# **COMPANY REGISTRATION NUMBER: 03954918 CHARITY REGISTRATION NUMBER: 1084286**
# **For Children & Young People Company Limited by Guarantee Financial statements**
**31 August 2025**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Financial statements**
## **Year ended 31 August 2025**
||**Pages**|
|---|---|
|Trustees' annual report (incorporating the directors' report)|**1 to 10**|
|Independent auditor's report to the trustees|**11 to 13**|
|Statement of financial activities (including income and expenditure account)|**14**|
|Balance sheet|**15**|
|Statement of cash flows|**16**|
|Notes to the financial statements|**17 to 27**|
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Trustees' annual report (incorporating the directors' report)**
## **Year ended 31 August 2025**
The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 August 2025.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.
## **Chair's report**
The year has proved to be a very positive and pivotal one in the life of For Children & Young People (4YP). As our organisation grows and delivers an ever-wider range of services for young people, we’re investing in the infrastructure needed to support our exceptional team. We managed to make a successful bid to the Towns Fund, managed by Ipswich Borough Council (IBC), which delivered a significant capital grant. This allowed us to secure the freehold on a property on Ipswich waterfront which, when it opens in mid 2026, will give us a wonderful new home, a larger space to help more young people in need and a prominent position overlooking the waterfront in Ipswich, close to both Suffolk New College and the University of Suffolk. It will provide room to grow over the coming years and a safe and welcoming space for those who need us. We thank our partners at IBC for helping us and working together to secure this new home. We also expanded our activities in the year, not just numerically but geographically too. We are developing and implementing a new hub in Newmarket in collaboration with Newmarket Charitable Foundation. We have a new and successful youth club in East Bergholt and have delivered services through another school, this time in Felixstowe.
We celebrated 25 years of 4YP in early 2025, with an event inviting many stakeholders past and present. It was a great celebration of all that has been achieved since our inception. Our CEO, Gavin Stone, moved on and up during the year to head up a national charity and we thank him for his brilliant leadership of the organisation. We welcomed his replacement Becky Warnock who has slotted in immediately and kept the spirit, ethos and momentum of 4YP from day one. It is a tribute to the character and resilience of 4YP that such significant change over the year has been seamless and serene.
We strengthened our trustee board again this year and I must thank all my fellow trustees for the work and dedication over the year. A farewell to those who have completed their term of office and a warm welcome to new members who are already making a great contribution.
I must of course also thank our funders who enable the important work we do. Without them we could not do it and we are extremely grateful for your support.
Finally, and perhaps most importantly, I'd like to thank the staff at 4YP. A year of change and uncertainty but they have never been deflected from the primary focus which is to treat every young person as an individual and to deliver the best support they can for each of them whatever the context. This they do with charm and good humour and they are backbone of our organisation. I hope, like me, they are looking forward to working in our new home and delivering bigger and better support to those who need it; a group which alas continues to grow at a pace all organisations struggle to keep up with.
R Lister Chair
**- 1 -**
**For Children & Young People**
## **Company Limited by Guarantee**
## **Trustees' annual report (incorporating the directors' report)** _**(continued)**_
## **Year ended 31 August 2025**
## **Reference and administrative details**
**Registered charity name**
For Children & Young People
**Charity registration number** 1084286 **Company registration number** 03954918 **Principal office and registered** 14 Lower Brook Street **office** Ipswich IP4 1AP Suffolk
## **The trustees**
The trustees who served during the year and at the date of approval were as follows:
R Lister (Chair) A M Hardwick (Treasurer) C Barritt-Hayes P Broughton H Clarke (Appointed 20/03/2025 and Resigned 23/01/2026) A Garnham (Appointed 08/05/2025) R Gravell H Kent N Parker G Peverley (Resigned 16/10/2025) S Robertson (Resigned 10/11/2025) B Mooney (Appointed 08/05/2025)
**- 2 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Trustees' annual report (incorporating the directors' report)** _**(continued)**_
## **Year ended 31 August 2025**
**Patron** Z Taitte
## **Strategic Leadership Team**
Chief Executive Officer: R Warnock (Appointed 30 June 2025) G Stone (Until 16 May 2025) Operations Manager: J Weller Wellbeing Clinical Manager: N Merfeld CYP Services Manager: S McMurtry (Until 30 September 2024) CYP Development Officer: S Doling (Appointed 13 January 2025) Finance Manager: D Herbert Marketing & Communications L Hall Officer: **Bankers** CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
**Auditor**
Lovewell Blake LLP Chartered accountants & statutory auditor Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB
**- 3 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Trustees' annual report (incorporating the directors' report)** _**(continued)**_
## **Year ended 31 August 2025**
## **Objectives and activities**
## **Charitable objectives**
The Charity's strategic Aims and Objectives are:
To act as a resource for children, young people and young adults up to the age of 25, enabling them to transition to the next stage of their life, thrive and fulfil their potential through providing,
- safe places to attend recreational and leisure time activities, and receive informal education, in the interest of social welfare and designed to improve their conditions of life;
- activities which develop their skills, capacities, confidence and capabilities to enable them to participate in society as mature and responsible individuals;
- trusted people for them to connect and journey with, for the relief of their poor mental health and wellbeing, by the provision of counselling and other individual and group support for such persons.
## **Why is 4YP needed?**
Suffolk Young People's Health Project evolved from a 1996 conference organised by Dr Fran Reader, researching into sexual health needs of young people. In 2000 the company and charity were formed, and in 2003 opened an Ipswich town centre hub. In 2005 the charity became more commonly known as 4YP, before formally renaming and rebranding in 2023 to better reflect the more holistic nature of services provided to meet the needs of young people.
Phase 7 of Healthwatch Suffolk's 'My Health, Our Future' survey of more than 13,000 Year 7 to Year 10 Suffolk secondary school pupils revealed:
- About five thousand had seen different forms of potential sexual harassment in school or college.
- 37% of young people had 'moderate' or 'severe' anxiety levels.
- Just one in three young people feel optimistic about their future.
- Nearly a quarter were either 'worried' or 'very worried' about the rising cost of living on their lives, and the lives of their families.
- 12% were vaping at the time of the survey, and more than 300 said they were addicted to it.
Furthermore, Suffolk County Council Public Health & Communities Knowledge, Intelligence and Evidence team, reported that:
- 2.4% of Suffolk school children had a record of social, emotional, and mental health needs, an increase of 0.8 percentage points from 1.6% in 2015. The percentage of children with social, emotional, and mental health needs has statistically significantly increased each year since 2018.
- Suffolk's self-harm rate for young people aged 10-24 was statistically significantly higher than the national average. The rate is 16.4% higher than the national average.
- New referrals to secondary mental health services per 100,000 in Suffolk are statistically significantly higher than the national average.
In response, 4YP believes that all children, young people and young adults have somewhere safe to go, something positive to do and someone to connect and journey with. Our mission is to:
- respond with agility to the changing needs of children, young people and young adults as they occur
- ensure children, young people and young adults are confident to transition to the next stage of their life
- ensure children, young people and young adults are enabled to thrive and fulfil their potential
**- 4 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Trustees' annual report (incorporating the directors' report)** _**(continued)**_
## **Year ended 31 August 2025**
This is achieved by implementing a hub & spokes model that:
- increases engagement, participation and leadership of children, young people and young adults;
- provides a trusted presence (people and/or place) for children, young people and young adults when and where it is most needed;
- grows and develops therapeutic services in schools and the community.
## **Public benefit**
The Trustees are aware of and have due regard to Charity Commission guidance on public benefit and have taken it into account when making any decision. The Charity targets a beneficiary age range of up to 25-yearolds (until their 26th birthday).
4YP's success with early intervention delivers a significant public benefit by avoiding the long-term higher costs associated with public intervention: by health authorities (Tier 4 A&E admissions and/or mental services), and/or by social services, and/or by police and justice systems.
## **Activities**
The key activities comprise:
1. One-to-one counselling service hosted at the Hub, and in schools and the community, which is confidential, where the individual will be listened to and taken seriously, in a non-judgemental way.
2. Hub group work and drop-in services complement individual counselling by offering a safe space for young people, to engage with positive activities and be supported by trusted professionals and volunteers. These groups are developed in direct response to the needs of young people, like the gender specific Girls Group and Walk n Talk mental health support group.
3. Other activities including hosting a young people's online community ("Hangout"), providing services and support within schools and working within and for local communities by providing detached (street) youth work and youth clubs, and youth workers within healthcare settings, like a Health Coach to the Ipswich Hospital Diabetes Transition Service. 4YP also provide advocacy and signposting to other appropriate specialist services.
## **Diversity**
4YP and partner agencies offer services and activities to as diverse a group of young people as possible. Support is facilitated for young adults with highly complex needs and chaotic lives, those who are Not in Education, Employment and Training (NEET), people with learning difficulties, young offenders, plus people from ethnic minorities or who are LGBT*Q+.
## **Achievements and performance**
Between 1 September 2024 and 31 August 2025, 4YP was accessed a total of 9,996 times by young people throughout our services. We offered 5,137 counselling sessions of which 75% were attended, delivered 723 youth work one-to-ones, and our drop-in service was accessed 85 times. 918 young people received counselling, 411 via the Hub and 507 in schools. 302 named young people accessed our youth work service via the Hub, in a school or in the community and youth workers had 4,859 contacts with young people.
157 beneficiaries contributed to the annual review of whether the vision and mission of the charity were being achieved. "Most of the time or always" 96% (+4%) felt safe, 91% (+1%) felt more positive and 96% (no change) said they had someone they could trust when being supported by 4YP or attending an activity.
Further achievements and performance are described in the annex to these accounts along with the acknowledgment of funders.
**- 5 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Trustees' annual report (incorporating the directors' report)** _**(continued)**_
## **Year ended 31 August 2025**
## **Financial review**
## **Net income / (expenditure)**
The Statement of Financial Activities (SOFA) for the year shows net income for the year in surplus by £692,455 (2024: £53,410).
## **Income**
Income of £1,462,321 (2024: £761,784) was generated during the year. Restricted revenue income of £221,365 (2024: £235,962) and restricted capital income of £657,471 (2024: nil) was ring-fenced for the purpose they had been given, plus unrestricted income of £583,485 (2024: £525,822). The principal funding sources by activity are shown in the notes to the financial statements.
## **Expenditure**
A total of £769,866 (2024: £708,374) were expended of which £219,171 (2024: £248,284) was allocated to restricted funds, £20,437 (2024: nil) was allocated to restricted capital funds and £530,258 (2024: £460,090) was spent from unrestricted funds. Of the total expenditure, 99% (2024: 99%) was expended on charitable activities to provide services for young people and 1% (2024: 1%) on generating funds.
## **Risk management**
The Trustees regularly review organisational risk, and consider the major risks arise from continuity of funding for services and the preservation of cash in any financial crisis. The Reserves policy seeks to address these concerns. Trustees continue to review the Charity's long-term viability by diversifying income streams and establishing higher-value income.
## **Reserves policy**
Trustees place great importance on the sustainability of the Charity long-term and have regard to the importance of being able to retain the core of its well-trained and experienced workforce. To this end, the primary aim of the Reserves Policy is to:
- enable continuity of services when experiencing short-term gaps in funding,
- allow the Charity to maintain its direct expenditure and cover liabilities,
- fulfil statutory and legal obligations including those to employees and suppliers, and
- allow for orderly winding-up of the Charity should this become necessary.
Total funds as at 31 August 2025 are £1,274,976 (2024: £582,521). This includes restricted funds of £643,734 (2024: £4,506).
The reserves policy is reviewed and adjusted annually. The Trustees calculated the reserve policy to be £297,222 (2024: £277,294) in line with the primary aims noted above.
In the year, the Trustees designated unrestricted funds of £115,000 (2024: nil) for the refitting of new premises acquired in Regatta Quay, Ipswich.
The free, undesignated reserves of the charity amount to £219,020 (2024: £300,720). The Trustees will look to review and expense amounts held above the reserves policy in accordance with the objectives of the charity over the coming years.
## **Acknowledgement to funders**
Trustees sincerely thank all the individuals, groups and communities who have generously given their time, hard work and money to undertake and support these activities for and on behalf of the Charity. An acknowledgement of grant-making funders is shown below:
**- 6 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Trustees' annual report (incorporating the directors' report)** _**(continued)**_
## **Year ended 31 August 2025**
## **Significant supporters**
## 1.Ipswich Borough Council
For the support via the Town's Regeneration Fund and programme, enabling 4YP to purchase and renovate a new property at Unit 6, Regatta Quay Ipswich as a new youth hub for the town and surrounding area.
## 2.Norfolk and Suffolk NHS Foundation Trust
For the ninth consecutive year, it was a privilege to provide a counselling service to the U18s Wellbeing Service. This long-established partnership continued to make a significant difference to the mental health and wellbeing of the young people referred.
## 3. Kesgrave Town Council
The support of the Council enabled the delivery of a programme to meet the holistic needs of young people in the community - including enabling youth workers to be available 'on the street' where young people are ("detached youth work"), and a youth club ("Hangout").
## 4. Police & Crime Commissioner
This funding enables young people from some of the most deprived areas of the county, who are at higher risk of criminal exploitation and youth violence, to know that there will regularly be a detached youth worker available in their area to provide support and guidance.
## 5. National Lottery Community Fund
This financial support has been fundamental in supporting the wider organisation during this period, to provide professional backroom staff and services in additional to supporting our frontline delivery.
## 6. Children in Need
To support the core costs and salaries of administrative staff responsible for the leadership and required back office roles of the charity.
## 7. Newmarket Charitable Foundation
This funding enabled a programme of consultation with young people in Newmarket, and surrounding areas, to better understand their needs, and led to the procurement of further funding to develop further work based on the findings and new youth hub being launched in Newmarket in August 2025.
## 8. A Local Grant making Trust
This funding for generic youth work has been invaluable during this period, enabling the charity to direct it to where it is most needed in supporting the needs of young people, when they need it most.
## 9. Johns Slater Howard
Local chartered designers of mechanical and electrical systems kindly sponsored the cost of all branded 4YP staff and volunteers clothing.
## 10. Make Architects
The generous pro-bono provision of the professional services of this global studio enabled young people to lead the creation of concepts for what they believe is needed as a safe place and space in Ipswich Town Centre.
**- 7 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Trustees' annual report (incorporating the directors' report)** _**(continued)**_
## **Year ended 31 August 2025**
## **Donations and community fundraising:**
Most of the non-invoiced income is derived from grants from other charitable trusts. Community fundraising follows recognised standards of the Code of Fundraising Practice; the Charity does not employ commercial professional fundraisers.
## **Summary of the period**
This year has been a period of consolidation and growth, building on the strategic review completed previously. We focused on embedding the changes identified, ensuring stronger governance and operational resilience across the organisation.
## **Governance and Leadership**
We continued to strengthen governance through improved financial and operational policies and procedures. The Board expanded its breadth of expertise with the appointment of new Trustees, bringing fresh perspectives and skills. Enhanced reporting has supported greater transparency and accountability.
## **Investing in People**
Our staff and volunteers remain our greatest asset. Reflecting this commitment, we prioritised training and development, supporting five team members to begin or progress apprenticeships directly linked to their roles. This investment ensures we are equipping our people with the skills and confidence to deliver high-quality services now and into the future.
## **Plans for future periods**
## **Looking forward**
Trustees are committed to ensuring that services offered continue to be available, accessible and operate to the highest quality standards. The year ahead is about **building momentum and amplifying impact** . We will:
- **Deepen Community Connections** : Work alongside partners and local voices to co-create opportunities that truly reflect the aspirations of the communities we serve.
- **Explore New Fundraising Avenues** : Develop innovative and sustainable income streams to strengthen our financial resilience and enable growth.
- **Invest in People and Leadership** : Continue to nurture talent through advanced training and leadership pathways, ensuring our team is equipped to meet future challenges.
- **Showcase Impact** : Implement robust evaluation and storytelling approaches to demonstrate the difference we make and inspire wider support.
- continue to increasingly **involve young people** to ensure current and future services meet their needs;
- maximise the potential of website and social media activities.
4YP is still very-much needed, in an environment that is challenging for funders and providers as well as the younger people themselves. Within an ethos of strong corporate governance, the Charity will continue to relentlessly pursue better support and outcomes that meet the needs of young people.
## **Structure, governance and management**
## **Constitution**
The Charity, a company limited by guarantee incorporated on 23 March 2000 and registered with the Charity
**- 8 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Trustees' annual report (incorporating the directors' report)** _**(continued)**_
## **Year ended 31 August 2025**
Commission on 29 December 2000, is governed by its Memorandum & Articles of Association ("Memo & Arts"). The Directors of the company, who are also charity trustees for the purpose of charity law, are the members of the Board (referred to as the "Management Committee" in its Memo & Arts). The Trustees/Directors are listed in the reference and administration details of these accounts. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per Director/Trustee of the Charity.
## **Management**
The Board directs and determines the Charity's affairs. The Chief Executive Officer manages day-to-day operations in accordance with the Board's strategic directions. The Board met four times, and additionally its General Purposes subcommittee four times, during the year to review and scrutinise the charity's activities and performance, together with policies, organisational risk assessment, management and administrative controls, and decisions on strategic direction.
## **Trustee/Director recruitment**
Trustees seek a diverse body of people with a broad range of skills. Potential appointees, selected by invitation or from receipt of an expression of interest, are considered by the Board and, if suitable, are interviewed by the Chair. Appointments approved by the Board are subject to enhanced check by the Disclosure and Barring Service. An induction is undertaken by the Chief Executive Officer and covers:
- Memorandum & Articles of Association, and obligations of Board members.
- Explanation of services provided and safeguarding responsibilities.
- Summary of Business Plan, budget, and latest Annual Review and Financial Statements.
- Charity Commission guidance, including the Trustee responsibilities.
- Annual schedule of meetings, with meeting objectives.
- Organisational and staff structures, with a tour & introduction to staff and volunteers
## **Pay policy for Senior Staff**
The General Purposes committee considers the organisations budget, financial position, benchmarking information, and performance indicators, and recommends pay awards for all staff, including key management personnel.
These recommendations are submitted to the full Board of Trustees, which holds final authority to approve any pay increases for key management personnel. All decisions are minuted to ensure transparency and good governance.
## **Trustees' responsibilities statement**
The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of their incoming resources and application of resources, including their income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
**- 9 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Trustees' annual report (incorporating the directors' report)** _**(continued)**_
## **Year ended 31 August 2025**
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charities transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Appointment of auditor**
The trustees confirm that Lovewell Blake has been appointed as the charity's auditor in accordance with the relevant statutory requirements. Statement of disclosure to auditors
Each of the persons who is a trustee at the date of approval of this report confirms that:
- so far as they are aware, there is no relevant audit information of which the charity's auditor is unaware; and
- they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information.
## **Small company provisions**
This report has been prepared taking advantage of the small companies' exemption of section 415A of the Companies Act 2006.
## `2/3/2026`
The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:
R Lister (Chair)
**- 10 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Independent auditor's report to the trustees of For Children & Young People**
## **Year ended 31 August 2025**
## **Opinion**
We have audited the financial statements of For Children & Young People (the 'charity') for the year ended 31 August 2025 which comprise the statement of financial activities (including income and expenditure account), balance sheet, statement of cash flows and the related notes, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charity's affairs as at 31 August 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Charities Act 2011.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial 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 information comprises the information included in the trustees' annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
**- 11 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
**Independent auditor's report to the trustees of For Children & Young People** _**(continued)**_
## **Year ended 31 August 2025**
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:
- the information given in the trustees' report is inconsistent in any material respect with the financial statements; or
- sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records; or
- we have not received all the information and explanations we require for our audit.
## **Responsibilities of trustees**
As explained more fully in the trustees' responsibilities statement (set out on pages 9 to 10), the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
## **Auditor's responsibilities for the audit of the financial statements**
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, 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 misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
- Enquiry of management and those charged with governance;
- Enquiry of entity staff compliance functions to identify any instances of non-compliance with laws and regulations;
- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
- Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the rationale of significant transactions outside the normal course of activities and reviewing accounting estimates for bias.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.
**- 12 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
**Independent auditor's report to the trustees of For Children & Young People** _**(continued)**_
## **Year ended 31 August 2025**
The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the FRC's website at: www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditors-responsibilities-for-the-a udit.This description forms part of our auditor's report.
## **Use of our report**
This report is made solely to the charity's trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Mark Proctor FCA DChA (Senior Statutory Auditor)
For and on behalf of Lovewell Blake LLP Chartered accountants & statutory auditor Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB `2/3/2026`
**- 13 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Statement of financial activities (including income and expenditure account)**
## **Year ended 31 August 2025**
||||**2025**|**2025**||2024|
|---|---|---|---|---|---|---|
|||Unrestricted|Restricted|Restricted|||
|||funds|funds|Capital fund|**Total funds**|Total funds|
||**Note**|**£**|**£**|**£**|**£**|£|
|**Income**|||||||
|Grants, donations, and|||||||
|legacies|**5**|14,506|221,365|657,471|893,342|248,444|
|Charitable activities|**6**|541,717|–|–|541,717|497,939|
|Other trading activities||4,121|–|–|4,121|3,601|
|Investment income||23,141|–|–|23,141|11,800|
|||-------------------------------|-------------------------------|-------------------------------|---------------------------------------|-------------------------------|
|**Total income**||583,485|221,365|657,471|1,462,321|761,784|
|||===============================|===============================|===============================|=======================================|===============================|
|**Expenditure**|||||||
|Raising funds|||||||
|Costs of raising|||||||
|donations and legacies||1,164|–|–|1,164|1,294|
|Charitable activities|**7**|529,094|219,171|20,437|768,702|707,080|
|||-------------------------------|-------------------------------|-------------------------------|---------------------------------------|-------------------------------|
|**Total expenditure**||530,258|219,171|20,437|769,866|708,374|
|||===============================|===============================|===============================|=======================================|===============================|
|||-------------------------------|-------------------------------|-------------------------------|---------------------------------------|-------------------------------|
|**Net income and net**|||||||
|**movement in funds**||53,227|2,194|637,034|692,455|53,410|
|||===============================|===============================|===============================|=======================================|===============================|
|**Reconciliation of funds**|||||||
|Total funds brought forward||578,015|4,506|–|582,521|529,111|
|||-------------------------------|-------------------------------|-------------------------------|---------------------------------------|-------------------------------|
|**Total funds carried forward**||631,242|6,700|637,034|1,274,976|582,521|
|||===============================|===============================|===============================|=======================================|===============================|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
**The notes on pages 17 to 27 form part of these financial statements.**
**- 14 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Balance sheet**
## **31 August 2025**
|||**2025**||2024|2024|
|---|---|---|---|---|---|
||**Note**|**£**|**£**|£|£|
|**Fixed assets**||||||
|Tangible fixed assets|**11**||645,751||9,666|
|**Current assets**||||||
|Debtors|**12**|96,040||91,928||
|Cash at bank and in hand||816,064||791,661||
|||-------------------------------||-------------------------------||
|||912,104||883,589||
|**Creditors: Amounts falling due within**||||||
|**one year**|**13**|(174,793)||(194,628)||
|||-------------------------------||-------------------------------||
|**Net current assets**|||737,311||688,961|
||||---------------------------------------||-------------------------------|
|**Total assets less current liabilities**|||1,383,062||698,627|
|**Provisions**|**15**||(108,086)||(116,106)|
||||---------------------------------------||-------------------------------|
|**Net assets**|||1,274,976||582,521|
||||=======================================||===============================|
|**Funds of the charity**||||||
|Restricted Capital funds|||637,034||–|
|Restricted funds|||6,700||4,506|
|Unrestricted funds|||516,242||578,015|
|Designated funds|||115,000||–|
||||---------------------------------------||-------------------------------|
|**Total charity funds**|**16**||1,274,976
=======================================||582,521
===============================|
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on `2/3/2026` ........................, and are signed on behalf of the board by:
Q
R Lister (Chair)
Company registration number: 03954918
**The notes on pages 17 to 27 form part of these financial statements.**
**- 15 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Statement of cash flows**
## **Year ended 31 August 2025**
||**2025**|2024|
|---|---|---|
||**£**|£|
|**Cash flows from operating activities**|||
|Net income|692,455|53,410|
|_Adjustments for:_|||
|Depreciation of tangible fixed assets|5,746|4,971|
|Interest from investments|(23,141)|(11,800)|
|_Changes in:_|||
|Trade and other debtors|(4,112)|20,722|
|Trade and other creditors|(19,835)|(52,650)|
|Provisions|(8,020)|18,070|
||-------------------------------|--------------------------|
|Cash generated from operations|643,093|32,723|
||-------------------------------|--------------------------|
|Net cash from operating activities|643,093|32,723|
||===============================|==========================|
|**Cash flows from investing activities**|||
|Interest from investments|23,141|11,800|
|Purchase of tangible assets|(641,831)|(7,130)|
||-------------------------------|--------------------------|
|Net cash (used in)/from investing activities|(618,690)|4,670|
||===============================|==========================|
|**Net increase in cash and cash equivalents**|24,403|37,393|
|**Cash and cash equivalents at beginning of year**|791,661|754,268|
||-------------------------------|-------------------------------|
|**Cash and cash equivalents at end of year**|816,064|791,661|
||===============================|===============================|
**The notes on pages 17 to 27 form part of these financial statements.**
**- 16 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Notes to the financial statements**
## **Year ended 31 August 2025**
## **1. General information**
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 14 Lower Brook Street, Ipswich, IP4 1AP, Suffolk.
## **2. Statement of compliance**
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.
## **3. Accounting policies**
## **Basis of preparation**
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity and rounded to the nearest £.
## **Going concern**
The financial statements are prepared on a going concern basis. Trustees have taken into account all available information about the future (at least 12 months from the date when the financial statements are approved) and are not aware of any material uncertainties related to events or conditions that cast significant doubt upon the entity's ability to continue as a going concern.
## **Income tax**
The company is a registered Charity and its activities are exempt from United Kingdom income and corporation tax. Income Tax recoverable on covenanted donations and Gift Aid is recognised in the financial statements in the period in which it is received. The Charity is not registered for VAT; irrecoverable VAT is reported with the expenditure to which it relates.
## **Fund accounting**
Unrestricted funds are general funds which are available for use at the Trustees' discretion in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or have been raised by the Charity for particular purposes.
Designated funds are unrestricted funds that have been set aside by the Trustees for a particular purpose. The aim and use of each fund is set out in the notes to the financial statements.
**- 17 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Notes to the financial statements** _**(continued)**_
## **Year ended 31 August 2025**
## **3. Accounting policies** _**(continued)**_
## **Income**
All income is included in the Statement of Financial Activities (SOFA), on an accruals basis, when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Donations are recognised when the Charity has received the income. If the donation is subject to a restriction the Charity will recognise when the restriction is met or wholly within the control of the Charity. Grants are included in the statement of activities when the entitlement to the grant is probable. Grants made for specific purposes are classified as restricted income.
Deferred income, disclosed as a liability in the balance sheet, consists of resources received that are not recognised in the SOFA until the Charity is entitled to the income. Deferred income relates to future periods, or require other conditions that limit income recognition be met, and also include funds received where, by agreement with the donor, certain expenses can be charged directly to a fund.
Income from contracts for services (generally, invoiced income) are regarded as unrestricted income. Performance-related grants, where the donor has expressed how and/or when a service is provided, are regarded as restricted income.
All other income is accounted for on a receivable basis.
No amounts are included in the financial statements for services donated by volunteers.
## **Expenditure**
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. Eligible employees are members of a defined contribution pension scheme. Pension costs are accounted for on an accruals basis.
## **Operating leases**
Rentals applicable to operating leases are charged to the SOFA over the period in which the cost is incurred.
## **Tangible assets**
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
**- 18 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Notes to the financial statements** _**(continued)**_
## **Year ended 31 August 2025**
## **3. Accounting policies** _**(continued)**_
## **Depreciation**
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Leasehold property - Over the term of the lease Lease improvements - Up to the life of the lease Office equipment - 3 to 10 years IT equipment - 3 years
## **Provisions**
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the balance sheet and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in income or expenditure unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in the statement of financial activities in the period it arises, and is allocated to the appropriate expenditure heading.
## **Financial instruments**
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
## **4. Limited by guarantee**
The Charity is a company limited by guarantee. The members of the company are the Trustees named in the reference and administration section of these accounts. In the event of the Charity being wound up, each member's liability in respect of the guarantee is limited to £1.
**- 19 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Notes to the financial statements** _**(continued)**_
## **Year ended 31 August 2025**
## **5. Grants, donations, and legacies**
|||Unrestricted|Restricted|Restricted|**Total Funds**|
|---|---|---|---|---|---|
|||Funds|Funds|Capital|**2025**|
|||||Funds||
|||£|£|£|**£**|
||**Donations**|||||
||Grants and donations|14,506|221,365|657,471|893,342|
|||====================================|====================================|====================================|====================================|
|||Unrestricted|Restricted|Restricted|Total Funds|
|||Funds|Funds|Capital|2024|
|||||Funds||
|||£|£|£|£|
||**Donations**|||||
||Grants and donations|12,482|235,962|–|248,444|
|||====================================|====================================|====================================|====================================|
|**6.**|**Charitable activities**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2025**|Funds|2024|
|||£|**£**|£|£|
||Counselling|371,500|371,500|386,880|386,880|
||Youth Work|166,137|166,137|105,051|105,051|
||Other|4,080|4,080|6,008|6,008|
|||------------------------------------|------------------------------------|------------------------------------|------------------------------------|
|||541,717|541,717|497,939|497,939|
|||====================================|====================================|====================================|====================================|
**- 20 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Notes to the financial statements** _**(continued)**_
## **Year ended 31 August 2025**
## **7. Expenditure on charitable activities**
|||Unrestricted|Restricted|Restricted|**Total Funds**|
|---|---|---|---|---|---|
|||Funds|Funds|Capital|**2025**|
|||||Funds||
|||£|£|£|**£**|
||Staff costs|378,705|181,879|–|560,584|
||Counsellor supervision costs|7,830|1,844|–|9,674|
||Travel expenses - staff and volunteers|2,190|2,490|–|4,680|
||Activities and materials|3,161|5,383|–|8,544|
||Support costs|137,208|27,575|20,437|185,220|
|||------------------------------------|------------------------------------|------------------------------------|------------------------------------|
|||529,094|219,171|20,437|768,702|
|||====================================|====================================|====================================|====================================|
|||Unrestricted|Restricted|Restricted|Total Funds|
|||Funds|Funds|Capital|2024|
|||||Funds||
|||£|£|£|£|
||Staff costs|356,301|204,258|–|560,559|
||Counsellor supervision costs|8,204|1,773|–|9,977|
||Travel expenses - staff and volunteers|1,613|1,291|–|2,904|
||Activities and materials|1,326|5,966|–|7,292|
||Support costs|91,352|34,996|–|126,348|
|||------------------------------------|------------------------------------|------------------------------------|------------------------------------|
|||458,796|248,284|–|707,080|
|||====================================|====================================|====================================|====================================|
||**Analysis of support costs**|||||
|||||**2025**|2024|
|||||**£**|£|
||Premises|||61,533|61,871|
||Communications and IT|||25,890|20,612|
||Office supplies and other expenses|||14,731|9,311|
||Other staff costs|||14,729|11,234|
||Professional fees|||62,591|18,349|
||Depreciation|||5,746|4,971|
|||||-------------------------------|-------------------------------|
|||||185,220|126,348|
|||||====================================|====================================|
|**8.**|**Net income**|||||
||Net income is stated after charging/(crediting):|||||
|||||**2025**|2024|
|||||**£**|£|
||Depreciation of tangible fixed assets|||5,746|4,971|
|||||====================================|====================================|
**- 21 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Notes to the financial statements** _**(continued)**_
## **Year ended 31 August 2025**
## **9. Staff costs**
The total staff costs and employee benefits for the reporting period are analysed as follows:
||**2025**|**2024**|
|---|---|---|
||**£**|£|
|Wages and salaries|521,733|521,065|
|Social security costs|31,081|31,372|
|Other pension costs|7,770|8,122|
||-------------------------------------------|-------------------------------------------|
||560,584|560,559|
||===========================================|===========================================|
The average head count of employees during the year was 34 (2024: 31).
No employee received employee benefits of more than £60,000 during the year (2024: One). This employee received total employee benefits during the prior year of between £70,000 and £80,000.
## **10. Trustee remuneration and expenses**
The Charity’s key management personnel are the Trustees and Strategic Leadership Team (SLT) as listed in the reference and administrative details. Trustees neither received nor waived emoluments during the year (2024: £Nil). Trustees were reimbursed expenses amounting to £Nil (2024: £766) during the year.
The total amount of employee benefits (including employers pension) of the SLT for their services to the Charity was £176,303 (2024: £200,836).
## **11. Tangible fixed assets**
||**Leasehold**|
**Leasehold**|**Office**|**IT**||
|---|---|---|---|---|---|
||**property**|**improvement**|**equipment**|**equipment**|**Total**|
||**£**|**£**|**£**|**£**|**£**|
|**Cost**||||||
|At 1 September 2024|–|119,672|37,809|23,951|181,432|
|Additions|637,500|–|–|4,331|641,831|
|Disposals|–|–|–|(1,861)|(1,861)|
||-------------------------------------------|-------------------------------------------|-------------------------------------------|-------------------------------------------|-------------------------------------------|
|**At 31 August 2025**|637,500|119,672|37,809|26,421|821,402|
||===========================================|===========================================|===========================================|===========================================|===========================================|
|**Depreciation**||||||
|At 1 September 2024|–|119,672|36,013|16,081|171,766|
|Charge for the year|466|–|1,216|4,064|5,746|
|Disposals|–|–|–|(1,861)|(1,861)|
||-------------------------------------------|-------------------------------------------|-------------------------------------------|-------------------------------------------|-------------------------------------------|
|**At 31 August 2025**|466|119,672|37,229|18,284|175,651|
||===========================================|===========================================|===========================================|===========================================|===========================================|
|**Carrying amount**||||||
|**At 31 August 2025**|637,034|–|580|8,137|645,751|
||===========================================|===========================================|===========================================|===========================================|===========================================|
|At 31 August 2024|–|–|1,796|7,870|9,666|
||===========================================|===========================================|===========================================|===========================================|===========================================|
**- 22 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Notes to the financial statements** _**(continued)**_
## **Year ended 31 August 2025**
## **12. Debtors**
|||**2025**|2024|
|---|---|---|---|
|||**£**|£|
||Trade debtors|53,405|59,716|
||Prepayments and accrued income|42,635|31,838|
||Other debtors|–|374|
|||--------------------------------------|--------------------------------------|
|||96,040|91,928|
|||====================================|====================================|
|**13.**|**Creditors:** **Amounts falling due within one year**|||
|||**2025**|2024|
|||**£**|£|
||Trade creditors|16,744|18,711|
||Accruals and deferred income|146,382|153,950|
||Social security and other taxes|10,434|8,009|
||Other creditors|1,233|13,958|
|||--------------------------------------|--------------------------------------|
|||174,793|194,628|
|||====================================|====================================|
|**14.**|**Deferred income**|||
|||**2025**|2024|
|||**£**|£|
||At 1 September 2024|148,818|213,640|
||Amount released to income|(148,818)|(213,640)|
||Amount deferred in year|123,176|148,818|
|||--------------------------------------|--------------------------------------|
||**At 31 August 2025**|123,176
====================================|148,818
====================================|
Deferred income relates to conditional grant income received in the year on behalf of projects being completed in following years.
## **15. Provisions**
|||Staff||
|---|---|---|---|
||Dilapidations|settlement|**Total**|
||£|£|**£**|
|At 1 September 2024|102,938|13,168|116,106|
|Additions|5,148|–|5,148|
|Charge against provision|–|(13,168)|(13,168)|
||--------------------------------------|--------------------------------------|--------------------------------------|
|**At 31 August 2025**|108,086|–|108,086|
||====================================|====================================|====================================|
The dilapidations provision is aligned to the present obligation of the rental lease and is expected to be paid upon cessation of the lease agreement.
The staff settlement provision was paid during the year as anticipated. There is no longer any present obligation for the charity in respect of a staff settlement agreement and as such no provision is held at the current year end.
**- 23 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Notes to the financial statements** _**(continued)**_
## **Year ended 31 August 2025**
## **16. Analysis of charitable funds**
## **Year ended 31 August 2025**
## **Restricted funds**
||At 1 Sept||||**At 31 Aug**|
|---|---|---|---|---|---|
||2024|Income|Expenditure|Transfers|**2025**|
||£|£|£|£|**£**|
|Access to Apprenticeships|–|1,000|(1,000)|–|–|
|Counsellor Support Fund|–|4,080|(4,080)|–|–|
|AXA XL Regional Grant
Programme|764|10,619|(11,383)|–|–|
|Children in Need|–|39,976|(39,976)|–|–|
|Ipswich Borough Council
Community Cash Grant|–|5,655|(5,655)|–|–|
|Kerrison Trust|727|–|(727)|–|–|
|Kesgrave Youth Club|2,032|8,528|(10,560)|–|–|
|National Lottery Community
Fund|–|30,130|(29,628)|–|502|
|Pixel Fund|796|–|(796)|–|–|
|Rope Trust|–|15,000|(15,000)|–|–|
|Safer Streets – West Suffolk
Council|–|9,167|(9,074)|–|93|
|Simon Gibson Charitable Trust|–|777|(672)|–|105|
|Suffolk Police & Crime
Commissioner’s Fund|187|8,333|(8,520)|–|–|
|Talent Fund|–|20,000|(20,000)|–|–|
|The Mount Fund|–|16,000|(16,000)|–|–|
|Youth Focus Suffolk|–|3,200|(3,200)|–|–|
|Youth Social Prescribing Pilot|–|34,980|(28,980)|–|6,000|
|Youth Worker Development
Fund|–|13,920|(13,920)|–|–|
||-------------------------------------|-------------------------------------|-------------------------------------|-------------------------------------|-------------------------------------|
||4,506|221,365|(219,171)|–|6,700|
||===================================|===================================|===================================|===================================|===================================|
|**Restricted Capital Funds**||||||
|Ipswich Borough Council –||||||
|Towns Deal Fund|–|657,471|(20,437)|–|637,034|
||===================================|===================================|===================================|===================================|===================================|
|**Designated funds**||||||
|New Premises|–|–|–|115,000|115,000|
||===================================|===================================|===================================|===================================|===================================|
|**Unrestricted funds**||||||
|General Funds|578,015|583,485|(530,258)|(115,000)|516,242|
||===================================|===================================|===================================|===================================|===================================|
**- 24 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Notes to the financial statements** _**(continued)**_
## **Year ended 31 August 2025**
## **Year ended 31 August 2024**
## **Restricted funds**
||At 1 Sept||||**At 31 Aug**|
|---|---|---|---|---|---|
||2023|Income|Expenditure|Transfers|**2024**|
||£|£|£|£|**£**|
|Access to Apprenticeships|–|1,000|(1,000)|–|–|
|Counsellor Support Fund|–|4,080|(4,080)|–|–|
|AXA XL Regional Grant
Programme|–|16,572|(15,808)|–|764|
|Children in Need|–|39,847|(39,847)|–|–|
|Ipswich Borough Council
Community Cash Grant|145|8,213|(8,358)|–|–|
|Kerrison Trust|–|5,000|(4,273)|–|727|
|Kesgrave Youth Club|1,272|15,634|(14,874)|–|2,032|
|National Lottery Community
Fund|908|35,415|(36,323)|–|–|
|Pixel Fund|–|4,500|(3,704)|–|796|
|Rope Trust Fund|–|15,000|(15,000)|–|–|
|Suffolk Police & Crime
Commissioner’s Fund|2,148|16,662|(18,623)|–|187|
|Youth Social Prescribing Pilot|(287)|31,600|(31,313)|–|–|
|Youth Worker Development
Fund|5,155|13,990|(19,145)|–|–|
|Bluebell Fund - Holiday
Programmes|–|3,000|(3,000)|–|–|
|East Suffolk Community
Partnerships|2,769|2,000|(4,769)|–|–|
|HAF Summer Programme
Fund|1,511|–|(1,511)|–|–|
|Harwich Haven Authority Fund|–|2,000|(2,000)|–|–|
|John Lewis Half Term Activities
Fund|–|1,333|(1,333)|–|–|
|Realising Ambitions Fund|990|–|(990)|–|–|
|Rushmere St Andrew Parish
Council|197|4,824|(5,021)|–|–|
|SCC Public Mental Health|1,507|15,292|(16,799)|–|–|
|Suffolk CC Football Equipment
Fund|125|–|(125)|–|–|
|The Suffolk Association for
Counselling|388|–|(388)|–|–|
||-------------------------------------|-------------------------------------|-------------------------------------|-------------------------------------|-------------------------------------|
||16,828|235,962|(248,284)|–|4,506|
||===================================|===================================|===================================|===================================|===================================|
|**Unrestricted funds**||||||
|General Funds|512,283|525,822|(460,090)|–|578,015|
||===================================|===================================|===================================|===================================|===================================|
Any fund with income or expenditure over £5,000 or with a balance carried forward have been explained below.
**- 25 -**
**For Children & Young People**
## **Company Limited by Guarantee**
## **Notes to the financial statements** _**(continued)**_
## **Year ended 31 August 2025**
## **Restricted fund purposes:**
Summary of Funds
- National Lottery Community Fund - Supporting the core activities of delivering free services to young people through drop-in sessions, group sessions, counselling and school holiday activities.
- Children in Need - This grant supported core costs for our mental health charity work in the form of counselling, group support and youth clubs. The intended outcomes were to provide a safe space, positive activities, and promote trusted relationships.
- Youth Social Prescribing Pilot - Embedding a youth link worker in a local high school to work with individuals and cohorts of young people to improve their wellbeing.
- Rope Trust - Helping to employ a CYP practitioner over two years.
- Suffolk Police & Crime Commissioner’s Fund - Funding towards continuing and expanding 4YP’s detached youth work in the IP2 and IP3 postcode areas of Ipswich.
- Talent Fund - Used in furtherance of 4YP’s charitable purposes, specifically around delivering free counselling sessions.
- Safer Streets – West Suffolk Council - Providing detached outreach youth work within the Newmarket area.
- Youth Worker Development Fund - Donations towards the salary and supervision support for a youth worker.
- The Mount Fund - Support to employ a counsellor and to deliver up to 1250 free counselling sessions per year for around 150 children & young people.
- Ipswich Borough Council Community Cash Grant - Contribution towards the 4NOW project supporting young people in Ipswich.
- AXA XL Regional Grant Program - Funding for the Walk n Talk groups
- Simon Gibson Charitable Trust - Funding to continue the Walk n Talk groups
- Youth Focus Suffolk - A donation to support training for 4YP staff.
- Ipswich Borough Council – Towns Deal Fund - Development of a new Children’s hub on the Waterfront in Ipswich that will replace the current premises.
- Kesgrave Town Council - Provision of a youth club.
## **Designated fund purposes:**
- New Premises - In the year, the Trustees designated unrestricted funds of £115,000 (2024: nil) for the refitting of new premises acquired in Regatta Quay, Ipswich.
**- 26 -**
## **For Children & Young People**
## **Company Limited by Guarantee**
## **Notes to the financial statements** _**(continued)**_
## **Year ended 31 August 2025**
## **17. Analysis of net assets between funds**
||As at 31 August 2025||||
|---|---|---|---|---|
|||Unrestricted|Restricted|**Total Funds**|
|||Funds|Funds|**2025**|
|||£|£|£|
||Tangible fixed assets|8,717|637,034|645,751|
||Debtors|79,702|16,338|96,040|
||Cash at bank and in hand|810,281|5,783|816,064|
||Current liabilities|(159,372)|(15,421)|(174,793)|
||Provisions|(108,086)|–|(108,086)|
|||-------------------------------------|-------------------------------------|-------------------------------------|
||**Net assets**|631,242|643,734|1,274,976|
|||===================================|===================================|===================================|
||As at 31 August 2024||||
|||Unrestricted|Restricted|**Total Funds**|
|||Funds|Funds|**2024**|
|||£|£|£|
||Tangible fixed assets|9,666|–|9,666|
||Debtors|82,246|9,682|91,928|
||Cash at bank and in hand|761,861|29,800|791,661|
||Current liabilities|(159,652)|(34,976)|(194,628)|
||Provisions|(116,106)|–|(116,106)|
|||-------------------------------|--------------------------|-------------------------------|
||**Net assets**|578,015|4,506|582,521|
|||===============================|==========================|===============================|
|**18.**|**Analysis of changes in net debt**||||
|||At||**At**|
|||1 Sep 2024|Cash flows|**31 Aug 2025**|
|||£|£|**£**|
||Cash at bank and in hand|791,661|24,403|816,064|
|||===============================|==========================|===============================|
## **19. Operating lease commitments**
The total future minimum lease payments under non-cancellable operating leases are as follows:
||**2025**|2024|
|---|---|---|
||**£**|£|
|Not later than 1 year|1,416|28,916|
|Later than 1 year and not later than 5 years|2,006|3,422|
||----------------------|--------------------------|
||3,422|32,338|
||======================|==========================|
## **20. Related parties**
There have been no related party transactions in this year or the previous reporting period.
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