Company reglstration number: 04310724 Charity TegisttiOn number.. 1092938 C.A.S.Y. (A company limited by 8uarantee) ADnual Report and Financial Statements for th¢ Y¢ar Ended 31 March 2025 Community Accounting Plus Units l & 2 North West 41 Talbol Sirect Nottingham NGI 5GL
C.A.S.Y. Contents R¢f¢r¢nce and Administfdtii'e Details Truslee5' Report 2to7 Independent Examiner's Report Statement of Financial Aetivities 9tolO Balan¢¢ Sheet Statement of Cash Flows 12 Notes to the Financial Statements 13fo20
C.A.S.Y. Reference and Administrative Details Trustees Tim Parker, Chair Rebecca Johnson, S¢cr¢tary lan Lund Lynda Jones Pauline Renshaw, Chief Executive Senior Management TeAm Charity Registration Number 1092938 Company Reglstratlon Number 04310724 Regi5ttred Offiet 23 Millgats Newark Nottinghamshire NG24 4TR Independent ExAmlner Eva Stcvens, employe¢ of Community Accounting Plus Units l & 2 Nonh West 41 Tall)ot Street Nottingham NGI 5GL Bankers TSB 37 Castlegate Newark NG24 1 BD Page I
C.A.S.Y. Trustees, Report The trustees, who are dir¢¢tors for the puo)oses of company law, present thc arjnual report tog¢th¢r with the financial statements of the charitsbl¢ company for the year ended 31 March 2025. Trustees and officers The trustees and officers se]ng during the year and since the year end were as follows: Trustees: Tim Parker. Chair Jill Oakham, Chair (rc6ign¢d 31 March 2025) Rebecca Johnson, Secretary Iall Lund Lynda Jones Stryetur4 governanee and mAnagement ]Yalure ofgoveyning do¢¥menl The Charity is a company limited by guarantee and r¢gisl¢r¢d charity. It is operated under the tules of its m¢rnoranth]m and articles of association dated 25 O¢tob¢r 2001 and Inost recently amended 9 December 2003. It hos no share capitol and the liability of each member in the event of winding-.up is limited to £1. Recrulrment and appoiwijftenl of Ipuslees New trustees are appointed through an application to the Chair and then approval by all trnstees al a trnstee meeting. New trustttes are generally found through recommcndalivn or advcrtising on local volunt¢ering websites. Objettlves and activities Objects and aims The promotion and preservation of good ernotional and mcntsl heolth among young people. irrespeclive of their 5c4 rac¢, pulilical or religious beliefs primarily ihTough the provision of a confidential counselling bCTVi¢¢ wihin the East Midlands (hereinafter refcrrcd to as th¢ AT¢a of Benefit) to young people but also 10 those who work with, OT SUPPOrt ihem, including family members. To improve awarencss and undcrstsnding of emotional and mental health within the area of benefit, primarily through, bul not limitcd to. the delivery of workshops and talks aimcd at supporting yuung p¢opl¢ and all those who work with, or support, them. Our Mission.. CASY exists to reduce and relieve the suffering and distre55, and to improve th¢ emotional wellbeing, of yiyung people and their famili¢5 throughout the East Midlands. Our Vision.. is that all children Ind young people in Nottinghamshire and Lincolnshire have the b¢sl possiThle han¢e of a menlally and emotionally healthy future. Our Aims.. are to deliver emotional and m¢ntal healih services and support to Children & young people, their families and all who support 4md ¢are for them. Page 2
C.A.S.Y. Trustees, Report Objectives, strafegies andactivitie5 CASY supports children as young as 6 yeaTS old up 10 25 years old, from predominantly NottTnghamshir¢ gnd Lincolnshirc and are continuing to expand across the East Midlands ar¢a. W¢ offer 9 sessions of one to one confidential counselling sessions, with no judgements, reintorcing they don't have to face life's chall¢ng¢s on their own. Growth isn't a straight lin¢, everyone's journ¢y is different, with ups. downs, and ev¢rything in between. Our servic¢ is for anyon¢ who needs support no matt¢r where they are on their path. We offer a safe place to talk and reflect, develop a way foTward io feel more like themselves again. At CASY. our Commitment lies in providing ihe Children and young p¢opl¢ across the East Midlands, access to our support. providing a solid foLthdation for hture well_being through optimal mentsl health. Recognising that good m¢nt#l h¢alth, fornis the bedrock of emotional and inl¢lle£tual development in young people, it cultivates self-worth, confidence, ind¢p¢nd¢n¢¢, and resilience. Growing evidence underscores the connection between poor mental health in the young and adverse outcomes larer in life. with som¢ issues leading lo social exclusion, irnpaired int¢rp¢rsonal r¢lationships, involvemcnt in off¢nding haVIoUrS and erratic employment. Children and young adults often SIggle to identify and access suppon for mental health challenges. Here at CASY we are stiiving to support all Children and young people by helping them through some of lif¢'s in¢vitable challenge5, giving them tools that will slay them as they grow. The overall aim 18 With these tools and coping strategies, they can dev¢lop into more resilient, adaptable adults, who are able to deal with whatever life throws at them. CASY provides a rangc of diffcr¢nt 5¢rvices based in the community and cducdtional seiiings. Within the community w¢ provid¢ ¢onfid¢ntial one to one counsellin¥ from our otTi¢e in NeTrrk on Trent. which is d¢liver¢d by both qualified and student placement ¢ounsellors. In educational settings we WOTk with pastoral teams to Ileliv¢r on¢ to one and group emotional wellbeiThg sessions lo improve the emotional resilience and d¢cision making of childret) and young people. CASY also support parents with individual counselling and those experiencing child to paTent violence through the Non-violent Resistance Programme (NVR). We also support carers and other professionals. Aehlevements and performance Counselling within the community Over Ihe year 20242025 we have seen a total of 271 young people and offered 2,637 Coullselling hours. Olth¢ children and young people seen.. 24010 were aged 6 to l O years old 670/0 were ag¢d I I to 18 y¢8rs old - 9•/¢J were aged 19 to 25 years old Our 3 top pr¢senting issues, from a list of 30 areas, were-. - Anxiety @ 260/D Suicidal Idealiornlthoughts or Self Harn) @ 220/0 Family Relationships @ 130/0 We use a process of continual self and eounsellor assessment to measure the effectiveness of sessions had. These assessments ar¢ carried out during the fist and last sessions. with 15 topics covered relaling to bow the child or young person feels in certain situations, each one scorcd out of10. The av¢r&8e scores between the first and final session and the impact is: Averdge First As5cssmcnl scorc 5.96 - Averdge Final Ag8es8ment score 7.50 Demonstrating an overall positive improvemeDI of 1.54 Page 3
cAs.Y. Trustees, Report The top 3 areas of posilive impact, feedback through this process. w¢r¢- 350/0 improvement for'l can rnake rnyself feel beller when l am upsetll am in control of my feelinos,. 28/0 improvement for'l worry about what people think of melI feel judged by others,. 240/1) improvement for'l wony that I will do badly at schoolll worry that I will not reach my goals,. Covnselling in School Settings We offer 2 types of counselling in schools. the first being agreed oi'¢r ihe 38 weeks of the a¢ademic year and the second. a bespoke Service of either 8 or 10 scssions per young person, during terni time. Over the year 2024-2025 w¢ have seen a total of 1,858 young people and offered 17,910 counselling hours. We had 75 main s¢hool contracts, (over 38 weeks of terni time} and supported 127 bespoke school referrals (over 8 to 10 weeks of tenn tim¢}- Of th¢ children and young people seen: - 47 % were lMary school age 53 /0 w¢r¢ Secondary school age Our top prentIng issues from a list of 30 areas, were.. - Anxiery @ 300/ Suicidal Id¢atiotVthoughis or Self Harn) @ 24 /0 B¢havioural Problems @ 15 /. We use the same pro¢¢ss of continual self and counsellor assessment to measure the effectiveness of s¢ssions. had, tlie results w¢re-. - Average First As8essment score 5.79 - Average Final Assessment score 7.60 Demonstrnting an overall posttiv¢ improvem¢nl of1.81 The lop 3 areas of positiv¢ impact, feedback through this pro¢¢ss, were.. - 28 /t) improv¢menl for'l can make myself feel better. - 23/ improvement for Y have too many bad days,. 230/4) improvement for'l worry about what people think of men feel judged by others,. In total (schools and community) for the financial year 2022025 we held a lotal of 20,547 eounselling hours and ¢n808ed with 2,129 ¢hildren and younts people. Training We have a rolling training programme with an element of compulsory core iraining and Coniinuing Profession Dev¢lopm¢nt (CPD). We ¢ncourage not only our own counsellors to attend bul their SUpeIs0r$ and other professionals. The progrdmme run during 2024-2025 is as follows:_ Core Training - Safeguardin¥ (internal only) Endings and Beginnings {inlernal only) Core Competences for working with children (C.CCI - {Quality Marked by the NCPS and ovailable to all) Part l - Und¢rstanding D¢v¢lopm¢nt Part 2 - Law and Ethics Part 3 Skills and Adaptalion Pre-Trial Therapy (internal only}. Pa8¢ 4
C.A.S.Y. Trustees, Report CPD - Available to all Counselli)rs - Self Hann (Quality Marked by the NCPS) - Anxi¢ty (Quality Marked by the NCPS) Suicidal ideation and Intent (Quality Marked by the NCPS) - Int¢rs¢¢tionality (Quality Marked by the NCPS) We are very proud lo have a¢hiev¢d the National Counselling and Psy¢hotherapy Society (NCPS) quality mark for our Training material. Ivhich meets the standards scl out for 'orkIng Mryth under 18's. This training supports both Qualified and Trainee CounselloTS. wbatever stage they are at. looking for affordable CPD opportunities. Thanks We would like to say a huge thank you lo the counsellors who volunteered hours in our community setting in Newark and also to our paid counsellors in the school network. They have been nothing but PTofessional and reliabl¢ and without them we would not bc abl¢ to deliv¢r th¢ services we do - Thank you all. We would also like to acknowledge Ihe team al the centre in Newark. there are 6 people (FTE 4.2), who Co-ordinate all community and school work. They have gone above and beyond to support CASY'8 work, demonstrating incredible flexibility, resilien¢¢ and professionalism. while supporting the needs of our individual ¢lienls and scl)ools. Tl)ank you for all your work and dcdication. PMbli¢ bÉAefil Good mental and emotional health is e55enlial for young people to grow and mature illto adulthood. The effects of poor emotional health in young people when carried through to adulthood are severely damaging and can lead to poor relationships, erratic ¢rnployment. chaotic lifestyles and possible imprisonment. It is esrirnated that the cost of public support for adults with menlal and emotional health difficulties is ten limes higher than those wilh stablc emotional health. The service5 that CASY delivers are ¢ss¢ntial for providin8 young people with the best possible ¢han¢¢ for a stable and healthy future. As a dedicated Children's charity offering ¢ouns¢lling 5uppori, we are plugging a gap in the NHS provision in this area, by supporting referrals from CAMH'S. GP'S, Social Services and other professionals. Our service focuses on early intervention and our internal rnonitoIing shows signifi¢ant improvement for the children Jnd young people seen. in areas such as self-esleem, confidenc¢, and reduced rates of self-harni #nd suicidal thoughts. We empower them to ask for help when they need it and come back for further support as and when they need it. Our 8021 is always lo equip the children young people iyilh the tools needed to build resilience and strengthen their mental health. The trustee5 confimi that they hav¢ Complied with the requirements of section 17 of the Charities Act 2011 to have due regard to th¢ public benefit guidance published by the Charity Commission for England and Wales. Page 5
C.A.S.Y. Trnstees, Report Financi*l revieiv We have ended this year in another positive posltion, with a surplus of £65.037 {2024= £43,870) During this financial period our School contracts and contractual hours increased agaiTJ over the acadcmic ycar and resulting in an increased school income of £56.588 (2024: an increase of £37.644). The incorne from our bid ThTiting reduced this year by £23.714 which directly SUPPOTts our work here in the coinmunity- Our reported income was £586,169 (2024.. £564,745) and our expenditure £521,132 (2024.. £520,875), this gave us th¢ surplus of £65,037. Th¢ vast majority of this is committed spend for our sessional ¢ouns¢llors, who ¢ov¢r the school Contracts running up to the end of the school year, July 2025. Princwal risks and #neerthihlies Financial Risks CASY faces no immediate financial risks as we continue to grow and improv¢ our services. Fundraising is ongoing and Includes- ITUSts and foundalions. corporate giving aTJd individual support. Pulicy r&Ferves Reserves policy is thr¢e months operating costs plus six months committed counsellor costs in s¢hools. This is currently £204,000. CuThent r¢serves stand at 1115.981 which is just under largel bul with ¢oniinu¢d surpluses in another year ihis is achievable. We would like to thank the following Charities, Trusts and hnders for their fantasti¢ conlribulions, you have enabled us to reach and support mor¢ young p¢ople- Thank You. - Awards for All - Lottery) St James Place. David Riddell Memorial CIO. - Th¢ Lady Hind TTUSI; Th¢ Zobel Charitabl¢ Trnst. Sir John Eastwood Foundation- - The Mary Robertson Trust. - The N Smith Charitable ScttlcmeDt. We have found fundmising increasing ditTicult from TThst and Grants sources but haNe continued our rolling programme of applications, increasing the number submitted. Our niain priority remains the work w¢ do in schools, maintaining the contract relationships and perfoLinance. whilst also identifying and developing new opportunities within schools. This also includes our wmmitmenl 10 our counsellors ongoing development through training and g¢n¢r81 wellbeing through supervision. Plans for future period$ Aims ORdkey objeclivesforfulureperiods With Contract work b¢ing the biggest sour¢¢ of income for CASY. we will be working on retaining our cyent contra¢ts in s¢hools, maintaining and building positive relationship5 with Ih¢rn, ensuring they hav¢ a good relationship with their ¢ouns¢llors. We will be looking to increase the Contract numbers and hours, through good relationship rnanagement. learning from what's worked well and Wh could have been better. We will also be continuing to ¢xpand our reach into other areas across the East Midlands. Page 6
CA.S.Y. Trnstees, Report We will continuc to review and update our rolling CPD for both new and existing counsellors. New dev¢lopment iopics will continue to be introduced to give our counsellors greater learning opporninitl¢5. which in turn can only improve our service to the young peopl¢ w¢ se¢, both in the Collllnunity venu¢ and withiri the schools. W¢ will b¢ Continuing to look ai offerin¥ school staff with these CPD opportynities too, listening to what they are asking of us. CASY albo nee(Lq to improve the local communili¢s owareness ot who we are and what we do. We have more capacity than ever here in Ncii'ark iher¢fibre need more young peoplc lo suppurt. We will be looking at M'ays in which to increase the numbers seen specifically here in Newark. Statement of Responsibilitics Thc Itusi¢¢s (who are also thc director5 uf C.A.S.Y. for the poS¢S of company law) arc responsil>lc for preparing the trnslecs, rcport and ihe financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Acccptcd Accounting Practice), including FBS 102 'The Financial Rcporting Siandard applicable in the UK and R£public of Ireland" Thc rcport and acc(>unts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies. Company law r¢quires the tnLStees lo prepare financial stat¢m¢nts for each finan¢ial year. Under company law the trustees must not approvc th¢ financial stat¢m¢nts unl¢ss they are satisfied That they giv¢ a true and fair view of the stat¢ of affaiTS of the ¢haritabl¢ company and of the incoming resour¢¢s and application of resources, including its income and expenditure, of the chaTitabl¢ company for that period. In preparing these finallcial slat¢ments, the ttUStees are required to: select suitable accounting policies and apply them wnsistently- observe the Methods and prin¢ipl¢s in the Charities SORP. make judg¢menls and estimates that are reasonable and prudent. state whciher applicable accounting standards, cornprising FRS 102 have been followed. subject to any material departures disclosed and explained in the financial stat¢ments; and prepare the financial statements on the going ¢on¢ern basis unless it is inappropriate to prc5ume that the charitable company will ¢onlinu¢ in business. The trnstees are responsible tor ke¢ping proper accounting records that can disclos¢ with reasonable accuracy at any time the financial posilion of the ch#rilable company and enable them to ensure that the financial slalcrnenls ¢omply with the Companics Act 2006. They are also responsible for safcguarding the assets of th¢ charitable compi]ny and hence for takin8 reasonable steps for the prevention and detection of fraud and other irregularities. The trustccb are responsible for the maiDtcnancc und int¢gTity of the corporate and fii)ancial ]nfornlI0n included on the charitable company's wcbsile. Legi.4lalion governing thc preparation dissemination of financial btratem¢nls Y differ from l¢gislation in other jurisdictions. Small companies provision statemenl Thi5 rcport h)s been prepared in accordancc with the small ¢ompAnies regime under the Companies Act 2006. Th¢ annual report w by ihe tTh5tees ofthe charity on.................... nd signed on its behalf by- Im Parker Trustee Page 7
C.A.S.Y. Independent Examiner's Report to the trustees of C.A.S.Y. ('the Company,) Independent examiner's report to the truslees of C.A.S.Y. ('the Company,) I report to the charity tru$lees on my examination of the accounts of the company for the year ended 31 Mah 2025. Responsibilities and bA515 of reptsrt As the charity's tru8tees of the Company (and also its directors for the purposes of con)pany law} you ar¢ responsible for the preparJtion of the accounts in a¢¢ordance with the requirements of thc Compani¢s A¢t 2006 ('the 2006 Aet-). Flaving satisfied myself that the accounts of the Company arc not rcquired tu be audit¢d under Part 16 of ihe 2006 Act and are eligible for independent examination. I report in respect of my exan)ination of your Charity's a¢¢ounts &s carried under section 145 of the Charities Act 2011 ('the 2011 Act,). In Carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 A¢t. Independent examlner's statement Since fhc Company's gross income exc¢eded £250,000 your examiner musl b¢ a m¢mb¢r of a body listed in section 145 of the 2011 Act. I confirni that I am qualified lo undertake the examination becauge l & member of the Chartered Institute of Public Finance and A¢countancy (CIPFA}, which is one of the listed bodies. I have completed my examination. I confinn that no matters have Come to my attention in ¢onne¢tion with the exaniination giving me ¢aus¢ to believe Ihal in any material respect: accounling records were noi kept in respect of the Company as r¢quired by section 386 of th¢ 2006 Act. or 2. the accounts do not accord with thos¢ records,. or 3. the accounts do noi Comply with rhe a¢¢ountints requirements of section 396 of the 2006 Act oih¢r than any requiremeni il)ai the accounts give a 'trn¢ and faiv view wbich is not # matter ¢onsid¢red as part of an indepcndent examination. or 4. the accoiints have not been prepared in a¢¢ordan¢¢ with the methods and principles of the Statement ol- R¢commended Praciice for accounting and reporting by charities lapplicable 10 charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and R¢publi¢ of Ir¢land {FRS 102)]. I hav¢ no ¢oncerns and Iiave come across no other matters in connection with th¢ examination to which attention sbould be drawn in this rcport in order to ¢nable a proper understanding of tlie accounts io be reach¢d. Eva Stevens. Sc, CPFA, einployee of Community A¢¢ounting Plus rnember of the c.hartered Institute of Public Finance and Accountancy (CIPFA) Units l & 2 North Wesl 41 Talbot Street Nol(ingharn NGI 5GL 0611112025 Page 8
C.A.S.Y. Statement of Financial Activities for the Year Ended 31 March 2025 (Jncluding Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Total 2025 l-otal 2024 Unr¢stri¢ted Re5tritted Note Income *nd Endowments from: Donations and legacies Charitable activities 14,891 537.298 14,891 571,278 36,445 528,300 33,980 Total Jneome 552,189 33.980 586,169 564,745 Expendlture on: Charitable activiti¢s (490,887) (30,245) (521,132) (520,875) Total Expenditure (490,887) {30245) (521,132) (520.875 Net income 61.302 3,735 65.037 43.870 Net movement in fvnds 61,302 3,735 65.037 43.870 Reconciliation offunds Total funds brought fonvard 54,679 5,875 60,554 16,684 Total fun&s Caled forward 16 115.981 9,610 125,591 60,554 All of th¢ chaTity'5 activities derive from Continuing op¢rdtions during the above two pcriods. The funds breakdown for thc pcriod is shoivn in nol¢ 16. The notes on pages 13 10 20 forni an integral part of thes¢ fmancial statements. Page 9
C.A.S.Y. Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) These •re the figures for the previous accounting period and are includ¥d for comparative purposes Unrestrieted Restricted Total funds fulld5 2024 Note Income and EndoH'ments from: Donations and l¢ga¢ie5 Charitsble activtties 36,445 483,920 36,445 528.300 44,380 Total income 520,365 44,380 564.745 Expenditure on: Charitable artivities (482,370) 138,505} (520.875} Total cxpenditutc {4¥2.370) (38.505) (520.875) Nct incomc 37,995 5,875 43.870 Net movement in funds 37.995 5,875 43,870 Reconciliation of funds Total funds brought forward 16,684 16,684 Total funds Carried fonvard 16 54,679 5,875 60,554 The notes on pages 13 to 20 forni an integral part of these financial statements. Page 10
C.A.S.Y. (Registration number: 04310724) Balance Sheel as at 31 March 2025 2025 2024 Notc Current assets Debtors Cash at bank and in hand 3,222 329,532 2.872 297,332 12 332,754 300,204 Creditors: Amounts falling due within ont year 13 (207,163) (239,650) Net Assets 125,591 60,554 Funds of the charity: Restri¢ted ineome funds R¢stn¢t¢d ndS 16 9.610 5.875 Unrestrlcted income funds Unr¢stricled funds 115,981 54,679 Total funds 16 125,591 60,554 For the finan¢ial year ending 31 March 2025 the charily was entitled to exempiion from audit under seclion 477 of the Companies Act 2006 rclating to small companies. Directors. responsibiliti¢s: The members hav¢ not required the charity to obtain an audit of ils accounts for th¢ year in question in accordance wilh section 476. and The dire¢tors acknowledge their responsibilities for complying with the requirernents of the Act with r¢sp¢¢t to accounting records and the preparation of accounts. financial stat¢m¢nts have been prepared ITJ accordan¢¢ with the special proiisions relating lo companies subject lo the sn)all compani¢s regime within Part 15 of the Companies Aci 2006. The financi statements on pages 9 to 20 were approved by the Irusle¢s, and authorised for issue on and signed on Ih¢ir behalf by= b¢¢ca Jo te¢ on The notes on pages 13 to 20 fonn al) intcgrnl part of (hes¢ financial ststements. Pagell
C.A,S.Y. Statement of Cash Flows for the Year Ended 31 March 2025 (As restated) 2024 2025 Note Cash flows from operAtlng activities Net cash incorne 65,037 43,870 Adjustments to cash flom's from non-eash items Depreciation 1,072 65,037 44,942 Working capital adjustments Increase in debtors (Decrease}/increase in creditors (De¢reas¢)lincr¢ase in d¢ferr¢d income (350) (340) 132,147) (597) 50 14,055 13 13 Nct cash tiows from operating a¢tiviti¢s 32,200 58,450 Net increase in cash and cash ¢quival¢nts 32,200 58,450 Cash and cash equivalents at l April 297,332 238,882 Cash and cash equivalents at 31 March 329,532 297,332 Reconciliation of net cash flow to movement in net funds In¢r¢as¢ in ¢ash 32.200 58,450 Net funds al l April 2024 297,332 238,882 Net funds at 31 March 2025 329,532 297,332 All of the cash flows are derived from co))liDuing operations during the above two periods. The notes oll pages 13 to 20 forn) an integral part of these fmancial statements. Page 12
C.A.S.Y. Notes to the Financial Statements for the Year Ended 31 March 2025 l Accounting policies Summary of significant accounting policies And key accounting estimates Th¢ princtpal accounting polieies applied in the preparation of these financial %tat¢ments are set oul below. These policies have been consistently applied to all the years presented. unless othenvise stated. Stltemellt of compliance The financial staternenls havc been prepored in accordance with Accounting and Reporting by Charities= Ststement of Recomtnendcd Practi¢¢ {applivabl¢ to ¢barities preparing their accounts in accordance with tbc Financial Rcpi)rting Standard applicublc in Ihe UK and Republic of Irclalld (FRS 102)) (issued in October 2019) (Charities SORP (r,RS 102)), the Finan¢ial Reporting Standard applicabl¢ ID the UK and Republic of Jreland (FRS 102) and tlLC Companics Act 2006. Basis of preparation C.A.S.Y. mccts the deflnition of a publi¢ b¢n¢fit entity under FRS 102. Assets and liabilities are initially recognised al historical cost or transaction value unless otherwise slated in the relevant accounting policy notes. Going concern The financial statements have been prepared on a going con¢¢rn b&sis. Th¢ trnstees assess whether the use of going concern is appropriate i.e. whether there are any mateTial uncertainties rclatcd to events or ¢onditions that may east significanr doubt on th¢ ability of ihe charity to continue a going ¢on¢¢rn. The trnstees make this asscssment in r¢sp¢¢l of a period of one year from the date of approval of the financial statements. Income and endowments V(Jluntary incomc including donations, gifts, l¢g#cies and grants that providc Corc funding or are of a general ature 15 recognised when the charity has entitlement to thc income, it is probable that the incomc will be received and Ihc an]ount can be measured with sufficient Teliability- Do•qlion.f legacies Donations are recognised when the ¢harity ha% been nolified in WTittng of both the amount and settlement date. In the evcnt that a donation is bubje¢l lo conditions that require a level of perforn]ance by the charity bcfoTC thc hilY is entitled io the fundg, the income is deferred and not recogl$ed until either those conditions Are fully met, or the fulfilrnenl of those conditions is wholly witkn'n the ¢onlToI of the charity and it Is probablc thut these condition5 will be fulfilled in th¢ r¢porting period. Grants receivable Grants are reeognised when the charity has an entitlement lo the ndS and any conditions linked to the grants have been met. Where perfonnan¢e conditions are attached io the grant and are y¢t to be meL the income is recognised as a liability and included on the balance sheet os def¢rr¢d income to be released. Page 13
C.A.S.Y. Notes to the Financial Statements for the Year Ended 31 March 2025 Deferred income Deferred income represenlq amounts received for fure PCTiods and is released lo in¢orning resources in Ihe petiod for which, it has been received. Such income is only deferred when: The donor specifies that the grant or donation must only be Ubed in fvre accounting periods. or The donor has imposed conditions which musi b¢ m¢1 before the Charity has unconditional cnlitlcmenl. Expenditure All ¢xpenditure is recognised once there is a legal or constrnclive obligation to that expenditure, it is probable settlement IS Tequired and the amounl can be m¢asured reliably. All costs are allocated lo the applicable expenditure heading thal aggregate stmilar ¢osls to that cate(pory. Where costs cannot be directly attributed lo particular headings they have been allocated on a basis consistent with ihe use of resources, with central staff costs allocatcd on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allo¢at¢d based on the spread of staff costs. Charildble 47Ctivities Charitabl¢ ¢xp¢nditur¢ comprises those costs incurred by the charity in th¢ delivery of its activitie5 and service5 for ils beneficiaries. It includes both costs that can be allo¢al¢d dire¢tly to such activilies and those costs of an indirecl nature necessary to support them. Government grants Governrnenl grants ar¢ re¢ognised based on the accrual model and are measur¢d at the fair value of the asset received or r¢ceivable. Grants are classified as r¢lating ¢ither to revenu¢ or lo assets. Grants relating lo revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets ar¢ recognised over the expected use1 life of th¢ osset. Where part of a grant relaiing to an asset is deferred. it is recognised a8 deferred income. Taxation Th¢ charity is ¢on5idered io pass the lesis set out in Paragraph I Schedule 6 of the Finan¢¢ A¢t 2010 and therefore it meets the definition of a charitable cornpany for UK corporation tax purpos¢s. Accordingly, the chaTity is poteTJtially exempl from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part I l of the Corporalion Tax Act 2010 or Se¢tion 256 of the Taxation of Cllargeable Gains Act 1992, to ihe exlenl thal such in¢ome or gains are applied exclusively to charitsble purposes. Depreciation and arnortisation Dcpreciation is provided on langibl¢ fix¢d assets so as to write off the ¢ost or valuatioo less any estimated residual value, ov¢r their expected useful economic life as follows.. Asset class IT ¢quipment Depre¢iation method And rAte 33.3fy/0 on a slrdight line basis Trade debtors Trade debtors are aniounts due from cuslom¢TS for merchandise sold or seyvices perfonned in the ordinary course of business. Trdd¢ d¢btors are recognised initially at the transaction pric¢. They are subsequently measured at amortised ¢osl using the effective interest method, Ic5s provision for impaimient. A provision for the impairnient of trade debtors is ¢slablished when there is objective eviden¢¢ that the charity will not be able to collect all amounts due according to th¢ original tenns of ihe receivables. Page 14
C.A.S.Y. Notes to the Financial Statements for the Year Ended 31 March 2025 Cash 2nd cash equii'alents Cash and c4sh equivalents comprise cash on hand and call deposits, and other 5horr-t¢rrn highly liquid invesiments that are readily convertible lo a known amount of cash and are subject to an insignificani risk of change in value. Fund structure UJ)rcstrictcd income funds are general fijnds that are available for use at the tLUStees' discretion in lurtherance of the objectii'es of the ¢harity. Restricted income fvnds are Ih05e grants for use Èn a particular area or for specific purposes, the use of which is restricted to that area or purpose. Penslons and other post retirement obligatlDns The Charity op¢rdtes a defined contribution pension scheme for employees. The assets of the sch¢m¢ are held separately from those of the charity. Pension Costs charges in the Siatement of Finan¢ial Activities represent the contributions payable by th¢ ¢harity during the year. 2 Income from donAtlons and legacles Unrestricted funds General Total 2025 Total 2024 Donation5 and legacies. Donations from companies, tTUSts and similar proceeds Donations from individuals GrAnls, including capital grants. Government grants 5.250 9.641 5.250 9.641 25,524 2,881 8,040 14,891 14,891 36.445 3 Ineomt from Charitable aedvltles Unrestrlcted funds General Restricted fuDd$ Total 2025 Total 2024 (As re5knted) DBS 8ppli¢ations Grants & donations School f¢¢s Trainingy fees Parent fees 1,799 1,799 33.980 496.273 3.230 35,996 1,761 44,380 439,685 3.109 39,365 33,980 496,273 3.230 35.996 537,298 33.980 571,278 528,300 Page 15
C.A.S.Y. Notes to the Financial Statements for the Year Ended 31 March 2025 4 Grants & don2dons Unrestricted funds Re5tritted funds Total Awards for All St James Place 13,980 10,000 10.000 13,980 10.000 i 0,000 2,000 1,000 1,000 750 David Riddcll McTnorial Charity The Mary Robertson Trust Thc Lady Hind TTUSt Sir John Eastwood Foundation The N Siniih Charitable Se¢ilemeni The Zob¢l Charitable Trust Other companies and Jndividuals 2.000 1,000 1.000 750 500 9.641 500 9.641 14.891 33,980 48,871 S Txxatio The eharity 1% a registered Charity and iq therefore exen)pl from corporation taxation. 6 Charitv status charity is a company limited by guarantee and consequently docs not hav¢ share capital. Each of the truqtees is liable to contribute an amount not excccding £1 towards thc assct¥ of the ¢haTily in ihe ¢v¢nt of liquidation. 7 Trustees remuneration and expenses No Irustees, nor any persons connected with them, hav¢ received any remuneration frorn the charity during the year. No trustees bave received any reimbursed expenses or any oih¢r benefits from the ¢harity during Ihe year. Page 16
C.A.S.Y. Notes to the Financial Statements for the Year Ended 31 March 2025 8 Expendlture on charitable a¢tivities The following table presents expenditure usin8 a natural classification. Support costs have noi been separately allocated and disclosed as the Trustees beli¢ve they are imma¢¢rial to the financial statements. Unrestricted funds General Restrieted fumd5 Total 2025 Total 2024 AdvertiSiTyg Cleaning Counsellor fees DBS Checks Furniiure & fittings Equipment & IT Insur¢¢ Depreciation Legal & professional Membership R¢fr¢shments & hospitality Rent & seryices Maintenance Staff expenses Station¢ry & photocopying Supervision T¢lephone. intemet & postage Trainin Uiilili¢s Volunteer exp¢n8es Wages, Nl & pension - servi¢e delivery Wages, NI & pension - operational management 1.408 1,642 300,924 2.031 217 2,601 2,866 1,408 1,642 318,742 2,031 217 2,601 3.711 1.633 1,405 301,115 1,818 2,846 2.766 3,132 1,072 10,076 827 26 25.440 6,466 1,918 4,077 4,070 4,110 3.773 6,465 5.199 17.818 9.727 384 112 25236 1.034 891 2,163 200 9,927 384 112 25,236 1.034 1,717 3,069 3,690 2,326 4,149 5,554 4,112 826 906 3,690 85 1,763 2,241 2,386 5,554 4,112 100,621 100,621 104,245 28,849 28,849 28,396 490.887 30,245 521,132 520,875 Page 17
C.A.S.Y. Notes to the Financlal Slatements for the Year Ended 31 March 2025 9 Fees pgyable to indepemdent examiner During Ihc pcriod, the fe¢s payable (excluding VAT) to the charity's independent examiner Community Accounting Plus are anilysed as follows.. 2025 21124 Independent examination Othci financial services 1.020 720 ,020 790 1.740 1,810 10 Staff ¢o$ts The aggregate payroll costs were as follows.. 2025 2024 Staff costs durlng the year were: Wages and salarics Soci818ecurily costs Pension costs 123.002 4,513 1.955 126,761 4.144 1.736 129,470 132.641 The monthly average number of persons (including senior manag¢m¢nl team) employed by the charity during th¢ year was as follows= 2025 2024 Average number of employees 5 (2024- 4) of the above employ¢¢s participaled in the Defined Contribution Pension Sch¢m¢s. Contiibutions to the employee pension schemes for the yeor totall¢d £1,955 (2024 - £1,736). No employcc rcccivcd cmolumenls ofmore than £60.000 during the year. The toial ¢mployee benefits of the key nianagement personncl of thc charity were £28,849 (2024- £28,396)- I l Debtors 2025 2024 Prepayments 3,222 2,872 Page 18
C.A.S.Y. Notes to the Financial Statements for the Year Ended 31 Mareh 2025 12 Cash and ¢ash equiv8lent$ 21125 2024 Cash at bank 329,532 297,332 13 Creditor5: amounts falling due Ivithin one year 21125 2024 Other ¢r¢ditors Deferred income 1.224 205,939 1.5fv1 238,086 207,163 239,650 14 Commitments Cgpltal commitments At 31 March 2019 the charity had nun-cancellable ¢ommitments under a five year operating lease for the premise5 expiring 21 November 2025. The total amount contracted for but not wovided in the financial statements was £Nil (2024- £Nil). 15 Related party transactions There were no relal¢d party transactions in the year. 16 Funds Balance at I April 2024 £ (As reslted) Incoming re$our¢es Resources expended Balance at 31 March 2025 Unrestricted funds General Gcncra] fund 54.679 552,189 (490.887) 115,981 Restrlcled funds Suicide & self harni prevention (Awards for All) Sui¢ide & self harni prevention 13,980 20,000 {13,980) {16,265) 5,875 9,610 Total restricted funds 5.875 33,9¥0 {30.245) 9.610 Tot1 funds 60.554 586,169 (521,132) 125,591 Page 19
C.A.S.Y. Notes to the Financial Statements for the Year Ended 31 March 2025 The specific purposes for which the funds arc to be applied are as follows: The Awards for All funding was providcd 5p¢cifically to support young people with suicidal thoughts. intent andlor Self harni behaviours. The restiicted Suicide & self harni Project was funded this year by St James Place and the David Riddell Mcmorial Charity, labl year's funding from Weslyan Coinmunity Grants &. Thc Jvnes 1986 rliarily all tspenl, this was to help support young people with suicidal thoughts, intent andlor self harni behaviours. Last y¢als Equipment fvnd was funded by The Percy Bilton Charity,. Th¢ Skipton Building Society" The Thomas FaTh Charity & Th¢ Vale of Belvoir Rotary Club, which helped with the costs of purchasing new equipment. Balance 4t I April 2023 £ (As res¢ated) £ (A$ restated) Incoming resources Resources expended Balallce at 31 Mareh 2024 £ (As restated) Unrestri¢¢ed funds General General fund 16,684 520,365 {482,370) 54.679 Restricted r.qUiPTncnt Suicide & self hann prevcntion IAwar(ts for All) Suicide & self harni prevention 5,110 (5,110) 17.980 21.290 (17.980) (15.4151 5,875 Total restricted funds 44.380 (38,505) 5,875 Total funds 16,684 564.745 (520.875) 60.554 17 Analysis of net osse¢s between funds Unrestricted 21125 Total funds General Restricted Irrent assets Current liabilities 323.144 (207.163) 9,610 332,754 (207,163) Total net asseis 115.981 9,610 125.591 IlnrestrSeted 2024 TotAI funds £ {As restoted) 300,204 (239,650) General Restricted Currenl assets Cutr¢nt liabililies 294.329 {239,6501 5,875 Total net assets 54,679 5,875 60,554 Page 20