Report of the Trustees and Financial Statements for the year to 31st August 2025 for Youthscape Limited Youthscape Bute Mills, 74 Bute Street, Luton, Bedfordshire, LUI 2EY Higginson &Co IUK) Ltd Statutory Auditors 3 Kensworth Gate 200- 204 High Street South Dunstable Bedfordshire, LV6 3HS REGISTERED CHARITY NO. 1081754 REGISTERED COMPANY NO. 3939801 REGISTERED IN ENGLAND,ACOMPANY LIMITED BYGUARANTEE
Contents Reference and Administrative details The Trustèes Report 2.1 Introduction from the Chair 2.2 Charitable Objectives 2.3 Achievements and Impactfor theyear 2.4 Principle Capital Developments forthe Year 2.5 strategic Planning and Sustsinability 2.6 Financial Review 2.7 Reserves Policy 2.8 Investment policy and objectives 2.9 Organisational structure 2.10 Affiliations and Relatlonshlps 2.11 Governing Document 2.12 Responsibilities of Trustees 2.13 Auditors io io io io li li li Report ofthe IndependentAuditors AnnualAccounts 15 4.1 Consolidated Statements of FinanclalActlvitles 15 4.2 statements of Financial Position 16 4.3 Consolidated StatÈment of Cash Flows 17 4.4 Notes to the statement of Cash Flows 4.5 Notes to the Financial Statements 19 4.6 Incoming resources from activities to furtherthe charity's objectives 4.7 Total resources expended 4.8 Stsff cost5 and number5 21 21 22 4.9 Trustee Remuneration & Related Party Transactions 4.10 Taxation 22 22 4.11 Tangible Fixed Assets 4.12 Debtors 23 24 4.13 Creditors 24 4.14 Analysis of net assets between funds 4.15 Significant Control 25 26
All photos from Satellites 2024, used wlth pemilss5on
Reference and Administrative details Registered Company number 3939801 (England and Wales) Registered Charity number 1081754 . ReElster•d offlc* Youthscape Ltd 74 8ute Street Luton Bedfordshire LUI 2EY DrNAdamu MrACour5e Iresigned 24 March 20251 Revd T George Mrs R Herbert (appointed 24 March 20251 Rev T Lomax MrJ Rudder lappointed 24 March 20251 Mrm Summerfield Bank HSBC 63 George Street Luton Bedfordshire LUI 2AP . Auditor MrD M Brown FCA Higgin5on & Co IUKI Ltd Statutory Auditors 3 Kensworth Gate 200- 204 High street SoLrth Dunstable Bedfordshire LU6 3HS
Trustees Report 2.1 Introduction from the Chair in theyears to come, and we remain committed to seeing moreyoung lives shaped Positivelythrough the woth ofthe charity. While these accounts provide an overview ofyouthscape's financial position and activity duringthe year. thèy cannot fully capture the5ignificance of the work undertaken across the charity. The real measureof ouryear isseen In the experiences ofthe young peoplèwe have5UPPOrted in moments of hope, growth, resillen and faith, and in the relationships built both locally in Luton and through our work around the UK. It remains a tremèndou5 privtlege to accompanyyoung people at such Important stsges in their lives. Ilatt Summetheld Chair 21 May2026 2.2 Charitsble Objectives Theobjects of the charity are= The Trustees aredeeplythankful forthe people who make this work possible. Ourstaff and volunteers continueto serve with remarkable care, professionalism and energy, often In challen&ngclrcum5tsnces. Thelrcommitmentto young petspleand to the mission of Youthscape is evident throughout evèry area of the charity's work. and we are profoundly grateful for all they contribute. 111 advaneing in lrfe and helpingyoung people by developing theirskilis, capacities and capabilities to enable them to participate in society as Independent, mature and responslble individuals: lill relieving povety, suffering and distress amongyoung people by the provision of advio. counsellin& information and support: This year has seen continued progress across both tsur local and national programrnes. In Luton. we have strengthened ourdlrect engagement with young people and continued investing in the communitywhere Youthscapè bÈgan. Nationally. we have expanded the reach and depth of our resources. training and initiatives, supportingchurches and youth ministry through work that Is recognised for both its creativity and its practical impart. liiil advancing educatSon by providing personal development programmesand courses foryoung people and by providing resources. training and advicèto those workingwith them- and livl advancing the Christian faith by helping members of the publlcto develop spiritually, socially, emotionally and in theireducation. particularly but notexclusively young people and those working with young people. Alongside this development, the Board has remained focused on ensuring that the charity is governed with re and integrity. Workingclosely with thechief Executive and Leadership Team, we have prioritised strong finanaal stewardshipi effective governan and rigorous safeguarding practice. These foundations are essentlal to sustainlng and growing the work responsibly, and we are encourdged bythe strength of the Organation in each of these areès. 2.3 Achievements and Impact forthe Year Throughout the year, Youthscape has continued to pursue itsdual focus of servingyoung people dlrertlythrough local work in Luton while also equipping churches youth leaders and volunteers nationally through trainin& events, programmes and resources. This comblnatlon of local engagementand national influence remains central tothe charity'svision and strategywlth our dlrertwork wlth young people bringing authenticity and insight to everythingwe offer more broadly. As we look ahead, we do sowith Confiden and gratitude. We believe Youthscape is well placed to continue seNing young people with wisdom, compasslon and ImaginatSon
Our specialist programme5 in Luton for local young people also continued to grow and develop. Compass and Fearless. which 5UPPOrt young people facingsocial, emotion31 and educational challenges, continued towork closely with schools and families to help studentsovercome barriers that can affectattendance. confidence and athievemenL In addition, our Luton team provided mentorin& pastoral care and tsrgeted youth worksupportwSthln local secondary schools aswell as co-ordinating regular gatherings of church youth groups through Luton Unite. and understsnding young people's experience5. Developed in collaboration with young people themselves, the programme nt$theirvo1¢e$¥nd perspectlves throughout. Over I,CQO people participated in the training during the ye3r, and demand forthe programme continues tts increase steadily. The Resources Team also contlnued to Produ new materials to support churchesand youth workers in a wide range of settings. These included resources addressing mentsl health, dlsciple5hip and faith formation, alongside the development of Unfold. a new resour specifically dèsigned for smalleryouth groups whèrè many standard prograTnmes are less effective. These re50urw contlnue tosupport p¥actitionersseeklngthoughrful, aCSSIble and flexibletoolsfor ministrywith young people. At Bute Mills. ouryouth centre and drop-in continued to provide a welcoming and supportive environmènt for young people from acr05S thetown. Alongside opportunities forfun, creativity and community, young peoplewere able to access trusted rèlationships. pastoral 5UPPOrt and practical guidance frorn ourtearn and volunteers. The diversity ol those attending rellects both the nèeds and strèngths ofthe lotal tommunityartd reinforcesthe importance of provldlngsafe and accesslble spaces loryoung people to bdon& Nationally, Headstrong continued to ptDvide online supportfotusÈd on young pÈtsplÈ'semotional and mentsl wellbeing. Within this programme.Alumina self-harm supportgroups engaged with many hundreds of young peopleoverthe course oftheyear. Nationally. The Youthscape Centre for Research continued to publish our quarterly research summaryfor youth workers'The Story, and also work on the next stage of our'Tran51atingGod' research programme. Thecentre additionally continued to lead the(harlS approach to evaluatSon and Impart measurement. helplng ensu that our work remain5 evidence-informed and effective. The tragic and untimely death of the Director of the cent in November 2024 was a devastating blow for the Centre and the whole charity- and one which deeply impacted all of We are supported by a large number ofvolunteers across our Luton youth woik.Alumina self-ham) work and at Satellites. Thesevolunteers help in direct work with young people throughout theye3r and also with setting up and runningthe annual summergathering at the Bath &West showground. We would not be able to run those projects without theirdedication and we are incrediblygrateful to them forthe time and skilistheygive so freely. Through its subsidiary> Youthscape Events. the charityalso delivered two further significant national gatheringsduring theyear. The Nationalyouth Ministryweèkend brought together MO than l.OOOyouth leaders and prartitioners in Birmingham for training, encouragement and connection took place in Novèmber 2024. In thè summer of2025, Satellite5 welcomed more than 3,500 young people and leaders to the Bath &West Showground for a week of worshipi teaching, community and diKipleship. Both events continuetts play an important role in strengthening and resourcingyouth ministry across the UKwhile also introducing newaudiences tothe wider workof the charity. Launchpad, Youthscape's national church suppori programme. continued to expand signlflcantlydurfng the year. The programme has now helped more than 800 churches begin or r&establish youth work within their local communities. Supported by a growingteam of 5tsff. lnerS and regional facilitstor% Launchpad equips churches to listen carefullyto the needs of young people in their context and to develop realistic, sustsirtable responses. Ratherthan promotinga single model ofyouth work, the programrne helps church leaders design 3pproaches that refiectthe people, capacityand opportunities within thelr own communities. Taken together. theseactivities enabled Youthscape to impartthou5ands of young people during the year. both through direct engagement and through the churches schools and organisations we support nationally. Across every area ofourwork, we remain committed to a child- centred approach that priorit15e5young people'5 wellbein& voice and development. As thecharity continues to grow, Alongside this Youth5cape Essentials continued to grow as a prartical training programme forvoluntseryouth leaders. The coursè combinèsteaching. discussion and interacti ontsntto introduce participants tothefoundations of effective youth work. including listeningskills.5afeguarding
ourfocus remains on creating environments, opportunities and support that enable young people to flourish. . Financial stsbility Our workwith young peoplè must bè Underpinn bygoo<l management of our resources to ensure we can contlnue thi5 work in the longtsrm. Developing and diversifying new income5treoms is vital to ensu thatwe have 8ater financial stsbility- We believe thls aspectof ourorganisation is every bit as critical asthe impartof our dirertwork with young people. 2.4 Principle Capitsl Developments for the Year There was no capital development undertaken by the charity duringthis period. • Managementof risk Youthscape has a robust risk management policyand this is regularly reviewed bythe Board of Trustees. We are determined to create an organisation thatcan withstand internal and extemal challenges and continue to deliverour vlsion and alm& 2.5 strategic Planning and Sustainability Youthscape Is focused on building a sustainable organisation that can make an impact in the livesofyoung peoplefor many yearsto come. In orderto be able to successfully deliverour work.the Board, togetherwith the LeadershipTeam, know that It isvilal to develop strong foundationsthat include.. 2.6 Financial Review The charity has benefited from the generosty and support of a large number of grant-makingtrusts and thisforms the rnajor part of our income. Ourthree year partnership with the Church of England which began in January2023, has enabled u5 to dellver ourservice5 acr055 morethan 20 Dioceses. . Clearvlslon and stratsgic plan with mllesiones A comprehensive strategy and busines5 plan is wtsl to enable usto achieve ovrvision. The CEO and Leadership Team workclosely with the Board to develop thlsrategy and review progress. We continue to develop income from others activities includingthe sale of resources and through our events. We are also looking atdiversifying ourlncome sources, thereby creatinga more secure, portfolio of income sources. In particularwe want to develop ourdonor baseof individuals and are plJnningto launch a natlonal campalgn to that end. Several staff are involved in makinggrant applicions throughouttheyearand theyalso work with an external grant specialist in Identifying and making applications. .Strong governance Every organisatitsn should be lèd and controlled by an effective Board of Trustees which collectivelyensures delivery of its objects, sets its strategic direction and upholds its values. Youthsupe's Board ale collectively iesponsible and accovntsbleforensuring and monltoring that the organi5ation is performingwell, is solvent, and complieswith all its obligations. . Highlytrained and motiv•ted st•ff Youth5cape believe ourstaff are our most preciousasset and we take theirdevelopment seriously. As part of this commiknent. stsff arÈoffered a widè ran01 in-house trainin8 as well as extemal CPD and regular5tsff retreats. Ourtotsl income in the year, for both Youthscape ond it's subsidiary companies, was £2.Im12024.' £1.9ml and total expènditurè £2.Im12024-. £1.9ml. Therewas a sulplus for theyearof £61k12024: £55kl. The majorityof the group's reserves are held in our Bute Mills buildingwhich is us¢d as Offi space and also a centre for our wort< wlth young people in Luton. These are re5tTicted fundswhich comprised £267 atthe yearertd 12024: £2,624kl. . Effertivesaf•guarding prnctice Our commitment to best practice in safeguarding continued in this past year. We have the safeguarding Offir5 who are respon5iblefor managingand implementing the safeguarding policies. We completed our annual review of these policies and updated them to reflect recent legislation and advice. We also continued to carry outtraining with all staff to ensure these poliae5 arefuily implemented. Unrestricted fundsafe needed forseveral ptsrposes, includingto fund working capital of the group,to enable flexibilityto respond to unexpected ¢hallenges and opportunities and to provide resillence against unexpected cost& The Trustees reviewthe level of unrestiicted funds
during each yearand seekt0 Set a level of unrestritted funds which is proportionate to the operations of the group stheygrow and develop) and also that are achievable. 2.9 Organisational structure TheTrustees tske responsibilityfor. The Trustees haveworked to increase the designated operating resetves overthe pastfew years to the level appropriate forthe size and operations of the group, and will continue to monitorthem. Unrestricted funds atthe end ofthèyearwere £169k12024= £128kl. Designated fundswere £704k12024'. £604kl. More detsiled inforrnation garding irKome and expenditure can be found in the Notes to the Nnancial Statsments. • Ensuring compliance with theobjects. purposes and values ofyouthscape. and with its governingdocument Settingor approving policies, plansand budgetsto achieve those oblertlves, and monitorirbg performance against them. * Ensuringthe solvencyj financial strength and good perforrnance ofyouthscape. 2.7 Reserves Policy . EnsuringthatYouth5cape complies with charity and all other law5 and regulations that are applicabLe to Youthscape. * Dealing wlth the appointment land if necary the dismissal) of the Youth5cape'5 chref executive. The Board of Twstees have agreed that developingan appropriate level of reseryes is required in orderto.. • Meet contractual liabilities5hould the charity have to close. This includes redundancy pay, amounts due to creditors and commitments under leases, • Setting and malntaining a frameworkof delegation and internal control. Meet unexpected costs like staff cover re illnes maternity leave. pants1 leave, and legal costs defending the tharitie5 interest. .Agreeingor ratifying all policie5 and decisior)s on matters that mightcreate Significant riskto YoUthaPe> financial OT otherwise. . Replace equlpment as It wears out. . Ensure that the chaiity Can continue to provlde a stsble and quality service to thosewho need them. The referencè aAd administrative page lists those who served in thi5 capocity. . Provideworking capthl when fundingls pald In arrears and place the charity in a position Whe it could bid for fundingwhich can be paid up to 12 months in arrears. The LeadershipTeam. led bythe Chief Executive, implement Vouth5cape's strategic plan as an organisatioft. working closely with the Board of Trustees. Specific project and programme responsibilities are delegated to other membersofstaff as required. The Trusteès have considérèd thè rUireMents for reseNes based on the main rlskstofundin& Youthscape's restricted activities are mainlysupported by grantfunding and these actwitiÈs could reviewed and potentially reduced if required. Reserves are therefore mainly required to cover unrestricted activities, and the Trustees plans to maintsin 3 level of unrestricted reserves of 4-6 months. The Board of Trustees believes that reservesshould be at least at this level to ensure the charitycan run efficiently, meetthe needsof our beneficiarie5 and mitigate against ertern81 factors. 2.10 Affiliations and Relationships Youthscape 15 committed to working in partnership wlth other organisationsto achieve the best possibleoutcomes foryoung people. This yearwè continued our partnership wtth Thechurch of England tosupport theirworkwith young people. We a150 Strengthened oui l¢xal partnerships with school%50cial Ca services and other charities. 2.8 Investment policy and objectives The trustees consider thatthe present pollcy of investing fund5 in a higher rate bank aceountoffersthe least risk in the eutrent economic cllmate. io
2.11 Governlng Document Youthscape. is a Charitsble Companylimited byguarantee and thereforethe Dlrectors of the Company have no Interest in the sharesof the Cornpany. Everymemberof the Chaffty undertakes to contrfbute5uch amountas may be requiTed Inotexceeding £10) tothecharitys assets rftt should bewound up. There rs no relevantaLtdlt infomation of whlch the charltsble company's audltors a unaware; and The Trustees have tsken allstspsthatthey oughtto hav• tsken to makethemselves awareof any relevantaudit infomatlon and to establish thatthe auditors are aware of that inforniation. 2.12 Responsibillties of Trustees 2.13 Audltors TheTwstee5 Iwhoare alsothe dlrectors of Youthscape Limlted forthe purposÈs oleompany law) are rnsponsible forpreparingthe Report¢f the Trusteesand thefinancial ststemerrts In accordance wlth applicable law and Unlte(d KingdomAccounttng Stsndards Iunlted Kingdom Generally Accepted knuntlng Practice). The Hlgginson &Co (UK) Ltd. will be proposed for rfrappolntmentat the ntAnnUal Genernl Meetlng. On behalf the Tru#ee Company law requi$ theTwsteesto prepare financial statementsforeath financlal yearwhich glve a true and fair view of the state of affairs ofthe charitsble companyand of the Incoming resources and appllcation of resource Indudingthe Incomeand expendlture. ofthecharftsble companyforthatperfod. In preparingthosefinancial statements, thèTru#eesare required to Mattsummerfleld Chair 21 May 2026 .Selettsuitsble accountingpolicle5 and then applythem consistèntl. . ObseNe the methods and prfnciple5 In the Charity SORP, . Make judeementsand estimatssthatare reasonable and pruden(. • PrepaTethe flnancialstatements on the goingconcem basis unless it is Inappropriateto presume thatthe charltsble companywlll contlnue in busines& The Trusteesare responsFble forkeeping properaccounting records whrth diKlosewith reasonable accuracy at any time thefinèncial p05rUon ofthe charitsblecornpanyand to enable them toensurethat the finanualstatèments complywith the CompanlesArt 2006. T are also pOnSIble forsafeguardlngtheassets of thecharitsble company and hen fortskjng reasonal>le stepslorthe prevention and detection offr3ud and other iYregularitle& In so farastheTrustees a aware: li
Report of the Independent Auditors We have audited the flnancial statementsof Youthscape mlted Ithe'charitsble Compart and its subsldi3des lthe'Group'lforthe yearended 31stAugust2025 whkh comprlsethe Consolidated Ststementof FinancialAciivttles fincoyporatlngan income and expenditure account).the Group and Youthscape Statsmentof Financlal P05ktion. the Consolldated Ststemert of Cash Flows and notes to the Ilnanclal 51atsmwts. Induding a summary of5ignthcant Kwunting policie5. Theflnancial reportSngframewo¥kthat has been 8pplled In their preparatlon is appbcable law and Unlted Kingdom AccountingStandard5 {United Kingdom GenefaltyAcceptsd Accounting Prdcticel includlng financial ftePong Stsndard 102 The Flnènaal Reportlng Standard appllcable in the UK and Republic of Iland (United Klngdom GenerallyAcceptedAttounting Pradcel. . The trusieès. usethegoingconcem bas5sof accounting In the preparatlon of the flnancial staternents is not ppropriatr. or •The trustees have notdlsclosed in the financial statements any Idenofied material uncertalnties that maycast slgnlficantdoubt aboutthe charitsblecompany's abllltyto continue to adoptthe golngconcem basis of accountingfor period of at leasttwelve months frffli the datewhen the flnancial statements are authorised forissue. Other information Thetrustees are responsible forthe otherinfr)rmation. The other infomlatlon comprisesthe Inforniation included in the annual pOrt, otherthan the financial ststsments and our Report of the IndependentAuditorsthereon. In ouropinion thefinancial ststement&' Ouropinion onthe financialstatementsdoes notcover the other information and,exceptto theextent otherwse explicittystated In ourrepoii wedo notexpress anyform assurdnc•conciusion thereon. . Give a true and fairviewof the stateof the charmabie Compan$affaIrS3s at31stAuEUSt 2025 and its incoming resources and appllcation of rex)urces. induding its income and expendlture.fortheyearthen ended; . Have been property prepared In accordJnce with United Kingdom GenerallyAccepted Accounting Prnctice: and * Have been prepared In Xcordancewlth the reqU1ments of the CompaniesAct 2(X16 In connection with ouraudltofthefinancial stements, <yur re5ponsibilty isto read the otherinformation and, in dolngso.considerwhetherthe other infomiatlon Is materially inconsistentwtth the financialstatements or our knowledge obtsined in the auditorotherlse appea to be materialty mlsstated. Ifwe identlfysuch material Incon5i5tenclesor apparent materlal misstatementswe are required to detemiinethere is a mknrial misstatement in thefinancial statements ora matsrlal mSsstatement of the other inforniation. If. based on the wod<we have perfom7ed. weconcludethatthere is a material misststementofthi5 Other infomiatlon, weare required to reportthatfact.we have nothingto report in this rwrd. Basis for opinion We conducted ouraudit in accrydance wlth Intemational Stsnd•rds of Audltlng IUKI IIS4s {UK)l and applicable law. Ourresponslbllltles underthosestandardsarefurther described In theAudltots responsibllltlesforthe audlt of the finandalst*ementsse¢tion ofourreporLWe are Sndependentof the charitablecompany in accOrdae withthe ethical requlrementsthatare relevanttrj our audit of thefinanclal statements In the UK. includingthe FRC'S Ethical Stsndard, and we havefuffilled ourotherethical responsibilities in accordancewiththese requiremerrtk We beiie¥ethattr audlt evldertcewe have obtsined Is SLrfficntand appropriate to provide a basisforour opinion. Opinion on matters prescribed by the CompaniesArt 2006 In our opinion, based on the¥ undertaken In the coutse of the audit.. Conclusions relating to going concern .the Infornmtion given in the Reportof theTrusteesfor the financialyearforwhlch thefinancial statementsare prePad bsconsistsntwlththefinanclal statements: artd +the Report of theTeS has been prepared in at¢ordancewith oppllcable legal requirements We have ncrthlngto repDrtln respect olthefoilowng matters in relation tothKh the IW (UK) requi usto reporttrj you wfiere:
Matters on which we are required to report by exception Auditors, responsibilities for the audit of the financlal ststements In the light of the knowledge and undeTstandlng of the charitsble company and its enviroftmentobtsined in the course of the audlt. we have not identified material mi5Statements in the Report oftheTrustÈes. Ourobjectives a to obtsin reasonable assurance about whetherthe financial ststements as a whole are freefrom material misstatsment, whetherdue to fraud or error, and to issue a Report of theAudltors that Includes our opinion. Reasonableassvrance is a high level of a55urance, but is not a guarantee that an audit Conducted in accordance with 15As IUKI will always detett a material misstatement when itexists. Misstatements can arisefrom fraud orerrorand are considered material if, individuallyor in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financral Statements. Thetrustees are responsible forthe other information. The othei information comprises the information included in the annual report, other thbn the financial ststements at7d our Report ofthe IndependentAuditor5 thereon. We have nothingto report in re5pert ofthe following matters Whe the CompaniesArt2006 quireS us to report to you if. in ouropinion-. .Adequate accounting records have not been kept or retums adeqvate forouraudit have not been received from the branches not visited by u&. or • The financial statements arè not in agreementwith the accounting records and retums= or •Certain disclosures of trustees, renumeration specifFed by law are not made.. or .We have not rÈcelved all the information orexplanations we require for theaudit: or Thetrustees ale not entitled to tske advantsge ofthe small companles exemption from the requirement to prepare a Strategic Report orin preparing the Report of the Trustees. The extent to which our prOdureS are Capable of detecting Irregularities, includingfraud is detsiled below: . Identifyingand assessing potsntial risks related to irregularities * In identifying and assessing risks of material misstatement in respettof irregularities, including fraud and non- compliance with laws and regulations, we considered the followin Audit response to risks identified The nature of the industry and settor. Control environment and business performance includingthe design of the remuneration policy. . Results ofoui enquiries of management abouttheirown identification and assessment of the risksof irregularitie4 Any matters we identified havingobtsined and reviewed the Companydocumentation of theirpolicies and procedures relating to-. Identifying, ewaluatingand complyingwith laws and regulations and whethertheYw¢ awareof any instanos of non¢ompliance' . Deteeting and responding to the risks of fraud and whetherthey have knowledge of any actLMI, suspected or alleged fraud. • The intemal controls established to mitigats risks of fraud or non-compliancewith laws ènd regulations.. The mattels discussed èmongthe auditengagement team, includlngtax regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. Responsibilities of Trustees As explained more fully In the Statement of Trustees Responsibllities, the trustees (who are aL8ts the diredor5 of the charitable company for the purposes of company lawl are responsible for the pparatIOn of the financial ststements and for beingsatisfied that theygivea tnje and fairwew, and lorsuth internal control as the trustees determine is necessary to enable the pparatIOn of financial Statements thatare free from material misstatement, whetherdue to frnud or error. In preparing the finat)clal statements the twstee5 arè responsible for3ssessing the charitablè company sability to continue as a goingconcern. disc105in& as applicable matters relating to going conrn and using the going concern basis of accounting unless the trustees either Intend to liqvidate thecharitsble company orto cease operation4 oi have no realistic altsmative butto doso. 13
As a result of these procedure5.we considered the opportunities and incentives that may exist within the organisatlon for fraud and iLlentlfied the greatsst Pt)tential forfraud in relation to revenue deferrals. In comrnon with all audits under ISAS IUKI. we arealso requlred to perform specific procedures to respond to the risk of management override. We also obtained an understsndingof the legal and regulatory framework5th3tthe Comp3rtyoperates in, focusing on provi%ons of those laws and regulations that had a direct efferton the detem)in*ion of material amounts and disclosures in the financial statements. The key laws and regulations we considered in thi5 context included the UK CompaniesAct, UKCoiporate Governance Code and I{al tax legisiatlon. In addition. we considered provisions of otherlaws and regulations that do not have a direct efferton the financial statements butcompliance wlth which may be fundamental to the Company's abilityto operate orto avoid a material penalty. These included compliance with Financial ConductAuthority regulatlon forthe UK operating segment and cornpliance with local legislatiorn. A further descrlptlon of our responsibilities forthe auditof the financial statements is l(xated on the Financial Reporting Council's website atwww.frc.org.ukl auditorsresponsibilities. This description forms part of our Report ofthèAud1to. Use of our report Thi5 report is solely to thecharitablecompanys membèrs. asa body. in accordancewith Chapter3 of Part 16 ofthe Companies Act 2006. Ouraudit work has been undertaken so that we might state to the charitsble company's members those matters wè are required to stste tothem In an auditors, reportand for no other purpose. To the fullest extent pÈrmitted by law, we do notacceptor assume responsibilityto anyone other than the charitable company and the charitable company's members as a body, forour auditwork, forthis report, orforthe opinlons we have formed. Donald M Brown FCA (senior StatutoryAuditorl For and behalf of Higginson &Co IUKI Ltd ststutoryAuditors 3 Kensworth Gate 200- 204 High Street South Dunstsble, Bedfordshire. LU6 3HS 14
Annual Accounts 4.1 Consolidated Ststements of Financial Activities lthr#rtrted Funds Rerlthd Total Funds Fund5 2024 1025 Z025 DOnicnSandcs Chafftablethities 16J.311 629J72 992.593 894.229 1.101.909 4.110 l.IlJ.019 897,510 OtherShcame Jl.627 3L627 13,218 IJ03A5F 633382 2.137.2Yg 1,908.871 R•Sr¢I1¢1p•d•d. Charitsbletovles 1.363.115 711J96 1.854.081 TouiMgjW£•5•xnd•rf 1363.115 713396 2.076,511 1.854.081 140.741 0.0141 fj0.728 54,791 Reco1111110n0ffvttrfs Toi•rrund•brouthtfrnrdi S•pt•mborioz4 4.14 732,054 2.663.3CKI 3.395.354 3.340,563 4.14 8n.796 2WI386 IW6.082 3,395.354 The resultfor the yearforCompaniesAct 2006 purpose5 Is represented bythè net movement in funds in the con. solidatsd ststement of financial aetrvities. There are rto recognised gainsor losses in thecurrentor pre¢edingyear otherthan those shown in the consolidated s&itementof financial actlvitiesabove. All amountsderlvefrom contin- uingoperations. The turnoverof the company forthe year was £lJ79k12024.. £1314k). The net result of thecompany for theyearwas a surplusof £105k (2024.. £118kl.
4.2 ststements of Financial Position Gwup 2025 Gmup 2024 Notss 202$ 2024 Fed a55ets Land & 8ulldin 2J77J23 2J77923 2377923 2.377923 Fre5 & Frttkngs Furrtituand Equlphwt Comput¥EquIpml 205,797 262A65 205J97 26265 998 1.597 991 1.597 25,646 897JlO 25.647 4.11 2IIA160 2fi68.031 2ffi1160 268.032 CurtlllP4sets Stock S9A82 53A31 6.565 Debtor5 4.11 97935 139.071 135A31 J14.30B Cash at okartd In hand IN635 1,159909 1.124.608 1ffi20J12 1.352,411 IASOJ52 1.245,481 Credltors Iduewlthln l ywi 4.13 In5A901 1625JJB81 147•2991 1434.9371 N•icuff•ntAi•ts 727,323 97U53 810.544 •As•ts 4.14 3h56JJ82 3,a95?54 lj8>.Y13 3.478,576 Lknrnsirlrted F¥n411: 4.14 168.952 127989 299.904 211213 De5knatal 4.14 703J45 604P6S 703y4 604M63 eslrkted Fundi." R¢styktal 4.14 18M67 39330 13.746 39.330 414 567Jlg 2,623370 lJ67J19 2,623970 Tot4 ndS Jh56M82 3,395.354 3J8J.713 3A78576 The5eaccounts ¥eprep¥•l kn xcordancotwlth thesp41 prthrfslons olthÈC•ry•anie5 Act 2006 rdatlTr8tO Smal entifjes. Appro¥l theTru5t Mty2026 and $Ie on thr bd•Lfby. Trust• Tvusteè i Lf) N•me e 16
4.3 Consolidated Statement of Cash Flows 2024 Cash8en4Trtedfmcyeraiws 263975 itcash pr(W(vIejn] q>tAYn8 IU5J7 263975 acUvili•s Purdase c4llx•dasstts P495AI 1fttelestre1ed 118.1581 627 13210 Profit/lL0S5lorthsfvwlolfi1ssets Nrt¢athwthledby l•dkn) hweA*•ctr411Ès 139501 260m5 899,884 U59gJ9 17
4.4 Notes to the ststement of Cash Flows 2025 2024 InCe/lEwdlE1fvCffithereNrgperfc¥J las p•rth&5t#tnrtoffInaIat1vfdeSj 54,791 DepretSotbJfttharKes 67,929 68)2 InterestreLYfved IJL6271 1132181 Ilntrnas•VD4uoaselnstc< IlrKTraseVDeue•setndebDJ5 4LIY6 In5/(DOgS)lfiUethI5 21P72 263 18
4.5 Notes to the Financial Statements Donated services and facilities are included atthevalue to the charitywhere this can be quantified. The value of services provided by volunteers has not been included in these accounts. The princip¥l accounting policies are summarised below. The actounting policies have been applied consSstently thfoughout the yearand in the predIngyear. Investment income is included when receivable. (a) Basis of accounting (d) Resources expended The financial statements have been prepared In accr)rdance with Accounting and Reportlng by charles.. Statement of Recommended Prartice applicableto charities preparing theiraccounts in accordanwith the Financial Reporting Standard applicable in the UK and Republicof Ireland IFRS 1021 (effective l January20191, the Financlal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companiè5Act 26. Thefinan¢ial ststements have been prepared on a going conorn basis under the hSstori¢al co* convent50n. Expenditure is recogftised on an accruals basis as a liability is incurred. Expenditure inclvdes any VAT which cannot be fully recovered, and is reported as partof the expenditure to which it tpiate& Charitableexpenditure ttjmprises those costs incurred by thecharity in the delivery of activlties and services for Its beneficiaries. It includes both costs thatcan be allocated directly to such activities and those costs of an indirett nbture necessary to SUPPOrt thern. (b) Fund Accounting Governance costs include those costs a550ciated with meeting the constitutional and statutory quirements of the charty and include theaudil fees and costs linked to the strategic management of thecharity. Unrestricted fuThls comprise actumulated surpluses less deficits aftertransfers to desiEnatedfunds. These allows the charityto budgetforanticipated commitments and also provlde adequate workingtapital. Unrestrirted funds arè availablefor use atthe discretion of the trustees in furtherdnce of the general objectives of the chaiity- Designated fund5 are unrestricted funds put asideat the discretion of the trustees for particular purposes. Restrided fundsare subjected to restrictions on their eKpenditure imposed by thè donor orthrough the temis of an appeal. All costs are allocated tweeN the expenditure categories of the SoFAon a basis designed to reflect the use of the resource. Costs relating to a partlcularactivity a allocated dSrectly, others are apportioned on an appropriate basis e.g floorarea. percapits orestimated usageas set out in Note 4 The charity operates a defined contribution pension schème. Contributions arecharged to the Ststement of Frnancial Acti¥itie5 as they become payable in accordance with the rule5 ofthe scheme. (c) Incoming resources All incoming sOurceS are Included in the statement of financial activltieswhen the charity is entitled to the income and the amount can be quantified with reasonable accuracy. Thefollowing specSfic polScies are applied to particularcategorles of income: (e) Fixed assets Fixed assets are stated at cost less accumulated depreciation. The cost of minoradditions oi those costing lessthan £l,DOO are notcapitalised. Depreciation is provided at ratescalculated to wrlte off the cost tsleach asset over its expected life asfollow& Incoming soUrceS from grants, Whe related t perfomiance and specific deliverables, are accounted forasthe charity earns the right to consideration by its performance. Voluntsry income is received by way ofgrants, donations and gits and is included In full In the Statèment of Flnancial Attivitleswhen recelvable. Grants, where entitlement is ncstconditional on the deliveryof a spécrfic performance by the charity. a recognised when the charity become5 unconditlonally entitled to the gTrnL Freehold13nd Fixtures and fittlngs - 10%15% straight Ilne Furniture and equipment- 20% straight line Computer5 25% straight line The useful economic livpsand residual valueof fixed assets are reviewed atthe end of each accounting period. 19
(f) Stock St¢xk of resources for sale are valued at the lower of cost and net realisable value. The cafrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognlsed. (g) Cash at Bank Cash at bank is held to meet shortterm cash commitments and includes cash equfvalents. Cash at bank includes interest and non interest bearing amounts held at banks. and cash at hand. Shortterm money deposlts Imaturityof up to 6 months) a held undercurrentassets. 20
4.6 Incoming resources from activities to further the charity's objectives 2024 lJnrE5trkred Tatyi frofft lthJhlduJls and¢Irth Grant Incom IiZ.631 16,674 is98 247.736 649.774 897,510 86aJ 591593 363.521 Évent irtarn• 3.07S Partrr5hlp¢tr•¢ts ftttour IrthTre 415, 349,Cf8 397.490 79.688 79.611 87,OY9 77.137 4.110 81247 9V57 998.144 Inveltmert lxtyTre 31627 13Jl8 03.157 631382 1137AS9 ,871 4.7 Total resources expended 2024 344.721 018fi25 321535 6X I,Y¥U5 54J79 399.7 393391 I302 770J55 5L281 484 352P74 337A61 354W8 074511 2024 Toial T¢ial C&ils•rvlces 74nJ PremiJesmlnwnatYeandruMkn8tt4ts 270 74m3 Le48l•ndfknarKe costs 2L17> X368 2Afy) 3DIA74 21
4.8 Stsff costs and numbers zo2$ 2024 Srf85 9110S? 839.762 Penslon Contrfbutlons IBJZI 17.125 856987 Avryenumb¥ofunploye# dutrlnoth•yw: 2025 2024 Youth 73 4A Traln 62 Rtsearth d Re50urtes Z3A One employee'semoluments Ilncluding benefrts in kind but excluding employer 5 pension) amount to over £60,0(K) in the year £60,000- £70.IK)O 4.9 Trustee Remuneration & Related Party Transactions No trustee received any remuneration in the year12024 £nill. No trustees were reimbursed for expenses duringthe year 12024.. £nill. MrA Course was a charity trustee until March 2025. Hewas a director of the group's subsidiary Companies throughout the year. Although not a charity trustee. Mc C Curtis. CEO of Vouthscape, is also a director of two tsf the group's subidiary companies. 4.10 Taxation As a ¢harty,Youthscape is exempt from tsx on income and gains falling within Sertlon 505 of theTaxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent thatthese are applied to its charitsble objectives. No tsx charges have arisen in the charity.
4.11 Tangible Fixed Assets- Group and Youthscape Charity Ftdw& Furrth & To Jlthn8S Equiprnent As4t154trnber20Z4 l377923 naI186 195216 Addth sp%•L4knyear AsatJ1A¥rl0ls 2377 195216 92A17 3.114641 Sa1lSepr¥nb•T2024 460221 191619 tefYe1Y Opspr48ts knyellr 5513 57X*I 59Y J62 67.Y A$8t31A4u5t2Q25 517249 194218 66P75 Il•t8tsJkVa A5•t31A¥Is U77.92J 1614( A$at31Art2o24 2Jn,92J I865
4.12 Debtors YtyJthstape Grrhjp 202S 2024 Yojthsupe Z015 3014 Debtors 9193S 139x171 67,122 .comwiyd¢btots lo124 47.186 139.071 IJSh31 114308 4.13 Creditors YJth6pI 2025 Y¢xth5L4 2025 2024 2024 raxation and seturity 12A81 1S.Z04 19591 13J56 Cr•Jlt¢fs. Incom•+ In le¢ 497AJI 485,525 401,714 399,477 Other<redkor5 and 4cuua15 155.171 124.359 56¥7 22.304 775 625,088 4n299 434,937 24
4.14 Analysis of net assets between funds Group At I Sept 2014 At8IA¥ 2015 ¥•urr•5 R¥irl(tsl Funds 39330 628A91 1652,1541 16A67 Prowty Fund 2,623970 4A91 1612421 267119 Totsl knr•d 1663AOO 6332 1713JY61 2A83216 T1( Funds 127.989 IA97J91 D¢siqnated Operatirq Funds [k%nts1 Funds 11.356.4291 168951 iooM 600.0 6000 De518natsi Propwtyand MantenaDo Funds 6oAJc 44.Q65 6A66 16.6861 43W45 Toi FwdB 3395354 IA239 P7621) VtyJth5cape AtiS• Inr•mh¥ At31J R•wr•s 2025 RekI Funds 39.330 532.178 1558.7621 Propwty Fund 2.623J70 4A91 1612421 1567219 Total Resirkn•d Funds Zh68JilO 536.669 1620M41 Unrth¢id Funds 211213 736.346 t)nated OwauntFunds DeOnated Events Funds 1647.65SI 299904 500.000 loo00 600.ihjo 60.(XX Propty Mainten•nce Fund5 60.000 443 6.467 16.6861 43.844 Yotsi Fun 3N7#J76 &379A81 liJ74¥51 YJ8>,713 RestrithdfutK15areforthe5pecific purposeofsupportlngthe activttie5 associated with grantfunding. Deslgnated Oper*lng Fund5 relateto4and 6 months ofoperating costsofthegroup. Propetyfijnd comprlsesofthecostofthe land and buildlngs rchasedwtth restricted fvjnding. Designated Propertyand mainten)rtcefunds.'ThesefondsIate to unrestrictedhJnd Ted assetspurthases. Designated Eventsfund5 relatetotheNation31 Youth Ministry Weekend and tIllesConferenS running in 2024-Z5. 25
4.15 Significant control Youthscape hassignificant controloverYouthscaF* Events Limited, Youthscape Trading Limitsd. and Youthscape Youth Events Limlted companies Limited byGuarantee.All transartions a approved by the Board. Atthe yearend.. Youthscape Eventsowed Youthscape£34,39912024.' £40,042) Youth5capeTrading Limited owedyouthscape £93,895 12024.. £46,866 Youth5capeYouth Events Ltd owed YouthstJpe £19.452 12024.. £nill Youthscape iscommitted supportingthe5e companies forthe foreseeablefuture. Name YOuthsta Events YouthscapeTrading Youthscapeyouth Events Classof share capltsl held n/a- Limited by Guarantee nla- knmited by Guarantee nla- limited byGuarantee Natureof busines5 Confererhoevent activities Resour sales artivlties Event artivities 26
Bute Mills, 74 Bute Street, Luton, LUI 2EY I hello@youthscape.co.uk | 01582 877220 ReBlStered Chaiity no. 1081754. Registeredcornpanyno.3939801 r&pstèrÉ6in England, acornpanybmited by8uatsnteè.