2022-07-31-accounts

Company number: 3061837 YMCA DERBYSHIRE IA Company Limited by Guarantee) FINANaAL sfATEMENTS YEAR ENDED 31 JULY 2022 Company Number.. 3061837 Charlty Number: 1049904 Regulatof ol Soclal Houslry Reference.. H4085

YMCA DERBYSHIRE FINANCIAL STATEMEiYrs YEAR ENDED 31 JULY 2022 CONTENTS Page Reference and Adminlstrative details Report of the Trustees 2-12 Independent Auditor Report 13-16 Income and Expenditure Account 17 Con501idated Statement of Financiol Attwities 18 Consolidated Balance Sheet 19 Charity Balance Sheet 20 Consolidated Statement of Cash Flows 21 Notes to the Flnancial Statements 22-44

YMCA DERBYSHIRE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2022 REFERENCE AND ADMINISTRATIVE DEfAILS STATUS A Company Llmiied by Guarantee, ReBlstered Provider of Social Housin8 and Reglstered Charlty. DIRECTORS (WI￿ are also Trusteesl J P Smlth Ichair-appointed january 20221 M A Gordon IChalr- reslgned January 20221 H M Wlgglesworth TJ Penter (Treasuferl A I Walker O Mills Iresi8ned january 20221 S J Bradley K M Brlerley J L Davles Canon l Hollywell E Mackenzie Iresi8ned-January 20221 Cjudson lappointed June 20221 I Shakoor (appointed June 20221 K Henshaw (appointed June 20221 J Summer5 lappotnted June 20221 SEaiETARY K Jackson SENIOR MANAGEMENTTEAM G H sewell Ichlef Executlve Officer) A M Am5trong (Depity Chief ExecutlvelDlrector of Finantel LCuTd (Dlrector of Lifelong Learnlngl CA Gillespie IDlrector of Housing) REGtsTERED OFFICE 770 London Road Wllmorton, Derby* DE24 8 COMPANY REGISTRATION NUMBER 3061837 IEnglat)d and Wales? REGISTEREO C+IARITY NUMBfR J49904 REGUIATOR OF SOCIAL HOUSING REFERENCE H4085 AUDITOR Dalns Audlt Umlted Sulte 2 Alblon House, 2 Etrurla Office Vlllage, Forge Lane, Etrurla,Stoke on Trent, STI 5RQ BANKERS Natlonal Westmlnster Bank plc 7 Market Place, Derby, DEI 3ZF SOLICITOAS Anthony Collins LLP 134 Edmund 5treeL Blrmin8h3m,83 2ES

YMCA DERBYSHIRE REPORT OF THE TRUSTEES YEAR ENDED 31 JULY 2022 The Trustees who are also d1￿CtorS of the Charity for the purposes of the Companies Act 2006, present thelr report with the financial statements of the Charity for the year ended 31st July 2022. The Trustees have adopted the provisions of the Statement of Recommended Practice ISORPI 'Accounting and report5ng by charities, effective from January 2019. The Trustees have also had regard for compllan wlth the Statement of Recommended Practice for reglstered soclal houslng providers 2018 ISORPI, the Housing and Regeneration Act 2008 and the Accountlng Directlon for private reBlstered providers of social housing 2019 where applicable to the housing operations of the Charity. OBJEcfivES AND ACTIVITIES Charltsble oblectlves YMCA Derbyshlre I'the compan¢ or "the Charlty") is establlshed with charitable objertives and is affillated to the National Councll of Young Men's Christian A550ciatlon Ilncorporatedl. It forms part of the YMCA movement world-wide, which is a Christian movement. It welcomes Into It5 fellowshlp persons of other religious falths and of none. The Charity, a Chrlstian organisation. endeavours to provlde young people and others with,. a) The provision of education wlth the objective of developlng their physical, mentsl or splrltual capacities; b) The provision of re5identlal accommodation or rellef to those who are In need, hardshlp or distress by reason of thelr social. physical or economic circumstances,. c) The provlsion of support and 8uidance with the objective of improvlng their self-esteem, confidence and Ilfe skllls,. and d) The provisTron of leisure facilities With the objective of improvlng thelr conditions of Ilfe. Strategy The Board's strategy for achieving these aim5 15 to deliver a range of houslng, support. education and employment options offering high quallty Information, advlce and guidance to enable those working towards independent living to make safe and effective choices. The Board also actively ensures the delivery of holistic childcère and youth service provision for local families and communities. To 5UPPOrt our strète8y in relation to Housin8 we have Incorporated a trddlng subsidiary to support the development of new build property. Publlc beneflt YMCA Derbyshlre assists young people and their communitles by offering safe accommodation cholces, independent living programmes, vocational tralnlng and education, worklessne5s and economlc well- being programmes, advocacy, enterprise activities, famlly work includlng extended schools and mentoring services. The Trustees are of the opinion that allthe purposes of YMCA Derbyshire are forthe benefitof the public. In thelr capaclty as Trustees, they consider that they have complied wlth thelr duties under sertlon 4 of the Charities Act 2006 to have due regard to publlc beneflt guldance publlshed by the Charity Commission. Value for Money YMCA Derbyshire fully efflbraces the principles of value for money in all of its operations and in the delivery of its seNices. However, the trustees acknowledge that YMCA Derbyshire is currently not fullv compllant wlth the Regulator of Soclal Housln8'5 Value for Money Standard. YMCA Derbyshire has not calculated the seven metrics which are mandatory under the standard and therefore we have not been

YMCA DERBYSHIRE REPORT OF THE TRUSTEES YEAR END£D 31 JULY 2022 able to benchmark our performance against other Similar landlords. We intend to calculate and publlsh the metrics from 2022123 onward5 and ensure that we are fully compllant with the stsndard in future. Slgnlflcant actlvltles The work of the YMCA Derbyshire Is dlverse and includes houslng in supported premises. 5UPPOrt outreach work for people with a variety of 5UPPOrt needs, the provision of youth tralnin8 and support through a youth orientated campus. Houslng YMCA Oerbyshire is providing accommodation through 87 unlts of supported accommodation at the Campus in Derby with a further 70 unlts of move-on accommodation within the clty of Derby. We provide 17 unlts of supported accommodation In Amber Valley. Our Foyer provides a programme of preparSn8 individuals to live independently in the community,. It Is delivered through a team of housing navigators augmented by programme5 of grant funded support and a variety of activities organised by both staff and service users. We continue to operate an ex-offenders housing project in partnership with the probation 5ervlce and Derby Homes with a further 13 units of accOmmodat￿n. New this year is a partnership with Derby Clty Council to help reduce the reliance on B&B emer8ency housing for famllles wlth young chlldren. Support & Advlce Buildlng Better Opportunities18BOI projects are now In thelr slxth and flnal year, with YMCA Derbyshire currently delivering on two strands Opportunity and Change Icomplex Needs) and Money Sorted. Acros5 the length of the funding these will deliver 5UPPOrt around employment, training and financial Inclusion to over 350 people not in employment. other support activity includes funding from Public Health to create a Sexual Health Toolklt for other youth providers called Safer Choices. The Foyer now has it5 own Youth Worker who is provldin8 much needed support and advice sessions for our youn8e5t residents. Youth and ¢ommunltles We provide a range of seNice5 and attniltles to support the health and wellbeing of residents, students, and staff. These include retreat days and a chaplaincy service alongside a range of activities on our allotments. We continue to provide a psychotherapy 5ervlce whlch Is avallable to all residents, students, and staff. Lifelon8 Learnln8 In June 2021 the role of the Dlrector of Lifelong Learning was introduced into the leadership team at YMCA Derbyshire, This role is focussed on driving fonvard the development of Lifelong Learning hL¢bs within the communitie5 we se￿e to ensure that we are offerln8 formal and informal learning opportunities to support the development of their heabth, well-being, and social mobility to all ages. Our Life Long Learnlng provislon covers the followln&

YMCA DERBYSHIRE REPORT OF THE TRUSTEES YEAR ENDED 31 JULY 2022 YMCA DERBYSHIRE Life Long Leorning n19+ 16-25 n16-18 5-11 Derwent Stepplng Stones IDSS}- Earty years educatlon and chlld care In January 2022 YMCA Derbyshlre was approached by Derwent Stepping stones as a partner to work with to enable them to secure their future sustainabillty- The Lifelong Learnlng team at YMCA Derbyshire had been seeking to broaden our portfolio to include nursery provision to make our offer truly lifelon& Startin8 at (k4 years. The vislon, mission, and values of the two organisations allgn, and we believe that together we can further develop our services in family work to support more people acro55 Derbv and Derbyshire. The merger took place on 3rd October 2022 and together we will ensure families in local communitles can galn access to sustainable, hl8h-quality, flexible, and affordable childcare initially from the current Oerwent stepping Stones sites on St Marks Road In the Derwent ward and St James Centre in the Normanton ward. In the future. our alm 15 to expand into new areas across Derby and Derby5hlre as opportunities arise. Y Kidz Under the banner of Y-Kldz, YMCA Derbyshire works with prlmary schools across the county to deliver high quality teaching support, lunchtlme cover, breakfast and after-school clubs (wraparound carel as well as holiday activlty club5 and sports clubs primarlly for children aged between 4 to 11. Key College YMCA Key College, as part of YMCA Derbyshlre, provldes education for 16 - 19 year old students plus those a8ed 19 to 24 wlth an EHCP through the Education and Skills Funding Agency funded IESFAI Study Programmes. Thls Is split across campuses in Derby and Ilke5ton. Ourcurriculum offer includes Childcare, Social Care, Retail, Building Trades, Hospitallty, Digital Skllls and Business Adminlstration, wlth all Study Programmes containlng maths and English to support the vocational learnin8. In addltion to the study programmes. other courses are delivered across a range of quallficatlons on behalf of local schools In Derby and Ilkeston with Hospitality and Dlgltal Skills provlng particularly popular.

YMCA DERBYSHll4E REPORT OF TRUSTEES YEAR ENDED 31 JULY 2022 Adult provlsion 19 plus Current provision for those aged above 19 is delivered through the Building Better Opportunities programme but this fiJndin8 will come to ari end in March 2023. Therefore 2021-22 has been a year of exploration of new funding source5 to focus development work on to ensure continuity of support for our residents. These are identified on the diagram above and will come into operation from 2022-23. ACHIEVEMENTS A full list of the Charlty's objectlves and achlevements can be found in the Annual Report. This can be found at www.ymccderbyshlre.org.uk or by writing to the Charlty's registered office. Houslng and Support Housing ènd support have been able to help people of dlfferent ages and background5, Durin8 the year we helped 369 residents wlth an array of complex challenges into Supported houslng and provlded bespoke support and coachin8 packages aimed at enabling independence. 81% of our residents were satisfied with the 5erwice they received. Foyer Federation endorsement ha5 been maintained and we are currently awaitlng our new grading. This year has contlnued to be challenging In the new °post pandemic" world however, we were able to support 127 people into permanent, settled accommodatlon, 104 people gained a qualificatlon, and 6 of our young people gained university places. New this year Is a partnershlp with Derby City Council to help ￿du￿ the reliance on B&B emergency housing forfamilie5 With young children. We currently have 2 families being supported. We have entered new partnership wlth Leonard Cheshire to act as the landlord for a 17-unit extra-care scheme for people with Leaming Disabllities in Amber Valley which was mobillsed late in the financial year and has been operational since early August 2022. Lifelong learning Derwent Stepping stones Due diligence has been completed to allow DSS to become a wholly owned subsldiary of YMCA Derbyshlre commencin8 in October 2022. Key College In 2021122, 74 % of those students starting on our programmes completed the core aim of the ESFA study programme. Key College has continued to draw a majority of students from areas identified as deprived, with 60 % of learners coming from the 30% most deprived areas in England. Key College has continued to nurture young people with a broad range of learnin8 needs wlth 44 % of our students identlfy as having special education needs or disabilities I'SENWI. 16 % of our students were on the autism spectrum la prevalence eight tlmes higher than the general population) and 2 % of our students had mental health difflculties. Both the Level 2 ca￿ Study Programme and the Level l Digltal Ski115 Study Programme have proven sustainable, with the Digital Skills pro8ramme being further developed to Include a qualification In Busine55 Admini5tratlon. A new Entry Level Study Programme entltled "Introductlon to Buildlng Trades" has been launched for 2022123 and is recruiting strongly. It seems to be meeting an unmet need for SEN-accessible provlsion in that sector at that level.

YMCA DERBYSHtRE REPORT OF THE TRUSTEES YEAR ENDED 31 JULY 2022 A little under half of our students Ilve In Uni Connect outreach wards which are wards with lower than expected higher educatiOA participation. Key College continues its partnership project with the University of Derbyi which is opening up posslbilities students had not previously considered. There have been multiple students who have applled to the universlty this year,. a stark contrast to two year5 ago when no Key College student had ever gone directly to unlversity- Progresslon for our students thls year has typlcally been into education or employment wlth 32 students 801ng on to further education, 26 into employment, 8 students remalning on programme into 2021122, I student having gone to university and another being supported with her application. All subjert areas were separately audlted by City and Gullds or NCFE and we maintained direct claim status {where appllcablel In all cases as recognition of the continued quality of the provision we offer. Matrix re-accreditation was achieved recognising the quality of the Informatlon, advice and guidance given. YMCA Key College undertook a wellbelng project with Derbyshlre Wildlife Trust which improved student wellbeing after the lockdown. Students also participated in visit5 to a local forest school. Y Kidz Durlng the year the Y-Kidz team continued to work at three primary school sites- two in Derby and one t Weston on Trent, supporting schools to meet their PE and sports need5. providing busy famllles with safe and supportive childcare with our before and after school clubs and enabling hundred5 of chlldren to access fun and exclting holiday clubs. The new provlslon at Weston on Trent has been sustslned and provision at St John Fisher Prlmary has been launched for 2022123. Quality stsndar(I We were successful in the 2021122 audit of the IS09001:2015 standards. We were also successful In an Inspection for the Matrix Quality Standard and the renewal of our CredAbility Award. Involvln8 people YMCA Derbyshire employs a range of methods of engagement to allow people to partlclpate effectively and is able to demonstrate that feedback influences our pollcy development. Fundralslng actlvities The Charivs fundralsing activlties combine the ralsing of donations, the application for grants to provide seNices within the Charlty's scope of operation, and the operation of Hospitality Services at the Campus and Marble Hall in Derby. The Covid-19 pandemic had an impact on the charities fundraising and saw the charity try new events to continue to raise vital funds. The Charlty Is extremely grateful to the large number of donors who have contributed to the funding of the Charity through a variety of events and through one off and regular donations. The Sleepeasy event In March 2022 ralsed £28,978 through local people belng sponsored to sleep fOU8h for a night. In total, grant funding received in the year was £401.942. Detalls of grants received are included in the notes to the accounts.

YMCA DERBYSHIRE RKPORT OF THE TRUSTEES YEAR ENDED 31 JULY 2022 Extemal and Internal factors affecting perfom)ance External The COVID 19 pandemic had a greater flnancial impact on our core projects In the last year wlth housln& Key College, Y Kidz and fundralsin8 all Impacted In different ways. Each are now steadily recovering with other challenges now belng managed. We are seeking to manage the impact of the cost of living crlsls on both beneficiarie5 and staff as demand for Se￿ICe5 increases and staff costs rise. We have committed to being a Real Livlng Wa8e employer as part of our response to these challenges. Whilst we have been able to manage the impact of energy cost rise5 through the use of long temi contracts thi5 has the potential to impact on our cost base significantly In 2023-24. Vold levels Wlthin Housing were runnin8 at unprecedented high levels but have now recovered. Thls was in part due to a reduced level of referrals durlng the pandemlc but also demonstrates a change in the type of property acceptable to potential residents, with a partlcular concern around having to share bathroom facilities. We continue to remodel our houslng Portfolio away from shared accommodatlon towards self contained unlts to meet the needs of our beneficlary group. The recruitment process for the Key College ESFA contrart is contlnuin8 With number5 of students reduced from pre pandemic years, although thls Is beln8 partially offset by strong take up of Alternatlve provlslon service5. Y Kldz Income was reduced as wraparound seNices were replaced by school run Key Worker 5UPPOrt provision but income ha5 returned to near normal levels and we have been able to expand our se￿ICe$ into new schools, Our ability to fundraise through events Was 5ignlficantly curtailed durlng the pandemic but 15 returning to more normal levels as we reintroduce events such a5 the fundraisin8 dinner and Golf Day. Internal The Board continues to act to ensure that the Charity remains sustainable as income sources fluctuate whilst being aliBned to the needs of its beneficSaries. YMCA Derbyshire remain5 a going concern and has sufficient capacity to continue to determine its own future. A significant part of the strategy to remaln 5UStainable Involves diversification of income streams through a 2020-2030 business plan for Housin& Life Long Learning lincorporatlng Early years, Key college and Y Kidzl, and Youth and Community work supportlng beneficiarie5 of the core servlces as well a5 the wider community that we seNe. The senior leadership team continues to ensure the charity remalns strateglcally relevant by undertaking research and development in all areas of servlce. The staffing structure remains under review, with changes made responding to operational and financial need. FINANCIAL REVIEW Investment pollty The companvs powers of investment are set out In Its Memorandum of Association. In addition, the company ha5 adopted an Investment policy, which the Board reviews regularly. Thi5 requlres investment of the company's fund5 to be in accordance with prudent, ethlcal and minimum rlsk criteria. Results forthe perlod There has been a net Inc￿aSe in funds In the year of E81,64112021- Increase of £1,025.1601. We aim to maintain the level of surplus at around 5% of turnover to enable the creation of funds for investment in new projects and the rebuilding of rese￿e5 although had planned for a lower surplus thls year as we invest In development resources for Llfelong Leaming In particular. We contlnually seek ways of developing the seNlces we offer whllst ensuring that we remain financially sustainable.

YMCA DERBYSHIRE REPORT OF THE TRUSTEES YEAR ENDED 31 JULY 2022 Pollry on flnan¢lal reserves The Charity has various funds avallable to finance Its attivities. Unrestrlcted funds are funds that are expendable at the discretion of the Board in fvrtherance of the Charit￿5 objectives. Such funds may be designated by the Board for a particular project or purpose. The general fund is the amount of unrestricted funds that has not been designated. The Board recoBnlses the need to establish a level of free rese￿e5 that enables financial stsblllty to ensure our responsibilitles to our beneficlaries can be maintained. These funds meet the requirements for worklng capital and art as a cushion against fluctuatlons in income levels and in the financial perfomante of the Charity. "Free reserves. for this purpose are deflned as unrestricted net current ssets les5 amounts designated for specific purposes. Creditors due after more than one year have been excluded from the definitlon of free rese￿e5 wlth the expectation that funds wlll be derived from the assets funded to meet these liabilities as they become due. The target for free reserves is reviewed on an on goinB basis and has been set having regard to key areas of risk. The Board's target for free reserve5 Is between two and three months of expected operatin8 expenditure. At the end of July 2022 this eqLtates to a level of free reseNes between £0.8m and £1.2m. As at 31 July 2022, free reserves were £157,625 12021., £339,854) wlth the reductlon due to an Increase in funds set aslde for planned maintenance and reserves temporarily Invested in the construction of flats at Cotton Lane. Derby. Fund5 have been designated in relatlon to future periodic maintenance of the ChariV5 property based on a continuinB programme of planned malntenance and also for the development of strategic housing projects. Artlon to rebuild ￿serveS towards the target level is being taken but this may take a number of years as the Charity prepares for future investment in new pro5ects. Restricted funds Where a donor ha5 placed restrictlons on the use of funds, these are included within restricted funds. Full details of the restrlcted funds are included in note 14 to the financial statement5. The Board considers that YMCA Derbyshire has sufficlent assets to meet Its obligations as they arlse. Golng cortern assessrnent In spite of the impact of COVID 19 on some of our servlces the overall financial performance of the Charlty remains strong. YMCA Derbyshire reported a cash inflow for the year of £143.432 and at 31 July 2022 wa5 holding £811,749 in cash balances. Based on projections for the next year, the Tru5tee5 are of the view that the amount of cash reserves held secure the Immedlate future of the Charity and on that basis the Charity is a goin8 concern. FUTURE DEVELOPMENTS The Charity is enterin8 year two of its business plan for all core areas whilst continuing operatlonal and financial growth in all areas of seNlce includin8 the introduction of early years and a 5ignSflcant capital housing bulld. Keyto ourfuture sustsinablllty and growth Is the contlnued development and remodelllng of our houslng stock. Post pandemic we are seeking to move away from shared accommodation to provide more self contalned units across the city and the county. We have achieved planning permission and funding for 60 self contained flots in Derby wlth the constructlon process expected to go on site at the beginning of 2023. We are also working with local aLrthorities in the county and the blue skies consortium to develop a 40 bed county Foyer to be augmented by further self contained move on accommodation alongslde worklng with Derby City Councll, Derby Homes and Derby diocese to develop affordable and supported housing. We are continulng to broaden our servlces and are aiming to increase the number of familles being supported out of bed and breakfast accommodatlon as properties become available. We are also seeking to expand our range of family support to Include those impacted by domestic violence as well

YMCA DERBYSHIRE REPORT OF THE TRUSTEES YEAR ENDED 31 JULY 2022 as entering Into a partnership with Leonard Cheshlre to provide a 17 bed extra<are facility in Amber Valley. We will continue to broaden our training and educatlon, famiw work and youth and community offers to include new fundin8 Streams to ensure we gerserate surpluses to reinvest back into communitles where there is slgnificant need for our support. Derwent Stepplng Stones IDSSI became a part of the YMCA Derbyshire Group at the beginnin8 of October 2022 to broaden our Life Lon8 Learnlng offer to include early years education. We will be looking to support DSS to re-grow its income post pandemic to ensure its innovative seNice5 are more broadly available and use this as a springboard to develop further settings in the city and county. We wlll explore the sufficlency of our properties to enhance our current provision which align to the employment and skills need5 of our stakeholders and wlll maximise the opportunities to collaborate on the design and delivery of these. We contlnue to aim to increase the value of our ESFA contract and growth in Income from schools funded alternative provision. The Charlty Is worklng to bulld on the orbgoing success of both Social impact bonds and philant*roplc activities for the benefit of vulnerable young people in our communities. Funding 15 bein8 sought to extend our provision of education and health and wellbeing services to both our residents and students through our use of our local allotments In Derby in partnershlp with Derby Clty Council and other local Stakeholders. STRUCTURE GOVERNANCE AND MANAGEMENT YMCA Derbyshire is incorporated as a private company limited by guarantee. The Memorandum and Articles of Association were last revised and adopted by special re501ution passed In June 2009. In our view the entity complles with the governan￿ and financlal vlability standard as laid down by the Regulator of Social Housln8 {20151. Recrultment and appolntment of new Trustees The members of the company have delegated the responsibility of overslght of the companls busine55 to the Board of Trustees (the "Board.) whlch, in turn. has delegated the responslbility for the day to day management of the company to the Chief Executive. The Board seeks to ensure that the diverse range of Se￿iCe5 and a¢tlvlties provided by the Charity are represented by the broad skills mlx of its members. The Board is made up of members who have backgrounds in bu5ine5s, flnance, law, marketlng or experience of working with young people. In the event of partlcular skllls being105t due to retirement, individuals are approached to offer themselves for electlon to the Board. No other company has a right to appolnt a Trustee to the Board. In accordance with the company'5 Articles of Association, one third of the Board will retire at the forthcomlng Annual General Meeting an(i. where able and eligible, will offer themselves for re-election. Pollcles and procedures for Indurtlon and tralnlng of Trustses All Board members a￿ offered Trustee tralnln8 and the opportunlty to attend the Annual YMCA Trustees, conference. The company also ensure5 all new Board members receive an induction manual with which they are expected to become familiar. Contents include a broad overview of the companvs activitles, company policies and governance matters relating to the activities of the Charity, as well a5 the company's latest business plan and governance documents relating to the companV5 constltutlon and that of its internal decision-making process. The Charity provldes forTrustee indemnlty insurance. Organlsailonal strurture The Board also delegates powers to commlttees of the Board. which operate within defined terms of reference. The current commlttees of the Board are the Accommodatlon Committee. the Llfe Long

YMCA DERBYSHIRE REPORT OF THE TRUSTEES YEAR ENDED 31 JULY 2022 Learnln8 Committee, the Capltal Development Committee, Youth and Communities Committee, and the Finance and Audit Committee. Proposals for appolntments to the Board are made by the Board of TrLtrStees after a recrultment process Invofving both Trustees and senior staff. Persons appointed to the Board other than by means of a members, re501ution hold office only untll the next followlng Annual General Meeting when they are eligible for re-election by the members, or, a5 the case may be, co-option by the Board. Related partles YMCAD Property Developments Limited Is a wholly owned subsidiary ofthe Charity, and, as noted above, has become the sole member of De￿ent Stepplng Stones Nursery and Communlty TraSnln8 Centre Limited la company Ilmited by guarantee) on 3 October 2022. The Charity 15 affiliated to the National Councll of Young Men's Christian Association Ilncorporatedl lalso known as YMCA England and Wales) and also a member of the Foyer Federatlon, the Natlonal Houslng Federation, and Homeless Link. Pay pollcy for 5enlor stsff All Trustees 8lve of their time freely and no Trustee ￿ce￿ved remuneratlon in the year. The Trustees considerthe Senior management team comprise the key management personnel of the Charity in charge of dlrectlng and operating the Charity on a day to day basis. Details of related party transactions are disclosed in note 21 to the financial statements. The pay of the senior staff is reviewed annually. In vlew of the nature of the Charity, the Trustees benchmark pay against other charlties of a slmilar nature including other re8ional YMCAS. If recrultment has proven difficult in the recent past a market addltion is also paid with the pay maxlmum no greater than the hlghest benchmarked salary for a comparable role. RISK MANAGEMENT The Board has conducted a review of all major rlsks to which the Charity is exposed. A risk ￿ glster has been established and is updated at least quarterly. Where appropriate systems and procedures have been establlshed to mltigate the risks the Charity faces. Policle5 and procedures are periodically revlewed to ensure they continue to meet the needs of the Charity. Key areas of risk identified are a5 follows.. The meeting of responsibilities in relation to safeguarding The Board takes its responsibility in relation to safeguarding both young people and vulnerable adults very seriously. Thls Is signified bv the appointment of the Head of Training & Education as the main pmtectlon offlcer for both children and vulnerable adults with any Issues ra15ed reported direct to the Board. We ensLtre that DBS checks are carrled out and mandatory training provlded for all Trustees, staff and volunteers who have dired contact with chlldren, young people or vulnerable adults on Jolning the Company and at least every 3 years thereafter. Flnancial sustalnability- Lon8er term sustainability will be attalned through staylng focussed on the busine55 environments in which we work. Key to thls is being prepared for changes to the way 80vernment fvnd5 our areas of work. Internal control risks are minimised by the establishment of robust mana8ement reporting and review processes and procedures for authorisation of all transactions and projects. 10

YMCA DERBYSHtRE REPORT OF THE TRUSTEES YEAR ENDED 31 JULY 2022 Health and Safety of all stakeholders - These rlsks are managed by havlng robust pollcies and procedures in place, and regular awareness tralnlng for staff. All staff undertake health and Safety tralnlng as Part of a number of core courses as part of thelr contlnuing professional development. These also Include fire safety and manual handling. Impact of COVID 19- Risks in relatlon to the COVID 19 pandemlc have been primarlly operational, with the need to adapt way5 of working to meet the changlng requirements of maintaining a COVID Safe workplace whilst continulng to SUPPOrt our beneficiarles. These rlsks have been managed through a continued focus on government advice and clear communication with staff and beneficiaries as to the behaviours necessary. In accordance with the Housing Act 1996 the Charlty sets out Snternal control procedures to protect its assets and also fegularly carrles Out an audit of it5 ￿nt accounting system. Pen5i0n Ilabllities YMCA Derbyshire is no longer a participating employer of the YMCA Penslon and Assurance Plan and has no further obligations or liabilities to that plan. Respondlng to needs YMCA Derbyshire regularly researches, develops and consults with its stakeholders to ensure that its servlces are relevant to the needs of Individuals and communities using the following methods: Policy research Partnership networklng Annual stakeholder events Regular one to one reviews wlth service users Residents, refe￿nce group and learner forum Satisfactlon questionnaire5 Initial needs assessments to identify key support needs and to provlde a starting polnt from which to measure progres5 bl dl STATEMENT OF TRUSTEE5 RESPONSIBILITIES The Trustees (who are a150 directors of YMCA Derbyshirel are re5ponslble for preparlng the Annual Report an(i the flnanclal statements In accordance with applicable law and regulations. The Trustees are required to prepare financial statements for each flnanclal year In accordance wlth United Kingdom Generally Accepted Accounting Practice Iunited Klngdom Accounting Standards and applicable lawl. The financlal statements are required by law to give a true and fair view of the state of affairs of the charitable company and of Its incoming resources and appllcation of resources of the charitable company for that perlod. In preparing these financial statements. the Trustees are requlred to: select suitable accounting policies and then apply them consistently,. make judgements and estlmates that are reasonable and prudent; Observe the methods and prlnclples in the Charitie5 SORP 2019 IFRS 1021 and the Housing SORP Statement of Recommended Practice for Registered Social Housing Providers 2018 ISORPI, the Housing and Regeneration Act 2008 and the Accountlng Dlrection for Private Registered ProvSders of Soclal Housing 2019,. • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financlal statements,.

YMCA DERBYSHIRE REPORT OF THE TRUSTEES YEAR ENDED 31 JULY 2022 prepare the financial statements on the going concern basis unless st Is Inappropriate to presume that the charitable company will continue in business. The Trustees are responsible for keeplng proper accounting records that dlsclose with reasonable accuracy at any time, the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking rea50llèble step5 for the prevention and detection of fraud and other irregularltles. sfATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS In so far as the Trustee5 a￿ aware there is no relevant audft Informatlon las deflned by section 418 of the Companies Act 20061 of which the charitable company's auditors are unaware and the Trustee5 have taken all step5 that they ought to have taken to make themselves aware of any relevant audit nformation and to establish that the auditors are aware of that Information. APPROVAL This report was approved by the Board of Trustees on 15 December 2022 and slgned on its behalf bv: J P Smlth Chalr Reglstered Office: 770 London Road, Derby DE24 8UT 12

YMCA DERBYSHIRE INDEPENDENT AUDITOR REPORT YO THE IVIEf¥iBERS OF YMCA DERBYSHIRE Oplnlon We have audlted the financial statements of YMCA Derbyshire Ithe'parent charity'l and ￿5 subsidlaries (the 'group'l for the yeor ended 31 July 2022 which tomprise the Consolidated Statement of Finantlal Activitie5, the Consolldated Balance Sheet, the Charity Balance Sheet, the Consolldated Statement of Cash Flows and notes to the flnancial statements, intludlng a summary of signlficant accounting policies. The financial reportlng framework that has been applied in their preparation is applicable law and Unlted Kingdom Accounting Standards, including Financial Reportin8 Standard 102 The Finoncial Reporting Stundord oppllcoble in the UK and Republlc of Ireland Iunlted Kingdom Generally Accepted Accounting pract1￿), In our opinion the financial statements: give a tfue and fair view of the state of the Group'5 and of the parent charitWs affalrs as at 31 July 2022 and of its Income and expenditure forthe yearthen ended,. have been properly prepared In accordance with United Klngdom Generally Accepted Accountlng Practice,. and have been prepared in accordance wlth the requirements of the CompanTres Act 2006, the Housing and Regeneration Art 21X)8 and the Accounting Dlrection for private registeFed provlders of social housin8 in England 2019. Basls for oplnlon We conducted our audit in accordance with International Standards on Auditlng IUKI IISAS IUKII and applicable law. Our responsibilitles under those standard5 are further described in the Audltorfs responsibilitie5 for the audit of the financbal statements sectlon of our report. We are independent of the charity in accordance withthe ethical requlrement5that are relevant to our audit of the financial statement5 in the UK. including the FRC'S Ethical St?ndard, and we have fulfllled our other ethical responsibilities In accordance with these requirements. We belleve that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinlon. Concluslons relatln¥ to going con¢¢rn In auditing the finantial statements, we have concluded that the dlrectorfs use of the going concern b?5is of accounting in the preparation of the financlal statements is appropriate. Based on the work we have performed, we have not Identified any materlal uncertalntles relating to events or conditions that, individually or collectivelyi may cast significant doubt on the Group's or the parent charity's ability to continue as a going corbcern for a perlod of at least twelve months from when the financial statements are aLrthorised for Issue. Our responsibilities and the responsiblllties of the Olrectors with respect to goin8 concern are described In the relevant settlons of thi5 report. Other Informatlon The other information comprises the informatlon Included in the annual report, other than the financial statements and our auditols report thereon. Our oplnlon on the financlal statements does not cover the other information and we do not express any form of assurance conclusion thereon. The other informatlon comprises the informatlon Included in the Annual Report other than the financial ststements and our Auditors, report thereon. The directors are responslble for the other information

YMCA DERBYSHIRE II¥DEPENDENT AUDITOR REPORT TO THE MEMBERS OF YMCA DERBYSHIRE contained within the Report of the Trustee5. Our opinlon on the flnancial statements does not cover the other information and, except to the extent otherwlse explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibillty Is to read the other informatlon and, in doing so, conslder whetherthe other Infomiation Is materially inconsistentwith the financial statements or our knowledge obtained in the course of the audit, or otherwlse appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to detemilne whether this gives rise to a material misstatement in the financial statements themsebves. If. based on the work we have performed, we conclude that there is a material misstatement of this other informatlon, we are requlred to report that fact. We have nothing to report in thls regard. Oplnlon on other mattors prescribed by the Companles Act 21)06 In our opinion, based on the work undertaken in the course of the audit.. •the informatlon given in the Report of the Trustee5 for the financial year for which ihe financial statements are prepared is consistent wlth the financlal statements; and the Report of the Trustees have been prepared in accordance with applicable legal requirement5, Matters on whlch we are requlred to report by eN¢•ptlon In the light of the knowledge and understanding of the Group and parent charity and its environment obtalned in the course of the audit. we hove not identrfled material misstatemerbts In the Report of the Trustees. We have nothing to report in respect of the following matters In relatbon to which the Companies Act 2006 requires us to report to you if, in our oplnion.. adequate accounting records have not been kept by the parent charity, or returns adequate for our audit have not been received from branches not V151ted by us. or • the parent charity flnancsal statements are not In agreement wlth the ac¢ountlng recor(Is and returns; or certain disclosures of directors, remuneratlon specified by law are not made; or we have not recelved all the information and explanations we requlre for our audlt. RespoDslbllltles of thè board As explalned more fully in the Statement of the Dlrectorf5 responsibillties, as Set out on page 11 and 12, the Dlrettor Is responsible for the preparation of the financial statements and for being satisfied thot they give a true and falr view, and for such internal control as the board determine is necessary to enable the preparation of financlal statementsthat are free from material misstatement, whether due tofraud or error. In preparing the flnancial statements. the board 15 responsible for assesslng the GroL¢P'S and the parent charity'5 ability to continue as a going concern, discloslng, as applicable, matters related to golng concern and using the going concern basis of accounting unless the board elther intends to liquldate the Group or the parent charity orto cease operatlons, or have no realistic alternatNe bLrt to do so. 14

YMCA DERBYSHIRE INDEPEI¥DENT AUDITOR REPORT TO THE MEMBERS OF YMCA DERBYSHIRE Auditorfs re5ponsSbllltles for the audlt of the flnaTrcial statemènts Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material mlsstatement, whether due to fraud or error, and to Issue an audltorfs report that include5 our opinion. Reasonable assurance Is a high level of assurance, but is not a guarantee that an audit conducted In accordance with ISAS IUKI will always detett a material misstatement when it exists. Mi55tatement5 can arise from fraud or erroT and are considered material if. individually or in the aggregate. they could reasonably be expected to influence the economic declslons of users taken on the basis of these financial statements. Irregularities, including fraud, are instances ot non-compliance with Saws and regulatlons. We design protedures in line with our responsibilities, o￿lIned above, to detert materlal misstatements in respect of Irregularities, including fraud. The speclfic procedures for thi5 engagement and the extent to whlch these are capable of detecting irregularlties, including fraud is detailed below., Our approach to Identifying and asse55in8 the risks of material misstatement in respect of irregularities, Including fraud and non-compllance with laws and regulations, was as follows.. the senior ststutory audltor ensured that the en8agement team collectlvely had the appropriate competence. capabilities ?nd skills to Identlfy or recognise n0n-compl1an￿ wlth appllcable laws and regulatlon5; we Identified the laws and regulations applicable to the group and the charity company through discu5slons with dlrectors and other management, and from our commercial knowledge and experlence of the settor; we focused on specifit laws and regulations which we considered may have a d1￿ct material effeci on the financlal statements or the operations of the group and the charlty, inrludlng the financial reporting legislation, Companies Act 2C106, taxatlon legislation, anti-bribery, employment, and environmental and health and safety legislotion,. we assessed the extent of compliance with the laws and regulations identified above through making enquiries of mènagement and inspecting legal correspondence; and Identified laws and regulations were communicated within the audlt team regulady and the team remained alert to instances of non-compliance throughout the audlt. We assessed the susceptibility of the group's financial statement5 to material mi55tatement, including obtainlng an understanding of how fraud might occur, by: maklng enquiries of management as to where they consldered there wa5 susceptibility to fro￿1, their knowledge of artual, suspected and alleged fraud; and considering the internal contro15 In place to mitigate rlsks of fraud and non-complian￿ wlth laws and regulations. To address the risk of fraud through management blas and override of contro15, we,. performed analytical pro￿dureS to identify any unusltal or unexpected relationshlps; tested journal entries to identify unusual transactions,. assessed whether judgements and assumptions made in determinlng the accounting estimates set out In Note I were indicative of potential bias; and investigate(i the rationale behind significant or unusual transartlons. 15

YMCA DERBYSHIRE IIYDEPENDENf AUDITOR REPORT TO THE MEMBERS OF YMCA DERBYSHIRE In response to the risk of irregularitles and nc7n-compliance wlth law5 and regulatlons, we deslgned procedures which included, but were not limited to: agreeing financial statement disclosures to underlylng supporting documentation,. reading the mlnute5 of meetings of those charged with governance; enquiring of management as to actual and potentlal litigation and clalms; and reviewing correspondence with HMRC. relevant regulator5 and the companws legal advisors: Because of the inherent limitations of an audit, there is a rlsk that we will not detert all irregularities, including those leading to a material mi5Statement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the event5 and transactions reflected in the financial statements, as we wlll be less Ilkely to become aware of instances of non-compliance. The risk is also greater regarding Irregularlties occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omisslon or mlsrepresentotion. A further description of our responsibilities for the audit of the financlal statements is located on the Financial Reporting Council's website at.. www.frc.org,uVauditorsre5ponsibilities. This description forms part of our auditorfs report. Use of our rèport This report Is made solely to the charltVs members, as a bo(ty, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charivs members those matters we are required to state to them In an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibillty to anyone other than the charity and the charitys members as a body* for our audlt work. for this report, or for the opinions we have formed. Jonathan Dudley Isenior stat￿Ory audltorl for and on behaK of Dalns Audit Lirnited Statutory Auditor Chartered Accountants Suite 2 Albion House 2 Etruria OfFice Villa6e Forge Lane Stoke on Trent STI 5RQ 16

YMCA DERBYSHIRE INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 31 JULY 202Z Year to Julv 2022 Totsl Year to July 2021 Total Notes Income Operating Costs Operatlng surplusl(deflcit) 4,070,576 13,973,612} 96,963 3,957,196 13,651.7581 305,438 Interest receivable Interest payable Surpluslldeflclt) on ordlnary actlvities for the 280 {15,6021 81.641 63 18,3411 297,160 Other comprehenslve iD¢ome 728,000 1,025,160 81,641 All of the activity above relates to continulng activitle Thls page shows the results for YMCA Derbyshire in the format required by the Companies Act 2006, The Statement of Recommended Practlce for Registered Providers of Social Housing 2018 and The Accountlng Direction for Private Registered Provlders of Soclal Houslng 2019. 17

YMCA Derbyshire Llmited Consolldated and Charlty Statement of Flnanclal Actlvltles Year ended 31st July 2022 2022 Total funds 2021 Total funds Unrestrlcted fvnds Restrttted funds Notes 114COME Donatlons and legacles Income from chorttahle actlvtths Houslng & Support Key College and other leamlng (previously Tralnlng and Educatlon) Y Kidz (prevlously Famlly Servlces) Other 63.237 146,062 209.299 275,673 2,706,246 291,110 2,997,356 2,995,507 510,619 174,353 2,739 63,571 47,261 574,190 221,614 2.739 489,300 139,068 Intome from other trddln8 attlvltlès Commerclal tradlng actlvltles Investment Income 65.378 280 65,378 280 57,648 63 Total Incomlng re50ur¢es 3,522,8S2 548,004 4,070,856 3,957,259 ExpÈndllyrg Cost$of ralsln8 fvnds Fundralslng costs Costs of other tradSng actlvltles tharltsble 0rt17AtI Hou51ng & Support Key College Y Kldz Total r•SoUrc￿ ￿pended 54,354 61,961 6,650 61,004 61,961 45,437 54,207 2,610,200 632,933 171 806 3,531,254 363,327 46,465 2,973,527 679,398 213 325 3,989,215 2,834,696 587,542 138 217 3,660,099 457,961 P4•t Incom•lloxp•ndltur•l bthr*transfers Gross trnn$f8ts between funds Ner Incomellexpendlturèl bthir• other re¢o8nlsed rfalns and losses {8,402) 90,043 81,641 297,L60 (8.402) 90,043 81,641 297.L60 Other reco8nlsed galns and losses Propeity revaluatlon galnsl {losses) 728,000 14et movemenl In funds RECONCILIATION OF FUNDS Total funds brou8ht foiward TOTAL FUNDS CARRIED FORWARD (8,402) 90,043 81,641 1.02S,160 3,979,072 3 970,670 73,020 163,063 4,052,092 4,133,733 3,026,932 4,052,092 18

YMCA Derbyshire Consolidated Balance Sheet At 31stJuly 2022 2022 Total funds 2021 Total funds Unrestritted funds Restritted funds Notes FIXED ASSETS Tanglble assets 4,053,992 4,053,992 4,019,349 CURRENT ASSErs Stocks Debtors Cash at bank and In hand 7,282 396,938 675 969 1,080,189 7,282 428,721 811 749 1,247,752 3,698 434,528 668 317 1,106,543 io 31,783 135 780 167,563 CREDITORS Amounts falllng due wlthln one year (582, 115) (4,500) (586,615) (454,8051 NET CURRENT ASSETS 498,074 163,063 661,137 651,738 TOTALASSETS LESS CURRENT UABIUTIES 4,552,066 163,063 4,715,129 4,671,087 CREDITORS Amounts falling due after more than one year 12 {581,396} (581,396) {618,995) NET ASSETS 3,970,670 163,063 4,133,733 4,052,092 FUNDS Unrestricted funds Restritted Reserves TOTALFUNDS 3,970,670 163 063 4,133,733 3,979,072 14 4,052,092 The Financial Statements were approved by the Board of Trustees on 15th December 2022 and were signed on its behalf by Chalr of board of trustees T.J Penter - Treasurer Company reglstered number 3061837 The Notes form part of these Financial Statements 19

YMCA Derbyshire Charity Balance Sheet At 31st July 2022 2022 Total fund5 2021 Total funds Unrestricted funds Restrfcted funds Notes FIXED ASSETS Tanglble assets Investments 3,996,679 3,996,679 4,019,349 3,996,681 3,996,681 4,019,351 CURRENT ASSETS stocks Debtors Cash at bank and In hand 7,282 454,251 675 969 1,137,502 7,282 486,034 811 749 1,305,065 3,698 434,528 668 317 1,106,543 io 31,783 135 780 167,563 CREDITORS Amounts falllng due wlthin one year li (582,117) (4,500) (586,617) (454,807) NET CURRENT ASSETS 555,385 163,063 718,448 651,736 TOTAL ASSETS LESS CURRENT LIABILMES 4,552,066 163,063 4,715,129 4,671,087 CREDITORS Amounts fallSng due after more than one year 12 (581,396) (581,396) (618,995) NEf ASSETS 3,970,670 163,063 4,133,733 4,052,092 FUNDS Unrestrlcted funds Restrfcted ReseNes TOTAL FUNDS 3,970,670 163 063 4,133,733 3,979,072 14 4,052,092 The Financlal Statements were approved by the Board of Trustees on 15th December 2022 and were signed on Its behalf by Chalr of board of trustees T.J Penter - Treasurer Company registered number 3061837 The Notes form part of these Flnanclal Statements 20

YMCA Derbyshlre Limited Consolidated Statement of Cash Flows Year ended 31st July 2022 Year ended 31st July 2022 Year ended 31st July 2021 Notes Cash provlded by operatln8 actlvltles 16 284,969 319,602 Cash IIow5 from Investln8 artl¥ltles Interest income Receipts from the sale of tanglble fixed assets Purchase of Investments Purchase of tanglble fixed assets Cash used in investlng actlvltles 280 63 116,195 3,870 (2) 280 143 203 156 (86,681) {276,212) Cash flows from finandng artl¥ltle$ Interest paid Repayment of borrowlngs Cash used In flnancing attlvltles (15,602) (8,341) (54,856) {45,525) Increasel{de£reasa} In cash and cash equlvalents In the year 143,432 (2,135) Cash and cash equivalents at the beglnnlng of the year 668,317 670,452 Totsl ¢ash and c05h equlvalents atthe end ol the year 811,749 668,317 21

YMCA DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2022 I. ACCOUNTING pouaES YMC4 Derbyshlre Ithe 'compan¢l Is a Registered prlvate company Ilmited by guarantee under the Companles Act 2006 Incorporated and domiciled In England Ire8lStered office.. 770. London Road. Derby, DE24 8UT.' Company registered number: 3061837. charity number: 10499041. The principal account5ng pollcies are summarised below. They have all been applied consistently throughout the year and to the preceding period. General Infomiatlon and basls of accountlng These flnancial statements present consolldated information for the group alon85ide Information for the Charity as an Individual undertaking. The Consolidated Statement of Financlal Activities ISOFAI and Consolidated Balance Sheet consolidate the financlal statements of the charity and tts subsidiary undertaking. The financial statement5 have been prepared under the historical cost convention, modified to Include certain Items at foir value, in accordance wlth FRS102. "The Financial Reporting Standard appllcable in the UK and Republic of Ireland. issued by the Flnancial Reporting Council and comply with the Statement of Recommended Practice- Accountin8 and Reporting by Charlties120191 and the Companles Act 2006. As a Reglstered Provlder of Social Housing dlsclosures reguired by the Statement of Recommended Practice for Registered Social Housing Providers 2018 ISORPI, the Houslng and Regeneration Act 2CK)8 and the Accounting Direction for Private Registered Providers of Social Housing 2019 have also been included where applicable to the housing operation5 of the Charity. Publlc benefit entltv YMCA Derbyshi￿ meets the deflnltlon of a public benefit entity under the Charities SORP. Assets and liabillties are initially recognised at historical cost or transaction value unles5 Otherwise stated in the relevant accountin8 pollcy notelsl. Preparatlon of the attounts on a golry concern basls YMCA Derbyshire reported a cash inflow for the year of £143,432 and at 31 July 2022 was holding £811,749 in cash balances. Based on projection5 for the next year, the Trustees I￿ of the view that the amount of cash reserves held secure the immedlate future of the Charity and on that basis the Charity is a going concern. Incornlng resources Incoming resources are Included on the Statement of Financial Activities when the Charity has full legal entitlement and the amount can be quant5fied wlth reasonable accuracv. Rents and s¢rvlce related income All seNice related Income is accounted for a5 It is earned. Soclal hous1￿ grant and other government grants Where grants are received from government agencles such a5 Homes England, local authoritie5, devolved government agencies, health authorlties and the Evropean Commission, which meet the definition of government grants they a￿ recognlsed when there is reasonable assurance that the conditions attached to them will be complled with and that the grant will be re￿ived. 22

YMCA DERBYSHIRE NOTES TO THE FINAt4CIAL STATEMENTS YEAR ENDED 31 JULY 2022 I. ACCOUNTING pouaES (continued) Incomlng resources {contlnued) The cost of housing developments financed wholly or partly by 8rants have been revalued to their market valuation and the grant value taken to reseNes. This Is In accordance with The Ststement of Recommended Practice for Registered Social Housin8 Providers 2018. grants Grants receNed a￿ re¢ognised as revenue usin8 the performance model. Volunteers We benefit from time glven by a number of volunteer5 across the diffe￿nt services that we offer. In accordance with the Charities SORP, the time offered by these volunteers 15 not recognised and refer to the Report of the Trustees for more infomation about their contribution. Resources expended Expenditure is accounted for on an accruals basls and has been classified under headings that a8gregate all costs related to that category. Where costs cannot be directly attributed to particular headings they have been allocated to an activity on a basls consistent with the use of the resources. Expenditure is classified under the following activity headlngs: Costs of raising funds comprise the costs of eommerclal tradlng and Sts associated support Costs and the cost of fLsndraising for the Charity, alongside their a5SOCiated support costs. Expenditure on charitable actlvities includes the costs of activltles undertaken to further the purposes of the Charity and their associated support costs. Other expenditure represents those items not falling into any other heading. Allocation of SU ort costs Support costs are those functions that ass1St the work of the Charity but do not direttly undertake charitable activities. Support costs Include finance, HR, IT, facilities and governance costs whith support the Charity's proBrammes and actlvlties. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The basls on which support costs have been allocated are set out in Note 4. Tangible flxed assets Freehold land and bulldlngs Properties are held at their open market valve. Properties held for their social benefit a￿ not held 501ely for the cash inflows they generate and are held for thelr service potential. An assessment is made at each reporting date as to whether an indlcator of Impairment exists. If such an indlcator exlsts, an impairment assessment 15 carrled out and an estimate of the recoverable amount of the asset is made. Where the carrying amount of the asset exceeds Its recoverable amount, an impairment loss Is recognised in surplus or deficit in the Income and Expendlture Account. An impaimient loss is reversed if the reasons for the impairment1055 have ceased to apply and included In surplus or deficlt in the Income and Expenditure Account. 23

YMCA DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2022 ACCOUNTING POLICIES (contlnuedl Tangible flxed assets {contlnuedl other assets Assets a￿ capitalised if they cost more than £500. Depreciatlon Is provided in order to write off each asset over its estimated useful life. The following annual rates are in use for the assets within the balance sheet: Motor car5 25% straight line Motorvans 33% stralght line Computer equipment 20%- 33% 5tralght Ilne Fixtu￿$ and fittin85 5%- 33% stralght line Depreciation is char8ed on assets from the date they become operational. Assets under construction are not depreclated. Investments Fixed asset investments in subsidiaries and associated companies are included at the lower of cost or fair value. Stocks Stocks are stated at the lower of cost and net realisable value. Penslon costs YMCA Derbyshlre operates contrlbutory stakeholder pension schemes for all employees and contrlbution5 are charged to the Income and Expenditure Account as they fall due. Flnan¢lal Instruments Financial assets ènd flnancial liabilltles are reco8ni5ed when the compèny becomes a party to the contractual provisions of the instrument. Flnan¢lal assets carrled at amorti5ed cost Financial assets carried at amortised cost comprlse rent arrears, trade and other receivables and cash and cash equivalents. Financial assets are inltlally recognlsed at transactlon value plus directty attrlbutable transaction costs. After initial ￿¢0￿nItiOn, they are measured at amortised cost using the effective interest method. Dlscounting 15 omltted where the effect of discounting Is immaterial. If there is obSective evidence that there is an impalrment loss. the amount of the 1055 is measured as the difference between the asset's carryinB amount and the present value of estlmated future cash flows discounted at the financlal asseys orlglnal effective interest rate. The carrylng amount of the asset is reduced accordingly. A financial asset is dereco8ni5ed when the contractual rights to the cash flows explre, or when the financial asset and all substantial risks and reward are transferred. Flnancl¥l Ilabllltles c3rried at amortised cost These financlal liabilities include trade and other payables and Interest bearing loans and borrowing5. 24

YMCA DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2022 ACCOUNTING POLiaES Icontinued) Non-current debt instruments which meet the necessary condltlons in FRS 102 are Initially recognised at transaction value adjusted for any dlrectly attributable transaction cost and subsequently measured at amortised cost using the effective interest method, wlth interest-related charges recognised a5 an expense in finance costs In the Income and Expendlture Account. Discounting is omitted where the effect of discountlng is immaterial. A flnancial liability Is derecognised only when the contractual obligation is extinguished, that Is, when the obligation is discharged, cancelled or expires. On long term lending, the interest rate to be charged is calculated by reference to the interest rates, margins and bankin8 charges withln the loan agreements with the funders, on the day the loan Is made. Fund accountlng Unrestrided funds can be used In accordance with the charitsble objectlves at the discretion of the Trustees. Restricted funds can only be used for particular restricted purposes within the objects of the Charity. Restrirtions arise when specifled by a donor Of when funds are raised for a specific restricted purpose, A designated fund 15 maintained to provide for planned malntenance and extraordinary repair and improvement of the housing properties. Other designated funds are mointalned to support Strategic housing development alongside maintaining funds to support residents an(i students as they seek to move on. Basls of consolldatlon The flnancial statements consolidate the accounts of YMCA Derbyshire and its subsidiary undertaklng I'subsidiary'l. The income and expenditure account for the year dealt wlih in the accounts of the charlty wa5 a surplus of E81,641. Interest payable Borrowlng costs are interest and other costs incurred in connection wlth the borrowing of fund5, Borrowln8 Costs I￿ calculèted using the effettlve Interest rate, which isthe rate that exactly dlscounts estlmated future cash payments or receipts through the expected life of a flnancial instrument and is determined on the basis of the carrylng amount of the financial liabllity at inltlal recognrtlon. Under the effective interest method, the amortised cost of a financial liability is the present value of futu cash payments discounted at the effectlve interest rate and the Interest expense in a period equals the carrying amount of the financlal liablllty at the be8lnnin8 of a period multiplled by the effectlve Interest rate for the period. Taxatlon No provlsion is made for tsxatlon as the company Is a Charity entitled to the various exemptlon5 afforded by the Corporation Tax Act 2011. Value added tsx (VAT) The Company is reglstered for VAT but a large proportlon of its income, includlng rents, Is exempt for VAT purposes. The majority of the expenditure is subject to VAT whlch cannot be reclaimed and 25

YMCA DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2022 I. ACCOUNTING POLiaES {continuedl expenditure Is therefore shown in¢lusTrve of VAT where approprlate. For those areas where VAT Is recoverable, a partial exemptlon formula has been agreed wlth HM Revenue and Custom5 IHMRCI. The recoverable amount is credited agalnst the relevant expendlture. Leased assets At inception the company assesses agreements that transfer the ri8ht to use assets. The assessment consider5 whether the arran8ement Is, or contslns, a lease based on the substance of the arrangement. eratin leased assets Leases that do not transfer all the rSsks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to surplus or deflclt in the Income and Expenditure Account on a straight-llne basis over the period of the lease. Signlficant management judgements and key sources of estlmatlon un¢ertalnty The preparation of the financial statement5 requlres management to make judgements, estimates and assumption5 that affett the appllcation of policies and reported amount5 of assets and liabilitie5, income and expenses. The estimates and associated assumptions are based on historical experience and variou5 Other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgments about carrylng values of assets and liabllltles that a not readily apparent from other source5. Artual results may differ from these estimates. Estimates and underlying assumptlons are revlewed on an ongolng basis. Revislons to accountin8 estimates are recogni5ed in the period in which the estlmate is revlsed and in any future perlods èffected. Sl8nlllcant management judgements The following are management judgements in applying the accountlng policies of the company that have the most slgnlficant effect on the amounts recognised In the financlal statements. Impalrment of soclal housln8 properttes The company has to make an assessment as to whether an Indicator of impalmient exists. In making the judgement, management considered the detailed criteria set out in the Housing SORP. Estlmètlon uncertainty The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a Significant risk of causing a material adlu5tment to the carrylng amounts of assets and liabilities wlthln the next Ilnancial year are addressed below. Falr value measurement Management Uses valuation techniques to determine the falr value of property assets held at valuation. This may involve developing estimate5 and assumptions consistent with how market participants would price the Instrument. Management base the assumptions on observable data as far as possible. In that case, management uses the best Information available. Property values in these accounts are based on professional valuations undertaken at or close to the reportlng date. 26

YMCA DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2022 REGISTERED SOCIAL LANDLORD ACTIVITIES 2.1 Partlculars of income from social housing lettinB5 Year to 31st Juty 2022 Operatlng costs £'ooo Turnover Operating surplus £'ooo £'ooo Social housing lettings (note 3b) other social housing actlvlties 2,702,386 (2,602,862) 100,324 2,702,386 1,368,470 4,070,856 (2,602,862) (1,387,153) (3 989,215 100,324 (18,683) 81,641 Actlvltles other than soclal housing artlvlties Year to 31stJuly 20ZI Operatln costs £'ooo Turnover Operatlng surplus £'ooo £'ooo Social houslng lettings (note 3b) other social housing actSvlties 2,692,690 (2,461,616) 231,074 2,692,690 1,264,569 (2,461,616) (1,198,483} (3,660,099) 213,074 66,086 Activitles other than soclal houslng actlvities 3,957,259 297,160 2.2 Particulars of income & expenditure from soclal housing lettings 2022 2021 Rent recelvable net of Identifiable service charges Service charges receivable Gross rents receivable 1,109,329 1,593,057 2 702 386 1,105,349 1,587,341 2 692 690 Turnover from social houslng lettlngs Management Rent payable Servlces Routlne Maintenance Bad Debts (Rent L055es) Depreclatlon other Costs 2,702,386 1,071,258 345,783 261,544 382,151 81,875 87,044 372,406 2,692,690 1,089,275 362,853 244,233 370,158 25,758 60,730 308,609 Operating costs on soclal houslng lettlngs 2 602 862 2 461 616 Operating surplus on soclal housing lettings 100 324 231 074 Rent losses from voids 375 482 438 373 27

YMCA DERBYSHIRE NOTES TO THE FINANaAL STATEMEf4TS YEAR ENDED 31 JULY 2022 2.3 Registered social housing unlts At 1st August 2021 Additions Dlsposals At 31st July 2022 193 Iiii 184 3. INCOMING RESOURCES Incomln8 resources We￿ derived IOJ% from within the United Kingdom12021: 100%1, Unrestrlcted Restricted 2022 Incomlng resources from 8enerated Funds: Voluntary Income.. Donations and glfts Sleepeasy Other Donations Artivitie5for generatingfunds.. Hospitality and room hire income Investment income 28,978 34,259 28,978 180,321 146,062 65,378 280 65,378 280 Other Incoming resources from chafltable Artlvltles: - Housing and Support Turnover from letting5 2,702,386 2,702,386 BBO grants Support work 189,726 101,384 189,726 105,244 3,860 - Key College ond other learnino ESFA contract linc 8ursary fund} Alternative Provision other training course income Y Kidz - Other Total Incomlng Resources 343,962 162,254 4,403 174,353 36,817 380,779 162,254 31,157 221,614 26,754 47,261 3 522 852 548 004 4 070 856 28

YMCA DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2022 3. INCOMING RESOURCES (contlnuedl Unrestrlcted Restricted 2021 Incomlng resources from generated Funds.. Voluntary income.. Donations and glfts Sleepeasy Other Donations Activltlesfor generotingfund5.' Hospitality income Investment income 26,995 248,678 26,995 248,678 57,648 63 57,648 63 Other Incoming resources from charltable Artlvltle5: Housing andsupport Turnover from lettlngs 2,692,690 2,692,690 BBO 8rant5 Support work 158,124 133,137 158,124 144,693 11,556 - Key College and other leoming ESFA contract linc Bursary fund) Alternatlve Provisiori Other trainlng course income Y Kidz Other Total Incomlng Resources 358,050 103,603 4,475 110,9B8 16,052 374,102 103,603 11,595 139,068 7,120 28,080 3 614 746 342 513 3 957 259 4. RESOUR￿5 EXPENDEO Dlrect staff Costs other dlrect costs Total 2021 Support costs Total 2022 Charltable Activltles Houslng & Support Tralnlng and Educatlon Chlldren and Young People 852,437 1,598,260 358,910 220,332 132,173 42,496 522,830 2,973,527 100,156 679,398 38,656 213,325 2,834,696 587,542 138,217 Non Charitable Actlvltles Fundraislng Costs of other tradlng activlties 8,397 16,098 36,509 61,004 45,437 8,780 41,777 11,404 61,961 54,207 Total Costs 1360 697 1918 963 709 555 3 989 215 3 660 099 29

YMCA DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2022 5. SURPLUS FOR ThEYEAR The surplus of income over expenditure Is stated after charging- 2022 2021 Audltor remuneratlon - in their capaclty as audltor Depreclatlon of tanglble fixed assets (owned by the company) Profltl(loss) on sale of Fixed Assets Rent losses from bad debts Operatlng leases: Land and Bulldlng5 ii,ioo 78,514 26,195 60,377 409,922 10,866 91,911 3,870 25,758 435,573 6. STAFF COSTS The average monthly number of persons employed by the company during the period was: 2022 Employee Numbers Fundraising Actlvities Charitable Artlvltles Management 2021 98 105 93 2022 2021 Employee Costs Wages and Salaries Social Security Costs Penslon Costs 1,845,361 1,660,886 148,399 125.439 145,322 124.639 2,139.082 1,910,964 9,291 2,148,373 Restructuring costs 1,910,964 None of the Charity Trustees ￿CeIved any remuneration in the period12021: nill. No Charity Trustees received re-imbursement for out of pocket expenditure12021: nill. Two employees eamed more than £60,000 lexcluslve of company pension and national insurance contrlbutlonsl In the year Iln the following bands}'.- 2022 2021 £60,001- £70,000 £70,￿1 - E80,(YJO The Accounting Dirertion for RegiSte￿d Providers of Soclal Housln8 2019 extends the statutory definitlon of director to include the chief executive and the senior management team of the Charlty. The aggregate amount of emoluments payable lincluding company pension and National insurance contrlbutionsl In respect of the chlef executive and senlor managementteam in the period was £294,74712021: £335,311), whlch includes pension costs of £24,407 12021: £24,340) In money purchase scheme5, These are consldered to be the key management personnel of the organisatlon. The highest paid employee during the year was the Chief Executive. The ag8regate amount of emoluments payable lincludln8 company 30

YMCA DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2022 penslon and National Insuran￿ contributionsl in respect of the Chief Executive In the period was £95,732 12021= £83,616 in respect of the Acting Chlef ExecutivelDeputy Chief Executive), whlch Includes pension contrlbution5 of £11,366 to a defined Contribution scheme12021: £9,882 in respect of the Attlng Chlef Executlve/Deputy Chief Executlvel. The Chlef Executlve had overall responsibility for the running of the dayto day affairs ofthe companv. 7. INTEREsf PAYABLE AND SIMILAR CHARGES 2022 2021 Bank loans 15,602 8,341 8. TANGIBLE FIXED ASSETS Consolldated Flxed Assets At 1st August 2021 At 31st July 2022 Addltlons Disposals Revaluatlons COST OR VALUATION Freehold property Isocial Housing) Freehold property (Non Housing) Net C05t of freehold property Motor vehicles Computer equipment Flxtures and fittings Asset under construction 2,978.490 883,510 3,862,OQKI 35.395 362,326 523,145 190,OCQI 2,888,490 883,510 3,772,000 35,395 424,784 543,020 120,823 4,896,022 190,0001 62,458 19,875 120,823 203,156 4.782,866 190,0001 DEPREaATION Motor vehicles Computer equipment Fixture5 and fittings 29,853 319,786 413,877 763.516 4,583 34.442 39,489 78,514 34.436 354,228 453,366 842,030 NET BOOK VALUE Freehold property Isoclal Houslngl Freehold Property (Non Housin81 Motor vehicles Computer equipment Flxtures and fittin8S Asset under constructlon 2,978,490 883.510 5,542 42.540 109,267 2,888,490 883,510 959 70,556 89,654 120,823 4,053,992 4,019,349 31

YMCA DERBYSHIRE NOTES TO THE FINANCIAL STATEMENT5 YEAR ENDED 31 JULY 2022 8. TANGIBLE FIXED ￿￿ET5 (continued) Charlty Flxed Assets At 1st August 2021 At 3tsr July 2022 Addltlon5 Disposa15 Revaluatlons COST OR VALUATION Freehold property (Soclal Houslng) Freehold property (Non Housing) Net cost of freehold property Motor vehlcles Computer equlpment Flxtures and fittings Asset under construction 2,978,490 883 510 3,862,000 35,395 362,326 523,145 {90,000) 2,888,490 883 510 3,772,000 35,395 424,784 543,020 (90,000) 62,458 19,875 4 782 866 145 843 4 838 709 DEPRECIATION Motor vehlcles Computer equlpment Fixtures and fittings 29,853 319,786 413 877 763 516 4,583 34,442 34,436 354,228 453 366 842 030 NET BOOK VALUE Freehold property (Social Housing) Freehold Property (Non Housing) Motor vehlcles Computer equipment Flxtures and flttings Asset under constructlon 2,978,490 883,510 5,542 42,540 109,267 2,888,490 883,510 959 70,556 89,654 4 019 349 3 933 169 Freehold land and buildings owned have been revalued by Lambert Smlth Hampton (Chartered SuNeyor51 for the London Road site and by Gadsby Nlchols Ichartered surveyors) for other site5 on an open market basis. The valuations were Ltndertaken at 31 July 2021 for all properties bar Osmaston Road. which was valued on donation at 315t March 2021. The Freehold social housing properties provide 94 unlts of accommodation. The historic cost of freehold land and buildings Is £4,782.084. The Asset under construction refiects Costs incurred in the development of flats at Cotton Lane in Derby. The Net book value of assets that are provlding 5e¢urty for the Bank Loan is £3.425,000. 32

YMCA DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2022 9. INVESTMEIITS IN SUBSIDIARIES Shares In Group cos. Total At 1st August 2021 Additions Disposals Provision for gains/llosses1 At 31st July 2022 YMCAD Property Development Llmited, a private company limited by share5. was incorporated In Great Brltaln on 13 October 2020 and Is a wholly owned subsidiary. The company prlnclpally involved in the development of new property for the Charity and incurred costs in the perlod towards the development of flats at Cotton Lane in Derby but generated no income in the period. 10.DEBTORS: AMOUNTS FALUNG DUE WIThIN ONE YEAR Group 2022 Charlty 2022 Group 2021 Charlty 2021 Rental debtors Provision Net Rental debtors Other debtors Amounts owed by group companles Prepayments and accrued income 223,824 223,824 163,959 163,959 159,774 159,774 146,026 146,026 93,159 81,696 44,422 44,422 68,776 175788 175788 244080 244080 428721 486034 434528 434528 No dlsclosure has been made of the net present value of rental arrears subject to repayment plans as the amount Is considered to be Insi8nlficant. 11.CREDITOR5: AMOUNTS FAWNG DUE WITHIN ONE YEAR Group 2022 Charlty 2022 Group 2021 Charity 2021 Bank Loan Trade Creditors Taxation and Social Secvrlty Other Creditors Accrua15 Deferred income 35,851 35,851 37,505 37,505 165,969 165,969 188,008 188,008 47,907 47,907 34,511 34,511 11,685 11,687 116 118 192,300 192,300 180,939 180,939 132 903 132 903 586615 586617 454805 454807 33

YMCA DERBYSHIRE NOTES TO ThE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2022 11.CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR (Contlnuedl For details of securlty provided for the bank loan see Note 12. The deferred Income movement Is as follows:_ 2022 2021 Deferred income at l August 2021 Released to Income durlng the year Income recelved in the current year deferred Deferred income at 31 July 2022 13.726 113,7261 132,903 132,903 132,213 1132,2131 13,726 13,726 12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR Group 2022 Charlty 2022 Group 2021 Charlty 2021 Bank Loan 581395 581395 618995 618995 The Barsk Loan is secured by a first legal charge over the freehold land and buildings at 770 London Road, Derby and represents 18% of the value of the charged property. Interest 15 charged on the Bank Loan at a rate of 2% over base rate. The Bank Loan 15 repayable in instalments as follows: 2022 2021 In the next year Between one and two years Between two and five years Over fwe years 35,851 37,505 37,030 38,300 118,561 119,830 425 804 460 865 617 246 656 500 13. MOVEMENT IN NET DEBT Asatl August Cashfiows 2021 qulsltlon Other non osh changes Asat31 July 2022 subsldlary Cash and bank 668,317 137,5051 1618,9951 11,817 143,432 811,749 137,5991 135,8511 37,599 1581,3961 194,502 Bank loan within l year Bank loan over l year 39,253 182.687 34

YMCA DERBYSHIRE NOTES TO THE FIIIANCIAL STATEMENTS YEAR ENDED 31 JULY 2022 14.STATEMENT OF FUND5 1st Au8USt 2021 Net Movement Transfers 31 July 2022 Unrestrlcted fvnds: Gen¢ral fund 3,720,434 20,514 1130,5001 3,610,448 Designated funds Planned Periodic Maintenance Revaluation reSe￿e Residents fund Learner5 Fund Strategic Development Fund Total deslgnated fund5 Totsl unrestricted funds 225,594 (19,451) 19,774 967 303 12,0(J) 258,638 120,(XIO 326,143 19,774 2.002 303 12,lJOO 360,222 (1,965) (28,9161 {8,402) 130,500 3,979,072 3,970,670 Restrlrted funds: Fundralser Children in Need - Employablllty Derby Homes- This is Derby project Youth Alliance 8BO Grants YMCA Éngland - Move on fundlRoom Sponsor/Allotments Derby Homes- Psychotherapy Derbyshire Community Health NHS Isexual health) Poverty Truth Commission Youth and Communities fund Allotments fund B & Q grant lallotmentsl NHS grant lallotmentsl Asda lallotmentsl Duke of Devonshire Derby County Community Trust Klckstart Derby College- transitlon mentorlng Community Action - Transition Mentoring HAF project EFA Bursary Fund Total restrirted fund$ 1,913 11,458 (9,613) 20,518 (20,518) 1,913 (206) (1,667) (652) 794 1,667 652 93,999 12,500 2,528 2,064 717 (2,500) (7,120) 93,999 12,500 2,528 2,064 717 2,500 7,120 2,250 5,185 5,742 5,421 2,250 5,185 26.022 13,246 20,280 7.825 73,020 90.043 163.063 Total funds 4,052,092 84,641 4,133,733 35

YMCA DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 202Z 14.STATEMENT OF FUNDS {contlnued) Ati August 2020 At 31. July 2021 Net Movement Transfers Unrestrlrted fvmls: General reseNe 2,314,026 1,075,668 330,740 3,720,434 Deslgnated funds Planned Perlodic Ma5ntenance Revaluation reserve Residents fund Learners Fund Campus New Build Strategic Development Fund Total deslgnated fvnds Total unrestrlcted fund$ 215,851 18.774 107 (20,257) 1,000 (2,140) 30,000 225,594 19,774 967 303 3,000 303 364,936 12,000 611,971 1364.936} 4.800 126,1971 1327,1361 1,049,471 3.604 12,tKK) 258,638 2,925,997 3,979.072 Restrlrted funds: Chlldren in Need Grant Chlldren in Need - Employablllty Derby Homes- This Is Derby project BBO Grants Foundation Derbyshire - Jefford Weller Charitable Trust of Toyota UK Society of Motor Manufacturers Homele55 Link Grant Paul Hamlyn 2 Grant Covid Foundation Derbyshire Morrisons Natlonal Lottery Asda YMCA England- Move on fund Foundation Derbyshire- Move on fund Derby Homes- Psychotherapy Derbyshire Community Health Duke of Devonshlre HAF project Derby County CommunltyTrust Digital growth fund EFA Bursary Fund 11,458 20,518 11,458 20,518 1,694 (1,694) 498 (498) 19,938 (19,938) 14.120 {14,120) 29,212 (29,212) 3,446 (3,446) 13,910 113.9101 348 (348) I,ooo (2,000) 1,667 652 2,￿0 1,667 652 2.5 20,280 7,120 2500 20,280 7,120 (450) (1,390) {24,3111 450 12,819 13,6041 13,6041 7,825 Total restrlcted funds ICrf),935 73,020 Totsl funds 3,026.932 1,025,160 4.052,092 36

YMCA DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2022 14.STATEMENT OF FUNDS Icontlnued) Fund Movements~Year to 311¢ July 2022 Other recognlsed Galn5 & Losses £'ooo Net Incomlng Outgoing Movement £'ooo £'ooo £'ooo Unrestrlcted funds: General fund 3,522,852 13.502,3381 20,514 Oeslgnated funds Planned Periodic Maintenance Revaluation reserve Residents fund Learners Fund Strateglc Development Fund Total d￿lI￿￿ed funds Total unrestrkted funds 119.4511 (19,451) 11,9651 (1,965) 17,5001 128,9161 13,531,254} 128,9161 18,4021 3,522.852 Restrlcted funds: Fundralser Chlldren in Need Employability Derby Homes- This is Derby project Youth Alliance BBO Grants YMCA England - Move on fundlRoom Sponsor/Allotments Derby Homes- Psychotherapy Derbyshire Community Health NHS Isexual health) Poverty Truth Commlsslon Youth and Communities fund Allotments fL*nd B & Q grant (allotments) NHS grant lallotmentsl Asda lallotmentsl Duke of Devonshire Derby County CommunltyTrust Klckstart Derby College- Transltlon mentoring Community Action - Transition Mentoring HAF projett EFA Bursary Fund Total restrlcted funds 8,563 28,829 16,6501 138.4421 120,5181 118,0001 1189,7261 1,913 19,613} 120,5181 18,000 189,726 7,197 17,403} 16,6671 16521 132,4271 11,9021 131,0001 12061 11,6671 16521 32,427 1,902 124,999 12,51K) s,￿0 2,064 966 93,999 12,500 2,528 2,064 717 12.5(X)I 17,120) 12,4721 12491 12,5001 17,1201 122,2541 19,0001 13,4731 141,519} {15,988) 22,254 11,250 8,658 47,261 21,409 2,250 5,185 5,742 5,421 548,004 [457,961) 90,043 Total funds 4 070 855 3 989 215 37

YMCA DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2022 14.STATEMENT OF FUNDS (contlnued) Fund Mt>vements- Year to 31¥t July 2022 Other reco8nised Gains & Losses £'ooo Net Movement Incoming £'ooo Outgoin8 Unrestrirted funds: General reserve 3,614,746 13,266,078) 727,000 1,075,668 Deslgnated funds Planned Periodic Maintenance Revaluation reserve Resident5 fund Learners Fund Campus New Build Strateglc Development Fund Total desl8nated funds Total unrestrlrted funds 120,2571 (20,257) 1,000 (2,140) 1,000 12,140} 14,8001 127,1971 {3.293,2751 1,0 126,1971 728.iJ)0 1,049,471 3,614,746 Restrlcted funds: Children In Need- Young mothers Children In Need - Employablllty Derby Homes- This 15 Derby project BBO Grants Foundation Derbyshire - Jefford Weller Charitable Trust of Toyota UK Soclety of Motor Manufacturers Homeless Link Grant Paul Hamlyn 2 Grant Covid Foundation Derbyshlre Morrisons National Lottery Asda YMCA England- Move on fund Foundotion Derbyshire- Move on fund Derby Home5- Psychotherapy Derbyshire Communlty Health Duke of Devonshire HAF project Derby County Communlty Trust Digital growth fund EFA Bursary Fund Total restrlrted funds 16,154 28,829 75,000 158,125 2.000 116,1541 117,3711 154,482} 1158,1251 12,1)001 11,6941 (4981 119,9381 114,1201 129,2121 13,4461 113,9101 13481 12,5441 12,0001 13.3331 11,958 11,458 20,518 11,6941 14981 119,9381 114,1201 129,2121 13,4461 113,9101 13481 i.(xJo 12,OJOI 1,667 652 5,(KlO 2,610 28,080 7,120 17,8001 20,280 7,120 14501 11,390} (24,311) 728 000 1 025 160 14501 {17,4411 16,051 342,513 3 957 259 (366,824) 3 660 099 Total funds 38

YMCA DERBYSHIRE NOTES TO THE FINANCIAL STATEME14TS YEAR ENDED 31 JULY 2022 IQSTATEMENT OF FUNDS (contlnued) Funds Commentary Unrestrlrted Funds: Deslgnated Furth (IncludlnB Transfers) Plonnedperiodi¢ malntenance YMCA Derbyshire ha5 Put aside a sum of money each year to cover major repalr liabllities and to allow for planned periodic malntenance and renovations. Additional reserves of £120,000 have been transferred during the period. Resldents Fund The residents fund has been created by de5ignatlng variou5 sundry income streams to fund ad hoc needs of residents Iboth indlvidually and corporately) as they arise. Examples of expenditure in the period are travel cost to interviews and the purchase of clothlng for interviews among other things. Learners Fund The learners fund has been created by de5ignatlng various sundry income streams to fund ad hoc needs of learners11)oth individually and corporately) as they arlse. Strateglc development Fund The strateglc development fund was creotsd to enable development in new activitles. The fund Is currently desi8nated to support the development of new bulld housing, Generalfvnd The general fund represents the balance of funds whlch are not designated or restricted. Restrlcted funds Fundralser These donations have been received to support the work of the YMCA Fundralser post. Chlldren in Need- Employablllty Thls grant supports young people on their pathway to employment through the employment of an Employability Coach who works With young people to build skllls and employersto facilltate successful work experience. Derby Homes- Thls Is Deth prolert/Youth alllan¢e These grants have enabled YMCA Derbyshire. Baby People and Oerby County Communlty Trust to work togetherto enable Youth Workers to support the most hard to reach young people across Derby. Delivering various artivlties including arts, sports, mentorin8 and youth clubs, over 2(JXJ youn8 people have been supported both face-to-face and virtually as a result of the projert. Building BetterOppt>rtunltles We are active In three strands to this ESF based funding- Opportunity & Change, Towards Work and Money Sorted. All three provide tailored advice. 5UPPOrt and signpostiftg to indivlduals to move them closer to employment. 39

YMCA DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2022 IQSTATEMEMf OF FUNDS, contlnued YMCA England and Wales- Move onfvftd/Room sponsor/ollotments These grant5 were received to provide support to residents and move on packs for ￿sIdentS a5 they move into new properties alongside support of work at the Wilmorton allotments. Derby Homes- Psychotherapy This grant was recelved to help provide psychotherapy support to our resldents Derbyshire tommunltyhealth gmnt This funding enabled YMCA Derbyshire to begin the Safer Cholces project, supporting young people to explore and understand safer relationships and provide sexual health advice. NHS sexual health prolert Thi5 funding enabletl YMCA Derbyshire to undertake the Safer Choices projert, supporting young people to explore and understand safer relationships and provide sexual health advice. Poverty Truth commission gffjnt Thls grant covers the cost of events to Identify community champions to support the work of the poverty truth commisslon Youth and Communitiesfvnd This fund has been created from restricted donations to support the youth and communities work of the charity. Allotmentsfvnds Ilnc grnntsfrom B & 11 NHS. andAsdo) Fund5 from grants and donatlon5 to support the work of YMCA Derbyshire at the allotments in Wilmorton, Derby. Duke olDèvonshlre Choritoble Trust This grant has been received to fund health and wellbelng actlvities for Key College students. Derby County Communlty Trust- student heofth and wellbelng Thls Brant is providing YMCA Key College students the opportunity to access health and wellbelng activities, psychotherapy sessions. mentorlng support, careers advlce and work placement opportunitie5. Klcksturtprojert Grant funding to provide support for apprenticeshlps wlthln YMCA Derbyshi Derby Colleqe/CommunltyActlon- frnnsltlon grant This grant covers the provision of mentoring and well belng SUPPOrt for young people transltionin8 into post 16 educatlon 40

YMCA OERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2022 14.STATEMENT OF FUNDS, contlnued HAFproJect Thls grant has been received to SUPPOrt the provlslon of holiday actlvitles inclusive of a main meal for those entitled to free school meals. EFA bursoryfvnd The EFA bursary fund 15 provided by the EFA to enable support to learners In need through the provision of bursaries or the covering of expense5 for necessary food, travel and materials. 15.ANALYSIS OF NET ASSETS BEfwEEN FUNDS Net current Assets Year ended 31°July 2022 Fixed Assets Long term Llabilities 31" July 2022 Restricted funds Fundraiser Children In Need - Employablllty Oerby Homes- Thi5 is Derby project YMCA England - Allotments Derby Homes- Psychotherapy Derbyshire Community Health Youth and Communitie5fund Allotments fund 8 & Q grant lallotments} NHS grant {allotmentsl A5da lallotmentsl Duke of Devonshire Derby CoLsnty CommunityTrust Derby College Transltlon Mentorin8 HAF project EFA Bursary Fund Total restrfrted funds 1,913 1,844 1,913 794 794 93,999 12,5CMJ 2,528 2,064 717 93,999 12,500 2,528 2,064 717 2,250 5,185 26,022 13,246 163,063 2,250 5,185 26,022 13.246 163,063 Designated funds Planned Periodic Maintenance Revaluation reserve Residents fund Learners fund Strateglc Development Fund Total deslgnated fund$ General fund 326,143 326,143 19.774 2,002 303 12,OC(I 360,222 19,774 2.(X)2 303 12,000 19,774 340,448 4,034,218 4,053,992 157,626 1581,3961 581,3961 1581,3961 3,610,448 3.970,670 Totsl unrestrlcttd funds 498,074 Total funds 4,053,992 661,137 4,133.733 41

YMCA DERBYSHIRE NOTES TO THE FINANaAL STATEMENTS YEAR ENDED 31 JULY 2022 15.ANALYSIS OF NEf ASSETS BEfwEEN FUNDS (continued) Year ended 31StJuly 2021 Fixed Assets Net current LonB term A55ets Liabilitles 31"July 2021 Restrlcted funds Children In Need - Employability Derby Homes- This is Derby project Charitable Trust of Toyota UK Society of Motor Manufacturers Homeless Link Grant Paul Hamlyn 2 Grant Covld Foundation Oerbyshire Morrisons Natlonal Lottery A5da YMCA England- Move on fund Foundation Derbyshire - Move on Derby Homes- Psychotherapy Derbyshi￿ Community Health Duke of Devonshlre HAF project Derby County Communlty Trust Digital growth fund EFA Bursary Fund Total restrlrted fund5 11,458 20,518 11,458 20,518 1,000 1,667 652 2,500 20,280 7,120 1,667 652 2,500 20,280 7,120 7,825 73,020 7,825 73,020 Deslgnated fvnds Planned Periodlc Maintenance Revaluation ￿SerVe Residents fund Learner fund Campus New Build strateglc Development Funds Totsl deslgnated funds General reserve 225,594 225,594 19,774 967 303 19,774 967 303 12,000 238,864 12,0(Xl 258,638 19,774 3,999,577 339,852 1618,995) 1618.9951 1618,9951 3,720,434 3,979,072 Totsl unrestrlcted fund5 4,019,351 578,716 Total funds 4,019.3SI 651.736 4,052,092 42

YMCA DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2022 16. ANALYSIS OF CASH PROVIDED BY OPERATING AcfiviTIES 2022 2021 Operatlng surplus/(defklt) Add back Depreclatlon charges Net interest paid/lreceivedl IProfitl/loss of sale of fixed assets Movement in worklng capital Cash provided by operatlng artivltles 81,641 297,160 78,514 91,911 15.322 8,278 126,1951 13.8701 135.687 173,8781 284,969 319,602 17.PENSION COMMITMEr YMCA Derbyshire provides a defined contribution Stakeholder Penslon for senior employees through Scottish Wldows and a scheme for other employees throuEh People's Pension. The employers, contributlons to the schemes are charged to the Income and Expendlture Account for the year ended 31 July 2022 were £145,32212021.. £124,639). The amount of pension contributions payable at the 31 July 2022 was £11,07112021-, £5,592). 18.LIABILITY OF MEMBERS The company is Ilmlted by guarantee and does not have a share capital. The liablllty of each member on wlndlng-up is restricted to a maximum of £1. At 31 July 2022 there were 12 full members of the company131 July 2021: 111. 19.LEASING COMMrrMENTS At 31 July 2022 the Group and Charity had aggregate commltments under non-cancellable operatlng leases as set out below: Land & Buildings 2022 Other Land & Bulldln8S 2021 Other 2022 2021 Operating leases expen5e'. Within l year Within 2 to 5 years Over S years 167,499 128,441 197,186 214,729 295,940 411,915 43

YMCA DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2022 20. CAPITAL COMMITMENT5 The Group and Charity had no capital commitments at 31" July 202212021- £Nill. 21. RELATED PARTY TRANSAcfioNS An agreement between YMC4 Derbyshlre and YMCAD Property development Ltd was entered Into re the development of 60 flats at Cotton Lane. Derby. YMCA Derbyshire made purchases on behalf the subsidiary during the year of £57,313 and the outstanding creditor balance due to YMCA at 31 July 2022 was £68.776. There were no other ￿lated party transactlons durlng the flnancial year. 22, POST BALANCE SHEET EVENTS Derwent Stepping Stone5 Nursery and Communlty Training Centre IDSS) became a wholty owned subsidiary of YMCA Derbysh1￿ on 31d October 2022. The charity entered into a lease on 8 August 2022 to act as housing managerfor an extra-care project in Amber Valley (The Glebel. The initial term of the lease Is for 15 years with an annual rent of £198,9W.