REGISTERED COMPANY NUMBER: 03541107 (England and Wales)
REGISTERED CHARtTYNUMBER: 1076157
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCJAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
YMCA NORTHUMBERLAND
Brown, March and Bolvman Ltd,
4 Tyne View
Newcastle Upon Tyne
NE15 8DE

YMCA NORTHUMBERLAND
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page
Report of the Trustees
Independent Fiaminer's Report
Statement of FinancRal Activities
Balydnce Sheet
9 to 10
Notes to the FinancAal Statements
11 to 24
Detailed Slatement of Financial Activities
25 to 26

YMCA NORTHUMBERLAND
REPORT OF THE TRUSTEES
FOR THE ITAR ENDED 31 MARCH 2025
Thc trnstees who are also directors of the charity for the pU￿oseS of the C(nnpanies Act 2006, present their
report with the fjnancial statements of +he charity for thc year ended 31 March 2025. The trnstees hav¢ adopted
the provisions of A'ccounting and Repoixing by Charitie8: Statement of Recommended Practice applicable to
cliaTitics prepaTing their accounts in accordall¢e with the Financial Reporting Standard applicable in the UK.
and Repiiblic of Ireland (FRS 102) (effective l January 2019).
OBJECTIVES AND AcTIvI￿s
Objectives and aim5
Thc.'Objects of +he Association arise from its accepiance of its fowiding Christian prÉnciple, the Paris Basis of
. 1.855.incorporatcd into thc Natli)nal Statement of the Ainia and Purposes of the YMCA in E7]gland as it may be
am_er.ded from time to time.
.Cgnsequcnt! , thc Association is part of the Worldwide YMCA, a Christi￿} Movement which seeks lo uDite'
.%ose who, regarding Jesus Christ as their God and Sai'iour according to the Holy Scriptures, desire to be His
.disciple8 in their faith and in th40ir life, and to associate their efforts for the extension of His Kingdom, ￿]y.
difference of opinion on 4>ny oth¢r mattv shall not interfiere with ihe ham]oiiAous relations of thc YMCA
5()I'ement.
The Association welcomes, serves and works with persons of all religious faiths and of none..
Accordin¥tsiy, the objectives of the Assockation are:
To aav<ince. the Christian faith, including by..
a) prornoting d C"hrislian environment inspirea and motivated by the life, exampAe and teaching of
,iesus Chribi. where people of faith and P¢OPie of none can work tt?getlier tor the trallsforn]ation
of comniun'ities. and
b} ellablinrF
people of 311 ages and in particular voung people, to flourioh through experiencing and
respondilllj TO the love of God demonstrated by the life, example atid tedr.i]iiJg of Jesus Christ;
To proviae or assist in the provi5Ron in the interests of social welfarc of facilities foi. rpcreation and
other leisure time O¢CUP2tion lor men and women with the object of in]proving tb¢ir conditions of
To provide OT assist in the provision ot education for people of all ages and in particular young
people, Ivitli the object of developing their physical, mental or Spiritual capacities-
To rclieve or assist in the relief of peopl¢ of all ages and in particular young people, who are in
con(litions of need, h(￿dShIp or distress by reason of their social, physical: ¢motiorJal. spiiitiial oi.
cconotnic circujnstances" and
To provide residential accommodation for people of all ages and in particular young p¢ople, who are
Rn i)eed, iiardship or distress by reason of their social, physical, emol'ional. spiritual or economic
ircum%tances.
Public benefit
The trust¢¢s confm they have complicd with their duty to have reuard to thc Charity Con)n]ission's
guidancc on public benefit when reviewing the charitv's aims and objectives aTMI in planning futur¢
aotivities. We ensure that all oiir programm=s and seTrikn¢S work toivaTds our primary purpose of supporting
thos¢ in need and strengthening communitips.
.This year: our focus has beeii on strengthening OUT youth programme and ent*UTing it is able to provide a safe
and supportive environment wh¢re young people can feel safe, valued and abl¢ to L4rive. Lacb of our
programmes are des:gn¢d with accebbibility and inclusivity in mind, otyering aSsI￿*tanc¢ ivithout
diocrimination and being free of any fees to ensure that tinancial barri¢rs do not prevent anyone from
benefiting from our seTric¢s.
Volunteers
The organisation curentEy bas a dedicated but smali group of volunteers. Recognising tbe vital role tb¢y
Page I

YMCA NORTHUMBERLAND
play) w¢ have prioritised expanding our volunt¢eT programme to attract more individuals who uqsh,to contribthe '
their time and skills. Our fociis is not only on increasing volunteer numbers but also on establishxrig,tlle support,
systems and processes needed to ensure each volunteer has a rewarding and positive experience. This includes
providing comprehensive training, clear roles, and ongolng supporL so that every volunteer feels:valued and.
¢ngag¢d in making a m¢aningful impact.
ACHIEVEMENT AND PERFORMANCE
Plans for the 2024-2025 fmancial year focused on:
R¢introducing music progrdmrn¢s to ¢nrich our youth
StrengLb¢ning th¢ Youth Work Team IbTough the r¢cruilm¢nt of new team members..
Retaining slaff and investing in their profcs8ional devclopment.
Launching in-house training to support the delivery of high-quality youth work by qu&lified',yOuth
workers.
Stabilising our opcn-acccss youth provision and ¢.xpanding our r¢ach.
Increasing the number of young people we engage ivith across all PTogramm¢s.
Employing Six Pe￿ R¢s¢archcrs fro]n Duk¢s Academy to help sbapc our work from &youth-Icd.
perspective.
Continuing to develop unrestricted income streams and secure core fi￿ding.
Strengthening governance and supporting trustee Tecruitlnent and development.
Airplay
Our Airplay project at RAF Boulmer has gone from strength to strength. Supported by the RAF Bffliovglent
Fund, this y¢ar saw the refurbishment of the dedicated youth space, ensuring young people have a welcoming
and puryx)se-built environment of their own. The programme continues to run consistently each Saturdkny,.:
offering highquality Support and activities for young people from military families. Attendance has grown .
significantly, reflecting the trust and value placed in the provision by the community.
Youth Provision
Our youth prograinme in Ashington ranains at the heart of our work, offering a safe, inclusive space for you￿..
people aged l 0-18yrs to relax, build relationships, and aLcess support. Wè've reintroduced music progrnmines
as part of our creative offer, alongside ongoing activities such as cooking workshops, games, arts se<sions,.and
topical discussions.
This year, young people hav¢ taken the lead in delivering a number of impacffiil social action projeEt¢ .Thtse
' included community..tidy-up scssions and a fundTais¢r ¢v¢nt, Jammin, in ,larn]i¢s, whicFL raised funÉL*. to
purchase new music equipment. They also organised and pcrfornied at a community music ¢v¢nt heM at the.
YMCA, which welcomed over 40 local residents and celebrated young people's creativity and confidenc
Our team has been strengthened this year, both through new appointments and the developm¢nt of in-house,:
training pathways, ensuring all youth workers are well-equipped and working toward professional.
qualifications. This has enabled us to increase the consistency and quality of OUT sessions, enhance
safeguarding, and expand our reach to more young people in the community.
Inpartncrship with Duk¢s Academy,'we wnployed: gix Peer Researchers to support our understanding of.the
needs and perspectives of young people across NTorthumberland. Their insights are shaping prtigrammé desiBn
and delivery, ensuring our work is relevant, responsive, and youth-led.
We continue lo collaborate with.local and r¢gional,.partners, to suppilrt young people's peTsOnal and'social
dcvclopm¢nt. Our provision includ¢s .inforn]al learning, access to advice on issues such as healthy.
relationships, pcrsonal Safety, and.emotional .w¢llbeing, as well as'onerytO-on¢ support ail Ll sigtip.osting'whei&., b:,
needed.
Page 2

YMCA NORTHUMBERLAND
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
Fll¥ANc￿ RE￿Ew,, .
Tr¥nsactions and financial positioD
The statement of financia'l activities shows a'n¢1 deficit of £30,179 (2024 - £22,984 deficit)..At the balance
heet date, reserves amowrteil to £300,333 (2024 - £330,512) of which £5,038 (2024 - £33,274) was subject to
r¢stri¢tion, £200,000 (2024 - £200,000 + £330) represented illiquid ass¢ts. The free reserves of th¢ ch&ity
amounted to £95,295 (2024- £96,911).
The charity's results are materialLy affected by actuarial 8djustsnents to the valuation of the pension plan deficit,
details of which can be found in Nott 18 to the Financial Statements, which have no day-to-day impact on the.
' Charity's finances. Ignoring the impact of these adjustments, t]ie chaLIty's net deficit for the y¢aY w&% £29,225
(2024 - £22,240) and free reserves at Ihe balance sheet date amountcd to £107,773 (2024 - £112,382).
Grants, donatioiis, and other flnancial Svpport
The Association sustains its operations through a diTr'erse array of income streams, each playing'an important
role in advancing its mission. Primarily, rental income from its facilities contributes significantl,y. 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, receiT/ing vitsl donations tbat directly fuel th¢ impacthil
delivery of its programmes and initiatives. This multifaceted approach to income generation ¢nsur¢s the
finanLial viability of the Association and also r¢fl¢cts a strategic and resilient model that fortifies its
commitment to making a positive and lasting impaLt on the community it serves.
Reserves Policy
YV,CA NOrthU￿.berIand keeps a res¢rve fund for use at the discretion of the Board of Trust¢es in the
furtl)erance of the organisation's objectives.
The Board of Trustees recognises the need to establish a level of reserve that:
nables financial stability.
proi.ides foT Itans of rnajor expenditure on a plamied basis.
acts as a Cuihion against fluctuations in income levcls and in the financial perfomance of the YMCA'S
activiti¢s"
provides foT contingencies and unforeseen events.
It is not necessary to in¢lude provision for major interniDtions to the work of the orgamisation caused by
Significant damage to the buildings as provision for thi8 IS IDclud¢d in its insurance policy.
Throughout this period, the Trustees will continu¢ to maintain an ongoing reserve of betwe¢ri thre¢ and six.
months <)f the next year's anticipated gTOSS r¢v¢nue costs. disregarding any Cxceptioiial one-off items of
capital expenditure for the PUTposes of this calculation.
The Board of Trust¢¢s will review this policy, and the position with regard to present reserves, every year
during the development period.
Page 3

CA NO.RTHUMBERLAND
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is constituted as a company limited by guarajjtee and is, therefor¢, goven]ed15y a.Memorandum.
and Articles of Association.
Appointment of dfirectors
Appointment of dii"ectors i& govern¢d by the Memorandum and Articles of Association, which authorise the
committee lo appoint,aew. members to fill vacancies that arise during*he year and to appoint individuals to the
Board who are sympathetic to the Aims and,Pury￿SeS of YMCA Northumberland and who have professional
and personal skills that will contribute to the life, work and development of the organisation.
Organisatfion and management
.At 31 March 2025 there were eleven employees of the Association. Of these two were full.. time paid staff and .
nine wer¢ part tim¢. There were also a number of volUnte￿S attached to the Association.
The directors review all policies and proCedU￿S adopted by the organisation on a cyclical basis. l)uring the ::
year they have paid Specific attsntion to:
Staff supervision, Recruitment. Lone Working, ICT, Safeguarding children and young people, holiday
entitleinents, personnel, safety, harassment, disability, smoking in the workplace, health and safety, salaries,
redundancy, confidentiality, use of illegal dnigs and substances, equal opportunities, volunt¢ers, stsff code of
conduct, financial protocols, grievance and disciplin¢,
Ke}, Management Reniuneratlon
.le:/ management remuneil ation is set at the discretion of the trustees.
Risk Management
Tle directors have a duty to identify and review the risks to which the charity is exposed and to ensur¢.
appropriate controls are in place to pro￿lde r¢asonable assurance against fraud and error.
The d1￿ClOrS have assessed the major risks to which tbe Charity is exposed and are satisfied that syslems are
in place to mitigate YMCA Northumberland's exposure to major nsk.
Page 4

YMCA NORTHUMBERLAND
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED.31 MARCH 2025
REFERENCE ANDADm￿lSTR￿TIVK DETAU
Charity name".
YMCA Northumberland
Charilip registration number:
1076157
Company registi'ation number:
03541107
Registered office and Operational address..
C¢ntral Office YMCA, North View, Ashillgto￿ Northumberland, NE63 9XQ
Dlrectors
The directors who served during th¢ year were
lth S Johnson- Chairy¢ison
Mr S Appleton - Tr¢asurer
Mr A Agnew
Mr Z Alam
Ms A Robson
Mr M Buckley
Ms C Groombrydge
Ils S Slater
Key Management Personnel
Mr R Cox - Chief ExLcLitive and Company Secretary
Independent Examiner
Brown, fvlarch and Bowman Lt￿ 4 Tyne View, New¢￿tle Upon Tyne, NEI 5 8DE
Bankers
CAF Bank 25 Kings Hill Av¢nu¢, Kings Hill, West Malling, Kent, N￿1 9 4JQ
Solicitors
Ward Hadaway, l 02 Quaysid¢. Newcastle.upon Tyne, NEI 3DX
Page f

YMCA NORTHUMBERLAND
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
STATEME￿[ OF TRUSTEES, RESPONSIBILITIES
Th¢ trust¢cs (who ate also the diT¢Ctors of YMCA Nc)rthumberland for the pulyoses of, c'ompany law) are
responsible for PT¢paring the Report of the Trustees and the fu￿nCIal statements in accordanc¢.wrth' applicable ',
law and iinited Kingdom Accounting Standards (Unitca Ktngdom Generally Accepted Accounting Practic¢).
. Company law requir¢s th¢ trustees to prepare financial statemeDts for each financial year which give a true and
, fair view ot. the state of affairs of the.charitsbl¢ company and of the incoming resources and application of
iesource,s, includiiig Ihe incoine aDd oxPendiiiJr¢,.of the charitable company for that period,. In prepaTing thos¢,
financial statements. the trustees aro require&.to-
select suitable accounting policies and then apply them consist¢ntly'
observc ¢hc m¢thods and prin¢ipl¢s in the Chanty SORP.
make judgements and egtimates that are reasonable and prudent.
prepare the fJnan¢ial statements on the,going.'e(mcern basis unless.it is inappropriate to presume.that the
charitable company will continue in busiri¢ss.,.: .
The trustces are responsible for keeping proper accounting records which disclose with Teasonablts accuracy at .
any time the fll]ancial position of the Ch￿￿table company and to enable them to ensuré that thetfinancial.
,stat¢m¢nÉs comply with the Companies Act 2006. Thev are also responsible for safeguarding the assets of the
charitable company and hence for taking reasonable steps for the prevention and detectiort of fraud'and other
irregularities.
Approved by order of the board of trust¢¢s on it July 2025 and signed on its b¢half by:
Mrs S Joknon - ChaiTperson
Page 6

INDLPENDENT EXANIINER'S REPORT TO THE TRUSTEES OF
YMCA NoRTHUmBERL￿'D
Independent examiner'$ report Éo the trustees of YMCA IYorthumberJaDd ('the Company,)
I 'report to the Charity trustees on my exaniination of the accounts of the Company for the year ended
31 March 2025.
Responsibilities and basis of report
.As the charÉty's tn￿teeS of the Compkny. {and also its dire¢tors for the p'JTposes (If Lompany law) you arc
responsible for the preparation.of the awjunts in accordance with the req￿ireMentS of the C.ompanies'Aci 2006
Cth¢ 2006 Act,).
. Having satisfied myself.tliat thc accounty of th¢ Lornpany are not required to be auditcd under Part,16 of the
2006 Act and are ¢ligibl¢ for iiid¢pendent examination, I report in rebpeLt of my examinationof your charity's
..a¢¢ounts as carrI￿d out under Section.145 of the Charities Act 2CI I .('t.he 2011 Act,). In carrjping .out.my
¢xaDiinaticin I haire t"ollowed the Directions given by the Charity Commission ijnder Section 145(5) Ib) of the
2011 A¢:.
Independent examlner.'s statement
- The char,ty's gross incorn¢ ex¢¢eds £250,000.. ther¢foTe thc independent examiner is required to be aTh¢mber
.pf i.listed body. I can confLTm that l am qualified io und¢rtake an iThd¢peJ]d¢nt examination, as I am &inembe,r
of the CLrtified Public Accountants Association, whicb is one of IASt¢d bodies.
bave completed my examination. I Confirni that no matters hav¢ Come to my attention in coDne¢tron with th¢
examinatiori givinby me causc to bclicvc:
a¥COUllting records were not kept in respect of the Company as required bv Section 386 of the 2(K)6
the accoun+% do not accord with those records. or
th.r- accouiiiJ do not comply ivith the accoiillting requ:rements of Section 396 of the 2006 Act other than
an), iequ:IEI)cnt that the accounts gjve a Irue and fair view which is not a mattel. considered as part of
an ivdcpejident eX￿nination. or
tlie accou,')tr iiave not been prepared in ac¢ordan¢¢ with the mpthods and PTin¢iplcs of the Statement of
Rec¢iiiin¢:Ided Practice for accountind and )-eporting by charities (applicable to ￿harItieS preparing their
accounts Ln accordanoe with the Firtancial ReportiJ]g S*ndard appliLable in the LTK and.',Republic of
Ircland (FRS 102)).
.I hève no conc¥rns andJtsv¢'Fomc across no other matters in connection with the examination to which
attention should be drawulin this,report to enÉible a proper iinderstanding of the aCCo￿tS to be reached.
Paul Alldreiv Brown (CPAA)
Certified Public Accountants Association
Brown, March and Bownian Ltd
4 Tyne View
Newcastle Upon Tyne
NE15 8DE
Date: .............................................
Page 7

YMCA NORTHUMBERLAND:,
STATEMEIYT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND:EXPENDITURE.ACCOUNT)
FOR THE YEAR ENDED 31.f*iARCH 2025
2025
2024
Unrestricted Restrirtcd
funds
fijnds
funds
.funds
. Notes ,.
INCOl¥tE AND ENDOWMENTS FROM
Donations aud legaci¢s
5,02)
5,023
5,284
Charltable activities
. Ctsre A¢tivities
As LTO
163,318
102,122
265,440
,225,580,,
.CXher incom¢
2,817
, Total
171158
102 122
273 380
-. 1.'234Q]4
EXPENDITURE ON
Cbai'ltAble activities
C'ore Activities
.4s LTO
173,101
130,358
303,4'59
. Total
173 101
130 358
303 459
,2S6
Net gains on invebtments
. NET INCOME
Transfers between funds
(1,943)
(28,236)
(30,179)
15
Net movement in funds
(1,943)
(28,236)
(30,179)
(22,984)
RECONCILIATION OF FUNDS
Total funds brought forward
297,238
33,274
330,512
353,496
TOTAL FUNDS CARRIED FORWARD
The notes forni part of these financial statements
Page 8

YMCA NORTHUMBERLAND (REGISTERED NUMBER: 03541107)
BALANCE SHEET
31 MARCH 2025
2025
2024
Not¢s
IXED ASSETS
. Tangible assets
Inv¢stment propcty
9,392
10
200,000
209,392
CURRENT ASSETS
11
4,917
180 154
Cash at bar￿ and iii haud
148 591
185.071:
16,1,958
CREDITORS
Amounts falling due within one y¢ar
(72,260)
{25,3￿)
NET CURRLI NT ASSETS
112811,.
136594..
TOTALASSETS LESS CURRENT
LIABH.ITIES
312,811
345,986
PklOVtSInNS FOR LIABILITIES
13
{12,478)
(15,471)
NET ASSET'S,
300
FUM)S
Unrestricted funds:
Gencral fund
Fair value reserve
15
95,295
97,241
200 000
295
.297 241
Rcstricted fuD.ds
TOTAL FUNDS
33
The charitable company is ¢ntitl¢d to exemption from audit under Section 477 of the Companies Act 2006 for
the year ended 31 March 202.5.
Th¢ members have not required the company to obtain an audit of its fjnancial statements for the year ended
31 March 2025 in accordance with Section 476 of the Companies Act 2006.
Thc notes forni part of th¢se financial statements
Page 9
continued...

YMCA NORTHUMBERLAND (REGISTERED NUMBER: 03541107)
BALANCE SHEET- continued
31 MARCH 2025
The trustees acknowledge theiT responsibiliti¢s for
'.(a) ensuring that the charitable cornpany keeps accounting Tccords that eomply with Sections 386 and 387
of the Companies Act 2006 and
(b) preparing financial, statements which give a true and fair view. of the statc of affairs of.:the charitable
company as at the end of. each financial year and of its.surplus or deficit for each.fmanci&l year in
accordaDce with the requirements of Sections 394 and 395 and which otherwise comply with the
requirements of th¢ Companies Act 2006 reIating to financial statements, so far as applicable to the
charitable company.
Th¢s¢ financial statements have been prepared':in accordan¢¢ with the provisions applicabk tu charitable
comwanies SUbj￿t to the small co)mpanies regiuw.
The fmancial stat¢m¢nts w¢rc approved *y':..the. Board of TTh￿teeS and authorised for issue on
17th Jul). 2025 and were signed on its behalf by:"
Mrs S Johnson - Chairperson
leton - Treaiurer
The notes forn] part of these f￿ncIal statements
Page 10

YMCA NORTHUMBERLAND .'
NOTES TO THEFINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable conipany, which is a public benefit entity undeF FRS. 102,
have been prepared in accoidance with tFie Charities SORP (FRS 102) 'A¢counting and Reporting by
Charities: Statement of Recommended Practice applicabl¢ to chaTities preparing their accounts an
accordance with the Financial Reporting Standard applicable in the UK and Rcpublic of Ircland (FRS
102) (effective l January 2015),. Financial Reporting Standard.102 'The Financial Reporting Standard
applicable in the UK and Repllblic of Ireland, dlld-the Con]p2nies Act 2006. The flluncial statements
hav¢ been prep￿¢￿ undei th bistoricth,cost collventi0￿ as modifi¢d by the ￿ValUatIOn.0f ccitain ass¢ts.
Thc prcscntation currcncy of thc fllMn¢ial statements is thc Pound Sterling, munded to the nearest Pound
(£).
Going concern
At the date of approval of thes¢ financial staten￿.nts, the trustees have a reasonable expectation that the
charity has adcquatc rcsourccs to continuc for tIK forGsccabl¢ futur¢ and as such th¢ financial stat¢m¢nts
are &)repar¢d on the going cuncern basis.
Income
All income is recognised in the Statement of FIna￿ClaI Activities once the charity has entitlement to the
nds, it is probable that the income will be Tec,eived ￿ th¢ amount can be m¢asured r¢liably.
Expenditure
iabilities aTe recognised as expenditure as soon ￿ tb.ere is a l¢gal or constructive obligation conllnitting
the charity to that expenditure, it is probable that a transfer of economic benefjts 47i.rll be required in
settlement and the t￿lount of the obligatioii can be measured reliably. Expenditure is accounted for on
an accruals basis and has been ¢la>sified wider headings that aggregate all cost related to the category.
Where costs cannot be directly. attributed to particuRar headings th¢y hav¢ been allocated to activities
on a basis consistent with.the use of r¢sources..
Tangible fixed assets
Depreciation is provided at the following annuaL Tates in order to write off each asset oi'er its estimated
useful life.
Short leasehold
Plant and machincry
in accordance with th¢ propety
25 /0 on cost
Investment property
tnv¢sln]¢nt prop¢ty is shown at most r¢c¢nt valuation. Any aggTegat¢ surplub or defiLit arising from
chang¢s in t.air value is reCO￿lSed in the stateM￿t of Financial Activities.
tn ac£ordallce with Section 16 of FRS 102 no depreciation is provided in respect of freehold properties
held as investments. This is a departure from the requirements of the Companies Act 2006 which
requires all propcrties to bc dcpreciatcd. Such propcrtics are held for invesiment and not for
consumption and the directors consid¢r that to depreciate them would not give a true and fair view.
Depreciation is only of the Triahy elements reflected in the annual valuation of properties and
a¢¢ordingly the amount of dq)reciation which niight otherwise have been charged cannot be separately
identified or quantified. The directors consider that this policy results in the accounts giving a true and
fair view.
Pag¢ 11
continued...

YMCA NORTHUMBERLAIYD
NOTES TO THE FINANCIAL STATEMENTS- Conthiued
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES- conthiued
Taxation
The charity is ex¢mpl from corporation tax on its charitable activities.
Fund aecounting
Unrestricted funds can be used in aCcOrda￿e with the.charitable objectiv(% at the discrntion.of the
trnstees.
Restricted funds can only be used fot particular restrictèd purposes within the objects of'thc charkty.
R&strictior.s arise when sp¢cified by the donor or when fimds ar¢ raised for particular restiicted
pu4)oses.
Pension costs
YMCA Northumberland participatedin.a mLIti-employ¢r dtfincd benefit pension plan for employe¢&of
YMCAS in England,.Scotland and Wales, w.hich was closed to new members and accruals on. 30 April
2007. Due to insufficient inforniation. the plan's actuary has advis¢d that it is not possible to separately.
identify the assets and liabilities relating to YMCA Northumberland.
As described in note 18, YMCA NOrthumE￿A8nd has a contractual obligation to make pefision deficit
payments of £2,993 (2024 - £3,094) per annum over th¢ p¢riod to April 2029, accordingly this is shown
as a liability in these accounts. In addition, YMCA Northumberland is r¢quir¢d to contribute £954
(2024 - £733) per annum to the'operating expenses of the Pension Plan and these costs are charged to
tlie Statement of Financial Activities as made,
Debtoi
Trad¥ l< nd other debtors (including prepayments) are recognis¢d at the settlement amount due or amount
prepaid net of ariy trade discounts.
Cash at baDk aDd in hand
Cash at bank and in hand includes cash and sNort tcrni ijighly liquid inTrrstm¢nts.
Creditors
Tradc and other credÉtors (including accruals) are reCO￿lSed whw the clwity Iw a present.obligation
resulting from a past event that will probably result in the transfer of funds to a third paty and the
amount due to s¢ttle tbc obligation can be mcasured or e8tiinated reliably. Creditors ar¢ reoognised at
their settlement amount net of any trade discounts.
Financial instrnments
All financial &ss¢ts and financial liabilities of the charity qualify as basic financial instrum¢nts. Basic
financial iftstruments are initially reco￿lSed at transaction value and subsequently measured at their
settl¢ment value.
Page l?
conti]w￿...

YMCA NORTHUMBERLAND
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
DONATIONS AND LEGACIES
2025
2024
Donations & Fundraising
INCOME FROM CHARrfABLE ACTIVITIES
2025
Core
Activities
2024
Total
activities
Property income
YMCA Shop Profit sI￿e
Cafe income
Grants
107,641
101,506
2,398
152 002
3.165
120 909.
Grants r¢¢¢ived, included in the above, are as follows:
2025
2024
Northuniberland C ty Council
NorthuiiibLrland Clijldren's Trust
c.ommunity FoLnaation
Cell Bi&Y Local
SYT Jaine% Klliitt Triist
Balling¢r Tn4St
Newcastle Buildin8 Society
Ashington Town Council
Barbour Foundation
50icey Trnst
1989 Willan Charitable Trust
Bernicid Foundation
YMCA- Met Trust
YMCA- C(Ist of Living
YMCA Airplay
Project 1530
Neil Quinn
Safer Streets
Garfield Weston
42,913
5,01)0
io,(
(xx)
10,000
1,023
3,333
20,000
5,000
2,000
2,000
20,000
24,014
5,833
5,833
5,000
4,t67
4,167
1,010
28,317
30,850
740
2,750
7,961
Carried t"orward
152,002
120,909
Page 13
continued...

YMCA NORTHUMBERLAND
NOTES TO THE FINANcfAL STATEMENTS - continued
FOR THE YEAR ENDE.D 31 MARCH 2025
INCOME Tr ROM CHARITABLE ACTIVITIES- continued
2025
2024
Brought forward
152,002
SUPPORT COSTS
Governance
costs
Core Activities
'ET INCOMEI{EXPENDITURE)
Net incom¢/(expendithre) is stated after charging(¢r¢diting):
2025
2024
D¢prexiation - own¢d assets
Independent F,￿￿nIne¢S remuneration (including irrecoverable VAT)
9,392
9,392
TRUS'fEES' RE￿luN￿RA,[ll0N AND BEIIEFITS
There were no trustees, remuneration or othei benefits for the year ended 31 March 2025 ngr for th¢ .
yedA elided 31 March 2024..
Trustees, expenses
Trustees, expenses amounted to £368 for the year ended 31 March 2025 in relation to travej.,
expenditure, £181 was paid to trnstees for tlie Year.End¢d 31 March 2024 in respect of ttustee éxpe.nses.
Page 14
continued...

YMCA1¥40RTHUMBERLAND
NOTES TO THE FINANCIAL STATEMENfs - eontfinued
FOR THE YEAR ENDED 31 MARCH 2025
STAFF COSTS
2025
2024
Wages and salaries
Employei. National Insi￿￿]Ce
Oth¢r petLiion costs
192,029
8,280
159,120
4,740
214
The average montlily niimber vf ¢mployees during the year was as follo%s:
2025
2024
Operational staff
No employees received emolutn¢nts in cxcess of £60,000.
The total employee benefits (including Social Security costs) of the key manag¢mcnt peTsonnel,
comprisAng the trustees and the Chief Executive, wwc £48,167 (2024 - £46,967).
Page 15
continued...

YMCA NORTHUMBERLAND
NOTES TO THE FINANCIAL STATEMEwfs - Continued
FOR THE YEAR ENDED 31 MARCH 2025
ST
YEAR ENDED 31 MARCH 2024 COI¥IPARATIVES FOR THE STATEMEIYT OF.: .
FINANCIAL ACTIVITIES
Total
Unrestricted Restricted
funds
funds
JjYCOil￿ AND ENDOWMENfs FROM
Donations and legacies
5.284
5,284
Charitable activities
Corc Activitics
As LTO
166,949
58,628
225,577
Other income
Totsl
175 383
234011
EXPENDITIJRE ON: '
Charitable activities
Core Activities
As LTO
177,141
79,857
256.998
Total
177 141
Net gains on investments
ET INCOMEIIFXPENDITURE)
Transfers between funds
(1,758)
(21,229)
(22,987)
Net movement in funds
(1,758)
(21,229)
(22,987)
RECONCILIATION OFFUNDS
Total fimds brought for¥Yard
298,999
54,500
353,499
TOTAL FUNDS CARRIED
FORW'ARD
297 241 a22L4
330.512
Page 16
Continued...

YMCA NORfHUMBERLAND
IYOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED31 MARCH 2025
TANGIBLE FIXED ASSET,S
Short
leasehold
Plant and
machinery
Totals
COST
At Olst April 2024
Disposals in year
At 31 it V￿rCh 2025
142,706
117,771
1 260,477
(510)
259 967
(510)
117261
DEPRECIATION
At l April 2024
Depreciatioll on disposals
Charge for year
142,706
108,379
(510)
251,085
At 31 March 2025
142 706
117261
259 967
IYET BOOK VALUE
At 31 March 2025
At 31 March 2024
The leasehold propety is for chaTitable use within the company and was last valued in May 2000 by an
¢xt¢rnal firni of Chartcred Surveyors. Thc directors arc satisficd that the aggregat¢ valu¢ of the IcaseboId
prop¢rty is not l¢ss than the aggregate amount at which it is stated in the accounts.
10. INVESTMENT PROPERTY..
FAIR VALUE
At l April 2024
and 31 March 2025
NET BOOK VALUE
At 31 Ma￿￿ 2025
At 31 March 2024
The freehold prop¢ty knoivn as TrTrICA, Waterloo Road, Blith is included at fair value bas¢d on tts
expected rental yield of12 %
Page 17
Continued...

YMCA NORTHUMBERLAND
NOTES TO THE FINANCIAL STATEMENTS- contfinued
FOR THE YEAR ENDED 31 MARCH 2025
11. DEBTORS: AMOUNTSFALLING DUE WITHIN ONE TrTAR
2025
2024
Stock
Trade debtors
Prepayments and accrued ilicome
474
3,693
750
11 CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024 .
Trade tteditors
Social security and other taxes
Other creditors
Accruals and def¢￿d incorrie
141
778
47
Deferred Ineome
The defeTrals included in creditors relate to those grants, donations and income specified &s relating to
a specific period and represent those parts of the grants, donations or income which relat¢ to periods
subsequent to the accounting ytrar end and are treated as ￿tS or income in advance, or alteniatively
where there are conaitions which must be fultilled prior to entitlement or us¢ of the grant or donation
by th¢ charity. Moven]ents during the year were as follows.
Balance at l April 2024
Released to income from charitable activities
Amount defe￿¢d in year
20,417
(20,'417)
Balance at 31 March 2025
13. PROVISIONS FOR LIABILITIES
2025
2024
Provisions
Reeoncllfiation of Openfing and Closing Provllsions
2025
2024
Provision at start of period
Unwinding of the disoount factor (interest expense)
Deficit contribution paid
Amendments to contrlbution schedule
15,471
954
(3,947)
18,565
733
(3,827)
Provision at end of period
Page 18
continued...

YMCA NORTHUMBERLAND
WOTES TO THE FINANCIAL STATEIVIENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
14. ANALYSIS OF NET ASSETS BETWEEII FUNDS
2025
Total
funds
2024
Total
nds
Unrestricted Restricted
fimds
fimds
Fixed assets
Invest￿￿entS
CUr￿llt assets
Cu￿ent liabilities
'ovision for liabilities
9,392
200,0(M)
161.955
{25 J64)
200,000
151,116
(43,343)
12 4781
200,(4)O
185,071
(72260)
33,955
(28,917)
295 295
30
IS. MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
3113125
At 114124
Unrestrlcted funds
General f￿d
Fair"ialue reserve
97,238
200.000
(1,943)
95,295
200.000
ResLtr!eted funds
Cost of Lii'ing
Drop-ii" Provision
Y Grow Project
Ieeting Space Refu
Youth Lounge
Ecp
y-fv1'￿5Ic
Neil Quinn
Cookery
RAF A1￿laY
Sew¢ll TTh￿t
.297,238
(1,943)
295,295
I,oio
1,175
16,133
4,340
9,062
(I,010}
(1,175)
(16.133)
(4,340)
(9,062)
487
1475
9)6
(474)
487
1475
996
1.080
1.554
TOI'AL FtJThDS
51
Page 19
contiIiued...

YMCA NORTHUMBERLAND
NOTES TO THE FINANCIAL STATEMENTS- contfinued
FOR THE YEAR ENDED 31 MARCH 2025
15. MOVEMINT IN FUNDS - eonttnved
Net movement in funds, included.in. the. above are as follows".
Incoming
resourccs
Resources
expended
Movement
Irt fuads
Unrestrlcted fvnds
Gen¢ral fijnd
171,158
{173,101)
(1,943)
Restricted funds
Jammin in Jarniies
YMCA- C.'ost of Living
Nortbumbcrlaad Coullly Council
Northumberland Childr¢n's Trust
Con)munity Foundation
Sir James Knott Trust
Newcasile Building Society
Ashington Town Council
Barbour Foundation
Youth Lounge
Joicey Trnst
1989 Willan Charitable TnLSt
Bernicia Foundation
F Aiiplay
Mccting Spac¢ Refurb
Y Grow Project
Drop ID-Provision
YMCA- Ivlet Trust
Garfield Weston
YMCA Englond & Wales
Neil Quinn
(968)
(I,oio)
(42,913)
(4.(M)41
(10,fy￿}
(3J33)
(5,000)
(2,000)
(2,000)
(9,062)
(2,000)
(5,833)
(5,833}
(474)
(4,340)
{IA133)
(1,175)
(4513)
(8,750)
(742)
(I,oio}
42.913
5,000
10.000
3,333
5,000
2,000
2,000
2,000
5,833
5.833
(474)
(16,133)
.(1,175)
5,000
8.750
742
102 122
130 358)
TOTAL FUNDS
Page 20
conlinued...

YMCA NORTHIJMBERLAND
IYOTES TO THE FINANCIAL STATKMEwfs - continued
FOR THE YEAR ENDED 31 MARCH 2025
15. MOVEMENT IN FUNDS kn conlinued
CompaTatives for movement in funds
Year EDded 31st March 2024
Net
movunent
in funds
Transfers
between
fL￿dS
At J14123
3113124.
Unrestricted fund$
General fLmd
Fair i'alue reserve
98.999
(1,758)
Restrlcted funds
Cost of Living
Drop-ln Provision
Y Grow Project
Meeting Space Reknb
Youth Lounge
Balance Project
Mortal Fools
Jean Dawes Fund
Warni Loungc Project
lu￿ Aa2p14ty
Sewcll Trust
298,999
{1,758)
29724t,
I,oio
{3,825)
16,133
4,340
18,124
6,082
1,500
244
335
2,436
3(hS
(9,(62)
(6,082)
(1s(x))
(244)
(335)
(882)
306
9,062
332741..
TOTAL FUNDS
Page 21
ontinued...

YMCA NORTHUMBERLAND
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
15. MOVEMENT IN FUNDS - contAnued
Year Ended 31st
March 2024 Comparativc net movement in funds, included in the above are as.follows:
Incoming
resources
Resources
expended
Gains and Movetnent.:
losses
in ￿ndS
Unrestricted fund5
General fund
Fair value reserve
175,383
(177.141)
(1.758)
Restricted funds
Cost of Living
Drop-ln Provision
Garfield Weston
Northumberland Children's Trust
Sir James Knott
Cell Big Local
Detsched Yollth Work
Bernicia Grant
1989 Willan Charitable TnL8t
Youth Loungc
i.oio
10,000
6.250
i 0,000
I,oio
(13,825)
(6,25Q)
(J 0,000)
(8,000)
(1,023)
(14,014)
(4.167)
(4,167)
{9,062)
(6,082)
(1,500}
(244)
(335)
{882)
306
1,023
14,014
4.167
4.167
(9,062)
(6,0.82).,
(ISW):
(244)
(335)
{882)
306
Mortal Fools
Jean Daweq Fund
Warni Lounge Project
RAF A1￿laV
Sewcll Trnst
79 857)
TOTAL FufiD8
Page 22
continued...

YMCA NORTHUMBERLAND
NOTES TO THE FINANCIAL STATEMENTS- contfinued
FOR THE YEAR ENDED 31 MARCH 2025
16. EMPLOYEE BENEFIT OBLIGATIONS
YMCA NOrthun￿l￿ participated in a Contributory pension plan providing defined benefits based on
f￿al pensionable pay for employ¢¢s of YMCAS in England, Scotland and Wales. The assets of th¢
YMCA Pension Plan are held separately from those of YMCA Northumberl and and at the year-
end these were invested in the Mercer Dynamic De-risking solutio￿ 62 % matching portfolio and 380/0
in the growth portfolio and Schroder (propety units only),
The most recent compl¢ted three-year valuation was as at l May 2020. The assumptions used which
haF¢ the niost significant effect on the results of the valuation ￿e those relating to th¢ assumed ratesof
return on &ssets held before and aft¢r retirement of 2.590/0 and 1.091/10 respectively, the. increase i.n
pensions in payment of 2.990/ts (for RPI capped at 50/0 pér ai]nurn), and the average life expectancy from
nornial retirement age (of 65) for a cuff¢nt male pension¢r of 22.0 years, female 24.4 years, and 23.7
years for a male pensioner, female 26.1 years, retiring in 20 years, time. The result of the valuation '
showed that the actuarial value of the assets was £146.1 m, which represent¢d 7￿/0 of the b¢nefits that
had accrued to members.
The Pension Plan was closed io new m¢mb¢rs and futur¢ service accrual with effect from 30.Apri,1.2007.
With tlie removal of the salary linkage for benefits all employ¢d def¢￿ed memb¢TS b¢came deferred
members as from l May 2011.
The valuation prepared as at l May 2020 showed that the YMCA Pension Plan bad a deficit of £39
million. YMCA Northumberland has been advised that it will need to make monthly contributions of
£249 fr0111 l May 2024. This amount is based on the current actuarial assumptions (as outlined.above)
and rnay vary in the future as a result of actual perfonnan¢e of the Pension Plan. Agreed future deficit
contributions have been discount¢d at a Tate of 30/0 {2024 - 3°/0). The current recovery period is 3, years
coiDmenciDg l May 2024.
2025
2024
Amounts du¢
Within one year
Aft¢r one year
Between one and two years
Between two and five years
Atier five years
3,094
6,290
3,094
9,283
Total
In addition, YMCA NO￿￿n￿[land may accruc liabilities in the event of the non-payment by other
participating YMCAS of their share of th¢ YMCA Pension Plan's deficit. It is not possible currently io
quantify the potential amount that YMCA Northumberland may b¢ called upon to pay in the future.
Page 23
continued...

YMCA NORTHUMBERLAND
NOTES TO THE FINANCIAL STATEMENTS - eontinued
FOR THE YEAR ENDED 31 MARCH 2024
17. RELATED PARTYDISCLOSURES
There were no Telated party transactions for th¢ year ended 31 March 2025.
I& LEGAL STATUS
YMCA North￿￿ is a company limited by guarantee. r¢gist¢red in England and Wales and has no.
share capital. The company's registered number and T¢gister¢d oifice address can be found within
Reference and Administrative D¢lails.'
The liability of each member in the event of winding-up is limited to £1.
Page 24

YMCA NORTHUMBERLAND
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
INCOME AND ENDOWMENTS
Donatlons and legacle
l)onations
5,023
5,284
Chvdrfitable activities
Propety ittcomc
YMCA Profit Sjjare
Cafe incotne
rants
107,641
3,399
2,398
152 003
3.L65
120 909
265,441
225,580
Other income
Othcr incom¢
Total incoming resources
273,280
234.014
EXPENDITURE
Charitable actlvities
Wages
Fm]ployers Nl
Pensioi)s
Rent, rates and water
WasÉe.Disposal
192,030
8,280
14,544
2,343
.381
5,282
13,236
4,329
2,589
1.630
2,026
9,480
23,023
1,492
2,867
1,488
1269
220
350
80
1,625
159,120
4,740
10,217
2,585
2,137
5,047
14,831
3,683
2,111
1,366
1,915
6,832
12,114
2,854
3,450
1,266
1,196
528
Light 2nd heat
Telephon¢, post and.8tationery
Subscriptions
Sundry exp¢nses
Training and Lonferences
Project and activity costs
Repairs and maintenanc¢
Caf¢teria costs
Travelling and subsistence expenses
Cleaning
Affiliation fees
Recruitmcnt
Staff Welfare
Bank Charges
Marke:ing and promotion
Depreciation of plant and machinery
7,353
298,956
252,831
This page does not forni part of the statutory fllwicial statements
Page 25

YMCA NORTHUMBERLAND
DETAILED STATEMEI¥IT OF FINANCIAL ACTIVITIES
FOR THE YEIIR ENDED 31 MARCH 2025
2025
2024
Support costs
Governance Costs
Accountancy. payroll and legal fees
4.503
Total resources expejmled
303 459
256.998
Net income before g21ns and losses
(30,179)
(22,984)
Recognised gains And loss
Recogniscd gains on invcstment propety..
Net income
This page does not forni part of the statutory f￿￿]cIal statements
Page 26