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2023-03-31-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 2023

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 14 - 17
Statement of Financial Activities 18
Balance Sheet 19
Statement of Cash Flows 20
Notes to the Financial Statements 21 - 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 2023

Trustees Shaun Walbridge, Treasurer
Jessie Blackledge (resigned 19 May 2022)
Malcolm Murray-Clark
Darryl Keaton
Stephanie Kenyon, Chair (resigned 19 May 2022)
Jaid Ami Jane Bennett (appointed 16 March 2023)
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 2023

The Trustees present their annual report together with the consolidated financial statements and auditors’ report of the Charity for the year ended 31/03/23 which are also prepared to meet the requirements for a directors’ report and accounts for Companies 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 2015).

TRUSTEES REPORT

Performance over past year

During 2022/23 we began to witness capacity and staff retention issues as a result of core contracts not having been increased in value over the preceding decade.

Taking into account inflation over that period (2012-2023) core costs of £1m in 2012 would have a current value of £1.3m. The charity has seen no increase in its core funding over that same period (on average £1m) which has resulted in issues with regard to attracting and retaining specialist staff which has started to impact on performance in key areas.

Additional funding awarded to us during 2022/23 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.

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

The financial plans we had in place to strengthen our resilience in relation to any possible funding cuts in the short term, were again updated to reflect the ongoing and changing impact of pressures to local statutory funding.

We similarly continued to build our level of free reserves to be in the position to hopefully successfully bid for additional contracts, both independently and in partnership with other stakeholders.

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

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

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

With regard to the latest CQC assessment of our registered services in 2022/23. In 2021/22 our registered 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 but nothing major. They carried out virtual inspections of the services during 2022/23 and saw no reason to modify their assessment.

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 and system provision, we continue to experience increased demand for our services from people in emotional and financial crisis with ever increasing complex needs, and this was further exacerbated during 2022/23. We saw a 30% increase in attendance during 2022/23 as opposed to 2021/22, numbers were still lower than in the pre-pandemic period, but young people were presenting with increased complexity and increased risk.

As already referred to, during 2022/23 we needed to closely monitor fluctuation in demand, liaising with commissioners and other providers/partners/stakeholders, and as a consequence were able to redesign provision to best meet demand, without exposing the charity or its beneficiaries to any avoidable or increased potential risk.

The impact of the pandemic on our daily operations during 2022/23 reduced, we were able to redesign the environment to make it less clinical and more akin to previous ways of working. We continued to amend and implement service continuity plans, which further embedded new ways of hybrid working, many of which we are likely to continue.

OBJECTS AND ACTIVITIES

Objects

As previously referred to the Charity’s objects, as set out in our Memorandum & Articles of Association signed - in 1995, states that as a Charity we will aim to ‘relieve and prevent suffering caused by mental or physical ill 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 information, advice, support, counselling and training’.

In 2015 the Trustee Board revisited these objects and agreed to revise them and to state that the Charity would now aim to ‘relieve 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 environments’.

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, affected others and communities to improve outcomes for children/young people.

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

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

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 work was completed in Spring 2021 and enabled us to revisit our guiding mission rewording it into a strapline that every member of staff would be able to recite at will and something that we could use on future marketing. We specifically wanted to develop a phrase that young people as service users could readily and easily identify with, and the revised wording now states that the Zone provides ‘free and confidential information and support to young people, always’. This strapline is now emblazoned across our main building and is at the forefront of all literature/publicity that we produce.

Activities

With regard to the activities delivered by the Charity during 2022/23 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 over 75% of total income generated remained linked to direct expenditure on pay, with 25% expenditure on non-pay costs.

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 psychotic episodes or were identified as being ‘at risk’ of 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).

Insight continued to work with an average minimum 140 people at any one time, with a target to have people referred to the service into treatment by within 2 weeks if assessed as eligible. The service comprises a team of over 20 staff members from both organisations working together. There was no additional funding allocated to increase staffing levels and to retain registered practitioners. We saw a slight decline in relation to meeting referral targets, but remedial measures were put in place, but the focus on meeting referral targets meant we deprioritised other areas of activity, working within the resources available to us.

Icebreak is our early intervention service working with young people with emerging personality disorder, something generally triggered by childhood trauma.

The team continued to provide a friendly accessible service committed to supporting and empowering young people aged 16-25 years who were experiencing severe emotional distress and worked with an average minimum 85-90 young people at any one time. The service can work with a young person for up to 2 years. During 2022/23 Icebreak continued to receive an increase in referrals (circa 100%) resulting in demand outstripping capacity, and as a consequence they saw an unavoidable escalation in waiting times and waiting numbers. The commissioners were made aware of this and of what remedial measures were being put in place, though no additional funding was made available to help meet this increase in demand.

The Zone Accommodation Project (ZAP) remained the first point of contact for all homeless 16 and 17 year olds in the city. They provided information and advice to all homeless young people aged 16-25 and worked with the young person to explore their housing situation. They worked to draw up support plans, being able to provide up to 6 months support to keep young people in accommodation, and although commissioned originally to provide family mediation were asked instead to provide independent advocacy across the city for – young people aged 16yrs 18yrs presenting as homeless.

The service is funded by Plymouth City Council and works as part of The Plymouth Alliance for complex needs. During 2021/22 we embedded a new young person’s accommodation hub within the Zone, this continued to operate during 2022/23. The plan was that the hub would provide opportunity for statutory and non-statutory staff from other agencies to be co-located with ZAP to undertake comprehensive and joint 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 Department for Levelling Up, Housing and Communities made a visit to the city in 2022/23 to assess Plymouth’s response to meeting the needs of homeless young people, and we are working with other stakeholders to assess how their recommendations might influence further delivery.

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

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

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 2022/23 remained 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 were predominantly linked to costs associated with food, priority debt, travel and support with fee’s associated with acquiring legal documents.

‘Front of House’ 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 where most young peoples’ 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.

Pre-Covid this service previously worked with an average minimum 4,500 different young people a year and was delivered in partnership with clinicians and clerical personnel from University Hospital Plymouth and Eddystone Trust. During 2022/23 clinicians were based with us on average two days a week (where previously it was six) so this service remained hardest hit by the legacy of COVID. We made the decision to no longer open on a Saturday for our drop-in service and we were still only able to work with a fraction of the volunteers that we had pre-pandemic.

We were able to provide access by appointment to our Tier 1 services (condoms, pregnancy testing, STI screening, healthy relationships advice) and numbers seen during 2022/23 were an increase on the preceding year but were still far lower than in previous years. However, as already stated, numbers were lower but complexity and severity of need had increased. Again, we saw an increase in the number of telephone calls for help/advice, and the number of enquiries through our website. Again, we used this period to look at how we could provide information and advice to young people going forwards that would not necessarily require a face-to-face visit, and these ideas were implemented during this reporting period.

Victims of Crime. The charity continued to be funded, via Victim Support on behalf of the Office of the Police & Crime Commissioner (OPCC) for Devon & Cornwall, to employ part time counsellors for supporting young people who are the victims of crime. During 2022/23 the service continued working remotely (via telephone or teams/zoom) but also provided face to face support, working with over 160 different young people, providing over 500 hours of individual support.

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 2022/23 the majority of schools re-opened and we audited the changed needs of these schools and continued to provide bespoke training. In addition, we were again successful in drawing down additional monies to target other youth settings as well during this period, and we received funding to provide trauma informed training, and also for actively involving young people in developing training for professionals and for exploring the impact of crime on young people.

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

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

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:

As a major provider of young people’s services within Plymouth, the Zone remained committed to ensuring continuous improvements to the quality and range of services provided during 2021/22. The framework we work to ensures that quality services are delivered in response to the specific requirements of the young people we work with, the public, and our commissioners and regulators.

Reporting to the Board via our various processes was integral during 2022/23 as we were still unable to meet face to face for various reasons and so had to hold virtual meetings via teams or Zoom, hence a balance of information in advance of meetings was required to inform discussion and decision making.

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

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

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Our governing principles cover:

The Charity’s aims, values and principles are integral for supporting the work that we do with vulnerable young people and adults, especially at this period in time, when we are seeing the infrastructure of both targeted and universal services for people living in Plymouth at risk, affected by the impact of COVID, Brexit and continuing/increasing austerity.

During 2022/23 we had identified the continued need for:

As already stated, activity during 2022/23 continued to be in response to recommendations set out in plans developed before the pandemic.

The means employed by us to achieve our aims and objectives included continued collaborative working with other providers as part of integrated commissioning arrangements. This 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).

The criteria used to assess success in the reporting period were outlined in the charity’s 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 2022/23 continued to be:

Significant activities undertaken during the period covered:

The most significant activity undertaken was the organisation’s continuing collective response to the challenge of reinstating service provision after the pandemic and during a time of increasing austerity. The Trustees remained immensely proud and thankful for everything that Zone staff achieved in the face of these pressures.

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

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Our Staff

In 2022/23 we undertook a staff survey, the findings of which were:

Our volunteers

The Charity continued to rely on the contribution that volunteers make for ensuring the delivery of services, predominantly provision of activity linked to sexual health and homelessness prevention. During 2022/23 the charity recruited and trained 18 new volunteers. During 2022/23 we gradually introduced drop-in on a 5-day basis. The volunteers we had kept in regular contact with pre-pandemic came back to us, and we promoted a new volunteer recruitment programme that went live from 2022/23.

The Trustees again took the opportunity of thanking Volunteers for their hard work and commitment for supporting young people and families. Every year the demands of the role get harder, but volunteers tell us that the rewards they gain from undertaking this activity outweigh any difficulties.

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 that the Trust’s activities 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

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 the following:

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

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

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.

Impact Report

Specifically for 2022/23 we:

Going concern

The Trustees have reviewed the circumstances of the Charity during 2022/23 and considered that adequate resources continued 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. They are aware that during 2022/23 the organisation was required to use an element of their free reserves to stay within budget, but this was predominantly linked to the decision to award all staff an additional payment of £300 each as a consequence of the predicted increase in energy prices and a modest pay rise. For further details please refer to the accounting policy in note 2.2.

Plans for future periods

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

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

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

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 points.

There is concern, however, that the organisation’s 2 largest contracts for Mental Health are likely to be impacted upon during 2023/24 by local changes to commissioning arrangements. The organisation is in ongoing discussion with all parties to mitigate risk, and it is not likely to be until late 2023 that we receive firm indications of any changes to be made. As a consequence, the organisation is unable to provide clarity for income for 2024/25 but it is modelling the impact of losing either part of these core funding streams or all of these funding streams. A loss of either is likely to have significant impact, but we envisage the charity will continue to function, but will need to undergo a revision to the existing staffing structure with a view to altering the use it makes of existing estates/buildings.

Commissioning arrangements for our work supporting victims of crime are also likely to change during 2022/23, it is possible that we may not have a role in delivery beyond March 2023, we will be looking at the impact of losing this service both to clients and to the organisation.

The previous financial risk that the organisation was exposed to in relation to being a member of the Plymouth Alliance has been reduced, in that the budget for bed and breakfast has been removed, but we will not have an indication of the 2024/25 budget for this Alliance until early 20024.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Youth Enquiry Service Plymouth Limited (also known as ‘The Zone’) 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 2022/23 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 the power to elect / co-opt further non-voting 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.

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

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

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 have historically only ever been an average of 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 Manager, Registered Manager and Company Secretary. There are attempts to get additional 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 Chairman and/or Vice Chairman, to approve agreed development plans and budgets.

The Trustees are responsible for setting general policy, adopting an annual plan and budget, approving the statutory accounts, monitoring the 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 and Board of Trustees have devolved responsibility for day-to-day management of the Charity to the key management personnel. The key management personnel comprise:

Project Leads from each service also meet as a senior management team with the Operations Manager and/or Registered Manager. The key management personnel implement the policies laid down by the Trustees and report back to them on performance.

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

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

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 continues to have a close relationship with Livewell Southwest CIC and Derriford Hospital who co-locate clinical staff from their organisations to operate within the Charity’s premises. The charity is a registered site with the Care Quality Commission (CQC). The type of clinical staff co-located include registered mental health nurses, consultant psychiatrist, consultant psychologist, behavioural therapists, sexual health nurses, sexual health nurse prescribers, healthcare assistants and secretarial/administrative staff. There are agreements in place describing joint working arrangements.

Non-clinicians who worked from our premises during 2022/23 came from the city’s drug and alcohol service (Harbour), SHELTER and an accommodation provider (PATH). We have in excess of 30 professionals from other organisations who also work from our premises.

REFERENCE AND ADMINISTRATIVE DETAILS

During the reporting period of 2022/23 the Charity had the following Directors/Trustees & Members:

– Shaun Walbridge Trustee (Treasurer) (from December 1995) – – Stephanie Kenyon Trustee (Chair) Resigned May 2022 – Daryl Keaton Trustee (from 2018/19) Tan Murray-Clark - Trustee (from 2018/19) – Jessie Blackledge Trustee (from January 2022) Resigned May 2022 Jaid Bennett – Trustee (from March 2023) – Hayley Kent Secretary to the Board (from 2013) Mike Jarman – CEO & Board Secretary (from 2021) – Jo Campbell Registered Manager (from December 2020) Sean Mitchell – Operations Manager (from December 2020) Two staff members may also attend Board meetings.

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.

TRUSTEES’ RESPONSIBILITIES STATEMENT

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:

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

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

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:

The Trustees’ Report, incorporating a strategic report, was approved by order of the Board of Trustees, as the company directors, on …………………… and signed on its behalf by:

Shaun Walbridge

Trustee

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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 2023 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.

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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.

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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:

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 16

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:

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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 2023

Note
Income from:
Donations and legacies
4
Charitable activities
5
Investments
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net (expenditure)/income
Transfers between funds
13
Net movement in funds
Reconciliation of funds:
Total funds brought forward
13
Net movement in funds
13
Total funds carried forward		 Restricted
funds
2023
£
-
206,997
-
206,997
207,663
207,663
(666)
(13,681)
(14,347)
44,951
(14,347)
30,604		 Unrestricted
funds
2023
£
1,550
1,218,475
1,502
1,221,527
1,202,141
1,202,141
19,386
13,681
33,067
768,777
33,067
801,844		 Total
funds
2023
£
1,550
1,425,472
1,502
1,428,524
1,409,804
1,409,804
18,720
-
18,720
813,728
18,720
832,448		 Total
funds
2022
£
1,453
1,337,121
34
1,338,608
1,376,139
1,376,139
(37,531)
-
(37,531)
851,259
(37,531)
813,728

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

The notes on pages 21 to 36 form part of these financial statements.

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

BALANCE SHEET AS AT 31 MARCH 2023

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		 198,826
484,042
682,868
(79,672)		 2023
£
229,252
229,252
603,196
832,448
30,604
801,844
832,448		 212,716
498,820
711,536
(116,614)		 2022
£
218,806
218,806
594,922
813,728
44,951
768,777
813,728

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 21 to 36 form part of these financial statements.

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

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023

Cash flows from operating activities
Net cash provided by operating activities
Cash flows from investing activities
Interest received
Purchase of tangible fixed assets
Net cash used in investing activities
Cash flows from financing activities
Interest paid
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 21 to 36 form part of these financial statements		 2023
£
29,693
1,502
(44,820)
(43,318)
(1,153)
(14,778)
498,820
484,042		 2022
£
59,387
-
(15,655)
(15,655)
-
43,732
455,088
498,820

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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 2023

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 have reviewed the circumstances of the Charity during 2022/23 and consider that adequate resources continued 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. They are aware that during 2022/23 the Charity needed to use an element of its free reserves to stay within budget, but this was predominantly linked to the decision to award all staff an additional payment of £300 each as a consequence of the predicted increase in energy prices and a modest pay rise.

The Trustees forecast a small deficit for the year to 31 March 2024. After this date the future is more uncertain. However, the Trustees have prepared forecasts for the year ending 31 March 2025 that exclude two contracts which have not been retained on retender, and these forecasts show a worst case scenario of £194K deficit. The Charity has sufficient reserves, represented by cash at bank, to comfortably fund this worst case scenario. At the year end the Charity had net current assets of £603K and free reserves of £478K. If the contract staff are TUPED to the new service providers, then the forecast deficit will be significantly less as this would remove the redundancy cost which is currently included in the forecast.

The loss of the two contracts has been planned for and the core functions are being remodelled to ensure the Charity remains efficient and effective. The Trustees are confident that new income streams will be identified to enable the Charity to continue to deliver essential services to the young people in Plymouth and the surrounding area.

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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 2023

2. ACCOUNTING POLICIES (continued)

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.

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 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.

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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 2023

2. ACCOUNTING POLICIES (continued)

2.7 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.

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

2.8 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.

2.9 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.

2.10 OPERATING LEASES

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

2.11 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.

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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 2023

3. CRITICAL ACCOUNTING ESTIMATES AND AREAS OF JUDGEMENT

Estimates and judgements 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 that these are unlikely to have a significant effect on, or cause material error to the amounts recognised in the financial statements.

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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 2023

4. INCOME FROM DONATIONS AND LEGACIES

Donations
Donations
INCOME FROM CHARITABLE ACTIVITIES
Grants and contracts
Other income
TOTAL 2023
Grants and contracts
Other income
TOTAL 2022		 Unrestricted
funds
2023
£
1,550
Unrestricted
funds
2022
£
1,453
Restricted
funds
2023
Unrestricted
funds
2023
£
£
204,572
1,208,640
2,425
9,835
206,997
1,218,475
Restricted
funds
2022
Unrestricted
funds
2022
£
£
72,346
1,257,509
-
7,266
72,346
1,264,775		 Total
funds
2023
£
1,550
Total
funds
2022
£
1,453
Total
funds
2023
£
1,413,212
12,260
1,425,472
Total
funds
2022
£
1,329,855
7,266
1,337,121

5. INCOME FROM CHARITABLE ACTIVITIES

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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 2023

6. ANALYSIS OF EXPENDITURE BY ACTIVITIES

Grants and contracts
Grants and contracts
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		 Activities
undertaken
directly
2023
£
1,195,218
Activities
undertaken
directly
2022
£
1,160,745		 Support
costs
2023
£
214,586
Support
costs
2022
£
215,394
Total
funds
2023
£
34,377
18,306
9,367
14,600
3,015
45,146
13,780
11,004
35,076
1,153
28,762
214,586		 Total
funds
2023
£
1,409,804
Total
funds
2022
£
1,376,139
Total
funds
2022
£
26,773
18,785
11,422
14,292
8,059
52,107
15,251
10,595
33,244
1,181
23,685
215,394

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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 2023

7. AUDITORS' REMUNERATION

2023 2022
£ £
Fees payable to the Charity's auditor for the audit of the Charity's annual
accounts 6,550 6,200
Fees payable to the Charity's auditor in respect of:
All non-audit services not included above 4,790 4,540

8. STAFF COSTS

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2023
£
1,038,006
82,397
20,216
1,140,619		 2022
£
1,009,827
78,908
20,041
1,108,776

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

2023 2022
No. No.
Average employees 53 53

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 £210,525 for 6 personnel (2022: £204,640 for 6 personnel). Trustees are not remunerated for their role as Trustees.

During the year the Charity received the services of 23 volunteers (2022: 32). No monetary value is attributable to volunteers.

9. TRUSTEES' REMUNERATION AND EXPENSES

During the year, no Trustees received any remuneration or other benefits (2022 - £NIL).

During the year ended 31 March 2023, no Trustee expenses have been incurred (2022 - £NIL).

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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 2023

10. TANGIBLE FIXED ASSETS

COST OR VALUATION
At 1 April 2022
Additions
At 31 March 2023
DEPRECIATION
At 1 April 2022
Charge for the year
At 31 March 2023
NET BOOK VALUE
At 31 March 2023
At 31 March 2022
11.
DEBTORS
DUE WITHIN ONE YEAR
Trade debtors
Other debtors		 Long-term
leasehold
property
£
285,266
-
285,266
118,146
4,915
123,061
162,205
167,120		 Fixtures and
fittings
£
45,690
43,850
89,540
21,482
4,952
26,434
63,106
24,208		 Computer
equipment
£
71,354
970
72,324
43,876
24,507
68,383
3,941
27,478
2023
£
180,607
18,219
198,826		 Total
£
402,310
44,820
447,130
183,504
34,374
217,878
229,252
218,806
2022
£
198,213
14,503
212,716

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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 2023

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 2022
Resources deferred during the year
Amounts released from previous periods
Deferred income at 31 March 2023		 2023
£
17,883
12,798
15,505
33,486
79,672
2023
£
25,161
9,035
(25,161)
9,035		 2022
£
28,956
26,476
7,284
53,898
116,614
2022
£
19,670
25,161
(19,670)
25,161

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.

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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 2023

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)
Progeny
Barnardo's
Sexual Health
University of Plymouth Staff
A2A Co-Ordinator
SPARKS NSPCC
TOTAL OF FUNDS		 Balance at 1
April 2022
£
218,806
30,000
88,181
336,987
431,790
768,777
6,365
23,681
11,000
3,905
-
-
-
44,951
813,728		 Income
£
-
-
-
-
1,221,527
1,221,527
-
32,192
-
106,521
12,364
4,000
51,920
206,997
1,428,524		 Expenditure
£
(34,377)
-
-
(34,377)
(1,167,764)
(1,202,141)
(1,666)
(32,192)
-
(106,521)
(12,364)
(3,000)
(51,920)
(207,663)
(1,409,804)		 Transfers
in/out
£
44,820
-
(23,429)
21,391
(7,710)
13,681
-
(13,681)
-
-
-
-
-
(13,681)
-		 Balance at
31 March
2023
£
229,249
30,000
64,752
324,001
477,843
801,844
4,699
10,000
11,000
3,905
-
1,000
-
30,604
832,448

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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 2023

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.

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.

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.

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.

A2A Co-Ordinator

The A2A coordinator fund related to monies received from the Plymouth Alliance for appointing a fixed term (12 month) 2 day a week post for providing administrative support to the young person’s accommodation hub that officially became located at the Zone from August 2021.

Barnardo's

The grant funding from Barnardo's is to enable the Charity to pilot a process for using data and improved triage as the means for identifying young people at potential risk of exploitation. The existing paperwork and interview process has been modified to better enable identification of those young people at increased risk, and consequently are in the position to target interventions and make appropriate referrals into specialist services, with the means for sharing meaningful data with consent of the individual.

SPARKS NSPCC

Funding received from the NSPCC for the Charity to produce and deliver a secondary age learning programme covering brain science, gender stereotypes, consent and pornography.

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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 2023

13. STATEMENT OF FUNDS (CONTINUED)

Designated funds include:-

Designated Capital Fund

Funds relating to the net book value of fixed assets purchased with unrestricted reserves.

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 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 2019-2022 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 prior 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.

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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 2023

13. STATEMENT OF FUNDS (CONTINUED)

STATEMENT OF FUNDS - PRIOR YEAR
Balance at
1 April 2021
£
UNRESTRICTED FUNDS
DESIGNATED FUNDS
Designated Capital Funds
229,925
Contingency Fund
10,000
Insights
78,000
317,925
GENERAL FUNDS
General Unrestricted Funds
456,189
TOTAL UNRESTRICTED
FUNDS
774,114
RESTRICTED FUNDS
Drake Foundation (Revenue)
6,365
Progeny
40,000
University of Plymouth Staff
-
See, Hear, Respond
25,375
Barnardo's
-
Infection Control
1,500
Sexual Health
3,905
A2A Co-Ordinator
-
77,145
TOTAL OF FUNDS
851,259		 Income
£
-
-
-
-
1,266,262
1,266,262
-
44,859
11,487
-
11,000
-
-
5,000
72,346
1,338,608		 Expenditure
£
(26,774)
-
-
(26,774)
(1,244,825)
(1,271,599)
-
(61,178)
(11,487)
(25,375)
-
(1,500)
-
(5,000)
(104,540)
(1,376,139)		 Transfers
in/out
£
15,655
20,000
10,181
45,836
(45,836)
-
-
-
-
-
-
-
-
-
-
-		 Balance at
31 March
2022
£
218,806
30,000
88,181
UNRESTRICTED FUNDS
DESIGNATED FUNDS
Designated Capital Funds
Contingency Fund
Insights
GENERAL FUNDS
General Unrestricted Funds
TOTAL UNRESTRICTED
FUNDS
RESTRICTED FUNDS
Drake Foundation (Revenue)
Progeny
University of Plymouth Staff
See, Hear, Respond
Barnardo's
Infection Control
Sexual Health
A2A Co-Ordinator
TOTAL OF FUNDS
336,987
431,790
768,777
6,365
23,681
-
-
11,000
-
3,905
-
44,951
813,728

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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 2023

14. SUMMARY OF FUNDS

SUMMARY OF FUNDS - CURRENT YEAR

Balance at
Balance at 1 Transfers 31 March
April 2022 Income Expenditure in/out 2023
£ £ £ £ £
Designated funds 336,987 - (34,377) 21,391 324,001
General funds 431,790 1,221,527 (1,167,764) (7,710) 477,843
Restricted funds 44,951 206,997 (207,663) (13,681) 30,604
813,728 1,428,524 (1,409,804) - 832,448
SUMMARY OF FUNDS - PRIOR YEAR
Balance at
Balance at Transfers 31 March
1 April 2021 Income Expenditure in/out 2022
£ £ £ £ £
Designated funds 317,925 - (26,774) 45,836 336,987
General funds 456,189 1,266,262 (1,244,825) (45,836) 431,790
Restricted funds 77,145 72,346 (104,540) - 44,951
851,259 1,338,608 (1,376,139) - 813,728

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
TOTAL		 Restricted
funds
2023
Unrestricted
funds
2023
£
£
-
229,252
30,604
652,264
-
(79,672)
30,604
801,844		 Total
funds
2023
£
229,252
682,868
(79,672
832,448

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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 2023

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

Restricted
funds
2022
£
Tangible fixed assets
-
Current assets
66,765
Creditors due within one year
(21,814)
TOTAL
44,951
16.
RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW
ACTIVITIES
Net income/expenditure for the year (as per Statement of Financial
Activities)
ADJUSTMENTS FOR:
Depreciation charges
Interest received
Interest paid
Decrease in debtors
Increase/(decrease) in creditors
NET CASH PROVIDED BY OPERATING ACTIVITIES
17.
ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash in hand		 Unrestricted
funds
2022
Total
funds
2022
£
£
218,806
218,806
644,771
711,536
(94,800)
(116,614)
768,777
813,728
FROM OPERATING
2023
2022
£
£
18,720
(37,531)
34,374
26,774
(1,502)
-
1,153
-
13,890
42,305
(36,942)
27,839
29,693
59,387
2023
2022
£
£
484,042
498,820

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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 2023

18. ANALYSIS OF CHANGES IN NET DEBT

At 1 April At 31 March
2022 Cash flows 2023
£ £ £
Cash at bank and in hand 498,820 (14,778) 484,042

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 £20,216 (2022: £20,041). Contributions totaling £7,789 (2022: £4,388) were payable to the fund at the balance sheet date and are included in creditors.

20. OPERATING LEASE COMMITMENTS

At 31 March 2023 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
Later than 5 years		 2023
£
17,729
31,201
-
48,930		 2022
£
18,024
60,417
338
78,779

21. CONTROLLING PARTY

The Charity is controlled by the Board of Trustees.

Page 36