. Primary Care Llzlson Llverpool Schoo15 Alder H￿- Secondary Sthool Provision 1,665,057 1.665,OS7 1,898.033 ti4,986 91.658 445.956 88,692 1,054,OS5 7.280 64,986 91.658 445,956 88.692 1,054.055 7,280 76,465 90,549 270.063 113,000 930.378 4.340 9,802 69,650 30,400 5,000 28.000 30.0 15,0 55,OCQ 1,036,020 55,( L036,020 59,IC 7,328 59,ICO 7,328 S9,099 201 164,846 30,0(Y) 3,983 3,983 437,651 305,953 437,651 305,953 193,521 230,038 485.390 310,327 50,CKKI 485.390 310,327 479,514 329,828 77,626 6,213,436 6,213,436 5,090,3S3 All of the above Income In 2023 w05 attr1buts￿e to restdcted funds. Income fmm other tradln8 xuvllles Unrestrlrted fvnds Totsl Total 2024 2023 Other Fundraising events 4.Z90 3,510 2,562 4.290 6,072 5. ENFendlture on rablng funds Total 2024 Total 2023 Unre5tr1Eted Re5trlrted Fundra1sing events costs I,C68 1.554 All of the above expenditure in 2023 was atErlE4Jtable to unrestricted ftjnds. 221Page YOUNG PERSONS ADVISORY SERVICE Notes to the Flnanclal Ststements Year ended 3tst March 2024 6. Analysis of expenditure on d￿rItable activitiès Actlvllles Grant undertaken fundln8 Of dlrertly actl¥ltle5 Support Total 2024 Totsl 2023 Coun5ellln8 and psychotherapy Cheshlre & M/sldé- ICB IILiverpool NHS CCGI Cheshire & M/slde- ICB /ILiverpool NH5 CCGI l- Youth Ju5tlce Fundlng Cheshire & Mlside- ICB IILlverpool NHS CCG - Spinning World Depart of Health & S. C. (Beyond a Place of Saletyi Cheshire & M15ide JILiveTpool NHS CCG)- 18to25 Uverpool NHS CCGI Iyotrth MÈntal Health Services) Chèshire & Mlside /IKnowsley NHS CCGI Health Education England Hl8her EducatSon Instltute Talent Match Uverpool NHS CCG- IMT Transltlon Fund IBI8 Fund) Program ITran5formatlon Fund) U¥erpool CC- Domestlc Abuse J & H Rausln8- Youth Centre Recovery Other LCC- Mayors Hardshlp Fund 19-20 Bl8 Lottèry - Covid expenditure tharlty Aid Foundatlon- Covld sur8e plannin8 eshire & Mèrseyside- ICB-TAPPS MVRP FIouri5hin8 Familles Central Hub rebulld Partlclpathn projects and 8roup actt¥ttlés LCC Inte8rated Youth & Play Se￿Ice Llverpool NHS CCG- GP Champs Gyro fundin8 Youth Endowment FundSn8 (Peer Acilon Collectiv*l Coop Social Action LFC apprentlceship 5chools/ outreach seNice Cheshire & M/sidè- ICB Iliiverpool NHS CCGI- Seedlin8s project Cheshlre & M/slde- ICB /{ Lfjverpool NHS CCGI- MHST/Green Paper Cheshire & Mlside - ICB IILlverpool NHS CCG )- Prlmary ca￿ ￿31$On verpool Schoo15-Seedlln8s Alder Hey- Secondary School Prowslon Donated SeNces L316,( 321.920 1.637,928 1304,670 48￿68 16.118 64,986 76,465 74,131 17.527 91,658 90,549 17,787 17.787 18,020 367.217 81.559 44B,776 258,785 14,666 14,666 88.692 1,041.981 19.902 14.708 113,420 1,073,056 36,149 9.802 821 107 162 69.650 2,732 11,137 1,204 3,S95 8,808 149,290 892.691 19,902 95 146 27,358 2,005 13,377 1,496 4,069 95 146 30,LKKI 2,005 13.377 1,496 4.069 2.642 L190 39.322 705,029 15,366 1.19) 55,OLM) 875,105 15,366 1,588 s,oc 28.000 9,408 15,678 170.076 50,557 8.543 59,ICQ 59,099 81 201 7.328 7,328 2,136 71 2.486 2,136 71 3,983 212,806 29.853 1.497 349.784 87.867 437,651 193,521 429.207 67,291 496,498 269,688 390.2 248.023 35,203 47,SX 9.150 87.020 62,304 14.797 486,370 310.327 480.406 329.828 77,626 1.305.619 47,gJ6 5.203,578 9,150 1,112,937 6.325.665 7.087.756 £6,275,19012023 £7.084,6141 of the above costs were attributsble to restricted funds and £2,56912023 £3,142) were attributable to unr25tritted funds. 231Page YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Ststements Year ended 31st Marth 2024 Analy515 of support costs Coynsellln8 Psychotherapy dir¢rt Orop Sn & Scho group Outreath Serv5 Totsl 2024 Total 2023 Governance Flnance salarles HR and general administration salarie5 Management salaries Other overheads 13,C63 23,614 194,103 202.C63 350,775 167 303 2,487 2,589 4,494 5,322 9,621 79,086 82,329 142.921 18.552 33,538 275,676 286.981 498,190 15,274 32,951 218.786 306,190 440.219 783.618 319,279 1.112.937 1,013,420 Total 5UPPOrt tosts are apportioned on a per upita basls. Governance costs Total 2024 Total 2023 Auditors. remuneratlon 18.552 15,274 Net In¢om• lor the year Totsl 2024 Totsl 2023 Thls 15 stated after chargin8'. Oeprtciatlon ProflVLo&s on disposal of tan8ible flxed assets Auditors. remuneration current year non audit servlces Operatln8 lease rento15 77,651 4.7(8 77,524 2,288 7.050 11,502 25,612 8.460 6,814 22,920 10. Audltoes remunerallon Total 2024 Total 2023 Fees payable to the charivs audltor land Its assodate51 for the audlt of the charitys annual accounts 7,050 8,460 Feès payable to the chariws audttor land its assooatesl for other st￿ces. Other services 11,502 6,814 11. Staff costs and numbers Total 2024 Totsl 2023 Salaries and wa8es Sooal security costs Pension costs 4,613,852 437,711 ,277 4,048,051 383,403 84.463 5.149,840 4.515.917 241Page YOUNG PERSONS ADVISORY SERVICE Notes to the Finantial Statements Year ended 31st March 2024 11. Staff costs and number5 Icontinuedl The average number of employees Ibased on full time equivalents) during the year was as follows.. 2024 Nurnber 2023 Number Totsl 140 134 The number ol employees who received remunerntlon In ex￿$5 of £60.1Xh) per annum are ltsted below.. Z024 Nurn￿r 2023 Number £60,000. £69,999 £70,000- £80.L)JO In addition to the above staff Alder Hey Hospitsl seconded staff at a cost of £Nil12023 £1,257,713). 12. Trustees, and key management p•rsonno1 remunerat1¢￿ and expenses Total 2024 Total 2023 RemuneraUon of key management personn 257,722 273,864 The charlty considers its key management personnel to comprfse the Chlef Exe¢utive OFfi￿r, SLmlor Strate & Operatlons Manager, Counsellin8 and Psythothèrapy Service Manager and YIAC Development Mana8ers. None of the trustees lor any persons connected with them) recelved any remuneration durln8 the year12023.' £NIII. and none of them were rdmbursed any expense$12023: £NIII. There were no other related party transartlon$12023.. None). 13. Tamatlon The company Is exempt from torpordtion tax on its tharitsble actrvtties. 251Page YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 3tst March 2024 14. Tanglble fh(ed assets Freehold ieasthold Property Property FLxtures Improvements Improvements Equlpment & Fltikn L*d and Total Cost At 1st April 2023 Additions tlisposa15 99,835 217.1))3 189,212 2.023 381.970 22.902 118.4321 972,924 24,925 118,4321 At 31st March 2024 99.835 217,003 191,235 386.440 979,417 Depreclatlon At 1st April 2023 Dlsposals Char6e forthe year 50,257 190,607 117,806 213,240 Il3,7231 42.663 50.041 621,951 113.7231 77,651 2.393 2.640 2L240 8,715 At 31st March 2024 52,650 193,247 139,046 242.180 58,756 685,879 N•1 book value At 31st March 2024 47.18S 23.7% 52,189 144.260 26.148 293,538 Ar 31st March 2023 49,578 26,396 71,406 168,730 34,863 350,973 Induded in Land anfl Buildings is an estymated fwre for land of £40,C#J) whlth has not been depreciatsd. 15, Oebtors 2024 2023 Grants recelvable Prepayments and accrued Income Other debtors 197,983 340,446 3,568 67,626 265,163 12,762 541,997 345,551 16. Cr•dltors: Amounts tallln8 wlthlTh one year 1024 2023 Trade creditors Accruals and éeferred in¢ome Sodal security and other taxe5 Other creditors 37,284 27,319 105.386 19,080 43,674 148,290 99,046 16,452 189.L%9 307,462 A bank overdraft fadllty Is secured by a tharge (werthe charitvs freehohl land and buildings. 261Page YOUNG PERSONS ADVISORY SERVICE Notes to the Flnanclal Statements Year ended 31st March 2024 17. Comrnrlments under operating l&ises At 31st March 2024 the charity had a8gregate annual commltments under nortn Other Property Purchase Fund Building Fund Land Aid Central Hub rebulld Donated Services 573.644 1.898,033 12,304,670) 167,007 76,465 176,4651 .549 190,5491 118,0201 1258,7851 69.053 51,033 11,278 270,063 114,7081 1113,4201 IL073.0561 19,8021 136,1491 18211 11071 11621 169,6501 12,7321 11,2041 14,3401 13,5951 11.5881 1s,(DJi 128,IXX)I 54.426 420 365,845 113,OtKJ 930,378 9A02 223,167 19.876 821 1.057 L624 14,127 950 L462 69.650 10,752 4,131 8,020 2,927 14.382 6,349 10,787 4,761 28,CQJ 59.C89 159,0991 1811 12011 1212,8061 129.8531 705 624 201 164,846 S5.210 7,250 147 193,521 1193.5211 230.195 230,038 1269.6881 190,545 1674 479.514 329.828 77.626 1480,4061 1329,8281 177,6261 1,782 51,9n 11.685 922 12,3931 11.1691 1931 19,4081 11,305.6191 49,579 10,516 829 5,088 14,496 1.305,619 1,490,451 6,410.468 17,084.6141 816,305 291 Page YOUNG PERSON5 ADVISORY SERVICE Notes to the Financial Statements Year ended 3tst Marth 2024 20. Restrirted l￿d$ Icontlnued) Llverpool ICB- CAMHS- CORE YIACServlces (Cheshire & Merseysldèl Funds counsellin8 posts in psycholow(•l therapies seNite and, information. *Jvice and guidance worker posts in support seNices. Uverpool ICB. CAMHS- Youth Ju511ce Icheshlre & Merseysidel FundSng to pr(wlde therapeutic and support provision to address the ment81 health and emtitional wellbelng difficulties of young people a8e= 12-18 years who arè at risk of crfminal actNity. U¥erpool ICB- CAMHS- Spinnln8 Wodd Icheshlre & Mer5e￿Ide) Therapeutic sèrvlce to address the mentsl hèalth and emotlonal wellbelrw ol asylum seeklng and refugee young people. Lherpotsl ICB. CAMHS- 18-25 (a￿lre 4 Merseyslde) Funding to provide therapeutic and support provision to address the mental health and emotlonal w¥llbèln8 diffitulties of youn8 adults 38ed 18 to 25 years. Knowsley IC8- CAMHS Icheshlre & Mersey5¥1el Community based therapy provlyon tarieted at the Knowsley populatf¢)n of young people aged 18.25 years. Health Educatlon England Fundin8 to support the recrult t? troin opportunities of 5 x Pa￿￿tIng pra¢titioners and I x C8T prnctltloner. On ompletlon of thetralnln& provlders are to seek additional resource to allow forthe trained I qualified staff io be embedded a5 part of the dèlSvery menu. Health Educotion Éngland IHEI}- Salford Unlver5ity Talent Mat¢h To provlde a therapeutt¢ ser¥lte to hard-tovreath youn8 adults 118-241 who are NEET (Not in Education Employment OT Trainin8) HIBher Educatlon Instltutt Funding to support the sustainabllity trfLYPIAPTtralned staff and workforce development. Uverpool CC. Domestlc Abys• Fundin8 to support the therapeutic netds of thild￿n and youn8 PEople ￿ed 10-18 years who have vAperlenced and are at risk ol domestic abuse. u￿rpOOl ICB. CAMHS. TAPPS Iclbeshlré & Merseysldel Fundlng to support the fixed term112 months) TraineÈ Associate Psychological Pr4rtitiOners (TAPPSI as part of a national workforce InitSatTve. Mefseyslde Vlolence Redurtlofi Pro8ramme- FTourlthln8 Famif*s Funding to support 3 2.5 years project aimed at workin8 wlth thewhole systemic needs of ￿verPOol familiÈs. With a tearn compositlon of Therap15ts and Wdlbeing Pra¢titioners dellverfng. LCC Ilnteirated Youth & Play Ser¥ké4upporied by a Serylce L¢%*1 Ayeement} Funds the support Servlce GYRO lagedll-251 artd generfc dally (kop-in la8ed 1&2515er¥lces. LFCApprentiteshlp Funding for a youth work apprenticeship based & YPAS. Other Gyro fundlng VarSous grants for LGBT events and ¥tNitie5. 30IPage YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2024 20. Restrlcted fvnds Itontlnuedl yO￿h Endowment Fundin8 ¢PeerAc￿￿ Controll To identify and recruit youn8 people and supporting them in social artlon pro8rammes indudln8 meetlngs wlth key stakeholders and to overseelng all re8ional programffle actfivity. cO￿P Soclal AcElon Fundln8 to support the Idefitlfied soclal attion prforltles of the PAC Inlttatwe Researther5 and Youn8 Ambassador5. supported by youn8 Peer Uvérpool NHS CCG. Seedlings proleti In partnershlp wlth PSS, the Seedlln8s Pfolect provldes a therapeutte seNlte in LiveTpooI prlmary schools, aimed at children who are expefiencing difficulties with their mental health and emotional well-belng. Uverpool NHS CCG MHSTI (Green Pdperl National Trailblazer fundin8 10 support the clinlcal adm1nlstra￿0n of EMHP'S IEdu¢ation, Mentsl HeJlth Practltlonersl delwerln8 In prtmary and seeondary sthools. Llverpool NHS CCG- Prtfflary Care Fundin8 to provlde support and thwopeutlc 5er¥ice5 acr05s DverpcK¢l's ainical Networ*s, to children and young people at the point GP referral. Ilverpool Schools- SeedlSn8s prolert In partnership with PSS, the Seedlin8s Project provides a therapeutic Se￿te in Llverpool prlmary schools, almed at children who are experlencin8 diffitultits wlth thelr mental health and tmotlonal well-belnB. Alder Hey- Secondary Sthool Pro¥lslgn Fun¢JinB to support the delivery of the Well-bein8 ainlts in all of Uverpool's x 33 secondary sthools. Central Hub Relurblshmenl Donations l financial support received as part of the Central Rebulld Campai8n. A 3-year Inltlatlve. 311Page YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 3tst Marf h 2024 2L Anafysls of net a55ets bÈtweèn fvnds U￿reStrktèd Fund5 Restrirted Funds Total Funds Tan8lble fixed assets Net Current assets 12,451 238.724 281,087 485.778 293.538 724,502 Ilet assets at 31st March 2024 251,175 766,865 1,018,040 Comparative Inforrnatlon In respect of the precedln8 period is as follows: Unrestrlcted Funds Ilestrlcted Fund5 Total Funds Tangible lixed assets Net {ur￿n1 assets .020 214,513 335,953 480.352 350.973 694,865 Nèt assèts at aist March 2023 229,533 816.305 1,045,838 22. Recondllatlon ofnet kncomelleMpendhur•l to net f45h kn from operadn8 adlvltles Total 2024 Total 2023 Net lexpendSturelllncome for the reportln8 perlod as per the staternent of Ilnand31 actlvltles 127,7981 1641,0241 Adjustments lor: Oepreciation eharges Loss on dlsposal of tangible fixed assets Ilncreaselldecrease In debtors IOecreasel/incfease In creditors 77.651 4.709 1196,4461 1118,3931 77,S24 2.288 69.750 52,304 Ng1 cash provlded by (used inl operalln8 a¢ti¥itks 1260.2771 1439,1581 321Page YOUNG PERSONS ADVISORY SERVICE Notes to the Flnanclal Statements Year ended 315t March 2024 Anatysi5 of cash and cash equlvalents Totsl 2024 Total 2023 Cash in hand Cash at bank 813 370,761 758 656,018 Total of Cash and cash equlvalents 371.574 656,776 24. Anatysls of net debt At l Aprfl 2023 At 31 PJlar¢h 2024 Cash Itows Cash In hand Cash at bank 758 656.018 55 1285,2571 813 370,761 656,776 1285,2021 371,574 25. Delerred income Under l year O¥er l ye¥ Total At 1st April 2023 Released from previous perfod 122,626 1122,6261 122,626 At 31st March 2024 Incorne has been deferred where it is receNed in advance of the period to whith it relate5 orwhere performan¢¢ of the attlvltle5 to whlch It relates have not yet been undertaken. 33 |Page