Company registration number: 03648122
Charity registration number.. 1072028
Youth Enquiry Service, Brixham Limited
(A company Ilmited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2024
*AOINICVY*
2411212024
COMPANIES HOUSE
A44
#172

Youth Enquiry Service, Brixham Limited
Contents
Reference and Administrative Details
Trustees, Report
2to7
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
10
Notes to the Flnancial Statements
11 to24

Youth Enquiry Service, Brixham Limlted,
Reference and Administrative Delails
Truslees
A M Stemmer
K Griffith
R A Snell
L P Murphy
A Carton
Secretary
CGUY
Charity Registratlon Number
1072028
Company Registration Number
03648122
Reglstered Offlee
The Edge
Bolton Street
Brixham
Devon
TQ5 9DH
Independenl Examiner
Westcotts ISW) LLP
Peiitor House
Nicholson Road
Torquay
Devon
TQ2

Youth Enqulry Servlce, Brixham Llmlted
Trustees, Report
The trustees, who are directors for the purposes of company law, present the annual report together
with Ihe financial statements of the charitable company for the year ended 31 March 2024,
Obleciives and actlvities
Objects and aims
Objective of the charily is to create a welcoming and supportive space where people of all ages and
all backgrounds can come together to create opportunities.
Our vision is tor a vibrant Brixham, where everyone feels valued, connected and able to live fulfilled
lives. We believe in doing things with people and noi for people.
The trustees have paid due regard to the Charily Commission's guidance on public beneflt.
Oblectlves, strategies and actlvltles
This has been another very busy year for the charity. The steep rise in the cost of living over the last
couple of years had had a significanl impact on the people the charity helps . Brixham is in an area
where wages are low and employment opportunities scarce.
Anxiety and Stress related problems have also been increasing as people try to make ends meet but
are finding the strain too hard to cope with. These issues then cause relationship problems and heallh
problems for some of the people we are seeing come into YES.
Our support workers have been helping people with the following issues:

Youth Enquiry Service, Brlxham Limited
Trustees, Report
Objectlves, strategies and activities (cont.)
Benefit checks
Bills and financial awareness
Blue badge applications
Carers allowance
Care home fees
Community care
Council tax
Debt and budgeiing
Devon Home Choice registration (online applications)
Domestic abuse issues
Eviction issues
Employment education and training
Energy and ulility bills
Food bank
Government Gateway problerns
Health issues
Housing
Housing benefil
Job applications and help with C.V's
Pension queries
P.l.P. claims
Relationships and family issues
Support for refugees
Universal Credit
Wellbeing
Work capability assessments
The Food Bank at YES Corninues to be in demand as local people struggle with their bills which are
rising. We are increasingly seeing people that are in low paid work requesting food parcels in the third
and fourth week of each month as they run out of money. It is often hard for these people to ask for
help, and we hope that by getting funding lo open a Community Fridge that is accessible during our
opening hours helps wilh this. The fridge and baskets of vegelables, bread and other food items are
housed in an area of the building that is easily accessible and has a separate entrance. We gel food
frorn local businesses and supermarkets donaied io us and we have found Ihai local people also add
items they do not need,
YES, continues to offer a Home from Hospital service to support people leaving hospital as they go
back to their homes. This helps to free up hospital beds for other patients. The local Dociors surgeries
also refer people lo us that need support to stay in their homes. Together wilh our Handy Person
Service we are able to help with moving furnilure around, putting up rails to aid access lo homes,
repairing toilet seats, small DIY jobs and repairs and sometimes heating food or shopping.

Youth Enquiry Service, Brixham Limited
Trustees. Report
Objectives, strategies and activitles (conL)
Activities held at The Edge l YES Brixham.,
Bereavement Support Group
Brixham Folk Club
Circuit training
Community Dance
Digital Empowerment
Orumming Workshop
Meet Cook Eat
Menial Health Support Group
Music (two groups and one inter-generational one for young people>
Music Events (four per yearl
Trapeze Yoga
Ukrainian Support Group
Yoga
Young volunteers
Muslc@TheEdge
.The charlty has continued 10 SUPPOrt the community through the use of Music. The project has been
very well supported by a volunteer team and which has supported local groups.
Charity Shop
The YES Charity Shop continues to bring in revenue for the Charity and is very much valued in the
community. We have a bank of volunteers and also have young people volunteering as part of their
Duke of Edinburgh award and also people on community seniice. The shop is valuable for direciing
people needing support up to The Edge who may not otherwise know what YES offers.
Makers Space
This is situated in the charity shop and is a place for people to take part in workshops or groups
offering craft activities. There are opportunities for people to take part in activities that are free to
access and include, sewlng, mending, upcycling, beading, chess, and other crafts using materials and
equipment that have been donated.
YES Homes
We have had tenants in all our flats during this financial year. All the tenants are vulnerable in some
way. We did have problems with one tenant, but this was resolved. At present we have eight Ilats,
three houses and ￿0 small reiail units that are let out to local people.

Youth Enquiry Service, Brixharn Limiled
Trustees. Report
Public benefit
The trustees confirm thai they have complied with the requirements of section 17 of Ihe Charities Act
2011 to have due regard to the public benefit guidance published by the Charity Commission for
England and Wales.
Flnanclal revlew
Total income received during the year was £398.458 (2023 - £368,327) of which £170,153 (2023 -
£100,655) related to donations and grants. The remaining £228,305 {2023 - £267.6721 included
trading activities, invesirnents and Oiher income.
Total expenditure was £406,060 (2023 - £423.381) of which £367,855, (2023 - £385,643) was spent
on charitable activities.
Policy on reserves
The sum of £1,264,542 {2023 - £1,272,144) remains in our funds, with unrestricted funds of £766,724
12023 - £765.171) and restricted funds of £497.81812023 - £506,973). The trustees agree that we will
aim to hold a minimum of three months and a maximum of six months in reserve, based on regular
expenditure and this equates to approximate £96,000 per quarter. The current ffee resenies are
£39.39512023 £51,395). but due to the diverse income streams Ihe truslees are confident that any
shortfall would be met if it was required.
We are constantly looking for opportunities and unrestricted funding, although this is hard to find. We
are also looking to bulld more rental properties to generate more income and strengthen our
sustainability.
Plans for future periods
Aims and key objectlves lor luture perlods
During the coming 12 months April 2024 - March 2025 we plan to look at further funding opportunities
for core funding including partnership working and increasing our delivery of projects for the local
authority.
We wlll continue lo look at ways of supportlng the wellbeing of members of the local community
especially in these times of increasing food, energy and housing costs. Many people in the local
community are finding that they are financially not able to make ends meet and need help and support
io become financially resilient.
(Y equal importance is the wellbeing of our staff and volunteers and we will continue to keep their
needs addressed, especially in regard lo the increased workload they are carrying as a result of the
escalalion in demand for our services.

Youth Enquiry Service, Brixham Limited
Trustees, Report
Structure? governance and managemenl
Nature olgovemlng document
The charily is controlled by ils governing document, memorandum and articles of association and
constitutes a company limited by guarantee as defined by the Companies Act 2006.
Recruitment and appolntment ol trustees
New trustees are appolnted by advertising on our website and on a volunteering website, we also
approach people who are interested and committed to supporting our charity.
Prospective trustees are invited to attend a trusiee meeting as an observer. if they are interesied in
becoming a trustee the current trustees then go through an interview procedure.
We have a booklet Ihat explains the role and responsibilities of trusiees.
New truslees are made aware of their responsibilities, including the safe management of the charity's
assets and participation towards key decisions, upon their induction.
Volunteers
The average number of volunteers who supported the charity during this period were between 50 and
60. Roles and Responslbillties of Volunteers include..
Supporting the Music Projecis
Charity Shop volunteerlng
Supporting YES Charity Events
General volunleering at The Edge (the home of the charity)
Food Bank support
Major risks and management of those rlsks
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.

Youth Enquiry Service, Brixham Limiled
Trustees. Report
Statement ol trustees. responslbilltles
The trustees (who are also the directors of Youth Enquiry Serrfi￿, Brixham Limited for the purposes of
company law) are responsible for preparing the trustees, report and the financial statements in
accordance with applicable law and United Kingdom Accounling Standards (United Kingdom Generally
Accepiecl Accounling Pradice), including FRS 102 The Financial Reporting siandard applicable in the
UK and Republic of Ireland" The report and accounts have been prepared in accordance wilh the
provisions in the Companies Act 2006 relating to small companies.
Company law requires the trustees to prepare financial statements for each financial year. Under
company law the trustees must not approve the financial statements unless they are saiisfied that they
give a true and fair view of the state of affairs of the charitable company and of the incoming resources
and application of resources. including its income and expenditure, of the charitable company for that
period. In preparing these financial statements. the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards, comprising FRS 102 have been followed, subject io
any material departures disclosed and explained in Ihe financial statements,. and
prepare the financial statements on Ihe going concern basis unless it is inappropriate to presume
that the charitable company will conlinue in business.
The trustees are responsible for keeping proper accounting records that can disclose wilh reasonable
accuracy ai any lime the financial posilion of the charitable company and enable them lo ensure that
the financial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity ol the corporate and financial information
included on the charltable company's website. Legislaiion governing the preparation and dissemination
of financial statements may differ from legislation in other jurisdictions.
Small companies provlsion siaiement
This report has been pr8par8d in accordance with the small companies regime under the Companies
Act 2006.
The annual report was approved by ihe trustees of the charity on8.7/o&.tr.. and signed on its behalf
by:
R A Snell
Trustee

. Youth Enquiry Service, Brixham Limited
Independent Examlner's Report to the trustees ol Youth Enqulry Service,
Brixham Limited ('the Company.)
I report to the charity trustees on my examination of the accounts of the Company for the year ended
31 March 2024.
Responslbllltles and basls of report
As the charity's trustees of the Company (and also its directors for the purposes of company lawl you
are responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 2006 ('the 2006 Act.).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect ot my examinalion of
your charity's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act'l. In
carrying out my examination I have followed the Directions given by Ihe Charity Commission under
section 14515)Ib) of the 2011 Act.
Independent examiner's statement
Since the Company's gross Income exceeded £250,000 your axaminer must be a member of a body
listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because
l am a member of . which is one of the listed bodies.
I have completed my examination. I confirm that no Matters have come to my attention in connection
with the examination giving me cause to believe..
1. accounting records were not kept in respect of Youth Enquiry SeNice, Brlxham Limited as required
by section 386 of the 2006 Act: or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements ot section 396 of the 2006 Act other
than any requirement that the accounts give a'true and fair view, which is not a matter considered
as part of an independent examination: or
4. the accounts have not been prepared in accordance wilh the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charilies [applicable io
charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland IFRS 1021].
I have no concerns and have come across no other matters in connection with the examinalion to which
allenlion should be drawn in this report in order io enable a proper understanding ot the accounts to be
reached.
M D Crabtree jFCCAj
Westcotts (SW} LLP
Pelitor House
Nicholson Road
Torquay
Devon
TQ2
Date:

Youth Enquiry Service, Brixham Limited
Statement of Financlal Aclivities for the Year Ended 31 March 2024
(Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Unrestricted
funds
Restrlcted
funds
Total
2024
Total
2023
Note
Income and Endowments from:
Oonations and legacies
Charitable activities
Other trading activitl8S
Inveslment income
Other income
166,439
103,812
78,446
469
3,714
33,352
170,153
137,164
78,446
469
100,655
191.854
74,109
220
Total income
360 192
398 458
368 327
Expenditure on:
Raising funds
Chariiable activities
138,2051
312482
(38,205)
367 855
{37,738>
385 643
55.373
Total expenditure
Nel incomellexpenditure)
Transfers between funds
350 687
406 060
423 381
9,505
(17,107)
17,602)
{55,054)
Net movement in lunds
1,553
(9,155)
17,602)
(55,054)
Reconclllatlon of funds
Total funds brought forward
765 171
506 973
1272 144
1327 198
Total funds carried forward 21
766 724
497818
1264 542
1272 144
All of the charity's activities deriv8 from continuing operations during the above two periods.
The funds breakdown for 2023 is shown in note 21.
The noles on pages 1110 24 lorm part ol these financial slatemenls

Youth Enquiry Service, Brixham Limited
{Reglstratlon number: 03648122)
Balance Sheet as at 31 March 2024
2024
2023
Note
Fixed assels
Tangible assets
15
2,160,811
2,163,314
Current assels
Debtors
Cash at bank and in hand
16
17
26.306
19,110
61,859
77,580
Credltors: Amounts falllng due within one year
Net current assets
18
39.395
51.395
Total assets less Current Ilabllllles
2,200,206
2,214,709
Credltors: Amounts falllng due after more than one year 19
Net assets
935 664
942 565
1264,542
1272 144
Funds of the charity:
Restrlcled Income funds
Restricted funds
497,818
506,973
Unrestricted income funds
Unrestricted funds
766 724
765 171
Total fund8
21
1264 542
1272 144
For the financial year ending 31 March 2024 the charity was entitled lo exemption from audil under
section 477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities:
The members have not required the charity to obtain an audit of its accounts for the year in question
in accordance with section 476; and
The directors acknowledge their responsibilities for complying wlth the requlremenis of the Act with
respect to accounting records and the preparation ol accounts.
These financial statements have been prepared in accordance with the special provisions relaling to
companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The
inancial statements on pages 10 to 26 were approved by the trustees, and authorised for issue on
signed on their behalf by:
R A Snell
Trustee
The notes on pages 11 to 24 lorm part of these Ilnanclal stalemenls

Youth Enquiry Service, Brixham Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
1 Charlty ￿aluS
The charity is limiied by guarantee, incorporated in England, and consequently (k)es not have share
capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of
the charity in the event of liquidation.
The address of its registered office is..
The Edge
Bolton Street
Brixham
Devon
TQ5 9DH
2 Accountlng pollcies
Summary of slgnlllcant accounllng pollcles and key accountlng esiimaies
The principal accounting policies applied in the preparation of these financial statements are sel out
below. These policies have been consistently applied to all the years presented, unless otherwise
stated.
Slatement ol compllanee
The financial statements have been prepared In accordance with Accounting and Reporting by
Charities.. Statement of Recommended Praclice {applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102)) {issued in October 2019) (Charities SORP {FRS 10211, the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 1021 and the Companies Act 2006.
8asls of preparatlon
Youlh Enquiry SeNice, Brixham Limited meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or Iransaction value unless otherwise
stated in the relevant accounting policy notes.
Going concern
The trustees consider that there are no material uncertainties about Ihe charity's abilty to continue as
a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by
the charlty.

Youth Enquiry Service, Brixham Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
Judgements and key sources of esiimation uncertainty
The preparation of the financial siatements requires management to make judgements, estirnates and
assumptions Ihat affect the amounts reported. These estimates and judgements are continually
reviewed and are based on experience and other factors, including expectations of future events that
are believed to be reasonable under the circumstances. Accounting estimates and assumpiions are
made concerning the fulure and, by their nalure, will rarely equal the related actual outcome.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income
will be received and the amount of Ihe income receivable can be measured reliably.
Donatlons and legacles
Donations are recognised when the charity has been notified in writing of both the amount and
settlement date. In the event that a donation is subject to conditions that require a level of performance
by the charity before the charity is entitled to the funds, Ihe income is deterred and noi recognised until
either those conditions are fully met, or the fulfilmenl of those conditions is wholly within the control ol
the charity and it is probable that these conditions will be fulfilled in the reporting period.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to Ihe
grants have been met. Where pertormance conditions are attached to the grant and are yet to be met,
the income is recognised as a liability and included on the balance sheet as deferred income to be
released.
Expendlture
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is
probable settlement is required and the amount can be measured reliably. All costs are allocated to the
applicable expenditure heading ihat aggregate similar costs to that category. Where costs cannot be
directly attributed lo particular headings they have been allocated on a basis consisient with the use of
resources, with central staff costs allocated on the basis of time spent, and depreciation charges
allocated on the portion of the assel's use. Other support costs are allocated based on the spread of
staff costs.
Ralslng lunds
These are costs incurred in attracting voluntary income, the management of investments and Ihose
incurred in trading activities that raise funds.
Charltable activities
Chariiable expenditure comprises those costs incurred by the charity in the delivery of its actlvltles and
seNices for its beneficiaries. 51 includes both costs that can be allocated directly to such activilies and
those costs of an indirect nature necessary to support them.
Supporl costs
Support costs include central funciions and have been allocated to actlvity cost categories on a basis
consistent with the use of resources, for example. allocating property costs by floor areas, or per capila,
staff costs by the time spent and other costs by their usage.
12

Youth Enquiry Service, Brixham Limited
Notes to the Financlal Statements for the Year Ended 31 March 2024
Governance Costs
These include the costs aiiributable io the charily's compliance with constitutional and slatutory
requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
Tanglble flxed assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated
depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at
the fair value at the date of revaluation less any subsequent accumulated depreciation and
subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease In the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain. in which case the loss is shown within Oiher
recognised gains and losses on the statemeni ol financial aclivilies.
Depreclaiion and amortlsatlon
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any
estimated residual value, over their expected useful economic life as follows..
Asset class
Freehold property
Fixture, fittings and equipment
Motor vehicles
Depreclatlon method and rate
2 1. Straight line
200/. Reducing balance
25°/o Reducing balance
Impalrmenl ol Ilxed as8eis
A review for indicators of impairment is carried out ai each reporting dale, wilh the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds Ihe
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
Cash and cash equlvalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-terrn highly liquid
investments that are readily convertible to a known amount of cash and are subjecl to an insignificant
risk of change in value.
Fund slructure
Unrestricted income funds are general funds that are available for use at the trustees discretion in
furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use
of which is restricted to that area or purpose.
13

Youth Enquiry Service, Brixham Limited
Notes to the Flnanclal Statements for the Year Ended 31 March 2024
Pensions and other post retirement obligations
The charity operates a defined contribution pension stheme which is a pension plan under which
fixed contribulions are paid into a pension lund and the charity has no legal or constructive obligation
to pay further contributions even if the fund does not hold sufficient assets to pay all employees the
benefits relating to ernployee seNice in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities
when they are due. If contribution paymenis exceed the contribution due for service, the excess is
recognised as a prepayrnent.
Financial instrumenls
Classilicatlon
Financial asseis and flnancial liabilities are recognised when the charity becomes a party to the
conlractual provisions of the instrumenl. Financlal liabilities and 8quiiy instruments are classified
according to the substance of the contractual arrangements entered into. An equity instrument is any
contract that evidences a residual interest in the assets of the charity after deducting all of its liabililies.
Recognltlon and measurement
All financial assets and liabilities are initially measured ai iransaction price (including transaction costs),
except for those financlal assets classified as at fair value through profit or loss. which are inilially
measured at fair value (which is normally the transaction price excluding iransaciion costs), unless the
arrangemeni constitutes a financing transaction. If an arrangement constitutes a financing transaction,
the financial asset or financial liability is measured at the present value of the future payments
discounted at a market raie of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the siatement of flnancial position when, and only when
there exists a legally enforceable right to set off the recognised amounts and the charity intends either
to settle on a net basis, or lo realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) Ihe conlractual rights to the cash flows from
the financial asset expire or are settled, b) the charily transfers lo anolher party substantially all of the
risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some,
but not all, significant risks and rewards of ownership, has transferred control of the asset to anoiher
party.
Financial liabilities are derecognised only when the obligaiion specified in the contract is discharged,
cancelled or expires.
14

Youth Enqulry Service, Brixham Limited
Notes to the Flnanclal Slatements for the Year Ended 31 March 2024
Debt instruments
Debl instruments which meet the followlng condltions are subsequently measured at amortised cost
using the effective interest method..
(a) The contractual ￿turn to the holder is (i) a fixed amount: (li) a positive fixed rate or a positive variable
rate- or (iii) a combination of a positive or a negative fixed rate and a positive variable rate.
Ibl The contract may provide for repayments of the principal or the return to the holder (but not both) to
be linked to a single relevant observable index of general price inflalion of Ihe currency in which the
debt instrument is denominated, provided such links are noi leveraged.
Ic) The conlract may provide lor a determinable variaiion of the return to the holder during the life of the
instrument. provided that {1) the new rate. salisfies condition {a) and the variation is not contingent on
future events other than (1) a change of a contractual variable rate,. (2) to protect the holder against
credit deterioration of the issuer- {3) changes in levies applied by a central bank or arising from changes
in relevant taxation or law; or (11> the new rate is a market rate of interest and satisfies condition (a).
{d) There is no contractual provision that could, by its terms. resull in the holder losing the principal
amount or any interest attributable to the current period or prior periods.
{e) Contractual provisions that permit the issuer io prepay a debt instrument or permit the holder to put
st back to the issuer before maturity are not contingent on future events. olher than to proted the holder
against the credit deterioration of the issuer or a change in control of the issuer, or io proteci the holder
or issuer against changes in levies applied by a central bank or arising from changes in relevant taxation
or law.
(fl Contractual provisions may permlt the extension of the term of the debt instrument, provided that the
reiurn 10 Ihe holder and any other contractual provisions applicable during the extended term satisfy
the conditions of paragraphs (a) to (c).
Debl instruments that are classilied as payable or receivable within one year on initial recognition and
which meet the above conditions are measured at Ihe undiscounied amount ot the cash or Oiher
consideration expected to be paid or received, net of impairment.
With the excepiion of some hedging insiruments, other debt instruments not meeting these conditions
are measured at fair value through profit or loss.
Commitments to make and receive loans which meet Ihe conditions rnentioned above are measured at
cost (which may be nil) less impairment.

Youth Enquiry Service, Brixham Limited
Notes to the Flnancial Statements lor the Year Ended 31 March 2024
3 Income from donalions and legacies
Unrestricled
funds
R8Strlcted
funds
Total
2024
Donations
General
Grants
General Grants
Tudor Trust
20,955
20,955
132,484
3,714
136,198
166439
170153
4 Income from charltable aclivities
Unrestrlcted
lund8
Restrlcied
funds
Total
2024
Service charges
Property income
11,984
27,500
39,484
103 812
137164
S Income from other tradlng actlvltles
Unresiricied
funds
Total
2024
Shop income
Fundraising events
Room hire
Cafe iakings
70,892
3,962
2,448
70.892
3.962
2.448
78,446
6 Investment Income
Unrestricted
fund8
Total
2024
Bank interest receivable
469
469
469
469

Youth Enquiry Service, Brixham Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
7 Other Income
Unrestricted
funds
Restricted
funds
Total
2024
Gift Aid
Other income including Covid Support Funding
3,680
7.346
3,680
8.546
12.226
1.200
8 Expendllure on raising funds
Costs of other tradlng aclivities
Unrestrlcled
funds
Total
funds
Shop costs
Cafe
37.893
312
38.205
37,893
312
Total lor 2023
9 Expendlture on charltable actlvltles
Unresirlcted
lunds
Restricted
funds
Total
2024
General
Staying Put
Tudor Trust
Brixham Youth Hub and Young
Volunteers
Empiy Homes and Home from
Hospital
Picking up the Pieces and People's
Health Trust
Reach, Carers, Edgeworks and MHE
Jewson
294,819
294.819
13
1,568
13
1,568
745
745
15,074
32,025
47,099
1,543
1.543
276
21,792
367,855
276
21,792
55.373
312482
17

Youth Enquiry Service, Brixham Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
10 Analysls of governance and support costs
Support costs allocated to chariiable actlvltles
Total
2024
Total
2023
Accountancy fees
11 Net incomlngloutgoing resources
Net outgoing resources for the year include:
2024
2023
Depreciation of fixed assets
4.618
12 Independent examinatlon fees
2024
2023
Examination of the financial statements
13 Staff costs
The aggregate payroll costs were as follows..
2024
2023
Staff costs during ihe year were:
Wages and salaries
Social security costs
Pension costs
211,288
10,783
208,740
10,653
224 723
222 013
The monthly average head count of employees during the year was 1212022: 12). The average number
of full-time equivalent employees during the year is analysed as follows:
2024
No
10
2023
No
10
Number of staff
No employee received emoluments ol more than £60,000 during the year.
18

Youth Enquiry Servlce, Brixham Limiled
Notes to the Financial Statements for the Year Ended 31 March 2024
14 Trustees remuneration and expenses
No trustees. nor any persons connected with them, have received any remuneration from the charity
during the year.
No trustees have received any reimbursed expenses from the charity during the year.
15 Tangible flxed assets
Land and
buildings
Flxture &
Flttlngs Motor vehicles
Total
Cost
At 1 April 2023
Addillons
2,145,516
42,794
9,450
2,197,760
At 31 March 2024
2145516
2 199208
Depreclatlon
At 1 April 2023
Charge tor the year
At 31 March 2024
27,026
7,420
508
34.446
Net book value
At 31 March 2024
2 145.516
2,160,811
At 31 March 2023
2 145 516
2 163314
In respect of tangible fixed assets held at valuaiion, Freehold Property with cost totalling £2,145,516
(2023.. £1,815,516), aggregated depreciation £181,17212023: £152,565) and net book value totalling
£1.964.344 (2023: £1,662,951) would have been recognised if the assets had been carried under the
historical cost model.
16 Debtors
2024
2023
Trade debtors
Prepaymenls
Accrued income
Other debtors
4,749
2,621
13,165
(1401
2,621
13,165
26,306
19

Youth Enquiry Service, Brixham Limited
Notes to the Financlal Statements for the Year Ended 31 March 2024
17 Cash and cash equivalents
2024
2023
Cash on hand
Cash at bank
1.323
34,230
923
18 Creditors: amounts falling due within one year
2024
2023
Bank loans
Accruals
11,520
10,944
15,241
26,185
19 Credltors: amounts falllng due after one year
2024
2023
Bank loans
935 664
The loans are secured on the charity's properties.
20 Pension and other schemes
Delined contrlbuiion penslon scheme
The charity operaies a defined contribution pension scheme. The pension cost charge for the year
represents contributions payable by the charity to the scheme and amounted to £2,652 {2023 -
£2,620).
20

Youth Enquiry Service, Brixham Limited
Notes to the Flnanclal Statements for the Year Ended 31 March 2024
21 Funds
Balance at
31 March
2024
8alance at 1
April 2023
Incomlng Resources
resources
expended
Transfers
Unrestricted funds
General Fund
Cafe
Edge Works
Shop
E Homes
Young Volunteers
Picking up the Pieces
Revaluation ReseNes
Tudor Trust
207,192
6,976
45,831
89,361
271,091
1,144
1,765
70,892
(294,819)
13121
12761
(37,8931
{15,0741
17451
(23,026)
160,438
7,808
47.320
122,360
15,074
1,953
82,357
330.000
2,300
3,508
82,357
330,000
765 171
360 192
350 687
766 724
Reslrlcted lunds
Power to Change
People's Health Trust
Jewsons l Homes England
slaying Put
Home trom Hospital
Access Impact
Brixham Youth Hub
Recycling
477,998
9,669
6,801
477,998
11,840
3,714
7,052
11 ,5431
{21,792)
(131
(32,025}
7,939
13
6,183
600
751
27,500
1,658
600
751
506 973
497818
Total funds
1272 144
398,458
406,060
1264 542
General Funds
These are held to ensure there is suff icient funds for day-lo-day running of the chartty and to carry out
the charity's objectives
21

Youth Enquiry Service, Brlxham Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
Designated Funds
Cafe - Community Cafe @ The Edge.
Edge Works - Renovation works at The Edge.
Shop - Charity Shop.
E Homes .- Expenses for rental properties.
Carers - Carers project activities and support for Carers.
Young Volunteers - Strenglhening and enriching our community as well as building friendships and
developing skills.
Picking up the Pieces - Supporting the charity through Covid and for reserves.
Property valualion - Represents the value of the valuations made to tangible fixed assets.
Tudor Trust - Support and advice servlces.
The transfers between funds arose due to corrections of allocations during the year and in the previous
year, also balances were taken to the general unrestricted fund where projects had finished on other
funds.
22

Youth Enquiry Service, Brixham Limited
Notes to the Financial Statements for the Year Ended 31 March 2024
Restricted Funds
Music Mayhem - Active music projects.
Power to Change - The developfflent of property on Ihe former Thresheffs site.
Peoples Health Trust - Delivery of music workshops and on costs.
Reach Fund - Salaries and on costs.
Jewsons l Homes England Salary and on costs, design, investigations and planning for the
redevelopment of the fomier Jewsons site.
Staying Put - Salaries and costs to deliver the handy man service to do odd jobs for the over 50's to
enable people to remain in their own homes for longer.
Tudor Trust - Support and advice seniices.
Youth Music - Delivery of music workshops for young people.
Home from Hospital - Salaries, Project Management and on costs.
Bounce Back - Wages, training, expenses to make the premises at The Edge and the Shop Covid
compliant, project management, transport for Ihose with mobility issues.
Cavern Mews - Development of three new tsvo bedroom properties at Cavern Mews.
Access Impact - Business Development consultancy services.
Brixham Youth Hub - Wages and other costs to deliver the BYH project.
Recycling - Setup of a recycling projecl.
MHE - Therapeutic inlerventions, such as counselling and aciivilies to promote good menial health.
22 Analysis of net asseis between funds
Unrestricted
funds
General
Total funds at
31 March
2024
Reslrlcted
funds
Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
1,810.811
59,459
(22,464)
935,664
350,000
2,400
2,160.811
61,859
122,4641
935 664
Total net assets
912.142
352.400
1,264,542
23

Youth Enquiry Service, Brixham Limited
Notes to Ihe Financial Statements for the Year Ended 31 March 2024
Unrestricted
funds
General
Total funds ai
31 March
2023
Resirlcted
funds
Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
1,656,341
77,580
{26,185)
506,973
2,163,314
77.580
126,185)
942 565
Total net assets
765171
506 973
1272 144
23 Related party transactions
There were no related party transactions in the year.
24

Youth Enquiry Service, Brixham Limited
Statement of Flnancial Activities by fund for the Year Ended 31 March 2024
Unrestricted Funds
Total
Total
Unrestricted Unrestricled
Funds
Funds
2024
2023
Income and Endowmenis from:
Donations and legacies
Chariiable activities
Olher Irading activities
Investment income
Olher income
166,439
103,812
78,446
469
91,370
148,745
74,109
220
Total income
360 192
317133
Expendlture on:
Raising funds
Charitable activities
{38,205)
312 482
(37.738)
278 774
Total expenditure
350 687
316512
Net income
Transfers between funds
9,505
621
Net movement in funds
1,553
51,429
Reconclllatlon of funds
Total funds brought forward
765171
713 742
Total funds carried forward
766 724
765 171
This page does not form part of the statutory financial statements
25

41
Youth Enquiry Service, Brixham Limited
Statement of Flnancial Actlvltles by fund for the Year Ended 31 March 2024
Restricted Funds
Tolal
Total
Restricted Restrlcted
Funds
Funds
2024
2023
Income and Endowmenis from:
Donations and legacies
Charitable activities
Other inGome
3.714
33.352
9,285
43,109
Total income
Expenditure on:
Charitable activities
106 869
Total expenditure
106869
Net expenditure
Transfers bemieen funds
117.107)
{55,675)
Net movement in funds
(9.155) 1106,483)
Reconcillatlon of funds
Total funds brought forward
Total funds carried forward
506 973
613456
497 818
506 973
This page does not form part of the statutory financial Statements
26