REGISTERED COMPANY. I¥UMBER: 03541107 (England and Wale5) REGISTERED CHARITYNUMBER: 1076157 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR YMCA NORTHUMBERLAND Brown, March and Bowman LtIL 4 Tyne View Newcastle Upon Tyne NE15 8DE YMCA NORTHUMBERLAND CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Report of the Trustees I to 6 Independent Examfiner's Report Statement of Financfial Activities Balance Sheet 9 to 10 Notes to the Flnancial Ststements 11 to 24 Detailed Statement of Ffinancial A¢tivltles 25 to 26 REPORT OF THE TRUSIEES FOR THE YEAR ENDED 31 MARCH 2024 The truslees who are also directors of th¢ charity for the puq)oses of the Companies Act 2006. Present their report with the financial statements of the charity for the year ended 31 March 2024. The tnistees have adopted the provisions of Accounting and Reporting by Clwities." Staiement of R￿ornmend¢d Practice applicable to charities prcparing their accounts in accordancc with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (cffcctive l January 2019). OBJECTIVES AhlD ACIIVITIES Objectives Vdnd aims The Objects of the Association arise from its acceptancc of its founding Christian principle, the Paris Basis of 1855 in¢otporated into the National Statemenl of the Aims and Purposes of the YMCA ID England as it May bc ameJKled from time to time. Consequently, the Association is part of the Worldwide YMCA, a Christian Movcmcnt which seeks to unite those who, regarding Jesus Christ as their God and Saviour according to the Holy Scriptures, desire lo be His disciples in their faith and in their life, and to associate their efforts for the cxtension of His Kingdom. Any difference of opinion on any other matter shall not interfere with th¢ haTmonious relations of the YMCA Movement. The Association w¢lcomes, serves and works with pers(ms of all religious faiths and of none. Accordingly, th¢ objectiv¢s of th¢ A&wciation are: To advance the Christian faith. including by." a) promoting a Christian environment inspired and motivated by the life, example and teaching of Jesus Christ, wher¢ people of faith and people of none can work together for the transforn]ation of communities. and b) enabling people of a]1 ages and in particular young people, to flourish through experiencing and responding to the love of God demonstrat¢d by the life, example and teaching of Jesus Christ. To provide or assist in the Provision in the interests of social welfare of facilities for recreation and other leisure time occupation for men and women with the object of improving their condiiions of To provide or assist in the provision of education for people of all ages and in particular young p¢ople, with the object of developing their physical, mental or spirituaE capacities" To relieve or assist in the relief of p¢ople of all ages and in particular young people, who are in conditions of need, hardship or distress by reason of their sociall physical, emotional, spiritual or economic circumstances. and To provide residentia] accommodaiion for people of all ages and in particular young people, who a in nee(L hardship or th'stress by reason of their social. physical, emotional, spiritual OT economic circumstances. Public benefit The ITUStees confirni they have complied with their duty to have regard to the Charity Commission's guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities. We ensure that all our pro￿￿￿eS and services work towards our primary purposc of supporting those in need and strengthening communities. This year, our focus has been on strengthening our youth programme and ensuring it is able to provide a safe and supportive environment where young people can feel safe, valued and able to thrive. Each of our programtnes are designed with accessibility and inclusivity in mind. off¢ring assistance without discrimination and being free of any fees to ensur¢ that financial barriers do not prevent anyone from benefiting from our servic¢s. Volunteers The organisation currently has a dedicated but small group of volunteers. Recognising the vital fole they Page I play, we have prioritised expanding our volunleer programme to altract more individuals who wish to contribute their time and skills. Our focus is not only on increasing voluntcer numbers but also on establishing the support systcrns and processes needed to ensure each volunteer has a rewarding and positive experience. This includes providing comprehensive trdining, clear roles, and ongoing support, so that every volunteer feels valued and engaged in making a meaningful impact. ACHIEVEMENT AND PERFORMANCE Plans for the 2023-2024 financial year had included: Continud recruitment to the Board of Trustecs. StrengtELcning of the organisations GovcTJJance systems and procedures. Further developing earned and unrestricted incomc. Securing revenue funds to sustain the youth delivcry programmes. Growing public awareness of the YMCA'S Work with young people in Nortbumberland. Strengthening partDCtship Tclationsbips with OTganisatioDS focused on improving the lives of young people and th¢ comrnunity of Northumberland. Appointing key roles to ensure the effcctive management and development of our youth programmes. Airplay YMCA Northumberland is one of12 YMCAS nationally who are contracted to deliver this programme, running every Saturday for children and yowig p¢ople at RAF Boulmer. Airplay and Ben Clubs is the RAF Benevolent Fund's youth support scheme, providing youth club sessions on RAF stations and access to the digital platfonn Airplay Connect. developed for Children living away from stations. Growing up as part of a military family has its challenges, as parents oft¢n spend long periods away from home, and children ar¢ required to rnove school and hom¢ frequently. Aio)lay aims to address these issues by providing a safe place for youngsters to sp¢nd time with their peers. with support i)n hand if needed. Open Access Youth Provision Open-a¢¢¢ss youth provision is a cornerstone of YMCA Northumb¢rland's mission, creating a vital sanctuary for young people aged 12 to 18. Each weekday evening, from 4pm to 8pm, our sessions in central Ashington provide a welcoming environment where individuals can relax and connect with peeTS. Beyond fostering social interactions, we offer a diverse range of opportunities for personal and social development. Our programmes include collaboration with other organisations delivering support or activities to young people, volunteering opportunities, and arts-based activities in partnership with Mortal Fools theatre company. We a150 Provide culinary workshops and various infornial learning Cxperiences. Fwthennore, we engage in important dIsc￿s]0nS covcying essential topics such as scxual health, d￿g and alcohol awareness, personal safety. and the development of healthy relationships. For young people facing more complex challenges, our experienced Youth WoTkers offer one-on-one support and facilitate referrals to specialised agencics, CDsuring comprehensive assistance and guidancc. Page 2 YMCA NORTHUMBERLAND REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 FINANCIAL REVIEW Transactions and financial position The statement of financial activities shows a net dcficit of £22,984 (2023 - £37,207 SLuplus). At the balance sheet date, r¢scrves amounted to £330,515 (2023 - £353,499) of which £33,274 (2023 - £54,500) was subjcct to rcstriction, £200,000 (2023 - £200.000) designated and a further £330 (2023 - £660) represcnted by illiquid &ssets. Thc free rcscrves of thc charity amounted to £96,911 (2023 - 98,339). The clwity's results are materially affected by actuarial adjustments to the valuation of the p¢nsion plan dcficil details of which can be found in Notc 18 to the Financial Statements, which have no day-to-day impact on the charity's financcs. Ignoring the impact of these ￿JUstments thc charity's net dcficit for the year was £22,240 (2023 - £33,663) and free reserves at the balance sheet date amount¢d to £112,382 (2023 - £116,904). Grants, donations and other financial support The Association sustains its operations through a diverse array of income streams, each playing an imEK)rtant role in advancing its mission. Primarily, rental income from its facilities contributes significantly to the organisation's financial foundation, providing a stable and reliable source of funds. In addition, the charity benefits from the generosity of grant-making trusts, receiving vital donations that directly fuel the impactful delivery of its programmes and initiatives. This multifaceted approach to income generation ensures the financial viability of th¢ Association and also reflects a strategic and resilient model that fortifies its commitment to making a positive and lasting impact on the community it serves. Reserves Policy YMCA Northumberland keeps a reserve fund for use at the discretion of the Board of Trustees in the furtherance of the organisation's objectives. The Board of Trustecs recognises thc need to ¢stabli5h a level of reserve that.. enables financial stability. provides for items of major expenditure on a planned basis. a¢ls as a cushion against fluctuations in income levels and in the financial perforniance of the YMCA'S activities. provides for contingencies and unforeseen events. It is not n￿eSSary to include provision for majoT interruptions to the work of the organisation caused by significant damage to the buildings as provision for this is included in its insurance policy. Throughout this period, the Trustees will continue to maintain an ongoing res¢rve of between three and six months of the next year's anticipated gross wenue costs, disregarding any exceptional one-off items of capital expenditure for the purposes of this calculation. The Board of Trustees will review this policy, and the position with regard to present reserves, every year during the development period. Page 3 YMCA NORTHUMBERLAND REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity IS Collstitsted as a company limited by guaralltee and is, therefore, governed by a Memorandum and Articles of Association. Appointment of directors Appointment of directors is governed by the Memorandum and Articles of Association, which authorise the con]mittee to appoint new members to fill vacancies that arise during the year and to appoint individuals to the Board who are sympathctic to the Aims and Pu￿OseS of YMCA Northumberland and who have professional and personal skills that wkll contribute to the lif¢, work and development of the organisation. Organlsation and management At 31 March 2024 th¢r¢ weTe ten employ¢es of the Association. Of these two were full time paid staff and seven were part tini¢. Ther¢ were al80 a number of volunteers attached to the Association. The directors review all polici¢s and procedures adopted by the or8anisation on a cyclical b&gis. During the year they have paid specific attention to: Staff supervision, Re¢ruitsnent, Lone Working, ICT, Saf¢guarding children and young people, holiday entitl¢m¢nts, personnel, Safety, harassment, disability, smoking in the workplace, health and safrty. salaries, redundancy, confidentiality, use of illegal drugs and substances, equal opportunities, volunte¢rs, staff cod¢ of conthict, financial protocols. gnevance and discipline. Key Management Remuneration Key management remuneration is s¢t at th¢ discretion of the trust¢es. Risk Management The directors have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provid¢ reasonable assurance against fraud and error. The directors have assessed the major risks to which the Charity is exposed and are satisfied that systems aTe in place to mitigate YMCA Northumberland's exposure to major risk. Page 4 YMCA NORTHUMBERLAND REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 REFERENCE AND ADMINISTIL4TIVE DETAILS Charlty name., YMCA Northumberland Charity registratlon number: 1076157 Company registration number: 03541107 RegAstered office and Operational address.. Central Office YMCA Nortb View. AShingtO￿ Northumbcrland, NE63 9XQ Dlrectors The directors who served duTing the year w¢r¢ Mrs S Johnson- Chairp¢rson Mr S Appleton - Treasurer Ms C Groombridge Ms S Slater Mrs M Richardson Mrs A Gibson- Resigned December 2023 Key Management Personnel Mr R Cox - Chief Executive and Company Secrctary Independent Examiner Brown, March and Bowman Lt(L 4 Tyne View, Newcastle Upon Tyne, NEI 5 8DE Bankers CAF Bank, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ Solicitors Ward Hadaway, 102 Quayside, Newcastle upon Tyne, NEI 3DX Page 5 YMCA IYORTHUMBERLAND REPORT OF THE TRUSTEES FOR THE YEARENDED 31 MARCH 2024 STATEMENT OF TRUSTEESI RESPONSIBILfTIES The tniste¢s (who are also the directors of YMCA NortbumbeTland for the purposcs of company law) are responsible for preparing th¢ Report of th¢ Trustees and the fmancial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom GeDeTally Accepted Accounting Practice). Company law requires the trustees to prepare fiDaDcial statements for Cach financial year wbicb give a truc and fair view of thc State of affairs of the charitsblc company and of thc incoming resources and application of resources, including the income and expenditurc, of the ckwitable company for that pcriod. In preparing those financial statements, the trustees are required to s¢lect suitable accoilllting policies and then apply them consistently. observe the methods and Principles in the Charity SORP. mak¢ judgements and ¢stimates tbat ar¢ reasonable and prud¢nt' prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees ar¢ responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the f￿ancIal position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking ieasonable steps for the prevention and detection of fraud and oth¢T irregularities. Approv¢d by order of the board of trustees on 27 November 2024 and signed on its behalf by".