Youth In Rornsèy Chanty No. 1071190 Company No. 03358904 Trustees, R•pori and Unaudited Accounts 31 March 2025
Youth In Romsey Contènts Page Trustees, Report Independonl Examiner's Report Slalemenl of Flnanclal Activities (including Income 8nd Expenditure Account) Comp8ralive Stalem8nl of Financial Activities linduding Incom8 and Expèndiluro Account) 7 Balancé Sheet Notes lo the Financial Slalemènls 9-14
Youlh In Romsey Trustees Annual Report The trustees, who ar8 also directors of the charily for the purposes of the Companies A¢1 2006, presenl their report with the unaudiled finanal statewnenls of the charity for the year end8d 31 March 2025. REFERENCE AND AOMINISTRATIVE DETAILS Company No. 03358904 Charity No. 1071190 Raglslerad Office Youlh In Romsey Building Soulhamplon Road Roms8y Hampshlre S0518AF Dlrectora arKI Trusteas The Directors of the charitable company are their Tru$lee8 for the purposes of ¢harily law. The following Directors and Trustees served during the year.. R.J. Garlike A. Farrell l.m. Richards J.E.C, Thompson - Chair Company Secretary l.m. Richards Accountants Accounting Hul (Romsey) limited 4 Lalimer Sleet Rom88y S0518DG Page 2
Youth In Romsey Trustees Annual Rèport Achl•v•m?nts and Perfomm• It's been a full and 8V8nllul yaar at Youth In Rom8ey where we have contlnued to offer valualjle $upport to the youn9 peopl8 of Soulhgm Te51 Valley. the New Forest and Waterside areas of Hampshlra. Our seNlce ttinllnueg to flourish, and we have slgnSleAnly &xpanded our counsellSng provision to deal wSth Ihe growlTrJ denwnd for support within OLbr local community. Our Youth Group fundlng from BBC CNldr8n In Need ffnv6hed In Oclober 2024 $0 we look the difficuli decknn to cfv)se ow Monday ntght Youth Support Gmup for young people up to age of 11 years. We dld howwer dadde to continue to offer rAJr Tuasday nlght provlslon whlch. although runnlng Al a loss, has been $upplement8d by donattons to enable11 to conlinue, and we plan lo cxjnllnue lo do so for as long as p058itIa. (r cont)ued funding from Hampshlre County Council vla thelr Sl)ort Breaks Sch8fM has meanl we arg abl• to rnalntaln our Wednesday nlghl dub for young pèopla wllh dlsabllitle8 vthlch provid88 8 wèekly space for safo. fun actlvllbs and give8 parents and carers an opponIty lo have $hryt br88ks Irom carlry. Solent NHS Tru8t vlsll us oiica 8 month to offer a fvll Sexual h11 dlnlc for young peop18 UP to Iho ago of 25 Thls f8cMIty18 much needed due lo the14 $hcvtsgè of saxual h8allh provi81011. We have conilnued to work on our Alotment. 8nd a small oroup of young people meet there each vKek to w)rk and talk to our staff. IV$ an 8ltsrn81fv0 provlslon for those not currently In employmenl. young people who aro hom8 SCIoI8d or who 8INggllng to acces6 rnalnstream edu¢81ion. Young people aged betwoon 5 yeats. arnl 18 years can access free, CAMfidontial &)un8ellng and mental health support both al our C8ntr8 in Rom&èy and In some $¢hoots Ihroughwl the area, Over Ihg past year. we have wort¢ed towards bulldng connections wllh varlou5 6chools so young people can recelve 8UPPOrt on $lto. Bulldlrw th888 n8twork8 hBv8 enabled us to wovldo our sap115 In Ihe h•art of thé community and to d8v8lop slrong Ilnks wllh local 8chooi$. Many young people receive high quality rnent81 health SUFQOrt Ihrough our wts hélplng th8m YAth dlfflcultles arcwid scthool, college, f8mlly. frlend8 and relallonshlps, positively Impacllng Ihetr overall w8lb8lThJ. As onè young r$On sald "thOut Youth Romsey I wouldbe 8 vwy dIff•r1 pernon today. I certalnly would nol h8b 8lob I lov8 orbe SUmx• by wonderful frfend8". Th8 Ung people we talk to often axpmss the need for more 8UPPOrt WKI ¢ar8 for Ihog8 experfenclng a mental heamh Nlsb. We have been able to offer coun8elln9 from lunduig rtcoived Irom tho CCG Icllnlcal commi88ionl Grp) Irom Hampshlre Yauth Access via No Llmlts In Southampton lo provld• thls support and care. Pfoviding support lo pupi15 in local Sécond8ry and Prfmary 8ctsJl$ e¢)ntinu8s lo Increase and we have bultt strong connecllons In Ihésè schools b8eAuse we afe all working towards the best outcomo for young people. We all recognlse that access to montsl health ¢ar& 18 ¢rilic81 for health and welkbeing during th18s¢ence and thal il Ixn ntribUt& towanls a better outcome for young people. Bulkllng nn8On$ In thls way has b8en a rewartllng and filfilllng experience for us as It forgo$ swA8sful and v8lu8bl& relallonshlps In our ¢ommunty. Our Plsy Therapy provlslon young pewle urrfler the age of 11 years 15 now welesIablIshed and takes ace In our Cenlre and same Prlrnary SGhool$. covarlng Southern Test Vaw, lh8 Now Forest and Walerslde. Th18 h88 been made Wsslble by lundlng from thè CCG {C&nico1 Comml8shJnkng Group) from Hamp5hlre Youth via No Limits In Soulhamplon. We have had Ilmiled fuThYing to offer a rAwn8ell¥ig pro¥ision to y{n9 people aged belween 1&25 yoars and wo conllnue to Sèarch lor olher fundlng ¥treams to bo able to malnlaln thls sor¥l¢8. We are incredlbty lucky to have 8uth a strong, comftlled team of voluntews glva I1r tlme each working *8k across all the above groups of young people. Their conlribulion lo Youth In Rornsey enables us to WO vAlh young people, providwig them wllh an opportunity to make meaningful change lo Ihelr young Ibves. The Tru8ts8s would Ilke lo offer them their hearttell thanks for everylhing Ihay do lo help us 8chl&vo our goal ol offering an open door to those that need It. Being able lo 0r wr1ocllltl8s lo other woups in lh8 c£1mwIfy 18 importanl to u• and our room l)coklng5 WOVKle a vue lor local b1n$s and community 0uP$ to provide Ihelr serylces rnngW)9 from a swln9 dub. Sc)01 rèspite and courn88 on pn)YJing swlmmkng Ilfesaving $klll$. We al80 worked wllh Test Valley 8c¢ough Councll to provlde 8¢hool holhjay activitie& W¢ rely heavily on donalloThs and fundraising lo artstsr8 the 8tabllty a1 continuity of our thaity. bul lundraisirbg is becomlng ever MO difficult. Wg havo howgyer bee fi)rtunate onou9h to hove rocoivod various donalions and grants Ihrouglwxrt thé year. It's especially wonderful when these donations com8 to us from our loc4 communty as it rnakes bjth us and Ihe servi¢e8 we offer feel 8lly valued. We've rA1Ved granis this Ilnancial year from Iocol Councillor M Cooper whth ¢nalAed us lo purcha$9 much needod rosources for Ihe Centre. We've also received charitable thjnallorts from the Enchanted Charity 8811. Romsèy Cadets. Row RId Table. PCC Romsey and Ihe Chariligs Trust. We secured a fundirffJ amount fvom Ihe National Lottery Awards for Al and Test Valley Borough Coun¢U to help ld Iy)5¢111ng sorvi¢¢$ In areas of hlgh dernd vthich kopt our waltlng Ilsts to a reasonable level. Roms8y Rotary Test a1 Test ValY Borough Coundl contributed to our funding for a mudHieeded Ti9er fvqulch covering in our garden. Pap3
Youth In Romsoy Trustogs Annual Report We have received regular anonymous donations through our Lalgiving accounl and from Easyfundralsing whereby donallons ar8 made lo us each time a pers shops wthen they have chosen us as their nominated charity. We are so ateful for these don8tr'1 and VKwld likè to lake Ihls 0p(UftY to express our appreci81ion 8vén il wè c8nll thank 8v8rycth p8rSonal. We are also grateful to our Local NJJthorftles, Hampshire County Councll and Tesl Valley B¢)rough Councll WIKI contmue to fvnd a modesl 8mwnt of our actlvllles. The Tnjslees who voluntéer Ihelr Itme. CA)nllnué lo ovèr%èe the wèll organi5ed rumlng of Youth In Romséy and, as Chalr, l am very proud lo be part of Ihis wonder1 organisatrf)n and gratglul for the d8¢JKalion ol Such a loyal team. Fln811y, I would Ilke to Ihank the lantosllc staff who glve $0 much to ensure that Youth kn Rom80y remalns the exlrnordingry organisalion th81 il is. Th8lr hArd ffjrk, dédirAlion, tMMIlMant and p8s5#)n for Ihoy do evary day SUr&S that our charty r¢mains 8n outstsndlng seNlc thal benefits young people and Ihelf famlllos In our ¢onJmunlty. FINANCIAL REVIEW Youlh In Romsey is cornmitted (o Crean9 and preservlng support lor yourKJ people in th? Southem Test Valley area. It is the duty of the Trustees and Managèmgnl to onsure the conlSnugd flnanclal pport to dellvei Ihal 9gry1*. To a¢hlgvg Ihl$. wo agree a pollcy In re¥pect of e4sh r8seNes. R•s•r¥•• Pollcy Thè PUryKJ88 of our pollty: To retaln sufficient fund8 in reseThe lo finanGo the operntlon of Youth In Romsey as a seryice for a 124nonlh pwi¢xl. To review this figure 8nnually lo assess current and fvlure needs to ensure ¢ont[rnce of the serllce. Tha lulure of Youth In Romsey Is not secur8 due to l¢xal govemm8nt grant 8xpendiluie cuts to youth seNic8s and many charltable organisations suffering hardship and therefore we must have a reserve to enwre continuation ol the tservicé is essenlial lo tho young people ol our area. Tha current prolacted rulf0M8n1 lor ba81¢ prov181¢Jn of lènAl of Youth In Romiey indudlng slaffing 88 currenty apwoved and ruTrn co81s lor 12 ffK)nlh8 1$ calculalod at £90,206. This figure would en8urn the s8r4lca rnmainlng open lor 12 months. on Cuffont esllmates. attId lundlng no long8r be avallobl8 to Ihis organisotion. Th18 reseThe does not indude re8tricled fund8 for projec18 currgnlly run by Youlh in Romfey. The Trustees are sponSible lor keeplng proper ac¢ounting COrdS Ihal dlsclose with reasonable accuracy al any limo Ihg fingncial posilion of tho tharily and to gnable Ihgm lo gnsure that Iho fin8ncial $latgm8nl$ Comply with Ihe Companles Act 2006. Tho Trnslees are also responsibl8 for saleguaiding the assets of. tlle charlly and hence taklng leas(able steps for the prevention and det6clion of fraud and other irregularities. The above report has been prepared in accordance wilh the provisions applicable lo companies subject lo the small Companies regime as sel oul in Part 15 of the Companies Act 2006 and in accordance with thè Charllles SORP IFRS 1021. Signed on behalf of tho board J Thompson- Chair Trus19 25 October 2025 P3984
Youth In Romsey Independent Examlners Report Indep8ndént Examln6f8 Report toth• trust•o8 of Youth In Romsey I report lo the charity Iruslees on my examlnatlon of the financial stalements of Youth In RcHnsey for the year ended 31 March 2025. Rosponslbllltl•s and basls of r¢port As the charity's Irust8es of the company (and also its directors for th8 purposes of company lawl you are re5P¢)nsible for the preparation of Ihe ffinancial sialamenls in accordanc8 with Ihe requirements of Ihè Companies Act 2006 ('Ihe 2006 Act Having 5alisfied myself that the financial statements of the Charity are not réquired to bè audlted under Part 16 of the 2006 Act and are eligible for independent examination, I report In respect of my examination of your charily's financial 8talements as carried ¢)ul under section 145 of the Charltles Acl 20111'lhe 2011 Acl,). In carrying oul my examinallon I have followed Ihe Direcllons given by the Charity Commisslon under section 145(51 {bl of Ihe 2011 Acl. Indepondent •xamln•rfs statomont I havo compl&led my examination. l ¢8n ¢onfim) that no material matters have come lo my allenlion In connection with the 8xamlnalion giving me cause lo believe.. accounting records were not kept in accordance wllh section 386 of the 2006 Acl.. or the fin8nclal slalemenls do not accord with those records., or thè financial slalements do nol comply with the ew¢)unling requirements under secllon 396 of Ihe 2006 Act other than any requiremenl Ihal the financl81 slat8m6nts give a 'lrue and fair, view which is not a maller considerod as part ol an independent examlnalion; or the financlal slatemenls have not been prepared in accordanc8 with the methods and principles of the Statement of Recommended Pfa¢ti¢e for accountlng and feportlng by charities appllcable lo charltles prèparing Iheir accounts in accordance with the Fln8n¢lal Reporting Standard applS¢able In the UK and Republic of Ireland {FRS 1021. I have no concems and have come acros5 no other matters in connection with the 8X8min8llon to which attention should be drawn In Ihls report in order to enable a proper understanding of Ihe financial slalements lo be reached. DCan Rogets MAAT A¢counling Hul {Romseyl Limile 4 Lalimer Steet Romsey S0518DG 25 Octo1 2025 Page 5
Youth In Romsey statement of Flnanclal Actlvltlos forthé year ended 31 March 2025 Unrestricted Restrlcted Endowment fund$ funds funds Total fund5 Totsl funds 2025 2025 2025 2025 2024 Notss Inme and frndowments from: Oonalions and legacies Charitable activities 12.523 1115,070 197,593 I,()41 2.743 3,096 1 ¥53,422 1,384 7,083 2.142 Other trading activilias Investments 2,743 3,096 To¢o1 1115,070 2U5,073 I 94,031 Expendlture on: Charilable aclivilies Other 15,121 12,998 28,119 155.40.3 170.524 14,234 155.035 14,411 336 Totsl 156,303 336 184,758 169,446 Nei gains on inv8$1menl8 Net Income 10 {8,116) 28,767 (33C)) 1106) 20,.115 24,585 Transfers belwaen fund$ 11,001) 1,107 Net Income beforn other (9.117) 29.874 {442) 20.315 24.585 galn81{lossesl Oihergalns and loss¢8 N•t mov•m•nt In fund8 19.117) 29,874 <442) 20,315 24,585 Reconclllallon of nds. Tol81 funds broughl fornvard ()8.1611 70.277 94.747 233,192 2011,608 Total funds carrfed Ior•vard 59,051 1(10,151 94,305 253,5117 233,1()3
YcArth In Rom Summary In¢omo and Exp8ndliuTr A)Unt for lh• yéar ènded 31 Mar¢h 2025 2025 2024 Incomg 201,977 191,889 Interest and Investmenl income 3.096 2.142 Gross Incom• for thè ar 20S,073 194,031 Exp8ndllure 183,039 167.330 Depredallon and charges for impalrrnenl of fixed 28selS 1,383 2,096 Total 6xpendlturo for the year Net Incom8 b8fore lax for the ye8r 184.422 169,446 20.651 24.585 Net Incorn¢ for Ihfj yr 20,651 24,585 Page 7
Youth In Romsey 8alanco Sheet al 31 March 2025 Company No. 03358904 Notes 2025 2024 Fix9d assots Tanglble assels 12 7,829 7,829 9.548 9.548 Currgnt asso15 Cash at bank and in hand 246,778 246,778 {1.100) 245,678 226,066 226.066 12.421) 223,645 Creditors: Amounl falling due within one year Net current agsels 13 Totsl a8s•ts1•s5 curr•nl Ilabllltl•s 253,507 233,193 Net ass61$ Oxcludlng panslon as$8t or Ilablllty 253,507 233,193 Tolal net aso•t8 253.507 233.193 Tho fvnds ofth• charty R•stilcted funds Endowmenl funds Réslricled income funds 14 94,305 100,151 194,456 94.747 70,277 165,024 Unrnstrlct•d funds 14 General funds 67.167 8,1161 68.168 Oeslgnaled fvnds 59,051 68,168 Re$erve$ 14 Totsl funds 253,507 233, 192 These accounts have been prepared In accordance with the special provlsions ol Part 1S of the Companles Act 2006 relating 10 8m811 companies. For the year ended 31 March 2025 the company was eniiiled lo exempllon under $6clion 477 01 Iho Companles Act 2006 relaling to small ¢ompanlo$. The members did not require the Company lo oblaln an 8udil in accordance wllh seclion 476 of the Companles Act 2006. The direGlors ocknovledge Iheir re8ponsiblliiles for complylng wilh the requiiemenis ol Ihe Companie5 Acl 2006 with respect lo accounting rgcords and the preparation ol accounts. Approved by the board on 31 March 2025 And signed on Its behalf by-. J. Thompson Truslee 31 March 2025 Pap8
Youth In Romsey Statement of Cash Ilows for Ihe yoar •nd•d 31 March 2025 2025 2024 Cash IIow5 from ¢p•raltng athltlas Not Incom• por Ststomont of Flnanclal Actlvltles 20.315 24.511S Adlu8tment8 for.. D8preclatlon ol property, plant and equipmènt Dividgnds. interést and rénts from inveslmèn Incroase In trade and other payabl8S 1.719 (3,096) 2.096 (2.142) Netca8h provld•d by opratlng actlvltles 18.940 24.539 Cash flows Irom Inv•8llng acllvitloo Dividends. interest and rents from Investrwi15 3.096 2,142 Not cash from Investlw actlvttles 3.096 2,142 N•1 c88h from Ilnanclng •ctl¥ltl•g t Incr•a$• In cash and cash •qulval•nts 22,036 26.681 Ca$h and cash eqthvalents al the tsglnnln9 of Ihe ygar 223.643 196,963 Cash and ca8h oqul¥al•nts at the ond of Ihe year 245,679 223,644 Components of cloh and Cash •qulvAlent$ Cash and bank balan$ Bank overdrafts 246,778 (1,100) 226.066 (2,423) 245,678 223,643 Page 9
Youth In ROmY Nots¥ tothgA¢counts fortho year ond•d 31 March 2025 l Accounllffj pollclos of pr•paratlon The financial stateménts have been pTrpar8d in arxordan¢e with Accounting and Reporting by Charitiès.. Statement of Recommended Practice appllcable to charitK8 preparing their accounts in accordanca wlth the Financial Reporting Standard appllcable in the UK and Republic of Irelgnd IFRS 102) leffectlve 1 January 20151- (Charities SORP IFRS 10211, th8 Flnanclal Reporting Standard applicable in the UK and Republic of Ireland IFRS 10218nd th8 Compani8s Act 20[. Chang• In ba•1$ of accountln9 or lo provlou• ac¢ounl• There has been no change to the accounting pollcies (valuation rules and method of accounting) slnce last year and no changes have beèn mad8 lo accounis for previous yearn. Fund aecountlng Unrestrlcted funds These are avallabla for use at the dlgcretion of the trustè•s in furtherance of general objects of the charity. Th83e are unrestricted fvnds eaarked by the Iruslees for particular purposos. These are unrestricted fund8 which include a revaluation rgsep4e representlng the restatement of investment assets at their mathot values. Thase ara available for use 8ubjact to ra8lrictlon$ imposed by tho donor or through Ignns ol an appeal. De3ignated furKIs Revaluation funds Ro$trictsd fund8 In¢om• Racognibon of income Income18 Included in the Statement of Financlal A¢llvil8s (SOFA) when tho charity becomes entitled lo, and virtually c4rtain to receive, th& income and Ihe amount of the income can be moasured with sufficient reliability, Income with rolated Vthero income has related oxpenditure th• in¢(Mn4 and related experKlilura is expanditure roported gross in the SOFA. Donations and lega¢*g Voluntsry income ro¢8ivod by way of grants, donations and g1ft515 included in th• SOFA when receivable and only when Ihg Charity has uncondlljonal entitlement to the incomo. Tax reclaims on Income from tax reclaim31s Included in the SOFA at the sam& timo as th8 donations and gift8 gifudonalion to which it rèlate8. Donated services These are only irKluded in income (with an equivalent amount in expendllure) and fa¢ilitie$ where thg benefit to the Charity 1$ ffja$onably quantlflable. measurabl6 and material. Volunteér h8lp The valué of any volunteer help réceived is not included in the accounis. Invaslmant income This is induded in the accounts when raceivable. Gainsl(losseg) on Thls Includes any gain or loss resulting from revaluirvj invgstsnents to market valuo revaluation of fixed at the end of the year. a88ets Gainsl(losses) on invegtmènt asseb This includès any galn or loss on the sala of Inv8Stments. Pagè10
Youth In Roma•y Not•s lotha Accounts Expondlturn Recognltlon of expenditur8 Expenditure is recognised on an accrual's basi5. Expenditure includ99 anyVATwhkh cannot be fully recovered and 15 reported as part of the expeTrYiture to which it relat88. Expendlture on These comprise th8 Costs associat•d with attra¢ts'ng voluntary income. fundraS8lng ralsing funds trading costs and investment managemonl ¢o$t8. Expendituro on Th•$è comprise the costs incurred by the Charlty In the delivery of its activities and chantable actlvltle8 in the tsrtherance of its objects. indudiThJ the making ofgrants and govamaTh costs. All grant expenditure 1$ accounted for on an aclual paid basis plus an accNl lor grants that have been approved by the trustees at the end of the year but not yet paid. Governance COBts These indude those costs a530ciatod wilh meeting th• ¢onilitutional and statu roquiramanls ol the Charity. Indudlng any audlvindapendent examination fees, CO8ls Ilnked to Ihe stroteglc rnanagement ofthe Charity. togeth•r with a Share of othor administration co$l$. Other expendlture These are support costs not allocated to a porticulaT acbvity. Grants payable Taxatlon The charity is exempt trom corF)oration tax on charitable acliviles. Tanglbl• Ilx•d 411•1• and d•pr•clallon Oepro¢iation 1$ provrflod at the followlng annual rates In ordar to write off each asset over its estimatsd us•fvl lifo.. Leasehold Improvements 18% RjI¥j bglan Plant and Machinery 18% Reduc#vJ balonce Fr••hold Inv••lm•nt wop•rty Investment proporties aro m•asuMd initially al ¢o$t and 8ubs&quèntly at lair ¥8lua at each balance sheet dale and are not depreclalad. All gain8 or1088es ar8 taken to Ihe Statement of Financi81 Activi11è8 a8 they ari$0. Stock8 Stocklg included al the lower of cost or net realisable value. Oonated items of stock are recogn13ed at fair value, whlch is the amount the charity would havo boon williffj ts pay for tho itoms on th8 open market. Trndo and Othor dobtorn Trade and other dèbtors are recognised at tho Settlement amount due after any trade discount offered, Prep8ym8nts are valued at the amount prepaid net of any trade discounts due. C••h Ind ¢•ih •gulval•nt8 Cash and cash equivalents c(Mnpri5e Cash at bank and on hand, d&mand deposits wilh banks and other short lemi highly liquid investments with onginal maturitP5 of three months or less and bank overdrafts. In the statement of fin8nual position. bqnk overdrafts are Shown within borrowings or current liabllltles. In the St8tem8nt of Cash Flows, cash and cash equivalents are shown nel of bank overdrafts that are rèpayablo on domAnd and fom an integral part ol the company's cash management. P4g¢ 11
Youth In Romsoy Not•8 totho Accounts Trndè and oth•r Crad0 Short term creditors are measured at the Iransaction price. Other creditors and provision5 are reco9nised as where the charity has a present obligation rosuS1ing Iram a past event that will probably result in the tran¥fer of fund8 to a third Pafty and the amount due to settle the obligation ¢an be mgasured or esllmaled rellably Crédltors and provision8 ar8 normally fecogni88d at their 8ettl8m&nt amounl after allowlng lor any trade dl$¢ounls dua. R•••ar¢h and dev•lopm•nt Expendllure on res8or¢h and development is written off In the year In which It Is Incurred. Fornlgn cuff•ncl fvlonetary assets and Ilablllti•8 denomlnAl•d In currenci•s othor than th• funcllanal currency of tho charity aro translated at tho ralgs of exchango prgvalling at the 8nd of tho reporting poriod. Transactlons In curr•n¢le¥ other than the functional curfon¢y ol tho Charity are recorded at the rate of exchange on thg dale that the Iransactlon occurred. All exchange differences are takon into account In lem$ of achlevlng nel In¢omeleXpendl1fj. L•a••d au•ts Whore the charlly •ntors Into 4 leas• whlch •nl•lls laklng substantlally all tho risk• and reword8 of ownershlp ol an a¥sel, the leaje Is treated J• a ff nance le•$o. Loa868 whlch do not tran$for #ub8lanlially all the ri$k$ and roward$ of own8r8hlp to chadty aro cla881fled 8$ oporaling lea86$ A88et8 hald under Ilnanco1088es are Initially recognlsed as assets of lh8 charlty At tholr falr value at Ihe Incapllan of the leas¢ or. If lower. al the pre•ent Volue of the mlnlmum lease payments. Th• corre8ponding liabllity to the le880r 18 Included In the balance 8heol date as 8 fi'nance 1ga$e obllgallon, Lease payments are apportioned between finance expen8e$ and reduction of tho le88e obllgatlon so as to achl6ve a constant rata of Inlernst on th& rèmainlng balancè of the Ilablllty. Flnanc8 expon8e8 are rocognlsod Imrn8dlaloly, unless thoy are dlr8Ctly attrlbutable to quallfylng a88et8, in whi¢h Case they are capllalised In Bccordanc• wlth th• charlly's pollcy on borrowSng cost•. A8Ml8 hold und4r finance l•as•8 ara dapr•clatod In th• 8am• way a$ own•d assets. Opofatlng lease payment8 ore rocognised 81 an expèn86 on 8 8traighl.lino basis ov8r laa88 term. In the event that leasè Incentives ar• recelved tc enlqr Into operating loasos, such in¢enlivo$ are rOgnis0d 88 a liability. Tho aggregate benefit of in¢enlive8 is ie¢ogni8ed 8$ a reductlon of r•ntal oxpense on o slraigh14ine basis. The charity operat•s a deilned conlrlbutlon plan for Ill employees. A dèfined contribution plan 18 8 pension plan under whlch the company pays ffixed conlrlbullons into a sep3ral6 ontity. OnL* the onlribulion$ have been paid the company has no furth?T payment$ obligalion$. The ¢onlrlbullons are re¢o9ni$ed a8 expen8e$ when they fall aue. Amounts not paid are shown in a¢¢ruals In the balance sheet The 889818 of the plan are held separately from the company in ind8pend8nlly adminlslfrred funds. Ro¢olpt ofdonat•d g¢)od8. lacllttle• and sebykos All donaled goods, facilities and services received are recognised within incoming SoUrCeS and expenditure al an Ostimale of thé value lo the charity. Paga 12
Youth In Romloy Not•• toth• A¢¢ounts 2 Compafty •latu• The company 1$ o prlvate company hmlted by guarantee and consequenlly doesnot have sh•r• casjtal. 3 St4t•m•nt ol Flnanclal AclMll••- prtor y•Ar Unro•trl¢t•d fund RMtsl¢t•d Endowm•nt fund• fund• Tot•1 fund• 2024 2024 2024 2024 Income and •ndov•Tn•nts from: Donglions and legaci88 Charltabl• activities Oth•r tradlng actlvltl•i In¥e•tm¢nl8 13,247 1,384 2,848 2,142 19,621 170.175 183.422 1,384 7.083 2,142 194.03 I 4,235 Tolal 174.410 Exp•ndttyrn on: Charltabla actlvltt•i 307 154,728 155,035 14,411 other 14,411 14,718 Total 154,728 169.446 Not In¢om• 4,903 19,682 24,585 N•t Incom• b•forn olh•r galn•lUoM••, Ih•r galn• •nd lo••M: Not M0mInt In lund• 24,585 4.3 19,682 4.903 19,682 24,585 R•conclll•llon offund•: Total fvnd8 brought lopAtafd Tolal lund• ¢4rrl•d fobwa 68.265 60,702 79,641 79,641 208,608 233.193 4 kncom• fnxn donallon• aNI l•gad Unro•lrfcl•d R••lrl¢l•d Total 2025 Totsl 2024 Donatlon8 and18gacl•8 12,523 12,523 185,070 185.070 197,593 197.593 183.422 183,422 S Ineom• from Chifhabts actlvlllo• Unv••lrlctod Tol•l 2025 Total 2024 Charitable aclivllles 1.422 219 1,422 219 1,277 107 Gift Nid l.641 1.641 1,384 Page 13
Youth In Romsey Notès to thè Aeeount8 6 In¢om• Irom otlwr trndlng actlvltl•s Unrnstrfctèd Total Totsl 2025 2024 Room Hlra 2,743 2,743 2.498 475 Counselling SaThlces Allsorts Youth c1j 2.743 2.743 7,083 7 InccKn• from InvMtm•ni8 UnM•trl¢tsd Total Total 2024 2025 Deposit accounl Interest 3.096 3.096 2,142 8 exp•ndllur• on Ghar114bl• 4¢tlvttl Unr••trl¢tad R•8trlctod Total Tot41 2025 2024 &pendilure an charltable vili&$ Charitable aclivitiei 15,121 155,403 170,524 155,035 Govem4wce costs 15.121 155.403 170.524 155,035 9 Oth•r •Xp•nd1r• Unrn•lrf¢t•d RMtrlct•d Endowm•nt Tolal 2025 Total 2024 Employeo costs Premi8e8 C06ts Amortisats'on. depreciation. impairment. profiU1088 on di$po$81 ol fixed assets Genoral admlnlstrallve cost8 1.412 4.802 1,412 4,802 504 5,246 483 336 1,719 2,096 4,902 1,399 12,998 4,902 1,399 14.234 5.137 1,428 14.411 Le9al and profosslonal costs 9)0 336 10 Nel income befor6 transf8ry4 2025 2024 Th18 IB Slated after charglng.. Depreciallon of owned Ilxed assets 1,719 2.096 P¥14
Ycrtth In Romsoy Noto8 ¢0 the A¢¢ounts 11 Staff c08ts No employeo recolvèd émolumonts In èxce88 of £60.000. The avorage monthly number of full time equlvalent ernploy••$ during the year was a$ follows.. 2025 Numb•r 2024 Numb•r Full•lime ¥laff The charity operate4 a defined contributlon schan 12 T•nglble Ilx•d •i••ts Land and L•M•hold Improv•m•n Plont and Total bulldlng• Machln•ry CMt oi rnvaluallon At 1 Aprll 2024 At 31 March 2025 D•prncl•tknn •nd Imp4lmi•nt Al l April 2024 Depreciation charge for the 23.659 23,859 38,050 38,050 81,709 23.859 28,502 52,161 1,719 1,719 At 31 March 202S Not book valu 30,221 At 31 Morch 2026 At 31 March 2024 13 Cr•dltorn: amounts lalllng du• wlthln one y••f 7,829 7,829 2025 2024 Bank loanA and [draft* Accruali 2.423 1,100 2,421 Page 15
Youth In Rom8•y Not•• to tho Accounts 14 Movemont in lund• Incornlna rn8ources Ilncludlng At IAprll othgr 2024 94ln•lloo88• RO•ou9• At31 March trnn810rn •xp•nd 2025 R••trfet•d fund•: Endov*Tn•nt lund•: Boggar8 Falr PrimarylOvèr-18 Grant Club Holiday Club 110 1 Support Self-Defertc• 8ulldlng Fund 11% (1061 15.000 5.478 3.165 1,000 70,000 15.DOO 5.476 3,165 1.000 69.684 13381 Total 94,747 13361 1108) 94,305 Restrlctsd Income nds. No Llmit• I to I School8 8,825 3.873 125 92,877 44,204 1.215 3,985 192,8771 (44,204) 11,215) 12,878) 12,052) 11,779) 8.825 3,673 125 Counselling SeNlce$ All$ort$ Youth Club Tuesday Club Sexual Health 1,500 2.607 1.107 4,844 1.779 4.644 38 80,239 Allolment Group Ontroff Raslrieled fund$ 51,472 40,LW5 111,2981 Total 70.277 165.070 1156.3031 1,107 100,151 Unro8trlctod fund•: Gonornl fundo 68.188 (1,0011 67,187 Dognat•d fundg: General donations Gift Ald 8ooking$ Events 15,619 219 127,7481 {12,1271 219 2,743 1,049 2.743 1,422 13731 {28,1191 Total 20,003 18,1161 Total fund• 233.192 205.073 (184.758) 253,507 Page 16
yrth In Rom8ey Not08 tothe A¢coun 15 Analy•ls of not ag8•18 b•tWOon fund• Unr•glrlcl•d fund• Re8trl¢ted fvnd• ToL•l Fixed assèls Net ¢urrenl ass•ts 2.200 62.312 12 5.629 183,366 7.829 245.678 18 R•conclllallon ol not dobt At31 March 2025 At 1 Aprfl 2024 Cash and cash equlvalen18 Bonk overdrofts 228.fA8 20.712 246,778 223,843 22,035 245,678 Net debt 223,643 22,035 245,678 17 Relat party dl•cla•urn• Controlllng p•ty Tho company i• limited by guafantsa and has no 8har6 capital: thu$ no single party controls th• company Pagè 17
Youth In Rom86y Dotallod Statomont of Flnonclal Athltlo8 ft*rth• yo•r ond•d 31 M•r¢h 2025 Unrastrlctad Restrlctod EndonI funds funda funds Totsl lunds 2025 Total funds 2024 2025 2025 2025 Incomg and •ndowmonl• Irom: Donations and18garAe6 Donation# 8nd18g8U8S 12,523 12,523 185 070 185 070 197.593 197,593 183,422 183.422 Chorilablo oCtivilio¥ Ch8ritable aclSvllies Gift Aid 1,422 219 1.422 219 1,277 107 1.641 Olhar Iradlng actl¥lll•s Room Hlr• 2.743 2.743 2.498 475 Counselling Ser4ic88 AllJortJ Youth Club 2,743 2,743 7.083 Inveslmpnts Deposlt account Interest 3,096 3,096 2.142 Total Incomo and endowm•nt• 20,3 185,070 205.073 1Y.031 Exwndllur• on: Charitable activilios Charitable activities 15.121 15.121 155,403 55,403 170,524 170.524 155,035 155.035 Totsl ol expendltur• on charltabl• actlvltl88 15.121 155.403 170,524 155,035 Employee c>39ts Staff trainlng Staff welfar• 1,339 73 1,339 73 ,412 78 426 1.412 504 PTrmi$o9 ¢0sts light. haal and powmr Pffjmises ¢l¢aning Premlge8 Insurances 1,485 1,390 1,947 4.802 1.465 1,390 1.947 4,802 2,OC 1,880 1.560 5.246 General administrativo costs, Including depreclalion a1 amorti¥ation Depreciation ol Leasehold Impfovèmenl$ Depreciation of Planl and Machinery 336 1,719 2,096 Page 18
Youth In Romooy Dptslgd Stslomgnt of Flnan¢lil AetlvStl•s Equlpmont repalrs and maintenance 504 504 Soltrmare, IT support and related Casts 473 473 473 Slationory and printing SubsuiplKJns Sundry exp8n686 Telephone, fax and broadband 1.282 513 52 2.078 5.385 1,282 513 52 2.078 6.621 1,301 401 2.114 7,233 336 Legal and profossional costs Aud1ndependent examination 875 875 780 Accountancy and b¢)okkegping 524 52 1,399 648 1,428 Total of •xp•ndltur• oloth•r co•ts Tolal •xp•ndttuw• Net gain• on in¥wlments 12,998 336 14.234 14,411 28,119 156.303 336 184,758 169,446 N•t Incom• (8,116) 28,767 (336) 20,315 24,585 TrAnfer8 belwean funds (1,001) 1,107 (106) N•t In¢om• bor• oth•r galn•l(lo••M) Other Galns (9,117) 29,874 (442) 20,315 24,585 N•tmov•m•nt Inlund• (9,117) 29.874 (442) 20,315 R•eonelllallon ol fund•: Tolal lunds brought forwafd 68.168 70.277 94.747 233,192 208,608 Total funds carrd foThvwd 59,051 94,30S 253,507 233,193 Page 19