Registered Comp*ny Number: 03646202 Registered Charity Number: 1077798 BURTON UPON TRENT AND DISTRICT YMCA ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
BURTON UPON TREINT AND DISTRICT YMCA CONTENTS Pages Legal and administrative information Tnste¢s' armual report (including direetOTS' Teport) 4- 11 Ststement of Trustees, r¢5ponsibilities 12 Independent Auditor's report 13- 16 Statement of financial activities 17 Balance sheet 18 Statement of cash flows 19 Notes to the finan¢ial statements 20-35
BURTON UPON TRENT AND DISTRICT YMCA LEGAL AND ADMINISTRA TtVE INFORMA TION FOR THE YEAR TO 31 DECEMBER 2025 Legal and administrative iDform2tlon Full name Burton upon Trent and District YMCA Registered eompaDy number 03646202 Registered charity number 1077798 Registered Olee Northside House Northside Business Park Hawkins Lane Burton upon Trent stsffordshire DE14 IDB Bankers The Royal Bank of Scotland plc Bede House, I I Westem Boulevard Leicester LE2 7EJ Lloyds TSB Bank plc Ariel House, 2138 Coventy Road, Bimiingham B26 3JW Auditor UHY Hker Young 14 Park Row Nottinghaln NGI 6GR
BURTON UPON TRENT AND DISTRICT YMCA TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS REPORT) FOR THE YEAR TO 31 DECEMBER 2025 The Trustees present their report and th¢ audited financial statements of the charity for the year ended 31 December 2025. The Trustees have adopted the provisions of the Statement of Recominended Practice (SORP}"Accounting and Reporting by Charitie5" {FRS 102) in preparing the annual report and financial statements of the eharity. The finaneial staternent5 have been Prepared in accordance with the accountin8 policies set out in not¢5 to the accounts and comply with the charity's governing documenl th¢ Charitie5 Act 201 l and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their a¢counts in 8¢cordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) published in October 2019. Trustees of the cbarity The Direetors of th¢ ¢haritable company are its Trustees for the purposes of charity law. The Trustees who have served during the year and sinee the year end were as follows.. Board of management MTS P Ackroyd Mrs A Blockley Ms L Chapman (Chair) Mr R Dougan (retired 2 June 20251 Mr D Lambourne Mr D Noakes (elected 2 June 2025) Dr C Pidsley Ms C Sherratt (elected June 2025) Mr B Taylor (el¢¢t¢d 2 June 2025) Mr D Williams (Treasurer) rtd Company se¢re¢ary Mr P Laffey Senior m4nagement team Mr P Laffey Mr A Horsnail Ms Catherine Miles Chief Executive Operations Manager Senior Development Manager Stru¢ture? governance and mattagemtrtt Governing document Burton upon Trent and District YMCA was incorporated as a eharitabl¢ ¢ompany limited by guarantee, on 7 October 1998 and registered 2$ a ¢harity on 14 O¢tobeT 1999. It is governed by a Memorandum and Arti¢les of Association. Reerllitmertt #nd Appointment of Management Committee The Directors of the company are a]so ¢harity twstees for the purpose of charity law and under the ¢ompany'5 articles are known as members of the Board of Managernent, there are no other directors or trustees. Under the requirernents of the rnemorandum and articles of association the members of the Board of Management ar¢ ¢le¢ted to serve for a period of three years, after which they must b¢ put forward for re- election at the next Annual General Meeting.
BURTON UPON TRENT AND DISTRICT YMCA TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS REPORD FOR THE YEAR TO 31 DECEMBER 2025 The Board of Management seeks to ensure that the diverse Tange of services and activities provided by the charity are represented by a broad skill mix of it5 members. The Board is made up of mernber5 that have backgrounds in business, finance, legal. health, marketing and ¢ommunications. human resouTces and experi¢we of working with young people. In the event of skills being lost due to retirements, individuals are approached to off¢T themselves for eleciion to the Board of Management. Trustee induetion and training Existing trustees are already familiar with the prdctical work of the charity. New trustees are invited and enctsurdged to attend short induction sessions to fni1larlst themselves with ihe charity and the context within which it operates. These ate jointly led by the Chair of the Board of Management and the Chief Executive of the charity and ¢over.' Ihe obligations of the Board of Management members. the main doeuments whi¢h set out the operational fratnework for th¢ ¢harity including the M¢morandum and Articles of Association,. and resourcing and the Current financial p05ltion as set out in the latest published accounts. and futhre plans and objectives. Information and new51etters are also provided through the Charity Commission and YMCA Et]gland and Wales for all trustees. Trustees receive a copy of the Governance & Leade]ship publi¢ation. Risk m8Dagement The Board of Manag¢m¢nt has conducted a review of the major risks to which the charity is exposed. A risk register is in place and IS UEKiated and approved by the BoaTd of Trustees. In th¢ opinion of the Trustees, the key risks to which the charity is exix)sed are extemal funding Sources being unavailable. Where appropriate. systems or proc¢dures have been established to mitigate the risks the ¢harity faces. Internal control risks are minimised by the implementation of procedures for the authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety and safeguarding of staff, volunt¢eT5, clients and visitors to the projects. Polici¢5 and pr(edureS are regularly reviewed to ensuTe that they continue to meet the n¢eds of the charity and comply with statutory regulations. Orgxnisationsl structure Burton Upon Trent YMCA has a Board of Management of up to ten m¢mb¢rs who meet seven times a year. They are responsible for the strategic direction, govemance and policies of the charity. The Board of Managemeni also ha5 two Sub-committees, which tonsist of a personnel Committee, and a Finance & Fundraising Committee. Each sub-committee reports to the mwn Board of Management. The Chief Executive. OpeTations Mknager and Senior Development Manger also sit on the Board of Management but have no voting rights. A scheme of delegation is in place and day-to-day responsibility for the provision of the services rests with the Chief Executive, Paul Laffey, along with the Operations Manager, Andy Horsnail and S¢nioT Development MarwgeT, Catherine Miles.
BURTON UPON TRENT AND DISTRICT YMCA TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS REPORT) FOR THE YEAR TO 31 DECEMBER 2025 The Board of Trustees reviews pay for staff on an annual basis. These are measured and eonsidered against a rang¢ of factors such as goveTtunent legislation. company perf0Mn¢t, and affordability. Our aims and objectives Purpos¢s and *ims The ¢haTity's objectives and principal activiti¢5 aTe to benefit the public by promoting.. housing and support for young people and adult hoelesS people. the redistribution or sale of d(>nated furniture,. an em¢rgen¢y food bank for people in crisis. and family mediation and wunselling. Vision Our Vision is that everyone in our area will have enough to live on and a place to eall home. Thi5 YMCA will work with others, defeating homelessness. povety, disadvantage, and intolerance. We will achieve this through enteTpfi5ing solutions. promoting fAith a[ hope. Mission We are a Christian charity ¢ornmitted to making a positive difference to people's lives aThJ providing a safe and supportive environment for those who are homeless. Values We seek out- We actively look for opportunities to make a transfomiative impact on lives in the cojnmunities where we work and believe that every person is of equal valu¢. We welcome- We offer people the space they need to feel secure. respe¢ted, heard and valued. We look to serve other5 through faith, hope. inspiration 2nd enterpTiSe. We iDspirt- We strive to inspire each person we meet to nurture their iK)dy, mind and SPiTit, and to realise their full potential in all they do. W¢ Speak out- We stand up for people, speak out on issues that afyeet their lives, and help them to find confidence in their own voice. We serve othern- We are committed to the w¢llb¢ing of the communities we serve. EnsuriDg our work delivers aims The Board has taken some time to review its strategy and have d¢veloped plans for the coming three ye2TS. This review looks at what we aim to achieve and the success of each key aetivity. The review also helps us ensure our aims, objectives and activities remain focused on our stated purposes. We have referred to the guidance contsined in the Charity Commission's general guidanee on public benefit when reviewing our strategy and platll)ing our future a¢tivities. The Trustees will ¢ontinue to monitor the strategic objeciiyes and achievements. The trustees are of th¢ opinion ihat all the purw)ses of Burton upon Trent and District YMCA are for the benefit of the public. The trustees consider that they have Complied with their duties under section 4 of the Charities Aci 2011 to hav¢ due regard to public bencfLI guidance published by the Charities Commission.
BURTON UPON TRENT AND DISTRICT YMCA TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS REPORD FOR THE YEAR TO 31 DECEMBER 2025 AebievetneDts and performance Furniture redistribulion (Happy Homes) During the ye2T our furnitUTe Tedistribution service has continued to m¢¢t familie5, needs in the E&st Staffordshire, South Derbyshire, Tamworth and Derby communities. During opening times, the furniture staff and volunteer5 handled a large volume of items of furniture and visited local homes for collections and deliveries. After safety testing, we provided tnany iterns including cooker5, washing machines and fridges to families and individua15 in need. Additional efforts have again been Tequired to support a laTger base of familie5 in need of essential household furniture and effe¢ts. Food bank for the homeless The Charity was able to assist with the provision of basic food, which had been donated by local churches, schools. businesses. community groups and individuals. Many families and single people do not have anywhere to turn in times of ¢TIS15 and although support is restricted to 2-3 food bags per person. the charity endeavors to help in an etnergency. Toil¢tri¢s ond sleeping bags are also supplied to people who are sleeping rough. In 2025 we distributed 2,924 einergency food parcels to 3,921 people. of which 747 were under 18. Changes in benefits, sanctions, new benefit claims. unemployrnent, irnpaot of the cost-of-living crisis and iwjges to family and individuals, income were cited as to why the food parcels were needed. The food bank could not operate without the generosity of ihe local community with individuals, churches, schools, local businesses, and superniarkets regularly donating food. We have a large quantity of food donated during the 'Harvest Fesiival. and Christrnas period. We also purchased food items thai people could not afford to donate fTom donations and funds given to the Charity. Mediation for families and young people Discovering potential and supporting young people describes what the chority's supported housing WOTk is all about. It carries with it the idea of transforming a young person's life through a journey of discovery and of hope. The charity supports young residents (18-35) at its two ho51n8 projects.. Milton House and George Williams House. We understand that to help end homelessness we need to offer more than just accommodation and thai w¢ need to tsckle the underlying Cause of homelessness. During 2025 we met with many young people who were in danger of becoming homeless. We suprted them wiih h¢lp from OUT Outreach team and working with Housing Options. The aim of Family Mediation is to stTength¢n and rebuild family relationships so that young people ¢an remain living in the family home. The success of the program is for our mediation to be able to facilitate the adult and young person having that 'difficult Conversation,. Early. and strategic, intervention can stop family disputes from escalating to the tK)int when a young p¢rson is asked to leave home. The ages of ihe young people range from I I to 24 years old. The types of issues that families were dealing with include.. Unexplained development of violent outbursts, the afterrnath of the experience of family break-up. Young person retUTning to the family home, Tensions in single-parent families, Young peTson running away, the impart of safeguarding incidents on relationships, and the impa¢t of the cost-of-IiviTtg ¢risis.
BURTON UPON TRENT AND DISTRICT YMCA TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS REPORT) FOR THE YEAR TO 31 DECEMBER 2025 The mediation sessions help people communicate effectively, allowing foT honest and open di5CUSsion, in a non-judgmental and neutral environment. Mediation keeps fa]nilies together and helps them to communicate and build 5trongeT relationships leading to a stable and secure home life. As well as being ble to stay at home, in a stable and loving environment, we also notice improv¢rn¢nts in behavior and school attendance following family m¢diation. There are some circumstance5 when it isn't safe for a young person to remain at home. Mediation is noi offered in these cases and th¢ appropriate organisations are informed io ensure the relevant support 15 in ple. When a young person is still living at home but the latIonShIp between parent, stepparent or carer has become strained. we ¢an offer Fainily Mediation to help keep the young person at home. where it is safe to do $0. Our Mediators spend an average of five and a half hours wÉth ¢J¢h family and 9/0 of our mediations have had a positive outcome. Supported housing The charity houses people with a genuine need and always explains the project set up to them. In order that the young people are aware from the start, of what they can expect, it is explained that there are rules with which they need to comply. and equaily the chaTity has obligations to them, a¢ting on behalf of our Social Housing Landlord. under a license agreeent. Onc£ hous¢d, the housing staff assists with benefit applications. Tegistering with a do¢tor, obtaining a bank account. paying utiliiy bills, addres5 changes, and making friends. They talk with and encouTage the young person to work out their plans openly and honestly. This enables the best means of support to be determined, so that they can fully discover and achieve their goals. Regular SuPrt, usually one to one. is given and the support programmes vary to meet each person's needs. Most critical life skills, which include cooking, cleaning and budgeting. are covered and referral to more speeialised support services arranged where applicable. Close liai50ri with other agencies is maintained to ensure people are receiving ihe extemal expertise they ne¢d to progress with their lives. The support staff and the Chaplain are available, so if a young person has a problem or issue, or just needs to see a friendly face, they always have someone they can approach. They are learning to live a]one and stsnd on their own ttvo feet. but if they 51ip, they have support staff to turn to. Three volunteer counsellors offer Counselling Support on a weekly b1$ to those young people that need the service. Activities are provided, T¢sidents with mental health is5ue5 are supported and a 'pathway' is developed to support young people grow, thrive. and belong. Support for the young residents in preparing to Tnov¢ on aMmodation is given. Many apply for Local Housing Association accommodation. and support is provided with 2ppli¢ation5. At thi5 Stage, many are successfully engaged in education, Iraining or employment, and again. help to think about the next step ig provided. Reeonneet- adult supported 5ervic¢s At James Court Housing Project and in partnership with our Landlord Midland Heart. we operate a housing and sUPPOrt rl]ity ¢alled Reconnect. This project addresses the complex need5 of homeless p¢ople Coming directly off the streets. With thi5 Special facality in East StaffordshiTe homeless people have one locatson where they can have a shower, a Change of clothing, a food parcel and a friendly person to talk to. We aTe grateful to all our funders and the many individua15 that hav¢ supported our community fundraising for the development and running of the Reconnect Centre. Reconnect also offers 31 units of accommodation to single homeless people.
BURTOIY UPON TRENT AND DISTRICT YMCA TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS REPORT) FOR THE YEAR TO 31 DECEMBER 2025 Financial review The Net ineorne of £1 10,1190 arose from unrestricted activities. The shortfall in restri¢¢¢d funds of £92.774 refleets our commitment to delivering initiatives that exceeded available restTlCted grant income, together With the drawdown of restricted reserves io support this work. The Henry Smith Foundation grant, which funded our mediation service over the past Six year5, expired in November 2025. The three-year grant frorn The National Lottery Comjnunity Fund (Reaching Communities- Midland5 Region) is due to expire in June 2026. We extend our heartfelt thanks to both funders for their generous and sustained support. We are actively pursuing replaceinent funding to ensure these vital projects continue without interruption. The Surplus in llnr¢$tricted funds of £202,864 includes amounts designated for specific purposes. This primarily covers our extended commitrncnts under operating leases for George Williams House and James Court (now extended to the 2029 break clause) and the renewed le&%e for our office space at Northside Business Park, whieh secures our o¢¢upation until November 2031. Fundraising and donation income totalled approximately £142K in 2025. a reduction from the strong £174K achieved in 2024. This decline was largely due to reduced staffing levels throughout the year. A new team member joined at the start of 2026, and w¢ are optimisti¢ aix)ut a recovery in perfomiance. Our track record in this ar¢a continues to demonstrate the strength of our partnerships with local businesses. charities. and individuals. P¢rfomiance our Hgppy Hornes furniture stores improved significantly in 2025, rnore than covering direct costs and contributing meaningfully to central overheads. However, early 2026 trading has been challenging, particularly at our Burt(Trn store, where major roadworks have restricted access, resulting in turnover well below both the 2026 budget and 2025 levels. We are exploring a range of solutions. including diversifying sale5 channels and launching online trading. Our social boysing services delivered outstanding sU[ts in 2025, mainiaiDing full 0panCY throughout the year. This success reflects the dedi¢alion and skill of the team in minimising voids and tUTning around properties quickly. The 10-year operating leases for George Williams House and James Court provide lower short-term operating costs than the Previous management arrangements. We rernain fully cornmitted to investing in our housing properties to secure their long-term sustainability. This in¢ludes Milton House, which currently operates under a management agreement with Midland Heart. our aitn 15 to transitson this to an operating lease in due course. Re$erv¢s Policy The Trustees hav¢ a policy whereby the unrestricted funds not committed in long term lease commitments or invested in tangible fixed assets (the free reserves) held by the ¢harity would be up to 3 months average annual expenditure as defined in the following financial year's budgeL excluding depreciation and doubtfvl d¢bt provision. which equates to £538,393 {2024 - £513,776). At pr¢5¢nt the free reserves, as shown in note 23, stand at £356,979 (2024- £288,683).
BURTON UPON TRENT AND DISTRICT YMCA TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS REPORT) FOR THE YEAR TO 31 DECEMBER 2025 The Trustees acknowledge that current free reserves are below the policy target. reflecting recent operational demands. They will seek to rebuild reserves to the desired level as circumstances allow, with ongoing monitoring and review. ImvestmeDt Policy: Scope: This policy applies to all cash reserves and snvestments held by B YMCA. including funds pla¢¢d in savings or deposit accounts, which are considered investments as per Ch2rity Commission guidance. Objectives l. Preservation of C4pital.. Protect the B YMCA'5 cash r¢s¢rves to ensure funds are available for operational and progratnrnatio needs. 2. Liquidity.. Maintain suffjcient liquidity to meet short-term operational requirements and unforeseen ¢ircum5tances. 3. In¢ome Generation.. M&ximize inierest in¢ome on cash reserves within low-risk parameters to support the ehaTity'S aCtivitie5. 4. Risk M3nagemen¢'. Diversify deposit5 across rnultiple institutions to mlMize Finaneial Services Compensation Scheme {FSCS) protection and minimize risk. Prlnelpal funding sources The Charity is registered with the Fundraising Regulator and complies with their code of practice. Income 15 g¢neTated by the furniture showrtK)Tns with the prtncipal funding sources for the charity are currently by dy of gTants, housing rentals, contract income from East Staffordshire Borough Council and a number of Charitable Trt5. Our fundraising strategy now includes a whole range of activities that involve the Community in local fundraising. A5 a result ofthe diverse services, we provide with the need to continually generate income, the charity will continue to identify new opportunities for a much wider t8nge of ¢ommunity fundraising initiatives. The Charity has received no eomplaints related to fundraising. The Charity works lo protect vulnerable people and will not conduct behavior which is an unreasonable intrusion on i person's privacy, is unreasonably persistent or place5 undue pressure on a person to give money or other property. Volunteers VolunteeTS, including our Trustees, form th¢ backb)ne of our service, and of our cornmunity, providing dedicated hours of their time to support people transfonning their lives. During our operational activities the YMCA is tremendously privileged to benefjt from over 50 dedicated volunteers. Their valu¢, whilst difficult to measure in Strict financial iernis, must be seen to be fully apprlated. Visit our shops. for exatnple, and you will no doubt experience the nefit of what these amazing people offer. We held an xward5 cer¢mony that presented loog seryi¢e awards to volunteers at our annual staff and volunt¢¢T Christmas Party. 10
BURTON UPON TRENT AND DISTRICT YMCA TRUSTEES, ANNUAL REPORT (INCLUDING DIRECTORS REPORT) FOR THE YEAR TO 31 DECEMBER 2025 Current and future periods The charity plans to continue the activities outlined above in the forthcoming years, subject to satisfactory funding arrangements. The Trustees are reviewing our strategic plan and, in the meantime, the following area5 of development remain a priority.. We will continue to deliver on our strategio plan approved by the Board. 2. We will eontinue to consider and embed our'values, in everything we do,. 3. We will review our offer of accommodation and support for homeless people through recognL5in8 that statutory funding is time limited, and welfare reforni continues to impact the client gTOUP' 4. With East Staffordshire Borough Council, we will ¢ontinue lo develop a partnership to tackle homelessne55 at a strategic level. 5. We will Continue working with the w)licy team at YMCA England & Wales in responding strategically to government policy that impacts supported housing, young people and homele55ne55 and vulnerable lives. 6. We will continue to review our risk register and mitigate where we can. 7. We will ¢ontinue to monitor the growing nttds of the free emerg¢n¢y food service in Burton and supported by a network of churches, sch(x)Is, community groups and individuals. 8. We will continu¢ to re¢ruiL develop and equip the board of Trustees to ensur¢ il meets the diverse and changing needs of our community. 9. Our local fundTai5ing plans require imaginative ways of engaging with a wide and diverse supporter base. We will continue to develop new fundTaising initiatiyes linked to wid¢ning the ¢ommuni¢ation of our plans in tneeting local people's needs. and 10. With our 18th annual fundraising sleep out planned we will look to attrnct a diverse range of supporters, ra*sang awareness of homelessness and vital fuTtds for the charity. Auditor The auditor, UHY Hacker Young, will be Proposed for reappointment in accordance with se¢tion 485 of the Cornpanies Act 2006.
BURTON UPON TRENT AND DISTRICT YMCA STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR TO 31 DECEMBER 2025 The Trustees (who ar¢ a150 directors of the charity for the purposes of company law) are responsible for preparing the Tru5tees' Annual Report and the fEnancial statements in accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted A¢¢ounting Practice). Company law requires the Trustees to prepare financial statetnents for each financial year, which give a true aTKI fair view of the state of affairs of the charitable company and of the incoming resource5 aT application of resources, including the incom¢ and expenditure. of the charitable cornpany for that period. In preparing thes¢ fJnan¢ial statements. the Trustees are required to.. select suitable accounting policies and apply them consistently. observe the methods and principles in the Charities SORP. make judgments and estimates that are reasonable and prudenl,. stste whethei applicable UK Accowiting Standards have been followed, subjeet to any material departure5 diw105ed and explained in the financial statements; and prepare the financial slatements on the going concern basis unless It is inappropriate to presume that the charitabl¢ company will continue in operatLOn. The Trustees are responsible for keeping adequate accounting Tecords that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the rinancial statements cotnply 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. In so far as the Trustees are aware: th¢r¢ is no relevant audit information of which ihe charitable ¢ompany's auditor is unaware. and the trustees, having made enquiries of fellow directOTS and the ¥roup'5 auditor that they ought to have individually taken, have each taken 211 steps that helshe 15 obliged to take &$ a director in order to make themselves awar¢ of any relevant audit inf0mtiOrt and to establish that the auditor is awar¢ of that information. Approved by the Board of Trustees on and signed on its behalf by.. Date: I S May 2026 Ms Chai Chapm 12
7/UHY UHYH•¢k•rY•ung 14PaFkRow Nolbn9h•thF4G16tsft BURTON UPON TRENT AND DISTRICT YMCA INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES FOR THE YEAR TO 31 DECEMBER 2025 Opinion We have audited the filnCial statements of Burton upon Trent and Distri¢t YMCA (the 'charitable company,) for the y&v ended 31 st December 2025 which cornpri5e the Statement of Financial A¢tivitie5, the Ba]ance Sheet, Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is appltcabl¢ law and United Kingdoffl Accounting Standards, including FRS 102 The Finan¢ial Reporting StandaTd applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting PTactice). In our opinion the financial ststements.. give a true and fair view of the state of the charitable company's affair5 as at 31 December 2025. and of its incoming resources and application of resources, including income and expenditure, foT the year then ended. have been properly preEydred in accordan¢¢ wilh United Kingdom Generally Accepted A¢counting Practice. and have been prepared in accordance with the requirements of the Companies Act 21)06. Basis for OPiDion We conducted our audit in accordance with International Standards on Auditing {UKI {ISAs {UK)} and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial Statements section of our report. We are independent of the haritable company in accordance with the ethical requirements that aTe relevant to our audit ofthe financial ststetnents in the UK, including the FRC'S Ethietl Standard and we have fulfilled our other ethi¢al responsibilities in accordance with these requiTesnents. We believe thal the audit evidence w¢ have obtained is sufficient and appropriate to provide a basis for our opinion. Conelusions relating to going ¢oncer In auditing the financial 5tal¢ments, we have concluded that the trust¢es' use of the going con¢em ba515 of a¢¢ounting in the preparation of the fjtwicial 5tat¢ment is appropriate. B&sed on the work we have perfomed, we have not identifjed any material uncertainties relating to events or condition5 that, individually or collectively, may cast significant doubt on the charitable ¢ompany'5 ability to continue a going concern for a period of at least twelve months fTom when the finan¢iai statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other information The other inforniation comprises the infoTmation included in the annual report otheT than the financi81 statements and our auditor's repoTtthereon. The trustees are responsible for the other infomiation ¢onlained within the fInancial statement5. Our opinion on the financial statements does not cover the other information a[, except to the extent otherwise explicitly stated in OUT repor¢ we do not express any forni of assurance onclusion theteon.
•gUHY uHYk•rYwft• 14Patk flow Noititsgham N616GA BURTON UPON TRENT AND DISTRICT YMCA INDEPENDENT AUDtTOR'S REPORT TO THE TRUSTEES (CONTINUED) FOR THE YEAR TO 31 DECEMBER 2025 Our responsibility is to read the other information and, in doing so, consider whether the other information is mateTially inconsistent with the financial statements, or our knowledge obtained in the COUTse of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or appaTent materia] misstatements, we are required to deiermine whether theTe 15 a material misstatement in the financial 5tateinents or a material misstatement of the other inforniation. If. based on the work we have perfomied, we conclude that ther¢ is a mateTial misstatement of this other informatton, we are required to report thai fact. We have nothing IQ T¢POrt in this regard. Opinions on other matters prescribed by the Companie5 Act 21b06 In our opinion, based on the work undertaken in the course of OUT audit: the information given in the trustees, report for the financial year for which the finan¢ial statements are prepared is ¢onsistent with the financial statements. and the trustees, report has been prepared in accordance with applicable legal requirernents. Matters on which we are required to report by exceptlOD In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not ideniifjed material misstatem¢nt5 in the trustees, report. We have nothing to report in respect of the following matter5 wher¢ the Companies Act 2006 requires us to report to you if. in our opinion= adequate accounting records have not been kept, or returns adequate for our audit have not been received frorn branche5 not visited by us. or the financial statements are not Èn agreement with the accounting records 2nd returns; OT certain disclosures of trustees, r¢muneration specified by law are not rnade,. or we hkve n(Trt received all the infom)aiion and explanations we require for our audit- or the trustees were not entitled to preparc the financial statements in accordance with the small companies, regime and take advantage of the stnall companies, exemption in preparing the trustees, report and from the requirement to prepare a strategic report. Responsibiliti¢s of trustees As explained more fully in the tru5te¢5' responsibilities statement set out on pag¢ 12, the trustees are responsible for the preparation of the financial StateentS and for being satisfied that they give a true and fair view. and for such intertfdl control as the trustees determine is necessary to enable th¢ preparation of financial staternents that ar¢ free from material misstatement, wheth¢r due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern. disclosing, as applicable, matters related to going concern and using the going concem b&8is of accounting unless the trustees either intend to liquidate the charitable Company or to ¢¢t operations, or have no realistic alternative but to do g). 14-
UHY UHYH•¢k•rY4lU*O 14Pèfk Row NottbnthamNGI6GR BURTON UPON TRENT AND DISTRICT YMCA INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES (CONTINUED) FOR THE YEAR TO 31 DECEMBER 2025 Auditor's responsÉbilitie5 for the audit ofthe fittancial statements Our objectives aTe to obtain iea50nable assurance about whether the financia] statements &q a whole are fre¢ from material mi5Statement, whether due to fraud or error. and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS {UK} will always detect a material misslatement when it exists. Misstatements Can arise from fraud OT eOr and are considered material if, individua]ly or in the aggregate. they could reasonably be expected to influ¢nce the economic decisions of useTS taken on the basis of these financial statement5. IrregulaTilies, including fraud, are instances of non-complianee with laws and regulations. We design procedures in line with our responsibilities, outlined above, to dete¢t material misstatements in respect of irregularities, including fraud. The exlent to which our procedures are capable of dete£ting irregularities, including fraud is detailed below.. Based on our understanding of the charitable company and the industry in whi¢h it operates, we identified that the principal risks of non-compliance with laws and regulations related to the acts by the charitable company, whieh were eontrary to applicable laws and regulations including fraud. and we considered the extent to which non-cornpliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the prepaTation of the financial slatementg such as the Companies Act 2006. We evaluated management's in¢¢ntives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of conirols} and detsrniined that the principal risks were related to rent income, debtors and grant income. Audit procedures perfomjed by the engag¢ment team included.. Teviewing the systems, contro15 and procedures of the charity relevant to the preparntion of the fin&n¢ial statetnents to ¢n5ure these were in place throughout the year; evaluating management's ¢ontrols designed to prevent and detect irregularilie5' review of the financial statement disclosures to underlying supporting documeRtation,' review of corr¢5pondence with and report% to the r¢gulator& including correspondence with the Charity Commission; enquiries of management in so far as they related to the financial statements. testing of journals in particular joumal entries posted by UnUal users, P05tings with unusual descriptions, postings with unusual times and dates and p05tings with unusual and material evaluating whether there wL8 eviden¢e of bias by the trustees that represented a risk of at¢ri#l misstatement due to fraud. challenging assumptions and judg¢ments made by management in their critical accounting estimates,. reviewing the 8rant terrns and conditions to ensure grant income is being r¢¢ognised in line with the r¢l¢vant perfonnance obligations and corre¢tly ¢1ossified in line with the applicable financial reporting standards; reperforming bad debt calculations to ensure bad debt provisions are appropriate. and perlorming a detailed analytical review olincome in total to ensure the eomplet¢ness of rent, stOTe and other r¢venue. 15
<JUHY Tr4ParkR(wJ trl0tbn&mNGl6SP BURTON UPON TRENT AND DISTRICT YMCA INDEPENDENT AUDrroR'S REPORT TO THE TRUSTEES (CONTINUED) FOR THE YEAR TO 31 DECEMBER 2025 There are inherent limitations in the audit procedure5 described above and the further removed non- compliance with laws and regulations is from the events and tran5action5 reflected in the financial stateTnents, the less likely we would become aware of it. A150, the risk of not detecting a maierial misstatement due io fraud 15 higher than the risk of not detecting one resulting from eTror. as fraud may involve deliberate ¢on¢ealment by. for example. forgery OT intentional mi5representation5, or through ollusion. A lurther description of our responsibilities for th¢ audit of the financia] ststements is located on the Financial Reporting Council's website at- http'.l/ww.frc.org.uk/auditorsresponsibilitie5. Thi5 description form5 part of our auditor's report. Use of our report This report is made solely to the charitabl¢ MpanY'S members, as a body. in accordance with Chapter 3 of Pari 16 of the Companies Act 2006. Our audit work has been undertaken so that we rnight state to the company's members those matter5 we are required to State to them in an auditor's repoTt and foT no other purpose. To the fullest extent petmitted by law, we do noi accept or assume Tesponsibility to anyone other than the charitable company and the charitable company's members as a body. for our audit worl foi this reporL or for the opinions we have forffled. Chrls M¢Kain (Senior Statutory Auditor) for and on behalfofUHY Haeker Young Cbartered Accountants Statutory Auditor Date.. 18 May 2026 16
BURTON UPON TRENT AND DISTRICT YMCA STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 Unroitrftted fvnd5 Total knd5 Jfidj Totsl Ineorning rttouree$: from 8en¢rnted fund$: Don31ions and 1¢8acies A¢iivitie5 for raising runds.. Fundraising & Comjns Non housirt8 iental in£om¢ Investment incomc 13.218 13.Zl8 9.241 9,241 131.373 131.373 164,984 164,984 5.850 5,850 5,963 5,963 33,615 184,056 33.615 184.056 12.634 192,822 12,614 192,822 Frorn eh•rlt•bl¢ Happy Ilomes Housing FoodbBnk 457.369 1,261.658 457.369 1,460,285 26.404 2,128.114 447,650 1.262.694 455,650 1.510,468 25,146 2.183,986 198,627 26,404 225,031 247,674 25,146 280,820 Tofal incording r¢sourt I,3.083 1,903,166 ReSOUTces exptnded.. Raising fuvds.. Fundraising & Comms Cbirft4ble A¢tiviti¢s Goverttan¢¢ tD5ts Total eXpendItr¢ 48,LlS 48,115 64,339 64.339 1.628.613 24,LN)3 1.700,731 317.805 1,946,418 24.W3 2,018.536 1.634,008 22,164 1,720,511 298,045 1,932,053 22,164 2,018,556 317,805 298,045 tt incom¢ll¢xpe#$¢l 202,352 192,7741 109.578 182,655 117,2251 165,430 UrJreali$ed 8airt on investm¢ni 512 512 39 39 12 Transfeis between funds Net moveent fund$ 133,0611 33,061 14,LixII 169.803 159,7131 110,090 178,694 113.2251 165.469 Retollelll¥ilon of fuDds'. Toial funds brought forward 1,556,659 158,053 1,714,712 1,377.965 171,278 1,549,243 Tot*1 fuDd5 carried forwird 1,726,462 98,340 1.824,802 1.556.659 158.053 1.714,712 All incom¢ and ¢xpcndilurc d¢riv¢ frotn continug activities. The ehAriiy h&s rew8niscd gains 01 losses oiher thaD the net oVeent in funds for the y¢ar. 17
BURTON UPON TRENT AND DISTRICT YMCA BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 No¢e Flxed #ssets Tangible assets Investment5 475,464 881 490.433 369 12 476,345 490,802 Current asstt$ Debtors Investments Cash & cash equivalents 13 14 14 251,637 724,726 680,630 290,998 200,000 1,029,728 1,656,993 1,520,726 Creditors: amounts falling due within one yvdr Is 270,375 253.097 Net f urrent assets 1.386,618 1,267,029 Total a95ets less current 1,862,963 1.757,831 Creditors: amounts falling due after more one year 16 (38,161) (43,119) Net gssets 1,824,802 ,714,712 Charity funds Unrestricted funds Restrict¢d funds 23 23 1,726.462 98,340 I,S56,659 158,053 Total eharity funds .824,802 1,714,712 These financial staternenls were appToved by the Truste¢5 on 18 May 2026 and were signed on their behalf yllll Chap 8TyI Williams Treasurer Ch 18
BURTON UPON TRENf AND DISTRICT YMCA STATEMENT OF CASH FLOWS FOR THE YEAR TO 31 DECELVIBER 2025 2025 2024 Not¢ Casb flow Irom operating attavitie5 Cash generated from OTationS 19 158,858 213.375 Ntt eash flow from operating activities 158,858 213,37S Cash flow from investing aetivities Investment income Proceeds from rnaturity of investments Purchase of current investments Purehase of tangible fixed assets 33,615 12,634 200.00 (724,726) 8,331 (200,000) 38,439 Net e5h flow from investing activitie5 {499,442} {225,805) Casb flow from fiDaneing activities Mtsrtgage interest paid Mortgage repayments {3,556) (4,958) (8,545) (144,626) Net cash flow from fiD•n¢ing etivities (8,5141 (153,1711 Net ID¢r¢a$el{Decrease) in cash and Cash equivalents (349,098) (165.601) Cash and eash equivalents #t beginning of the ye8T 1,029,728 1,195,329 Cash and cash equivalettts at ethd ofthe year 680,630 1,029,728 Cash and e#$b equivlents eonsists of: Cash at bank and in hand Maturing within 3 months Total casb cash equivalents 471,820 208,810 680.630 1,029,728 1,029,728 19
BURTON UPON TRENT AND DISTRICT YMCA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 2024 Accounting policies The following accounting policies have been applied consistently in dealing with items which aTe eonsideTed material in relation to the Charity's financial statements. (a) Basls of prepara¢ion The charity constitutes a public benefit entity as defined by FRS 102. The financial staternents have been prepared under the historieal cost convention and in accordance with Accounting and Reporting by Charities.. Statement of Recommended Prwtice applicable io charities pr¢paring their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of ITeland {FRS 102} published in (kiober 2019 affecting reporting periods beginning on or after l January 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Cofflpanies Act 2006 and UK Generally Accepted Accounting Practice as it applies from l January 2015. The financial statements are prepared on a going concern basis under the historical cost convention. modified to include tertain Èteffts at fair value. The financial statement5 are presented in sterling which is th¢ fvnctional currency of the charity and rounded to th¢ nearest £. The significant accounting policies applied in the preparation of these fitmncial statements aTe set out below. These policies have been consistently applied to all years presented unle%5 Otherwise stated. (b) Going foTr£ern The trustees consider that there are no material uncertaintie5 about the charitable company's ability to continue as a going concern. The most significarrt area of consideration is the level of incom¢ which needs to be raised each and every year and is covered in more detsil in the financial review and risk managernent sections of the trustees, annual report for more information. Ac¢ordingly. they continue to adopt the going concern concept in preparing these financia] statements. (¢) Fund A¢COilllting Unre51ricledfunds Unrestricted funds are available for use at the discTetion of the Trustee5 in fvrtherance of the general objectives of the charity and which have not been designated for other purposes. Designuledfunds Designated funds comprise unrestricted funds that have been set &ide by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. The Tru5tee5 have d¢signated a value equai to fixd assets I¢ss Telated loang, to refleet th¢ ¢apital of the organisation. This will move annually in line with the rnovement of the capitsl assets of lh¢ ¢twity. Reslridedfunds Re5tri¢ted funds are fvnds which are io b¢ used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specifi¢ fund. The aim and use of each Teslricted fijnd is set out in the notes to th¢ financial statements. They are accounted for separately and the ndS are held in the g¢n¢ra] bank account. -20-
BURTON UPON TRENT AND DISTRICT YMCA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR TO 31 DECEMBER 2025 (d) In¢ome All income is included in the Siaternent of Financial Activities ("SOFA") when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably. and it is probable that the income will be received. Legacies- entitlement is the earlier of the charity being notified of an impending distribution of the legacy. or the legacy being received. Donal¢d fllItIeS are included ai the value to the charity where this Can be quantifjed, and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers. Grants for immediate expenditUTe are accounted for when they be¢ome receivable. Grants received for specifi purposes are treated as restricted funds. Grants restri¢t¢d to future accounting periods are deferred and recognised in those periods through restricted funds. Happy Homes shop income 15 recorded within the accounts on receipt of payment. Donatjor15, fundraising and voluntary income are accounted for gross when reeeived. (e) Eipenditure All expenditure is ac¢ounted for on an accruals basis. (D Allocation of eost$ Costs are allocated between expenditure categories according to the ttre of the cost. Where items involv¢ more than one category, they are apportioned between the categories on a basis consistent with the staff time. (g) Operating leases Rentals applicable to operating leases are Charged to the SOFA over the peTiod in which the cost is incued. (b) Support eosts Support costs include the cost of the governance arrangements of the charity such as external audit, legal advice for Trustees and costs associated with constitutional and 5tatulory compliance, &8 well a5 marketing communications, PR and management accounting support. Support wsts are allocated across the association'5 oli¢ni facin8 actiYitie5 based consid¢Tation of the Support function's time and effort involved with ¢a¢h departMentIa]vlty. This tak¢s place during the budgeting process. {i) Tangible fixed assets and depreciatloll Fixed assets for use by the charity are Capitalised at cost. where aCqUiTed, or market Yalue as deterniined by the Trustee5 wh¢T¢ donated. They are slated in the a¢¢ounts at cost or original value less depreciation. Depreeiaiion is ¢al¢ulated to write off the cost of valuation of the fixed assets, less their e%tiTnated residual value, over their expected usetul lives on the following basis: 21
BURTON UPON TRENT AND DISTRICT YMCA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR TO 31 DECEMBER 2025 (i) Tangible fixed *s$ets and depTe£iation (continued) Freehold land Freehold property Housing project equiprnent Equiptnent (excluding computers) Computer and networking equipment Furniture, fixtures al fittings Motor vehicles Happy home5 Equipment Not depreciated 1 /0 Straight lin¢ basis IOO/o Straight line basis 10/0 Straight line basis or life of the project if projeet Telated 250/0 siraight line basis or life of the project if project Telated 4/. 20Q/D Straight line basis on asset by asset basis I /0 slraight line basis 4 /ts- 20Q/o gtrydight line basis on asset by asset basis (i) Pensiorts The charity operates defIned ¢ontribution pension scheme. The assets of this scheme are held separately from those of the charity in independently administered funds. Contributions for the year are charged in the Statement of Financial Aetivities. (k) Taxation The company is considered to pass the iests set out in Sch. 6, para. l of the Finance Act 2010 and therefore it meets the definition of a eharitable company for UK corporation t&Y purpose5. AOrdIngly, the company is )tenlially exempt from taxation in respect of income or capital gains Teceived within categories eovered by Pt. I I, Ch. 3 of the Corwraiion T&x Act 2010 OT s. 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. (l) Cash at bank and in hand Cash at bank and cash in hand includes cash and short temi highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the dep)sit or similar account. (m) Current asset inve5tm¢Thts Current asset investments repr¢sent amounts on fixed term deposits maiuring in six months or less, they're never placed for more ihan six months. Donations and Leg#¢ies 2025 2024 Unrestrieted RestTlCted fuMd5 funds Unrestricted Restricted funds funds Total Total Donations & Le8acies Fo(MJbaAk donabons 3,093 10,125 3,093 10,125 999 8,242 999 8,242 13,218 13,218 9.241 9,241 Gift aid on furniture donations is included within income from charitable activities in note 4 below 22-
BURTON UPON TREIYT AND DISTRICT YMCA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR TO 31 DECEMBER 2025 Gr#Dts receivable 2025 2024 UArMtrl¢lcO ItMtfi¢t•d Umrutritt Totsl Totsl Commllnity Foundaiicd- J&0 Lloyd fund Participation Leatheiselleys Wellbeing H&b National LoTtery Community Fund- RC Midlund5 RcBion Flouiing SupwTI & R¢cgtTNfcI servtces Hry Smith Foundation Iniwovirig Lives 29 MAY 1961 Charitabl¢ TN81 Coinplex Needsswpori ESBC Navs8alorEtner8ency b¢ds grani To11 HousiDE 5.(K)O 25,0(Kl 25,01 109.217 109.217 104.674 104,674 1,410 60.000 60.0(K) 5.000 5.000 5.(X)O 78.000 78.0 78.000 78.OtJ) 198.627 198.627 25.000 247.674 272.674 ba To assisi Foodbank National Loiiery Cornmunity Fund- RC Midlands R¢gion 26.404 26.404 25.146 25.146 ToiAI Foodbnk 26.404 26.404 25,146 25.146 Consolidated ChariEie5 of Burton- Van Purchase Tot1 Hppy Ilomes 8.IM)O 8.000 8.(N)O 8.000 Tot1 GrAnls Rteeivablt 225.031 225,031 25.(XK) 280.820 305.820 23-
BURTON UPOIY TRENT AND DISTRICT YMCA LYOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR TO 31 DECEMBER 2025 Income from charitable activities 2025 2014 UDrEitri¢t¢ Aods Rrtstrlti fullth Totsl RMlrl¢t•d SJKd Total Housing". Jmes Court Milton Hou$¢ Georg¢ Willia3 House Grants S¢rVi¢¢ Lcvrl AgTeem¢nls Othci Income 551.798 335,944 337,011 551.798 335,944 337,01 537.761 324,162 325.568 25,000 49.903 300 1,262,694 537,761 324,102 325.568 48,524 49,903 300 1,286218 23.524 36,552 353 1,261,658 36,552 353 1,261,658 23,524 Free to rIdent 5ervLIt5'. Wellbeing hub grants Oih¢r resident seTvi¢es grnnts 11.410 11,410 65,000 65,000 187,217 198,627 187,217 198,627 159 150 224,150 159 150 224,150 Tot1 Housing Happy homes: 1,261,658 198,627 1,460.285 1,262,694 247,674 1,510,368 SIoTe sales GranL% S¢tvicc Level agreement5 Gift aid on furniture donaiions Oih¢T Income Total 11gppy bomes Foodbnk: GTants 434,980 434,980 429,538 429,538 8,000 1.418 8.000 1,503 1.503 1,418 19,336 19,336 1,550 457,309 16.414 280 447,650 16,414 280 455,650 457,369 8,0(X) 26.404 225.031 26.404 1,944,058 25.146 280.820 1,719,027 1,710,344 1,991,164 Investmettt Irteomt 2025 2024 UDrtitfitted AMtri¢¢ed TotAI Re¥¢ri¢¢4d funds Total Interest on dep95it5 Inveslrn¢nt dividend 33,589 26 33,589 26 12,612 22 12,612 22 33,615 33.615 12,634 12.634 24-
BURTON UPON TRENT AND DISTRICT YMCA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR TO 31 DECEMBER 2025 Totsl Resourees Expended on charitable etivities & governan¢t HDusln8 Happy hornes FtsDdbaThk Totsl 2025 Tot12D24 Directly ineurred: People related Outsoureed servi¢es Premises related Housing charges Vehicl¢ related Office support costs Overh¢ads Other expenses Depreciation Direct Direct Direct Direct DiTect DiTect Direct Direct Direct 793,845 3,069 194,977 30.323 6,466 20,146 4,645 29.611 6.697 1,089,779 Support eo$ts allocated to activities: 233,431 15,942 1,043,218 1,026,944 3.069 16,052 282,874 260.882 30,323 30,279 32,253 20,842 29,075 26,265 30,424 33.611 104,958 212,554 87,897 25,787 8,929 8,533 67,440 9,661 441,678 17,246 7,907 23,849 17,246 1.572,552 1,644.766 People related Premises related Office support costs Overheads Other expenses Depreciation headcount headcount headcount headcount headcollnt head¢ount 179.655 10,851 8,589 74,425 6,622 4,447 284.589 59.646 3,603 2.852 24,709 2,198 1.476 94,484 7,600 459 363 3,149 280 188 12,039 6,757 253.658 14.913 11,804 102,283 9,100 184,149 13,907 13,982 84,886 6,762 6,757 397,869 309,451 Total 1,374.368 536,162 35,888 24,003 1,970,421 1,954,217 Restricted exp¢nditure Unrestricted expenditure 294,643 1,079.725 23,162 12,726 317,805 298,045 24,3 1.652.616 1,656.172 536.162 Total resources exptnded on raising funds: 2025 2024 Albc•tsd Incirr¢d Totsl Tothl People related Outsourced Services Premises related Office support costs Overhead5 Other expenses Depreciation Time 33,820 1,800 26 1,069 9.728 33,820 1.800 26 1,069 9,728 841 831 48,115 52,316 2,440 1.190 7,147 498 748 64.339 831 48,115 Restricted expenditure Unr¢stri¢ted expenditure Activities for raisitlg funds are als(Tr involved in securing grant irteome, See not¢ 3 above. 64.339 -25.
BURTON UPON TRENT AND DISTRICT YMCA NOTES TO THE FINANCIAL ST ATEMENTS (CONTINUED) FOR THE YEAR TO JI DECEMBER 2025 Staff costs 2025 2024 Salaries and wages Social security costs Pension Costs 1,163,369 117.275 22,135 1,121,407 83,690 23.579 Total direet tmployment fosts 1,302,779 1,228,676 Other staff related costs: Recruitment and trainin8 Travel expenses 23,173 4.744 27,071 7,662 27,917 34,733 Average nurnber of employees 52 55 l employee received emoluments of more than £60,000 but less than £69,999 {2024- 1). Four (2024 - 2) metnber5 of the Senior Leadership Team served during the year. The aggregate payrg11, social security and pension eost of the Senior Leadership Team was £171,701 (2024- £120,908). One trustee. appointed in June 2025 had a eonn¢cted person in employment with the charity. See note 9 below. Trustee5 remtratIon and expens¢s During the year, the charity employed the sp(TrU5¢ of a trustee in a service delivery role. The Gross salary paid in respeci of thi5 employment amounted to £19.523. No compar2tiv¢ amount is shown for the prior yeai because the related party relationship did noi exist at that time. The employment was on the ¢harity's Standard terms and conditions. The trustee t4)ok no part in the decision relating to the ap1]ntMent. which occurred much earlier, nor relating to remuneration. There were no outstanding balances in the yekr. Apart from the above there were no other related paty transactigr15 (2024- nil) Trustee indemnity insurance is maintained by the chaTity. -26.
BURTON UPON TRENT AND DISTRICT YMCA NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR TO 31 DECEMBER 2025 10 Net In¢ome/(expenditure) N•te 2025 2024 Nei income/(expenditure) for the year is stated aft¢r charging: Rent due under operating l¢as¢s Auditors, remuneration- audit services {ex¢luding VAT) Depr¢¢iation of fixed assets Loss on disposal of fixed assets 150,295 7,800 23,300 148,488 7,600 23,850 16,784 196,722 li 181.395 11 T#ngible fixed asset$ otR(t & H*ppy hornt Freeboid property Comp¥ttr oqryipmei¢ equlpmtDt Motor Vebkn Total Cost At l January 2025 Additions 390,000 28,281 4,608 74,278 900 52,802 2,823 82,344 627,705 8,331 At 31 Decernlxr 2025 390,000 32,889 75.178 55,625 82,344 636,036 Depreciation At l January 2025 Charge for the year 1,951 1,951 20,359 1,944 52,420 4,609 37,342 7,345 25200 7.451 137,272 23,300 At 31 December 2025 3,902 22.303 57,029 44,687 32,651 160.572 Net book value Al 31 D¢¢ernber 2025 386,098 10,586 18,149 10,938 49,693 475,464 Ai 31 D¢¢¢mber 2024 388.049 7,922 21,858 15.460 57.144 490,433 Includ¢d in the cost of freehold property is land with an estimated cosi of £194,866 (2024 - £194.866) which is not depreciated. Assets are all used for charitable purposes. A revaluation of the freehold property took place on 6 December 2023 and WAS undertaken by Rushton Hickman Limited, property agcnts and chartered surveyors based in Burton upon Trent and is based on vacant possession. 27-
BURTON UPON TRENT AND DISTRICT YMCA NOTES TO THE FINANCIAL ST ATEMENTS (CONTINUED) FOR THE YEAR TO 31 DECEMBER 2025 Underthe historic cost convention. the carrying value of the freehold property at DeMber 31" 2025 would be £510,503. 12 lttvestments Listed Investments- Valuation 2025 2024 At l January Revaluation 369 512 330 39 At 31 December 881 369 13 Debtors 2025 2024 Trade debtors Other debttsTS Prepayments and a¢¢rued income 86,304 128,509 36,824 84.852 169,679 36,467 251.637 290,998 14 Cash & Short-Ttrm Investments The charity invested Cash in short-temi fixed deposits to generate additional interest income. These deposit investments amounted tg £933,536 at the year end. which ar¢ analysed below. 2025 2024 Cash Equivalents Maturing in March 2026 {mh 2025) Cash on deposit 208.810 471,820 200,000 829,728 680,630 1,029,728 Current asset investments Maturing between 3 and 6 months Cash on 30-day and 95-day notice 310,805 413,921 724,726 200,000 200.000 28-
BURTON UPON TRENT AND DISTRICT YMCA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR TO 31 DECEMBER 2025 15 Creditors: amouthts falling due within One year 2025 2024 Mortgage loan Trade creditors Other Creditors Other taxation and Social security Accruals and deferred income 4,88) 9.494 168,085 26.906 61,007 4,375 12,268 158,165 21,075 57,814 270,375 253.697 The tnortgage 15 secured against the property to which it relates. 16 Creditor$: amounts falling due after more than one year 2025 2024 Mortgage loan 38,161 43,119 Mortgage maturity analysis.. Due between one and two years Due between two and five yeajs Due after five years 5,276 18,290 14,595 4,733 16,845 21.541 38,161 43,119 The mortgage has an interest rate of 3.5/0 above base and is due to be fully repaid in Deceinber 2032. The mortgage loan is secured on the charity's freehold property at 24 Borough Road, Burton upon Trent. In April 2024, an additional payment of £137,378 was made to reduce the total interest payable over the loan period, substantially reducing monthly repaytnents. The total interest paid in the year amounted to £3,556. {2024-£8,5451 17 Operating Lea$e Commitments Non-cancellable operating leases relate to land and buildings and equipment. At 31 December 2025 the charity htd minimum lease payments under non-cancellable operating leases as set out below.. 2025 2024 Within one year Within two and five years Greater than 5 years 153,213 369,596 10.254 142.007 279,031 533,063 421,038 -29-
BURTON UPON TRENT AND DISTRICT YMCA Y40TES TO THE FINANCIAL ST ATEMENTS (CONTINUED) FOR THE YEAR TO 31 DECEMBER 2025 In 2024, lease commitments were assessed based on the assumption Ihat two property leases would expire in 2027 if their respective bTeak clauses were exercised. However, following a recent review the trustees and management now expect the leases to continue to the next break clause in 2029. 18 Pensions Defined ContriblltloD Seheme Contributions charged during the year totol £22,135 (2024-£23,579). £6,036 is outstanding as at the year- end (2024- £5,593). The balance is included within other creditors. 19 Reeonclliation of net income to net cash flow frozD operating activities 2025 2024 Net movement in funds for the year 110,090 165,469 Depreciation L05s on disposals and write offs Inv¢s¢ment income Mortgag¢ inteTest paid Gain on investment Decrease/(Increase) in debtors Incre8s¢)/(De¢rease} in creditors and provisions 23,300 23,850 16,784 (12,634) 8,545 {39) 143,721) 55,121 {33.615) 3.556 (512) 39,361 16,678 158.858 213.375 20 Change in net debi Otltr 3] DErrnber J•D¥iry IKS C*&h 2025 Cash & equivalents 1.029.728 {349,0981 680,630 1,029,728 (349,0981 680,630 Loans falling due within one year Loan5 failing due after more than one year (4,3751 (43,119) 4,958 {508) (5,4661 5,466 {4,883) (38,161) 982,234 (344.648) 637,586 21 Tran$sction$ with Trustees or other related parties One trusiee, appointed in June 2025 had a related person in employment with the charity. See note 9 abov¢. 30-
BURTON UPON TRENT AND DISTRICT YMCA NOTES TO THE FINANCIAL STATEMENTS (CONTllYUED) FOR THE YEAR TO 31 DECEMBER 2025 22 Company limited by guarantet The charity is a ¢ompany limited by guarantee and as such does not have a share capital. The liability of the members is liinited. Every member of the company undertakes to eontribute to the a55¢ts of the cornpany in the event of the same being wound up while he is a member. or within one year after he cease5 to be a member, for paymenl of the debts and liabilities of the company contracted before helshe ceased to be a member, and of the costs. char¥es and expenses of winding up, and for the adjustment of the rights of the contribuioTies atnong themselv. such amount as may be required, not exeeeding £1. 23 Movement in funds D¢signat¢d funds- capital assets The Trustee5 have designated a value equa] to fixed assets less related loans to refleet the capital of the organisation. This will move annually in line with the movements of th¢ Capital assets of the charity. The transfeTS between the designated and unrestricted funds are in order to reflect this. Deslgnated funds- lease eommitrnents These reflect the minimum future eommitments on existing operating leases per note 17. The transfeTS between the designated and unT¢Strided funds are in order to reflect this. Designated funds- development projects The Trustees have set aside £404,000 towards future planned developments. This could include a possible eontribution towards the purchase of existing leased properties by a partner YMCA to secure Burton upon Trent YMCA'S housing services for the long tertn. Re5tri¢t¢d funds These funds can only be applied for purposes, as specified by the funders. They are accounted for separately and the funds are held in the geneTal bank 2CCOUnt. See below for detai15 of each restricted fund. Tr*nsf¢rs between funds A net transfer of £33,061 was made from unrestricted to restricted funds during the year. This was required to cover the full cost of meeting our residents, additional complex needs, which were partly supported by a grant fr(Trm the 29 May 1961 Charitable Trust. 31
BURTON UPON TRENT AND DISTRICT YMCA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR TO 31 DECEMBER 2025 23 Movement in funds-summary Current ye8r t I5 ¢ipeided Transfers Jl Dee2025 UnrtriCted funds General funds ("fTee Teserves,) Total free reserves 288,683 288,683 1.903.595 1.700731 134,568 1,903,595 (1,700,731) (134,568) 356,979 356.979 Designated funds Capiial assets Lease cornmiknents D¢v¢lopment Projects 442,938 421,038 404,000 (10,5181 112,025 432,420 533.063 404,000 Total unrestricted fund5 2025 1,556.659 1,903.595 {1,700,731) (33,061) 1.726.462 Restrleted funds Community Foundation {J&O Lloyd Trust) Positive Paihw(rys ESBC grant New Emergency beds & AfavEgalor grant National Lottery Cotnrnunity Fund- RC Midlands region Henry Smith Foundation Improving Lives Community Foundation (J&0 Lloyd) Pariicipaiion 29 May 1961 Charitable Trust Stspporiing Compldy needs provision Total restricted fund5 2025 7,205 (402) 6.803 15,928 78,000 (72,605) 21.323 60,118 13S,621 (146.369) 49,370 74,802 1,410 {60,368) 15,844 5,000 5,0(M) 5.000 (38,061) 33,061 158,053 225,031 {317,805) 33,061 98,340 Total funds 2025 1,714,712 2,128,626 (2.018.536) 1,824,802 -32-
BURTON UPON TRENT AND DISTRICT YMCA NOTES TO THE FINANCIAL STA TEMENTS (CONTINUED) FOR THE YEAR TO 31 DECEMBER 2025 Movement in funds (contlnued) Comp4rative 2•2 IF4¢ TrJslE 3l Dt2024 Unrestricted funds GeneTal fund5 {'"'free reserves") Total free res¢rves 283,532 283,532 1.903.205 1.720.511 177.543 ,903,205 (1,720,511) {177,543} 288,683 288,683 Designated fund$ Capital assets Lease commitments Development Projects 300,508 389,925 404,000 142.430 442,938 421.038 404,000 Total UDrestricted fllnds 2024 1,377,965 1,903,205 {1,720,511) {4,000) 1.556,659 Restricted fuDds Community Foundation (J&0 Lloyd Trust) Positive PalhWS East Staffordshire County Council Rough sleeper autreach ESBC grant New Emergency beds & Navigalor granl National Lottery Community Fund - RC Midlands region Henry Smith Foundation Improvinx Lives Consolidated Charities of burton Van purchase 29 May 1961 Charitable Trust Supporiing Compla¥ Aeeds provision Total restricted funds 2024 10,o(x) (2,795) 7,205 9,806 (9.806) 16,281 78,000 (78,3531 15,928 67,565 129,820 (138,1981 931 60,118 67,626 00,O(K) (52,824) 74,802 8,000 (8.1X)01 5.000 125,875) 20,875 171,278 280,820 1298,045) 4,000 158,053 Total fund5 2024 1,549,243 2,184,025 (2,018,556) 1,714.712 33
BURTON UPON TRENT AND DISTRICT YMCA NOTES TO THE FINANCIAL ST ATEMENTS {CONTINUED) FOR THE YEAR TO 31 DECEMBER 2025 24 Analysls of Fund$ Current year Cirrtlll NDM-r4rrew¢ Flxwj 1¢15 Unrestricted Designated Restricted 881 475,464 621,590 (265,492) 937,063 (4.883) 98,340 356,979 (38,161) 1.369.483 98,340 476,345 1.656.993 (270,375) 138,161) 1.824,802 Comparative T•lal Unrestri¢t¢d Designated Restricted 369 490.433 537,636 (249,3221 825,037 (4,375) 158,053 288.683 1,267.976 158,053 (43,119) 490,802 1.520.726 (253,697) (43,119) 1,714,712 25 Descriptiort of funds Tb¢ Community foundation for Staffordshir¢- The J and O Lloyd fund - Positive Pathways The fund generously allocated £10,000 in 2023 to EK)Ister our focused efforts in engaging with young individuals for favorable outcome5 and in 2025 contributed a further £5,(J)O. Research indicates that the youngeT someone experiences homelessness. the higher the likelihiM)d of recurring insiances. Early intervention is vital in breaking thi5 cycle, and it involves offersng a variety of activities. Through Positive Pathways and Participatiou, we will actively collaborate with young individuals io transition froin supported housing to independent living. Thi5 Inittative aims to diminish the risk of hom¢le55ness becoming a persistent issue. East Stafford5hire Borough Council- Housing Navigator and Emergemey Bed Space The charity is Contrted to provide an emergency bed and intensive supwjrt to homeless peopl¢ including entrenched rough sleepeis. The airn is to be able to enable a move Énto suitabl¢ a¢¢ommodation while ptoviding support for 12 weeks, or longer if in supported ac¢ommodation. National Lottery Community Fund- RC Midlands Reglon This funding, secured in July 2023 for a ihree-year terni. bolsters BYMCA'S essenlial services to the most vulnerable members of our community. It empowers us to enhance our support for rough sleepers and homeless individuals. facilitating crucial evening and weekend as%Èstance for residents. Moreover, it enables the deployrnent of a floating support worker across our accommodation5, alon8 Wlth a Fo¢xlbank eoordinator and provisions to address the growing demand for fo(d aid. 34-
BURTON UPON TRENT AND DISTRICT YMCA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR TO 31 DECEMBER 2025 Henry Smith FouRdatlOD- Improving Lives This valued family mediation and counselling service is us¢d extensively by YMCA clients L% well as mejnbers of the wider community. The mediation servi¢e works closely with referring #gen¢ies, local family suptx)rt services, and Stafyordshire Police. The counselling s¢rvice is delivered by a qualified counsellor 5upporled by volunteers who aTe developing Iheir professional skills and expertise. The original grant was awarded for three years and covered mediation and ¢ounselling staff costs, along with a550ciated volunteer expenses for the project. The current funding persod expired in November 2025. Having supported th¢ proje¢t for six years since July 2019, we wish to place on record our heartfelt appreciation forthe Foundation's generou5 and 5UStained support. 29 May 1961 Charitable Tru5t- Complex need$ The trust 5UPPOrted our investment in residents tn 2024 and 2025 by helping us to provide peTsonalized development opportunities for residents, tackling their complex ne¢ds and helping to build Self-eSten. connections with others and determine a sense of purpos¢ for a brighter future. Whilst no promis¢s are given, the trust have signaled their intent to support our work for a furth¢r year. 35-