Conip2nv r¢gistration niiiTribcr'. 04J10724 Charitji Icgi.8tration number.. 1092938 C.A.S.Y. (A eompany limited b}, guaranlee} Annual Rcpoil and Financial Sialcnicnli for the Year Endcd 31 March 2024 Conimunity Accounting Plus ljnits l & ? North Ivest 41 Talbot Street Noiiingham NGI 5GL
C.A.S.Y. Contents Retcrencc and Administrati¢ Dctails Trustees, Report 2107 Independent F.xarniner's Rcpurt Statement ot'Financial Activiiies 9t0 10 B()14in¢e Slieet Statement of Cash Flow's 12 Notc$ lo IhL Financial Statements 13to21
C.A.S.Y. Reference and Administrative Details Trustee5 Jill Oakham, Chair Rebecca Johnson, Secrelary lan Lund Tiiii Paikcr LIda Joncs Senior Management Team Mick Mason. Chicf ExcculivL, unlil Dec 2023 Pauline Rcn5haw Charitv Registration l%'umber 10929J8 Compan), Rcgistration Ni umber 04310724 Re%istered Otfice 23 Millgalc NeiTr"ark NotLinvJamsl)ire NCJ24 4TR Independent Examiner Ji)hn O'Bricn, CTI)pI0Lc vf Commuiiity Accounting. Plus Unirs l & • North Wesi 41 Talbot Slrcct Nottineliani NGI iGL Bankers TSB 37 C.a%tlcgale Neivark NG?4 IBD Pagc I
C.A.S.Y. I'rustees, Report The trustees, who arc iJireLtors foi thc piirposes of company la,. present the annual rcport logcther with the rin¢mLial statement.s of thc chaTitablc companv lor ihc ycar cnded 31 MaiLh 2024. Trustee5 dnd officers The twst¢¢.s and otlicers scTr'iT]g during the year aJ]d 5in¢e the ear end wcrc as lolli)1.3= Trustee%: Jill Oakham, Chaii Rebecca Jolinson, Sccrclary lan Lurid Tim Parker Lvnda Jones (appointcd l J l.-cbnJary 2024) Structurey g()Yernance and management P¥ulure (pfgoveriiing dacument The charity is a company liniilcd by guardnlcL and registered chaTiI)'. It 1% operated under ihc n]Icb uf ils iiicinoranduiii and aniLleb ol. (issltiO17 dclted 25 OLtobcr -. 00 l and niost TcLcntly aTnended 9 1)e¢¢n)ber 2003. It has no share capital and the liability ot cach mernber in the event of winding-up is IiTnilLd to £1. Rec'rtsitmertt upptsinlmene of iru51ees 'LW tru.%lees arL appointcd ilirouLTrh an cippIicaiii)n to the Chair and IhLll appfuv¢il by all irufilee% at a trustce Ineeling. Ne, tnistccs arc Cnc[l1I1Y FoiiT]d ihroiigh recomniciida1ion or advcrti%inb' on local 0]UnILL[lg wcbsite5. Objeclives and acliTr'iti¢s Objects ond The promotiun and prcscri'ation ufguod emotional and nienÉal hcalih among young pcuple. irrespective of their sex, raLe, political or religious bclicfs primaiilj, iliroiigh the proi'ision of a confidentldl counsclling s¢Th'ice wiihin Ihc Ldbl Midlii nd% Ihereinafter rcfcrrcd lo as ihc Ared of Bcncfil) to youno pLoplc but alqn to tliosc ivlio work Ni'iih, or %uppi)Tt ihLm, Including fdmily mLJnbers. To irnPTuve aivilreness and underftanding of CTnolional and mental healih within ihe area of bencfit, prirnarily thiougjh, but not limilLd to: the delivery ot i&'orkshops aild talks aimcd at supporting yoiing, people and all thosc vlio i¥ork with, or suppon. theni. Our Mission.. C.ASY exi515 Ic) reduce and rcliciic tht 5Uttcring dnd dislress, and to iinpiove the eni()lional ellbciiig. i)t' voung pcoplL dnd ihiir fainilie.% throu170Ul thc F.d%i Nlidlands_ Our Vision.. is that all childrcn and yvung pcoplc in Nollinghamshire and l_incolnshirc hdvL thc bLsI possible hance uf d mentally and emotionally health), futurc_ Our Aims.. are to dclivcT CTnolional and menial health ser¥iccs support lo children & young people. their ramilies and all ivho suppon and caTC for thcm. Page 2
C.A.S.Y.
Trustees, Report
Objeclives, strategies and aLlivitieJ
At C.ASY, our coniniitinenl lies in providing Ihe children and }'"ouni pctTrple acros% thc Easi fvlidlands, access to
our siipporl, prai'ldin a solid foundation for fuluye i¢11-beIng Iluough optii)121 mental hcalth. RecognL5ing that
Food mcnlal health form5 the bedrock of emoiional and intellectual dLvclopmeni in iFnung people, il cultii'atcs
self-worth, ¢ontidence, independence, and rcsilience_ Groiiiing eN'idcncc undcrscores Ihc connection behveen
puor minlcil health in il)e s'1)unL) aiid adi'er5C i)uIcoT]ies lalCI in li(e. ¥¥itli %i)n)e 18<ues leadinuT Io SilLiJI cxLIu5iOn,
iinpaircd inlLtPLrsonal r¢'l4ilions11ips. in¥'olN'enieni In offendinLT behaN'iours dnd ertdlic einployinent. Cliildren and
voung
C.A.S.Y. Trustees, Report Training Wc nuw hcive a consisrenl rolling training programme ii.'ith an element of compiilsory corc trainii]u and Coiitinuing ProfcssioT)al DevclopmLT]l (CPDI. Ive enLoufdge noi only our counsellors to attend but tl)eir supeTri#or% and other professional%. -rhe prooramme 1% d% lolloMs" Core Training Safeguarding Endings and Bcginnings Core C()mpL'ILnLe5 lor ivorking wilh childrcn (CCC) Part l Undcrsldnding DcTr'elopnicnl Part ? _ La. and F.thics Part 3 Skills and Adaptation Pre-Trial Th¢raps. C.PD Selt'Harm - Anxiety Atiaclimcnt l O I Suicidal ideation and Jnteni Online I,ives. La%t N'ear wc iverc extrLmely pleased t() hae dchici'cd thi Ndtiondl Cuiins¥lling an(1 PsvLhotherapy Snciety IJNCPS) quality illark for our Core Loiiipetenciei For WForking, W'ith Undcr l 8.5 trainiiig. Ovei the ncxl 12 months we hai'c JchicN'ed ihe sJme recognition for our CPD wel)inars Self Hami - Anxiery, Suicidal Idcation and Iiitci)t. Thanks WL would likc to Sdy a hugc ihank yuu to dll ihc Lounsellor% who i."olunteered hours in nur cnimniuiiiry setting in Newark and also to our paid coun.scllor8 in thc 5chuDI nLlwoik. ThLy hilvc been noihing bul profes%ional and reliable aiid without them we would iiot be ablc lo dclivcT ihc serviLCS wc dii- Thank you dll. We would also like to dcknowlcdgc thc tcam at ihc crntre in New'ark who co-ordinate all community and .%chool work. They have aone above and beyoiid to sLipport CASY'S WOTk. dcmonstrating incrcdible Ilexibility, resilience (ind protes5ionalism, m.hile supponing the needs of our individual clients and scl)ools. Thank you for all your hard work and dedicaiion Puhlic henefil Good Inental attd emotional health is csscnfial tor younu people lo matiire into ddulihood. The effects ol. poor emotional liealth in yoiing people ii.hen catTied throuoh to adulihood are sei."erelv ddmabTing and can ledd io poor relationships. erraiic employmenl, chaotic lifeslylcs and possible imprisonment. li is esiitJ)ated tliat tlie cost of public support for adults iviih mental and eniotional hcalih diffiLuIIiL5 is tcn iinicb highLr than those iiTltII stable emotional health. The sen'ices thai C-ASTr. delii'cFS arc csscnlial foT proi."Idiv)g )'oung pcoplc ii'ith the bcsl possible chance lor a siable and hcalihy tuiurc_ Thc Iriistees vonfinn thai Ihcy hrflve complied with ihe requiremenls of section 17 of the Charities Act 2011 to have due regard to thc public benelit guidance publishcd by the ChaTil} Commission for England and Wales. Pdgyc 4
C.A.S.Y. Trustccs, Report Financial review W¥ liavv ended this vear in anothcT pnsiliiic pi)sitiun. hal'ing niadc J surplu% nf £43.870 (202J'. £17,11721 Duiinu thi% fii)aiicial pcri()d our sLhool cunlraLls Loiirractual hours inLrcd5Ld agJin oi'cr ihc ciLadL'miL yLar. This reslilicd in an increased school income of £37.644. r¢ hai.'¢ als0 hid gre,?1 result.q frnn) our bid iNTilin<y receivin(y a slagFIFcring £6:.944 in gr<int liinding, plus an additional £17,881 Irom oiher Companies and individuals, 5UPPOrting our ivork. here in the comn)unity. Iviih our highe.st eN'eT Teport¢d inconie 81 £564.745 and our expcndilure ai £520,875, thi.s oas"-e UK Ihe iUTplus of £43.870. The Nast niajorit}' of Iliis iq comniiited spend for our se5510nal counbellors. i¥ho coN'er the scl)ool contracts running up lo ihc end of the schonl vear, July 2024. We ii'ould like to thank thc fullowin¥ ChariliLs. Trusts and funders for thL'ir faniasliL Lonlributionb, you have eI)abled us to reacl) and support n)nre v(lUn PLoplc- Thank You. ATh'ard% for All - Lottcry St James PlacL - WeblLvan Conununity (iranls S¢hroder c.harity Trust The IVilliain,%on Beneiwolenl Trust - The Fomian Hardy Trust - The Mary Robert4on Trust Tl)c Jones I gS6 C'harily Ciroundivork UK Nottingl)ain Local Communily Fund NTeivark Council Local Conimunity Fund S()Lltcr C'hInt<}bIL" Tn151 'I'he Percy Biltoll C harity Skiplon Building Societv -riionid8 Fdrr c.harity Vale of BelN'oir Rotary c.lub We aTC continuing our rolling progranime of ndraI.lng ensurinu appliLdtions are submitted regularly. Qur main privrity remains the work we do in schools. tnainlaining Ilie ¢onlraci relalionsliips and perf(irniance, wliilsl alsi) idcnlifying dnd d('Cloplng new opportunitie% tIlh1n qch()(Il%. This also inLludes oiir coinmitiiiei)t to our counsellor5 ongoing develc)pinenl through triiining and general wellbcing thiou¥h supervision. Printipul Yi.sk.I unLerld4Hties Fiiiuneial Ri.fk CASY faLLS ni) it[iT¥7aie fiiiancial risks as Ivc LonlinuL lo 211d impioiTC nur scrviLL"s_ Fundraising is ngoing dnd incliid15; In1515 and foundations, c(Trrporale givin&. and IndilddI sUPPOrt. Policjy re.werveJ ReseTres policy is three months op¢ratine costs plus six month.s ci)minitled cuunsellor costs in schnols. This is Liirrently £21 O.Onn. Page 5
C.A.S.Y. Trustees, Report Plan% for future periods Aim.$ and key nhjecl¢iye.IfurfulNre periods Tlie next 12 inonihs 11.'e ii'ill continue io work ii'iih our Scliool%, nTrdiThldiniiiu aiid building positiN'e relalion%hips ivith ihem and beiween tliem and il)eir allocalcd coun%ellors. We ]1] be lookinly lo incre&%e the Contract nunibers and hours: Ic(uning Irom whai's ii'orked well and M."hai could hake been beiier. School conlracls M'eTe almost alivavs coniniissiojied on an indii'idual basis b}, the Head TcacliLI. This yLar w¢ hai'L seLn a cl)angL, Iviih thc Trusts Ihe!.. are alioned to dppioaching lis Iv coN'er the clufter of gchools they havc. To n)eet siicli a dciiiand in a liniLly fdshivn, we need io build a bank ()[ Liiunsellors ihal wc Lan Lall upc)n. Tliis will be a priinary fociis a% we move fon¥ard. Wc will continue to rcviciv Jnd iipdatc oui iolling CPD for both llciv dnd existing Lounscllors. New development topics will bc intioduccd to gIe our counscllors urcalei learning opportunitics, which in lutIi Lan only Improve our service to Ihe young people we see. both in the c0nununj i'enue and within the schoo15. Wc Ivill be looking at otfering School staft iyith rhese CPD opportunities loo: listening 10 ivhai they are agking of us. Stgtement of Re5pnnsibilities ThL Iiuslcus (Ivho are albo the directors of C.A_S_Y_ for the purposes of companj lawl are respunsiblL fur preparing the lrnsiee%' reporl and thc linanLidl siaienients in accordance wilh appliL¢ible law and Ui)ited Kingdam Accnunting Standard% {Unilcd Kin¥dom Generall) Accepied AcL(TrUlltinu PracliLLI, inLliiding l.-RS 1112 "The Fin<incial Rep()rting Staiidard appliLablL Én the UK Republic nf ireland" Tlie rcport dnd aLLuunls hai'c be¢n prepdrLd in aLLord<inLC I4'ith IhL" proi'isions in thi Conipanics Ai-12006 relaling lo small coiiii)anies. Company law requires thc Iru5tc¢s to prcparc financial statements foi cach fillcIal year. Under conipany law the rruslees Illust not approvc ihL' finaT]Lial staiemenls unless thcy arc satisfied that the}, 2ive a truc and fair view of thL slate of affairi of tlie cl)aritable coinpanv and of the inconiinly rLsources and 2pplication of resources, includingT It% income and i.Ipendiiure. ol Ihe charilable conipanj for thal period. In preparing these financial stalemenlg. tlie tru.%tee% are required to.. select suitable accounting policics and apply tbem consisientl}'- observe Ilie nieihodg and principles in thc Chariiies SORP. Inake judgcn)cntS dnd e%timalcs that dfL fcdsonable and prudent; stale wlietlier applicable accounting %ianddrds. comprising FRS 102 have bccn tollowed, subject lo any materidl departure5 disclosed aiid explained in the financial statements. and prcparL ihL financial slateinents on the goin(v cDTJicTD bails unless it is inapprcipriatc l() presuinc thdt thc chdrilablc Lornpdny will conlinue in bu.£iness. The IrustCCS drc responsible tor keepinD proper accouiiting records thal can disclose ivith rea.qonable accurdLy al an! time the financial PO%ltion ot the charitable compali!. and ei)able them lo ensure thal the linancial .taternentS compl). ii.'ith the Companies Aci 200C). Tliey are also fCSPODsible for safeguarding The as.se15 of the charil8blc ¢onip2ny and hence for taking reasonable sieps for the prcvcntion dnd delcclion of fraud and oiher irregulariries. Thc IruslLcs responsible for the Inaintenance and integrily of ihc corporaie and finar)cial infi)rmdlion iT)cluded on thc charitablc cumpanv's wcbsitc. Le?islation goi.'cniin¥ the picparation Jnd disseinination of 1]nClaI siatetnenis inav difter froni Icgislation in uiher jurisdictions. Small Lompanies provision statement 'rhis report has beeii prcparcd in accordance w."iih the sinall COTnpanic5 regime undcr tE)c Companies Aci 2006.
C.A.S.Y. Trustees, Report The dnniidl report oi'cd by the mistees of the charity. on 31 jul 2024 and signed on its behalf by.. -l-ini Parker Tnisice Page 7
C.A.S.Y. Independent F.xaminer's Report to the trustees of C.A.S.Y. ('the Companv'l Independent e%aminer's report to the trustee5 of C.A.S.I"' ('the Compani ) I rcport to the Lhariiy trustccs on my cxatnillalion of rhe accounts of thc Lompany for the year cndcd 31 March 2024. Responsibilities and basis of reporl As ihe charit) s tnLStees ot thc Company ((ITJd alsi) it) directors for thc PUTpo%e% of compan!.. law} you are rcsponsiblc lor tlie preparation of ihc accoun15 Ill &icconlance M'ith ihc TL"quiicnienLS of the Companics Acl 2006 ('thc 2006 Aci')- HaIng S¢itibfied myself that the accounts of ihc C(TrJnpan) arc not rcquired io be audited undcr Parl 16 of Ihc 20Q6 ALI and arc cligiblL fc)r ind¢pendeni exaniination. I rcpori in TLspc¢I of my examinatiOT) of your ch&lFIty'.% acLount.q as caJTicd out iindci 5CLliun 14) of the Charitics Act 2011 ("th¥ 2011 ALt'). In LaTrying out Iny cxaminalivT] I have follom'cd thc Dircctions by ihe Chdritv L"ommission under scction 145(5)(b) ut- Ihc 2011.Qct. Independent ex*mincr'$ statement SinLL Ihc Curnpany'q gross incoine excccdcd £250.QOO )'our cxamincr musi be a meinber of a body lislcd in scction 145 of the 201 l Act. I confirn] Ihal l am qualified to undcrtakc ihc cxaniinalion because l ain a Incinbcr dnJ Felli)w of the A%sociation of Chaiily Inclependent r.xamincrs. .hICh i.s 1)ne i)r Ihe lisicd bodics. I hJv¢ completed Iny exaniinalion. I confiTm ihat no mdttcrs hilvc COTne to iiiy attention in conncclion w31h the cxaminJtion brib'in(w mc causc 10 bclici'c that in any material respccr.. acci)unting records wcrc not kcpt in respect of tlie Company as rcquiied by seciion 386 of the 2006 Act: or Ihc accounts do nut accord i11 those records: or 3. the accounts do not complv with the accounting requiicvnenls ot section 396 of ibe 2006 Act other than anv requirement that the accounis give a 'true and fair, le. -.hICh is not a n)alleT considered as part ot an independent examination- or 4. Ihe a¢coiinis have not been prepared in accardance i4.iih thc Tnethodg and principles of ihc Sidletnenl or Recommendcd PracliLe for Jcuountimg and Teporting by chaTiIiLS lapplicable to chariiie% preparing their accounts in accordaT)Lc 1s.iih IhL Financial Reporting Standard applicable in ihe UK dnd Kepublic of Ireland (FRS 102)]. I have no concerns and have come acioss no oiher matiers in conneclion wilh ilie examination to whiLh attention Should be draNTrm in this report in order io enable a propci undLrslanding ot. the accountb to be ieaclied. John O'Brien imsc: FAIA, FCCA, FCIE, cn]ployee of Community Accounting Plus Fellow of the Association of Charity IndepcT]deni Examiners Units l & ? North Mfe4t 41 Talboi Sireer Nottinghdm NGI 5GL 2910812024
C.A.S.Y. Statement of Financial AftiTrities for the Year Ended 31 [arch 2024 (Including Income and E¥penditure Account 2nd Statement of Total Recognised Gains and l.osses) (A5 re5tzted) I'otal 2023 Total 2024 Unrestricted Restricted Note Income and Endowments from: Don4iiions and le2acic Charitablc aLliiwitics Other incorne 36.445 483,920 36,44.5 528.300 63,033 456.609 175 44.380 Totdl InLutnL 520,365 5CTr4.745 519.X17 Eipenditure on: Charitable activities 370} (38.50) 520,8751 1502.745) Total Expenditure (48".370) (38.50)) (520.8751 (502,745 Nel incornc 37,995 5.875 43.870 17,072 Nct iiiovcniciit in t-uiids 37.995 5,875 43.870 17,1)72 ReeoncilTation of funds Total flind% broiight forward 16.684 16.6¥4 {388) Toial funds carried fonvard 18 54.679 5.875 60.554 I C),C)84 All of the charity's activiii¢S dcrive Irom conliniiing operations durin¥ thc aboNc Iwo periods. Thc funds breakdo1) for ihe periiKI 18 shoivn in noie 18. Thc nvles on pages 13 1() 21 forni an iniegrdl part of thcsc finanLldl blaiements. Page 9
C.A.S.Y. Statement of Financial Actii'ities for the Year Ended 31 Ilqarch 2024 (Including Income and Expenditure Account and Statement ofTotal Recognised Gains and Losses) I'hese are the figures for the previous accounting period and are included for comparatii'e purposes Lnrestricled Restricted Tolal funds funds 2U23 £ (A5 restated) -Nole Incom¢ and Endowments from: Donations dnd Icgacies Charitable activities 63.033 447.609 175 63,033 456.6119 175 9,000 Other income Total incomL 510.817 9.000 51(),817 Expenditure on: Charitable aclivilies {49_6,745) 19,0001 502,74.5 Total L"xpLndiluic (49J.745 {9,0001 502,745) Nct inconic 17.072 17,072 Nei movemeiit in fund 17,072 17.072 Rcconciliation of funds I'olal funds brought fon4.ard 388 Tolal funds carried forward 18 16.684 16.684 The nolcs on pagc5 13 IL) 21 fortn an In(egral part of these financial slatcmcnts. Page 10
C.A.S.Y. (Registration number: 04310724) Balance Sheet as at 31 March 2024 2024 2023 £ {As restotcd) Note b'ixed assets Tangible a.qsets 1,072 Current assets Dcbiui Cash at bank and iii hand 13 14 2.872 297.332 2,275 2J8,882 -300,2n4 241,157 Credilors: Amounts fallin2 due w'ithin Ojbe Tr'ear 15 (239.()50) (225,545) e¢ current assets 60,554 15,Ci12 -yet assets 60,554 l ().()84 Trunds of the charity: Restrilted inCOTne funds Restricted li]nds i¥ 5.875 Unrestricted incomc funds Unre%lrieted fiinds 4,679 16,684 I'otal funds 18 16,684 For thL lindllcidl year ending 31 March 2024 ihe chatily ii"'as cntitled io cxcmplion Iron] dudit under seciion 477 of ihe Companie% Act 2006 reldting to small compdnies. Directors. responsibilities.. The mcnibers havc not rLquircd ihc charity io obiain an audit of it5 accounls fur the vLar in quesiion in accordance ivith section 476.. and "I'he directors acki)oivledEe thcir rcspons?bilitiC5 lor complying with the rcquircincnts of thc Act with IL%P¢Lt to dLLuiinling records and the preparation of account5. Tlic%c tinancial slotcnicnts hav¢ bcen prepared in accordance '1th thc spccial proiiisions rcl&iling lo Lompanies subject to the small companies Tcgime ii.'iihin Pan 15 u1- the Companies Act 2(106. The financial statements on pagcs 9 10 21 wcrc approi'e(J by the Irusiee5, and authorised for issuc on 31 July 2024 and signed on tlieir behalf bj: cbc Truste C<[ Johnson The nolcs cin Piigis 13 10 21 forn] inlegtal part of thcsc financial sldtcTncnls. Pdgcll
C.A.S.Y. Statement of Cash Floivs for the I'car Ended 31 fvlarch 2024 (As restated) 2023 2U24 'ote Cash flo.$ from operating ae¢ii'ities Nel C¥ish income 17.072 Adjustments Io cash flO"S from non-cash items l)epreciation 1.072 1,071 44,942 18.143 'orking capitAI Adjustments Increasc in debiors Increaseli-decrease) in credilnrs Incrcase in deferred inLome 13 {597) 50 (4841 138.31 12,556 15 15 Net cash fluws tion] uperaiing acti&iiies 29,832 Net incrcasc in Lash Lash equil'alents 58,450 Lash and cash cquivalcnts at l April 238.88? C.'ash and c&%h equivalent8 at 31 MarLh 297.332 238.g82 Re£onciliatinn of net cash lloiTr lo tJ]iivement in nei funds Incrcasc ir] Lash 58.450 Net tund% ai l April 2023 238.882 209.050 Net funds al J l March 2024 21)7,332 2.i8,882 All of Ihe casli flows are derii.'ed from continuing operations during the aboi'e tivo periods. The ni)Ics (?n Piigcs 13 10 2110rn) 4in integral part of Iliese financial stateinents. Page 12
C.A.S.Y. Notes to the Financial Statements for the Year Ended 31 March 2024 l Accounting policies SumniAr}' of significant ac¢ouiitin2 policits And ke!. acc¢bunling estimate5 Thc prinLipal accounting policie% 2L pplied in Ihc piLpdralicin vl. tliese fin£1ncial %lalenienLs are set out bel(Iw. Thcsc policiLs havL blcn Lonsislenilv applied to all ilie vears prcsented, unlcsb utherw'j4e siaied. statement of Lvmplianee l-lie flnancial .qtatements hai'e been prepared in aLcord3nce ii.'irh Accounting and Reportin¥ by Ch3rities' Starcnicnl ol Reconllnended Practice (applicable to charilies preparing tlieir accounts In accordance ii-.ith the Financial Repurlingy Standard applicablc in Ihc UK and Republic of Jreland (FRS I OYII (issued in Oclober 20191 (Charities SORP {FiiS I n2)). the Financial Reponin" SIdard applicable in tl)e UK and Republic of Ireland {FRS 1021 and thc C'ompanies Aci 2006. Basis of prcpiirAtioii C..4.S.Y. meets thc dcfinilioT] of a piiblic beneftt enlity under FRS 102. Assets and liabilitics arc initially rc¢otsnised at historical cosi or transaction ialuc unless oihcrwrys¢ slaied in ihe relevant accounting policy notes. C¥i>ing LDnLern l-he financial ststements have been prepared on a going concem basis. Tlie trustLCS assess wh¢iher the use of going concem is appropriaie i.c. Ivhciher ihere are any material uncertainties related to evenls or conditions ihai rna cast significant doubl on Ihc ability of the charity lo unliiiu¥ as 8 going concem. The Iruslees niake ihig &88essrnLnl in rLspecl of a period of i)ne year froin ihL ddlL of approval (Il. the fiFi&llLial slatcmcnls. Income and endom'jnents TulLillicirv inconie including donatians: gifts. Icgacics dnd gran15 that proi'idc corc fundiThg 01 31c of d gencral naturc IS Tcco¥nised when the Charit). lias entitlcmcTbt to ihe incomc, it is probJble ihal the income will be received and thc amounl Lan be measured w'ilh sufficieni reliabiliry_ Dnnaliopi.f and legacies Donations are recogniscd whcn the charily has been notified in WTltiiig of both rhe amouni and scltlcmenl dale. In the ei'enl that a donation i% subject to condilions ihat rcqliire a lee1 of perfoiinaiicc by the chdrily bi-foiL the clidriij, is entitled to the hjnds. Ihe income is deferred and not recoyi5ed until eiiher tho<e condition.q are fully nler, or the tulfilnicnt ot- Ihosc conditions is wholly i1[hin tlie control of Ilie chariiy and il is probable Ihal Iliese conditions Nvill be fulfillcd in ihe rcpc?rting peTlOd. Grartts receiibable Granrs are reco(Trnised whcn Ihc chaTity has an Lniiilcment lo the funds and ai)}? conditions linkcd to Ihc grdllts have bcen mei. Il'here perlorniance conditions Jre attached io the Yrdnt and are yet to be tnet, the income is recogni.8ed 3s a liabilily and included on ihe balance sheer as deferred income lo be released. Page13
C.A.S.Y. Notes to the Financial Statements for the Year Ended 31 Nlarch 2024 Deferred inL'ome Deferred inconie represent5 amounls received for future period% and is ielcascd to incvniing resources in the period t-or wliich, it ha.s been received. Such incovne is onlv deterred wl)en.' Tlie doni)r spo'cifies that thc Urant or dunation musl onlv be used in future accoullling periods- or T5ie dviii)r lias iii)posed c()ndiiii)ns ivhiLh niu51 bc MLI bclvic Ilic cliarit). lias unc()Iidilii)nal eniitleinent_ Lxpcnditllrt All cxpcndilurc is rcLvgnibed once there is a Icgal 01 construciivc ohligariuT] to that cxpLndiliire, il is probcible settleinent is required and the amount can bc measured reliably. All costs arc allocatcd lo thc applicdblc c.xpcndiluie heading thai aggregate similar c0515 fo thdl cJl¢gorv. Ih¢re costs cannot be directly artributed to particular heddingi they hdve been allocated on a basi% consistent u'ith the use ot. rcsourLes, with cenlral blaff costs allocated on the ba%1.% of" time spent, and depreLialion charges allocated on ihe portion of the as%el's use. OtheT supporr cosis are allocated based on the sprcad of slalT Costs. Chtsrildhle acfivitie.f Chariiable expeiiditure comprisc% thosc Los15 incurred by Ihe charity in ihe delii'ery of its activities dnd serviies ror il% beneliciarL¢b. It includes boih costs that can be allocaled dirccil} io such actillieS and those cosls of an indiieci naiure nece.q.sar)' to support thein. Goi'erJ)ance cost$ Thcse intilude the costs attributable to tlie charity % con)plianLe with conslilulional and stalutOryT requireinents, includinbl dudil, strdtegiL mdnducmcnl and Inislees nieeiiiio.s and reimburscd ¢xpLnbcs. CTOI-ernment gran15 Gowcrntll¢nl grants are recOnised bascd on thc accrual model and are measured at the faiT valuc of ihc assct recciN'cd or rcccii'able. (irants are cla%sified as rclatinu ciihcr lo rcvenuc or to dSSCts. QTraiils relaling io ieveiiiie are recognised In inCOTne over the period in w,hi¢li the related costs are recogni.sed. Cirants reldting lo asscls drc recoonised over tlie expected usefi]I life of (he assel. l¥'herc pall of a grant relaTing to an asset is deferred: il 15 recognised as de1cd income. Taxation The ¢liarity i.s considered to Pd5S Ihc IL5t5 Sei oul in Paragraph I Schedule 6 of the FinallCL. Act 2010 and IhLrLfori il iiieetS the defii)ition of a charilable Ll)llip&in> fiTrr UK Lorporaliun lax puryoses. Accnrdii)ntrly. tlie chanty IS Potentially Lxcmpt troni Taxcltion in iespect of incomc or capital gains ICCLiVLd within ¢ategorieb LLiveied by Lhaprer _3 Part I l of thc Q"orpuraliuD "I'a.i .4ci 2010 or Scction 256 of thc .1 aXdtivy] ol. Chdr¥edblL Gains Act l 992, (o the extent thal such incomc or 11] XTC applicd cxclu5iNclv to clLarilable purposes. Tangible fixed assets Individual fixed asscts Losiing £500.00 or more are initially recorded al ¢08t. Depreclatton and aThon15ailun D¥prLcialiun is proviclLd on tangible fixed assets .50 as lo wrilc off Ihe cost or K'aluation. less any e.8liinaled residual value, ovcr thLir expcclLd Usiful CLunomTc life as folloivs: Asset class LT equiprnenl Depreciation method and ratc Ji.i°/o on a 5traighi linc ba.41 Pagc 14
C.A.S.Y. INotes to the Financial Stalemcnts for the Year Ended 31 Nlarch 2024 Trade dehtors Trade del?t(Trrs arc amoun1.% duc frnm custl)Tncr% for Inerchandisc sold ur SeIC£S pLrformed in ihe (Irdinary coiirse of busincss. -li(Idc debiori are recogni.scd iTkiliall}' at thc transacti(Trn pncc. Thev arc .%ubscqiicntl%' mcasurcd at amorliscd cosi u%ing' IhL eltective Lntercst nicihod: Icss proi."ision for imp4iirnient. A proi'ision tor tlic impaitn]cni uL- Irad debtori is e.qt2blished ivhen thcTC IJ objcctii'c ci-'idcnct Ihai Ihe chariiv ]11 noi be able to collect all aniounts duc according to the orioinal tcn]Is of ihc rccciNablc5. Cash and cash equii'3lents Cash and Lash iquivalLnls comprise cash on hand and call dcposiis. and niher shnrt-teTTm hiLJhly liquid invLslniLnlb Ilial are readily ci)i)vertil)le to a knoi*n amount of cash ¢ind 4lte subjeci io an in£ionificant risk of changc in valuc. Fund structure Unrestrictcd incoDic fuTJJ% are genetal fund8 that arc aTrailablc for u%c ai ihe truslees, discretion in turtherancc ot- thc objcclivcs of the charity. Re%lTILtcd incomc fundi arL" those ¥ianls for use in a particular area or lor spccific purposcs, Ihc use uf which is reqtricted to that arca or purposc. Pensions 2nd other post retirement obli2atioDs -l-he chariry operates a dLfincd contribution P¥JJSiUn sch¢)e for cmplo}'ccs. l-hc asscls of (he SLheine are held separaicly from thosc of the charii!.. Pension cost% charoes iii the SiatCTncllt ol F]nancial Actii'itics represent the conlribulions payable by tlie charity during thc )cai. 2 Income from donations and legacics Lnrestricted funds General Total 202.3 2024 l)onalionq and Icg?acics.' Donations frc)In coIi)panie.s, tnLSts and sin]ilar PTocccds Donations from individuals CTranls, including capiial (yranls., G()vernmcnt gran1¥ 25.524 2.881 4.3,770 12,723 ,1181 8.040 3C).L145 36.445 Paoe 15
C.A.S.Y. rsotes to the Financial Statements for thc Year Ended 31 Nlarch 2024 3 Income from charitable activities Unreslrieled fund Reslrieted funds Tolal 2024 Total 21)2.1 (As rest2t¢d) I)BS applicatinn8 Grant% & donations Schuul fees Training fees Parcnl tees 1.761 1.761 1,912 9,UOU 402,041 2,710 40.94C) 44.380 44.380 43)( ,68_f 3,109 -39,365 4J9.685 3,109 39,i65 48j.9?0 44.igo 528..300 45C).609 4 Other income Total 2Q24 Total 2023 Renial income 175 S Grants & donations Unrestricted lunds Restricted Total AM'JF£L% fur All St JJmes Place ottingh<l11i Local C ummunilv klind Wctslyan Cutnmunit5' Grant. Tlic Joiicb 1986 C.harit)' SchrodLr Charity Trust l-honias Farr Charitv The Williainson Benei'oleni Fund The N4ary Robert8()ii Tru%1 SoutCT C"harilable Trusi Skipion Building Societv The Pcrly Bilton Charily Vdle ul Belvoiy Rntary c.lub Groundivork Uk The Fornian Haidy Trust Othcr companics and IndiN'iduals 17,980 10,000 17.980 io,ooo 8,040 6,440 4,%00 4,000 2,860 ,040 6,490 4,ROO 4.000 2,860 2.500 2.000 1,024 2,000 1.024 1,000 750 500 500 500 1,000 750 500 500 ioo 17.881 36,445 44,180 80,825 6 Taxation Thr c.l)arity i.s a rcgi%tcrcd Lharily is ihiteli)re exempt froin Taxation. Page 16
C.A.S.Y. Notes to the Financial Statements for the Year Ended 31 March 2024 7 c.harity status The Lharily is a company limited by guatantcc and conscqucT]Ily docs noi havc sharc Lapil?£ l. EdLh uf Ihe trllsiee% i% liablc tu contributi an amounl noi e.¥ceeding £1 toiTrards thc as.scts uf thc chaTilJ in ihc ci'cn1 or liqiiidalion. 8 Trustees rcmuneralion and expenses No trustees. nor an). PCT%un.q c()nnLCted iviih them, hai"-c rcccii-.cd an}- rcmuneraiion from the chariry duriiig thc ycai. No ttustecs hdve receii'ed anv reiillbursed CxpcnS or any othcr bcncfils fivm ihe charily diiring the year. 9 F.xpenditure on charitAble actii'itie5 The tolli)14Ting table prescnts cxpcnditUTC usingv a TEatuTal clas%ificaiion. Support costs hav¢ noi bern separately allocaied and discloscd as ihc Truslccs bclice Ibe are iniinaterial ro the financial statcnicnls. Unrestricted fuDds General Restricted funds Total 2023 21124 AdvL'rtisin¥ c.1¢aing Counscllor tccs 1.633 .633 1,405 301.115 1.818 2.846 2,766 3,ki2 1,072 10,076 827 2,176 1,2S8 277,353 1,947 1,405 288.80) 1.818 DBS Che£ks FuTniturc & fittings Equipment & IT Insurance Depre¢ialion Legal & profcs5ional Membership Refreshments & hospitality Rcnl & serviLLS Mainl¥nmLe Staff cxpense Stationery & photocopving Supern'ision TelLphonc, intemet & posiatTe Traiiiing UtililiL Volunteer expenses Wages, Nl & pension- seTrice deliN"ery Wagcs, Nl & pcnsion - operational managenient 2.846 320 10,019 2,596 1,071 2,756 694 1,072 5,476 827 26 25,440 6,466 4.600 26 25.440 6,466 1,918 4,077 4.070 4,110 3.773 6.465 5,199 131 24,476 1,392 1,918 3.556 4,070 521 2,606 4.577 2.691 4,250 7,131 4.110 i,773 6,465 1.720 3,479 104,245 104,245 91,474 28.396 28,i96 55.000 48? 370 520 875 50?,745 Paoe 17
C.A.S.Y. Notes to the Financial Statcments for the Year Ended 31 ,March 2024 10 Fee& pA)'Ablc to indepcndcnt examiner During lh¢ period, tl)e fee.s Paliabl". {Lxcluding VAT) lu ihe cliarily s indepeiident exaiiiiner C.'oini)iunit}' Accounting Plus arL" an¢ilysed a% folloivs.. 2024 2023 Independent exaniination Othcr financial beTr'Aces 1.020 790 975 735 I,Rio 1,710 J A Staff costs The age regate Pdyroll cosls werc as lollows- 2024 2023 Siaff costs during the Year were: Wages and salaries So¢ial seciirily costs Pcn%ion costs 12().761 4.144 1.736 139,051 5,992 132 641 147 074 The monthly average tiuniber of pcrsons (including senior management leam) employed by thc chariry during the year ivas ds follows= 2024 2023 No Avcrage numbcr of emplos'ees 412023 5) of tlie ab(ii'e emplo)'ees participalcd in ihe Defined C.ontriburion Pension Schemes. C()ntribiitions ti) thc cmplL)yce pension .4¢1)enie.s fnr Ilie year totallcd £1.736 (2023 - £2,031 }. No emplo)iee receiiicd emolunienis of more than £60.000 durin4y the yeai. The total ci)Iploycc benclils of Ihc kc), manag¢m¢nt p¢rsonnel ot the chariry were £28.39() {202) £24:4421. Page 18
C.A.S.Y. INotes to the Financial Statements for the Year Ended 31 flarch 2024 12 Tangible fixed assets IT equipnient "I'otal c.ost Al l April 2023 3,215 Al 31 March 2024 3,215 3,215 Depreciation At l April 2023 Charge for the vear 2.143 1,072 1.072 At 31 Marcli ?n24 3.215 Net book value Ai 31 March 2024 At 31 March 2023 1.072 1.072 13 Debtors 2024 2023 Prepayments 2.872 2,275 14 Cash and cash equivalents 2024 Cash at bank 21)7,-132 238,882 IS Creditors: amounts falling due within one Year 2024 2023 £ (As re5tAled} 1,514 724,031 Other creditors Delerred income 1.564 238.086 231),650 225,545 16 Con]mitmeiits Capital commitments Ai 31 March 2019 tlie charity had non-cancellable cornmitsnents under a fjvc year opcrating lease for th premises expiring ? l Noi'eniber ?025. The ioial amouni contracted for bui nol provided in the financial statements 'aS £Nil ("021 £Nil l. Page 19
C.A.S.Y. Notes to the Financial Statenients for Ihe Ycar Ended 31 larch 2024 17 Related partv transactions Thcre i¥LrL no rclated party IrdnSdLlions In rhe year. 18 Funds Balanee al I April 2023 £ (.4$ rtstated) Incoming restsurccs R¢srreS expended Balance at 31 qarch 2024 Unrcstricted funds General G¥nerdl fiind 16,684 {482.3701 54.679 Restricted funds Equipment SuiLidL & SLlf harn) preventiun (Awards for All) Suicidc & sclf hatm prcvenlion 5,110 (5.110) 17,980 (17.980} (15,41)) 5.%75 Total restricted fund5 44,380 (38,505 5,875 Total funds 16.684 564.745 1520.87) 60.554 The specific Plirposes for M'hicl) Ille fuiids are li) he applied arc as folloivs= The Awards for All ndin( u'as provided SPCLifiLally lo suppon voiinu andlor seifharm behaviours. people i]th SUiLidal ihoughis, intent Thc rcstrictcd Suicidc & sclf hJtm projcct M'as funded b} St Jame5 Pliice. Ivcslyan Conimuniiy Grants & The Jones 1986" charity, this was to help support youno pcoplc ivith suicidal Ihoughis. intciil allor self ham bL.haviours. Tl)e Equipment fund was funded bv The Percv Billon Charity- The Skipton Buildin¢F Sociely,. The Thomds l-.arr Charity & The Vale ol Belvuir Rulary Llub: this w(Is lo help wilh the costs of purchasing new equipment. Paoe 20
C.A.S.Y. Notes to the Financial Statements for the Year Ended 31 March 2024 Balance at I Inconiing April 21122 resources £ (As restated) £ (As restated) Resources expended Balance at 31 P*larch 2U23 £ {As restated) Unrestricted funds Genl'rul General tund (.188} 5IO.817 (493,74)) 16,684 Restricted '1'1<lLning St1< tt Proj¢Lt {A.rdS for AII) 9.1100 (9,000) Total funds 1388 -519.817 (502,745 16,684 19 Anal)'5is of nel assets btth'een funds Lnreslritted 2024 'rotal lunds General Restrieted Current dbsels Curreni liabilitieq 5.X75 -300,2114 1239,650} (2i9,650} Total net as8et5 5.S75 ()0.554 UnrtStricted 2023 Totgl funds £ (As reslated) 1.072 241,157 225 5451 General Tan(pible tixed assclb Current asset 1.072 241.157 225 545 L'urrcnt liabiliiics Total nel as5Cts 16,684 16,684 Page21