YOUTH
OPTIONS
Annual Report & Consolidated Financial
Statements For The Year Ended
31" March 2021
A better future
www.youthoptions.co.uk
INVESTORS
IN PEOPLE
ver

INDEX
Page
Report of the Trustees
Report of the Auditors
13
Consolidated Statement of Financial Activities
16
Consolidated and Charity Balance Sheets
17
Statement of Cash Flows
18
Notes to the Financial Statements
19
Legal and administrative information
31
Youth Option5 i5acompany limited byguarantee Registered in Eng￿Th￿ and Wale5 No3184237 Registered Charity No 1056463

The Trustees Annual Report (including Directors, Report)
Chairfs Welcome
As the Chair of Youth Options. I want to begin by thanking all those who have supported our work
throughout the last year, staff, volunteers, donors, trustees, and partner organisations.
Never has it been more important to deliver against our vision that every child and young person
should have the opportunity to realise their potential whatever their life circumstances.
The Covid-19 pandemic has highlighted the need to help ensure that young people have the support
they require to navigate their way through uncertain and challenging times, providing them with the
skills and resilience to improve their lives.
During lockdown, Youth Options staff were remarkable in responding to the challenges: moving
services on-line where we were able,. providing telephone and other remote support to young
people who did not have access to digital support. and identifying and delivering food parcels and
other support where urgent relief was needed, particularly for young people who found themselves
isolated and whose mental health and well-being were suffering. In time, we were also able to
provide pre-school support to the children of keyworkers, enabling their parents and carers to
continue with the vital services the country relied on.
As we move forward, our services, particularly through our Outdoor Learning Centres at Itchen
Valley Country Park, and opening later in 2021, at Eastleigh will be a key part of our work. The
impact of the pandemic on children and young people's mental health is only just beginning to be
understood. Our services, that help connect young people with nature at these two sites, will we
believe be needed more than ever.
At the end of 2020 our Chief Executive, Mark Dixon, announced his planned retirement and the
Board began a process of recruiting a replacement. Mark has been with Youth Options for thirty
years, twenty of which as the CEO. He has done an outstanding job and will be a hard act to follow,
but l am confident that he has laid the groundwork for a strong future for Youth Options, and we
thank Mark for all that he has given to the organisation. l am delighted that Madeleine Durie, an
experienced charity CEO has been appointed as his replacement and joined the Youth Options team
in May 2021.
Finally, I want to thank our supporters for your generosity in helping us financially to keep providing
for children and young people in our local communities, and for giving them aspirations for the
future and I hope that you will continue to support the really important work of the charity.
Caroline Horrill, Chair of Trustees
Youth Options sacompany limited byguarantee Registered in En8L3nd and Wales No3184237 Registered Charity No 1056463

Mission, Vision and Values
Mission
Empowering and supporting children and young people to improve their life opportunities for a better future
Vlsion and Values
We believe that every child and young person should have the opportunity to realise their potential whatever
their life circumstances
We are:
Inspiring: Our staff and volunteers are engaging,. motivational and enthusiastic in their delivery of services to
children and young people that inspire them to achieve their potential.
Supportive: We provide a sUPPOrtive environment not only for the children and young people with whom we
work, but also for our staff, volunteers and partners.
Committed: We are committed to empowering and supporting children and young people to improve their
life opportunities for a better future.
Activities
We focus on those children and young people most in need of our support including.. those who have suffered
from adverse child experiences,. those who are disadvantaged by virtue of their social and/or economic statUS,'
those with special educational needs; those excluded from education,. those on reduced timetables; those in
care, and care leavers.
By offering services which are individually tailored to deliver vibrant, dynamic, and ever-evolving
opportunities that connect with and inspire young people, Youth Options aims to develop their social and
emotional capabilities and emotional wellbeing, improve their engagement with learning and to stay safe.
This includes..
Key Work
Open Access Youth Work
Targeted Group Work
Family and Carer Support
We believe that every child and young person should have the opportunity to realise their potential whatever
their life circumstances.
Services
Children and young people are at the centre of all that we do,. all our decisions are driven by our fundamental
belief that every child and young person should have the opportunity to realise their potential. We are flexible
in our approach and we are innovative and creative in delivering services that connect with and inspire
children and young people.
The Covid 19 pandemic had an impact on our ability to deliver services during lockdown periods. This was
particularly noticeable during the first lockdown, when we were unable to deliver face to face for most of our
projects. During this period, with the support of funders, we redirerted many of our staff to supporting
children of keyworkers, providing a range of engaging activity delivered in school.
Youth Optitsnl &attsmpany limlted bygu3rantÈÈ Registerèd In EngLand and Wales No3184237 Registered Charity No 1056463

When the pandemic struck we had to find new ways to deliver our work. Much of our work moved online and
we began supporting people via video calls, message5, and phone calls. We have digitalised a lot of our
processes, and we are now more aware of the tools available to us.
"It's made our work more efficient, ond it makes it eosy to arrange meeting5 Wlth people who work in different
offices."
Moving our work online opened up a lot more avenues for us to work with more people in different ways.
Families Together were able to run more NVR courses for people across the county rather than creating
groups based on location. Step Forward ran a Virtual Monday Night Group every week which meant that
those who were unable to travel were able to easily join in the activities.
I have leornt thot virtual meeting5 con be just os effective. They save time, money ond are betterfor the
environment. Movingforwurd it s likely they will still be used on some occasions.
As restrictions eased and changed, we were able to go for walks with young people and utilise our outdoor
learning work to support young people across our projects. This meant that more and more young people
became aware of the positive benefits of spending time outdoors.
"Since the p(Jndemic we huve been going on more wolks with young people. They give the opportunity for
young people to 'open up, in a less intense environment. I hove noticed a pt7ttern over the last year that young
people are sharirjg their troumas during wolks. These types of conversations are less likely to occur in settirjgs
such 05 residentials, trip5 und home visit5.
Impact, which works with Looked After Children, moved to our Forest School Site at Itchen Valley Country
Park. This was such a huge success that we will continue to deliver sessions there in the future.
Despite all the difficulties of 2020-2021 we delivered the following services..
Targeted Youth Work
Targeted Youth Work - Programmes are carefully scheduled to lead young people through a logical sequence
of activities to conclusion,. programmes can vary from a single day, several concurrent days or be spread over
weeks or months.
Itchen Valley Country Park Itargetedl - A range of activity Is offered at our woodland location at Itchen Valley
Country Park or in settings local to IVCP, including schools and neighbourhood parks. Both targeted and open
access programmes are delivered. The Services are all based around engaging with nature and outdoor
learning.
Impact - Engaging Looked After Children (Children in Carel aged 5-12 in a range of activities and experiences
through an after school club twice a week and school holiday activity days.
Re.'Lacs
Providing holiday activity linked to the curriculum for Looked After Children to help them
reintegrate back into school following the national lockdown due to Covid.
Plus Provision
A partnership project with Southampton Hub supporting young people in schools in
Southampton to improve their engagement with education and raise their aspirations.
YEF Working in partnership with No Limits providing 12 week outdoor learning focused programmes to
young people in Year 6 who are at risk of involvement in, or becoming virtims of, violence.
Across these services we supported 231 young people at an average cost of £1,886 per person.
All of the costs for Itchen Valley Country Park are included in this calculation, however some costs relate to group activities (see Open
Access below).
Youth Options sacompany limited byguarantee Registered in En8L3nd and Wales No3184237 Registered Charity No 1056463

Keyworker Support
Kcyworker Support A mix of one to one and small group support in order to identify and address individual
needs,. support is varied in nature and delivery, from single issue focused intervention to wide ranging support
across a number of issues.
NEET- Supporting young people through I'.1 and small group activity to move into employment, education or
training. The programme supports young people to overcome barriers to engagement in EET.
Step Forward Supporting care leavers and looked after children in Eastleigh & surrounds to transition into
independent living. The programme supports young people through l..1 and small group work.
Individual Requests- We delivered services to a number of young people individually referred by a range of
agencies.
Across these services we supported 182 young people through Keyworker Support at an average cost of
£1,290 per person.
Open Access
Open Acce55 - Services include outdoor learning, centre based youth work, detached youth work and open
access play sessions.
Itchen Valley Country Park (open access) - A range of activity is offered at our woodland location at Itchen
Valley Country Park or in settings local to IVCP, including schools and neighbourhood parks. Both targeted and
open access programmes are delivered. The services are all based around engaging with nature and outdoor
learning.
BHH Detached- Providing three nights per week of detached youth work in Bursledon, Hamble and Hound.
Lordshill Youth Project ILYPI - A detached and centre-based youth work project delivering in Lordshill,
Southampton. There project delivers two centre-based and 5 detached youth sessions per week for young
people aged 10-16.
Play & Youth Providing three sessions per week and six sessions during school holidays of detached youth
work in local parks in the west of Southampton.
Southampton Detached- Providing two nights per week of detached youth work across Southampton.
Across these services we supported 1,847 young people at an average cost of £144 per person.
Family Support
Family Support- SeNices that provide support to parents as well as children and young people.
Families Together
Working with families who experience child to parent violence we provide Non Violent
Resistance training for parents to help them change in order to rebuild relationships and reduce violent
incidents. The service also delivers activities to support children within the family to build positive
relationships as siblings and with their parents.
We supported 106 people at an average cost of £1,608 per person.
Youth Options Centres Limited {Trading Company)
The Scott Centre (Andover), The Hub (Eastleighl and The Mansel Park Pavilion IMP3IISouthamptonl, are
operated through the subsidiary company, Youth Options Centres Limited and have all continued to make a
contribution towards the running costs of the charity.
Early Years & Childcare - We deliver 3 range of childcare services in Andover area from our own facility (The
Scott Centrel and surrounding primary schools. We provide breakfast and after-school clubs, holiday clubs
and a pre-school. We also have a woodland pre-school and woodland holiday club at our Itchen Valley
Country Park site.
Youth Options sacompany limited byguarantee Registered in En8L3nd and Wales No3184237 Registered Charity No 1056463

The Hub The Hub is a small leisure fatility that includes a rugby club. We manage the facility on behalf of
Eastleigh Borough Council, and are responsible for engaging user groups in the centre. We also deliver a
number of services from the centre including an after-school and holiday club.
MP3 - MP3 is a community facility in Millbrook, Southampton. It provides space from which organisations
deliver a range of services to the local community. User groups include a boxing club and a pre-school as well
as a range of smaller organisations.
Achievements and Performance
Strategy 2019-2022
Our strate
is built upon the values that we hold as an organisation, as well as our firm foundations.
The priorities are:
Excel at providing Services to children and young people that help them improve their social and emotional
capabilities
We will do this by..
Increasing the number of young people supported by a keyworker
Increasing the range of outdoor positive mental health and wellbeing programmes that we offer
voung people
Developing the effectiveness of our impact practice
Progress this year..
Developed a form for staff to use to measure impact of keywork support. This has been trialled and
amendments made to ensure it is suitable for different style I:1 sessions. It works well and has
received positive feedback from education providers and social care
Submitted three bids to funders specifically for keywork support,. all still outstanding as this report
was written
Collated a comprehensive list of potential outdoor learning activities to support mental health and
wellbeing
Excel at providing services to children and young people that help them improve their engagement with
learning
We will do this by..
Completing the development of Youth Options Outdoor Learning Centre
Developing a range of curriculum based outdoor learning opportunities
Increasing the number of young people benefiting from outdoor learning opportunities
Increasing the number, and range of outdoor learning accreditations delivered
Progress this year..
Completed stage one of the development of OLC. The centre is ready for use and includes the
classroom and two Forest School areas.
Secured funding to deliver holiday clubs for LAC with a curriculum focus to SUPPOrt reintegration into
school following lockdown- these have been very well received.
Completed required actions to be ready for Lotc assessment at IVCP. We have delayed assessment to
include OLC at the same time,. this may take a further year to get to the required level with OLC.
Engaged 1,005 children and young people in outdoor learning opportunities.
Youth Optitsnl &attsmpany limlted bygu3rantÈÈ Registerèd In EngLand and Wales No3184237 Registered Charity No 1056463

Excel at providing detached and centre based youth programmes that support young people to stay safe
We will do this by:
Developing a toolkit to support the delivery of high-quality detached youth work
Developing a training programme to support voluntary led centre-based youth provision
Developing the effectiveness of our impact practice
Progress this year..
Developed a Padlet (online product for sharing information. photos and web links) for detached
teams to improve communication and access to training opportunities for part-time staff.
A whole section on Padlet dedicated to resources,. also introduced new activity based resources.
Bought Ipads and data to allow all staff to access current resources and use with young people in the
moment.
Aside from performance related to meeting our strategic priorities, we..
Continued to deliver services to children and young people throughout the pandemic
Secured funding to support children and young people directly affected by Covid
Services
Outputs
All projects report their output5 monthly. The table below shows the combined outputs for all projects in
2020-2021, it also shows a comparison in outputs between years.
2016117
1,358
982
2,334
1,488
31
15,951
895
2017118
1,804
1,353
3,157
1,764
25
20,348
56
2018119
2,770
2,318
5,092
2.303
47
23,458
0.47
201912020
2,103
1,588
3,690
2,445
57
19,682
9.600
202012021
1,380
978
2,366
2,164
Young People Engaged- Males
Young People Engaged- Females
Total Young People Engaged
Sessions
Residentials
Young People Attendance
ours Deliver
8,094
25
658
322
183
28
565
139
24
451
38
o. of young people certificated/accredited
o. of volunteers
815
iii
Youth Options worked with fewer young people during 2020-2021 than in any of the previous 4 years; this 15
due to the pandemic that inhibited our ability to engage with many young people across the year. This was
also the first year since 2012 that we did not deliver the National Citizenship Service INCSI programme. This
was a strategic decision not to continue with the programme as we felt it no longer fitted with our overall
strategic objectives. However, the consequence was that we knew we would be supporting 300 to 400 fewer
young people in 2020121, and also had reduced residential provision, even before the pandemic hit.
Evaluating our Work
Our staff team has continued to evaluate services as they are delivered, making adjustments as necessary to
meet the needs of young people attending. Evaluation has included the use of an informal observation tool
desiEned specifically for one-to-one or small group support. We also continued to collect case studies to
demonstrate the impact of our services.
Youth Options sacompany limited byguarantee Registered in En8L3nd and Wales No3184237 Registered Charity No 1056463

Case Studles IAII names changed)
Step Fonvard
Amanda - Aged 21. Mother to 2 children, aged 5 years and 18 months.
Amanda was referred to the Step Forward project by her Personal Advisor at Hampshire Social Services. The
referral was made because Amanda wa5 to be exited from their service approaching her 21" birthday and the
Advisor wanted to put in place some support for the next year, for when she was no longer working with her.
Amanda was referred to the project in February 2020. She was initially very challenging to engage, as her
responses to meeting up were often that she was 'ok', 'too busy, or'didn't need any support, at this point.
During the first lockdown, Amanda was texted regularly and after a few weeks, Amanda started to talk with
one of our Youth Workers on the phone. She was delivered children's activities to the door and several food
packages to help her financially and practically as she did not drive. At this point, Amanda was living with her
children's father.
After a few more weeks, Amanda started to open up, saying she was not happy in her relationship and that
she felt miserable. She has a part time job working in a care home, but she felt iso13ted away from her family
and said she had no friends. Her family live in Bournemouth and she moved to Southampton 6 years ago to be
closer to her partnerfs family.
From June 2020, Amanda engaged with the project and accepted support from Youth Workers. She meets
regularly with one of our Youth Workers and often chats on the phone. Over the last 6 months she has
received emotional support, support with looking for accommodation, looking for work, sorting her flat out,
CV writing, food deliveries, going to the launderette for her, picking her oldest child up from school together,
bank appointments and shopping trips together. Amanda lives close to woods, so she has also enjoyed a
Youth Worker walking around the woods with her and her children, during the summer months.
In addition to this, Amanda was referred to a counselling service within Youth Options where free counselling
was offered. When asked how she was finding the counselling, she replied, "Its good, I feel understood.
Since starting to support Amanda, she has separated from her children's father and he has moved out. She is
now a single parent in a new relationship with someone from work. She is planning to move to a new house
to be nearer to her family and as a resLJlt, has been supported with practical jobs SLJch as researching, phone
calls, planning and getting her strong boxes from Lidl for the move.
Amanda will continue with the project for at least another 6 months, where the plan is to move her to her
new home and help her practically with tasks such as moving her belongings in the Youth Options van, getting
her new home organi5ed, sUPPOrting her to find a new job in the area and set up her utility bills etc. During
her time with Youth Options, Youth Workers have observed improved confidence in Amanda and she has
become more independent.
Amanda herself has said..
"All of my feedback is really positive, my Youth Worker has helped me so very much over the last couple of
months and l always feel as if I have someone to turn to with her. My Youth Worker has helped me with big
and little things and is always there if and when I need herl I couldn't have asked for anyone better.
Outdoor Learning Targeted Support
Max has been working with Youth Options since October 2019. At this time Max did not have an educational
placement and had been out of the system for a lengthy period. Max commenced outdoor learning sessions
at Itchen Valley Country with one other young person and has attended consistently throughout his time
here. On his initial session Max presented as a polite and respectful young person but did express some
hesitation and talked about his anxiety levels about approaching something new and meeting others. He also
Youth Options sacompany limited byguarantee Registered in En8L3nd and Wales No3184237 Registered Charity No 1056463

mentioned that he struggles to make friends and maintain positive relationships. In order to help develop
Max's self-esteem and build confidence we created a weekly programme focussing on promoting well-being
through practical achievements which include fire lighting, cookin& tool use and practical conservation tasks.
Many of the tasks undertaken embedded other outcomes, suth as team work, communication skills and
problem solving. Max has responded positively to working in a small group and has built a solid friendship
with the other young person he is working with.
During his time with us Max has experienced a good deal of change, including moving to temporary foster
care. He appears to have really benefited from the consistency and support of his weekly sessions with Youth
Options, which have given him a space to talk freely about his difficulties. Max has also appreciated the
opportunity to build a supportive friendship which now continues outside of his time with us. This ha5 bee
particularly positive for him during lockdown when sessions were forced to pause temporarily. Through this
time Max has shown a marked improvement in his attitude to change and appears more flexible in his
thinking. This has been demonstrated by the fact that sessions have been less consistent and he has had to
adapt to different Outdoor Learning Leaders. Despite all the challenges of the past few months, Max has been
engaged, enthusiastic and consistent in his approach to our sessions.
Since September 2020 Max has built up to a four day week in mainstream school and is now attending regular
lessons while also accessing l..1 support. This is a huge achievement for him in terms of confidence and he
also continues to make positive steps in catching up with the school work he has missed. Max acknowledges
that regular sessions at Itchen Valley Country Park have enabled him to grow in confidence and approach
things, even if feels uncomfortable to begin with. He also recognises the benefits of being in nature and its
impact on his physical and emotional well-being, saying 'lt just makes me feel really calm being out.
Future Plans
Outdoor Learning Centre
Following the success of our Outdoor Learning provision at Itchen Valley Country Park, we have been working
on a second OLJtdoor Learning Centre at Eastleigh. With planning permission gained in 2019 and a fundraising
campaign and investment in the development of the centre planned, our plans were delayed due to Covid-19
lockdown. Work finally got underway in the summer of 2020, with drainage, site clearance and a new
classroom with toilet and kitchen facilities funded in part by generoLJS donation from Allegra's Ambition.
The opening of the centre will double our current capacity to deliver outdoor learning programmes. Having a
classroom will support our plans to develop the use of outdoor learning to support young people to engage
with education with accredited learning opportunities. We are exploring a wide range of potential accredited
learning that will support young people who struggle to engage with the formal curriculum,. our intention is to
engage young people from across the primary and secondary age range.
We will continue to raise funds for the second stage of the development.
Early Years & Childcare
The Covid-19 pandemic significantly disrupted the delivery of our seNices. After a brief pause, we were able
to continue to provide support to children of keyworkers and more children returned to our services as that
list was expanded in subsequent lockdowns. However, the impact on the numbers of children we have been
able to support has been large and our future plans will need to respond to the uncertainty for demand for
these services as more parents and carers continue to work from home.
Youth Optitsnl &attsmpany limlted bygu3rantÈÈ Registerèd In EngLand and Wales No3184237 Registered Charity No 1056463

Financial Review
Our Incoming resources for the year were £1.4million l£1.9million 20201 and total expenditure was
£1.4million l£1.9million 20201, resulting in a break even position Ibreak even posltion in 20201. This is in line
with the charities objective of operating at close to breakeven.
Income and Expenditure
The principal sources of income are fees charged under service level agreements and grants received to
deliver services noted above. Income is also derived from fundraising events and the Eenerosity of supporters.
Income derived from Training and educational activities was £816K1£898K 20201. Within this, income has
remained stable for Keyworker Programmes and Targeted Youth Work. There has been a reduction in income
from Open Access programmes of £25K and a significant reduction from NCS of £257K. Other income for
training and educational activities increased by £160K and came from various donors for the Outdoor
Learning Centre and the Big Lottery Fund for the general purposes of the charity.
Income from other, general fundraising and donations was £24K, a decrease of £37K compared with 2020.
Expenditure on charitable activities was £1.03million l£1.25million, 20201.
The income of the Trading Company was £276K with a further £147K income received from the government's
COVID-19 support schemes, an overall decrease in income of 40% from 2020. A break even position was
achieved after management fees which increased from £133k to £151K.
Reserves
The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible
fixed assets I'the free reserves'l held by the charity should be between 3 and 6 months of the resources
expended, which equates to between £350,000 and £700,000 in general funds. At this level, the Trustees feel
that they would be able to continue the current activities of the charity in the event of a significant drop in
funding. If this happens, it would obviously then be necessary to consider how the funding would be replaced
or activities changed. Currently free reserves amount to £605,94012020'. £448,740).
Our reserves at the year end comprise..
2021
£'ooo
53
2020
£'ooo
65
Restricted funds for projects
Funds invested in fixed assets
Other designated funds
Total designated funds
330
17
347
180
113
493
Free reserves
Total
606
1.006
449
807
Other designated funds relate to the commitment to refurbish the outdoor learning centre.
Investments
Some of the Chariws funds are invested by Trustees into an investment portfolio held by the Charity in order
to generate returns to support the work of the Charity over the long term. Funds are invested to give a
combination of income and growth and the Trustees have a strategy of focusing on the total return. The
Board and Finance Committee review performance regularly.
The Trustees believe the Charity's funds should be invested in Investment funds that serve the Charitable
sector and are widely diversified, providing a way to balance risk, flexibility and return. The Trustees target a
Youth Options sacompany limited byguarantee Registered in En8L3nd and Wales No3184237 Registered Charity No 1056463

long term rate of return of 5Yo but recoEnize that investment markets can go down as well as up so can live
with the resulting short-term volatility. The stock market experienced significant increases in value over the
year, as a result of the global recovery from the Covid-19 pandemic. Values at 31st March 2021 have
therefore recovered to a level above those of 31" March 2020. The total return on investments in 2020-2021
was 26%12020.' negative 21%).
Structure, Governance and Management
These 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 IFRS 1021.
Our Governance Structure
Youth Options was established in 1937 and became a company Limited by Guarantee on 10 April 1996. It IS
governed by Memorandum and Articles of Association.
Charitable Objects and Public Benefit
The Trustees have had regard to the Charity Commission's guidance on public benefit when reviewing our
aims and objectives and planninE for future activity as well as the Charity Governance Code. The public
benefit of Youth Options lies in its core object, which is the improvement of life opportunities for children and
young people, including the advancement of citizenship and development of community involvement.
This report sets out the activities that Youth Options carried out in order to further its strategic aims and
charitable objects and the Trustees confirm that our activities meet the Public Benefit of our charity.
Board of Trustees
Our Trustees have ultimate responsibility for the directing the work of our charity, ensuring that it is solvent,
well-run and delivering against our charitable objects as a public benefit. The Trustees of Youth Options are
also Directors of Youth Options for the purpose of Company Law. No Trustee has a financial interest in the
charity and no Trustee receives any remuneration for their services as a Trustee but may be reimbursed
reasonable and necessary expenses.
Youth Options Ltd is a wholly owned subsidiary of Youth Options. A subset of Youth Options Trustees also
serve as Dirertors on the Ltd Company, as well as an independent Dirertor, lan Strickland.
The Board of Trustees meets SIX times a year, with Committees meeting as required during intervening
periods. Currently there is a Remuneration and Appointment Committee and a Finance and Audit Committee.
The directors consider that the Board of Directors, who are the organisation's Trustees, and the Senior
Leadership Team comprise the key management personnel of the charity in charge of directing and
controlling, running and operating the organisation on a day to day basis.
Trustee Recruitment and Indurtion
The Board seek to ensure a good mix of experience and expertise including finance, HR, safeguarding and
senior management experience. The Board carry out a skills audit on a regular basis to identify potential gaps
and look to recruit for those skill sets.
In accordance with the Articles, the Chair and Vice Chair are elected by the Board of Trustees for a period of
seven years and all other Trustees for a period of five years. Trustees may sit for a second term if agreed by
the Board of Trustees. Trustees are recruited for various skills they bring to the organisation.
Youth Optitsnl &attsmpany limlted bygu3rantÈÈ Registerèd In EngLand and Wales No3184237 Registered Charity No 1056463
io

The Chair and CEO induct new Trustees. All Trustees receive induction training by the Chair and Senior
Management Team a5 well as Safeguarding Training. All Trustees are subject to our Safer Recruitment policy
for staff and volunteers.
Risks and Uncertainties
The Board of Trustees has overarching responsibility for assessing risks faced by the charity, and delegates
management of such risk to the Executive. Major risks have been reviewed and systems established to
mitigate these risks. The risk register is regularly reviewed by the Senior Leadership Team and Trustees.
All incidents, safeguarding incidents and accidents are reported to the Senior Leadership Team, and reviewed
at monthly meetings. The most significant cases are reported to the Board of Trustees. Appropriate
investigation of all incidents and accidents is carried out. A quarterly analysis of information is provided to the
Board of Trustees.
The principal risks facing the charity are..
Financial sustainability including inability to win contracts and grants and decline in individual
giving
Safeguarding incidents
Reduced income due to ongoing Covid-19 restrictions
Decision making and management of the charity
The Board approve the annual budget, which is linked to the three year strategic plan. The implementation is
delegated to the Chief Executive. Outcomes and key performance indicators are monitored through the
committee structure and to the Board through Financial and CEO Report.
Fundraising Practices
Youth Options operates a diverse approach to generating voluntary income and grant fundraising. Our
fundraising team consists of 1.5 staff 12020- Nil, new rolel who are also responsible for marketing and
communications internally and externally to our staff, volunteers and supporters. Whilst we are not formally
members of the Institute of Fundraising at this point in time, we work to the Fundraising Code of Conduct.
Pay and remuneration
In view of the nature of the charity, the directors benchmark against pay levels in other charities of a similar
size and wherever possible aim to set remuneration levels at an average of the range paid for similar roles.
Youth Options, pay scales are reviewed annually by the Remuneration and Appointments Committee to make
recommendations to the Board of Trustees.
Youth Options operates a robust appraisal process for all staff. Salary increase recommendations based on
meeting annual objectives are made by relevant Line Managers. All recommendations are reviewed and
ratified by the Senior Leadership Team. The Remuneration and Appointments Committee determines the
salary of the CEO, and any salary increases for the Senior Leadership Team.
Youth Options operates a defined contribution pension scheme, to which all eligible employees are auto-
enrolled. The minimum employee contribution level was 3QA of basic salary in 2020121 in line with the auto-
enrolment requirements. The employee contribution 15 matched by the organi5ation. Staff may opt to make
higher contributions, which we match up to a maximum of 5%.
Statement of Trustees Responsibilities
The Trustees are required by law to prepare financial statements for each financial year, which give a true and
fair view of the financial activities of the charity and of its financial position at the end of the year. In
preparing those financial statements, the Trustees are required to:
select Suitable accounting policie5 and then apply them consistently,.
observe the methods and principles in the Charities SORP..
make judgements and estimates that are reasonable and prudent,.
Youth Options sacompany limited byguarantee Registered in En8L3nd and Wales No3184237 Registered Charity No 1056463
li

state whether the policies adopted are in accordance with the Companies Act 2006 and with
applicable accounting standards and statements of recommended practice, subject to any material
departures disclosed and explained in the financial statements,.
Prepare the financial statements on the going concern basis unless It is inappropriate to presume that
the company will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy
at any time the financial position of the charity and to enable them to ensure that the financial statements
comply with the Companies Act 2006. They are also responsible for ensuring that the company maintain5 an
adequate system of internal control designed to provide reasonable assurance that assets are safegLJarded
against material loss or unauthorised use and to prevent and detect fraud and other irregularities.
Statement As To Disclosure Of Information To Auditors
So far as the directors are aware, there is no relevant audit information of which the company's auditors are
unaware, and each director has taken all the steps that they ought to have taken as a director in order to
make themselves aware of any relevant audit information and to establish that the company's auditor5 are
aware of that information.
Approval of the Trustee's Report
The Trustee'5 report has been prepared under the Charities Act 2011 and in accordance with the Special
Provisions of Part 15 of the Companies Act 2006 and was approved by the Board of Trustees on 20 September
and is signed and authorised on its behalf by..
Caroline Horrill Ioct 4, 2021 12.'07 GMT+ll
ct S, ?.0?.112..05 GMT+ll
Caroline Horrill
James Fillingham
On behalf of the Trustees
Date: 20 September 2021
Youth Optitsnl &attsmpany limlted bygu3rantÈÈ Registerèd In EngLand and Wales No3184237 Registered Charity No 1056463
12

Report of the Independent Auditors to the Trustees of Youth Options
Opinion
We have audited the financial statements of Youth Options (the 'parent charitable company'l and its
subsidiary (the 'group'l for the year ended 31, March 2021 set out on pages 16 to 30. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom Accounting
Standards Iunited Kingdom Generally Accepted Accounting Practice), 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
give a true and fair view of the state of the group's and parent charitable company'5 affairs as at 31,
March 2021 and of the group's incoming resources and application of resources, including its income
and expenditure, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice,. and
have been prepared in accordance with the Charities Act 2011.
Basis for opinion
We condLJCted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and
applicable law. Our responsibilities under those standards are further described in the Auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of the
group and parent charitable company in accordance with the ethical requirements that are relevant to our
audit of the financial statements in the UK, including the FRC'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 relatlng to go5ng concern
We have nothing to report in respect of the following matters in relation to which the ISAS IUKI require us to
reportto you where..
the trustees, use of the going concern basis of accounting in the preparation of the financial
statements is not appropriate,. or
the trustees have not disc105ed in the financial statements any identified material uncertainties that
may cast significant doubt about the group's or parent charitable company's ability to continue to
adopt the going concern basis of accounting for a period of at least twelve months from the date
when the financial statements are authorised for issue.
Other information
The trustees are responsible for the other information. The other information comprises the information
included in the trustees, annual report, other than the financial statements and our auditor's report thereon.
Our opinion on the financial statements does not cover the other information 2nd, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we
identify such material inconsistencies or apparent material misstatements, we are required to determine
whether there is a material misstatement in the financial statements or a material misstatement of the other
information. 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.
Youth Options sacompany limited byguarantee Registered in En8L3nd and Wales No3184237 Registered Charity No 1056463
13

Matter5 on which we are required to report by exception
In the light of our knowledge and understanding of the group and parent charitable company and its
environment obtained in the course of the audit, we have not identified material misstatements in the
directors, report.
We have nothing to report in respect of the following matters to which the Charities Act 2011 requires us to
report to you if, in our opinion..
the information given in the financial statements is inconsistent in any material respect with the
Trustees, Annual Report- or
the parent charitable company has not kept adequate accounting records,. or
the parent charitable company financial statements are not in agreement with the accounting records
and returns,. or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustee5
As explained more fully in the Trustees, Responsibilities Statement set out on page 12, the trustees (who are
also the directors of the charitable company for the purposes of company lawl 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 group's and parent
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
group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.
Auditorfs responsibilities for the audit of the financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with
regulations made under section 154 of that Act.
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 auditor's 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 IUKI 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.
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
auditor's report.
Extent to which the audit was capable of detecting irregularities, including fraud
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, inclLJding fraud. Due to the inherent limitations of an audit, there is a risk that we will not detert
all irregularities even though the audit has been properly planned and performed in accordance with the ISAS
IUKI. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed
below..
We obtained an understanding of the leEal and reEulatory frameworks that are applicable to the
company, and the industry in which it operates. These include but are not limited to compliance with
the Companies Act 2006, UK Generally Accepted Accounting Principles and the relevant tax
compliance regulations for the company.
We obtained an understanding of how the company is complying with these frameworks through
discussions with management.
Youth Options sacompany limited byguarantee Registered in En8L3nd and Wales No3184237 Registered Charity No 1056463
14

We enquired with management whether there were any instances of non-compliance with laws and
regulations or whether they had knowledge of actual or suspected fraud. These enquiries are
corroborated through follow-up audit procedures including but not limited to a review of legal and
professional costs and correspondence.
We assessed the susceptibility of the company's financial statements to material misstatement,
including the risk of fraud and management override of controls. We designed our audit procedures
to respond to this assessment, including the identification and testing of any related party
transactions and the testing of journal transactions that arise from management estimates, that are
determined to be of significant value or unusual in their nature.
We assessed the appropriateness of the collertive competence and capabilities of the engagement
team, including consideration of the engagement team's knowledge and understanding of the
industry in which the company operates in, and their practical experience through training and
participation with audit engagements of a similar nature.
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. Our audit work has been undertaken $0 that we might state to the
charity's trustees those matters we are required to state to them in an auditor's 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 charity and the charitable company's trustees as a body, for our audit work, for this report, or for the
opinions we have formed.
Michaela Johns FCCA Isenior Statutory Auditor)
For and on behalf of Hopper Williams & Bell Limited
Statutory Auditor
Highland House
Mayflower Close
Chandler's Ford
Eastleigh
Hampshire
S053 4AR
Date.. 20 September 2021
Hopper Williams & Bell Ltd is eligible to act as auditor in terms of section 1212 of the Companies Act 2006.
Youth Options sacompany limited byguarantee Registered in En8L3nd and Wales No3184237 Registered Charity No 1056463
15

Youth Options
Consolidated Statement of Financial Activities Ilncorporating an Income and Expenditure Account)
st
for the Year Ended 31 March 2021
2021
Total
2020
Total
Restrirted Unrestricted
funds
funds
funds
fvnds
Notes
INCOME
Income and endowments from:
Donations and legacies
5,883
5,883
37,898
Charitable activities-
Training and educational activities
358,587
457,514
816,101
898,405
Other trading activities:
Income from operating centres
Fund raising events
276,047
17,548
276,047
17,548
707,697
23,721
Investments (bank interest)
42
42
295
Other income
264,050
264,050
214,314
Total Incoming resources
358,587
1,021,084
1,379,671
1,882,330
EXPENDITURE ON:
Raising funds:
Costs of operating centres
Other costs of raising funds
280,143
35,561
280,143
35,561
583,334
46,589
Charitable activities
291,258
744,452
1,035,710
1,250,716
Total expenditure
291,258
1,060,156
1,351,414
1,880,639
Net incomellexpenditurel before transfers
67,329
139,0721
28,257
1,691
Transfers between funds
179,9641
112,6351
79,964
40,892
28,257
1,691
Other recognised gains
Unrealised investment Ilossesl Igains
Net Movement in Funds forthe year
13
170,620
211,512
170,620
198,877
1129,4491
1127,7581
112,6351
Total Funds..
Brought Forward
65,422
741,411
806,833
934,591
Carried Forward
52,787
952,923
1,005,710
806,833
All incoming resources and resources expended derive from continLJing activities.
The notes on pages 19 to 31 form an integral part of these financial Statements.
Youth Options is a compzny Ilmlted bygu3rantee Registered in England znd W3lES No 3184237 Reglstered Charity No 1056463
16

Youth Options
Balance Sheets at 31" March 2021
Company No. 3184237
Group
Charity
2021
2020
2021
2020
Note
Fixed assets
Tangible assets
Investments
12
330,350
812,479
1,142,829
179,963
644,267
824,230
330,350
812,482
1,142,832
179,963
644,270
824,233
13
Current assets
Sundry debtors and prepayments
Cash at bank and in hand
14
44,762
44,725
89,487
61,882
33,349
95,231
38,370
1,925
40,295
47,726
27,083
74,809
Creditors:
Amounts falling due within one year
15
1226,6061 1112,6281
1177,4621
192,2541
Net current assets I Iliabilitiesl
Net assets
1137,1191
1,005,710
117,3971
806,833
1137,1671
1,005,665
117,4451
806,788
Funds
Restricted income funds
16
52,787
65,422
52,787
65,422
Unrestricted income funds
Designated funds
General fund
17
17
346,983
605,940
952,923
292,671
448,740
741,411
346,983
605,895
952,878
292,671
448,695
741,366
Total funds
1,005,710
806,833
1,005,665
806,788
These financial statements have been prepared in accordance with the provisions applicable to companies
subject to the small companies regime under the Companies Act 2006 and in accordance with FRS 102 SORP.
The trustees have prepared group accounts in accordance with section 222A of the Companies Act and the
Charities Act 2011. The trustees acknowledge their responsibilities for complying with the requirements of
these Acts in respect of accounting records and preparation of accounts.
Whilst the company is exempt from audit under Section 477 of the Companies Act 2006 and the members have
not required an audit under section 476 of the Companies Act 2006, the company is subject to audit under the
Charities Act 2011.
The financial statements were approved by the Board of Trustees on 20 September 2021 and signed on its
behalf by-
Caroline Horrill (Ott 4, 202112..07 GMT+II
ct 5, 2021 12."ofJ GMT+il
Caroline Horrill Trustee
James Fillingham Trustee
The notes on pages 19 to 31 form an integral part of these financial statements.
Youth Options isa cOmpanylitnitÈd byguafantee ReEiStÈ￿d In England and Wales No 3184237 Reg1StÈ￿d Charity No 1056463
17

Youth Options
Consolidated Statement of Cash Flows as at 31st March 2021
Notes
2021
2020
Net cash inflow / loufflowl from
operating activities
21
74,928
134,8521
Cash flow from investing activities
Payments to acquire tangible fixed assets
Receipts from sales of tangible fixed assets
Payments to acquire investments
Receipts from sales of investments
Interest received
1171,1351
5,217
1150,0001
70,000
12951
1421
Net cash flow from Investlng actlvltles
1165,9601
180,2951
Cash flow from financing activitie5
Issue of borrowings
loo,000
Net cash flow from financlng actlvlties
loo,000
Net increase I Ide¢rea5e) in ¢ash ond cash equivalents
8,968
1115,1471
Cash and cash equivalents at 1st April
40,513
155,660
Cash and cash equivalents at 31st March
49,481
40,513
Cash and cash equlvalents conslsts of:
Cash at bank and in hand
Short term deposits
44,725
4,756
33,349
7,164
Cash and cash equivalents at 31st March
49,481
40,513
The notes on pages 19 to 31 form an integral part of these financial statements.
Youth Options isa cOmp3nylitnitÈd byguafantee ReElStÈ￿d In England and Wales No 3184237 Reg1StÈ￿d Charity No 1056463
18

Youth Options
Notes to the Flnanclal Statements For The Year Ended 31" March 2021
l General information
Youth Options is a company, limited by guarantee, incorporated in England and Wales under the Companies Act
2006 and Charitie5 Act 2011. The address of the registered office is provided in Reference and administrative details.
Details of the charitvs operations are provided in the Report of the Trustees.
2 Accountin8 policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation
of the financial statements are as follows=
Statement of compliance and basis of preparation
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared
under the historical cost convention and includes the results of the charity's operations which are described in the
Trustees, Report and all of which are continuing. The financial statements are prepared in accordance with the
Charities SORP IFRS 1021, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts
in these financi315t3tements are rounded to the nearest £1.
The financial Statements consolidate the results of Youth Option5 Centre5 Limited, which 15 a wholly owned
subsidiary undertaking of the Charity, on a line by line basis. The accounting year ends are co-terminus. The
company has used the exemption under section 408 of the Companies Act 2006 not to include an individual income
and expenditure account for the parent charitable companv.
Income
All incoming resources are included on the Statement of Financial Artivitie5 when the charity is legally entitled to the
income and the amount can be quantified with reasonable accuracy. Income from grants is accounted for on an
accruals basis. All voluntary income and donations are accounted for on receipt by the charity. The income from fund
raising events is shown gross, with the associated costs included in fundraising costs.
Government grants
The following government grants have been received during the year..
Coronavirus lob Retention Scheme-. the accrual model has been used to recognise the grant on a systematic basis
over the periods in which the related staff costs are incurred.
BLJsiness Support Grant Funds.. the accrual model has been used to recognise the grant when it is received or
becomes receivable, as there are no future related costs or performance conditions.
Classifitatlon of expenditure
Expenditure is included when a liability is incLJrred. All expenditLJre has been classified as costs of raising funds,
charitable activities Iwhich includes operational programmes. support costs and governance costsl and other costs.
Operational ProEramme Expenditure relates directly to carrying out the objects of the charity. Support costs are
expenditure incurred directly in supporting charitable activities and projects.
Cost of raising funds include the costs of all fund raising events. Governance costs are those relating to the charity's
compliance with constitutional and statutory requirements.
An apportionment of staff c05t5 and overheads has been carried out on the basis of the income generated by the
projects.
Youth Optlons IS a Company limited by8uarantee Registered In England ènd Wales No3184237 Registered Charity No 1056463
19

Youth Options
Notes to the Flnanclal Statements For The Year Ended 31" March 2021
2 Accounting policies Icontinuedl
Tangible fixed assets
Tangible fixed a55et5 are stated Bt COSt less depreciation. A55et5 Costing less than £500 are written off in the year of
purchase. Depreciation is provided at the following annual rates in order to write off each asset over its estimated
useful life..
Leasehold land and building5
Fixtures and fittings
Motor vehicles
buildings over period of lease,. land not depreciated
25% on reducing balance
25% on reducing balance
Investments
Investments are stated at market value. Realised and unrealised gains and losses on investments are dealt with in
the Statement of Financial Activities. Investment income is credited to income on an accruals basis. using dates of
payment for dividends, and daily accrual for interest.
Funds
All the funds hève been anèlysed between restritted and unrestrirted funds. Restricted funds are those where the
donor has imposed restrictions on how the fund may be used. but which do not prevent the fund being spent.
Unrestricted funds are those which are not subject to any special restrictions and they can be used as the trustees
decide. Designated funds are allocated out of unrestricted funds by the trustees for specific purpose5. The use of
suth funds is at the trustees, discretion.
Pensions
The charity operates a defined tontribution pension scheme. ContribLJtions are charged to the Statement of Financial
Activities as they become payable in accordance with the rules of the scheme.
Flnanclal assets
The Charitable Company has elected to apply the provision of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial assets are recognised in the charitable company's statement of financial position when the company
becomes party to the contractual provisions of the instrument.
Basic financial a55et5, which include trade and other receivable5 and cash and bank balances are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method, unless the arrangement constitutes a financial transaction. where the transaction is measured at
the present value of the future receipts discounted at a market rate of interest.
Financial liabilities
Basic financial liabilities which include trade and other payables, are initially measured at transaction price and
subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the
debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
3 Financial performance of charity
The consolidated statement of financial activities includes the results of the charity's wholly owned subsidiary Youth
Option5 Centres Ltd. The summary performance of the charity alone is..
2021
2020
Income
Management charges made to subsidiary company
957,012
151,248
1,108,260
11,080,003)
28,257
1,174,631
133,051
1,307,682
11,305,991)
1,691
Expenditure
Net incoming resources before other recognised gains
Youth Optlons IS a Company limited by8uarantee Registered In England ènd Wales No3184237 Registered Charity No 1056463
20

Youth Options
Notes to the Flnanclal Statements For The Year Ended 31" March 2021
4 Incoming resources from activities for generating funds
The wholly owned subsidiary Youth Options Centres Limited is incorporated in England and Wales INO 028980831.
The subsidiary operates the recreational and leisure centres owned by the charity. The company owns the whole of
the £3 issued share capital. A summary of the trading results is shown below.
The summary financial performance of the subsidiary alone is..
2021
2020
Turnover
Grant income
Other income
Cost of sales. administration costs and finance costs
Net profit
Management charge5
Retained in the subsidiarv
276,047
146,615
12,743
1284,1571
151,248
1151,2481
707,697
10,098
1584.7441
133,051
1133,0511
The assets of the subsidiary were..
Current assets
143,395
1143,3471
48
37,560
137,5121
48
Net assets
Aggregate share capital and reserves
48
48
The costs above include the full costs of the subsidiary. There is a small difference when compared to 'Costs from
operating Centres, on the SOFA, as audit remuner3tion has been reallocated to support costs in the Group accounts
so that full audit remuneration is disclosed on a Group level in notes 8 & 10.
5 Training and educational activities income
2021
Restricted Unrestricted
2020
Unrestricted
Total
Restricted
Total
Keyworker support
Fixed term programmes
Itchen Valley country park
Open access
National Citizen Service
73,719
192.992
88,341
3,698
185,407
90,056
162,060
196,690
185.407
109,056
89,033
174.885
73,237
27,199
140,969
53,296
257,455
1,856
554,012
162,270
202,084
140,969
133,771
257,455
1,856
898.405
19,000
80,475
Other
72,876
358.587
90,012
457,514
162,888
816,101
344,393
6 Other Income
The 2020-21 income represents government grant income in the form of the Coronavirus lob Retention Scheme
1£132,2611 and Coronavirus Business grants1£97,8961 as well as other miscellaneous income.
The 2019-20 income related to the charity, as custodian trustee, receiving a proportion of the disposal proceed5 of
Thornhill Youth Club leasehold during the year.
Youth Optlons IS a Company limited by8uarantee Registered In England ènd Wales No3184237 Registered Charity No 1056463
21

Youth Options
Notes to the Flnanclal Statements For The Year Ended 31" March 2021
7 Other costs of rai5in8 fund5
2021
2020
Fundraising event costs
Staff costs Ifunding and fundrai5ingl
Property costs
Office and other overhead costs
7.590
26,095
1,036
840
35,561
8,860
35,768
789
1.172
46.589
8 Charitable activities costs
Operatlonal
Support
Programmes Artivities
Govèrnante
Costs
Total
2021
2020
Keyworker support
Fixed term programmes
Itchen Valley country park
Open access
National Citizen Service
Other
174,609
246,154
47,697
225,564
88
39,187
733,299
50,878
61,750
58,208
34,238
9.174
11,134
10,496
6,174
234.661
319,038
116,401
265,976
88
99,546
1,035,710
237,689
243,964
62.542
284,234
406,242
16,045
1,250,716
51,138
256,212
9,221
46,199
2020
Keyworkersupport
Fixed term progrommes
Itchen Valley country park
Open acce55
Ntttionol Citizen Serwice
Other
189,837
184,371
20.972
244,787
330,321
276
970,564
44,647
55,601
38,786
36,805
70,836
510
247,185
3,205
3,992
2,784
2,642
5,085
15,259
32,967
237,689
243,964
62,542
284,234
406,242
16,045
1,250,716
Operational
2021
2020
Support
Totsl
2021
2020
2021
2020
Activity costs
Motor and travelling costs
Salaries and staff expenses
Office costs
39,272
12,306
615,534
20.107
31.274
14,806
184,135
17,955
697,120
28,688
23,657
19,009
39,272
15,277
837,974
32,171
49,926
14,891
184,135
21,742
908,997
45,901
37,851
19,123
2,971
222,440
12,064
18,652
85
3,787
211.877
17,213
14.194
114
Property costs
Depreciation
Governance costs
Staff costs
Audit & account5 remuneration
Legal & professional fees
Property and overheads
20,880
18,150
1,907
5,262
302,411
7,899
7.320
15,787
1,961
280,152
20,880
7,899
18,150
7,320
1,907
15,787
5,262
1,961
1,035,710 1.250.716
733,299
970,564
Youth Optlons IS a Company limited by8uarantee Registered In England ènd Wales No3184237 Registered Charity No 1056463
22

Youth Options
Notes to the Flnanclal Statements For The Year Ended 31" March 2021
9 Staff costs
No remuneration or expenses were paid to trustees during the Year. The costs of the staff were..
2021
2020
Wages and salaries
Social security costs
Pension costs
926,664
64,996
37,171
1,028,831
1.199,806
79,957
41,017
1.320.780
One employee had earnings in the band £80,001 to £90,000 during the year12020'. One). Contributions of £7,424
12020.. £7,983) were made to the defined contribution pension scheme for thi5 Staff member in the year. Staff costs
are shown under the following items of expenditure..
2021
2020
Fundraising and publicitv
Operational programme5
Operation of centres and training services
Support costs
Governance
26,095
561,630
197,786
222,440
20,880
1,028,831
35,768
664,725
400,511
211,877
7,899
1,320,780
Included in staff costs is an ex-gratia payment of £7.689 for redundancy due to a change in a service contract with a
customer.
The average monthly number of staff employed by the charity during the year was as follows..
2021
No.
2020
No.
Fundraising and publicitv
Direct charitable work (including YOCL Staff for 20201
Youth Options Centres Ltd
Support/Governance
25.8
14.8
48.2
47.4
54.2
The average number of staff employed (Headcountl
10 Auditor5, remuneration
Auditors, remuneration for the group in the year consisted of the following costs..
2021
2020
Audit
AtCOLJnts & other services
13,170
4,980
18,150
6,090
1,230
7,320
The auditors, remuneration above is inclusive of VAT a5 the Group 15 not VAT registered.
Youth Optlons IS a Company limited by8uarantee Registered In England ènd Wales No3184237 Registered Charity No 1056463
23

Youth Options
Notes to the Flnanclal Statements For The Year Ended 31" March 2021
11 Net income for the year
This is stated after charging..
2021
2020
Depreciation of tangible fixed assets
Auditors, remuneration
Operating leases
15,599
13,170
2,365
24,569
19.136
6,090
6,339
22.182
-Equipment
-Property
12 Tangible fixed assets {Group and Charity)
Leasehold
land and Fixtures and
bulldlngs
flttlngs
Mini buses
Total
Cost or valuation
As at l April 2020
Additions
Disposals
As at 31 March 2021
239,500
171,135
28,614
89,845
357,959
171,135
115.0001
514,094
115,0001
74,845
410,635
28,614
Depreciation
As at l April 2020
Elirninated on disp05a15
Charge for the year
As at 31 March 2021
91,830
27,663
58,503
19,8511
7,536
56,188
177,996
19,8511
15,599
183,744
7,825
99.655
238
27.901
Net book value
As at 31 March 2021
As at 31 March 2020
310,980
147,670
713
951
18,657
31,342
330,350
179,963
13 Investments
Group
Charity
2021
2020
2021
2020
Held to provide investment return:
2792.769 Charifund Accumulation units
1688.010 Charibond Accumulation units
Investment in Subsidiary undertaking
Short term cash deposits
735,960
71,763
567,216
69,887
735,960
71,763
567,216
69,887
4,756
812,479
7.164
644,267
4,756
812,482
7.164
644,270
Market Value at 1st April
Additions
Sales
Unrealised Ilossesl lgain
Movement in cash deposits
Market Value at 31st March
644.270
710.140
150,000
170,0001
1129,4491
116.4211
644,270
170,620
12,4081
812,482
The historical cost of the inve5tment5 on 315t March 2021 wa5 £657,56312020 £657,5631.
Youth Optlons IS a Company limited by8uarantee Registered In England ènd Wales No3184237 Registered Charity No 1056463
24

Youth Options
Notes to the Flnanclal Statements For The Year Ended 31" March 2021
14 Debtors
Group
Charity
2021
2020
2021
2020
Operational debtors
Other debtors and prepayments
22,915
21,847
44,762
39,950
21,932
61,882
21,727
16,643
38,370
32.300
15,426
47,726
15 Creditors.. Amounts falling due within one year
Group
Charity
2021
2020
2021
2020
Operational Creditors
Social security and other taxes
Amounts owed to group undertakings- Youth Options
Centres Limited
19,020
16,706
25,232
20,943
12,601
16,706
16,451
20,943
94,203
19,821
34,131
17,138
3,730
33,992
Income received in advance
Other creditors and accruals
Bank loans and overdrafts
45,724
45,156
loo,000
226,606
25,054
41,399
112,628
177,462
92.254
The full value within Bank loans and overdrafts relates to a Coronavirus Business Interruption Scheme Loan which is
fully Secured by the a55et5 of the parent charitable company. The loan was repaid in full on 29 June 2021.
Creditor amounts falling due within one year includes deferred income=
2021
2020
2021
2020
As at l April
Amount deferred/lreleasedl in the year
A5 at 31 March
25,054
20,670
45,724
51,760
126,7061
25,054
3,730
16,091
19,821
47,491
143,7611
3.730
Amounts included within deferred income relate to payments for services which are to occur post year end.
Youth Optlons IS a Company limited by8uarantee Registered In England ènd Wales No3184237 Registered Charity No 1056463
25

Youth Options
Notes to the Flnanclal Statements For The Year Ended 31" March 2021
16 Restricted funds
Incoming
resources
Resources
Net
expended Movement
01.04.20
Transfers
31.03.21
Restricted funds
Lord Wilson School l..1
6,798
13841
4,368
1,326
16,7981
384
Next Steps ITNLCFI
Henry Smith Charities
Southampton CC.. CAMHS
Youth Endowment Fund IYEFI
Impart (Children In Needl
ReL4CS (Children In Needl
Care Leavers ITNLCFI
Families Together ITNLCFI
Plus Provision ITNLCFI
Outdoor Learning Centre
Police & Crime Commissioner..
Southampton detached
Basingstoke detached
Eastleigh detached
Bursledon, Hamble & Hound
Detached
Other open acce55 funds
64,810
169,1781
14.3681
11,3261
25,903
25,557
9,550
8,909
103,501
28,481
72.876
125,1611
125,6041
110,2191
18,8451
1105,4291
127,9161
742
1471
16691
64
11.9281
565
72,876
742
47
669
1641
50.165
3,149
48.237
3,714
172,8761
19,000
118,9061
94
94
65,422
358,587
1291,2581
67,329
179,9641
52,787
2020
RestrirtedAunds
Lord Wilson School l.-I
Nextsteps (TNLCFJ
Henry Smith Charities
Southamptort CC.. CAMHS
Post Code Locul Trust
Impact (Children In Need)
Families Together (TNLCFJ
Plus Provision (TAILCFJ
Otherfixed term programmes
Police & Crime Commi55ioner.'
Southompton detttched
Bosingstoke detoched
Eostleigh detoched
Bursledon, Hamble & Hound
Detached
Other opep) uccessfunds
16,521
44.312
28,200
25,000
(9,723)
(44.696)
(52,032)
[23,674)
118,300)
(21.974)
(58,575)
[11,019)
(5,652)
6,798
(384)
(23,832)
1,326
(18,300)
(649)
50,165
3,149
6,798
1384)
4,368
1,326
28,200
18,300
649
21,325
108, 740
14,168
5,652
50,165
3,149
683
168
416
19,000
18,000
10,000
(19,683)
(18,158)
110,416)
1683)
(168)
(416)
1225)
1,429
33,475
(33.250)
(1,429)
225
{1,429J
49,620
344,393
1328,591)
15,802
65,422
Youth Optlons IS a Company limited by8uarantee Registered In England ènd Wales No3184237 Registered Charity No 1056463
26

Youth Options
Notes to the Flnanclal Statements For The Year Ended 31" March 2021
16 Restricted funds Icontinuedl
Lord Wi150n School I'.1
Provision of l..1 support to young people at Lord Wi150n School enabling to engage with informal education
opportunities and support their school attendance.
A review of the restricted funds has been undertaken, and this project is deemed to not be restricted. Therefore a
transfer has been made in the year to reallocate the fund5 to general funds.
Next Steps ITNLCFI
Supporting care leavers and looked after children in Southampton to transition into independent living. The
programme supports young people through l..1 and small group work.
Henry Smith Charities- Step Forbvard
Supporting care leavers and looked after children in Eastleigh & surrounds to transition into independent living.
The programme supports young people through I'.1 and small group work.
Southampton City Council: CAMHS
Delivery of 12 courses to young people in Year 5 who were showing early 5ign5 of poor mental health and
wellbeing. The course involved completing the John Muir Discovery Award, and engaging with nature as a means to
managine and promoting positive mental health and wellbeing.
This project ended in the prior year and it was confirmed by the donor that the balance left over would not have to
be repaid and could be used for the general purposes of the charity. As a result a transfer has been made to
reallocate the funds to general funds.
Youth Endowment Fund IYEFI
Working in partnership with No Limits providing 12 week outdoor learning focused programmes to young people in
Year 6 who are at risk of involvement in, or becoming victims of, violence.
ReLACS (Children In Needl
Providing holiday activity linked to the educations curriculum for Looked After Children to help them reintegrate
back into school following the national lockdown due to Covid.
Care Leavers ITNLCFI
Providing additional support for care leave5 during Covid 19 including 6 month 2 days of staff to 5UPPOrt care
leavers and money to purchase essential equipment and provisions for care leavers.
Families Together ITNLCFI
Working with families who experience child to parent violence we provide Non-violent Resistance training for
parents to help them change in order to rebuild relationships and reduce violent incidents. The service also delivers
activities to support children within the family to build positive relationships as siblings and with their parents.
Plus Provision ITNLCFI
A partnership project with Southampton Hub. a charity working with students at Southampton University,
supporting young people in schools in Southampton to improve their engagement with education and raise their
aspirations.
Outdoor Learning Centre
Our new Outdoor Learning Centre is based in Eastleigh, a base from which we deliver outdoor learning
programmes. The restricted fund above represent5 specific donation5 received towards thi5 large project. Fund5
have been spent as directed on a capital asset. The asset itself is unrestricted and therefore there has been a
transfer between reserves.
Police & Crime Commissioner grants
The Police and Crime Commission awarded three Community Safety Fund Grants. The aim of the programmes is to
reduce crime and anti-social behaviour and reduce re-offending by delivering detached youth work on the streets
of Ba5ing5toke, Southampton and Ea5tleigh- to engage with young people and provide positive activities.
Youth Optlons IS a Company limited by8uarantee Registered In England ènd Wales No3184237 Registered Charity No 1056463
27

Youth Options
Notes to the Flnanclal Statements For The Year Ended 31" March 2021
17 Unrestricted funds
Youth
Options
Centre5 Ltd
Development
Fund
Fixed
Assets
Strategic
Activities
General
Fund
Total
Incoming resource5
Outgoing resoLJrces
Net incoming resources
Transfers
Unrealised investment gains
Net movement in funds
Balance l April 2020
Balance 31 March 2021
422,662
1284,1571
138,505
1138,5051
598,422
1,021,084
1775,9991 11,060,156)
1177,5771
139,0721
164,157
79,964
170,620
170,620
157,200
211,512
448,695
741,411
605,895
952,923
112,7081
150,387
183.3671
112,7081
12,708
150,387
179,963
330,350
183,3671
loo,000
16.633
45
45
2020
Incoming resources
Outgoing resources
Net incoming re50urce5
Tmrtsfers
Unrealised investment gains
Net movement infunds
Bularice l April 2019
8olttnce 31 March 2020
707,697
{584,744J
122,953
{122,953J (19,136) (200,OOOJ
830,240
1.537.937
{967,304J (1,552,048)
1137,064)
[14,IllJ
342,089
{129.449J 1129,449)
75,576
(143,560)
373,119
884,971
448,695
741,411
(19,136) (200,OOOJ
199,099
300,000
179,963
100,000
12,708
12,708
45
45
The fixed asset desienated fund distinguishes the funds invested in fixed assets. which are not readily available for
funding on-going activities. Contained within the fixed assets is The Scott Centre, which has a net book value of
£85,300. If the Centre is sold, the proceeds will initially be held centrally by The National A550ciation of Clubs For
Young People in trust for the work carried out by Youth Options, subject to negotiation with the charitvs Trustees at
that time.
The strategic activities fund was set up from the sale proceed5 of the King Alfred Youth Activities Centre in 2019. It
represents monies committed to be spent on the development of the outdoor learning centre as detailed in the
trustees, report. The centre is now built and operational.
The development fund represents funds from supporters towards the development of the outdoor learning centre.
There were two transfers between fLJnds,' the first being £138,505 which is the net management Charge from Youth
Options to Youth Options Centres Ltd once intercompany recharges are deducted. The second is £150.387 from the
Development fund, Strategic activities fund and General fund to the Fixed assets fund, the majority of this being for
the completion of the Outdoor Learning Centre.
18 Analysis of fund balan¢es between net assets
Total
General Unrestricted Restricted
funds
funds
funds
Designated
funds
Total
Tangible fixed assets
Investrnents
330,350
16,633
330,350
795,846
812,479
36,700
36,700
1226,6061 1226.6061
330,350
812,479
89,487
1226,6061
Current assets
52,787
Total funds
346,983
605,940
952,923
52,787
1,005,710
Youth Optlons IS a Company limited by8uarantee Registered In England ènd Wales No3184237 Registered Charity No 1056463
28

Youth Options
Notes to the Flnanclal Statements For The Year Ended 31" March 2021
18 Analysis of fund balances between net assets Icontinuedl
Total
Generol Unrestricted Restrirted
funds
Aunds
Aunds
Designoted
fvnds
Total
2020
Tongiblelixed assets
Investments
Current assets
Current liabilitie5
179,963
loo,000
12,708
179,963
544,267
644,267
17,101
29.809
1112,628) f112,628J
179,963
644,267
95.231
(112,628)
65,422
Totulfup)ds
292,671
448,740
741,411
65,422
806,833
19 Pension commitments
The charity operates a defined contribution scheme for certain employees. The assets of the scheme are
administered by trustees in a fund independent from those of the charity. The charge for the year is shown in note 9.
Pension commitments included on the Balance Sheet at year end total £Nil12020.. £5.3301.
20 Gross obligations under operating leasing agreements
As at 31 Marth 2021 the group had future minimum lease commitments as follows..
2021
2020
Total
Total
Not later than l year
Later than I year and not later than 5 years
Later than five years
26,735
33,056
33,516
93.307
26,125
54,400
19,440
99,965
21 Reconciliation of net income I lexpenditurel to net cash flow from operating activities
2021
2020
Net income I lexpenditurel for the year
198,877
1127,7581
Interest receivable
Depreciation and impairment of tangible fixed assets
(Gains) / losses on investments
(Profit) 11055 on di5P05al of tangible fixed assets
Ilncreasel / decrease in debtors
Increase / Idecreasel in creditors
42
15,599
1170,6201
1681
17,120
13,978
295
19,136
129.449
18,376
174,3501
Net cash inflow I loutflowl from operating activities
74,928
134.8521
22 Transactions with related parties
Donations totalling £205 were made to the charity by 4 trusteelsl during the year12020 £20,000,. 11.
Youth Optlons IS a Company limited by8uarantee Registered In England ènd Wales No3184237 Registered Charity No 1056463
29

Youth Options
Notes to the Flnanclal Statements For The Year Ended 31" March 2021
23 Key Management Personnel
Total remuneration of key management personnel IKMPI in the year was £191.59112020.. £207,273).
24 Members, Ilabilitv
The liability of each member, in the event of winding up, is limited to £10 each. There were 9 members at 31 March
202112020.. 71.
Youth Optlons IS a Company limited by8uarantee Registered In England ènd Wales No3184237 Registered Charity No 1056463
30

Key Volunteers, Staff and Advisors
President
Mr Nigel Atkinson, Lord Lieutenant of Hampshire
Registered Office
Addre55:
2 Eastwood Court
Broadwater Road
Romsey
Hampshire
S0518JJ
Vice Presidents
Mr Michael Campbell, DL
Mr Julian Sheffield, DL
Mr Mark Radcliffe DL, OBE
Telephone:
01794 525510
The Lord Bishop of Winchester
The Lord Bishop of Portsmouth
Email:
admin@youthoptions.org.uk
Board of Trustees
Auditors
Chalrman:
Mrs Caroline Horrill
Name:
Hopper Williams & Bell Limited
Deputy Chairman
Mr james Fillingham
Ichair of Finance Committee
from 23.11.201
Address:
Highland House
Mayflower Close
Chandler's Ford
Hampshire
S053 4AR
& Chair of Finance
Committee:
Honorary Treasurer: Mr Richard Coleman
(Role held to 23.11.20,
continued as Trustee)
Mrs Karen Dagwell
(From 23.11.201
Mrs Sue De Salis
Bankers
Other Trustees:
Name:
National Westminster Bank PIC
Addre55:
105 The High Street
Winchester
Hampshire
S023 9AW
Mrs Natalie Lumby
Mr Roy Perrv
Mrs Hayley Straker
(From 22.03.211
Ms Lury Varcoe
Company Secretary: Mr Mark Dixon
ITO 04.05.20211
Ms Madeleine Durie
IFrom 04.05.20211
Mr Tim Forer
(Blake Morgan)
Legal Advisor:
Senior Leadership Team
Chief Executive:
Mr Mark Dixon
(To 04.05.20211
Ms Madeleine Durie
IFrom 04.05.20211
Deputy CEO:
Miss Debbie Burns
Director of SeNices: Miss Becky Pollard
Youth Options sacompany limited byguarantee Registered in Eng￿nd and Wales No3184237 Registered Charity No 1056463
31