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2021-03-31-accounts

Registered number: 03140076 Charity number: 1051757

YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (Trading as The Zone) (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2
Independent auditors' report on the financial statements 15 - 18
Statement of financial activities 19
Balance sheet 20
Statement of cash flows 21
Notes to the financial statements 22 - 36

YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2021

Trustees Shaun Walbridge, Treasurer
Tanmayo Murray-Clark
Natalie Stirrat
Stephanie Kenyon, Chair
Darryl Keaton
Company registered
number
03140076
Charity registered
number
1051757
Registered office
The Zone
14-16 Union Street
Plymouth
Devon
PL1 2SR
Company secretary
Mike Jarman
Chief executive officer
Mike Jarman
Independent auditors
Bishop Fleming LLP
Chartered Accountants
Salt Quay House
4 North East Quay
Sutton Harbour
Plymouth
PL4 0BN

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YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2021

The Trustees present their annual report together with the consolidated ILQDQFLDO VWDWHPHQWV DQG DXGLWRUV¶ report of the Charity for the year ended 31/03/21 which are also prepared to meet the requirements for a GLUHFWRUV¶ UHSRUW DQG DFFRXQWV IRU &RPSDQLHV Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Performance over past year

The impact of COVID-19 on the operations of the Charity was significant, and we had to agree with staff and commissioners/funders the processes for safe delivery of services within what was a continually changing landscape.

Unlike the majority of other organisations working directly with people or the public, we did not have to close access to our buildings, but remained open for booked and/or planned appointments. This resulted in the Charity reconfiguring use of its buildings to ensure all activity was COVID safe, and reducing the number of staff working from these buildings to maintain safe distancing. We supported working from home, for those staff who could do so in their respective roles, and furloughed less than 10% of the workforce for a period of 5 months, with all staff returning to their substantive roles.

The longer-term impact of COVID-19 on service users and staff has yet to manifest, as similarly will be the potential longer-term impact of COVID-19 on existing and future contracts, but we have developed risk plans to help monitor and to plan accordingly.

During 2020/21 the Charity continued to perform well, meeting the majority of all contractual obligations in context to operating during a major pandemic impacting upon all of our services, and managing any and all associated risks as a direct consequence of this pandemic through appropriately governed processes.

It has to be acknowledged that the number of young people accessing our sexual health and associated support services via drop-in did reduce, but this reduction was mirrored in our partner agencies, and this did not affect contracts going into 2021/22. The reduction in footfall through our premises resulted in us being innovative and developing / providing virtual points of access via use of new technologies.

As in previous years we continued being actively engaged in the co-design of new services with commissioners and other providers in line with local integrated commissioning arrangements in preparation for new tender opportunities.

Additional funding awarded to us during 2020/21 related to provision of:

We remain confident that all activity we undertook during the past year fully supported our primary objective for relieving the effects of challenges to psychological and emotional health and well-being faced by young people in Plymouth and the surrounding area.

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YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Strategically we continued to proactively & creatively deliver against our previously identified key aims for:

The financial plans we have in place to strengthen our resilience in relation to any possible funding cuts in the short term, were again updated to reflect the impact of COVID-19, and we continued to build our capacity and level of free reserves to be in the position to hopefully successfully bid for additional contracts both independently and in partnership with other stakeholders.

With regard to research opportunities linked to being a learning organisation:

With regard to the last CQC inspection of our registered services in 2019/20. Our services were assessed as being good in all areas (as being safe, effective, caring, responsive and well led). The services were providing safe care to people we work with and caseload numbers were not too high, with staff regularly contacting those on any waiting list. There were a small number of issues identified by CQC for improvement, and these related to staff requiring refresher training in specific areas and other members of staff not being clear on the organisations overarching vision and values. During 2020/21 we held meetings with CQC to evidence how we had addressed areas of potential weakness that they had identified, they were satisfied that we have made all the required improvements, at this stage there is no indication of when we might be inspected again.

As a Charity still operating within a wider system for supporting young people, a system that continues to see major local and regional cuts in service provision (with the exception of short-term monies released centrally for addressing the impact of COVID-19), we continue to experience increased demand for our services from people in crisis with ever increasing complex need, and this was further exacerbated during 2020/21 with lockdowns associated COVID-19. Over this period, we closely monitored fluctuation in demand, liaising with commissioners, and as a consequence continually redesigned provision to best meet demand without exposing the charity or its beneficiaries to any avoidable or potential risk.

As already stated, the biggest change that we witnessed during 2020/21 was the impact of coronavirus on our daily operations. As of March 2020, and again in October 2020 and January 2021 we were required to implement our COVID-19 service continuity plans, which resulted in new ways of hybrid working, many of which we are likely to continue into 2021/22 and beyond. All of our plans for changed working were approved by staff and commissioners, and we continued to meet the majority of outcomes linked to our commissioned activity, though what the long-term impact on the organisation and our sector is likely to be has yet to be experienced. We were additionally required to produce comprehensive service restoration plans for easing out of each lockdown, and to communicate these plans to the public.

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YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

OBJECTS AND ACTIVITIES

Objects

As prevLRXVO\ UHIHUUHG WR WKH &KDULW\¶V REMHFWV as set out in our Memorandum & Articles of Association signed - in 1995, states that as a Charity we will aim to µUHOLHYH DQG SUHYHQW VXIIHULQJ FDXVHG E\ PHQWDO RU SK\VLFDO LOO health or by social or economic circumstances among young people by establishing, maintaining and developing a support service in Plymouth and the surrounding area for the giving of individual or group LQIRUPDWLRQ DGYLFH VXSSRUW FRXQVHOOLQJ DQG WUDLQLQJ¶

In 2015 the Trustee Board revisited these objects and agreed to revise them and to state that the Charity ZRXOG QRZ DLP WR µrelieve the effects of challenges to psychological and emotional health and wellbeing, sexual and physical wellbeing, social inclusion, and financial and citizenship needs faced by young people living, learning and working in Plymouth and the surrounding area, by providing a range of early intervention and person centred advice, guidance, training and personal development services in accessible and nonstigmatising envLURQPHQWV¶ The proposed revision, although not formally adopted on our governing paperwork, still significantly informs how we practice today as it continues to support our wider inclusive work with families and communities to improve outcomes for children/young people.

During 2020/21 we worked with external consultants to undertake activity with staff and other stakeholders as part of a rebranding exercise for the charity. This bulk of this work is due to be completed in 2021 but the research done in 2020 was integral. This work will enable us to revise our guiding mission into a statement no longer than 15 words, a strapline that every member of staff will be able to recite at will. We specifically want to develop objects that young people as service users can readily and easily identify with, and ideally help to shape.

Activities

With regard to the specific activities delivered by the Charity during 2019/20 in support of achieving our aims. The following is a brief description of each commissioned service., The accompanying accounts will provide further detail concerning overall income and expenditure, but during 2020/21 69% of total income generated was linked to direct expenditure on pay, with 18% expenditure on non-pay costs or deferred income for use in later years, and 13% as retained funds for future use in line with our objects as a Charity. 13% is substantially higher than in previous years and was the result of income being recognised in 2020/21 with plans for actual use in later years.

Insight is our early intervention service for people aged 18-65 years who have experienced a first identified psychotic episode and/or are experiencing additional psycKRWLF HSLVRGHV RU ZHUH LGHQWLILHG DV EHLQJ µDW ULVN¶ RI a mental state linked to psychosis. The service continued to be delivered in partnership between Zone employees and staff co-located from Livewell Southwest (Plymouth Community Healthcare CIC) and both organisations are funded by NEW Devon CCG. The service worked with an average minimum 140 young people at any one time during the year, with a target to have people in treatment after referral by within 2 weeks. They can work with a person for up to 3 years. The service now comprises a team of 20 staff members from both organisations working together, with funding agreed in 2020/21 to increase staffing and to increase the pay of registered practitioners in a bid to support staff recruitment and retention.

Icebreak is our early intervention service working with young people with emerging personality disorder, something that is generally triggered by childhood trauma. The team provides a friendly accessible service committed to supporting and empowering young people aged 16-25 years who are experiencing severe emotional distress. It is funded by NEW Devon CCG and works with an average minimum 85 young people at any one time. The service can work with a young person for up to 2 years. During 2020/21 the service continued to receive referrals resulting in demand outstripping capacity, as a consequence we saw an unavoidable escalation in waiting times and waiting numbers. Over this same period, we took management of an additional registered premises, which we provisionally assigned to Icebreak to enable them to continue working during COVID-19.

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YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

The service presented a business case to the CCG in 2019/20 for additional investment to enable the team to attract and retain staff in what is becoming a highly competitive workplace market, one where smaller charities cannot compete at the same level as large NHS bodies. We were informed in 2020/21 that this bid had been unsuccessful, but we will continue working with commissioners over the next twelve months to find alternative solutions for addressing this problem that affects not only this service, but the organisation itself and the wider third sector. Not being successful does not impact on the organisation being a going concern, it simply affected plans for service development and workforce development.

The Zone Accommodation Project (ZAP) remains the first point of contact for all homeless 16- and 17year-olds in the city. They provide information and advice to all homeless young people aged 16-25 and work with the young person to explore their housing situation. They work to draw up support plans, can provide up to 6 months support to keep young people in accommodation, and can provide family mediation. The service is funded by Plymouth City Council and works as part of The Plymouth Alliance with an average 1,000 different young people a year. During 2020/21 the team extended their remit to be in the position to provide residential support to young people in temporary accommodation, working in emergency accommodation that was developed in response to COVID-19. During 2020/21 it was also agreed that the city would develop a QHZ \RXQJ SHUVRQ¶V DFFRPPRGDWLRQ KXE DQG WR ORFDWH this hub within the Zone. The plan is that the hub would provide opportunity for statutory and non-statutory staff from other agencies to be collocated with ZAP to undertake comprehensive assessments of need. This was a recommendation from an inspection of accommodation for young people undertaken in Plymouth in Autumn 2019 by representatives from the Ministry of Housing, Communities and Local Government (MHCLG).

The hardship fund is still available to any young person experiencing extreme hardship. The money is donated to the Zone by the Drake Foundation, and we administer it on their behalf. There are many reasons a young person may need help from the fund including problems with benefits, budgeting and housing / homelessness. The average number of monthly payments made in 2020/21 was dramatically lower than in previous years, as a direct result of young people being in lockdown and our inability to provide a daily drop-in service, but from those payments we made the presenting needs remained constant and was predominantly link to costs associated with food, priority debt, travel and support with IHH¶V associated with acquiring legal documents.

µ)URQW RI +RXVH¶ is what the Charity calls the part of the organisation in which we use trained volunteers working under the supervision of paid staff. It includes the reception team, sexual health services, homeless support and helping young people with any other query they come in with. It is ZKHUH PRVW \RXQJ SHRSOH¶V journeys within the Zone begin. We do not receive funding for our work with volunteers through Front of House; though we do have contracts with Public Health Departments from the local Authorities of Plymouth, Devon and Cornwall to fund aspects of our sexual health activity.

This service generally sees an average minimum 4,500 different young people a year and is delivered in partnership with clinicians and clerical personnel from University Hospital Plymouth and Eddystone Trust. During 2020/21 this was the one service that was hit hardest by COVID-19. We were not able to provide a drop-in service and we were only able to work with a small number of volunteers. The nurses that provide sexual health for us from the NHS were redirected into other wards, so we were unable to provide access to Tier 2/3 clinical services. We were able to provide access by appointment to our Tier 1 services (condoms, pregnancy testing, STI screening, healthy relationships advice) but to numbers far lower than in previous years. We did see an increase in the number of telephone calls for help/advice, and the number of enquiries through our website. We used this period to look at how we could provide information and advice to young people going forward that would not necessarily require a face-to-face visit, and these ideas will be implemented during 2021/22 as lockdown eases.

Victims of Crime . The charity continues to be funded, via the Office of the Police & Crime Commissioner (OPCC) for Devon & Cornwall, to employ part time counsellors working with a small team of volunteer counsellors for supporting young people who are the victims of crime. During 2020/21 the service worked remotely (via telephone or teams/zoom) with over 140 different young people, providing over 450 hours of individual support. During 2020/21 the OPCC made the decision to tender coordination of its victim of crime service to a different provider. This new provider, Victim Support, will oversee the contract going forward, the

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YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

network has reduced significantly but we remain an integral component given the numbers we work with, and the ages we work with.

Progeny provides whole school training across 26 secondary and special schools in Plymouth to support emotional health and well-being of pupils and staff. During 2020/21 the majority of schools were closed but we still found ways to audit the needs of these schools and to provide bespoke training to them remotely. In addition, we were successful in drawing down additional monies to target primary schools as well during this period, and we received additional funding to provide trauma informed training, for involving young people in developing training for professionals and for exploring the impact of crime on young people.

See, Hear, Respond was a fixed term project that we were commissioned by %DUQDUGR¶V to deliver during 2020/21. The project was specific to providing online and face to face therapeutic and non-therapeutic support to young people affected by COVID-19, and we received referrals both locally and regionally. The opportunity to work as part of the See Hear Respond network meant that we were able to explore a different way of working that enabled us to un-furlough staff and to bring them back to the workplace early. We have adopted some of the working practices developed via See Hear Respond and will be using them in the future as part of our reconfigured Front of House service.

Aims, Values and Principles

The issues which we as a Charity seek to address are summarised in our objectives, but we also have a written Statement of Accountability that outlines how, as a voluntary organisation, we aim to be:

In particular it provides examples of how we aim to:

We similarly have a written Quality Assurance Framework (updated annually), the purpose of which is to support our additional aim for:

$V D PDMRU SURYLGHU RI \RXQJ SHRSOH¶V VHUYLFH ZLWKLQ 3O\PRXWK WKH =RQH Uemains committed for ensuring continuous improvements to the quality of range of services we provide. This framework ensures that quality services are delivered in response to the specific requirements of the young people we work with, the public, our commissioners and regulators.

During 2020/21 ZH DGKHUHG WR WKH &KDULW\¶V Board Assurance Framework a tool developed in 2018/19 for providing an accurate overview of the corporate agenda reporting cycle for the Charity. This cycle provides an appropriate balance of historical triangulated data and strategic items for supporting assurance that the organisation is well run and meeting its aims. It is a framework for ensuring that the Board receives information that is both accurate and timely, with a level of assurance attributed to each source of data provided.

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YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

This framework was designed to ensure that the Board could regularly assess its ability to set direction of the Charity, enable its staff and volunteers to deliver strategic aims in support of its objects, and do so to an appropriate standard and quality.

It is not the only document presented to the Board so it augments standard reporting already in place, and as with other Board documents it will need to be regularly reviewed and amended accordingly. Reporting to the Board via these various means / processes was integral to 2020/21 as during lockdown we were unable to meet face to face and had to hold virtual meetings via teams or Zoom, hence a balance of information in advance to inform discussion and decision making during these meetings was important.

We similarly have a set of core values and principles that we adhere to, that were agreed by our Board of Trustees in May 2014, after consultation with staff and service users. Our values cover:

Our governing principles cover:

TKH &KDULW\¶V DLPV YDOXHV DQG SULQFLSOHV DUH LQWHJUDO IRU VXSSRUWLQJ WKH ZRUN WKDW ZH GR ZLWK YXOQHUDEOH young people, especially at this period in time when we are seeing the infrastructure of both targeted and universal services for young people living in Plymouth at risk, especially now in context to COVID-19.

The plan identified the need for looking at encouraging closer integration between our existing services both internally and externally (specifically with other agencies linked to shared pathways of care), with a focus on developing primary mental health services (specifically counselling targeted at young people not in employment, education or training) and meaningful contacts with secondary schools (a setting which we have developed stronger strategic and operational links with in preparation for when relationships and sex education becomes mandatory from September 2020). As already stated, activity during 2020/21, although impacted upon by COVID-19, continued to be in response to recommendations set out in the original development strategy.

The means employed by us to achieve our aims and objectives included continued collaborative working with other providers as part of integrated commissioning arrangements, which entailed supporting service redesign at both the strategic and operational level. We continued to raise our profile as being both a willing and able provider (both individually and in partnership), with the intention of advocating for the rights and needs of young people and vulnerable families at the centre of future commissioning plans the city would develop, reinforcing our role in delivery where relevant.

The criteria used to assess success in the reporting period were RXWOLQHG LQ WKH FKDULW\¶V Quality Assurance Framework and via outcomes as agreed with commissioners and reflected within contracts. Activity undertaken needed to contribute to achievement of our statement of accountability for being open about the work we do and conscious of our social responsibilities. Specific quality indicators for the charity in 2020/21 continued to be:

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YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Significant activities undertaken during the period covered:

The most significant activity undertaken was the organisations¶ collective response to the challenge of COVID-19. The Trustees are immensely proud and thankful for everything that Zone staff achieved in the face of pressures from the coronavirus pandemic. Below are just a few examples of staff going above and beyond:

Our Staff

In 2020 we were able to feedback to staff and the Board outcomes from the latest staff survey. Key findings from the survey were that:

A follow-on survey was undertaken later in 2020 specific to staff experiences of working from home as a result of COVID. Key findings from this survey were that:

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YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

These findings were acted upon, and remedial measures put in place to further support staff to address their concerns.

Our volunteers

The Charity relies on the contribution that volunteers make for ensuring the delivery of services, predominantly provision of activity linked to sexual health and homelessness prevention. During 2020/21 the charity did not recruit or train new volunteers, but they did create online training updates for existing volunteers to ensure skills were not lost during lockdown.

With the outbreak of COVID-19 in March 2020 we ceased providing youth drop-in sessions, so could not utilise volunteers on a day-to-day basis. We kept in regular contact with them but inevitably have lost a percentage. It took years to develop our team of committed volunteers and we are hoping that their commitment will not have been lost to us as we enter into 2021/22.

The Trustees take the opportunity again of thanking all the Volunteers for their hard work throughout the years and the commitment that they have demonstrated for supporting young people and families. Every year the demands of the role get harder, none more so than during 2020/21 and COVID-19, but volunteers tell us that the rewards that they gain from undertaking this unpaid work far outweighs any difficulties. They truly are an incredible group of people.

Public Benefit Statement

The Trustees have reviewed the activities of the Charity in the light of the guidance published by the Charity Commission on public benefit (September 2013). The Trustees are satisfied WKDW WKH 7UXVW¶V DFWLYLWLHV continue to be for the public benefit, relating as they do to supporting young people / vulnerable families and helping them to reach their full potential. This benefits the wider community as it supports social inclusion and community cohesion. The charity has more than one purpose, however, as it also actively supports the training and deployment of volunteers. On average a volunteer for the charity will take a minimum three months to train and will remain with us for 2 years, with an average 40% of volunteers progressing into paid employment or education in a related field.

ACHIEVEMENTS AND PERFORMANCE

Achievements and performance during 2020/21 have been highlighted elsewhere in this report. In relation to meeting the objectives or outcomes from our commissioned services, we either met the requirements of contracts or exceeded them, with the exception of sexual health where we saw a significant dip in numbers as a direct result of lockdown and clinicians being redirected to other sites and as a consequence clinics cancelled. Where there were potential financial penalties for failing to meet performance requirements, we did not incur such penalties. Where similarly the charity was subject to quality inspection of commissioned services, these too were successful, with the charity praised by commissioners for our governance and performance monitoring arrangements.

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YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Going concern

The Trustees have reviewed the circumstances of the Charity and consider that adequate resources continue to be available to fund the activities of the Charity for the foreseeable future. The Trustees are of the view that the Charity is a going concern.

Reserves Policy

The Trustees have looked at the reserves policy and agreed that as an organisation we need to retain free reserves that total a minimum 3 months operational running costs (circa £300,000) plus additional reserves to cover the costs associated with redundancies, covering the impact from Brexit/COVID, support bids for other monies and for pump priming areas for service development that help address unmet need. The total free reserves that the organisation is seeking to accrue is therefore in the region of £500,000 - £600,000. At the year end, the Charity held £456,189 in free reserves.

Plans for future periods

The Charity has identified the following areas as the key aspects of future plans to be pursued during the next financial year:

Risk management

The principal risks faced by the Charity are:

The Trustees have a risk management strategy that is regularly updated which covers all of the above.

There is concern, however, that the organisations 2 largest contracts for Mental Health are likely to be impacted upon during 2021/22 by local changes to commissioning arrangements whereby commissioning arrangements for Mental Health will be being passed from the CCG to a Provider Collaborative and contracts to be issued by Devon Partnership Trust. The organisation is in discussion with all parties to mitigate risk, and there has been no indication that existing long term contracts are at potential risk, but any changes could lead to short ± medium term disruption.

Another possible risk factor is the Zone¶s role within the Plymouth Alliance, the contract for work in Plymouth for people with complex needs. This contract was in its second year during 2020/21 and although costs escalated for providing accommodation to individuals affected by covid, there was agreement reached with the Local Authority whereby excessive costs would be met by them. Going forward, if the Plymouth Alliance were faced with similar costs pressures (as is likely as a direct result of COVID), then as an Alliance partner the Zone would be exposed to a percentage of any overspend incurred by the partnership. As of April 2021, the Zone would potentially need to find 3.5% - 3.8% of any overspend. As an organisation we have set aside

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YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

a contingency fund to cover this risk, and the Board will monitor their exposure to this risk at every Board meeting.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Youth Enquiry Service Plymouth Limited (alVR NQRZQ DV µ7KH =RQH¶ is a company limited by guarantee, governed by a signed Memorandum and Articles of Association. It is registered as a charity with the Charity Commission. Details of the Trustees who served throughout 2020/21 are included in the Reference and Administration Details section.

Method of recruitment and appointment or election of Trustees

As set out in the Articles of Association, the Chair of the Trustees and Treasurer are nominated and seconded annually by other voting members of the Board during the AGM. New Trustees are appointed by existing Trustees and the members of the charitable company and are recommended to serve for a period of at least 2 years to provide continuity.

The Memorandum and Articles provides a minimum of 6 Trustees, with no fixed maximum, with ideally no more than 2 Trustees due for re-appointment in any one year. The Trustees have to power to elect / co-opt further nonvoting members to fill specialist roles.

When appointing new Trustees, the Board will give due consideration to the skills and experience mix of existing Trustees in order to ensure that the Board has the necessary skills to contribute fully to the Charity's development. New trustees may be sought by open advertisement or through existing members.

The training and induction provided for new Trustees will depend upon their existing experience but would always include a tour of the Charity and a chance to meet other staff. All Trustees are provided with copies of a Trustee Handbook along with policies, procedures, minutes, accounts, budgets, plans and other documents that they will need to undertake their role as Trustees. As there are normally only 2 new Trustees a year, induction tends to be done informally and is tailored specifically to the individual. Advantage is taken of specific courses offered by the Local Authority and other bodies, including access to online resources.

Organisational Structure

The Board of Trustees normally meets on the last Thursday of alternate months, and for additional away days held when agreed. Those attending meetings are elected Trustees alongside the CEO, Operations Director and Company Secretary. There is staff and/or volunteer representation at every meeting of the Board.

The Board establishes an overall framework for the governance of the Charity and determines membership, terms of reference and procedures of Committees and other groups. It receives monthly or bi-monthly reports (including policies and notification of serious incidents or near misses) from the Corporate Team, Accountant and Project Leads for ratification. It monitors the activities of the commissioned projects through access to the minutes of their meetings. The Board may from time to time establish Working Groups to perform specific tasks over a limited timescale.

There is currently 1 sub-group as follows;

The following decisions are reserved to the Board of Trustees: to consider any proposals for changes to the status or constitution of the Charity and its committee structure, to appoint or remove the Chair and/or Vice Chair, to approve agreed development plans and budget/s.

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YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

The Trustees are responsible for setting general policy, adopting an annual plan and budget, approving the statutory accounts, monitoring Charity by the use of budgets and other data, and making major decisions about the direction of the Charity, capital expenditure and staff appointments.

Key management personnel

The Trustees have devolved responsibility for day-to-day management of the Charity to the key management personnel. The key management personnel comprise:

The number of people with devolved responsibility increased in 2020/21 compared to previous years as a direct result of the Operations Director leaving and a new management structure being introduced. The new structure enabled staff development (promotion) and reduced operational risk as responsibility was passed to a larger number of people and not just to 2 individuals, where if one of those individuals was absent service delivery could have been compromised.

Project Leads from each service also meet as a senior management team with the CEO and operations Director. The key management personnel implement the policies laid down by the Trustees and report back to them on performance.

Related Parties and other Connected Charities and Organisations

None of our Trustees receive remuneration or other benefit from their work with the Charity.

The Charity has a close relationship with Livewell Southwest CIC and Derriford Hospital who co-locate clinical staff from their organisations to operate within the ChariW\¶V SUHPLVHV 7KH FKDULW\ LV D UHgistered site with the Care Quality Commission (CQC) for these fully regulated and governed clinical services to be delivered from. The type of clinical staff co-ORFDWHG RQ WKH &KDULW\¶V SUHPLVHV LQFOXGH UHJLVWHUHG PHQWDO health nurses, consultant psychiatrist, consultant psychologist, behavioural therapists, sexual health nurses, sexual health nurse SUHVFULEHUV VH[XDO KHDOWK 'U¶V 80 &RQVXOWDQW 80 QXUVH SUHVcribers, healthcare assistants and secretarial/administrative staff. There are agreements in place describing joint working arrangements. Nonclinicians who also work from our premiVHV FRPH IURP WKH FLW\¶V GUXJ DQG DOFRKRO VHUYLFH +DUERXU WKH FLW\¶V HIV Prevention Service (Eddystone) and an accommodation provider (PATH). We have in excess of 30 professionals from other organisations who also work from our premises.

The Charity also has close links with Plymouth University and the University College of St Mark & St John who have students on placement regularly working for the Charity in various fields of health & social care and work with young people.

FUNDS HELD AS CUSTODIAN TRUSTEE ON BEHALF OF OTHERS

The Charity and its Trustees do not act as the Custodian Trustees of any other Charity.

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YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

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The Trustees (who are also directors of Youth Enquiry Service Plymouth Ltd for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Disclosure of information to auditors

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

Auditors

The auditors, Bishop Fleming LLP, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.

Page 13

YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Approved by order of the members of the Board of Trustees on by:

and signed on their behalf,

Shaun Walbridge

Trustee

Page 14

YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED

OPINION

We have audited the financial statements of Youth Enquiry Service (Plymouth) Limited (the 'charity') for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

BASIS FOR OPINION

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

CONCLUSIONS RELATING TO GOING CONCERN

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

OTHER INFORMATION

The other information comprises the information included in the Annual report other than the financial statements and our Auditors' report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Page 15

YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (CONTINUED)

OPINION ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006

In our opinion, based on the work undertaken in the course of the audit:

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

RESPONSIBILITIES OF TRUSTEES

As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Page 16

YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (CONTINUED)

AUDITORS' RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

As a result of these procedures, we have considered the opportunities and incentives that may exist within the Charity for fraud and identified the highest area of risk to be in relation to income recognition, with a particular risk in relation to deferred grant income. In common with all audits under ISAs (UK) we are also required to perform specific procedures to respond to the risk of management override.

We have also obtained an understanding of the legal and regulatory frameworks that the Charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the Charities Act 2011, Charities SORP 2019, UK Companies Act, FRS 102, the Care quality commission and the terms and conditions attaching to material grants received by the Charity.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the Charity’s ability to operate or avoid a material penalty. These included the Health & Social Care Act, procurement rules of contracting authorities, data protection legislation, health and safety regulations, and employment legislation.

Our procedures to respond to risks identified included the following:

Page 17

YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (CONTINUED)

We also communicated identified laws and regulations and potential fraud risks to all members of the engagement team and remained alert to possible indicators of fraud or non-compliance with laws and regulations throughout the audit.

As a result of the inherent limitations of an audit, there is a risk that not all irregularities, including a material misstatement in the financial statements or non-compliance with regulation, will be detected by us. This risk increases the further removed compliance with a law and regulation is from the events and transactions reflected in the financial statements, given we will be less likely to be aware of it, or should the irregularity occur as a result of fraud rather than a one-off error, as this may involve intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.

USE OF OUR REPORT

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Pamela Tuckett FCA DChA (Senior statutory auditor)

for and on behalf of Bishop Fleming LLP

Chartered Accountants Statutory Auditors

Salt Quay House

4 North East Quay Sutton Harbour Plymouth

PL4 0BN

Date:

Page 18

YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021

Note
INCOME FROM:
Donations and legacies
4
Charitable activities
5
Investments
TOTAL INCOME
EXPENDITURE ON:
Charitable activities
TOTAL EXPENDITURE
NET INCOME
Transfers between funds
13
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
Net movement in funds
TOTAL FUNDS CARRIED FORWARD		 Restricted
funds
2021
£
25,847
128,417
-
154,264
113,537
113,537
40,727
3,035
43,762
33,383
43,762
77,145		 Unrestricted
funds
2021
£
25,675
1,268,860
110
1,294,645
1,133,518
1,133,518
161,127
(3,035)
158,092
616,022
158,092
774,114		 Total
funds
2021
£
51,522
1,397,277
110
1,448,909
1,247,055
1,247,055
201,854
-
201,854
649,405
201,854
851,259		 Total
funds
2020
£
6,560
1,263,344
519
1,270,423
1,178,249
1,178,249
92,174
-
92,174
557,231
92,174
649,405

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 22 to 36 form part of these financial statements.

Page 19

YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE) REGISTERED NUMBER:03140076

BALANCE SHEET AS AT 31 MARCH 2021

Note
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Debtors
11
Cash at bank and in hand
17
Creditors: amounts falling due within one
year
12
NET CURRENT ASSETS
TOTAL NET ASSETS
CHARITY FUNDS
Restricted funds
13
Unrestricted funds
13
TOTAL FUNDS		 255,021
455,088
710,109
(88,775)		 2021
£
229,925
229,925
621,334
851,259
77,145
774,114
851,259		 113,133
404,844
517,977
(106,791)		 2020
£
238,219
238,219
411,186
649,405
33,383
616,022
649,405

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Shaun Walbridge Trustee

Date:

The notes on pages 22 to 36 form part of these financial statements.

Page 20

YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2021

CASH FLOWS FROM OPERATING ACTIVITIES
Net cash provided by operating activities
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from the disposal of tangible fixed assets
Purchase of tangible fixed assets
NET CASH USED IN INVESTING ACTIVITIES
CASH FLOWS FROM FINANCING ACTIVITIES
CHANGE IN CASH AND CASH EQUIVALENTS IN THE YEAR
Cash and cash equivalents at the beginning of the year
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR
The notes on pages 22 to 36 form part of these financial statements		 2021
£
66,952
-
(16,708)
(16,708)
50,244
404,844
455,088		 2020
£
80,199
32,389
(47,594)
(15,205)
64,994
339,850
404,844

Page 21

YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. GENERAL INFORMATION

Youth Enquiry Service (Plymouth) Limited is a company limited by guarantee, incorporated in England and Wales. The liability of members for debts of the company is limited by guarantee to an amount not exceeding ten pounds. The registered office is The Zone, 14-16 Union Street, Plymouth, Devon, PL1 2SR.

2. ACCOUNTING POLICIES

2.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Youth Enquiry Service (Plymouth) Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 GOING CONCERN

The Charity has prepared the accounts on the going concern basis. The Trustees are confident that the Charity is a going concern, even with the impact of COVID-19. COVID-19 has impacted on the way that our services have been delivered, but has not impacted on the income of the Charity as our contracts and services have continued. We have sufficient reserves to cover any short term impacts, and have completed budgets and forecasts which support the going concern basis.

2.3 FUND ACCOUNTING

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

Page 22

YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

2. ACCOUNTING POLICIES (continued)

2.4 INCOME

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

2.5 EXPENDITURE

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.6 GOVERNMENT GRANTS

Government grants of a revenue nature are credited to the Statement of financial activities as the related expenditure is incurred.

2.7 INTEREST RECEIVABLE

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.8 TANGIBLE FIXED ASSETS AND DEPRECIATION

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Page 23

YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

2. ACCOUNTING POLICIES (continued)

2.8 TANGIBLE FIXED ASSETS AND DEPRECIATION (CONTINUED)

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following bases:

Leasehold property - 14-16 Union Street - over term of the lease Motor vehicles - 25% straight line - Fixtures, fittings and equipment 10-20% straight line - Computer equipment 33.3% straight line

2.9 LIABILITIES AND PROVISIONS

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.10 FINANCIAL INSTRUMENTS

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.11 OPERATING LEASES

Rentals paid under operating leases are charged to the Statement of financial activities on a straight line basis over the lease term.

2.12 PENSIONS

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

Page 24

YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

3. CRITICAL ACCOUNTING ESTIMATES AND AREAS OF JUDGMENT

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The preparation of the financial statements requires management to make judgements, estimates and assumptions that effect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. Whilst there is a level of assumption in these judgements, the Trustees feel these are unlikely to have a significant effect on, or cause material error to the amounts recognised in the financial statements.

4. INCOME FROM DONATIONS AND LEGACIES

Donations
COVID-19 Grant
Donations		 Restricted
funds
2021
Unrestricted
funds
2021
£
£
-
675
25,847
25,000
25,847
25,675
Unrestricted
funds
2020
£
6,560		 Total
funds
2021
£
675
50,847
51,522
Total
funds
2020
£
6,560

5. INCOME FROM CHARITABLE ACTIVITIES

Grants and contracts
Other income
TOTAL 2021		 Restricted
funds
2021
Unrestricted
funds
2021
£
£
128,417
1,261,814
-
7,046
128,417
1,268,860		 Total
funds
2021
£
1,390,231
7,046
1,397,277

Page 25

YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

5. INCOME FROM CHARITABLE ACTIVITIES (CONTINUED)

Grants and contracts
Other income
TOTAL 2020		 Restricted
funds
2020
£
67,904
-
67,904		 Unrestricted
funds
2020
£
1,179,471
15,969
1,195,440		 Total
funds
2020
£
1,247,375
15,969
1,263,344

6. ANALYSIS OF EXPENDITURE BY ACTIVITIES

Grants and contracts
Grants and contracts		 Activities
undertaken
directly
2021
£
1,039,948
Activities
undertaken
directly
2020
£
1,040,376		 Support
costs
2021
£
207,107
Support
costs
2020
£
137,873		 Total
funds
2021
£
1,247,055
Total
funds
2020
£
1,178,249

Page 26

YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

6. ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED)

Analysis of support costs

Depreciation
Telephone costs
Printing, postage and stationery
Legal and professional fees
Sundry expenses
Building maintenance, cleaning and displays
Insurances
Heat and light
Rent, rates and service charges
Bank charges and interest
IT system
Profit on asset disposals
7.
AUDITORS' REMUNERATION
Fees payable to the Charity's auditor for the audit of the Charity's annual
accounts
Fees payable to the Charity's auditor in respect of:
All non-audit services not included above
8.
STAFF COSTS
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 Total
funds
2021
£
25,002
19,852
10,291
12,793
3,042
52,179
12,993
10,660
26,975
977
32,343
-
207,107
2021
£
6,000
3,780
2021
£
903,897
67,584
18,093
989,574		 Total
funds
2020
£
11,203
21,455
15,113
12,892
3,929
40,883
9,960
9,003
18,108
1,103
26,613
(32,389)
137,873
2020
£
5,700
4,170
2020
£
884,005
65,656
16,475
966,136

Page 27

YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

8. STAFF COSTS (CONTINUED)

The average number of persons employed by the Charity during the year was as follows:

2021 2020
No. No.
Average employees 50 54

No employee received remuneration amounting to more than £60,000 in either year.

All Trustees and certain senior employees who have authority and responsibility for planning, directing and controlling the activities of the Charity are considered to be key management personnel. Total remuneration in respect of these individuals is £165,671 for 6 personnel (2020: £84,479 for 2 personnel). Trustees are not remunerated for the role as Trustees.

During the year the Charity received the services of 7 volunteers (2020: 43). No monetary value is attributable to volunteers. The reason for the decrease this year is because of the national restrictions due to the global COVID-19 pandemic.

9. TRUSTEES' REMUNERATION AND EXPENSES

During the year, no Trustees received any remuneration or other benefits (2020 - £NIL).

During the year ended 31 March 2021, no Trustee expenses have been incurred (2020 - £NIL).

Page 28

YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

10. TANGIBLE FIXED ASSETS

COST OR VALUATION
At 1 April 2020
Additions
At 31 March 2021
DEPRECIATION
At 1 April 2020
Charge for the year
At 31 March 2021
NET BOOK VALUE
At 31 March 2021
At 31 March 2020
11.
DEBTORS
DUE WITHIN ONE YEAR
Trade debtors
Other debtors		 Long-term
leasehold
property
£
285,266
-
285,266
108,316
4,915
113,231
172,035
176,950		 Fixtures and
fittings
£
24,446
8,469
32,915
14,761
2,885
17,646
15,269
9,685		 Computer
equipment
£
60,235
8,239
68,474
8,651
17,202
25,853
42,621
51,584
2021
£
240,173
14,848
255,021		 Total
£
369,947
16,708
386,655
131,728
25,002
156,730
229,925
238,219
2020
£
96,602
16,531
113,133

Page 29

YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
DEFERRED INCOME
Deferred income at 1 April 2020
Resources deferred during the year
Amounts released from previous periods
Deferred income at 31 March 2021		 2021
£
16,371
18,437
11,465
42,502
88,775
2021
£
6,925
19,670
(6,925)
19,670		 2020
£
50,294
16,863
9,530
30,104
106,791
2020
£
6,925
6,925
(6,925)
6,925

The Charity's bank, National Westminster Bank PLC holds a legal charge over the leasehold property.

The deferred income balance relates to donations and contract income received in advance.

Page 30

YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

13. STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR


UNRESTRICTED FUNDS
DESIGNATED FUNDS
Designated Capital Funds
Contingency Fund
Insights
GENERAL FUNDS
General Unrestricted Funds
TOTAL UNRESTRICTED
FUNDS
RESTRICTED FUNDS
Drake Foundation (Revenue)
Sexual Health Clinic (Revenue)
Progeny
University of Plymouth Staff
COVID-19 Grant
See, Hear, Respond
Access to Work
Infection Control
Sexual Health
TOTAL OF FUNDS		 Balance at 1
April 2020
£
238,219
35,000
-
273,219
342,803
616,022
2,986
5,397
25,000
-
-
-
-
-
-
33,383
649,405		 Income
£
-
-
-
-
1,294,645
1,294,645
6,000
-
62,555
11,552
25,847
41,115
2,195
5,000
-
154,264
1,448,909		 Expenditure
£
(25,002)
-
-
(25,002)
(1,108,516)
(1,133,518)
(2,621)
(5,397)
(46,685)
(11,552)
(25,847)
(15,740)
(2,195)
(3,500)
-
(113,537)
(1,247,055)		 Transfers
in/out
£
16,708
(25,000)
78,000
69,708
(72,743)
(3,035)
-
-
(870)
-
-
-
-
-
3,905
3,035
-		 Balance at
31 March
2021
£
229,925
10,000
78,000
317,925
456,189
774,114
6,365
-
40,000
-
-
25,375
-
1,500
3,905
77,145
851,259

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YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

13. STATEMENT OF FUNDS (CONTINUED)

Restricted funds represent specific projects which are restricted by virtue of their funding contracts.

Nature and purpose of restricted funds:-

Drake Foundation (Revenue)

This fund represents amounts received still to be paid out to individuals as grants. The Youth Hardship fund is to help young people to avert potential crisis of hardship.

Sexual Health Clinic (Revenue)

The revenue aspect represents the amount of the fund to be used for revenue items relating to the sexual health clinic project.

Progeny

A three year project, commissioned by Plymouth City Council but funded via all secondary schools in Plymouth, for providing whole school training in mental health and emotional wellbeing. The project trains teaching staff, parents/carers and students to provide opportunities for prevention of poor mental health and provision of early intervention to prevent avoidable escalation.

University of Plymouth Staff

This funding is included within the Icebreak control, and this is subsequently used to fund the use of a University of Plymouth staff member. This individual is a registered general practitioner and Mental Health professional and assesses clients for Icebreak (our early intervention service for personality disorder) but does not prescribe.

See, Hear, Respond

A service provided across England by Barnados and a group of national and local community-based organisations in response to Covid-19. The Zone were considered a local community based provider. The programme delivered a three strand model in response to children experiencing harm and increased adversity at a time when services were required to shape their response and approach to addressing new emerging need. Specifically we provided access to therapeutic support to children (counselling) with access to non-therapeutic support and advice for parents.

Access to Work

A Government scheme that may pay for equipment and any other support considered more than a reasonable adjustment by an employer. The scheme assesses the employee’s needs and this covers all aspects of employment in order to support a person with disabilities to be effective in the workplace.

Infection Control

The Department of Health and Social Care made available grant funding via the ‘Adult Social Care Infection Control Fund’. The funding related to the period Jan 2021 – April 2021. The purpose of this fund was to support adult social care providers to take additional steps to tackle the risk of COVID-19 infections and the Department wanted local authorities (who administered the fund) to consider using this fund to put in place infection prevention and control (IPC) measures to support the resumption of services, the type of which the Zone operates and/or delivers.

COVID-19 Grant

This is funding received from the government in respect of the Coronavirus Job Retention Scheme.

Sexual Health

Monies received from Devon County Council specifically for Sexual Health work with clients who live just outside the Plymouth area. This has been carried forward due to low footfall in the year as a result of the pandemic.

Designated funds include:-

Contingency Fund

As part of the Plymouth Alliance the Charity is exposed to a percentage of any potential overspend on the Alliance budget. As part of the contract signed with the Local Authority, all of the 7 Alliance partners have

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YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

13. STATEMENT OF FUNDS (CONTINUED)

also signed a risk sharing agreement that identifies the proportion of risk each agency is exposed to, and the proportion of risk that The Zone is exposed to equates to 3.5% of any overspend. For this reason we have held a contingency fund in the event of any overspend within year. Thus far between 2019-2021 we have not required access to this fund and we are confident that there is no historic deficit of overspend to be clawed back relating to this period.

Insights

The CCG agreed a recurrent uplift in the value of the Insight contract by £78k. They made the decision late in the financial year (February 2021) but still awarded the whole amount for the year. After consultation with the CCG they agreed that the Charity can designate use of the money awarded in 2020/21 for expenditure between 2021-2024. The money will be used to retain staff who have been trained in provision of specialist therapeutic services.

STATEMENT OF FUNDS - PRIOR YEAR

UNRESTRICTED FUNDS
DESIGNATED FUNDS
Designated Capital Funds
Contingency Fund
GENERAL FUNDS
General Unrestricted Funds
TOTAL UNRESTRICTED
FUNDS
RESTRICTED FUNDS
Drake Foundation (Revenue)
Sexual Health Clinic (Revenue)
Progeny
EIP/ STR
University of Plymouth Staff
TOTAL OF FUNDS		 Balance at
1 April 2019
£
201,828
-
201,828
301,683
503,511
294
5,397
25,000
23,029
-
53,720
557,231		 Income
£
-
-
-
1,202,519
1,202,519
4,875
-
55,817
-
7,212
67,904
1,270,423		 Expenditure
£
(11,203)
-
(11,203)
(1,078,805)
(1,090,008)
(2,183)
-
(55,817)
(23,029)
(7,212)
(88,241)
(1,178,249)		 Transfers
in/out
£
47,594
35,000
82,594
(82,594)
-
-
-
-
-
-
-
-		 Balance at
31 March
2020
£
238,219
35,000
273,219
342,803
616,022
2,986
5,397
25,000
-
-
33,383
649,405

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YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

14. SUMMARY OF FUNDS

SUMMARY OF FUNDS - CURRENT YEAR

Balance at
Balance at 1 Transfers 31 March
April 2020 Income Expenditure in/out 2021
£ £ £ £ £
Designated funds 273,219 - (25,002) 69,708 317,925
General funds 342,803 1,294,645 (1,108,516) (72,743) 456,189
Restricted funds 33,383 154,264 (113,537) 3,035 77,145
649,405 1,448,909 (1,247,055) - 851,259
SUMMARY OF FUNDS - PRIOR YEAR
Balance at
Balance at Transfers 31 March
1 April 2019 Income Expenditure in/out 2020
£ £ £ £ £
Designated funds 201,828 - (11,203) 82,594 273,219
General funds 301,683 1,202,519 (1,078,805) (82,594) 342,803
Restricted funds 53,720 67,904 (88,241) - 33,383
557,231 1,270,423 (1,178,249) - 649,405

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR

Tangible fixed assets
Current assets
Creditors due within one year
Difference
TOTAL		 Restricted
funds
2021
Unrestricted
funds
2021
£
£
-
229,925
88,600
621,509
(15,360)
(73,415)
3,905
(3,905)
77,145
774,114		 Total
funds
2021
£
229,925
710,109
(88,775
-
851,259

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YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS (CONTINUED) ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR

Restricted
funds
2020
£
Tangible fixed assets
-
Current assets
26,171
Creditors due within one year
7,212
TOTAL
33,383
16.
RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW
ACTIVITIES
Net income for the year (as per Statement of Financial Activities)
ADJUSTMENTS FOR:
Depreciation charges
Profit on disposals
Increase in debtors
Increase/(decrease) in creditors
NET CASH PROVIDED BY OPERATING ACTIVITIES
17.
ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash in hand		 Unrestricted
funds
2020
Total
funds
2020
£
£
238,219
238,219
491,806
517,977
(114,003)
(106,791)
616,022
649,405
FROM OPERATING
2021
2020
£
£
201,854
92,174
25,002
11,203
-
(32,389)
(141,888)
(33,842)
(18,016)
43,053
66,952
80,199
2021
2020
£
£
455,088
404,844

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YOUTH ENQUIRY SERVICE (PLYMOUTH) LIMITED (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

18. ANALYSIS OF CHANGES IN NET DEBT

At 1 April At 31 March
2020 Cash flows 2021
£ £ £
Cash at bank and in hand 404,844 50,244 455,088

19. PENSION COMMITMENTS

The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £18,093 (2020: £16,475). Contributions totaling £3,748 (2020: £3,285) were payable to the fund at the balance sheet date and are included in creditors.

20. OPERATING LEASE COMMITMENTS

At 31 March 2021 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years		 2021
£
22,671
59,536
82,207		 2020
£
8,671
12,207
20,878

21. CONTROLLING PARTY

The Charity is controlled by the Board of Trustees.

Page 36