YOUNG PERSONS ADVISORY SERVICE (A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND FINANCIAL STATEMENTS for the year ended 31st tvlarch 2025 REGISTERED NUMBER: 2596423 CHARITY NUMBER: 1002706 YOUNG PERSONS ADVISORY SERVICE Annual Report and Financial Statement5 For the year ended 31st March 2025 Contents PaBe Company Informatlon Report of the Trustees Independent Auditors, Report io Statement of Financlal Actlvltles Comparative Statement of Flnancial Activities 16 Balance Sheet 17 ststement of Cash Flows Not￿ to the Financial Statements YOUNG PERSONS ADVISORY SERVICE Company Information 31st March 2025 Company number.. 2596423 Charity number: 1002706 rrustees: A G Kerr {Chairpersonl H A Fessey AJ Herdman Dr M J Freeman Iresigned 231031251 A B Jones V Nlce A M O'H8re Company Secretary: M Collier Chief Executlve: M Collier Registered office: 36 Bolton Street Llverpool L3 5LX Bankers: HSBC Bank plc 168 Algburth Road verpool L17 9P5 Solicitors: Brabners LLP Horton House Exchange Flags Liverpool L3 3YL Statutory Audltor: Mitchell Charlesworth (Audit) Limlted Accountants Su￿esC,D,E&F 14th Floor, The Plaza 100 Old Hall Street Liverpool L3 9qJ YOUNG PERSONS ADVISORY SERVICE Report of the Trustees For the year ended 31st March 2025 The trustees Iwho are also the directors of the company for the purposes of company lawl present th e1r ropDrt together with the audited accounts of the charity for t'he year ended 31st March 2025. The trustees have adopted the provisions of the Statement of Recommended Practlce ISORPI "Accountin8 and Reporting by Charltles" in preparing the annual report and flnancial ststements of the charlty. The financlal stat'ements have bep.n prepared in accordan￿ with the accounting policies set out In the notes to the accounts and comply with the charitvs governing document, the Companles Act 2006 and Accounting and Reportlng by Charities: 5tatemeNt of Recommendod Practlce applicable to charltles preparing their accounts in accordance with the Financial Reporting Standard applicable in the Ul< and Republic of Ireland published in October 2019. Governlng document The charity whld) is a company Ilmlted by guarant@o is governed by its Memorandum and Articles of A550ciation dated 28th March 1991. All members hzve ègreed to contribute the sum not ex￿edIng £1 in the event of a winding-up. It is registered as a charity wlth the Charity Commission. Organisatlon The Board of Trustees which can have up to 15 members admlnlsters the charity, The board meets at least slx times a year and conslsts of sub-committees covering areas of strateglc developments, governance, finan￿, personnel and building which meet regularly. A Managing Director 15 appointed Ito act in the role of thief Executive) by the trustees to manage the day-to-day operatlons of the charity. To facilitate effective operatlons, the Dlrector acting in the role of the Chlef Executive has delegated authorlty, withln temis of delegation approved by the trustees, for the implementation of the strategic decisions at an operatlonal level. Objects and activltles The principal activity of the charlty is to provldo a wide range of support and thernpeutic services to addre55 the mental health and emotional well-being difficultles of liverpool's children and young people aged 5-25 years and their families. The prfncipal Objectiv￿ include the following: To promote and develop the personal, social and cultural welfare of chlldron and young people. To create and develop an environment where children and young people are accepted as indlviduals and whose vlews and values are acknowledged and respected. To advocate wlth and on behalf of children and young people so that thelr views and need5 are raised wlth other agencie5. To educate.. offering children and young people the opportunlty to develop the skllls and l The charities activltles are delivered from three Mental Health Community Hubs; geographlcally posltloned In the north, south and clty centre of Llverpool. The services delivered across the city are aimed at marglnallsed and vulnerable children, young people, and families, Drop-ln servlces provlde Informatlon advice and guidance, including group work and practlcal artlvltles. Counselling and Psychotherapy services provide to a variety of therapeutlc modallties. Seedl ings Service - delivered in every Liverpool prlmary school, Wellbeing Clinlcs - dellvered in evory Liverpool secondary school. Splnnlng World Project IRefugee and ￿YluM Seekers). Family therapy / counselllng / support servlce. Community parenting project ParentlnE tralnlng programmes. LGBTQ+ Project: Gyro & Action Youth. Systemic family practice. Open Access community projects ISm2rttys, Thrlvo and Skyl, Dome5tlc Abuse Therapy Service. Youth Justice therapy and support setylce. Primary Care Liaison Service. Crlsls Servlce. Mental Health 5upportTeams. Flourishing Famllles. Public benefit The trusteos have had due regard to the guidance published by the Charity Commission on publlc beneflt. Strateglc Report Achievements and performance Thls year, YPAS has continued its transltlon from ainlcal Comm1551oning Group5 ICCGI to Integrated Care Boards IICBI, consolldating its role within the Liverpool Place of the Cheshire and Mersey Integrated Care System IICSI. With the new NHS structure becomin8 more e5tabli5hed, YPAS anticipates strategic opportunitie5 that may enable an expansion of its Services to cover a wider geographical area, including Knowsley and Sefton. Additionally, YPAS has secured sustalnable funding throu8h the ICB to continue piloting its Altematlve to Crlsls Servlce, with a focus on supportlng young people aged 18-25 year5. YPAS a150 continued to benefit from a 2-year investment from the Mer5ey5ide Violence Reduction Partnershlp IMVRPI, supporting the Flourishing Families project, which has made considerable strides In Its systemlc approach to famlly 5UPPOrt. YPAS remalns committed to providing a dlverse range of support and therapeutic interventlons to addre55 the mental health and eMo￿onal well-being of childreni young people, and their families. This year ha5 seen continued growth in the number of individuals accessing YPAS services, highlightlng the Increaslng demand for mental health support. Tre organisation contlnues to deliver seNices In a stlgma-reduced environment, remaining rosponslve to the evolvlng political and social12ndscape. The YIAC Iyouth, Information, Advice, and Counsellingl model remains a comerstone of YPAS'S setvlces 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 communlty hubs 2nd Livorpool schools, maklng YPAS a cruclal partner In the region's montal health and well-being initiatives. YOUNG PERSONS ADVISORY SERVICE Report of the Trustees For the year ended 31st March 20Z5 Achievements and performance (contlnuedl YPAS REACHED 10,490 Chlldren, Youn8 People, Parent5 and Famllles., Therapy Service 3,201 Wellbeing Service 4,026 Parent 2,170 I,D93 Fam111es YPAS provided 30,721 Appointments & Consultatlons of Therapy and Support: Therapy Servlce 14,715 Wellbeing Service 16,tX)6 YPAS provided 710 Open Access / Drop-ln's and Programmes,. Alternative to Crisis Drop-in's LGBTQ+ Drop-in's Parenting Programmes Support Groups YPAS Dellvered Its services in over 138 venues.. 3 - YPAS Corllmunity Hubs 96 - Primary Schools 30 - Secondary Schools 9 - Clinical Networks Various Cltywlde Communlty Venues OUTCOMES in response to acces5ingYPAS for support: 98% of chlldren and young people reported an improvement in their mental health and emotional wellbeing 97% of parents / carers reported an Improvement in their mental health 98% of chlldren, young people, parents and carers reported Servi￿ Satlsfactlon 100% of stakeholders reported Sati5fa¢tlon wlth the service they received or consulted with Operatlonal Developments: > Embarked on the natlonal Tralnee Associate Psychologlcal Practitioner (TAPPI CYP IAwf course, enhanclng the evidence based qualifled workforce. Expanded the Primary CARE Ilaison Servlce across the Liverpool Primary Care Networks, Increased the parenting offer with the Implementation of wider parentlng programmes. Rebranded the alternatlve to crisis Se￿iCe to the WISH Project in consultation with young people. Awarded the hosting of the national WAVE 11 Mental Health Support Tearns In collaboratlon wlth Alder Hey and Llverpool Learni ng Partnership Development and Delivery of Well Belng Student Placements Trans Pathw8yworkforce development Enhanced the schoo15 facing offer Young Ambassadors contrlbuted to a wide range of local and national evaluation projects Nomlnated as Graduate Employer of the Year by Edge Hill Universlty Employed 3 The￿pY students on successful completion of thelr course Maintained BACP Accreditstion Maintalned1S0 Accreditation Appllcatlon submitted for CORC Accreditétion YOUNG PERSONS ADVISORY SERVICE Report of the Trustees Forthe year ended 31st March 2025 Achlevements and performance Icontinuod) Strateglc Developments: The transltion from Clinical Commisslonlng Groups ICCGS) to the Cheshire Bnd Merseyside Integ￿ted Care Board IICBI is now fully embedded, marking a slgniflcant shift in the NHS'S approach to Intograted caro. YPAS'5 CEO continues to actively represent Liverpool's third sector In dlscussions and planning related to service dellvery models and joint commisslonlng strntegies and hold5 Strategic Membe￿h]P on several ICB board5 and steerin8 groups. YPAS continues to strengthen its strategic focus on strengthenlng partnerships and inttlatives, broadening access, and ensuring that early Inte￿entiOn and preventlon remain at the forefront of its servlce dellvery. Speclfic developments include., Integrated Care Board {ICB) Involvement: As part of the Cheshlre and Mer5eyside ICB, YPAS has artlvely engaged In sh8plnB mental health priorities for young people across a broader geographic area. Th15 involvement include5 contributing to regional commlssloning strategies and ensuring that mental health services for children and young people remaln a contral focus. CAMHS Partnerthip: YPAS has reinforced its partnershlp wlth CAMHS to create a more integrated pathway for youn6 people accessing mentsl hea￿h support. Thls collaboratlon focuses on early intervention and seamless servlce delivery, ensuring that children 2nd young people receive timelyj appropriate care. Tho aim is to reduce waiting times and improve the overall experlence for service users, Particularly In hlgh-demand areas such as cri515 interventiDn and thernpy. YIAC Model Roll-out.. YPAS'S YIAC model continues to be recognised nationally as an eff octlve approach to supporting the mental health and emotlonal well-belng of young people. Thi5 year, YPAS has contributÈd to strategic discussion5 on the potential n2tlDnal roll-out of the YIAC model. Through its established communlty hubs and school-ba5ed services in Liverpool. YPAS has demonstrated the success of this model, and is worklng c105ely with national pathers to advocate for Its adoptlon in other region51 particularly as part of NHS England's ongoi ng transformation efforts. Youth Voice and Engagemènt: YPAS contlnue5 to champlon the voices of young people in shaplng 5enrices. The charity 15 actively involved in initiatlves that ensure young people have a say In the deslgn, evaluation, and improvement of mental health servlce5. This approach aligns with broader ICB and CAMHS goals to co-produce setvlces with the communltles they serve, YPAS continue5 to strateglcally contribute and operatlonally 5ub5cribe to a wlde range of strateglc initiatlves, Including.. 0-25 Pathway One Llverpool Plan Suicide Preventlon Strategy Local Transformatlon Plan NHS England Transformation Plan Mental Health and Emotional WÈll-belng StrateEy National Transformation Framework Future In Mind Strategy Healthy Schools Agenda Youth Mentsl Health Strategy Parenting Strategy SEND Strategy Suicide Prevention Strategy YOUNG PERSONS ADVISORY SERVICE Report of the Trustees Forthe year ended 31st March 2025 Achlevements and performance (contlnuedl YPAS'S ongoing particlpation in these strategles helps to shape ServI￿S that addre55 the needs of chlldren, young people, and their famllles while ensurlng that mental health and emotlon81 WEII-belng remain a prlorlty in reglonal and natlonal agendas. All of which feeds into Cheshire and Merseyside's Integrated strategic delivery plans underplnned by the operational prlnciples of: Early Intervention Prevention Participatlon Workforce development Routlne outCDme monitoring Whole school approach Quality assurance: YPAS is recosnlsed as a national boacon for Its commitment to quallty assuranco. To ensure Complian￿,. YPAS'S robLtst system5 and processes are monitored vla internal and external audits and reviews. 150 9001 accreditatlon DH IMG (level three) N3 Network- MHSDS subrnisslon slte CORC accredltatlon BACP accreditatlon Particlpation Kite mark Policy management system GDPR Cyber Essentlals Staff supervislon and appraisal Plans for future perlods Over the next 12 months, YPAS aims to continue its focus on deliverlng high-quallty mentsl health 5ervice5 while explorlng new opportunitle5 arlsin8 from the expanded geographical scope within the Cheshlre and Merseyside ICB, The charity is posltioned to seek increased investment, which wlll enhance its capacity to serve chlldren, young people, and families IM a broader range of setting5. To Improve acwsibility* YPAS plans to expand Its outreach provision, offering serylees in varlous venues that are responsive to the needs of the community. Thls approach alms to remove barrlers to a¢￿$ 2nd ensure that more Indlviduals can beneflt from the support YPAS provides. Furthermore, YPAS Is committed to embracing a Hybrid framework for sorvlce delivery, Building on the SUC￿SS of remote working duringthe COVI D-19 pandemic, with the offer of a mlx of workplace. vlrtual activities. This hybrid model ensures confidentiality ènd work-life balance, whlle CDntinuing to meet the diverse needs of Serv1￿ users. To contlnue to explore the feasibility of a major refurblshment of the ￿ntral hub via the application of LCC plan nlng permission. YOUNG PERSONS ADVISORY SERVICE Report of the Trustees Forthe year ended 31st March 2025 Rlsli management The trustee5 have a risk management strategy whlch comprises: An annual review of the rlsks the charlty may face. The establishment of systems and procedures to mltigate those ri5k5 identified in the plan. The Implementation of procedures deslgned to minlmlse any potential impact on the charlty should those rlsks materialise. The approach of the organisation Is to balance the rlsks a550ciated with greater competltlon for decreased opportunitles for funding wlth the need to continue to provide high quality servlces to vulnerable children and young people. Thls has resulted in Improvements In quality assurance, the development of 8 f uture business platb, and the refreshlng of our funding strategy to dlversify sources of funding. Beneficiaries - YPAS prDvldÈs a unique and comprehensive servlce to a wlde range of chll dren and young people aged 10-25 years. By SLJpportlng children and young people to design, manage and dellver our recent stakeholder event, we were able to ensure that the issues relative tD the children and young people themselves were presented by our stakeholders. Their priorities are fed backto the board to maximise the impact they can have on the future development of the organ15ation. Reputation management - YPAS ha5 continued to raise its proflle and to consolidate its reputation for quallty and reliability. In addltion to achieving quality assurance klte marks. we are a150 in a p051tion to advise other agencles on best practice In our areas of expertise, and to share learnlng on our organisational development In recent years. This is carrled out through our contributlon to stratoglc networks across Statutory and voluntsry sectors. Workforce The workforce has increased from the previous year In rÈspon5e to Health Education England IHEEI workforce trdlning and backfill arrangements and MVRP funding that funds a team of 22 staff membets. Finance - The Board of Trustees has overall responsibllity for ensuring that YPAS has a systÈm of internal control, management and audit to mlttEate risk. Thls system of internal control can provlde reasonable assuran￿ against errors or fraud. Controls safeguard the a5set5 belonging to YPAS and malntain the Integrlty of the accounting records. Reserves pollcy - The amount of unrestrlcted reserves at 31st March 2025 was £267,49312024.' £251.1751 in total, of which free reserves amounted to £257.30912024.' £238,7241. In 2024125, 65% of the Charltys funding ar05e through contrdcts and servlce level agreements, the trustees have therefore revlewed the re5erve5 policy going forward. Tho contracts entered into by Young Persons Advisory se[Ni￿ provide for a 3 months. notlce period by elther side wlshing to.terminate the contract. On this basls the charity would have sufficient tlme to re-organise and decide the future direction and feaslblllty of contlnuing operations, YPAS, policy Is to retain sufflcient unrestricted fundlng to meet its liabillties for redundancy payment5 for 65% of staff. Thls would amount to £23L32312024 £223,919) currently, thus it can be seen that this target has been reached thls year. Related parties The charity works collaboratively with a range of cross sector organisations and commissionlng authorities In PU￿Ult of the charitable aims,, Chlld and Adolescent Mental Health SeNlces, Adult Mental Health Servlce5, Liverpool Chlldren's Services, Llverpool Youth and Play Services, Liverpool City Council. Trustees The trustees who served during the perlod are detailed on page l. A B Jones and H A Fessey retire by rotation and being ellgible offer themselves for re-election. YOUNG PERSONS ADVISORY SERVICE Report of the Trustees Forthe year ended 31st March 2025 Appolntment of trustees Trustees are appointed at the Annual General Meetlng or may be appointed to flll a casual va￿neV or as an addltlon to the ManagementCoun(il provided that the prescrlbed maximum 15 not exceeded. Any person so appolnted shall retsln offlce untll the next AGM and may seek re*lectlon. One thlrd of the remalnlng trustees seek re-electlon by members of the charltablo company pttending tho AGM. The Chair of the trustees Is elected by the Management Council. The Chair of the Management Councll shall pre51de as Chalrman at every Genera5 meetlng. Trustee inductlon and tralnlng New trustees will undergo orlentation to brief them on thelr legal obllgations under charity and company law, the content of the Memorandum Bnd Articles of As50clatlon, the committee and declsion-making processes, the buslness plan and recent financlal perf0m￿nCe of the charlty. During the induction day they meet key omployeos and other trustees. Trustees are encouraged to attend appropriate external tralning events where these wlll facilitate the undertaklng of their role. ststement of trustees. responsibllltles The trustees, who are also the dlrectors of Young Person5 Athlsory Servlce for the purpose of company law. are responsible for preparlng the Trustees, Annual Report Ilncludlng the Strategic Report) and the financial statements in accordance wlth appllcable law and United Kingdom Accountlng Standards Iunited Klngdom Generally Accepted Accountlng Practlcel. Company law requires the trustees to prepare financial statements for each finanelal 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 affair5 of the charftable company and of the incomlng resources and appllcatlon of resources, includlng the income and expendlture, of the charitsble company for that perlod. In preparlng these finandal ststements. the trustees are requlred to.. selert sultable accountlrng pollcle5 arsd then apply them conslstentty; obsetve the methods and prlnciples In the charltles SORP 2019 IFRS 1021; make judgements and estlmates that are reasonable and prudent. state whether applicable UK Accountln8 Stsndards have been followed, subjert to any materlal departure5 dlsclosed and explalned In the flnandal statements,, and prepare the financial statements on the goin8 concern basls unless it is In3ppropri8te to presume that the charitable company will continue in operation. The trustees are responslble for keeplng adequate accountlng records that disclose vAth reasonable accuracy at any time the financial positton of the charltable company and enable them to ensure that the financlal statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charitablè company and hence for taking reasonable steps for the preventlon and detection of fraud and other irregularltles. Trustees, statement of dlsclosure of informatlon ta the audltors Each of the person5 who is a trustee at the date of approval of this report confirm In so far as they are aware that.. there is no relevant 2udit Information of which the charltable companws audltor is unaware, and the trustees have tsken all steps that they ought to have taken to make themselves aware of any relevant audit informatlon and to establlsh that the auditor is aware of that information. YOUNG PERSONS ADVISORY SERVICE Report of the Trustees For the year ended 31st March 2025 Audltors A resolution for the reappolntment of Mitchell Charle5worth IAuditl Ltmlted as audltor ￿11 be proposed at the forthcoming Annual General Meetlng. By Order o rustees A Kerr Truste 14th October 2025 Mitchell Charlesworth (Audit) Limited Accountants Suites C, D, E & F , 14th Floor, The Plaza 100 Old Hall Street . Liverpool . L3 90J YOUNG PERSONS ADVISORY SERVICE Independent Auditorfs Report to the Members of Young Persons Advi50ry Servlce For the year ended 31st March 2025 OpSnlon We have audited the financlal ststements of Young Persons Advlsory Service (the 'charltyl for the year ended 31 March 2025 whlch comprlse the statement of financlal activitle5, the balance sheet, the statement of cash flows and the notes to the flnancial statements, includlnE a summary of slgnificant accounting policies. The financial reportlng framework that has been applied In thelr preparation Is appllcable law and United Kln8dom Accounting Standards, includlng FRS 102 The Financlal Reporting Standard applicable In the UK and Repdblic of Ireland (United Kingdom Generally Accepted Accountlng Prdctlcel. In our opinlon the flnancial statements: glve a true and falr vlew of the state of the charitable company'5 affalrs as at 31 March 2025 and of its incomlng resources and applicatlon of resources, including Its income and expenditure, for the year then ended; have been properly prepared In accordance with Unrted Klngdom Generdlly Attepted Account]ng Practice. and have been prepared in accordance with the requlrements ofthe Companle5 Act 2006. Basls for oplnlon We conducted our audit in accordance wlth Intematlonal Stsndards on Auditing IUKI IISAS IUKII and appllcable law. Our responslblllties under those standards are further described In the AudltoRs re5ponslbilities for the audlt of the financlal ststements section of our report. We are Independent of the charity In 2ccordance with the ethlcal requirements that are relevant to our audit of the financial statements in the UK, Includlng the FRC'S Ethlcal Standard, and we have fulfilled our other ethical responsibllitles irT accordance with these requlrements. We believe that the audit evidence we have obtained15 5ufflclent and appropriate to provide a basis for our opinlon. Concluskjns relatlng to 8olng concern In audlting the flnanclal statements, we have concluded that the t1115tees' use of the 8oinE concern basis of accountlng In the preparatlon of the financlal ststements 15 approprlate, Based on the workwe have performed, wehavenotldentifled any material uncertalnties relatlngtoeventsorcondltlons that, Individually or collectlvely, may cast signiflcant doubt on the charlty's abllity to continue as a going concern for a perlod of at least twelve months from when the financial statements are authorised forlssue. Our responsibllltles and the responslbllltles of the trustees wlth respect to goln8 concern are described In the relevant 5ectlons of thls report. io | Page Mitchell Charlesworth (Audit) Limited Accountants Suites C, D, E & F 14th Floor, The Plaza 100 Old Hall Street Liverpool L3 9QJ YOUNG PERSONSADVISORY SERVICE Independent Audltor's Report to the Members of Young Persons Advisory Service For the year ended 31st March 2025 Icontinued) Other Information The othor informatlon comprises the Information included in the annual report other than the flnancial 5tstements and our audltor's report thereon. The trustees are responslblè for the other Informatlon contalned wlthin the annual report. Our opinion on the financial ststements does not Cover the other Information and, except to the extent otherwlso expllcltly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, In dolng so, consider whether the other information 15 materially inconslstent wlth the flnancial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identlfy such material incon515tencies Dr apparent material misststements, we are required to determlne whether this give5 rise to a material misst2tement in the flnanclal statements themselves. If, besed on the work we have performed, we concludo that there is a materlal mi55tatement of this Other information, we are requlred to report that fact. We have nothing to report In this regard. Oplnions on other matters prescribed bytho Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit.. tho Information glven In the trustees, reporL which includes the directors, report and the strateglc report prepared for the purposes of company law, for the financial year for whlch the financlal statements are prepared is consistent wlth the financial 5tatements,' and the Strategic report and the dlrectors, report Included withln the tru5tees' report have been propared In accordance with applicable legal requirements. Matters on whlch we are required to report by exceptlon In the light of the knowledge and understandlng of the charity and Its environment obtalned in the course of the audit, we have not identified material mlsstatements in the strategic report or the directors, report included wlthin the trustees, report. We have nothing to report in respect of the followinE matters in relatlon 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 nct been received from branches not vlsited by us; or the financlal statements are not In agreement with the accounting records and returns,. or cèrtain dlsclosures of trustees, remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit. 11 | Page Mitchell Charlesworth (Audit) Limited Accounta nts Suites C, D, E & F 14th Floor, The Plaza 100 Old Hall Street Liverpool L3 9QJ YOUNG PERSONS ADVISORY SERVICE Independent Audltorfs Report to the Members of Young Persons Advisory Servlce For the year ended 31st March 2025 {continued) Responsibllltles of trustees As explalned more fully In the statement of trustees, responslbilities, the trustees, who are also the directors of the charity for the purpose of company law, are responslble for the preparation of the financial statements and for belng satisfied thattheygive a true and fair view, and for such intern81 control asthe trustees determine is necessary to enable the preparation of financial ststements that are free from m2terial misstatement, whether due to fraud or error. In preparlng the financial statements, the trustee5 are re5pon5ihle for assesslng the charlty's abllity to continue a5 a going concern, disdoslng, as applicable, matters relatod to going concem and using the golng concern basls of accounting unles5 the trustees either intend to Ilquidate the charltable company or to cease operations, or have no reallstlc alternative but to do so. AudIt0￿$ responsibilltles for the audlt of the financial statements Our objective5 are to obtain reasonablo assurance about whether the financial statement5 as a whole are free from material misstatemenL whether due to fraud or error, and to Issue an audito¢s report that includes our oplnion. Reasonable assurance 15 8 high level of assurance but Is not a guarantee that 2n audlt conducted in accordance wlth ISAS IUKI will always detect a material misstatement when it exists. Mlsstatements can arise from fraud or error and are considered material if, indivldually or In the aggregate, they could reasonably be expocted to Influence the economic decisions of users taken on the basls of these flnanclal statements. Irregularities, including fraud, are instsnces of non-compllance with laws and regu13tions. We d￿ign procedures in Ilne wlth our responslbllltles, outlined above, to detect material mi55tatements in respect of Irregularttie5, including fraud. The extent to whlch our prO￿dureS are c2pable of detecting irregularitie5, Includlng fraud. Is dotalled below. Extent to which the audit was consldered capable of detectlng Irregularitie5 including fraud We identify and assess the risks of material misstatement of the flnancial ststements, whether due to fraud or error, and then deslgn and perform audlt procedures responsive to those risks, includ1ng obtaining audlt evldence that 15 sufficient and appropriate to provlde a basis for our opinlon. 12 | Page Mitchell Charlesworth (Audit) Limited Accountants Suites C, D, E & F . 14th Floor, The Plaza 100 Old Hall Street . Liverpool L3 9QJ YOUNG PERSONS ADVISORY SERVICE Independent Auditorfs Report to the Members of Young Persons Advisory Service For the year ended 31st Marth 2025 (continued) Identlfyfng and assessin8 P¢)tsntlal rlsb related to lryegularlties In Identifyln8 and assesslng rlsks of materlal misstatement in respect of Irregularltle5, Induding fraud and non- compliance with laws and regulations, we consldered the followlng: the nature of the Industry and sector, control envlronment and buslness performan￿. the charlty's own assessment of the rlsks that irregularitles may occur elther as a result of fraud or error; the results of our enquirles of m3n3gement and members of the Board ofTrustees of their own identlficatlon ond assessment of the rtsks of Irregularlties: any matters we Identlfled havln8 obtalned and revlewed the charltys documentatlon of their policies and procedures relatlnE to: Identlfyln& evaluating and complylng wlth laws and regulatlons and whether they were aware of any instances of non-compllance; and dctectin8 and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud,. and the internal controls estsbllshed to mitl8ate risks of fraud or non-complian¢e with laws and regulations; and the matters d15cussed among tho audSt enEa8ementteam regardin8 how and where fraud might occur In the financlal statements and any potential indlcators of fraud. As a result of these procedure5, we consldered the opportunltles and incentlves that may exist wlthin the organlsation for fraud and Identlfled the greatest potontlal for fraud In the followlng areas: lil The presentatlon of the charlty's Statement of Financial Actlvities,1111 revenLie recognltlon, and {liil the overstatement of salary and othercosts. In common with all audits under ISAS (UKI, we are also required to perform speclfic procedures to respond to the risk of management override. We also obtslned an understandlng of the legal and regulatory frnmework that the charty operates In, focusln8 on provislons of those laws and re8ulations that had a direct effect on the detemiinatlon of material amounts and dlsclosures in the flnanclal statements. The key laws and regulations we consldered In thls context Included the UK Companlo% Art and the Statement of Recommended Prdctlce - 'Accounting and Reporting by Charltie5' Issued by the joint SORP maklng body, In addltion, we considered provlslons of other laws and regulations that do not have a direct effect on the finandal statements but compllance with whlch may be fundamental to the charivs ability to operate or to avDld a material penalty. These Included Safeguardlng and Dats Protection Regulations. 13 IPage Mitchell Charlesworth (Audit) Limited Accountants Suites C, D, E & F . 14th Floor. The Plaza 100 Old Hall Street . Liverpool L3 9QJ YOUNG PERSONS ADVISORY SERVICE Independent Audltorfs Report to the Members of Young Persons Advlsory Service FOY the year ended 315t Marth 2025 (continued) Audlt response to rlsks Identffied As a result of performlng the above, we identlfled the presentation of the charivs Statement o* Financial Attivitles, revenue recoBnltiDn and overststement of wages and other costs as the key audlt matters related to the potentlal rlsk of fraud. The key audlt matters settlon of our report explains the matters in more detsll and also descrlbes the specific procedures we performed in response to those key audit matters. In additlon to the above, our prO￿dureS to respond to rtsks identified included the following: revlewlng the financial statement disclosures and testing to supporting documentation to assess Complian￿ wlth relevant laws and reBulatlons describod above as having a direct effect on the flnanclal statements; enqulrlng of management and members of the Board of Trustees conceming actual and potentlal Iltlgatlon and claims; performlng analytlcal procedures to Identlfy any unusual or unexpected relatlonships that may indicate risks of materlal misstatement due to fraud,. reading minutes of meetlngs of those charged wlth govemance and re￿ewIng correspondence wlth relevant authorltles where matters identlfied were significant,. In addressing the rtsk of fraud through management override of controls. testlng the approprlateness of journal entries and other adjustments; assessing whe.hor the jts,d8ements made in making accountlng estimates are Indlcatlve of a potentlal blas,, and evaluatlng the buslne5s rationale of any slgniflcant transartlons that are unusual oroutslde the normal coU￿e of business. We a150 communicated relevant Identlfied laws and regulations and potential fraud rlsks to all engagement team members and remained alert to any indlcatlons of fraud or non4ompllance wth law5 and regulatlon5 throughout the audlt. A further description of our responslbllities forthe 8udlt of the finanrJal statements Is locatrd on the Flnanclal Reporting Councll's webslte at http://www.frc,org.uklauditorsresponslbllities, This descrlption forms part of our audltor's report. Use ol our report Thls report is made solely to the charltable company's members, as a body, in accordance wlth Chapter 3 of Part 16 of the Companles Act 2006. Our audit work has been undertaken so that we might stste to the charitable companvs members those matters we are requlred to state to them in an audltors, report and for no other purpose. To the fullest extent permltted by law, we do not accept or assume re5Donsibility to anyone other than the charltable company and the charltable company's members a5 a body, for our audlt work, for thls report, or for the oplnions we have formed. Phlllp Grlfflth5 (Senlor Statutory Audltorl For and on behajf of Mitchell Charlesworth {Audlt) Umlted 14th October 2025 Accountants Statutory Audltor SuitssC.D,E&F 14th Floor, The Plaza 100 Old Hall Street Llverpool L3 9QJ 14 Ipage YOUNG PERSONS ADVISORY SERVICE Statement of Financlal Activities For the year ended 31st Marth 2025 Summary Income and Expendlture Account Total 2025 Total 2024 Notes Unre5trlcted Restrlcted Income from: Donatlons and le8ades Charltable actfvitles Other tradlng activltles 13,129 47,906 61,035 81,209 6,365,983 6,365,983 6,213,436 5,456 4,290 5,456 Total income 18,585 6,413,889 6,432,474 6,298,935 Expenditure on: Ralslng funds Charitable actlvities 1.068 2,267 6,410,583 6,412,850 6,325,665 Total expendlture 2,267 6,410,583 6,412,850 6,326,733 Net Income/(expendlture) 16,318 3,306 19,624 {27.7981 Total funds brought forward 251.175 766,865 1,018,040 1,045,838 Total funds carrfed forward 267,493 770,171 1,037,664 1,018,040 The charity has no recognised gains or losses other than the results for the year as set out above. All artivities of the charlty are classed as continulng. The notes on pages 19 to 33 fomi part ofthese financial statements. 15 IPage YOUNG PERSONS ADVISORY SERVICE ststement of Flnancial Activltles For the year ended 3tst March 2025 Comparative Inforniatlon for the year ended 31st March 2024 Summary Income and Expenditure Account Total 2024 Total 2023 Notes Unrestrlcted Re5trlcted Income from: Donatlons and legacle5 Charitable actlvities Other trading artlvltles 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 Expendlturo on: Ralsln8 funds Charltablo actlvltl 1,068 1.068 6,323,096 6,325,665 1.554 7,087,756 2,569 Total expendlture 2,569 6,324,164 6,326,733 7,089,310 Net income/{expendlturel 21.642 149,4401 127,7981 (641,0241 Totsl funds brought foTward 229,533 816,305 1,045.838 L686,862 Total funds carried forward 251.175 766,865 1,018,040 1,045.838 The charity has no reco8nised gains or losses other than the results for the year as set out above. Ail actlvlties of the charlty are classed as contlnulng. The notes on pages 19 to 33 fomi part ofthese financial statements, 161Page YOUNG PERSONS ADVISORY SERVICE Balance Sheet 31st March 2025 Notes 2025 2024 Flxed assets Tanglble assets 233,540 293,538 Current assets Debto Cash at bank and In hand 14 22 507,182 887,472 541,997 271,574 1,394,654 913,571 Credftors Amounts falllng due wlthin one year 15 1590,5301 1189,0691 Net current assets 804,124 724,502 Total assets less current Ilabllltles 1,037,664 1,018,040 Unrestricted fund5 General fund5 18 267,493 251,175 R@strlcted funds 19 770,171 766,865 Total funds 20 1,037,664 1,018,040 The financial statements on pages 15 to 33 were approved by the Trustees and authorlsed forlssue on 14th October 2025 an ned on thelr behalf by'.- rr Trustee Company Registration Number: 2596423 The notes on pages 19 to 33 forrn part of th￿e financial statements. YOUNG PERSONS ADVISORY SERVICE Statement of Cash Flows For the year ended 31st March 2025 Total 2025 Totsl 2024 Notes Cash flows from operatlng activltles Net cash provkled by operatlng actlvlties 21 526,578 {260,277} Cash flows from Investlng activitles Purchase of tangible flxed assets 110,6801 124,9251 ChanEe In Cash and eash equivalents In the year endlng 315t March 2025 515.898 (285.2021 Cash and cash equlwalents as at tst Aprll 2024 371,574 371,574 Cash and cash equlvalÈnts as at3tst March 2025 22 887,472 371,574 181 Page YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 3tst fviarch 2025 Summary of accountin8 pollcles (a) General Informatlon and basls of preparatlon Young Persons Advisory Service is a company Ilmlted by guarantee and a re815tered charity in England and Wales, In the event of the charity being wound up, the liability in respect of the guarantee is limited to El per member of the charity. The address of the reglstered office Is given In the charity infomiation on page I of these flnancial ststoments. The nature of the charity's operations and prlnclpal artlvltles are set out In the Trustees, Report on page 2. The charity constitute5 a public benefit entity as defined by FRS 102. The financial statements have been prepared In accordance wlth Accountlng and Reporting by Charities: Statement of Recommended Practice appllcable to charltles preparlng thelr accounts In accordance with the Financial Reporting Standard applicable In the United Kingdom and Republlc of Ireland (FR5 1021, the Companle5 Act 2006 and UK Generally Accepted Accounting Practice. The flnanclal statements are prepared Dn a going concern basls under tho hlstorlcal cost conventlon. The flnanclal statements are prepared in sterling which is the functional currency of the charlty and rounded to the nearest £1. The significant accounting policies applied in the prepar8tion of these financial statements are set Dut below. These policies have been consistently applied to all years presented unless Otherwlse stated. (bl Funds Unrestricted funds are available for use at the discretion of the trustees in furth8rance of the general Dbjectives of the charlty where they have not been deslEnated ft)r other purposes. Restricted funds are funds whlch are to be used In accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purp05e5. The c05t of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial ststements. Income recognltlon All Incomlng resources are included in the Statement of Financial Activities15oFAI when the charity is legallv entitled to the income after any performance condltions have been met, the amount Can be measured reliably and it is probable that the income will be received. For donatlons to be recogn15ed the charlty will have been notified of the amounts and the settlement date in writlng. If there are conditions attached to the donation and this reqUI￿S a level of performance before entltlement can be obtained then income is deferred until those conditions aro fully met or the fulfilment of those conditions Is wlthln the control of the charity and It Is probable that they will be fulfilled. Donated facilitie5 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 determlned on the basls of the value of the Elft to the charlty. A corresponding amount is recognised in expenditure. No amount Is Included In the financlal statements forvolunteer time in line with the SORP IFRS 1021. Further detail 15 given in the Tru5tees' Annual Report. Income from tradlng 2CtlvlUes includes Income earned from fundralslng events and trading activities to raise fund5 for the charity. Income is received in exchange for supplylng goods and servlces in order to raise funds and Is recognlsed when entitlement has occurred. 191 Pa£e YOUNG PERSONS ADVISORY SERVICE Notes to the Financlal Statements Year ended 31st March 2025 Accountlng pollcles {contlnued) Income from tharltable actlvltles includes income recelved under contract or where entitlement to grant funding is subject to special performance conditlons and is recognised as earned as the related servlces are provlded. Grant i ncome included In thi5 Category provides fundlng to support. performance activities and is recognlsed when there Is entltlement, certainty of receipt and the amounts can be measured wlth sufficient reliability. (d) Expenditure recognitlon All expendlture is accounted for on an accruals basis and has been classlfied under headings that aggregate all costs related to the category. Expenditure is recognlsed where there is a le£al or constructive obllgation to make payments to thlrd parties, it is probable that the sottlement will be required and the amount of the obligation can he measured reliably. It Is categorlsed u nder the followlng headings.. Costs of raising f unds. Expenditure on charitable actiwties. Other oxpenditure represents those items not fal lin8 into the categori￿ above. Irrecoverable VAT Is chargod as an expense agalnst the activity for which expenditure arose. (el Support costs allocation Support costs are those that asslst the work of the charity but do not directly represent charltable actlvitles and include offlce costs, governance costs and administrative payroll costs, They are incurred directly in SUPPOrt of expenditure on the objects of the charity and Incl ude project management carried out at tho charity's reg15tered office. Where Support costs cannot be directly attrlbuted to particular heèdings they havo been allocated to cost of raising f unds and expendlture on charitable actlvitles on a basis con515tent wlth use of the resources. Premises and overhead5 have been allocated on the basis of staff numbers, Fund-rnising c05t5 are those Incurred In seeklng voluntary contributions and do not include the costs of disseminating information in support of the charitable activltles. The analysls of these costs is included in note 7, (f} Tangible fixed assets Tangible fixed assets are stated at cost lor deemed c05tl or valuatlon less accumulated depreriation and accumulated impairment losses. Cost includes costs directly attributable to maklng the asset Capable of operating as intended. Depreciation is provided on all tangible flxed assets, at rates calculated to write off the cost, less estimated resldual value, of each asset on a systematic ba515 over its expected useful life as follows., Freehold property Freehold property Improvements Leasehold property Improvements Fixtures and flttin85 4% per annum IO% reduclng balance IO% per annuml 12.5% per annum17 years life 25% reduclng balance IT equipment depreciation has chan6ed from 25% per annum previously to: Servers and HSCN network All other IT equlpment IO% per annum 6 years life 20 | Page YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2025 Accountlng pollcles (contlnued) (B) DebtOTS and creditors receivable / payable wlthin one year Debtors and credltors wlth no stated Interest rate and recelvable or payable wlthln one year are recorded at transactlon prlce. Any losse5 arlsln8 from Impalrment are recoBn15ed In expendlture. (h) Provi51ons Provlslons are recognlsed when the charlty has an obligatlon at the balance sheet date as a result of a past event, It Is probable that an outflow of economlc benefits wlll be required in settlement and the amount can be reliably estimated, 111 Operatlng leases Rentals payable and receivable under operating leases are charged to the SOFA on a straight line basis over the period of the lease, 111 Employee beneflts When employees have rendered service to the charity, short-terrn employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service, The charlty operate5 a defined eontrlbutlon plan for the benefit of Its employees. Contrlbutlons are expensed as they become payable. {]() Tax The charlty Is an exempt charlty Withln the meanlng of schedule 3 of the Charitle5 Act 2011 and Is consldered to pass the tests set out in Paragraph I Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purpose5, (l) Golng contern The financlal statements have been prepared on a going concem basls as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of Incomè and expendlture for 12 months from authorlsing those flnancial statements. The budgèted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. 21 | Page YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2025 Income from donatlons and legacle5 Total 2025 Total 2024 Unrestrlcted Restrl¢ted Donations Donat'ed Central Hub rebulld Donated servlces 13,129 13,129 19,921 13,382 47,906 47,906 47,906 13,129 47,906 61,035 81,209 £61,288 of the above income in 2024 was attributable to restricted funds and £19,921 of the above income In 2024 was attri butable to unrestricted funds. Inrome from charltable actlvltles Total 2025 Total 2024 Restricted Counselllng and psychotherapv Cheshifft & M/slde- ICB/ILlverpool NHS CCGI Cheshire & M/side - ICB/ILiverpool NHS CCGI - Youth Justice Funding Cheshire & M/side- ICB/ILiverpool NHS CCGI - Spinning World Cheshire & M/slde/lLlverpool NHS CCGI - 18 to 25 Cheshlre & M/slde/lKnowsley NHS CCGI Health Education England Departrnent of Health & Soci81 ca￿ IDHSC- Branching Out Higher Education Institute Liverpool CC- Domestle Abuse Other funding Cheshlre & Merseyslde - ICB - TAPPS MVRP Flourishing Families Participation projects and group activitie5 LCC Integrated YotAth & P5ay Service LFC apprenticeship Othergyrofundin8 ACES PDP Youth Access Youth Endowment Fundlng (Peer Actlon Controll Aspire 1,848.509 1,848,509 1,665,057 66,000 91,395 277,072 45,094 1,351,532 273,139 66,000 91,395 277,072 45,094 1,351,532 273,￿9 64,986 91,658 445,956 88,692 1,054,055 15,000 30,000 7,280 55,000 1,036,020 30,000 861 30,tK)O 861 400,000 400,000 66,961 15.933 6,087 51,183 2,929 66,961 15,933 6,087 51,183 2,929 59,100 3,983 7,328 164,846 10,161 10,161 Schools outreach Services Cheshire & M/slde - ICB/ILlverpool NHS CCGI - Seedlings project 523,665 Cheshlre & M/side ICB/ILlverpool NHS CCGI - SDF MHST 240,472 Cheshire & M/side - ICB/ILiverpool NHS CCGI - Primary Care Liaison Liverpool Sd)ools MHSTWave 11 Alder Hey. MHST Alder Hey- Secondary School Provision 523,665 240,472 437,651 305,953 483,994 325,867 172,703 32,426 50,000 483,994 325,867 172,703 32,426 50,000 485,390 310,327 6,365,983 6,365,983 6,213,436 All of the above Incom@ In 2024 wzs attrlbutable to restricted funds. 221 P8ge YOUNG PERSONS ADVISORYSERVICE Note5 to the Financial Statements Year ended 31st imarch 2025 Income from other tradinE activities Unrestrlcted funds Total Total 2025 2024 Other 5,456 4,290 Expendlture on ralslng funds Total 2025 Total 2024 Unrestritted Restrlcted Fundraisin8 events costs 1,068 All c)f the above expenditure in 2024 was attributable to unrestrlcted funds. 23 | Page YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 3tst March 2Q25 6. Analysis of expendilure on charitable activitles Attlvitles Grant undertaken funding of Support directly artivities Costs Total 2025 Total 2024 Counselllns and psychotherapy Cheshire & Mlslde - ICB /ILiverpool NHS CCGI Cheshire & Mlside - ICB IILiverpool NHS CCGII Youth Justice Fundlng Cheshire & M/slde - ICB IILiverpool NHS CCG - Splnnlng World Depart of Health & S, C. (Beyond a Place of Safety) Cheshlre & Mlside /ILlverpool NHS CCGI - 18 to 25 Llverpool NHS CCGI (Youth Mental Health Services) Cheshlre & M/side /IKnowsley NHS CCGI Health Education England Department of Health & Social Care IDHSC- Branching Outl Liverpool CC- Domestic Abuse H igher Education Institute Transition Fund IBi8 Fundl Prograrn ITransformation Fundl l & H Rauslng- Youth Centre Recovery Other LCC- Mayor5 Hardshlp Fund 19-2Q Bi8 Lottery Covid expenditure Charity Aid Foundation - Covid surge planning Cheshire & Merseyside - ICB-TAPPS MVRP Flourlshlng Familles Central Hub rebulld Participation prole¢ts and group actlvltles LCC InteErated Youth & Play Service LiverpoDI NHS CCG- GP Chémps Gyro fundlng ACES PDP Youth Access LFC apprenticeshlp Youth Endowment Funding (Peer Action Collectivel Coop Soclal Actlon Asplre 5chools/ outreach seNlce Cheshire & M/side- ICB /ILiverpool NHS CCGI Seedllngs project Cheshlre & Mlside- ICB /( Liverpool NHS CCGI - SDF MHsr Cheshlre & M/slde - ICB /ILiverpool NHS CCG )- Primary Care Liai50n Liverpool Schools Seedllngs MHST Wave 11 Alder Hey MHST Alder Hey- Secondary School Provlslon Donated Services 1,600,208 439,771 2,039,979 1,637,928 57,010 9,989 65,999 64,986 70,190 13,038 218,510 14,632 38,179 656,387 21,205 91,395 91,658 13,038 17,787 279,819 448,776 14,632 14,666 45,094 88,692 948,991 1,041,981 61,310 6,915 292,604 238,796 23,892 3,492 86 132 1,504 6,542 911 3,359 893 34,343 6,108 273,139 30,CQO 3.492 86 132 1,504 6,542 911 3,359 893 30,000 19,902 95 146 2,005 13,377 1,496 4.069 1,190 55,000 560,915 875,105 15,366 505,828 55,087 55,322 61 6,087 35,394 2,237 8,442 1,704 76 10,161 11,640 66,961 61 6,087 51,183 2,928 15,933 1,704 76 10,161 59,100 70 7,328 15,788 691 7,491 3,983 2,136 71 415,900 107,765 523,665 437,651 174,533 65,920 240,472 496,498 371,466 258,806 119,921 23,898 38,591 47,906 9, 150 104,180 67,060 52,782 8,528 11,409 484,796 486,370 325,866 310,327 172,703 32,426 50,000 47,906 50,OCKI 47,9 5,024,115 9,150 1,379,585 6,412.850 6,325.665 24 | Page YOUNG PERSONS ADVISORY SERVICE Notes to the Flnancial Statement5 Year ended 31st March 2025 Analysls ot expendlture on tharitable actlvities {wntinuedl £6,362,67712024.' £6,275,190) of the above costs were attrlbutable to restrlcted funds and £2,26712024,. £2,569) were attrlbutablo to unrestricted funds. Analysls of support costs Counselllng Psychotherapy dlrect Drop in & group actlvity School Outreach Servlce Total 2025 Total 2024 Governance Finance salaries HR and general administration salarles Management salaries Other overheads 11,948 34,139 362,702 188,854 328,689 459 1,312 13,943 7,260 12,636 5,387 15,391 163,527 85, 147 148,191 17,794 50.842 540.172 281,261 489,516 18,552 33,538 275,676 286,981 498,190 926,332 35,610 417,643 1,379,585 1,112,937 Total support costs are apportloned on a per capita basis. Net income for the year Total 2025 Total 2024 This is stated after charglng.. Depreciation Profit/Loss on dlsposal of tanglble fixed assets Auditors, remunor2tlon current year non audit services Operating lease rentals 70,362 316 77,651 4,709 9,420 8,374 18,091 7,050 11.502 25.612 Auditorfs remuneration Total 2025 Total 2024 Fees payable to the charlty's audltor land Its assoclatesl for the audit of the charivs annual accounts 9,420 7,050 Fees payable to the charity's audltor land Its assoclatesl for other services: Other services 8,374 11,502 io. Staff co¢(s and numbers Total 2025 Total 2024 Salzries and wages Social security costs Pension CDStS 4,772,490 463,611 104,095 4,613,852 437,711 98,277 5,340,196 5.149,840 25 | Page YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2025 io. Staff costs and numbers {contlnued} The average number of employee5 (based on full tlme equlvalentsl during the year was as follows: 2025 Number 2024 Number Total 140 140 The number of employees who re￿iVed remuneration in exce55 of£60,000 per annum are Ilsted below.. 2025 Number 2024 Number £60,0(XJ - £69,999 £70,000- £80,000 ii. Trustee5' and key management personnel remuneration and expenses Total 2025 Total 2024 Remuneratlon of key management personnel 252,206 257,722 12. Taxation The comp2ny Is exempt f rom corporation tax on its charitable activiti￿. 13. Tanglble flxed assets Freehold Leasehold Land and Property Property IT Flxturos Buildings Improvements Improvements Equlpment & Flttlngs Total Cost At 1st April 2024 Additions Disp05a15 99,835 217,003 191,235 386,440 9,172 12,9971 84,904 1,508 979,417 10,680 12,9971 At 31st March 2025 9g,835 217,003 191,235 392,615 86,412 987,100 Depreciatlon At 1st April 2024 Disposals Charge for the year 52,650 193,247 139,D46 242,180 12,6811 37,439 58,756 685,879 12,5811 70,362 2,393 2,376 21,240 6,914 At 31st March 2025 55,043 195,623 160,286 276,938 65,670 753,560 Net book wJlue At 31st March 2025 44,792 21,380 30,949 115,677 20,742 233,S40 At 31st March 2024 47.185 23,756 52,189 144,260 26,148 293,538 Included in Land and Buildings 15 an estimated figure for land of £40,000 whlch has not been depreciated. 261 Page YOUNG PERSONS ADVISORY SERVICE Notes to the Financlal Statements Year ended 31st March 2025 14. Debtors 2025 2024 Grants receivable Prepayments and accrued Income Other debtors 59,445 445,455 2,282 197,983 340.446 3,568 507,182 541,997 15. Credltors: Amounts falllng due wlthln one year 2025 2024 Trade creditors Accruals and defe￿ed Income Social securlty and other tsxes other creditors 12,117 558,651 37,284 27,319 105,386 19,080 19,762 590,530 189,069 A bank overdraft facility Is secured by a charBe over the charlty's freehold land and buildlngs. 16. Commltments under operatlng leases At 31st March 2025 the charlty had aggregate annual commitments under non-cancellable operating leases as Set out below: 2025 2024 Operating leases which explre,. withln one year withln 2 to 5 years 15,131 7,885 17,354 25.979 23.016 43,333 17. Members Ilabillty The company is limlted by guarantee and has no Share capital. Every member of the charlty undertakes to contribute to the assets of the charity, in the event of it being wound up while he or she is a member or withln one year of cea5inE to be a mernber for debts and liabilities cf the charlty contracted before he or she ceases to be a member, such amount as may be required not exceeding £1. 18. Unrestricted funds A5 at 1st Aprll 2024 Asat31 March 2025 Income Expendlture General fund 251,175 18,585 12,2671 267,493 Comparative Information In respect of the precedln8 perlod is as follows., Asattst Aprll 2023 As at 31st March 2024 Income Expendlture General fund 229,533 24,211 12.569) 251,175 271 Pa8e YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 3tst March 2025 19. Restrlcted funds As at 1st April 2024 As at 31st Expendlture March 2025 Income Counselling and psychotherapy Cheshire & M/side- ICB /IUverpool NHS CCGI Che5hlre & M/5ide- ICPJ IILiverpool NHS CCGA - Youth Justice Funding Cheshire & M/slde- ICB I(Liverpool NHS CCG - Spinnlng World Depart of Health & S. C. (Beyond a Pla￿ of Safety) Che5hlre & M/slde /ILlverpool NHS CCGI - 18 to 25 Llverpool NHS CCGI (Youth Mental Health Servlce51 Cheshlre & M/side /IKnowsley NHS CCG) Health Education En8land Departmentof Health & Social ca￿ {DHSC- Branching Outl Hlgher Educatlon Institute Transition Fund (Big Fund) Pro8fdm (Transformation fyjndl Llverpool CC- Domestlc Abuse J & H Rausing- Youth Contre Re.covery LCC- Mayors Hardship Fund 19-20 Other Fundlng Big Lottery Covld expenditure Charity Aid Foundat5on - Covid surge plannln8 MVRP Flourlshing Families Partlcipatlon projects and group actlvitles LCC Integrated Youth & Play Sorvlce Llverpool NHS CCG-GP Champs LFC apprentlce5hlp Other gyro fundlng ACES PDP Youth Access Youth Endowment Funding {Peer Action Collective) Co-op Soclal Actlon Aspire Schools/outreach servl Cheshlre & M/side- ICB /{Liverpool NHS CCGI - Seedlln85 proJert Cheshire & M/side- ICB /( Liverpool NHS CCGI - SDF- MHsr Cheshire & M/side - ICB /IUverpool NHS CCGI- Primary Care Liaison Liverpool Sthools MHSTWave 11 Alder Hey- MHST Alder Hey- Secondary School Provision Other Property Purchase Fund Bulldlng Fund Land Ald Centra5 Hub rebulld Donated Servlces 194,136 1,848,509 12,039,978) 2,667 66,OlX) (66,WOI 91,395 191,3951 (13,0381 1279,8191 114,632 (45,0941 {948,9911 33,246 8,458 39,760 20,208 5,711 25,128 277,072 45,094 235,241 1,351.532 637,782 273,139 1273,1391 13,492) 186} 11321 130,0001 11,5041 19111 (861} {3,359 {8931 1560,9151 9,225 855 1,316 5,733 769 1,184 30,OC 6,015 1,431 4,511 520 861 6,718 3,571 160,915 3,359 2,678 400,000 66,961 166,9611 1611 115,9331 16.087) (51,183) 12,9291 11,7041 176) 110,1611 554 493 15,933 6,087 51,183 2,929 5.114 76 3,410 10,161 523,665 (523,665) 240,472 {240,4721 483,994 325,867 172,703 32,426 50,OCIJ 1483,9941 (325,867) {172,703) (32,426) 150,000> 47,186 9,464 746 2,036 12,3931 1946} 175) 44.793 8,518 671 2,036 47,906 147,906) 766,865 6,413,889 16,410,583) 770,171 28 | Page YOUNG PERSONS ADVISORY SERVICE Notes to the Flnanclal Statements Year ended 31st March 2025 19. Re5trfcted funds {contlnued) Comparatlve information In respect of the precedSng perfod is as follows: As at 1st Aprll 2023 As at 31st Expendlture March 2024 Income CounsellinB and psychotherapy Cheshlre & M/sSde- ICB /ILlverpool NHS CCGI Cheshlre & Mlslde- ICB /IUverpool NHS CCG/ )- Youth Justice Funding Che5hlre & M/slde- ICB/IUverpool NHS CCG- Spinnlng World Depart of Health & S. C. (Beyond a Place of Safety) Cheshlre & Mlside /ILiverpool NHS CCGI -18 to 25 Llverpool NHS CCGI {Youth Mental Health serv1￿S) Cheshlre & Mlside /IKnowsley NHS CCGI Health Educatlon England Higher Education Instltute Transltlon Fund (Big Fund) Program (Transformation Fund) Liverpool CC- Domestic Abuse J & H Rauslng- Youth Centre Recovery LCC- Mayors Hardshlp Fund 19-20 Other Fundin8 Blg Lottery - Covld expenditure Charity Aid Foundatlon - Covld surge plannlng Cheshire & Merseyslde- ICB-TAPPS MVRP Flourlshlng Families Particlpatlon projects and group artmtles LCC Integrnted Youth & Play Servl Liverpool NHS CCG- GP Champs LFC apprentlceship Other gyro funding Youth Endowment Funding (Peer Action Collectlvel Co-op Soclal Action Schoolsloutreach ser¥lce Cheshire & M/5ide- ICB /{Liverpool NHS CCGI - Seedlings proJect Cheshlre & M/side- ICB11 Uverpool NHS CCGI- MHST/Green Paper Cheshire & Mlslde - ICB /ILlverpool NHS CCGI - Primary Care Llalson Llverpool Schools Alder Hey- Secondaryschool Provlslon Other Property Purchase Fund Building Fund Land Aid Central Hub rebuild Donated Services 167.Crf)7 1,665,057 11,637,9281 194,136 64,986 {64,986) 91,658 191,658) {17,7871 1448,776) 114,666 188,6921 11,041,981) {19,9021 1951 {1461 {30,C(JO) {2.CQ51 11,4961 17,280) (4,069) 11,190 (s5,c￿oI (875,1051 51,033 11,278 54,426 33,246 8,458 39,760 445,956 88,692 1,054,055 I5,c￿l0 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,ICQ) 1701 {3,9831 17,3281 {2,1361 1711 624 554 3.983 7,328 7,250 147 5,114 76 437,651 1437.651) 190,545 305,953 1496,4981 1,782 485,390 310,327 50,000 (486,3701 1310,3271 150,¢X)O} 49.579 10,516 829 5,088 12,393) 11,0521 (831 116,434) 147,9061 47,186 9,464 746 2,036 13,382 47,906 816,305 6,274,724 16,324,164) 766.865 29 | Page YOUNG PERSONS ADVISORY SERVICE Notes to the Financlal Statements Year ended 31st March 2025 20. Restrlcted funds (contlnued) Llverpool ICB - CAMHS- CORE YIAC Servlces {Cheshlre & Merseyslde) Funds counselllng posts In psychological theraples servlce and, information, advice and guldance worker posts In support serv1￿. Uverpool ICB - CAMHS - Youth Justlce (Cheshlre & Merseyslde) Funding to provlde therapeutic and support provlsion to address the mental health and emotlonal wellbelng dlfficultles of young people aBe: 12-18 year5 who are at r15k of cr¢minal actlvlty. Liverpool ICB- CAMHS - Splnnlng World (Cheshlre & Merseyslde) Therapeutlc Servi￿ to address the mental health and emotlonal wellbeing of asylum seeklng and refugee young peoplo. Uverpool ICB - CAMHS- 1&25 (Cheshire & Merseyslde) Funding to provide therapeutlc and support provislon to address the mental health and emotlonal wellbelng dlfficultles of young adults a8ed 18 to 25 year5. lthowsley IC8- CAMHS Icheshlre & Merseyslde) Communlty based therapy provislon targeted at the Knowsley population of youn8 people aged 18-25 years. Health Educatlon England Funding to support the recruit to train opportunitles of 5 x parenting practitioners and I x CBT practitioner. On completlon of the trdinlng, provlders are to seek additional resource to allow for the tralned / quallfled staff to be embedded as part of the dellvery menu. Health Educatlon England IHEII - 5alford University. DHSC- BranchlnB Out Dellvorin8 a wide range of youth, Informatlon, advlce and counselllng services to address the mental health and emotional wellbein8 dlfficulties of children and young people111- 251 across Liverpool, Sefton and Knowsley. Talent Match To provldÈ a therapeutlc sery1￿ to hard-to-reach young adults 118-241 who are NEET INot in Education Employment orTrdinin81. Hlgher Educatlon Instltuto Funding to support the sustainablllty of CYPIAPT trained staff and workforce development. Uverpool CC- Domestlc Abuse Fundin8 to support the therapeutlc needs of children and youn6 people aged 10-18 yearswho have experienced and areatrisk of domestic abuse, Llverpool ICB- CAMHS- TAPPS Icheshlre & Merseyslde} Funding to support the ftxed term112 months) Tr8lnee Assoclate Psychological Practltloners (TAPPS} as part of a national workforce Inltlative. Merseyslde Violence Reductlon Progrdmme - Flourlshlng Famllles Funding to support a 2.5 years prolect almed at working with the whole systemic needs of Llverpool famllies. With a team composltlon of Theraplsts and Wellbeing Practitioners deliverlng. LCC {Integrated Youth & Play Servlce-supported by a Servlce Level Agreement) Funds the Support Servlce GYRO lagedll-251 and generlc daily drop-in (aged 16-25l5ervl￿. LFC Apprentlceshlp Fundin8 for a youth work apprenticeshlp based at YPAS. Other Gyro fundlng Various grants for LGBT events and activitles. 30 Ipage YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2025 20. Restrlcted ￿ndS Icontlnuedl ACES PDP A project that allows young people who are struggling as a result of their ACES (Adverso Chlldhood Experiences) to be allocated to a buddy (Youn8 Peer Researcher) to help them navigate what broader servlces are available that addresses their personal development IPDPI of interests and hobbies via a social prescribing model of activities, Youth Accos5 Funding to co-desl8n and deliver Youth Action training. Youth Endowment FundlnE IPèerActlon Control) To identify and recrult young people and supporting them in social action programmes including meetings with key stakeholders and to overseelng all regional programme activity. Co-op Social Action Funding to support the identifled soclal action priorltles of the PAC initiative Researchers and YoungAmba5sadors. supported by young Peer Asplre Funding for research into evidence based practlce for self-harm. Liverpool NHS CCG- Seedllngs project In partnership wlth PSS, the Seedlings Project provides a therapeutic service in Llverpool primary schools, almed at chlldren who are experiencing difficulties with their mental health and emotional well-belng. Liverpool NHS CCG SDF. MHST National Trallblaier funding to support the clinical administration of EMHP'S (Education, Mental Health Practitionersl deliverlng In prlmary and secondary Schools, Liverpool NHS CCG - Primary Care Liaison Funding to provide support and thordpeutic services auoss Llverpool's Clinical Networks, to children and young people at the point GP referral. Llverpool Schools- Seedlings project In partnership with PSS, the Seedlings Project provldes a therapeutic service In Llverpool primary schocls, almed at children who are experienclng dlfficulties wlth thelr mental health and emotional well-being. MHST Wave 11 YPAS allocated to host Wave 11. Recruit to train Education Mental Health Practltioners to dellver mental health services in schools as part of the National Mental Hoalth Support Teams initiatlve and local Whole School Approach Strate£y. Alder Hey- MYHST ISecondment5) Mental Health Support Workers seconded by Alder Hey Hospital to deliver thelr practice against YPAS'S dellvery strategy and supported by secondment agreements. Alder Hey- SocondaryS¢hool Provlslon Funding to support the delivery of the Well-being Clinics In all of Liv@rpool's x 33 secondary schools. Central Hub Refurbishment Donations / financial support received as part of the Central Rebuild Campaign, A 3-year initiatlve. Youth Access Fundln8 to co-design and deliver Youth Action training. 31 | Page YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2025 20. Analysis of net assets between fund5 Unrestrlcted Funds Restrlcted Fund5 Totsl Funds Tangible fixed assets Ne.t cutyent assets/lliabllities 10,184 257,309 223,356 546,815 233,540 804,124 Net assets at 315t March 2025 267,493 770,171 1,037,664 Comparative informatlon In respect of the precedlng period is as follows., Unrestrlcted Funds Restrirted Funds Totsl Funds Tangible fixed assets Net current assets 12,451 238.724 281,087 485,778 293,538 724,502 Net assets at 315t March 2024 251,175 766,865 1,018,040 21. Reconciliation of net Income/lexpendlturel to net cash flows from operatin8 artivities Total 2025 Total 2024 Net l@xpondlturelhncome for the reporting period as per the statement of flnanclal actlvltles 19.624 127,7981 Adjustmentsfor: Depreciation charges Loss on disposal of tangible fixed assets Ilncreasel/decrease in debtors IDecreasel/increase in creditors 70,362 316 34,815 401,461 77.651 4,709 196,446} 1118,393) Net cash provlded by lused Inl operatlng activities 526,578 1260,2771 YOUNG PERSONS ADVISORY SERVICE Notes to the Financlal Statements Year ended 31st March 2025 22. Analysls of cash and cash equlvalents Total 2025 Total 2024 Cash In hand Cash at bank 1,300 886,172 813 370,761 Totsl of cash and cash equlvalents 887,472 371,574 23. Analysls of net debt At l Aprll 2024 At 31 March 2025 Cash flow5 Cash In hand Cash at bank 813 370,761 487 515,411 1,300 886,172 371,574 515,898 887,472 24. Deferred income Under l year Over I year Total At 1st April 2024 Addltions durlng the year Amounts released to income 517,337 517,337 At 31st March 2025 517,337 517,337 Income has been deferred where It is recetved in advance of the perlod to whlch it relates or where performance of the activlties to which It relates have not yet been undertaken. 33 | Page YOUNG PERSONS ADVISORY SERVICE (A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND FINANCIAL STATEMENTS for the year ended 31st tvlarch 2025 REGISTERED NUMBER: 2596423 CHARITY NUMBER: 1002706 YOUNG PERSONS ADVISORY SERVICE Annual Report and Financial Statement5 For the year ended 31st March 2025 Contents PaBe Company Informatlon Report of the Trustees Independent Auditors, Report io Statement of Financlal Actlvltles Comparative Statement of Flnancial Activities 16 Balance Sheet 17 ststement of Cash Flows Not￿ to the Financial Statements YOUNG PERSONS ADVISORY SERVICE Company Information 31st March 2025 Company number.. 2596423 Charity number: 1002706 rrustees: A G Kerr {Chairpersonl H A Fessey AJ Herdman Dr M J Freeman Iresigned 231031251 A B Jones V Nlce A M O'H8re Company Secretary: M Collier Chief Executlve: M Collier Registered office: 36 Bolton Street Llverpool L3 5LX Bankers: HSBC Bank plc 168 Algburth Road verpool L17 9P5 Solicitors: Brabners LLP Horton House Exchange Flags Liverpool L3 3YL Statutory Audltor: Mitchell Charlesworth (Audit) Limlted Accountants Su￿esC,D,E&F 14th Floor, The Plaza 100 Old Hall Street Liverpool L3 9qJ YOUNG PERSONS ADVISORY SERVICE Report of the Trustees For the year ended 31st March 2025 The trustees Iwho are also the directors of the company for the purposes of company lawl present th e1r ropDrt together with the audited accounts of the charity for t'he year ended 31st March 2025. The trustees have adopted the provisions of the Statement of Recommended Practlce ISORPI "Accountin8 and Reporting by Charltles" in preparing the annual report and flnancial ststements of the charlty. The financlal stat'ements have bep.n prepared in accordan￿ with the accounting policies set out In the notes to the accounts and comply with the charitvs governing document, the Companles Act 2006 and Accounting and Reportlng by Charities: 5tatemeNt of Recommendod Practlce applicable to charltles preparing their accounts in accordance with the Financial Reporting Standard applicable in the Ul< and Republic of Ireland published in October 2019. Governlng document The charity whld) is a company Ilmlted by guarant@o is governed by its Memorandum and Articles of A550ciation dated 28th March 1991. All members hzve ègreed to contribute the sum not ex￿edIng £1 in the event of a winding-up. It is registered as a charity wlth the Charity Commission. Organisatlon The Board of Trustees which can have up to 15 members admlnlsters the charity, The board meets at least slx times a year and conslsts of sub-committees covering areas of strateglc developments, governance, finan￿, personnel and building which meet regularly. A Managing Director 15 appointed Ito act in the role of thief Executive) by the trustees to manage the day-to-day operatlons of the charity. To facilitate effective operatlons, the Dlrector acting in the role of the Chlef Executive has delegated authorlty, withln temis of delegation approved by the trustees, for the implementation of the strategic decisions at an operatlonal level. Objects and activltles The principal activity of the charlty is to provldo a wide range of support and thernpeutic services to addre55 the mental health and emotional well-being difficultles of liverpool's children and young people aged 5-25 years and their families. The prfncipal Objectiv￿ include the following: To promote and develop the personal, social and cultural welfare of chlldron and young people. To create and develop an environment where children and young people are accepted as indlviduals and whose vlews and values are acknowledged and respected. To advocate wlth and on behalf of children and young people so that thelr views and need5 are raised wlth other agencie5. To educate.. offering children and young people the opportunlty to develop the skllls and l The charities activltles are delivered from three Mental Health Community Hubs; geographlcally posltloned In the north, south and clty centre of Llverpool. The services delivered across the city are aimed at marglnallsed and vulnerable children, young people, and families, Drop-ln servlces provlde Informatlon advice and guidance, including group work and practlcal artlvltles. Counselling and Psychotherapy services provide to a variety of therapeutlc modallties. Seedl ings Service - delivered in every Liverpool prlmary school, Wellbeing Clinlcs - dellvered in evory Liverpool secondary school. Splnnlng World Project IRefugee and ￿YluM Seekers). Family therapy / counselllng / support servlce. Community parenting project ParentlnE tralnlng programmes. LGBTQ+ Project: Gyro & Action Youth. Systemic family practice. Open Access community projects ISm2rttys, Thrlvo and Skyl, Dome5tlc Abuse Therapy Service. Youth Justice therapy and support setylce. Primary Care Liaison Service. Crlsls Servlce. Mental Health 5upportTeams. Flourishing Famllles. Public benefit The trusteos have had due regard to the guidance published by the Charity Commission on publlc beneflt. Strateglc Report Achievements and performance Thls year, YPAS has continued its transltlon from ainlcal Comm1551oning Group5 ICCGI to Integrated Care Boards IICBI, consolldating its role within the Liverpool Place of the Cheshire and Mersey Integrated Care System IICSI. With the new NHS structure becomin8 more e5tabli5hed, YPAS anticipates strategic opportunitie5 that may enable an expansion of its Services to cover a wider geographical area, including Knowsley and Sefton. Additionally, YPAS has secured sustalnable funding throu8h the ICB to continue piloting its Altematlve to Crlsls Servlce, with a focus on supportlng young people aged 18-25 year5. YPAS a150 continued to benefit from a 2-year investment from the Mer5ey5ide Violence Reduction Partnershlp IMVRPI, supporting the Flourishing Families project, which has made considerable strides In Its systemlc approach to famlly 5UPPOrt. YPAS remalns committed to providing a dlverse range of support and therapeutic interventlons to addre55 the mental health and eMo￿onal well-being of childreni young people, and their families. This year ha5 seen continued growth in the number of individuals accessing YPAS services, highlightlng the Increaslng demand for mental health support. Tre organisation contlnues to deliver seNices In a stlgma-reduced environment, remaining rosponslve to the evolvlng political and social12ndscape. The YIAC Iyouth, Information, Advice, and Counsellingl model remains a comerstone of YPAS'S setvlces 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 communlty hubs 2nd Livorpool schools, maklng YPAS a cruclal partner In the region's montal health and well-being initiatives. YOUNG PERSONS ADVISORY SERVICE Report of the Trustees For the year ended 31st March 20Z5 Achievements and performance (contlnuedl YPAS REACHED 10,490 Chlldren, Youn8 People, Parent5 and Famllles., Therapy Service 3,201 Wellbeing Service 4,026 Parent 2,170 I,D93 Fam111es YPAS provided 30,721 Appointments & Consultatlons of Therapy and Support: Therapy Servlce 14,715 Wellbeing Service 16,tX)6 YPAS provided 710 Open Access / Drop-ln's and Programmes,. Alternative to Crisis Drop-in's LGBTQ+ Drop-in's Parenting Programmes Support Groups YPAS Dellvered Its services in over 138 venues.. 3 - YPAS Corllmunity Hubs 96 - Primary Schools 30 - Secondary Schools 9 - Clinical Networks Various Cltywlde Communlty Venues OUTCOMES in response to acces5ingYPAS for support: 98% of chlldren and young people reported an improvement in their mental health and emotional wellbeing 97% of parents / carers reported an Improvement in their mental health 98% of chlldren, young people, parents and carers reported Servi￿ Satlsfactlon 100% of stakeholders reported Sati5fa¢tlon wlth the service they received or consulted with Operatlonal Developments: > Embarked on the natlonal Tralnee Associate Psychologlcal Practitioner (TAPPI CYP IAwf course, enhanclng the evidence based qualifled workforce. Expanded the Primary CARE Ilaison Servlce across the Liverpool Primary Care Networks, Increased the parenting offer with the Implementation of wider parentlng programmes. Rebranded the alternatlve to crisis Se￿iCe to the WISH Project in consultation with young people. Awarded the hosting of the national WAVE 11 Mental Health Support Tearns In collaboratlon wlth Alder Hey and Llverpool Learni ng Partnership Development and Delivery of Well Belng Student Placements Trans Pathw8yworkforce development Enhanced the schoo15 facing offer Young Ambassadors contrlbuted to a wide range of local and national evaluation projects Nomlnated as Graduate Employer of the Year by Edge Hill Universlty Employed 3 The￿pY students on successful completion of thelr course Maintained BACP Accreditstion Maintalned1S0 Accreditation Appllcatlon submitted for CORC Accreditétion YOUNG PERSONS ADVISORY SERVICE Report of the Trustees Forthe year ended 31st March 2025 Achlevements and performance Icontinuod) Strateglc Developments: The transltion from Clinical Commisslonlng Groups ICCGS) to the Cheshire Bnd Merseyside Integ￿ted Care Board IICBI is now fully embedded, marking a slgniflcant shift in the NHS'S approach to Intograted caro. YPAS'5 CEO continues to actively represent Liverpool's third sector In dlscussions and planning related to service dellvery models and joint commisslonlng strntegies and hold5 Strategic Membe￿h]P on several ICB board5 and steerin8 groups. YPAS continues to strengthen its strategic focus on strengthenlng partnerships and inttlatives, broadening access, and ensuring that early Inte￿entiOn and preventlon remain at the forefront of its servlce dellvery. Speclfic developments include., Integrated Care Board {ICB) Involvement: As part of the Cheshlre and Mer5eyside ICB, YPAS has artlvely engaged In sh8plnB mental health priorities for young people across a broader geographic area. Th15 involvement include5 contributing to regional commlssloning strategies and ensuring that mental health services for children and young people remaln a contral focus. CAMHS Partnerthip: YPAS has reinforced its partnershlp wlth CAMHS to create a more integrated pathway for youn6 people accessing mentsl hea￿h support. Thls collaboratlon focuses on early intervention and seamless servlce delivery, ensuring that children 2nd young people receive timelyj appropriate care. Tho aim is to reduce waiting times and improve the overall experlence for service users, Particularly In hlgh-demand areas such as cri515 interventiDn and thernpy. YIAC Model Roll-out.. YPAS'S YIAC model continues to be recognised nationally as an eff octlve approach to supporting the mental health and emotlonal well-belng of young people. Thi5 year, YPAS has contributÈd to strategic discussion5 on the potential n2tlDnal roll-out of the YIAC model. Through its established communlty hubs and school-ba5ed services in Liverpool. YPAS has demonstrated the success of this model, and is worklng c105ely with national pathers to advocate for Its adoptlon in other region51 particularly as part of NHS England's ongoi ng transformation efforts. Youth Voice and Engagemènt: YPAS contlnue5 to champlon the voices of young people in shaplng 5enrices. The charity 15 actively involved in initiatlves that ensure young people have a say In the deslgn, evaluation, and improvement of mental health servlce5. This approach aligns with broader ICB and CAMHS goals to co-produce setvlces with the communltles they serve, YPAS continue5 to strateglcally contribute and operatlonally 5ub5cribe to a wlde range of strateglc initiatlves, Including.. 0-25 Pathway One Llverpool Plan Suicide Preventlon Strategy Local Transformatlon Plan NHS England Transformation Plan Mental Health and Emotional WÈll-belng StrateEy National Transformation Framework Future In Mind Strategy Healthy Schools Agenda Youth Mentsl Health Strategy Parenting Strategy SEND Strategy Suicide Prevention Strategy YOUNG PERSONS ADVISORY SERVICE Report of the Trustees Forthe year ended 31st March 2025 Achlevements and performance (contlnuedl YPAS'S ongoing particlpation in these strategles helps to shape ServI￿S that addre55 the needs of chlldren, young people, and their famllles while ensurlng that mental health and emotlon81 WEII-belng remain a prlorlty in reglonal and natlonal agendas. All of which feeds into Cheshire and Merseyside's Integrated strategic delivery plans underplnned by the operational prlnciples of: Early Intervention Prevention Participatlon Workforce development Routlne outCDme monitoring Whole school approach Quality assurance: YPAS is recosnlsed as a national boacon for Its commitment to quallty assuranco. To ensure Complian￿,. YPAS'S robLtst system5 and processes are monitored vla internal and external audits and reviews. 150 9001 accreditatlon DH IMG (level three) N3 Network- MHSDS subrnisslon slte CORC accredltatlon BACP accreditatlon Particlpation Kite mark Policy management system GDPR Cyber Essentlals Staff supervislon and appraisal Plans for future perlods Over the next 12 months, YPAS aims to continue its focus on deliverlng high-quallty mentsl health 5ervice5 while explorlng new opportunitle5 arlsin8 from the expanded geographical scope within the Cheshlre and Merseyside ICB, The charity is posltioned to seek increased investment, which wlll enhance its capacity to serve chlldren, young people, and families IM a broader range of setting5. To Improve acwsibility* YPAS plans to expand Its outreach provision, offering serylees in varlous venues that are responsive to the needs of the community. Thls approach alms to remove barrlers to a¢￿$ 2nd ensure that more Indlviduals can beneflt from the support YPAS provides. Furthermore, YPAS Is committed to embracing a Hybrid framework for sorvlce delivery, Building on the SUC￿SS of remote working duringthe COVI D-19 pandemic, with the offer of a mlx of workplace. vlrtual activities. This hybrid model ensures confidentiality ènd work-life balance, whlle CDntinuing to meet the diverse needs of Serv1￿ users. To contlnue to explore the feasibility of a major refurblshment of the ￿ntral hub via the application of LCC plan nlng permission. YOUNG PERSONS ADVISORY SERVICE Report of the Trustees Forthe year ended 31st March 2025 Rlsli management The trustee5 have a risk management strategy whlch comprises: An annual review of the rlsks the charlty may face. The establishment of systems and procedures to mltigate those ri5k5 identified in the plan. The Implementation of procedures deslgned to minlmlse any potential impact on the charlty should those rlsks materialise. The approach of the organisation Is to balance the rlsks a550ciated with greater competltlon for decreased opportunitles for funding wlth the need to continue to provide high quality servlces to vulnerable children and young people. Thls has resulted in Improvements In quality assurance, the development of 8 f uture business platb, and the refreshlng of our funding strategy to dlversify sources of funding. Beneficiaries - YPAS prDvldÈs a unique and comprehensive servlce to a wlde range of chll dren and young people aged 10-25 years. By SLJpportlng children and young people to design, manage and dellver our recent stakeholder event, we were able to ensure that the issues relative tD the children and young people themselves were presented by our stakeholders. Their priorities are fed backto the board to maximise the impact they can have on the future development of the organ15ation. Reputation management - YPAS ha5 continued to raise its proflle and to consolidate its reputation for quallty and reliability. In addltion to achieving quality assurance klte marks. we are a150 in a p051tion to advise other agencles on best practice In our areas of expertise, and to share learnlng on our organisational development In recent years. This is carrled out through our contributlon to stratoglc networks across Statutory and voluntsry sectors. Workforce The workforce has increased from the previous year In rÈspon5e to Health Education England IHEEI workforce trdlning and backfill arrangements and MVRP funding that funds a team of 22 staff membets. Finance - The Board of Trustees has overall responsibllity for ensuring that YPAS has a systÈm of internal control, management and audit to mlttEate risk. Thls system of internal control can provlde reasonable assuran￿ against errors or fraud. Controls safeguard the a5set5 belonging to YPAS and malntain the Integrlty of the accounting records. Reserves pollcy - The amount of unrestrlcted reserves at 31st March 2025 was £267,49312024.' £251.1751 in total, of which free reserves amounted to £257.30912024.' £238,7241. In 2024125, 65% of the Charltys funding ar05e through contrdcts and servlce level agreements, the trustees have therefore revlewed the re5erve5 policy going forward. Tho contracts entered into by Young Persons Advisory se[Ni￿ provide for a 3 months. notlce period by elther side wlshing to.terminate the contract. On this basls the charity would have sufficient tlme to re-organise and decide the future direction and feaslblllty of contlnuing operations, YPAS, policy Is to retain sufflcient unrestricted fundlng to meet its liabillties for redundancy payment5 for 65% of staff. Thls would amount to £23L32312024 £223,919) currently, thus it can be seen that this target has been reached thls year. Related parties The charity works collaboratively with a range of cross sector organisations and commissionlng authorities In PU￿Ult of the charitable aims,, Chlld and Adolescent Mental Health SeNlces, Adult Mental Health Servlce5, Liverpool Chlldren's Services, Llverpool Youth and Play Services, Liverpool City Council. Trustees The trustees who served during the perlod are detailed on page l. A B Jones and H A Fessey retire by rotation and being ellgible offer themselves for re-election. YOUNG PERSONS ADVISORY SERVICE Report of the Trustees Forthe year ended 31st March 2025 Appolntment of trustees Trustees are appointed at the Annual General Meetlng or may be appointed to flll a casual va￿neV or as an addltlon to the ManagementCoun(il provided that the prescrlbed maximum 15 not exceeded. Any person so appolnted shall retsln offlce untll the next AGM and may seek re*lectlon. One thlrd of the remalnlng trustees seek re-electlon by members of the charltablo company pttending tho AGM. The Chair of the trustees Is elected by the Management Council. The Chair of the Management Councll shall pre51de as Chalrman at every Genera5 meetlng. Trustee inductlon and tralnlng New trustees will undergo orlentation to brief them on thelr legal obllgations under charity and company law, the content of the Memorandum Bnd Articles of As50clatlon, the committee and declsion-making processes, the buslness plan and recent financlal perf0m￿nCe of the charlty. During the induction day they meet key omployeos and other trustees. Trustees are encouraged to attend appropriate external tralning events where these wlll facilitate the undertaklng of their role. ststement of trustees. responsibllltles The trustees, who are also the dlrectors of Young Person5 Athlsory Servlce for the purpose of company law. are responsible for preparlng the Trustees, Annual Report Ilncludlng the Strategic Report) and the financial statements in accordance wlth appllcable law and United Kingdom Accountlng Standards Iunited Klngdom Generally Accepted Accountlng Practlcel. Company law requires the trustees to prepare financial statements for each finanelal 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 affair5 of the charftable company and of the incomlng resources and appllcatlon of resources, includlng the income and expendlture, of the charitsble company for that perlod. In preparlng these finandal ststements. the trustees are requlred to.. selert sultable accountlrng pollcle5 arsd then apply them conslstentty; obsetve the methods and prlnciples In the charltles SORP 2019 IFRS 1021; make judgements and estlmates that are reasonable and prudent. state whether applicable UK Accountln8 Stsndards have been followed, subjert to any materlal departure5 dlsclosed and explalned In the flnandal statements,, and prepare the financial statements on the goin8 concern basls unless it is In3ppropri8te to presume that the charitable company will continue in operation. The trustees are responslble for keeplng adequate accountlng records that disclose vAth reasonable accuracy at any time the financial positton of the charltable company and enable them to ensure that the financlal statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charitablè company and hence for taking reasonable steps for the preventlon and detection of fraud and other irregularltles. Trustees, statement of dlsclosure of informatlon ta the audltors Each of the person5 who is a trustee at the date of approval of this report confirm In so far as they are aware that.. there is no relevant 2udit Information of which the charltable companws audltor is unaware, and the trustees have tsken all steps that they ought to have taken to make themselves aware of any relevant audit informatlon and to establlsh that the auditor is aware of that information. YOUNG PERSONS ADVISORY SERVICE Report of the Trustees For the year ended 31st March 2025 Audltors A resolution for the reappolntment of Mitchell Charle5worth IAuditl Ltmlted as audltor ￿11 be proposed at the forthcoming Annual General Meetlng. By Order o rustees A Kerr Truste 14th October 2025 Mitchell Charlesworth (Audit) Limited Accountants Suites C, D, E & F , 14th Floor, The Plaza 100 Old Hall Street . Liverpool . L3 90J YOUNG PERSONS ADVISORY SERVICE Independent Auditorfs Report to the Members of Young Persons Advi50ry Servlce For the year ended 31st March 2025 OpSnlon We have audited the financlal ststements of Young Persons Advlsory Service (the 'charltyl for the year ended 31 March 2025 whlch comprlse the statement of financlal activitle5, the balance sheet, the statement of cash flows and the notes to the flnancial statements, includlnE a summary of slgnificant accounting policies. The financial reportlng framework that has been applied In thelr preparation Is appllcable law and United Kln8dom Accounting Standards, includlng FRS 102 The Financlal Reporting Standard applicable In the UK and Repdblic of Ireland (United Kingdom Generally Accepted Accountlng Prdctlcel. In our opinlon the flnancial statements: glve a true and falr vlew of the state of the charitable company'5 affalrs as at 31 March 2025 and of its incomlng resources and applicatlon of resources, including Its income and expenditure, for the year then ended; have been properly prepared In accordance with Unrted Klngdom Generdlly Attepted Account]ng Practice. and have been prepared in accordance with the requlrements ofthe Companle5 Act 2006. Basls for oplnlon We conducted our audit in accordance wlth Intematlonal Stsndards on Auditing IUKI IISAS IUKII and appllcable law. Our responslblllties under those standards are further described In the AudltoRs re5ponslbilities for the audlt of the financlal ststements section of our report. We are Independent of the charity In 2ccordance with the ethlcal requirements that are relevant to our audit of the financial statements in the UK, Includlng the FRC'S Ethlcal Standard, and we have fulfilled our other ethical responsibllitles irT accordance with these requlrements. We believe that the audit evidence we have obtained15 5ufflclent and appropriate to provide a basis for our opinlon. Concluskjns relatlng to 8olng concern In audlting the flnanclal statements, we have concluded that the t1115tees' use of the 8oinE concern basis of accountlng In the preparatlon of the financlal ststements 15 approprlate, Based on the workwe have performed, wehavenotldentifled any material uncertalnties relatlngtoeventsorcondltlons that, Individually or collectlvely, may cast signiflcant doubt on the charlty's abllity to continue as a going concern for a perlod of at least twelve months from when the financial statements are authorised forlssue. Our responsibllltles and the responslbllltles of the trustees wlth respect to goln8 concern are described In the relevant 5ectlons of thls report. io | Page Mitchell Charlesworth (Audit) Limited Accountants Suites C, D, E & F 14th Floor, The Plaza 100 Old Hall Street Liverpool L3 9QJ YOUNG PERSONSADVISORY SERVICE Independent Audltor's Report to the Members of Young Persons Advisory Service For the year ended 31st March 2025 Icontinued) Other Information The othor informatlon comprises the Information included in the annual report other than the flnancial 5tstements and our audltor's report thereon. The trustees are responslblè for the other Informatlon contalned wlthin the annual report. Our opinion on the financial ststements does not Cover the other Information and, except to the extent otherwlso expllcltly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, In dolng so, consider whether the other information 15 materially inconslstent wlth the flnancial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identlfy such material incon515tencies Dr apparent material misststements, we are required to determlne whether this give5 rise to a material misst2tement in the flnanclal statements themselves. If, besed on the work we have performed, we concludo that there is a materlal mi55tatement of this Other information, we are requlred to report that fact. We have nothing to report In this regard. Oplnions on other matters prescribed bytho Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit.. tho Information glven In the trustees, reporL which includes the directors, report and the strateglc report prepared for the purposes of company law, for the financial year for whlch the financlal statements are prepared is consistent wlth the financial 5tatements,' and the Strategic report and the dlrectors, report Included withln the tru5tees' report have been propared In accordance with applicable legal requirements. Matters on whlch we are required to report by exceptlon In the light of the knowledge and understandlng of the charity and Its environment obtalned in the course of the audit, we have not identified material mlsstatements in the strategic report or the directors, report included wlthin the trustees, report. We have nothing to report in respect of the followinE matters in relatlon 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 nct been received from branches not vlsited by us; or the financlal statements are not In agreement with the accounting records and returns,. or cèrtain dlsclosures of trustees, remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit. 11 | Page Mitchell Charlesworth (Audit) Limited Accounta nts Suites C, D, E & F 14th Floor, The Plaza 100 Old Hall Street Liverpool L3 9QJ YOUNG PERSONS ADVISORY SERVICE Independent Audltorfs Report to the Members of Young Persons Advisory Servlce For the year ended 31st March 2025 {continued) Responsibllltles of trustees As explalned more fully In the statement of trustees, responslbilities, the trustees, who are also the directors of the charity for the purpose of company law, are responslble for the preparation of the financial statements and for belng satisfied thattheygive a true and fair view, and for such intern81 control asthe trustees determine is necessary to enable the preparation of financial ststements that are free from m2terial misstatement, whether due to fraud or error. In preparlng the financial statements, the trustee5 are re5pon5ihle for assesslng the charlty's abllity to continue a5 a going concern, disdoslng, as applicable, matters relatod to going concem and using the golng concern basls of accounting unles5 the trustees either intend to Ilquidate the charltable company or to cease operations, or have no reallstlc alternative but to do so. AudIt0￿$ responsibilltles for the audlt of the financial statements Our objective5 are to obtain reasonablo assurance about whether the financial statement5 as a whole are free from material misstatemenL whether due to fraud or error, and to Issue an audito¢s report that includes our oplnion. Reasonable assurance 15 8 high level of assurance but Is not a guarantee that 2n audlt conducted in accordance wlth ISAS IUKI will always detect a material misstatement when it exists. Mlsstatements can arise from fraud or error and are considered material if, indivldually or In the aggregate, they could reasonably be expocted to Influence the economic decisions of users taken on the basls of these flnanclal statements. Irregularities, including fraud, are instsnces of non-compllance with laws and regu13tions. We d￿ign procedures in Ilne wlth our responslbllltles, outlined above, to detect material mi55tatements in respect of Irregularttie5, including fraud. The extent to whlch our prO￿dureS are c2pable of detecting irregularitie5, Includlng fraud. Is dotalled below. Extent to which the audit was consldered capable of detectlng Irregularitie5 including fraud We identify and assess the risks of material misstatement of the flnancial ststements, whether due to fraud or error, and then deslgn and perform audlt procedures responsive to those risks, includ1ng obtaining audlt evldence that 15 sufficient and appropriate to provlde a basis for our opinlon. 12 | Page Mitchell Charlesworth (Audit) Limited Accountants Suites C, D, E & F . 14th Floor, The Plaza 100 Old Hall Street . Liverpool L3 9QJ YOUNG PERSONS ADVISORY SERVICE Independent Auditorfs Report to the Members of Young Persons Advisory Service For the year ended 31st Marth 2025 (continued) Identlfyfng and assessin8 P¢)tsntlal rlsb related to lryegularlties In Identifyln8 and assesslng rlsks of materlal misstatement in respect of Irregularltle5, Induding fraud and non- compliance with laws and regulations, we consldered the followlng: the nature of the Industry and sector, control envlronment and buslness performan￿. the charlty's own assessment of the rlsks that irregularitles may occur elther as a result of fraud or error; the results of our enquirles of m3n3gement and members of the Board ofTrustees of their own identlficatlon ond assessment of the rtsks of Irregularlties: any matters we Identlfled havln8 obtalned and revlewed the charltys documentatlon of their policies and procedures relatlnE to: Identlfyln& evaluating and complylng wlth laws and regulatlons and whether they were aware of any instances of non-compllance; and dctectin8 and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud,. and the internal controls estsbllshed to mitl8ate risks of fraud or non-complian¢e with laws and regulations; and the matters d15cussed among tho audSt enEa8ementteam regardin8 how and where fraud might occur In the financlal statements and any potential indlcators of fraud. As a result of these procedure5, we consldered the opportunltles and incentlves that may exist wlthin the organlsation for fraud and Identlfled the greatest potontlal for fraud In the followlng areas: lil The presentatlon of the charlty's Statement of Financial Actlvities,1111 revenLie recognltlon, and {liil the overstatement of salary and othercosts. In common with all audits under ISAS (UKI, we are also required to perform speclfic procedures to respond to the risk of management override. We also obtslned an understandlng of the legal and regulatory frnmework that the charty operates In, focusln8 on provislons of those laws and re8ulations that had a direct effect on the detemiinatlon of material amounts and dlsclosures in the flnanclal statements. The key laws and regulations we consldered In thls context Included the UK Companlo% Art and the Statement of Recommended Prdctlce - 'Accounting and Reporting by Charltie5' Issued by the joint SORP maklng body, In addltion, we considered provlslons of other laws and regulations that do not have a direct effect on the finandal statements but compllance with whlch may be fundamental to the charivs ability to operate or to avDld a material penalty. These Included Safeguardlng and Dats Protection Regulations. 13 IPage Mitchell Charlesworth (Audit) Limited Accountants Suites C, D, E & F . 14th Floor. The Plaza 100 Old Hall Street . Liverpool L3 9QJ YOUNG PERSONS ADVISORY SERVICE Independent Audltorfs Report to the Members of Young Persons Advlsory Service FOY the year ended 315t Marth 2025 (continued) Audlt response to rlsks Identffied As a result of performlng the above, we identlfled the presentation of the charivs Statement o* Financial Attivitles, revenue recoBnltiDn and overststement of wages and other costs as the key audlt matters related to the potentlal rlsk of fraud. The key audlt matters settlon of our report explains the matters in more detsll and also descrlbes the specific procedures we performed in response to those key audit matters. In additlon to the above, our prO￿dureS to respond to rtsks identified included the following: revlewlng the financial statement disclosures and testing to supporting documentation to assess Complian￿ wlth relevant laws and reBulatlons describod above as having a direct effect on the flnanclal statements; enqulrlng of management and members of the Board of Trustees conceming actual and potentlal Iltlgatlon and claims; performlng analytlcal procedures to Identlfy any unusual or unexpected relatlonships that may indicate risks of materlal misstatement due to fraud,. reading minutes of meetlngs of those charged wlth govemance and re￿ewIng correspondence wlth relevant authorltles where matters identlfied were significant,. In addressing the rtsk of fraud through management override of controls. testlng the approprlateness of journal entries and other adjustments; assessing whe.hor the jts,d8ements made in making accountlng estimates are Indlcatlve of a potentlal blas,, and evaluatlng the buslne5s rationale of any slgniflcant transartlons that are unusual oroutslde the normal coU￿e of business. We a150 communicated relevant Identlfied laws and regulations and potential fraud rlsks to all engagement team members and remained alert to any indlcatlons of fraud or non4ompllance wth law5 and regulatlon5 throughout the audlt. A further description of our responslbllities forthe 8udlt of the finanrJal statements Is locatrd on the Flnanclal Reporting Councll's webslte at http://www.frc,org.uklauditorsresponslbllities, This descrlption forms part of our audltor's report. Use ol our report Thls report is made solely to the charltable company's members, as a body, in accordance wlth Chapter 3 of Part 16 of the Companles Act 2006. Our audit work has been undertaken so that we might stste to the charitable companvs members those matters we are requlred to state to them in an audltors, report and for no other purpose. To the fullest extent permltted by law, we do not accept or assume re5Donsibility to anyone other than the charltable company and the charltable company's members a5 a body, for our audlt work, for thls report, or for the oplnions we have formed. Phlllp Grlfflth5 (Senlor Statutory Audltorl For and on behajf of Mitchell Charlesworth {Audlt) Umlted 14th October 2025 Accountants Statutory Audltor SuitssC.D,E&F 14th Floor, The Plaza 100 Old Hall Street Llverpool L3 9QJ 14 Ipage YOUNG PERSONS ADVISORY SERVICE Statement of Financlal Activities For the year ended 31st Marth 2025 Summary Income and Expendlture Account Total 2025 Total 2024 Notes Unre5trlcted Restrlcted Income from: Donatlons and le8ades Charltable actfvitles Other tradlng activltles 13,129 47,906 61,035 81,209 6,365,983 6,365,983 6,213,436 5,456 4,290 5,456 Total income 18,585 6,413,889 6,432,474 6,298,935 Expenditure on: Ralslng funds Charitable actlvities 1.068 2,267 6,410,583 6,412,850 6,325,665 Total expendlture 2,267 6,410,583 6,412,850 6,326,733 Net Income/(expendlture) 16,318 3,306 19,624 {27.7981 Total funds brought forward 251.175 766,865 1,018,040 1,045,838 Total funds carrfed forward 267,493 770,171 1,037,664 1,018,040 The charity has no recognised gains or losses other than the results for the year as set out above. All artivities of the charlty are classed as continulng. The notes on pages 19 to 33 fomi part ofthese financial statements. 15 IPage YOUNG PERSONS ADVISORY SERVICE ststement of Flnancial Activltles For the year ended 3tst March 2025 Comparative Inforniatlon for the year ended 31st March 2024 Summary Income and Expenditure Account Total 2024 Total 2023 Notes Unrestrlcted Re5trlcted Income from: Donatlons and legacle5 Charitable actlvities Other trading artlvltles 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 Expendlturo on: Ralsln8 funds Charltablo actlvltl 1,068 1.068 6,323,096 6,325,665 1.554 7,087,756 2,569 Total expendlture 2,569 6,324,164 6,326,733 7,089,310 Net income/{expendlturel 21.642 149,4401 127,7981 (641,0241 Totsl funds brought foTward 229,533 816,305 1,045.838 L686,862 Total funds carried forward 251.175 766,865 1,018,040 1,045.838 The charity has no reco8nised gains or losses other than the results for the year as set out above. Ail actlvlties of the charlty are classed as contlnulng. The notes on pages 19 to 33 fomi part ofthese financial statements, 161Page YOUNG PERSONS ADVISORY SERVICE Balance Sheet 31st March 2025 Notes 2025 2024 Flxed assets Tanglble assets 233,540 293,538 Current assets Debto Cash at bank and In hand 14 22 507,182 887,472 541,997 271,574 1,394,654 913,571 Credftors Amounts falllng due wlthin one year 15 1590,5301 1189,0691 Net current assets 804,124 724,502 Total assets less current Ilabllltles 1,037,664 1,018,040 Unrestricted fund5 General fund5 18 267,493 251,175 R@strlcted funds 19 770,171 766,865 Total funds 20 1,037,664 1,018,040 The financial statements on pages 15 to 33 were approved by the Trustees and authorlsed forlssue on 14th October 2025 an ned on thelr behalf by'.- rr Trustee Company Registration Number: 2596423 The notes on pages 19 to 33 forrn part of th￿e financial statements. YOUNG PERSONS ADVISORY SERVICE Statement of Cash Flows For the year ended 31st March 2025 Total 2025 Totsl 2024 Notes Cash flows from operatlng activltles Net cash provkled by operatlng actlvlties 21 526,578 {260,277} Cash flows from Investlng activitles Purchase of tangible flxed assets 110,6801 124,9251 ChanEe In Cash and eash equivalents In the year endlng 315t March 2025 515.898 (285.2021 Cash and cash equlwalents as at tst Aprll 2024 371,574 371,574 Cash and cash equlvalÈnts as at3tst March 2025 22 887,472 371,574 181 Page YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 3tst fviarch 2025 Summary of accountin8 pollcles (a) General Informatlon and basls of preparatlon Young Persons Advisory Service is a company Ilmlted by guarantee and a re815tered charity in England and Wales, In the event of the charity being wound up, the liability in respect of the guarantee is limited to El per member of the charity. The address of the reglstered office Is given In the charity infomiation on page I of these flnancial ststoments. The nature of the charity's operations and prlnclpal artlvltles are set out In the Trustees, Report on page 2. The charity constitute5 a public benefit entity as defined by FRS 102. The financial statements have been prepared In accordance wlth Accountlng and Reporting by Charities: Statement of Recommended Practice appllcable to charltles preparlng thelr accounts In accordance with the Financial Reporting Standard applicable In the United Kingdom and Republlc of Ireland (FR5 1021, the Companle5 Act 2006 and UK Generally Accepted Accounting Practice. The flnanclal statements are prepared Dn a going concern basls under tho hlstorlcal cost conventlon. The flnanclal statements are prepared in sterling which is the functional currency of the charlty and rounded to the nearest £1. The significant accounting policies applied in the prepar8tion of these financial statements are set Dut below. These policies have been consistently applied to all years presented unless Otherwlse stated. (bl Funds Unrestricted funds are available for use at the discretion of the trustees in furth8rance of the general Dbjectives of the charlty where they have not been deslEnated ft)r other purposes. Restricted funds are funds whlch are to be used In accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purp05e5. The c05t of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial ststements. Income recognltlon All Incomlng resources are included in the Statement of Financial Activities15oFAI when the charity is legallv entitled to the income after any performance condltions have been met, the amount Can be measured reliably and it is probable that the income will be received. For donatlons to be recogn15ed the charlty will have been notified of the amounts and the settlement date in writlng. If there are conditions attached to the donation and this reqUI￿S a level of performance before entltlement can be obtained then income is deferred until those conditions aro fully met or the fulfilment of those conditions Is wlthln the control of the charity and It Is probable that they will be fulfilled. Donated facilitie5 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 determlned on the basls of the value of the Elft to the charlty. A corresponding amount is recognised in expenditure. No amount Is Included In the financlal statements forvolunteer time in line with the SORP IFRS 1021. Further detail 15 given in the Tru5tees' Annual Report. Income from tradlng 2CtlvlUes includes Income earned from fundralslng events and trading activities to raise fund5 for the charity. Income is received in exchange for supplylng goods and servlces in order to raise funds and Is recognlsed when entitlement has occurred. 191 Pa£e YOUNG PERSONS ADVISORY SERVICE Notes to the Financlal Statements Year ended 31st March 2025 Accountlng pollcles {contlnued) Income from tharltable actlvltles includes income recelved under contract or where entitlement to grant funding is subject to special performance conditlons and is recognised as earned as the related servlces are provlded. Grant i ncome included In thi5 Category provides fundlng to support. performance activities and is recognlsed when there Is entltlement, certainty of receipt and the amounts can be measured wlth sufficient reliability. (d) Expenditure recognitlon All expendlture is accounted for on an accruals basis and has been classlfied under headings that aggregate all costs related to the category. Expenditure is recognlsed where there is a le£al or constructive obllgation to make payments to thlrd parties, it is probable that the sottlement will be required and the amount of the obligation can he measured reliably. It Is categorlsed u nder the followlng headings.. Costs of raising f unds. Expenditure on charitable actiwties. Other oxpenditure represents those items not fal lin8 into the categori￿ above. Irrecoverable VAT Is chargod as an expense agalnst the activity for which expenditure arose. (el Support costs allocation Support costs are those that asslst the work of the charity but do not directly represent charltable actlvitles and include offlce costs, governance costs and administrative payroll costs, They are incurred directly in SUPPOrt of expenditure on the objects of the charity and Incl ude project management carried out at tho charity's reg15tered office. Where Support costs cannot be directly attrlbuted to particular heèdings they havo been allocated to cost of raising f unds and expendlture on charitable actlvitles on a basis con515tent wlth use of the resources. Premises and overhead5 have been allocated on the basis of staff numbers, Fund-rnising c05t5 are those Incurred In seeklng voluntary contributions and do not include the costs of disseminating information in support of the charitable activltles. The analysls of these costs is included in note 7, (f} Tangible fixed assets Tangible fixed assets are stated at cost lor deemed c05tl or valuatlon less accumulated depreriation and accumulated impairment losses. Cost includes costs directly attributable to maklng the asset Capable of operating as intended. Depreciation is provided on all tangible flxed assets, at rates calculated to write off the cost, less estimated resldual value, of each asset on a systematic ba515 over its expected useful life as follows., Freehold property Freehold property Improvements Leasehold property Improvements Fixtures and flttin85 4% per annum IO% reduclng balance IO% per annuml 12.5% per annum17 years life 25% reduclng balance IT equipment depreciation has chan6ed from 25% per annum previously to: Servers and HSCN network All other IT equlpment IO% per annum 6 years life 20 | Page YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2025 Accountlng pollcles (contlnued) (B) DebtOTS and creditors receivable / payable wlthin one year Debtors and credltors wlth no stated Interest rate and recelvable or payable wlthln one year are recorded at transactlon prlce. Any losse5 arlsln8 from Impalrment are recoBn15ed In expendlture. (h) Provi51ons Provlslons are recognlsed when the charlty has an obligatlon at the balance sheet date as a result of a past event, It Is probable that an outflow of economlc benefits wlll be required in settlement and the amount can be reliably estimated, 111 Operatlng leases Rentals payable and receivable under operating leases are charged to the SOFA on a straight line basis over the period of the lease, 111 Employee beneflts When employees have rendered service to the charity, short-terrn employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service, The charlty operate5 a defined eontrlbutlon plan for the benefit of Its employees. Contrlbutlons are expensed as they become payable. {]() Tax The charlty Is an exempt charlty Withln the meanlng of schedule 3 of the Charitle5 Act 2011 and Is consldered to pass the tests set out in Paragraph I Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purpose5, (l) Golng contern The financlal statements have been prepared on a going concem basls as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of Incomè and expendlture for 12 months from authorlsing those flnancial statements. The budgèted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. 21 | Page YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2025 Income from donatlons and legacle5 Total 2025 Total 2024 Unrestrlcted Restrl¢ted Donations Donat'ed Central Hub rebulld Donated servlces 13,129 13,129 19,921 13,382 47,906 47,906 47,906 13,129 47,906 61,035 81,209 £61,288 of the above income in 2024 was attributable to restricted funds and £19,921 of the above income In 2024 was attri butable to unrestricted funds. Inrome from charltable actlvltles Total 2025 Total 2024 Restricted Counselllng and psychotherapv Cheshifft & M/slde- ICB/ILlverpool NHS CCGI Cheshire & M/side - ICB/ILiverpool NHS CCGI - Youth Justice Funding Cheshire & M/side- ICB/ILiverpool NHS CCGI - Spinning World Cheshire & M/slde/lLlverpool NHS CCGI - 18 to 25 Cheshlre & M/slde/lKnowsley NHS CCGI Health Education England Departrnent of Health & Soci81 ca￿ IDHSC- Branching Out Higher Education Institute Liverpool CC- Domestle Abuse Other funding Cheshlre & Merseyslde - ICB - TAPPS MVRP Flourishing Families Participation projects and group activitie5 LCC Integrated YotAth & P5ay Service LFC apprenticeship Othergyrofundin8 ACES PDP Youth Access Youth Endowment Fundlng (Peer Actlon Controll Aspire 1,848.509 1,848,509 1,665,057 66,000 91,395 277,072 45,094 1,351,532 273,139 66,000 91,395 277,072 45,094 1,351,532 273,￿9 64,986 91,658 445,956 88,692 1,054,055 15,000 30,000 7,280 55,000 1,036,020 30,000 861 30,tK)O 861 400,000 400,000 66,961 15.933 6,087 51,183 2,929 66,961 15,933 6,087 51,183 2,929 59,100 3,983 7,328 164,846 10,161 10,161 Schools outreach Services Cheshire & M/slde - ICB/ILlverpool NHS CCGI - Seedlings project 523,665 Cheshlre & M/side ICB/ILlverpool NHS CCGI - SDF MHST 240,472 Cheshire & M/side - ICB/ILiverpool NHS CCGI - Primary Care Liaison Liverpool Sd)ools MHSTWave 11 Alder Hey. MHST Alder Hey- Secondary School Provision 523,665 240,472 437,651 305,953 483,994 325,867 172,703 32,426 50,000 483,994 325,867 172,703 32,426 50,000 485,390 310,327 6,365,983 6,365,983 6,213,436 All of the above Incom@ In 2024 wzs attrlbutable to restricted funds. 221 P8ge YOUNG PERSONS ADVISORYSERVICE Note5 to the Financial Statements Year ended 31st imarch 2025 Income from other tradinE activities Unrestrlcted funds Total Total 2025 2024 Other 5,456 4,290 Expendlture on ralslng funds Total 2025 Total 2024 Unrestritted Restrlcted Fundraisin8 events costs 1,068 All c)f the above expenditure in 2024 was attributable to unrestrlcted funds. 23 | Page YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 3tst March 2Q25 6. Analysis of expendilure on charitable activitles Attlvitles Grant undertaken funding of Support directly artivities Costs Total 2025 Total 2024 Counselllns and psychotherapy Cheshire & Mlslde - ICB /ILiverpool NHS CCGI Cheshire & Mlside - ICB IILiverpool NHS CCGII Youth Justice Fundlng Cheshire & M/slde - ICB IILiverpool NHS CCG - Splnnlng World Depart of Health & S, C. (Beyond a Place of Safety) Cheshlre & Mlside /ILlverpool NHS CCGI - 18 to 25 Llverpool NHS CCGI (Youth Mental Health Services) Cheshlre & M/side /IKnowsley NHS CCGI Health Education England Department of Health & Social Care IDHSC- Branching Outl Liverpool CC- Domestic Abuse H igher Education Institute Transition Fund IBi8 Fundl Prograrn ITransformation Fundl l & H Rauslng- Youth Centre Recovery Other LCC- Mayor5 Hardshlp Fund 19-2Q Bi8 Lottery Covid expenditure Charity Aid Foundation - Covid surge planning Cheshire & Merseyside - ICB-TAPPS MVRP Flourlshlng Familles Central Hub rebulld Participation prole¢ts and group actlvltles LCC InteErated Youth & Play Service LiverpoDI NHS CCG- GP Chémps Gyro fundlng ACES PDP Youth Access LFC apprenticeshlp Youth Endowment Funding (Peer Action Collectivel Coop Soclal Actlon Asplre 5chools/ outreach seNlce Cheshire & M/side- ICB /ILiverpool NHS CCGI Seedllngs project Cheshlre & Mlside- ICB /( Liverpool NHS CCGI - SDF MHsr Cheshlre & M/slde - ICB /ILiverpool NHS CCG )- Primary Care Liai50n Liverpool Schools Seedllngs MHST Wave 11 Alder Hey MHST Alder Hey- Secondary School Provlslon Donated Services 1,600,208 439,771 2,039,979 1,637,928 57,010 9,989 65,999 64,986 70,190 13,038 218,510 14,632 38,179 656,387 21,205 91,395 91,658 13,038 17,787 279,819 448,776 14,632 14,666 45,094 88,692 948,991 1,041,981 61,310 6,915 292,604 238,796 23,892 3,492 86 132 1,504 6,542 911 3,359 893 34,343 6,108 273,139 30,CQO 3.492 86 132 1,504 6,542 911 3,359 893 30,000 19,902 95 146 2,005 13,377 1,496 4.069 1,190 55,000 560,915 875,105 15,366 505,828 55,087 55,322 61 6,087 35,394 2,237 8,442 1,704 76 10,161 11,640 66,961 61 6,087 51,183 2,928 15,933 1,704 76 10,161 59,100 70 7,328 15,788 691 7,491 3,983 2,136 71 415,900 107,765 523,665 437,651 174,533 65,920 240,472 496,498 371,466 258,806 119,921 23,898 38,591 47,906 9, 150 104,180 67,060 52,782 8,528 11,409 484,796 486,370 325,866 310,327 172,703 32,426 50,000 47,906 50,OCKI 47,9 5,024,115 9,150 1,379,585 6,412.850 6,325.665 24 | Page YOUNG PERSONS ADVISORY SERVICE Notes to the Flnancial Statement5 Year ended 31st March 2025 Analysls ot expendlture on tharitable actlvities {wntinuedl £6,362,67712024.' £6,275,190) of the above costs were attrlbutable to restrlcted funds and £2,26712024,. £2,569) were attrlbutablo to unrestricted funds. Analysls of support costs Counselllng Psychotherapy dlrect Drop in & group actlvity School Outreach Servlce Total 2025 Total 2024 Governance Finance salaries HR and general administration salarles Management salaries Other overheads 11,948 34,139 362,702 188,854 328,689 459 1,312 13,943 7,260 12,636 5,387 15,391 163,527 85, 147 148,191 17,794 50.842 540.172 281,261 489,516 18,552 33,538 275,676 286,981 498,190 926,332 35,610 417,643 1,379,585 1,112,937 Total support costs are apportloned on a per capita basis. Net income for the year Total 2025 Total 2024 This is stated after charglng.. Depreciation Profit/Loss on dlsposal of tanglble fixed assets Auditors, remunor2tlon current year non audit services Operating lease rentals 70,362 316 77,651 4,709 9,420 8,374 18,091 7,050 11.502 25.612 Auditorfs remuneration Total 2025 Total 2024 Fees payable to the charlty's audltor land Its assoclatesl for the audit of the charivs annual accounts 9,420 7,050 Fees payable to the charity's audltor land Its assoclatesl for other services: Other services 8,374 11,502 io. Staff co¢(s and numbers Total 2025 Total 2024 Salzries and wages Social security costs Pension CDStS 4,772,490 463,611 104,095 4,613,852 437,711 98,277 5,340,196 5.149,840 25 | Page YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2025 io. Staff costs and numbers {contlnued} The average number of employee5 (based on full tlme equlvalentsl during the year was as follows: 2025 Number 2024 Number Total 140 140 The number of employees who re￿iVed remuneration in exce55 of£60,000 per annum are Ilsted below.. 2025 Number 2024 Number £60,0(XJ - £69,999 £70,000- £80,000 ii. Trustee5' and key management personnel remuneration and expenses Total 2025 Total 2024 Remuneratlon of key management personnel 252,206 257,722 12. Taxation The comp2ny Is exempt f rom corporation tax on its charitable activiti￿. 13. Tanglble flxed assets Freehold Leasehold Land and Property Property IT Flxturos Buildings Improvements Improvements Equlpment & Flttlngs Total Cost At 1st April 2024 Additions Disp05a15 99,835 217,003 191,235 386,440 9,172 12,9971 84,904 1,508 979,417 10,680 12,9971 At 31st March 2025 9g,835 217,003 191,235 392,615 86,412 987,100 Depreciatlon At 1st April 2024 Disposals Charge for the year 52,650 193,247 139,D46 242,180 12,6811 37,439 58,756 685,879 12,5811 70,362 2,393 2,376 21,240 6,914 At 31st March 2025 55,043 195,623 160,286 276,938 65,670 753,560 Net book wJlue At 31st March 2025 44,792 21,380 30,949 115,677 20,742 233,S40 At 31st March 2024 47.185 23,756 52,189 144,260 26,148 293,538 Included in Land and Buildings 15 an estimated figure for land of £40,000 whlch has not been depreciated. 261 Page YOUNG PERSONS ADVISORY SERVICE Notes to the Financlal Statements Year ended 31st March 2025 14. Debtors 2025 2024 Grants receivable Prepayments and accrued Income Other debtors 59,445 445,455 2,282 197,983 340.446 3,568 507,182 541,997 15. Credltors: Amounts falllng due wlthln one year 2025 2024 Trade creditors Accruals and defe￿ed Income Social securlty and other tsxes other creditors 12,117 558,651 37,284 27,319 105,386 19,080 19,762 590,530 189,069 A bank overdraft facility Is secured by a charBe over the charlty's freehold land and buildlngs. 16. Commltments under operatlng leases At 31st March 2025 the charlty had aggregate annual commitments under non-cancellable operating leases as Set out below: 2025 2024 Operating leases which explre,. withln one year withln 2 to 5 years 15,131 7,885 17,354 25.979 23.016 43,333 17. Members Ilabillty The company is limlted by guarantee and has no Share capital. Every member of the charlty undertakes to contribute to the assets of the charity, in the event of it being wound up while he or she is a member or withln one year of cea5inE to be a mernber for debts and liabilities cf the charlty contracted before he or she ceases to be a member, such amount as may be required not exceeding £1. 18. Unrestricted funds A5 at 1st Aprll 2024 Asat31 March 2025 Income Expendlture General fund 251,175 18,585 12,2671 267,493 Comparative Information In respect of the precedln8 perlod is as follows., Asattst Aprll 2023 As at 31st March 2024 Income Expendlture General fund 229,533 24,211 12.569) 251,175 271 Pa8e YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 3tst March 2025 19. Restrlcted funds As at 1st April 2024 As at 31st Expendlture March 2025 Income Counselling and psychotherapy Cheshire & M/side- ICB /IUverpool NHS CCGI Che5hlre & M/5ide- ICPJ IILiverpool NHS CCGA - Youth Justice Funding Cheshire & M/slde- ICB I(Liverpool NHS CCG - Spinnlng World Depart of Health & S. C. (Beyond a Pla￿ of Safety) Che5hlre & M/slde /ILlverpool NHS CCGI - 18 to 25 Llverpool NHS CCGI (Youth Mental Health Servlce51 Cheshlre & M/side /IKnowsley NHS CCG) Health Education En8land Departmentof Health & Social ca￿ {DHSC- Branching Outl Hlgher Educatlon Institute Transition Fund (Big Fund) Pro8fdm (Transformation fyjndl Llverpool CC- Domestlc Abuse J & H Rausing- Youth Contre Re.covery LCC- Mayors Hardship Fund 19-20 Other Fundlng Big Lottery Covld expenditure Charity Aid Foundat5on - Covid surge plannln8 MVRP Flourlshing Families Partlcipatlon projects and group actlvitles LCC Integrated Youth & Play Sorvlce Llverpool NHS CCG-GP Champs LFC apprentlce5hlp Other gyro fundlng ACES PDP Youth Access Youth Endowment Funding {Peer Action Collective) Co-op Soclal Actlon Aspire Schools/outreach servl Cheshlre & M/side- ICB /{Liverpool NHS CCGI - Seedlln85 proJert Cheshire & M/side- ICB /( Liverpool NHS CCGI - SDF- MHsr Cheshire & M/side - ICB /IUverpool NHS CCGI- Primary Care Liaison Liverpool Sthools MHSTWave 11 Alder Hey- MHST Alder Hey- Secondary School Provision Other Property Purchase Fund Bulldlng Fund Land Ald Centra5 Hub rebulld Donated Servlces 194,136 1,848,509 12,039,978) 2,667 66,OlX) (66,WOI 91,395 191,3951 (13,0381 1279,8191 114,632 (45,0941 {948,9911 33,246 8,458 39,760 20,208 5,711 25,128 277,072 45,094 235,241 1,351.532 637,782 273,139 1273,1391 13,492) 186} 11321 130,0001 11,5041 19111 (861} {3,359 {8931 1560,9151 9,225 855 1,316 5,733 769 1,184 30,OC 6,015 1,431 4,511 520 861 6,718 3,571 160,915 3,359 2,678 400,000 66,961 166,9611 1611 115,9331 16.087) (51,183) 12,9291 11,7041 176) 110,1611 554 493 15,933 6,087 51,183 2,929 5.114 76 3,410 10,161 523,665 (523,665) 240,472 {240,4721 483,994 325,867 172,703 32,426 50,OCIJ 1483,9941 (325,867) {172,703) (32,426) 150,000> 47,186 9,464 746 2,036 12,3931 1946} 175) 44.793 8,518 671 2,036 47,906 147,906) 766,865 6,413,889 16,410,583) 770,171 28 | Page YOUNG PERSONS ADVISORY SERVICE Notes to the Flnanclal Statements Year ended 31st March 2025 19. Re5trfcted funds {contlnued) Comparatlve information In respect of the precedSng perfod is as follows: As at 1st Aprll 2023 As at 31st Expendlture March 2024 Income CounsellinB and psychotherapy Cheshlre & M/sSde- ICB /ILlverpool NHS CCGI Cheshlre & Mlslde- ICB /IUverpool NHS CCG/ )- Youth Justice Funding Che5hlre & M/slde- ICB/IUverpool NHS CCG- Spinnlng World Depart of Health & S. C. (Beyond a Place of Safety) Cheshlre & Mlside /ILiverpool NHS CCGI -18 to 25 Llverpool NHS CCGI {Youth Mental Health serv1￿S) Cheshlre & Mlside /IKnowsley NHS CCGI Health Educatlon England Higher Education Instltute Transltlon Fund (Big Fund) Program (Transformation Fund) Liverpool CC- Domestic Abuse J & H Rauslng- Youth Centre Recovery LCC- Mayors Hardshlp Fund 19-20 Other Fundin8 Blg Lottery - Covld expenditure Charity Aid Foundatlon - Covld surge plannlng Cheshire & Merseyslde- ICB-TAPPS MVRP Flourlshlng Families Particlpatlon projects and group artmtles LCC Integrnted Youth & Play Servl Liverpool NHS CCG- GP Champs LFC apprentlceship Other gyro funding Youth Endowment Funding (Peer Action Collectlvel Co-op Soclal Action Schoolsloutreach ser¥lce Cheshire & M/5ide- ICB /{Liverpool NHS CCGI - Seedlings proJect Cheshlre & M/side- ICB11 Uverpool NHS CCGI- MHST/Green Paper Cheshire & Mlslde - ICB /ILlverpool NHS CCGI - Primary Care Llalson Llverpool Schools Alder Hey- Secondaryschool Provlslon Other Property Purchase Fund Building Fund Land Aid Central Hub rebuild Donated Services 167.Crf)7 1,665,057 11,637,9281 194,136 64,986 {64,986) 91,658 191,658) {17,7871 1448,776) 114,666 188,6921 11,041,981) {19,9021 1951 {1461 {30,C(JO) {2.CQ51 11,4961 17,280) (4,069) 11,190 (s5,c￿oI (875,1051 51,033 11,278 54,426 33,246 8,458 39,760 445,956 88,692 1,054,055 I5,c￿l0 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,ICQ) 1701 {3,9831 17,3281 {2,1361 1711 624 554 3.983 7,328 7,250 147 5,114 76 437,651 1437.651) 190,545 305,953 1496,4981 1,782 485,390 310,327 50,000 (486,3701 1310,3271 150,¢X)O} 49.579 10,516 829 5,088 12,393) 11,0521 (831 116,434) 147,9061 47,186 9,464 746 2,036 13,382 47,906 816,305 6,274,724 16,324,164) 766.865 29 | Page YOUNG PERSONS ADVISORY SERVICE Notes to the Financlal Statements Year ended 31st March 2025 20. Restrlcted funds (contlnued) Llverpool ICB - CAMHS- CORE YIAC Servlces {Cheshlre & Merseyslde) Funds counselllng posts In psychological theraples servlce and, information, advice and guldance worker posts In support serv1￿. Uverpool ICB - CAMHS - Youth Justlce (Cheshlre & Merseyslde) Funding to provlde therapeutic and support provlsion to address the mental health and emotlonal wellbelng dlfficultles of young people aBe: 12-18 year5 who are at r15k of cr¢minal actlvlty. Liverpool ICB- CAMHS - Splnnlng World (Cheshlre & Merseyslde) Therapeutlc Servi￿ to address the mental health and emotlonal wellbeing of asylum seeklng and refugee young peoplo. Uverpool ICB - CAMHS- 1&25 (Cheshire & Merseyslde) Funding to provide therapeutlc and support provislon to address the mental health and emotlonal wellbelng dlfficultles of young adults a8ed 18 to 25 year5. lthowsley IC8- CAMHS Icheshlre & Merseyslde) Communlty based therapy provislon targeted at the Knowsley population of youn8 people aged 18-25 years. Health Educatlon England Funding to support the recruit to train opportunitles of 5 x parenting practitioners and I x CBT practitioner. On completlon of the trdinlng, provlders are to seek additional resource to allow for the tralned / quallfled staff to be embedded as part of the dellvery menu. Health Educatlon England IHEII - 5alford University. DHSC- BranchlnB Out Dellvorin8 a wide range of youth, Informatlon, advlce and counselllng services to address the mental health and emotional wellbein8 dlfficulties of children and young people111- 251 across Liverpool, Sefton and Knowsley. Talent Match To provldÈ a therapeutlc sery1￿ to hard-to-reach young adults 118-241 who are NEET INot in Education Employment orTrdinin81. Hlgher Educatlon Instltuto Funding to support the sustainablllty of CYPIAPT trained staff and workforce development. Uverpool CC- Domestlc Abuse Fundin8 to support the therapeutlc needs of children and youn6 people aged 10-18 yearswho have experienced and areatrisk of domestic abuse, Llverpool ICB- CAMHS- TAPPS Icheshlre & Merseyslde} Funding to support the ftxed term112 months) Tr8lnee Assoclate Psychological Practltloners (TAPPS} as part of a national workforce Inltlative. Merseyslde Violence Reductlon Progrdmme - Flourlshlng Famllles Funding to support a 2.5 years prolect almed at working with the whole systemic needs of Llverpool famllies. With a team composltlon of Theraplsts and Wellbeing Practitioners deliverlng. LCC {Integrated Youth & Play Servlce-supported by a Servlce Level Agreement) Funds the Support Servlce GYRO lagedll-251 and generlc daily drop-in (aged 16-25l5ervl￿. LFC Apprentlceshlp Fundin8 for a youth work apprenticeshlp based at YPAS. Other Gyro fundlng Various grants for LGBT events and activitles. 30 Ipage YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2025 20. Restrlcted ￿ndS Icontlnuedl ACES PDP A project that allows young people who are struggling as a result of their ACES (Adverso Chlldhood Experiences) to be allocated to a buddy (Youn8 Peer Researcher) to help them navigate what broader servlces are available that addresses their personal development IPDPI of interests and hobbies via a social prescribing model of activities, Youth Accos5 Funding to co-desl8n and deliver Youth Action training. Youth Endowment FundlnE IPèerActlon Control) To identify and recrult young people and supporting them in social action programmes including meetings with key stakeholders and to overseelng all regional programme activity. Co-op Social Action Funding to support the identifled soclal action priorltles of the PAC initiative Researchers and YoungAmba5sadors. supported by young Peer Asplre Funding for research into evidence based practlce for self-harm. Liverpool NHS CCG- Seedllngs project In partnership wlth PSS, the Seedlings Project provides a therapeutic service in Llverpool primary schools, almed at chlldren who are experiencing difficulties with their mental health and emotional well-belng. Liverpool NHS CCG SDF. MHST National Trallblaier funding to support the clinical administration of EMHP'S (Education, Mental Health Practitionersl deliverlng In prlmary and secondary Schools, Liverpool NHS CCG - Primary Care Liaison Funding to provide support and thordpeutic services auoss Llverpool's Clinical Networks, to children and young people at the point GP referral. Llverpool Schools- Seedlings project In partnership with PSS, the Seedlings Project provldes a therapeutic service In Llverpool primary schocls, almed at children who are experienclng dlfficulties wlth thelr mental health and emotional well-being. MHST Wave 11 YPAS allocated to host Wave 11. Recruit to train Education Mental Health Practltioners to dellver mental health services in schools as part of the National Mental Hoalth Support Teams initiatlve and local Whole School Approach Strate£y. Alder Hey- MYHST ISecondment5) Mental Health Support Workers seconded by Alder Hey Hospital to deliver thelr practice against YPAS'S dellvery strategy and supported by secondment agreements. Alder Hey- SocondaryS¢hool Provlslon Funding to support the delivery of the Well-being Clinics In all of Liv@rpool's x 33 secondary schools. Central Hub Refurbishment Donations / financial support received as part of the Central Rebuild Campaign, A 3-year initiatlve. Youth Access Fundln8 to co-design and deliver Youth Action training. 31 | Page YOUNG PERSONS ADVISORY SERVICE Notes to the Financial Statements Year ended 31st March 2025 20. Analysis of net assets between fund5 Unrestrlcted Funds Restrlcted Fund5 Totsl Funds Tangible fixed assets Ne.t cutyent assets/lliabllities 10,184 257,309 223,356 546,815 233,540 804,124 Net assets at 315t March 2025 267,493 770,171 1,037,664 Comparative informatlon In respect of the precedlng period is as follows., Unrestrlcted Funds Restrirted Funds Totsl Funds Tangible fixed assets Net current assets 12,451 238.724 281,087 485,778 293,538 724,502 Net assets at 315t March 2024 251,175 766,865 1,018,040 21. Reconciliation of net Income/lexpendlturel to net cash flows from operatin8 artivities Total 2025 Total 2024 Net l@xpondlturelhncome for the reporting period as per the statement of flnanclal actlvltles 19.624 127,7981 Adjustmentsfor: Depreciation charges Loss on disposal of tangible fixed assets Ilncreasel/decrease in debtors IDecreasel/increase in creditors 70,362 316 34,815 401,461 77.651 4,709 196,446} 1118,393) Net cash provlded by lused Inl operatlng activities 526,578 1260,2771 YOUNG PERSONS ADVISORY SERVICE Notes to the Financlal Statements Year ended 31st March 2025 22. Analysls of cash and cash equlvalents Total 2025 Total 2024 Cash In hand Cash at bank 1,300 886,172 813 370,761 Totsl of cash and cash equlvalents 887,472 371,574 23. Analysls of net debt At l Aprll 2024 At 31 March 2025 Cash flow5 Cash In hand Cash at bank 813 370,761 487 515,411 1,300 886,172 371,574 515,898 887,472 24. Deferred income Under l year Over I year Total At 1st April 2024 Addltions durlng the year Amounts released to income 517,337 517,337 At 31st March 2025 517,337 517,337 Income has been deferred where It is recetved in advance of the perlod to whlch it relates or where performance of the activlties to which It relates have not yet been undertaken. 33 | Page ## **REPORT TO THE TRUSTEES ON THE MATTERS ARISING FROM THE AUDIT OF:** _**YOUNG PERSONS ADVISORY SERVICE FOR THE YEAR ENDED 31 MARCH 2025**_ ## **Young Persons Advisory Service Audit Summary Memorandum Year ended 31 March 2025** ## **Introduction** In accordance with International Standards on Auditing (UK), we are pleased to present our Audit Summary Memorandum arising from the audit of the accounts of Young Persons Advisory Service for the year ended 31 March 2025. The purpose of this report is to provide an overview of the entity’s results and activities for the year, highlighting any key audit and accounting issues which have come to our attention during the audit. It is also prepared to assist the trustees in their consideration of the accounts and to share our recommendations for areas of improvement. It also covers any future issues for the trustees’ consideration. ## **Scope of work** The accounts were reviewed to ensure they have been prepared in accordance with the requirements of the Companies Act 2006, United Kingdom Generally Accepted Accounting Practice (UK GAAP) being the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Statement of Recommended Practice (SORP 2019) – ‘Accounting and Reporting by Charities’. This report includes information which has been provided by, or is based upon discussions with management and staff, in addition to the independent findings of our work. ## **Conclusion** We are pleased to report that subject to the discussion of the matters raised in this report, and the completion of our post balance sheet events review, it is our intention to issue an unqualified report on the accounts. ## mitchell 0) ## **Misstatements not adjusted** No misstatements (other than those which we consider to be trivial) were identified during the course of our work that remain unadjusted and are required to be reported. ## **Significant deficiencies in the accounting and internal control systems** As you are aware from our letter of engagement, our audit procedures are designed towards testing the accounting and internal control systems in operation upon which we have based our assessment of the risk of material misstatement within the accounts. Our comments, included as Appendix 1 to this document, are restricted to those areas which we feel need to be brought to the attention of the trustees _._ ## _**Disclaimer**_ _These matters came to light during the course of our normal audit tests which are designed to assist us in forming our opinion on the accounts. Our tests may not necessarily highlight all the weaknesses in internal control and accounting practices that a specific investigation might uncover and should not be relied upon to do so. However, if any irregularity did come to our attention during our audit tests, we would, of course, inform you immediately._ _The points are raised for the sole use of the trustees of Young Persons Advisory Service and must not be shown to third parties without our prior consent. No responsibility is accepted by Mitchell Charlesworth (Audit) Limited towards any party acting or refraining from action as a result of these points._ ## **Adjustments to the accounts** There were no audit adjustments that were identified during the course of our work. **1 | P a g e** ## **Young Persons Advisory Service Audit Summary Memorandum Year ended 31 March 2025** ## **Letter of Representation** During the course of our audit, various representations were verbally made to us by management and the trustees, and we ask you for written confirmation of these in a letter of representation. ## mitchell ?) Whilst we have the software that can produce the financial statements in a form suitable for electronic filing, the nature of the software would mean that some of the format of the notes, particularly around income and expenditure would need to be changed. ## **Verification of directors’ identity for Companies House** ## **Independence** Our audit was performed in accordance with International Standards on Auditing (UK) and the Ethical Standard. In accordance with those requirements, we are required to consider any threats to our independence arising from the provision of non-audit services, our longterm association with you, or other threats. In our opinion, there are adequate safeguards in place that deal with any potential threats to our independence in the conduct of the audit. There are no changes in circumstances that have come to light since the issue of our Audit Planning Strategy. ## **Other matters** ## **Electronic filing of accounts with Companies House** You will be aware that from 18 November 2025, all directors are required to verify their identity for Companies House on the gov.uk website. This involves taking a scan of a form of identification and taking a photograph and linking this to the charity’s record at Companies House. All directors will need to have completed this by the time the company’s next confirmation statement is due which is 11 April 2026. We take this opportunity of expressing our thanks to your staff for their assistance during the course of our work. Please note that this report has been prepared for the sole use of the trustees of Young Persons Advisory Service. It must not be disclosed to third parties, quoted or referred to wholly or in part without our prior written consent. No responsibility is assumed by us to any other person. Following a change in UK company law, from 1 April 2027 all financial statements will need to be filed at Companies House electronically using software that tags the accounts into iXBRL format. Currently the accounts prepared by yourself in Excel are drafted into Word and the accounts are submitted to Companies House in paper format. **2 | P a g e** mitchell ?) ## **Young Persons Advisory Service Audit Summary Memorandum Year ended 31 March 2025** If you have any queries, please contact either Philip Griffiths or Grace McAllester in the first instance. Mitchell Charlesworth (Audit) Limited Suites C, D, E & F 14th Floor The Plaza 100 Old Hall Street Liverpool L3 9QJ 8 October 2025 **3 | P a g e** ## **Young Persons Advisory Service Audit Summary Memorandum Year ended 31 March 2025** **----- Start of picture text -----**
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## **Appendix 1: Deficiencies in accounting and internal control systems** |**Matters arising**|**Risk**|**Recommendation**|**Management’s response**| |---|---|---|---| ||||| |**Workings and papers from trial balance**
**to management/draft accounts**|||| |Currently an excel spreadsheet is used to
prepare backup workings to the financial
statements and as part of the excel file,
a draft of the financial statements
themselves.
The spreadsheet workings are populated
simply with numbers, no formulas are
used between the various cells on
different sheets within the workbook.
Additionally, there is not always a clear
link between the figures in the trial
balance taken from Sage and the figures
in the various worksheets.|There is a risk that errors could occur in
the spreadsheet due to the manual
nature of the process.|That formulas are introduced into the
workbook that would transfer figures
from one sheet to another as applicable
that would reduce the risk of error and
should also speed up the accounts
process considerably.
We also recommend that the trial
balance from Sage is incorporated into
the workbook, and where any figures
from specific nominals are split between
different categories, this is built into the
workings.|The point is accepted. Work has already
started on bringing formulas into the
workbook which will reduce the risk of
error and will also help to speed up the
accounts process.| **4 | P a g e**