Charity registration number.. 1010074
OAC Buildings
UNAUDITED FINANCIAL STATEMENTS
For the year ended 31 December 2024

OAC Buildings
Contents
Page
Legal and administrative information
Trustees, annual report
Independent Examiner's report
Statement of financial activities
Balance sheet
Statement of cash flows
Notes to the accounts
10-16

OAC Buildings
Legal and administrative information
for the year ended 31 December 2024
Trustees
W Howard
H Clarke
H Furness
J Sleaford
A Linster
N Whiteway
Other volunteer members of the Management Committee (not Trustees)
E Parker
A Evans
Registered office
Whiteley Woods Outdoor Activity Centre
Common Lane
Sheffield
SII 7TG
Charity number
1010074
Bankers
CAF Bank Limited
PO Box 289
West Malling
Kent
ME19 9TA
Virgin Money
154-158 Kensington High Street
London
W8 7RL
Accountants
Seven Hills Accountants Limited
57 Burton Street
Sheffield
S6 2HH

OAC Buildings
Directors, report (incorporating the Trustees, annual report)
for the year ended 31 December 2024
The trustees are pleased to present their annual report together with the financial statements of the
charity for the year ended 31 December 2024.
The financial statements comply with the Charities Act 2011. the governing document and the
charities Statement of Recommended Practice (applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland- FRS
102} issued in October 2019.
Structure• governance and management
OAC Buildings is a Charitable Incorporated Organisation ICIO). Originally registered with the Charity
Commission on 25 March 1992 the charity converted to a CIO, with limited liability of £1, on 26
November 2021. The charity number is 1010074.
Overall management of the Charity is the responsibility of the Trustees. Day to day operations are
undertaken by the Centre Manager who was appointed on 10 April 2024 alongside other part time
staff and volunteers. Other than time none of the trustees have significantly financially contributed
to the charity. The volunteers are an essential part of the charity and without a doubt events such as
the Winter Weekend and Heritage Open Days could not take place without their valued contribution
and support.
Staff remuneration is set by the management committee who benchmark against cost of living rises
as well as increases in the national minimum wage.
The trustees retire from office and are elected at the Annual General Meeting each year. The trustees
acknowledge that we need to recruit both members of the management committee and trustees. It
is felt that we should look to recruit management committee members that can compliment and bring
other skills at present lacking in the management team. From which we can then grow the trustees
organically. This will be our primaryfocus overthe next 12-18 months, ensuring we have a strong team
to take the charity fo￿ard.
Charitable Aims and objertives
The charity exists to educate and assist young persons.
The main aim of the charity isto provide opportunitiesforyoung people to carry out outdoor activities.
The charity principally provides accommodation for groups of children and young people, principally
members of Guiding and Scouting but including school and other youth groups in the buildings of the
Outdoor Activities Centre together with opportunities to use the grounds for camping and outdoor
activities.
In carrying out these activities, the trustees have had regard to the guidance issued by the Charity
Commission on public benefit, social investment and in particular with regards to fee charging.

OAC Buildings
Directors, report {incorporating the Trustees, annual report) (continued)
for the year ended 31 December 2024
Activities and achievements
In 2024 we welcomed many groups for residential experiences and were pleased to provide
opportunities for school and university groups alongside groups from Girlguiding and Scouting.
Our Whiteley Woods Winter Weekend was delivered in March with over 70 young people
experiencing an activity weekend run by us. The winter weather didn't stop enjoyment, and a great
event was had.
Fundraising continued to support the 'Futureproof the Centre, initiative to maintain our 300-year-old
listed buildings. Although it was agreed due in part to the great amount of emphasis it placed on our
volunteers and also to strengthen the content of the days we would not be taking part in the Heritage
Open Days in 2024 and 2025, but would return to it in 2026.
Following the award of a Youth Investment Fund grant to refurbish the derelict Goodwin Cottage and
replace a shower and toilet block, work continued during the early part of 2024. Working with our
preferred contractor, building surveyor and architect, a modernised residential space was delivered
in May 2024. Specialist consultants provided advice about the environmental and cost implications of
the building. An air source heat pump was installed alongside underfloor heating and breathable
plaster and paint used to provide the best environmental solutions to our Grade 2 listed, 300 year old
building. We were delighted to be given a grant from the South Yorkshire Community Foundation to
help purchase fixtures and fittings for the Cottage.
Alongside Goodwin Cottage, the new toilet and shower block was in place from April 2024.
Following the gift of land from neighbours, Girlguiding Sheffield has worked to register the title to the
whole of the centre including the gifted area and has issued OAC Buildings with a new lease.
As part of the Youth Investment Fund grant, we secured funding for a marketing and development
worker to promote the centre. A part time worker was appointed and started work in January 2024.
We were also able to secure Youth Investment Funding to pay salaries for our existing activities co-
ordinator and activity instructors. This will continue until December 2025.
Our Development worker delivered a very successful Goodwin Cottage Open event, bringing in young
people to experience activities, and inviting key partners and supporters from the community to
celebrate the opening of the renovated building. The day was a great success.
Future artivities
Throughout 2024 we worked on the National Youth Agency development plan forourwork with young
people. This involved our Development worker achieving a Level 2 award in youth work and working
with local Guide and Scout Groups to deliver a 'Whiteley Woods takeover, event to capture vital
feedback from young people on our site.

OAC Buildings
Directors, report (incorporating the Trustees, annual report) (continued)
for the year ended 31 December 2024
Future artivities (continued)
Ongoing work to maintain and improve the site continues. An unexpected ftood in June 2024 resulted
in one of our toilet/shower blocks being out of action for the remainder of the year and into 2025.
Working with our insurers, and despite numerous delays, the block should be back up and running in
mid 2025. We have engaged with Northern Powergrid to secure our electricity supply and rebalance
it across the site. We are waiting for confirmation for the work to start. Following a grant from
Girlguiding Sheffield in December 2024 we are working to ensure that our Grade 2 listed Orchard wall
is safe through detailed site reports and ongoing work. All of this work will require additional funds,
and we will look to meet this through applications to grants and fundraising activity.
The future aims and activities of the Charity will not change and the Management Committee is
confident that there are sufficient reserves to operate for the next 12 months as demonstrated by
cash flow forecasts produced and updated at each management meeting held every 4-6 weeks.
Risks and Opportunities
The trustees feel there are no significant risks to the charity at this time. The closure of the Guiding
Activity Centres in December 2023 and the subsequent closure of Kingswood sites have only
strengthened our position, giving us access to new customers that previously visited other sites. We
have already seen an increase in visitors that previously frequented Glenbrook, a Girlguiding site in
Hope Valley.
We are also looking to actively promote the site to schools, which will fill capacity we have previous
unutilised during weekdays.
Financial review and reserves policy
The financial result for the year was net income of £469,18012023 net income of £37,218). The net
income was mainly due to the capital grant funding from the Youth Investment Fund. The assets
purchased with this fund have been capitalised and depreciation will be charged over the useful life
of the asset. As a result of the Youth Investment Fund the charity qualifies as a larger charity in 2024
but will return to small charity Status in 2025. The Trustees are aware of the additional
responsibilities facing them being recognised as a large charity for these next few months. We are
not able to offer grants to third parties and therefore will not have a policy for grant making. We will
however be looking to formulate a policy on social investment.
The trustees have reviewed the bank balances with regard to the large amounts of income coming
from the Youth Investment Fund and the rese￿e5 we hold and took the decision to move a
significant amount into a twelve month fixed higher interest account, this was undertaken early
2025. It is not felt that we have significant surplus funds that we can look to invest these funds
elsewhere without exposing ourselves to risk.
We continued to monitor the VAT position, and registered for VAT in August 25.
The level of rese￿e5 is reviewed annually. The reserves policy is that reserves should be held which
are equal to approximately 12 months, expenditure, retaining this amount should coverthe continuing
costs and any unexpected large repair bills. The target reserves has been calculated to be £120,000.
At 31 December 2024 the unrestricted free reserles held were £135,151 {2023: £133,378).

OAC Buildings
Directors, report (incorporating the Trustees, annual report) (continued)
for the year ended 31 December 2024
Trustees, responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a Directors, report and financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial
statements for each year which give a true and fairview of the state of affairs of the charity and of the
incoming resources and application of resources, of the charity for that period. In preparing the
financial statements, the trustees are required to:
Select suitable accounting policies and then apply them consistently-
Observe the methods and principles in the applicable Charities SORP-
Make judgements and estimates that are reasonable and prudent-
State whether applicable accounting standards have been followed, subject to any material
departures that must be disclosed and explained in the financial statements;
Prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the
financial statements comply with the Charities Act 2011, the applicable Charities {Accounts and
Reports} Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding
the assets of the charity and taking reasonable steps for the prevention and detection of fraud and
other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information
included on the charity's website in accordance with legislation in the United Kingdom governing the
preparation and dissemination of financial statements.
Approved by the trustees on 26 September 2025 and signed on their behalf by:
Name: J Sleaford
Trustee

Independent Examinerfs report to the trustees of OAC Buildings ("the Charitv)
I report to the trustees of OAC Buildings on my examination of the accounts of the Charity for the year
ended 31 December 2024.
Responsibilities and basis of report
As the charity trustees of the Charity you are responsible for the preparation of the accounts in
accordance with the requirements of the Charities Act 2011 {'the ACVI.
I report in respect of my examination of the Chariws accounts carried out under section 145 of the
2011 Act and in carrying out my examination I have followed all the applicable Directions given by the
Charity Commission under section 145151(b) of the Act.
Independent examinerfs statement
Since the Charity'sgross income exceeded £250,OOOyourexaminer must be a member of a body listed
in section 145 of the 2011 Act. I confirm l am qualified to undertake the examination because l am a
member of the Institute of Chartered Accountants in England and Wales, which is one of the listed
bodies.
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect-
accounting records were not kept in respect of the Charity as required by section 130 of the
Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other
than any requirement that the accounts give a 'true and fair view which is not a matter
considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached
Signed:
Susan Cochrane, FCA, DChA
Seven Hills Accountants Limited
57 Burton Street
Sheffield
S6 2HH
01 Oct 2025
Date:

OAC Buildings
Statement of financial activities
(incorporating the income and expenditure account)
For the year ended 31 December 2024
Unrestrirted Restricted
funds
funds
2024 Unrestricted Restricted
Total
funds
funds
2023
Total
Notes
Income from:
Grants and donations
lexcluding the capital project)
Grants and donations
Icapital project)
Charitable activities
Investments - bank interest
Raising funds - Shop sales
Fundraising activities
Profit on disposal of fixed assets
89
61.366
61.455
7,509
23.336
30.845
517.673
517.673
42.000
42.000
116.472
2.632
7.116
116.472
2.632
7.116
32
106,753
1,395
6,502
1,247
500
106,753
1,395
6,502
1,247
500
32
126,309
579,071
705,380
123,906
65,336
189,242
Expenditure from:
Charitable activities
Raising funds - shop expenditure
Fundraising activities
181.503
3.916
50,781
232.284
3.916
122,854
3,196
25,974
148,828
3.196
185,419
50.781
236.200
126,050
25,974
152.024
Net income/lexpenditure)
{59.1101
528,290
469.180
{2.1441
39,362
37.218
Transfers between funds
13
579.828
1579.8281
183,973
1183.9731
Total funds brought forward
317.588
70.117
387.705
135.759
214,728
350.487
Total funds carried forward
838,306
18,579
856,885
317,588
70,117
387,705

OAC Buildings
Balance Sheet
As at 31 December 2024
2024
2023
Notes
Fixed assets
Tangible assets
703,155
239.907
Current Assets
Stocks
Balance at bank and cash
Debtors
Total current assets
2,145
170,368
4,496
177,009
2.345
149,373
8,010
159.728
io
Creditors.. amounts falling due within one year
li
123,2791 111.9301
Net current assets
153,730
147,798
Net assets
856,885
387.705
Creditors.. amounts falling due after one year
Total net assets
856,885
387,705
The funds of the charity:
Unrestricted fund5
Restricted funds
838,306
18,579
317,588
70,117
13
Total charity funds
Is
856,885
387,705
Approved by the trustees on 2610912025
Signed on behalf of the trustees by:
J Sleaford
Trustee

OAC Buildings
Statement of cashflow
As at 31 December 2024
2024
2023
Notes
Cash flows from operating activities
Net cash provided by/{used inl operating activities
17
545,213
49.417
Cash flows from investing artivities
Purchase of fixed assets
1524.2181 155.6971
Change in cash and cash equivalents
20,995
16.2801
Cash and cash equivalents at the beginning of the year
149,373
155.653
Cash and cash equivalents at the end of the year
170,368
149,373

OAC Buildings
Notes to the financial statements
For the year ended 310ecember 2024
Accounting policies
lal Basis of preparation
OAC Buildings is a charitable incorporated organisation. In the event that the charity is wound up, the liability in respert of the guarantee
is limited to £1 per member of the chartty- The add￿$5 of the registe￿￿ office is given in the charity information on page l of these
financial statements.
The financial statements have been prepared in accordance with the Statement of Recommended Prartice.. Accounting and Reporting by
Charities preparing their accounts in accordance the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
(second edition), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS1021 and with the
Charities Act 2011. The financial statements have taken advantage of the exemption to prepare a Statement of Cash Flows
OAC Buildings meets the definition of a public benefit entity under FRS 102. The financial statements are prepared under the historical
cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notelsl to the accounts. The
financial statements are presented in sterling which is the functional currency of the charity and are rounded to the nearest £.
Ibl Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the itemlsl of income have
been met, it 15 probable that the income will be received and the amount can be measured reliably.
Fees and other charges are recognised in the year in which they are earned.
Interest on funds held on deposvt is included when receivable and the amount can be measured reliably by the charity,. this is normally
upon notification of the interest paid or payable by the bank.
Icl Expenditure and liabilities
Expenditure is recognised once there is a
Idl Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposit5, and other short-term highly liquid investments that are readily
convertible to a known amount of cash and are subject to an insignificant risk of change in value.
lel Trade debtors
Trade debtors are amounts due from customers for merchandise sold or servi￿5 performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effertive
interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objertive
evidence that the company will not be able to collert all amounts due according to the original terms of the receivables.
If) Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.
Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting
period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer
settlement for at least twelve months after the reporting date. they are presented as non-current liabilities.
Trade creditors are recogni5ed initially at the transaction price and subsequently measured at amort15ed cost using the effective interest
method.
Igl Fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated
residual value of each asset over its expected useful life. as follows=
Buildings
over 87 years
Outdoor shelter units
25% straight line
Fixtures and fittings
25% straight line
Equipment
25% Straight line
The capital project is accounted for at cost Ibased on the value of architects, certificates and other direct costs incurred in the yearl. The
capitalised project costs will be depreciated from the accounting period in which the project is completed over the 10 year term of the
lease.
io

OAC Buildings
Notes to the financial statements
For the year ended 310ecember 2024 (continued)
Ihl Funds
Unrestricted funds are expendable at the discretion of the trustees in furtherance of the charity'5 objectives.
Restricted funds are subjert to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds
are set out in the notes to the accounts.
lil Pension obligations
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the
Statement of Financial Activities in the period to which they relate.
til Taxation
As a charity, OAC Buildings is exempt from tax on income and gains falling within the available tax exemptions to the extent that these
are applied to its charitable objects. No tax charges have arisen in the Charity-
2 Grants and donations (excluding the capital projertl
Unrestricted Restricted
funds
funds
2024 Unrestricted
Total
funds
Restricted
funds
2023
Total
Donations
GrantS-
Co-op Community Fund
The Freshgate Foundation
Church Burgesses Educational Foundation
J G Graves Charitable Trust
South Yorkshire Community Foundation
Henry Boot Community Fund
Sheffield City Council
Sheff ield Town Trust
Social Investment Business- YIF revenue fund
89
7.874
7.963
7.509
1,419
8,928
2,379
3,000
2,379
3,000
4.￿0
3,(M)O
5.(XJO
250
4.000
3.000
5,000
250
2.666
2.666
2,000
14,538
2,000
14,538
38.576
38,576
89
61.366
61,455
7.509
23.336
30,845
Grants and donations {capital project}
Unrestrirted Restrirted
funds
funds
2024 Unrestricted
Total
funds
Restricted
funds
2023
Total
Social Investment Business- YIF capital fund
517.673
517,673
42,000
42,000
517,673
517,673
42,000
42,000
Income from charitable activities
Unrestricted Restrirted
funds
funds
2024 Unrestritted
Total
funds
Restricted
funds
2023
Total
Site fees- Renwick
Site fees- Plimsoll
Site fees - Goodwin Cottage
Camping fee5- Unequipped sltes
Day visits
Other rooms and fees
Activity and other charges
27.169
18.137
1.645
12,916
8,482
21.928
26.195
27,169
18,137
1.645
12.916
8,482
21,928
26.195
27,078
18,661
27,078
18,661
8,330
12,522
19,573
20.589
8,330
12,522
19,573
20,589
116.472
116.472
106,753
106,753
li

OAC Buildings
Notes to the financial statements
For the year ended 310ecember 2024 (continued)
Expenditure on charitable activities
Unrestricted Restricted
funds
fvnds
2024 Unrestricted
Total
funds
Restricted
funds
2023
Total
Note
Rent and rates
Heat, light, water and waste collection
Repairs and maintenance
Insurance
Equipment
Cleaning
Depreciation
Wages
Advertising
Administration
Telephone
Sundries
Support costs
16,459
33,635
14.427
15.213
6,513
3,627
60,970
25.350
549
604
1.496
750
1,910
16.459
33,635
25,958
15.213
17,314
3,627
60,970
50.189
549
604
1,496
1.878
4,392
16,150
17,619
28,438
12.297
4,213
3,028
10,083
25.513
564
261
1,559
121
3,008
16,150
17,619
39,328
12,297
5,386
3,028
10,083
39,424
564
261
1,559
121
3,008
11.531
10,890
10,801
1,173
24.839
13,911
1.128
2,482
181,503
50,781
232,284
122,854
25,974
148,828
Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel
2024
Total
2023
Total
Wages and salaries
Employer's national insurance contributions
Employer's allowance
Employer's pension contribution
49,368
1,536
11,5361
821
39,104
1,279
11,2791
320
50,189
39,424
The average number of employees during the period was 812023= 71. There was a mixture of part and full time staff
No trustees received any reimbursed expenses during the year12023= £nill. No charity trustee received payment for professional or
other services supplied to the chartty12023.. £nill.
12

OAC Buildings
Notes to the financial statements
For the year ended 310ecember 2024 (continued)
Support costs
Unrestrirted Restrirted
funds
funds
2024 Unrestritted
Total
funds
Restricted
funds
2023
Total
Independent examination fees
Professional fees
1.910
1,910
2,482
1,020
1,988
1,020
1,988
2.482
1,910
2,482
4,392
3,008
3,008
Tangible assets- combined
Outdoor
shelter
units
Fixtures
and
rittings
Renwick
Building
Capital
Project
Equipment
Total
Cost
At l January 2024
Additions
At 31 December 2024
235,249
59,229
523,620
582.849
18,321
62,328
375,127
524,218
899,345
598
235.249
18.321
62.328
598
Depreciation
At l January 2024
Depreciation charge
At 31 December 2024
54,090
2.704
56,794
18,321
62,328
135,220
60,970
196,190
58.266
58,747
18,321
62,328
Net book value
At 31 December2024
178.455
524,102
598
703,155
At 31 December 2023
181.159
58.748
239,907
The capital project is being funded primarily by the Youth Investment Fund.
9 Stocks
2024
2023
Shop stock
2,145
2,345
10 Deblors and accrued income
2024
2023
Site fees
Prepayments
2,673
1,823
3,071
4,939
4,496
8,010
11 Creditors: amounts falling due within one year
2024
2023
Note
Other creditor5
Accruals
Deferred income
6,171
6,738
10,370
2,031
1,694
8,205
12
23.279
11,930
13

OAC BuildinRs
Notes to the financial statements
For the year ended 310ecember 2024 (continued)
12 Deferred income
2024
2023
Deferred income brought forward
Income released
8,205
18,2051
10,370
6,400
16,4001
8205
Income deferred
10,370
8,205
Deferred income related to deposits received for bookings of the centre which will take place in the next financial year.
13 Analysis of movements in restricted funds
Brought
forward
Carried
fonvard
Income
Expenditure
Transfers
Curriculum Development Fund
Goodwin Cottage Renovation
Roof appeal
Future Proof the Centre
OAC Friends
Activity and other Equipment
Orchard Wall
Youth Investment Fund - Capital
Youth Investment Fund - Revenue
4,000
8,000
4,000
175
10,837
5,182
198
568
4,518
16,3161
15831
18,579
7,825
110,8991
13821
18981
12,3481
12,4821
21.736
5,508
246
56
850
2,916
7.000
517.673
38,576
579,071
32,500
10,127
70,117
1556,4891
123,3391
1579,8281
125,9471
150,7811
Curriculum Development Fund
Funding to develop affordable Outdoor Education and Attivity provision for Sheffield schools and other youth organisations in the city, so
more young people can access and experience the positive benefits of spending time at our site.
Goodwin Cottage Renovation
Funding received to support the costs necessary in making Goodwin Cottage ready for bookings
Roof appeal
The roof appeal fund represents donations received towards repair and improvement work on the roof of the centre.
Future Proof the Centre
To support the ongoing programme of repairs and maintenance continuing the commitment to preserving our historic building and
improve our green spaces.
OAC Friends
Funding received from OAC friends for specific expenditure including climbing equipment
Artivity and other Equipment
Funding received to purchase equipment for the centre.
Orchard Wall
Funding received from Girl Guiding Sheffield to support the expert investigations and report into the ongoing maintenance needed on
the Orchard Wall.
Youth Investment Fund- Capital
Funding to refurbish and adapt a derelirt 300 year old grade11 listed cottage and convert to a residential building for groups to use and
also refurbish the remainder of the building. The income is received in arrears from the funder. As the funding was received to fund the
capital project, but the use of the buildings is not restricted beyond the wider charitsble objectives, a transfer has been made to general
funds.
Youth Investment Fund- Revenue
The revenue grant was received alongside the funding towards the capital project. to cover personnel and other administration costs.
The income is received in arrears from the funder. As the funding was received to fund the capital items, but the use of the assets is not
restricted beyond the wider charitable objectives. a transfer has been made to general funds.
14

OAC Buildings
Notes to the financial statements
For the year ended 310ecember 2024 (continued)
Anuly515 of movements in restrictedfunds- previous year
Brought
forword
Corried
forward
Income
Expenditure
Tronsfers
Buildingsfund
Sheffield Town Trust
Roof oppeal
Future Proof the Centre
OAC Friends
Youth Investment Fund- Capitol
Youth Investment Fund- Revenue
183,863
iio
22,247
8,508
(183,863)
(iio)
{511J
(10,379J
(1.173J
21,736
5,508
246
32,500
10,127
7.379
1,419
42.000
14,538
(9.500)
9,500
(13,911)
214,728
65,336
(25,974)
(183,973J
70,117
14 Capital project- capital commitments
Capital commitments towards the capital project at the year end were £2,38512023: £538,960).
15 Analysis of net assets between fvnds
Unrestricted
funds
Restricted
funds
2024
Total
Fixed assets
Net current assets
703.155
135,151
703,155
153,730
18,579
838,306
18,579
856,885
AnGIysAS of net ossets betweenfunds- previous yeor
Unrestricted
funds
Restricted
funds
2023
Total
Fixed assets
Net current QSsetS
184.210
133,378
55,697
14,420
239,907
147,798
317,588
70,117
387,705
16 Related party transactions
The following are related parties as the organisations have one or more of the same trustees..
2024
Total
2023
Total
The Guide Association- Sheffield County
The following income was received:
Donations
7,000
7,000
The following expenditure was made=
Rent payable
14.000
14.000
15

OAC Buildings
Notes to the financial statements
For the year ended 310ecember 2024 (continued)
17 Reconciliation of net expenditure to net cash flow from operating artivities
2024
Total
2023
Total
Net income/lexpenditurel for the year las per the SOFA)
469,180
37,218
Adjustments for..
Ilncrea5el/decrease in debtors
Increaselldecreasel in creditors
Ilncreasel/decrease in stock
Depreciation
3,514
11,349
200
60,970
11,3161
3,561
11291
10,083
Net cash provided byllused inl operating artivtties
545.213
49.417
16