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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 se￿ICe.
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 se￿iCe
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 rese￿e5 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 f￿nds.
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 Se￿iCe
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.