I
OQ4 XO tD ts) w J rD J CL rn SCL
o) o CL W O
YOUNG PERSONS ADVISORY SERVICE (A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND FINANCIAL STATEMENTS for the year ended 31st March 2024 REGISTERED NUMBER: 2596423 CHARITY NUMBER: 1002706
YOUNG PERSONS ADVISORY SERVICE Annual Report and Financial Statements For the year ended 31st March 2024 Contents Page Company Information Report of the Trustees Independent Auditors, Report io Statement of Financial Activities 15 Comparative Statement of Financial Activities 16 Balance Sheet 17 Statement of Cash Flows 18 Notes to the Financial Statements 19
YOUNG PERSONS ADVISORY SERVICE Company Information 31st March 2024 Company number: 2596423 Charity number: 1002706 Trustees: A G Kerr Ichairpersonl H A Fessey AJ Herdman Dr M J Freeman- appointed 25 May 2023 A B Jones V Nice- appointed 25 May 2023 A M O'Hare Company Secretary.. M Collier Chief Executlve: M Collier Registered office: 36 Bolton Street Liverpool L3 5LX Bankers: HSBC Bank plc 168 Aigburth Road Liverpool L17 9PS Sollcltor5: Brabners LLP Horton House Exchange Flags Liverpool L3 3YL Statutory Audltor: Mitchell Charlesworth IAudit} Limited Chartered Accountants 5 Temple Square Temple Street Liverpool L2 5RH
YOUNG PERSONS ADVISORY SERVICE Report of the Trustee5 For the year ended 31st March 2024 The trustees (who are also the directors of the company for the purposes of company lawl present their report together with the audited accounts of the charity for the year ended 31st March 2024. The trustees have adopted the provisions of the Statement of Recommended Practice ISORPI "Accounting and Reporting by Charities" in preparing the annual report and financial statements of the charity. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity's governing document, the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019. Governing document The charity which is a company limited by guarantee is governed by its Memorandum and Articles of Association dated 28th March 1991. All member5 have agreed to contribute the sum not exceeding El in the event of a winding-up. It is registered as a charity with the Charity Commission. Organi5ation The Board of Trustees which can have up to 15 members administers the charity. The board meets at least six times a year and consists of sub-committees covering areas of strategic developments, governance, finance, personnel and building which meet regularly. A Managing Director is appointed Ito act in the role of Chief Executive) by the trustees to manage the day-to-day operations of the charity. To facilitate effective operations, the Director acting in the role of the Chief Executive has delegated authority, within terms of delegation approved by the trustees, for the implementation of the strategic decisions at an operational level. Objects and activities The principal activity of the charity is to provide a wide range of support and therapeutic services to address the mental health and emotional well-being difficulties of Liverpool's children and young people aged 5-25 years and their families. The principal objectives include the following.. To promote and develop the personal, social and cultural welfare of children and young people. To create and develop an environment where children and young people are accepted as individuals and whose views and valLJes are acknowledged and respected. To advocate with and on behalf of children and young people so that their views and needs are raised with other agencies. To educate.. offering children and young people the opportunity to develop the skills and knowledge to challenge attitudes which affect them within society.
YOUNG PERSONS ADVISORY SERVICE Report of the Trustees For the year ended 31st March 2024 Objects and activities (contlnuedl The charities activities are delivered from three Mental Health Community Hubs,. geographically positioned in the north, south and city centre of Liverpool. The services delivered acr05S the city are aimed at marginali5ed and vulnerable children, young people, and families. Drop-in services provide information advice and guidance, including group work and practical activities. Counselling and Psychotherapy services provide to a variety of therapeutic modalities. Seedlings Service - delivered in every Liverpool primary school. Wellbeing Clinics - delivered in every Liverpool secondary school. Spinning World Project IRefugee and Asylum Seekersl. Family therapy I counselling / support service. Community parenting project. Parenting training programme5. LGBTQ+ Project.. Gyro & Action Youth. Systemic family practice. Open Access community projects (Smarty's, Thrive and Skyl. Domestic Abuse Therapy Service. Youth Justice therapy and support service. Primary Care Liaison seICe. Crisis Service. Mental Health Support Teams. Flourishing Families. Public beneflt The trustees have had due regard to the guidance published by the Charity Commission on public benefit. Strateglc Report Achievements and performance This year, YPAS has continued its tran51tion from Clinical Commi55ioning Group5 ICCGI to Integrated Care Boards IICBI, consolidating its role within the Liverpool Place of the Cheshire and Mersey Integrated Care System IIC51. With the new NHS structure becoming more established, YPAS anticipates strategic opportunities that may enable an expansion of its services to cover a wider geographical area, including Knowsley and Sefton. Additionally, YPAS has secured sustainable funding through the ICB to continue piloting its Alternative to Crisis Service, with a focus on supporting young people aged 18-25 years. YPAS also continued to benefit from a 2-year investment from the Merseyside Violence Reduction Partnership IMVRP}, supporting the Flourishing Families project, which has made considerable strides in its systemic approach to family support. YPAS remains committed to providing a diverse range of support and therapeutic interventions to address the mental health and emotional well-being of children, young people, and their families. This year has seen continued growth In the number of individuals accessing YPAS services, highlighting the increasing demand for mental health support. The organisation continues to deliver Services In a stigma-reduced environment, remaining responsive to the evolving political and social landscape. The YIAC Iyouth, Information, Advice, and Counsellingl model remains a cornerstone of YPAS'S Services and aligns with NHS England's Transformation Plan, Future in Mind, and the 5 Year Forward View Strategy. The model has now been fully embedded across YPAS'S three community hubs and Liverpool schools, making YPAS a crucial partner in the region's mental health and well-being initiatives.
YOUNG PERSONS ADVISORY SERVICE Report of the Trustees For the year ended 31st March 2024 Achievements and performance Icontlnued) YPAS REACHED 10,490 Children, Young People, Parents and Families.. Therapy Service 3,201 Wellbeing Service 4,026 Parent 2,170 Families 1,093 YPAS provided 30,721 Appointments & Consultations of Therapy and Support.. Therapy seiCe 14,715 Wellbeing Service 16,006 YPAS provided 710 Open Access/ Drop-in's and Programmes: Alternative to Crisis Drop-in'5 LGBTQ+ Drop-in's Parenting Programmes Support Groups YPAS Delivered its services in over 138 venues: 3 YPAS Community Hubs 96 - Primary Schools 30 - Secondary Schools 9 Clinical Networks Variou5 Citywide Community Venues OUTCOMES in response to accessing YPAS for support: 98% of children and young people reported an Improvement in their mental health and emotional wellbeing 97% of parents / carers reported an improvement in their mental health 98Yo of childreni young people, parents and carers reported Service Satisfaction 100% of stakeholders reported Satisfactlon with the service they received or consulted with Operational Developments: Embarked on the national Trainee Associate Psychological Practitioner ITAPPI CYP IAPT course, enhancing the evidence based qualified workforce. Expanded the Primary CARE liaison Service across the Liverpool Primary Care Networks. Increased the parenting offer with the implementation of wider parenting programmes. Rebranded the alternative to crisis seNice to the WISH Project in consultation with young people. Awarded the hosting of the national WAVE 11 Mental Health Support Teams in collaboration with Alder Hey and Liverpool Learning Partnership Development and Delivery of Well Being student Placements Tran5 Pathwayworkforce development Enhanced the schools facing offer Young Ambassadors contributed to a wide range of local and national evaluation project5 Nominated as Graduate Employer of the Year by Edge Hill University Employed 3 Therapy students on Successful completion of their course Maintained BACP Accreditation Maintained ISO Accreditation Application submitted for CORC Accreditation
YOUNG PERSONS ADVISORY SERVICE Report of the Trustees For the year ended 31st March 2024 Achievements and performance (continued) Strateglc Developments: The transition from Clinical Commissioning Groups ICCGS) to the Cheshire and Merseyside Integrated Care Board IICBI 15 now fully embedded, marking a significant shift in the NHS'S approach to integrated care. YPAS'S CEO continues to actively represent Liverpool's third sector in discussions and planning related to service delivery models and joint commissioning strategies and holds strategic membership on several ICB boards and steering groups. YPAS continues to strengthen its strategic focus on strengthening partnerships and Initiative5. broadening access, and ensuring that early intervention and prevention remain at the forefront of its service delivery. Specific developments include.. Integrated Care Board {ICB) Involvement.. As part of the Cheshire and Merseyside ICB, YPAS has actively engaged in shaping mental health priorities for young people across a broader geographic area. This involvement includes contributing to regional commissioning strategies and ensuring that mental health services for children and young people remain a central focus. CAMHS Partnershlp: YPAS has reinforced its partnership with CAMHS to create a more integrated pathway for young people accessing mental health support. This collaboration focuses on early intervention and seamless service delivery, ensuring that children and young people receive timely. appropriate care. The aim 15 to reduce waiting times and improve the overall experience for service users, particularly in high-demand areas such as crisis intervention and therapy. YIAC Model Roll-out: YPAS'S YIAC model continues to be recognised nationally as an effective approach to supporting the mental health and emotional well-being of young people. This year, YPAS has contributed to strategic discussion5 on the potential national roll-out of the YIAC model. Through its established community hubs and school-based Services In Liverpool, YPAS has demonstrated the success of this model, and is working closely with national partners to advocate for its adoption in other regions, particularly as part of NHS England's ongoing transformation efforts. Youth Voice and Engagement: YPAS continues to champion the voices of young people in shaping services. The charity is actively involved in initiatives that ensure young people have a say in the design, evaluation, and improvement of mental health services. This approach aligns with broader ICB and CAMHS goals to co-produce services with the communities they serve. YPAS continue5 to strategically contribute and operationally subscribe to a wide range of strategic initiatives, including: 0-25 Pathway One Liverpool Plan Suicide Prevention Strategy Local Transformation Plan NHS England Transformation Plan Mental Health and Emotional Well-being Strategy National Transformation Framework Future in Mind Strategv Healthy Schools Agenda Youth Mental Health Strategy Parenting Strategy SEND Strategy Suicide Prevention Strategy
YOUNG PERSONS ADVISORY SERVICE Report of the Trustees For the year ended 315t March 2024 Achievements and performance Icontlnued) YPAS'S ongoing participation In these strategies helps to shape servlces that address the needs of children, young people, and their familie5 while ensuring that mental health and emotional well-being remain a priority in regional and national agendas. All of which feeds into Cheshire and Merseyside's integrated strategic delivery plans underpinned by the operational principles of.. Early intervention Prevention Participation Workforce development Routine outcome monitoring Whole school approach Quality assurance.. YPAS is recognised as a national beacon for its commitment to quality assurance. To ensure compliance; YPAS'S robust systems and processes are monitored via internal and external audits and reviews. ISO 9001 accreditation DH IMG (level three) N3 Network - MHSDS submission site CORC accreditation BACP accreditation Participation Kite mark Policy management system GDPR Cyber Essentials Staff supervision and appraisal Plans for future periods Over the next 12 months, YPAS aims to continue its focus on delivering high-quality mental health services while exploring new opportunities arising from the expanded geographical scope within the Cheshire and Merseyside ICB. The charity is positioned to seek increased investment, which will enhance its capacity to serve childreni young people, and families in a broader range of settings. To improve accessibility, YPAS plans to expand its outreach provision, offering services in various venues that are responsive to the needs of the community. This approach aims to remove barriers to access and ensure that more individuals can benefit from the support YPAS provides. Furthermore, YPAS is committed to embracing a Hybrid framework for service delivery. Building on the success of remote working during the COVID-19 pandemic, with the offer of a mix of workplace, virtual activities. This hybrid model ensures confidentiality and work-life balance, while continuing to meet the diverse needs of service users. To continue to explore the feasibility of a major refurbishment of the central hub via the applicatlon of LCC planning permission.
YOUNG PERSONS ADVISORY SERVICE Report of the Trustees For the year ended 31st March 2024 Rlsk management The trustees have a risk management strategy which comprises.. An annual review of the risks the charity may face. The establishment of systems and procedures to mitigate those risks identified in the plan. The implementation of procedures designed to minimise any potential impact on the charity should those risks materialise. The approach of the organisation is to balance the risk5 associated with greater competition for decreased opportunities for funding with the need to continue to provide high quality services to vulnerable children and young people. This has resulted in improvements in quality assurance, the development of a future business plan, and the refreshing of our funding strategy to diversify sources of funding. Beneflclaries - YPAS provides a unique and comprehensive service to a wide range of children and young people aged 10-25 years. By supporting children and young people to design, manage and deliver our recent stakeholder event, we were able to ensure that the issues relative to the children and young people themselves were presented by our stakeholders. Their priorities are fed back to the board to maximise the impact they can have on the future development of the organisation. Reputation management YPAS ha5 continued to raise its profile and to consolidate its reputation for quality and reliability. In addition to achieving quality assurance kite marks, we are also in a position to advise other agencies on best practice in our areas of expertise, and to share learning on our organisational development in recent years. This is carried out through our contribution to strategic networks across Statutory and voluntary sectors. Workforce The workforce has increased from the previous year in response to Health Educatlon England IHEEI workforce training and backfill arrangements and MVRP funding that f unds a team of 22 staff members. Finance - The Board of Trustees has overall responsibility for ensuring that YPAS has a system of internal control, management and audit to mitigate risk. This system of internal control can provide reasonable assurance against errors or fraud. Controls safeguard the assets belonging to YPAS and maintain the integrity of the accounting records. Reserves policy - The amount of unrestricted resee5 at 31st March 2024 was £251,17512023 E229,5331 in total. of which free reserves amounted to £238,72412023 £214,513). As 75'A of the charity's funding in 2023124 arose through contracts and service level agreements, the trustees have reviewed the reserves policy going forward. The contracts entered into by Young Persons Advisory Service provide for a 3 months, notite period by either side wishing to terminate 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 policy 15 to retain sufficient unrestricted funding to meet its liabilities for redundancy payments for 75% of staff. This would amount to £223,91912023 £194,203) currentlytr thus it can be seen that this target has been reached this year. Related parties The charity works collaboratively with a range of cross sector organisations and commissioning authoritie5 in pursuit of the charitable aims.. Child and Adolescent Mental Health Services. Adult Mental Health Services, Liverpool Children's Services, Liverpool Youth and Play Service5, Liverpool City Council. Trustees The trustees who Served during the period are detailed on page l. A M O'Hare and H A Fessey retire by rotation and being eligible offer themselves for re-election.
YOUNG PERSONS ADVISORY SERVICE Report of the Trustees For the year ended 31st March 2024 Appointment of trustees Trustees are appointed at the Annual General Meeting or may be appointed to fill a casual vacancy or as an addition to the Management Council provided that the prescribed maximum is not exceeded. Any person so appointed shall retain office until the next AGM and may seek re-election. One third of the remaining trustees seek re-election by members of the charitable company attending the AGM. The Chair of the trustee5 is elected by the Management Council. The Chair of the Management Council shall preside as Chairman at every General meeting. Trustee induction and training New trustees will undergo orientation to brief them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision-making processes, the business plan and recent financial performance of the charity. During the induction day they meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role. Statement of trustees, responsibilities The trustees, who are 2150 the directors of Young Persons Advisory Service for the purpose of company law, are responsible for preparing the Trustees, Annual Report lincluding the Strategic Report) and the financial stètement5 in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure. of the charitable company for that period. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently,. observe the methods and principles in the charities SORP 2019 IFRS 1021,. make judgements and estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements,. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Trustees, statement of disclosure of Information to the auditors Each of the persons who is a trustee at the date of approval of thls report confirm i n so far as they are aware that: there is no relevant audit information of which the charitable company's auditor is unaware, and the trustees have taken all step5 that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.
YOUNG PERSONS ADVISORY SERVICE Report of the Trustees For the year ended 31st March 2024 Auditors A resolution for the reappointment of Mitchell Charlesworth (Audit) Limited as auditor will be proposed at the forthcoming Annual General Meeting. By Order of the Trustees A Kerr Trustee 15 October 2024
Mitchell Charlesworth (Audit) Limited Accountants 5 Temple Square Temple Street Liverpool L2 5RH YOUNG PERSONS ADVISORY SERVICE Independent Auditor's Report to the Members of Young Persons Advisory Service For the year ended 31st March 2024 Oplnion We have audited the financial statements of Young Persons Advisory Service (the 'charity'l for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements.. give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended,. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and have been prepared In accordance with the requirements of the Companies Act 2006. Basls for oplnion We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relatlng to golng concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to tontinue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilitie5 of the trustees with respect to going concern are described in the relevant section5 of this report. IOIPage
Mitchell Charlesworth (Audit) Limited Accountants 5 Temple Square Temple Street Liverpool L2 5RH YOUNG PERSONS ADVISORY SERVICE Independent Auditor's Report to the Members of Young Persons Advisory Service For the year ended 31st March 2024 (continued) Other information The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materiallv misstated. If we identify such material inconsistencies or apparent material mi55tatements, we are required to determine whether this gives rise to a materia5 misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material mi5Statement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinlon5 on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: the information given in the trustees, report, which includes the directors, report and the strategic report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements. and the strategic report and the directors, report included within the trustees, report have been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors, report included within the trustees, report. We have nothing to report in respect of the following matter5 in relation to which the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or the f inancial statements are not in agreement with the accounting records and returns,. or certain disclosures of tru5tees' remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit.
Mitchell Charlesworth (Audit) Limited Accountants 5 Temple Square Temple Street Liverpool L2 5RH YOUNG PERSONS ADVISORY SERVICE Independent Auditorfs Report to the Members of Young Persons Advisory Service For the year ended 31st March 2024 (continued) Responslbilities of trustees A5 explained more fully in the statement of trustees, responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Auditor's responsiblllties for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial Statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered Material if, individually or in the aggregate, they could reasonably be expected to influence the economlc decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are in5tance5 of non-compliance with law5 and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularitie5. including fraud, is detailed below. Extent to which the audit was considered capable of detectlng irregularltles including fraud We identify and assess the risk5 of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. 12 | Page
Mitchell Charlesworth (Audit) Limited Accountants 5 Temple Square Temple Street Liverpool L2 5RH YOUNG PERSONS ADVISORY SERVICE Independent Auditor's Report to the Members of Young Persons Advisory Service For the year ended 31st March 2024 (continued) Identlfying and assessing potential rlsks related to irregularitie5 In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non- compliance with laws and regulations, we considered the following: the nature of the industry and sector, control environment and business performance,. the charity's own a55Èssment of the risk5 that irregularities may occur either as a result of fraud or error,. the results of our enquirie5 of management and members of the Board of Trustees of their own identification and assessment of the risks of irregularities; any matters we identified having obtained and reviewed the charity's documentation of their policies and procedures relating to.. identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance,. and detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; and the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations,. and the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: lil The presentation of the charity's Statement of Financial Activities, lill revenue recognition,. and liiil the overstatement of salary and other costs. In common with all audits under ISAS IUKI, we are also required to perform specific procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amount5 and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act and the Statement of Recommended Practice - 'Accounting and Reporting by Charlties, issued by the joint SORP making body. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financlal statements but compliance with which may be fundamental to the charity's ability to operate or to avoid a material penalty. These included Safeguarding and Data Protection Regulations.
Mitchell Charlesworth (Audit) Limited Accounta nts 5 Temple Square Temple Street Liverpool L2 5RH YOUNG PERSONS ADVISORY SERVICE Independent Auditor's Report to the Members of Young Persons Advisory Service For the year ended 31st March 2024 (continued) Audlt response to risks identified As a result of performing the above, we identified the presentation of the charity's Statement of Financial Activities, revenue recognition and overstatement of wages and other costs as the key audit matters related to the potential risk of fraud. The key audit matters section of our report explains the matters in more detail and also describes the specific procedures we performed in response to those key audit matters. In addition to the above, our procedures to respond to risks identified included the following: reviewing the financial statement disclosure5 and testing to supporting documentation to assess compliance with relevant laws and regulations described above as having a direct effect on the financial statements,. enquiring of management and members of the Board of Trustees concerning actual and potential litigation and claims,. performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud; reading minutes of meetings of those charged with governance and reviewing correspondence with relevant authorities where matters identified were significant,. in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments,. assessing whether the judgements made in making accounting estimates are indicative of a potential bias,. and evaluating the business rationale of any significant transaction5 that are unusual or outside the normal course of business. We also communicated relevant identified laws and regulation5 and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at http'.//www.frc.org.uk/auditor5responsibilities. This description forms part of our auditor's report. Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body. for our audit work, for this report, or for the opinions we have formed. Phillp Griffiths (Senior Statutory Audltorl For and on behalf of Mitchell Charlesworth (Audit) Limlted 15 October 2024 Accountants Statutory Auditor 3rd Floor 5 Temple Square Temple Street Liverpool Merseyside L2 5RH 141Page
YOUNG PERSONS ADVISORY SERVICE Statement of Financial Activities For the year ended 31st March 2024 Summary Income and Expenditure Account Total 2024 Total 2023 Note5 Unrestricted Restricted Sncome from: Donations and legacies Charitable activities Other trading activities 19,921 61,288 6,213,436 81,209 6,213,436 4,290 1,351,861 5,090,353 6,072 4,290 Total income 24,211 6,274,724 6,298,935 6,448,286 Expendlture on: Raising funds Charitable activities 1,068 6,323,096 1,068 6,325,665 1,554 7,087.756 2.569 Total expenditure 2,569 6,324,164 6,326,733 7,089,310 Net Incomel(expenditurel 21,642 149,4401 127,7981 1641,0241 Total funds brought forward 229,533 816,305 1,045,838 1,686,862 Total funds carrled forward 251,175 766,865 1,018,040 1,045,838 The charity has no recognised gains or losse5 Other than the results for the year as Set out above. All activities of the charity are classed as continuing. The notes on pages 19 to 33 form part of these financial statements. 151 Page
YOUNG PERSONS ADVISORY SERVICE Statement of Financial Actlvities For the year ended 31st March 2024 Comparative information for the year ended 31st March 2023 Summary Income and Expendlture Account Total 2023 Total 2022 Note5 Unrestricted Restricted Income from: Donations and legacies Charitable activities Other trading activities 31,746 1,320,115 5,090,353 1,351,861 5,090,353 6,072 1,050,587 5,621,211 10,047 6.072 Total income 37,818 6,410,468 6.448,286 6,681,845 Expenditure on: Raising funds Charitable activities 1,554 3,142 1,554 7,087,756 66 5,899,046 7,084,614 Total expendlture 4,696 7,084,614 7,089.310 5,899,112 Net income/lexpenditure) 33.122 1674.1461 1641,0241 782,733 Total funds brought forward 196,411 1,490,451 1,686,862 904,129 Total funds carried forward 229,533 816.305 1,045,838 1,686,862 The charity has no recognised gains or losses other than the results for the year as set out above. All activities of the charity are classed as continuing. The notes on pages 19 to 33 form part of these financial statements. 16 | Page
YOUNG PERSONS ADVISORY SERVICE Balance Sheet 315t March 2024 Notes 2024 2023 Flxed assets Tangible assets 14 293,538 350,973 Current assets Debtors Cash at bank and in hand 15 541,997 371,574 345,551 656,776 913.571 1,002,327 Creditors Amounts falling due within one year 16 1189,0691 1307,4621 Net current assets 724,502 694,865 Total assets less current Ilabilities 1,018,040 1,045,838 Unrestrlcted funds General funds 17 251,175 229,533 Restricted funds 18 766,865 816,305 Total fund5 19 1,018,040 1,045,838 The flnancial statements on pages 15 to 33 were approved by the Trustees and authorlsed for Issue on 15 October 2024 and signed on thelr behalf by:_ A Kerr Trustee Company Registratlon Number.. 2596423 The notes on pages 19 to 33 form part of these financial statements.
YOUNG PERSONS ADVISORY SERVICE Statement of Cash Flows For the year ended 31st March 2024 Total 2024 Total 2023 Notes Cash flows from operating attlvities Net cash provlded by operatlng activltles 22 1260,2771 1439,1581 Cash flows from investing actlvities Purchase of tangible fixed assets 124,9251 1108,8081 Change In cash and cash equivalents in the year ending 31st March 2024 1285,2021 1547,966) Cash and cash equivalents as at 1st April 2023 656,776 1,204,742 Cash and cash equivalents as at 31st March 2024 23 371,574 656,776
YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2024 Summary of accounting policies (al General Informatlon and basis of preparation Young Persons Advisory Service is a company limited by guarantee and a registered charity in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page I of these financial statements. The nature of the charity's operations and principal activities are set out in the Tru5tees' Report on page 2. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021, the Companies Act 2006 and UK Generally Accepted Accounting Practice. The financial statements are prepared on a going'concern basis under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £1. The significant accounting policies applied in the preparation of these financial Statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. Ib) Funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity where they have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donor5 or which have been raised by the charity for particular purposes. The cost of raising and administering such fund5 are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. (c) Income recognition All incoming resources are Included in the Statement of Financial Activities ISOFAI when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be f ulfilled. Donated facillties are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Falr value is determined on the basis of the value of the gift to the charity. A corresponding amount is recognised in expenditure. No amount is included in the financial statement5 for volunteer time in line with the SORP IFRS 1021. Further detail is given in the Trustees, Annual Report. Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement ha5 occurred.
YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2024 Accounting policies (continued) Income from charitable activities includes income received under contract or where entitlement to grant funding is subject to special performance conditions and is recognised as earned a5 the related services are provided. Grant income included in this category provide5 funding to support performance activities and is recognised when there is entitlement, certainty of receipt and the amounts can be measured with sufficient reliability. {d} Expendlture recognltion All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings: Costs of raising fnds. Expenditure on charitable activities. Other expenditure represents those items not falling into the categories above. Irrecoverable VAT is charged as an expense against the activity for which expenditure arose. lel Support costs allocation Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative payroll cost5. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at the charity's registered office. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. Premises and overheads have been allocated on the basis of staff numbers. Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activitie5. The analysis of these costs is included in note 7. If) Tanglble fixed assets Tangible fixed a55ets are stated at cost lor deemed costl or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed a55ets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows.. Freehold property Freehold property improvements Leasehold property improvements Fixtures and fittings 4Yo per annum IO% reducing balance IO% per annum112.5% per annum 17 years life 25% reducing balance IT equipment depreciation has changed from 25% per annum previously to.. Servers and HSCN network All other IT equipment IO% per annum 6 years life 201 Page
YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2024 Accounting policles (contlnued) (g) Debtors and creditors re¢elvable / payable within one year Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure. {hl Provislons Provisions are recognised when the charity has an obligation at the balance sheet date as 8 result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated. OperatlnE leases Rentals payable and recelvable under operating leases are charged to the SOFA on a straight line basis over the period of the lease. 11) Employee benefits When employees have rendered service to the charity, short-term employee benefits to whlch the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. The charity operates a defined contribution plan for the benefit of its employees. expensed as they become payable. Contributions are (k) Tax The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph I Schedule 6 Finance Act 2010 and therefore it meets the definition of charitable company for UK corporation tax purposes. Going concern The financial statements have been prepared on a going concern basis as the trustee5 believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is Sufficient with the level of reserves for the charity to be able to continue as a going concern. Income from donations and legacles Total 2024 Total 2023 Unrestricted Restricted Donations Donated Central Hub rebuild Donated services 19,921 19,921 13,382 47,906 31,746 14,496 1,305,619 13,382 47,906 19,921 61,288 81,209 1,351,861 £1,320,115 of the above income in 2023 was attributable to restricted funds and £31,746 of the above income in 2023 was attributable to unrestricted funds.
YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2024 Income from charitable activltles Total 2024 Total 2023 Restricted Counselling and psychotherapy Cheshire & M/side ~ ICB/ILiverpool NHS CCGI Cheshire & M/5ide- ICBIILiverpool NHS CCGI - Youth Justice Funding Cheshire & M/side- ICB/ILiverpool NHS CCG} - Spinning World Cheshire & M/side/lLiverpool NHS CCGI - 18 to 25 Cheshire & Mlside/lKnowsley NHS CCGI Health Education England Other funding Talent Match Liverpool CC- Domestic Abuse Higher Education Institute Cheshire & Merseyside - ICB - TAPPS MVRP Flourishing Families Particlpation projects and group activlties LCC Integrated Youth & Play Service Other gyro funding Youth Endowment Funding (Peer Action Control) Coop Social Action LFC apprenticeship Schools outreach services Cheshire & M/5ide - ICBIILiverpool NHS CCGI - Seedlings project Cheshire & M/side - ICB/ILiverpool NHS CCGI Green Paper Cheshire & M/side- ICB/ILiverpool NHS CCGI Primary Care Liaison Liverpool Schools Alder Hey - Secondary School Provision 1,665,057 1,665,057 1,898,033 64,986 91,658 445,956 88,692 1,054,055 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 30,000 15,000 55,000 1,036.020 30,000 15,000 55,000 1,036,020 59,100 7,328 59,100 7,328 59.099 201 164,846 30,000 3,983 3,983 437,651 305,953 437,651 305,953 193,521 230,038 485,390 310,327 50,000 485,390 310,327 50,000 479,514 329,828 77,626 6,213,436 6,213,436 5,090,353 All of the above income in 2023 was attributable to restricted funds. Income from other trading attlvities Unrestricted funds Total Total 2024 2023 Other Fundraising events 4,290 3,510 2,562 4,290 6.072 Expendlture on raising funds Total 2024 Total 2023 Unrestrl¢ted Restricted Fundraising events costs 1.068 1,068 1,554 All of the above expenditure in 2023 was attributable to unrestricted funds.
YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 315t March 2024 Analysls of expenditure on charltable actlvities Actlvltles Grant undertaken funding of directly activities Support costs Total 2024 Total 2023 Counselling and psychotherapy Cheshire & M/side- ICB IILiverpool NHS CCGI Cheshire & M/side - ICB /ILiverpool NHS CCG/ )- Youth Justice Funding Cheshire & M/side - ICB /ILiverpool NHS CCG - Spinning World Depart of Health & S. C. (Beyond a Place of Safety) Cheshire & M/side /ILiverpool NHS CCGI - 18to25 Liverpool N HS CCGI (Youth Mental Health Services) Cheshire & M/side /IKnowsley NHS CCGI Health Education England Higher Education Institute Talent Match Liverpool N HS CCG- IMT Transition Fund (Big Fund) Program (Transformation Fund) Liverpoo5 CC- Domestic Abuse J & H Rausing- Youth Centre Recovery Other LCC - Mayors Hardship Fund 19-20 Big Lottery Covid expenditure Charity Aid Foundation - Covid surge planning Cheshire & Merseyside - ICB-TAPPS MVRP Flouri5hin8 Families Central Hub rebuild Participation projects and group activities LCC Integrated Youth & Play Service Liverpool NHS CCG- GP Champs Gyro funding Youth Endowment Funding (Peer Action Collectivel Coop Social Action LFC apprenticeship Schools/ outreach service Cheshire & Mlside - ICB /ILiverpool NHS CCGI - Seedlings project Cheshire & Mlside - ICB /( Liverpool NHS CCGI- MHST/Green Paper Cheshire & M/5ide ICB /ILiverpool NHS CCG )- Primary Care Liaison Liverpool Schools -seedlings Alder Hoy- Secondary School Provision Donated Services 1,316,008 321,920 1.637,928 2,304,670 48,868 16,118 64,986 76,465 74,131 17,527 91,658 90,549 17,787 17,787 18,020 367,217 81,559 448,776 258,785 14,666 79,884 892,691 19,902 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 3.595 8,808 149,290 95 146 27,358 2,005 13,377 1,496 4,069 95 146 30,000 2,005 13,377 1,496 4,069 2,642 1,190 39,322 705,029 15,366 1,190 55,000 875,105 15,366 1,588 5,000 28,000 9,408 15,678 170,076 50,557 70 7,328 8,543 59,100 70 7,328 59,099 81 201 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 67,291 496,498 269,688 390,200 248,023 35,203 47,906 9,150 87,020 62,304 14,797 486,370 310,327 50,000 47,906 480,406 329,828 77,626 1,305,619 5,203,578 9,150 1,112,937 6,325,665 7,087,756 £6,275,19012023 £7,084,614) of the above costs were attributable to restricted funds and £2,56912023 £3,142) were attributable to unrestricted funds.
YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2024 Analysis of support C05t5 Counselling Psychotherapy direct Drop in & group activity School Outreach Service Total 2024 Total 2023 Governance Finance salaries HR and general administration salarie5 Management salaries Other overheads 13,063 23,614 194,103 202,063 350,775 167 303 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 10,040 319,279 1,112,937 1,013,420 Total support costs are apportioned on a per capita basis. Governance costs Total 2024 Total 2023 Auditors, remuneration 18,552 15,274 Net In¢ome for the year Total 2024 Total 2023 This is stated after charging: Depreciation Profit/Loss on disposal of tangible fixed assets Auditors, remuneration current year non audit services Operating lease rentals 77,651 4.709 77,524 2,288 7,050 11,502 25,612 8,460 6,814 22,920 io. Auditor's remuneration Total 2024 Total 2023 Fee5 payable to the charity's auditor land its associates) for the audit of the charity'5 annual accounts 7,050 8,460 Fees payable to the charity's auditor land its associates) for other services.. Other services 11,502 6,814 11. Staff costs and numbers Total 2024 Total 2023 Salarie5 and wages Social security costs Pension costs 4,613,852 437,711 98,277 4,048,051 383,403 84,463 5,149,840 4,515,917
YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2024 11. Staff costs and number5 (contlnuedl The average number of employees Ibased on full time equivalents) during the year was as follows: 2024 Number 2023 Number Total 140 134 The number of employee5 who received remuneration in excess of £60,000 per annum are listed below.. 2024 Number 2023 Number £60,000- £69,999 £70,000 - £80,000 In addition to the above staff Alder Hey Hospital seconded staff at a cost of £Nil12023 £1,257,713). Total 2024 12. Trustees. and key management personnel remuneration and expenses Total 2023 Remuneration of key management personnel 257,722 273,864 The charity consider5 Its key management personnel to comprise the Chief Executive Officer, Senior Strategy & Operations Manager, Counselling and Psychotherapy Service Manager and YIAC Oevelopment Managers. None of the trustees lor any persons connected with them) received any remuneration during the year12023: £Nill, and none of them were reimbursed any expenses12023.. £Nill. There were no other related party transaCtions12023: None). 13. Taxation The company is exempt from corporation tax on its charitable activities.
YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2024 14. Tangible tlxed assets Freehold Leasehold Land and Property Property IT Flxtures Buildlngs Improvements Improvements Equipment & Fittings Total Cost At 1st April 2023 Additions Disposals 99,835 217,003 189,212 2,023 381,970 22,902 118,4321 84.904 972,924 24,925 118,4321 At 31st March 2024 99,835 217,003 191,235 386,440 84,904 979,417 Depreciation At 1st April 2023 Disposals Charge for the year 50,257 190,607 117,806 213,240 113,7231 42,663 50,041 621,951 113,7231 77,651 2,393 2,640 21,240 8,715 At 31st March 2024 52,650 193,247 139,046 242,180 58,756 685,879 Net book value At 31st March 2024 47,185 23,756 52,189 144,260 26,148 293,538 At 31st March 2023 49,578 26,396 71,406 168,730 34,863 350,973 Included in Land and Buildings is an estimated figure for land of £40,000 which has not been depreciated. Debtors 15. 2024 2023 Grants receivable Prepayments and accrued income Other debtors 197,983 340,446 3,568 67,626 265,163 12,762 541,997 345,551 16. Credltors: Amounts falling due within one year 2024 2023 Trade creditors Accruals and deferred income Social security and other taxes Other creditors 37,284 27,319 105,386 19,080 43,674 148,290 99,046 16,452 189,069 307,462 A bank overdraft facility is secured by a charge over the charity's freehold land and buildings. 26 | Page
YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2024 17. Commitments under operatlng leases At 31st March 2024 the charity had aggregate annual commitments under non-cancellable operating leases as set out below.. 2024 2023 Operating leases which expire: within one year within 2 to 5 years 17,354 25,979 17,354 43,736 43,333 61,090 18. Members Ilabllity The company Is limited by guarantee and has no share capital. Every member of the charity undertakes to contribute to the a55ets of the charity, in the event of it being wound up while he or she is a member or within one year of ceasing to be a member for debts and liabilities of the charity contracted before he or she ceases to be a member, such amount a5 may be required not exceeding £1. 19. Unrestricted funds As at 1st April 2023 As at 31st March 2024 Income Expenditure General fund 229,533 24,211 12,5691 251,175 Comparative information in respect of the preceding period is as follows.. As at 1st Aprll 2022 As at 31st March 2023 Income Expenditure General fund 196,411 37,818 14,6961 229,533
YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2024 20. Restricted funds As at 1st April 2023 As at 31st Expendlture March 2024 Income Counselling and psychotherapy Cheshire & M/side - ICB /ILiverpool NHS CCGI Cheshire & Mlside - ICB IILiverpool NHS CCG/ )- Youth Justice Funding Cheshire & M/side- ICB /ILiverpool NHS CCG - Spinning World Depart of Health & S. C. (Beyond a Place of Safety) Cheshire & M/side /ILiverpool NHS CCGI -18 to 25 Liverpool NHS CCGI (Youth Mental Health Services) Cheshiro & M/sidellKnowsley NHS CCGI Health Education England Higher Education Institute Transition Fund (Big Fund) Program (Transformation Fund) Liverpool CC- Domestic Abuse J & H Rausing - Youth Centre Recovery LCC- Mayors Hardship Fund 19-20 Other Funding Big Lottery Covid expenditure Charity Aid Foundation Covid surge planning Cheshire & Mersey5ide ~ ICB -TAPPS MVRP Flourishing Families Partlclpation prolects and group activities LCC Integrated Youth & Play SeiCe Liverpool NHS CCG- GP Champs LFC apprenticeship Other gyro funding Youth Endowment Funding (Peer Action Collectivel Co-op Social Action Schoo15/outreach service Cheshire & M/side - ICB IILiverpool NHS CCGI - Seedlings project Cheshire & M/side - ICB /{ Liverpool NHS CCGI - MHST/Green Paper Cheshire & M/side ICB /ILiverpool NHS CCGI - Primary Care Liaison Liverpool Schools Alder Hey- Secondary School Provision Other Property Purchase Fund Building Fund Land Aid Central Hub rebuild Donated Services 167,007 1,665,057 11.637,9281 194,136 64,986 164,9861 91,658 191,6581 117,7871 1448,7761 114,6661 188,6921 11,041,981) 119,9021 1951 11461 130,0001 12,0051 11,4961 17,2801 14,0691 11,1901 155,0001 1875,1051 51,033 11,278 54.426 33,246 8,458 39,760 445,956 88,692 1,054,055 15,000 223,167 14,127 950 1,462 235,241 9,225 855 1,316 30,000 8,020 2,927 6,015 1,431 7,280 10,787 4,761 6,718 3.571 55,000 1,036,020 160,915 59,100 159,1001 1701 13,9831 17,3281 12,1361 1711 624 554 3,983 7,328 7,250 147 5,114 76 437,651 1437,6511 190,545 305,953 1496,4981 1,782 485,390 310,327 50,000 1486,370} 1310,3271 150,0001 802 49,579 10,516 829 5,088 12,3931 11,0521 1831 116,4341 147,9061 47,186 9,464 746 2,036 13,382 47,906 816,305 6,274,724 16,324,164) 766,865 281 Page
YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2024 20. Restricted funds Icontinuedl Comparative information in respect of the preceding period is as follows: As at 1st April 2022 As at 31st March 2023 Income Expenditure Counselling and psychotherapy Cheshire & M/side - ICB /ILiverpool NHS CCG) Cheshire & M/side - ICB IILiverpool NHS CCGI - Youth Justice Funding Cheshire & M/side- ICB /ILiverpool NHS CCGI - spinning World Depart of Health & S. C. (Beyond a Place of Safetyll Cheshire & M/side /ILiverpool NHS CCGI -18 to 25 Liverpool NHS CCG/ (Youth Mental Health Services) Cheshire & M/side /IKnowsley NHS CCGI Health Education England Talent Match Higher Education Institute Liverpool NHS CCG- IMT Transition Fund IBig Fund) Program (Transformation Fund) Liverpool CC- Domestic Abuse J & H Rausing- Youth Centre Recovery LCC- Mayors Hardship Fund 19-20 Other Funding Big Lottery - Covid expenditure Charity Aid Foundation - Covid Surge planning Cheshire & Mersey5ide - ICB -TAPPS MVRP Flourishing Families Participatlon projects and group activlties LCC Integrated Youth & Play Service Liverpool NHS CCG- GP Champs Other gyro fundin8 Youth Endowment Funding (Peer Action Collectivel Co-op Social Action Schoolsloutreach service Cheshire & M/side - ICB /ILiverpool NHS CCGI - Seedlings project Cheshire & M/side- ICB /{ Liverpool NHS CCGI - Green Paper Cheshire & M/side ICB /ILiverpool NHS CCG )- Primary Care Lialson Liverpool Schools Alder Hey- Secondary School Provision Other Property Purchase Fund Building Fund Land Aid Central Hub rebuild Donated Services 573,644 1,898,033 12,304,670) 167.007 76,465 176,4651 90,549 190,549} 118,0201 1258.7851 69,053 51,033 11.278 270,063 69,134 420 365,845 114,7081 1113,4201 11,073,056} 19,8021 136,1491 18211 11071 11621 169,650} 12,7321 11,2041 14,3401 13,5951 11,5881 15,0001 128,0001 54,426 113,000 930,378 9,802 30,400 223,167 19,876 821 1,057 1,624 14,127 950 1,462 69,650 10,752 4,131 8,020 2,927 4,340 14,382 6,349 10,787 4,761 5,000 28,000 59,099 159,099} 1811 12011 1212,8061 129.8531 705 624 201 164,846 30,000 55,210 7,250 147 193,521 1193,5211 230,195 230,038 1269,6881 190,545 2,674 479,514 329.828 77,626 1480,4061 1329,8281 177,6261 1,782 51,972 11,685 922 12,3931 11,1691 1931 19,4081 11,305,619) 49,579 10,516 829 5,088 14,496 1,305,619 1,490,451 6,410,468 17,084,614) 816,305
YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2024 20. Restrlcted funds (continued) Liverpool ICB- CAMHS- CORE YIAC Services (Cheshire & Merseysidel Funds counselling posts in psychological therapies service and, information, advice and guidance worker posts in support service5. Liverpool ICB - CAMHS- Youth Justice (Cheshire & Merseysidel Funding to provide therapeutic and support provision to address the mental health and emotional wellbeing difficulties of young people age.. 12-18 years who are at risk of criminal activity. Liverpool ICB - CAMHS- Splnning World Icheshlre & Merseysidel Therapeutic service to address the mental health and emotional wellbeing of asylum seeking and refugee young people. Liverpool ICB - CAMHS - 18-25 Icheshlre & Merseyside) Funding to provide therapeutic and support provision to address the mental health and emotional wellbeing difficultie5 of young adults aged 18 to 25 years. Knowsley ICB- CAMHS Icheshlre & Mer5eysidel Community based therapy provision targeted at the Knowsley population of young people aged 18-25 years. Health Educatlon England Funding to support the recruit to train opportunities of 5 x parenting practitioners and I x CBT practitioner. On completion of the training, providers are to seek additional resource to allow for the trained I qualified staff to be embedded as part of the delivery menu. Health Education England IHEII - Salford University Talent Match To provide a therapeutic service to hard-to-reach young adults 118-241 who are NEET INot in Education Employment or Training) Higher Educatlon Institute Funding to support the sustainability of CYPIAPT trained staff and workforce development. Llverpool CC- Domestic Abuse Funding to support the therapeutic needs of children and young people aged 10-18 years who have experienced and are at risk of domestic abuse. Liverpool ICB - CAMHS - TAPPS IChe5hire & Merseysldel Funding to support the fixed term112 months) Trainee Associate Psychological Practitioners (TAPP51 as part of a national workforce initiative. Merseyside Vlolence Reduction Programme - Flourishing Familie5 Funding to support a 2.5 years project aimed at working with the whole systemic needs of Liverpool families. With team composition of Therapists and Wellbeing Practitioners delivering. LCC Ilntegrated Youth & Play Service-supported by a Servlce Level Agreement) Funds the Support Service GYRO lagedll-251 and generic daily drop-in (aged 16-2515ervices. LFC Apprentlceship Funding for a youth work apprenticeship based at YPAS. Other Gyro funding Various grants for LGBT events and activities. 30IPage
YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2024 20. Restricted funds l¢ontinued} Youth Endowment Funding (Peer Actlon Control) To identify and recruit young people and supporting them in social action programmes including meetings with key stakeholders and to overseeing all regional programme activity. Co-op Soclal Actlon Funding to support the identified social action priorities of the PAC initiative Researchers and Young Ambassadors. supported by young Peer Llverpool NHS CCG- Seedlings project In partnership with PSS, the Seedlings Project provides a therapeutic service in Liverpool primary schools, aimed at children who are experiencing difficulties with their mental health and emotional well-being. Llverpool NHS CCG MHSTI (Green Paper) National Trailblazer funding to support the clinical administration of EMHP'S IEducation. Mental Health Practitioners) delivering in primary and secondary schools. Llverpool NHS CCG - Primary Care Liaison Funding to provide support and therapeutic services across Liverpool's Cllnical Networks, to children and young people at the point GP referral. Llverpool Schoo15 - Seedlings project In partnership with PSS, the Seedlings Project provides a therapeutic service in Liverpool primary schools, aimed at children who are experiencing difficulties with their mental health and emotional well-being. Alder Hey- Secondary School Provislon Funding to support the delivery of the Well-being Clinics in all of Liverpool's x 33 secondary schools. Central Hub Refurbishment Donations / financial support received as part of the Central Rebuild Campaign. A 3-year initiative.
YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2024 21. Analysis of net assets between funds Unrestricted Funds Restricted Funds Total Funds Tangible fixed assets Net current assets 12,451 238,724 281,087 485,778 293,538 724,502 Net assets at 31st March 2024 251,175 766,865 1,018,040 Comparative information in respect of the preceding period is as follows,, Unrestricted Funds Restricted Funds Total Funds Tangible fixed assets Net current assets 15,020 214.513 335,953 480,352 350,973 694,865 Net assets at 31st March 2023 229,533 816,305 1,045,838 22. Reconciliatlon of net In¢ome/{expenditure) to net cash flows from operating activities Total 2024 Total 2023 Net (expenditure)/lncome for the reporting perlod as per the Statement of financial actlvlties 127,7981 1641.0241 Adjustments for: Depreciation charges Loss on disposal of tangible fixed assets Ilncreasel/decrease in debtors IDecreasel/increase in creditors 77,651 4,709 1196,4461 1118,3931 77,524 2,288 69,750 52,304 Net cash provlded by (used inl operating activities 1260,2771 1439,1581
YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2024 23. Analysis of cash and cash equivalents Total 2024 Total 2023 Cash in hand Cash at bank 813 370,761 758 656,018 Total of cash and cash equivalents 371,574 656,776 24. Analysls of net debt At l April 2023 At 31 March 2024 Cash flows Cash in hand Cash at bank 758 656,018 55 1285,2571 813 370,761 656,776 1285,2021 371,574 25. Deferred income Under l year Over l year Total At 1st April 2023 Released from previous period 122,626 1122,6261 122,626 At 31st March 2024 Income has been deferred where it is received in advance of the period to which it relates or where performance of the activities to which it relates have not yet been undertaken.