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 O￿lee 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 H￿ker 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 f￿ni1larlst 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 perf0M￿n¢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 ho￿elesS 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 ho￿51n8 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 sup￿rted 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 pl￿e. 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 $0. Our Mediators spend an average of five and a half hours wÉth ¢J¢h family and 9￿/0 of our mediations have had a positive outcome. Supported housing The charity houses people with a genuine need and always explains the project set up to them. In order that the young people are aware from the start, of what they can expect, it is explained that there are rules with which they need to comply. and equaily the chaTity has obligations to them, a¢ting on behalf of our Social Housing Landlord. under a license agree￿ent. Onc£ hous¢d, the housing staff assists with benefit applications. Tegistering with a do¢tor, obtaining a bank account. paying utiliiy bills, addres5 changes, and making friends. They talk with and encouTage the young person to work out their plans openly and honestly. This enables the best means of support to be determined, so that they can fully discover and achieve their goals. Regular SuP￿rt, usually one to one. is given and the support programmes vary to meet each person's needs. Most critical life skills, which include cooking, cleaning and budgeting. are covered and referral to more speeialised support services arranged where applicable. Close liai50ri with other agencies is maintained to ensure people are receiving ihe extemal expertise they ne¢d to progress with their lives. The support staff and the Chaplain are available, so if a young person has a problem or issue, or just needs to see a friendly face, they always have someone they can approach. They are learning to live a]one and stsnd on their own ttvo feet. but if they 51ip, they have support staff to turn to. Three volunteer counsellors offer Counselling Support on a weekly b￿1$ 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 a￿Mmodation 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 r￿l]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¢$tricted funds of £202,864 includes amounts designated for specific purposes. This primarily covers our extended commitrncnts under operating leases for George Williams House and James Court (now extended to the 2029 break clause) and the renewed le&%e for our office space at Northside Business Park, whieh secures our o¢¢upation until November 2031. Fundraising and donation income totalled approximately £142K in 2025. a reduction from the strong £174K achieved in 2024. This decline was largely due to reduced staffing levels throughout the year. A new team member joined at the start of 2026, and w¢ are optimisti¢ aix)ut a recovery in perfomiance. Our track record in this ar¢a continues to demonstrate the strength of our partnerships with local businesses. charities. and individuals. P¢rfomiance ￿ our Hgppy Hornes furniture stores improved significantly in 2025, rnore than covering direct costs and contributing meaningfully to central overheads. However, early 2026 trading has been challenging, particularly at our Burt(Trn store, where major roadworks have restricted access, resulting in turnover well below both the 2026 budget and 2025 levels. We are exploring a range of solutions. including diversifying sale5 channels and launching online trading. Our social boysing services delivered outstanding ￿sU[ts in 2025, mainiaiDing full 0￿￿panCY throughout the year. This success reflects the dedi¢alion and skill of the team in minimising voids and tUTning around properties quickly. The 10-year operating leases for George Williams House and James Court provide lower short-term operating costs than the Previous management arrangements. We rernain fully cornmitted to investing in our housing properties to secure their long-term sustainability. This in¢ludes Milton House, which currently operates under a management agreement with Midland Heart. our aitn 15 to transitson this to an operating lease in due course. Re$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 m￿lMize 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 Tr￿t5. 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 appr￿lated. 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 inf0m￿tiOrt 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 fil￿nCial 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 uHY￿￿k•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 State￿entS 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 e￿Or 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 Un￿Ual 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