REGISTERED COMPANY NUMBLI R: 03458723 (England ind Wales) REI GISTERED CHARITY NUMBER: 1090289 Report of Ihe Trustees and Audited FlnY4nclal Statements for the Year EDded 31 March 2024 for GLOUCESTERSHIRE YOUNG CARERS PROJECT Cooper Parry Group Limited Sky View, Arg08y Road East Midlands Aiwort Castl¢ Doiiington Derby, DE74 2SA
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GLOUCEI STERSHIRE YOUNG CARERS PROJECT Reference ad AdminRstr8tlve Det&ll8 for the year ended 31 March 2024 TRUSTEES R Parish (Chair) A Deeks S Nair M Clifford P Winterbottom R Smith T Bailey (Appointed on 01105A024) C Orr (Appoit]ted on 0110512024) COMPANY SECRETARY R SirAith (Appointed on 1511112023) R Patisli (Resigned on 1511112023) KEY MANAGELIEINT PERSONNLI L C Rhodes {CEO appointed 2810512024) E Semadeni H Gill M Hitcbings REGISTERED OFFICE 7 Twigworth Court Business Centre Twigworth Gloucester Glou¢e8tersbire GL2 9PG REGISTERED COMPANY NUMBER 03458723 (England and Wales) REGISTERED CHARITY NUMBER 1090289 AUDITORS Cooper P&rry Group Limited Sliy View Argosy Road East Midlands Airport Castle Doninglon Detby DE74 2SA Pllg¢ I
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GLOUCESTERSHIRE YOUNC CARIRS PROJECT Report of the Tru$teei for tb¢ year ended 31 March 2024 OBJECTIVES AYJ D ACTIVITIES Volunteers Paid staff (9 full_time and 13 parl-time) are supported by more than 45 volunteers (as drivm, support to respite group workers, fulldraisers and trustees). ACHIEVEMENf AND PERFORMANCE Chatr's Summary of the 2023124 Year I Am delighted to introduce the Armi1 Report and Accounts for Gloucestersbire Young Carers 2023124 on behalf of the Tntstees, the staff and most importarntly tb¢ benefLciaries of our charity, the young and young adult ¢arer8 of GIoU¢estehIre with whom we work. I¢ is a daunting challenge to be invited lo select highlighl's from a year that has produccd so many. H¢r¢ just a few I wanted to 8POtlight! Young Ce[S, GYC staff and Supporte catne together in September 2023 to launch our 30th Anniver8ary year. It was a night to remember! We celebrated three decades of the evolution of GYC and Members of the Young Carers Forum told us about thc .30 for 30, fidraISIng challenges we had to prepare ourselves for in th¢ yeor ahead. We were especially pleased to welcome some of the people who were Énstnirneiital in s¢tting up GloucestershiTr Youn8 Carers all thos¢ years ago, inrludillg the fllst yowig carers identified in Gloucestershire who sat on the original steerin8 group. This year we undertook a rigorous r¢cnLitment process for a new CEO. We made sure that TnL8tees, staff and young people were involved in the selection, and I am delighted to say that Cheryl Rthod¢s was appointed. Cheryl will lead GYC as it embarks on the next 30 years (alld beyondl) bringing us tog¢ih¢r to deliver our vision that 'all youllg carers enjoy their childhood and experieDC¢ a positive IratisÉtion to adulthood,. I have a particular interest in the voices of young oarers and young adult oarers being hcar(L' I b¢li¢ve this interest align8 closely with GYC'S mission 'to suppon and enable yOUDg Carers lo build on their strengths and achicvc their aspirations,. FI¢r¢ are two examples of where I know youllg carers supported by GYC have dcnjonstrated tbis missioll ill aGtion, having an itiipact at both a national Éd local level year. N8tionally. by shiThg their lived experiences of caring for family members, young people supported by GYC seized th¢ opportrjiiity to ittfluence the thinking of elected iepresentatives in both Hoiiscs of Parliaft]ent about ways lo improve support for young carers and young adult carets. Closer to home, social work students studying at the University of Gloucestershtre had their learning enlianced by hearing &bout caring for tliose with 'stigmatised conditions, such as mental ill-health and substance misuse issues from young people prepared to share their stories. These are two great examples of how others. future per¢epu(Trns and prdCtice8 have been influenced by bearing the voices ol young are1¥ and young aduli carers. Opportunities such as Ihese also have apositive impact on tlie ¢onfLd¢nce of the young people involved. They may be used to taking un chall¢nges tbeir pecrs tnight not be ¢xpeGted to, but that does not m¢an it is easy for them to stand iLP dnd represent themselves. They have done themselves and GYC proud. Paul Winterbottom, who Chaired the GYC Board l&st year finished his introduction to the 2023124 annual report with the followillg words. and I honestly can't improve on then]: "The contribution of GYC will not be me&8ured by a reduction in the number of youn8 carer5 but by the r¢Gognition in commlinities of the v&luable role and responsibilities they take, their achieVenllts, lor themselves, their families aud wider society now and in years to come" Thank you to all those people who have worked for and with Gloucestershire Young Carers this year. Pagf 3
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GLOUCESTERSHIRE YOUNG CARERS PROJECT Report of the Trust¢es for the year ended 31 March 2024 GYC'S Mlsslon Our visiou is simple and direct: that 'all young carers enjoy their childhood #nd experlenee a posltive transition to adulthood,. This is coupled with OUT rni88ion, which is 'to support and enable young earers to bulld on their strengths and achieve their aspiratlons,. W¢ are a development organisation, guid¢d by th¢ voi¢¢ of young people. Recognising young carers as 'experts by lived experience, is at the core of OUT work and we are passionate about empowering young carers to influence services whetlLer through our yOLmg carer foNn]s and groups or on &n individual basis. GYC has worlced with yoiing carers to develop the broad outcomes that we aitn lo deliver: Young carers hav¢ the sm¢ opportunities as other young people who do llot Iiave caring responsibilities, Young carers maintsin good emotional and physical health Young carers have a voice, are listened lo and are able to influence services Young c&rer8 <1¢cess ediicalion and employment and &chiev¢ w¢ll Young care gAperi¢nc¢ po5ittv¢ tran511ioos to adulthood We re¢ogrAiZe tILat we are unable to ohge die reality of the health issues of the person young careT8 care for, and the ongoing impact of this. OUT aim is to ensure tknt young carers and young adult carers are not disadvantaged by their caring rol¢. Through a range of personalised siipporl, we aim to achieve the following positiv¢ Ghang¢$ itk their live8, in essence foT th¢m to.. Have a break from Ibeir caring role Be a Gbildlyoung person Understaud th¢ir raring rol¢ aud b¢ b¢tter ible tc> ¢ope and build resilience Receive the support tbry need to enable them to reduce the impact of caring Develop positive relationships witt) peers and fonn a network of support Gain support within educational and work s¢tting8 Know their rights Emd bc able to ckLOOS¢ tIL¢ir path a& they move illto adulthood GYC'S multi-diseipliiiary team delivet3 a whole family, integrated service Lo youug fjare and their families. We work with yoiillg carers and theiT fa1115 offerillg an asse8smcnt of their caring role and developing a support plan which offers acr¢ss to servi¢¢s and young person friendly infOrntIot1, and we wolk to help the cared for ELccess support to reduce the impact of caring on the youllg person. Youllg carers are offcred groupll.. l support as appropriate: 'Caring Counts, for young wer8 1 l+, a programme offering yoiing ¢'¢t& the OppOrnity to slwe tC]r cxperiences and learn how to loo1< after their own health alld wellbeing. Respit¢ supporL' groups and activities allfA¢d at raising aspiration8, developing peer support dnd having a break, 121 sessions addressing individiial issues and challenges. Specialist targeted time limited Eroups, resid¢ntials and day ¢vent8 ft>r children caring for someone with meiital ill health and/or SL]bstance misuse sbaring experieTr¢es parlicular to their carillg role and developing coping strategies. Young Adult CaTer s¢rvice providii)g on¢ to one and group support specifically for thos¢ aged 16 to 24, of'fering support to improve their m¢nts] wellbcing and Tnainlain these young people in education gnd ernploymenl. Our services are 8trengths-based iinderpinned by the evidence bas¢d Fiv¢ Ways to Wellbeing: ConiJ¢ct, GetActive. Take Nol'ice, Learning alld Give. We work extensively wrth our partners in education, 8OLial care, health, voluntary sector and ¢orpor&te fmd community nttworks to improve the idenlificatioii of yQUllg ¢ar¢rs and share good practice, deliver traiiiing and sli8r¢ inforniation to enable Iliem to improve their re8ponse to young ¢ar¢rs. Page 5
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GLOUCESTERSHIRE YOUNG CARERS PROJECT Report of the Trustees for ihe year ended 31 March 2024 ACHIEVEMENT AND PERFORMANCE {continued) Education Work Our ongoing engagement with schools continues to increase awareness of young carer5 and improve school response. Through ' Young Carer Aware. assemblies ?89? young carers were reached. Sch(M)Is were also supported to increase the number of young carers identified in the School Census return, Youii carLrs and tli¢ sLliool censu. and in setting up young earer gmups within school with the dei'elopment of a guide. Young Carers A¢tion Day saw the delivery of an online workshop for teachers delivered in partnershkp with two young carers and two schools. Two schools achieved GYC'S School Accreditation demonslrating best practice in identifying and supporting young ¢arers. Direct Delivery Highlights Participation- 30th A[1VerSa Launch Ten past and present member5 of the Fonun joined siaff and trustees in hosting and preseThting at the launch of the 30th Anniversary giving powerful testimonies of their involvement with the charity and plans for the up¢oming year's celebrations. Respite Croups and A¢tivitie5 By the end of the year I I respite groups were being delivered in localities across the county with 183 young carers aged 8-15 allending. In addition, 261 places were offered on activitie5 including opportunities to partake in sports, wildlife, craft, drama, sailing. Suiniiicr ALtikilies. Caring CouJJt5 The health and wellbeing groups were delivered to 43 young carers. 'Ii has hiade me i'ealise that I ni no aloiie and eTreivoize is goiiig ihrough ihe same thing, 'Ii kas helped me leain hoiv fo improve i¥ellbeiiig' 'Thai I skoiild also take care of mvself noljust oihei-people. lo niake newfi'iends aiid to reali5e that not eveiything is in mv conttol so il s iiot alivay.¥ nii'faiilt. 121 Support Fourteen young carers (aged 8- 15) benefited from ihis service. The support is based on a model of 6 bespoke sessions that are goal focussed with each session working towards a small achievablc target towards the larger objective. Sessions inLluded goals around accessing further services, confidence building, increasing s¢lf_esieem. understanding the caring role and understanding tbe illness or disability of the cared for. Targeted Support Delivery of GYC'S 'Us Too, programmes for young carers c8rÈng for a family member with mental ill health continued to be delivered despite changes in long standing personnel. Three programmes were delivered during the year. Feedback from the second programme showed.
IO0/ hadn 88 /0 had made friends 88% feli they were not alone now 75 % understood that it wasn'l their fauli if their parent had mentsl ill health Page 7
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GLOUCESTERSHIRE YOUNG CARERS PROJECT Report of the Trustees lor rthe yeAr ended 31 March 2024 INTERNAL AND E4 XTERNAL FACTORS GYC has continued to successfully deliver to the contract with Glouc¢st¢rshire County Col011 (GCC) alld NHS Gloiicestershi Integrated Care Board (ICB) (fonnally NHS Gloucestershire Clinical Commissioniiig GroLlP) which was awarded in April 2019, providing S¢Tvice8 to young carers alld young adult carers aged 8 to 24 across GloiiG¢ster8hire. Following the &warding of a Tollovgr for two ycars the contract llow nS imtil the ¢nd of March 2D26, The Board of Trustees continues with its strategy of diversifying thnding through a Compreensive fundraising strat¢gy'. adding value to, and extending the services delivered to young carers and their families. maintaining and expallding specialist and innovative delivery; in¢rea8ing the organisation's fmancial robustness. The ellagenllt of volunteers, corpoLZtes and con]munity groups 1$ ¢rucial to the delivery of this strategy. GYC'S comtnit¢¢d Board of six trust¢¢s have a wide r1ge of high-level experience in user participation, healtb and social c&re, ediication, children's saf¢guardittg, accountancy and finance, business management and development, and hum resources. Governance was reviewed at the BoardlLeadership Team Away Day resulting in th¢ revision of Iliree sub ¢ommittees'. Quality, Governance, HR and s&fegLtsdlllg' Fu)allG¢ and R¢$ources' Stralegic. Two trustees stepped down] for personal r¢a50llS itL 2022, and one new trustee wa8 appoillted. We undthake an annual audit of skill gap within the BoaTd and recruit througb loGal networks. Following review of the internal structure of GYC our skilled and dedicated multi-di8¢iplinary Leadership Team will be jomEd in May by CELeryl Rhodes as CEO. This reorganisation will ensure GYC 18 fit for PULyose in the coming ye to continue to deliver for young ¢arers and cetnent GYC'S position in the ecosystem of provision for young people arLd families ill GloucesterslLir¢ and beyond. The Leadership Team alld Board of TruBtees h&ve been siipported in this proGess by a critic Friend funded throiigh the Youth Stiat¢gic Investmetst Fund. OYC continues to maintaitt a highly sknlled and dedicated frontline alld back-office workforc¢ and ¢n$utes that memb¢rs of staff liave access to continued professiotkal dgvclopment that maintain6 and improves their expertise attd delivery. Looking Ahead We Ejnlicipate that the high level of refeLTals will Continue into 2024-2025 with the associated iLfApact on capaeity- All increase in the individual need5 of young carers has b¢¢n observed with as80ciated challenges to delivery and the need for creative soliitions. GYC ontinues to find that many young carers aTe experiencing poor ment2d health and ale fLnding it diffiGult to ac¢¢ss professional siipporL GYC will continue to work diieLtly with young ¢¢r$ and togetker with pl¢T agencies to ensiiTe that young carers and young adiilt carers receive the 8UPPOrt tbat they need, xnd that families are refened to appropriate support. Tbe year ahead will see GYC prepaLillg for the reteudering of the COLtract with GCC and NHS ICB and Preparing to exit the YSIF in 2026. Support for the exit fL'om tb¢ YSIF will be provided by our Partllership and Leaming Lead and Critical Friend and learniug from the YSIF network of partt]¢rs. We loo1( fonvard to fully embedding th¢ new organisational 8trnctur¢ and ba¢k4)ffice processes streamliiiing oui. service to increase our capIlY and olfering d¢veloptnellt opportunities for OUT Staff. With invigoi'&L¢d slrategiL lead from our newly appointed CEO, we will continue our developinent and qualiLy approach lo service deliv¢ry, illfjrellsing our sustainabtlity whi18t cementing and widening our infliience within the county and nationally to in]prove outsom¢s for young carers and young adult Carers. Page 9
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GLOUCESTERSIIIRE YOUNG CARERS PROJECT Report of the Trustees for the year ended 31 March 2024 InduL'tion and training of ll¢w trustees All TrLLStees are subject to DBS checks. All Tnistees hav¢ access to training provided for the Voluntary and Community sector. There is a written policylprocediire on the recniitment and induction of Trustees which includes visits to the office, meetings with 8tatT, and ObSeati0Th of activities and meetings with yoiing carers. Th¢ managenllt Cornmittte continues to keep under review tbe expertise and experience contained within its membership and is clEntlY recruitillg to expand this, STATEMENT OF TRUSTEEI S, RESPONSIBILITIES The trustees (who are also the directors of Gloiicestershire Yoiing Carers Project for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements iii accordance wilb applicable law attd United Kingdom Ac¢oulltillg Standards (Ulliled Kingdom Generally Accepted Accountillg Practice). Cofftpany law requires tb¢ tn18te¢s to prepare fitwi¢ial.Itatement8 for each financial y¢ar which give a tru¢ and fair view of tb¢ state of affairs of the charitable CoMpY and of the incoming resources and application of resoiirces, including the income and expenditure, of the charitable company for that period. In prepai'ing those financial staten]ents, the trustees ar¢ required tg,. Select suitable &¢cotmting poli¥i¢s tb¢n apply thetn consistently. observe the methods atth prinGiples in the Charity SORP. make judgements and estimates that are reasonable and prudenL' prepare the fmancial ststejnellls on the going concern basis Ullless it is inappiopriate to presume that the charitsble Company will continue in buginess. The trLiStees are responsible for Iceeping proper accounting iecords which dis¢108e with reasonable accuracy at any time the finaftciaj position ot the charitable compatty and to enable them to ensure that the fiiwicial 8tatetnents cornply with the Companies Act 2006. They are also respon8ible for safeguardillg the aetS of the charitable company and h¢uG¢ for taking ieasonable steps for th¢ prevenliou ttnd detection of fraud and other irregularities. STATEMENT AS TO DISCLOSURE OF tNFORMATION TO AUDITORS In so far as lkn¢ Tnist¢¢s &e aw.. - there is no relevant illfortllalioll of wbi¢& the ch1t8¢b]e company's auditor8 are unaware. each trustee has tal<en all the steps that they ought to have talcen as a tniste¢ iLi order to nke themselves aware of any audit inforniation and lo establisli that charitable ¢otnpany'5 &udTlors arc awai'¢ of that infornthtion, Audltors The auditrjrs, Cooper P&rry Groiip Limited, will be proposed for re-appointment a¢ the forthcoming Anniial General Meeting. This report has been pr¢pared in accordance with the special PTOViSiOThS of Part 15 of the Companie8 A¢t 2006 relating to small companies. This report was approved by the board of trugfr¢8 Oll .. . and signed on its behalf by,. Rebec ¥4 Parish- Chair Trustees Pagell
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Report of the llldependent Auditors to the eberS of Gloucestershire Young Carers Project Matters on which we are required to report by exception In the light of the l(llowledge and Ullderslanding of the ¢haritabl¢ cotnpany and its eiivitonment obtained in the course of the audit, we have not identified rnalerial misslat'emenl8 In Ibe Report of the Trustees. We have notELing to report in r¢sp¢ct of the following nllerS where the Companies Act 2006 requires us lo report to you if, in our opinion., adequate accounting records have not been kept orTetums adequate for our audit have not been received fnirn branches not visited by u8. Of th¢ firnÈmcial ststem¢nts are not in agreement wilb the accounting r¢¢ords and r¢tum8', or certain disclosures of trustees, remuneration specified by law are not made; or we have not received all the iiiformatloll and explanations we reqiiire for our &udit; or th¢ tnTsts¢s were not entitled to talce advantage of the small ¢ompanies ¢x¢mption from tb¢ requiren]ent to prepare a Strategi Report or in preparing the Report of the Tnistses. Respon&lbillties of trustees A8 explained more fully in th¢ Stalemellt of Truste¢s' Responsibilitie8, the trustees (who are also the diiectors of th¢ charitabl¢ company for th¢ puryoses of Gompany law) are responsible for the preparatioii of the fmancial statements and for being satisfied that they give a liiie and fair view, and for such internal Gontrol a8 the trustees determine is nec¢8SUy to ¢llabl¢ th¢ pparation of finaThGial $tstennts that are free from material rni8Statement, whether due to fraud or error, In preparing the financial statements. the tnjstees are respotL8ible for assessing the charitable cumpany's ability to continue as a going conoern. disclosing, as applicable, matters r¢lat¢d to going concern and using the going concernbasis of &CCOUllting unl¢sB the trustees either intend to liquidate the charitable company or to cease operationg. or have tto realistic alt¢Tnative but to do so. Our responsibilities for Ihe audlt of the financial statement8 Our objectives are to obtain reasonable assurance about wheth¢r the financial State1S as a whol¢ fre¢ from materi misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that itiGludes our opinion. R¢asonabl¢ assurance is a higb level of assurance, but is not & guarantee that an audit conducted in accordance with ISA& (UK) will always detect a material misslatllent when it 1518, Mi8Statgmgnts can arise from fraud or error and are considered nterIal if, illdividually or in the aggregate, they couLd reasonably be expected to infiuen¢¢ th¢ e¢onotni¢ d¢¢isions of users lakell on the basis of these financial statements. Irregidarities, illcluding frdud, ar¢ instattc¢8 of noll-Gomplianc¢ with laws and regulations. We design procedures in Line with our responsibilities. outlined above. to detect material misstatsments in respect of irregularities, including fraud. The exlenl to which our procedures are ¢apabl¢ of detecting irregularities, includiiig fraud is detailed below.. Our assessment focussed on key laws and regulations the charitable company has I'o comply witb and areas of the financial staten]enls we asse58ed as being more su8L'eptible to misstatement, These key laws and regulations included but weTe not limited ts Compliance witli the Companies Act 2006, Charilie8 Act 2011, taxation legislatio data proteclioll and anti-bribery legislation. We &re Dot responsible for prcventing iNegularities, including fraud. Our approach to detecting iegUL1tjeS inoliiding fraud, included, bul was not limited to, dLe following: obtaining an understanding of the legal and regulatoiy fr&rnework applicable to tbe charitable CoMp]Y and how the Gharitable company is complying with that framework, incliidiiig agreement of financial slamellt disclosures to ui)d¢rlying documentation and olheT evidence. obtaining an ullderstanding of the charit&ble company's control environment and how the charitable company has applied relevant control procedures, thiougli discussions with rnanagement and by performing walkthrough testing ov¢r k¢y areas. obtaining an undetstanding ofthe charitable company's rislc &gses8ment proces8, including the risk of fraud. &id PLrfortning audit testing to addi'ess the risk of managetn¢lll overyide ol colitrols, including testing jouriial entrics and other adjustm¢nls for appmpriateness, evalual'ing the business rationale of Significant transaction8 outside the normal ColSe of business and reviewing a¢¢ourtting cstimates for bias. Page 13
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GLOUCESTERSHIRE YOUNG CARERS PROJECT Statement of Flnanclal Activitles for the year ended 31 Mareh 2024 2024 Total nds 2023 Total fiinds UnrestriGted ftinds Restricted funds Notes INCOME AND ENDOWMEiYfs FROM Donations and legacies 49.799 200 49,999 63,145 Charitable actlvltles Support alld activities for young carers 432,495 256,294 688,789 743,050 Other trading &ctivities Investmelll income 700 5,940 23,500 Total 505,794 256,494 762,288 812,835 LXPENDITURE ON Raising funds (9,927) (9,927) (8,918) Charitable a¢tivities Support and activities for yoimg carers (568,974) (378,924) {947,898) (850,541) Total (578,901) (378,924) (957,825) (859,459) PIET INCOME I(EXPEI NDITURE) {73,107) (122,430) (195,537) (46,624) Transfer¥ behyeen (unds 19 1,000 Net movement in fullds (74,107) (121,430) (195.537) (46,624) REI CONCILIATION OF FUNDS TotAI funds brought forivard 571,536 323,681 895,217 941,841 TOTAL fi UIYDS CAiiRIED FORWARD 497 429 202251 699.680 895,217 The noles forni part of these financial state¥nents Page 15
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GLOUCKSTERSItIRE YOUNG CARERS PROJII CT Cash Flow Statement for the year ended 31 March 2024 2024 2023 Nofrs Ca$li floivs from operating activltle Cash generated from operations 176 976) 104,038 N¢t provided by/{used in) operating tIVitIeS 176,976) Cash flows from Investlng Activities Purchase of tangible fixed assets Interest received (7,496) 5,940 N¢t cash (used in)Iprovida by investing &ctivities 1,556 Change In c*sh and cash equivalents In the reporting period Cash and ca8h equivolents t4t the begiulling of the reportlng perlod (153,476) 102.482 916 $02 814,020 Cash llnd eash tqulvalents at the erLd of the reporting pei.iod 763,026 916.502 The notes fonn part of the8e financial StateentS Page 17
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GLOUCESTERSHIRE YOUNG CARERS PROJECT Note5 to the Finallcial Statements for the year ended 31 Mareh 2024 CCOUNTIIYG POLICIES Basls of preparlng Ihe flllfin¢lal statements The fmallcial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in aG¢ordiwc¢ with the Charitie8 SORP (FRS 102) 'A¢counting and Reporting by Charities.. Statement of Recommended Praolice applicable to charities preparing their COunt8 itt a¢¢ordanc¢ with the Financial Reporting Stattdard applicabl¢ in the UK and Repiiblic of Ireland (FRS 102) (effective l Jauuary 2019),, Financial Reporting Standard 102 The Financial Reporting Standard applicable tn th¢ UK and Republic of Ireland, and the Companies A¢1 2006. The financiaj stalemellts have been prepared under the historical Cost ¢ollvention. The signffi¢ant a¢¢oun¢xiig policies applied in the preparation of these fLnancial statements al'e set out below. Tliese policies have beet) consistently applied to all years presented unles8 otherwis¢ stated. Going con¢¢rn The trustees cotttiniie to adopt the going concern assumptton the basis of preparation of the Charity's financi&l statements. In doing so, the trustees confirni they believe that no material uncertainties exist in the foreseeable tUre regarding the charity's ability to coutlllU¢ as a going concern. In forming this conclusion, Ibe trnstees have considered the level of funds held and Ibe expected l¢v¢l of in¢om¢ fd expenditure for 12 molltbs frotn th¢ date of authori5illg tL]E financi815tatements. Income All illcome is recognised ill tb¢ Statement of Financial Activities once the Charity has ¢lltiil¢m¢llt to tEL¢ funds, it 13 piobable that the income will be received and the amount ¢an be measured reliably. Donations DonLtion8 are recognised on a receivable ba818 wbere there is certainty of re¢¢ipt and the arnount can be reliably me&8ured. If thei¢ arg wuditions attached to the donation and this requires a level of performance before entitlement can be obtained then incotn¢ is dderr¢d until those ¢onditiOllS are tully tnet or the fiJifilm¢nl of Lhose condilions is within the control of the charity and it LS Probable tFLat they will be fulfilled. Grants receivable Government and other grants are included ill the Statsrnent of fijwicial Activities on a receivable basis. The balallce of income received for specific pui'poses butnot expended during thepeiiod is shown io the relevant funds oil the balance 8heeL IlThere income is received ill advallC¢ of entitleellt of receipt its recognition is deferred and illcluded in creditot3 as d¢ferred income. Nvhere entidement occurs before incorne is receive4 the income is accrned. Other illcom¢ Ol'her incon)e. including the hire of faciliti¢s, is r¢Gognised tn tbe period it is receivable alld to the extent the gogds have been provided or on completion of tlie service. Interest receivable Interest on funds held on deposit is incliided when r¢¢¢ivabl¢ ii lld th¢ amount Gan be measured reliably by the Lharity,. this is numllY iipon llotification of the interest puid or payable by the bank, Volunteer titne No amount is ftncluded in the financial statements for voluiiteer time in line with the SORP (FRS 102). Further detail is given in the Trustees, Amual R¢port. Crltlcal accoiinting estimates and areas of Judgement Preparation of tho financial staternents has not iequired the TNstees lo make sigLiiriclÈ judgerncnls or estimates. There are no key assurnplions concerning the future alld othcr key Sources of estimation uncerlainly at the i'eporting dale that have a significallt risk of causing a nulerial adjustment to the carrymg amount of ass¢ts aiid liabilities within the next financial year. Page 19 continued...
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GLOUCESTERSHIRE YOUNG CARERS PROJEI CT Note5 to the Flnanclal Statements - contlllued for the year ended 31 March 2024 ACCOUNTING POLICIES - continued Gifts in kind and don&ted services Assets dollaled for use by the charity are tr¢ated as donations and capitalised at a valu¢ equivalent to tlie marl<e¢ value at the date of the donation. Donated services &re not included in the fmancial statements but are tlluch apprecialed by the charity as shown in the tstee$ r¢port, Debtors Debtors in¢lude amounts owed to the charity for the provision of services, this includes aLnounls receivable ielating to grants or contract fiding. Debtorg also include the arnounls that the charity has paid in advance for goods or 8ervices tbey will receive past the Y end date. ALI debtors are iJeasured using their anticipated recovei'able amounts. Credilors Creditors include expenditure thai has a legdl oi. constrLielive obligation th¢11 cornmit8 the ch&rity to niake payment to a third party or it is probable tbat setilernwl will be required. This eXPeTJditiire will relate to good or servic¢s provided in the past however the settlen]ent has not tEdc¢n plac¢ before the year end reporting dat¢. Creditors also include any deferred income the charity ha8 received for serviees not yet provided. Lenslng ¢ommitment$ Rental8 payable and receivable under operatlllg leases are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease. DONATIONS AND LEGACIES Unrestrlcted funds Restrlcted fuuds Total 2024 Total 2023 The Helell Foundation donations Find Nathan Fund donation Alexander Biim Limited donation Glouceslei Rotary donation Oth¢r donations 325 1,750 500 1.200 59,370 49,799 200 49,999 200 49,999 OTHER TRADING ACTIVITIKS Unrestricted funds Restrlcted funds Total 2024 Total 2023 Book sales 700 700 Pug¢ 21 ontinued.,.
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GLOUCESTERSHIRE YOUNG CARERS PROJECT Not¢8 to the Finan¢i*l St4t¢mellts - continued for the year ended 31 March 2024 COSTS OF IL4IsfNG FUIYDS Unrestricted funds Restrlcted funds Total 2024 Tot 2023 Simdries 9,927 9,927 EXPENDITURE ON CHARITABLE ACTivrriEs Direct Costs Support eosts Totil 2024 Total 2023 Support and activities for young carers 739 925 207,973 947,898 850,541 Of the total pendIture oll chIlable activities of £947,898, £568,974 relates to unrestricted futtds and £378,924 relates to restricted funds. DIRECT COSTS Total 2024 Total 2023 Staff cost8 Activities for young careTS Artivity tr¢ill8POrt costs 668,023 25,052 46,850 525,128 22,573 40,919 739 925 588,620 SUPPORT COSTS Total 2024 Total 2023 Staff costs Rent Insurance 40,326 50,799 3,427 5,378 4,991 16,984 9,414 23,092 96,365 43,127 3,765 4,126 5,269 14,506 15,239 19,470 lJighl and heat Telephone costs Postage and stationery oiher support costs Recruitsnent and training Page 23 continued...
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GLOUCESTERSHIRE YOUNG CARERS PROJEI CT Not¢$ to the Fin4n¢ial Statemellt5 - continued for the year ended 31 Mar¢h 2024 12. TRUSTEES, AND KEY MANAGEMENT REMUNERATION AND EXPENSKS Tlicrc were no trustees, Itmuneralion or other benefits for tlie year ended 31 March2024 nor for the yeaT eL]ded 31 March 2023. Trustees, expenses There were no twstees, expenses paid foi the year eoded 31 March 2024 nor for the year ended 31 March 2023. Key Management P¢rsonnel Total 2024 Total 2023 W&ge8 and salaries Social 8ecurity costs Pension costs 130,425 13,919 3J75 147 719 149,438 16,364 3,847 169 649 The Charity's key managemgllt persolln¢l comprise the management te&m listed on page l. 13. STAFF COSTS Total 2024 Totxl 2023 Wages and salaries Social secuiity costs Pension costs 643,006 52,548 12,795 545,325 66,330 9,838 708J49 621493 Th¢ av¢rag¢ monthly number of p10Y¢¢S during the year was as follows., 2024 31 2023 32 Support sl&ff No employees r¢¢eived emolumonts in ¢xG¢ss of £60,000. The above figure includes wages and salaries costs for both support staff and diiect service staff. Page 25 continu¢d,,.
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GLOUCESTERSHIRE YOUNG CARERS PROJECT Noles to the Flnancial Statements - contlnued for the year ended 31 March 2024 15. TAIYGIBLE FIXED ASSETS Fixture8 Coinputer eqiiipment fittings Totals COST At l April 2023 Additions 22,481 42,500 64,981 At 31 March 2024 22,481 42,500 64,981 DEPRECIATION At l April 2023 Cbarge for year 21,865 154 24,815 4,425 46,680 At 31 March 2024 22.019 NET BOOI< VALUE At 31 March 2024 462 At 31 March 2023 616 16. DEBTORS: Amouiyfs FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtors Prepayments and &ccnied inLome 3,270 1,388 1,365 1,365 4,658 17. CREDITORS: AMOULYtS FALLING DUE WITHIN OIYE YEAR 2024 2023 Tr&de cieditOTS Social 8¢ciwity and other taxes Credit cd 9,061 12,898 3,283 40,941 12,250 21,564 10,721 2,612 Nel wages A¢Gruals and defett¢d incone 78,433 44,244 Page 27 ¢otttittued...
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CLOUCESTERSHIRE YOUNG CARE, RS PROJECT Note5 to the flinancial Statements - continued for the year ended 31 March 2024 19. FUNDS (¢ontinued) Julla & Hans Rauslng Trust The funds will be used towards the expansioll of the Youllg Adult Carer service. Natlonal Lottery The fund will be used lowar(Ls the delivery of our young carer respite groups, NHS Cloucestershire ICB The flmds will be used for services for chil(tren of parents with a meiital illness. The fLmds will be used towards a social presciibing project. Paul Hamlyn Foundatlon The funds will be spent across die following intei-related area8'. Co-produ¢tioll - CoJ¢iniiation artd furtb¢r development of young carer led workshops for profesgionals (The Mosquito Mission). Independent Evaluation Cvlou¢¢st¢rshire. Strat¢gi¢ DeYelopment- Branding Gloucestershire Young Carers as #n asset-b&$ed oi'ganis&tion and utilising this as a'unique selling point, (USP). Evaluation of GYC'S co-productioll as ass¢t-based approau.h by The Universlty of Simon Smlth - Donatlon The funds will be ed lowarots the expansion of the Young Adult Carer service. Th¢ Helen Foundatlon The BUr8Y fill was set up with donations and has becn supplemented by per8onal donations and specific fimd-raising. Where possible, it is augmented with 8 y¢arly contribution from unrestrict'ed donatiolls to GYC, as determined by the Board of Tru8ts¢s. This buTsary 8¢eks to address, in & small way, the financial obstacles that inany young carers experience as they fac¢ the transition into adul¢hood and to help them realise their potential, Trianglc Trust The funds will be used towards a new EduGation Offi¢¢r post. 20. RELATED PARTY DISCLOSURES There were no related party trdnsacciolls during the year ended 31 March 2024 Dr the year ended 31 Marcli 2023. 21. COMPANY LIMITED BY GUARANTEE The compally is a charitable company limited by guarantee and not having a share capital. The guarantee of the members is limited ID & contribution of £1 each in the event of tbe company being wound up wbilsl that person is a member or witbiti Olle year of ceasing to be a rnejnber. Page 29