2021-03-31-accounts - Youth Work Unit - (Yorkshire And The Humber) CIO

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Youth Work Unit - Yorkshire & The Humber

Charity number 1096951

Annual Report and Financial Statements

for the year ended 31 March 2021

Youth Work Unit - Yorkshire & The Humber

Annual Report and Financial Statements for the year ended 31 March 2021

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 to 11

Prepared by West Yorkshire Community Accounting Service

Youth Work Unit - Yorkshire & The Humber

Trustees' report for the year ended 31 March 2021

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates Sofia Mahmood Chair David Sharp Company Secretary Graham Griffiths Director Gillian Shepherd Finance Director Debbie Burton Director Carol Stone Director Philip Jackson Director Resigned 12 August 2020 Christine Smith Director Kevin Jeffrey Director Charity number 1096951 Registered in England and Wales

Registered and principal address Bankers Stringer House The Co-operative Bank plc 34 Lupton Street PO Box 101 Hunslet, Leeds 1 Balloon Street LS10 2QW Manchester M60 4EP

Independent examiner

Claire Welling West Yorkshire Community Accounting Service Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) which converted from a charitable company on 10 February 2021.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the members at the AGM.

Youth Work Unit - Yorkshire & The Humber

Trustees' report (continued) for the year ended 31 March 2021

Objectives and activities

The charity's objects

The objects of the CIO are to promote charitable purposes for the benefit of young people in the Yorkshire and Humberside Region, in particular but not exclusively:

To advance the education of young people and others who work with young people through the provision of training events, conferences and other events.

To promote and share best practice in the field of youth work including the co-ordination of work on quality standards.

To work with other agencies including regional and national bodies to improve services and image of young people.

The charity's main activities

The YWU - Y&H is a support and development regional infrastructure body focused on youth work and works with independent, voluntary sector and LA providers to offer strategic support. The YWU also supports a young people's regional voice and influence group - Youth Voice Yorkshire and the Humber.

Public benefit statement

The objects of the company are to promote charitable purposes for the benefit of young people in the Yorkshire and Humberside region.

Achievements and performance

The Youth Work Unit has continued to support the Region’s Youth Sector and delivered against a number of contracts with external bodies.

Represented the sector at a range of national forums, including the Education Training and Skills Board & National Safeguarding Hub.
Producing in the Loop.
Facilitated regional Sector Leads and Practitioners Networks, enabling the sharing of good practice and development including
Worked with the Children in and leaving care (CILC) Workers Network to support two regional CILC council events.
Worked with the regional LGBT+ networks for both workers and young people in the region and supported five youth pride events.

Youth Voice work

Delivered a 26 week voice programme, and monthly conventions; with young people from the region to facilitate their participation in the National Sitting; and various other events across the region and nationally, including the National Young Inspectors programme.
Facilitated the development of the WY&H Youth Collective, and Tackling Hate Crime programme and Regional Youth Climate Assembly.
Training – delivering training across the region, including Cyber Security and online safety, Youth Work Practice, Leadership Skills.
Facilitated both the National and Regional Group of the Trainers Network.
Eurodesk – promoting opportunities for young people from the region to take part in international events and experiences.
Measuring Impact – facilitating the network in this region and offering training and support.

Youth Work Unit - Yorkshire & The Humber

Trustees' report (continued) for the year ended 31 March 2021

Financial review

The net income for the year was £35,795, including net income of £15,065 on unrestricted funds and net income of £20,730 on restricted funds.

The trustees have reviewed the situation regarding the level of reserves at the year end and have opened two additional bank accounts which will earn interest and also remove the exposure to any one bank's failure to that within the Financial Services Compensation Scheme limits.

Impact of Corona virus

At the time of signing these accounts the charity has been impacted by the global Covid-19 virus. The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity’s ability to continue as a going concern.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £101,986.

The Youth Work Unit Yorkshire and the Humber monitors its reserves three times a year through income and expenditure forecasts produced for the Board. Should the situation arise where reserves reach a level of £30,000 or lower, the Board will meet to consider the viability of the organisation in order to ensure that its obligations can be met. In addition, should the reserves reach a figure of £60,000 or more, this will trigger a discussion at the following meeting of the Board, where the level of reserves will be reviewed.

Our reserves have been particularly high this year mainly due to the pandemic. We have been unable to do the usual face to face meetings or training therefore associated costs have been minimal. Due to the level of reserves we are now able to contemplate restructuring the organization with the addition of three more staff.

Signed on behalf of the board of trustees on 22/10/2021

Signed: Sofia Mahmood

Youth Work Unit - Yorkshire & The Humber

Independent examiner's report to the trustees of Youth Work Unit - Yorkshire & The Humber

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2021, which are set out on pages 6 to 11.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act;
2 the accounts do not accord with those records; or
3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Claire Welling

26/10/2021

West Yorkshire Community Accounting Service

Stringer House 34 Lupton Street Leeds LS10 2QW

Youth Work Unit - Yorkshire & The Humber

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2021

Notes 2021 Unrestricted funds £ Income from: Grants and donations (2) 24 Local authority fee income 15,970 Service fees 3,671 Conference income 126 Reimbursed expenses - Bank interest 83 Youth Voice - Miscellaneous income 369 Total income 20,243 Expenditure on: Salaries and NIC (3) 1,479 Pensions (3) 638 Freelance staff 300 Travel and subsistence - Office rent 11 Office stationery and goods - Events - Meetings - room hire and refreshments - Print and marketing 239 Postage - Independent examination 1,200 IT support and services - Subscriptions - Insurance 581 Telephone - landline 284 Internet and broadband - Training and conferences - Convention costs - Leadership and steering group - YWU Conference - Erasmus + project spend - Youth Voice project spend - Board member expenses - Bad debts written off / Theft loss - Miscellaneous expense 338 Professional fees 108 Reginal development payments - Total expenditure 5,178 Net movement in funds 15,065 Fund balances brought forward 86,921 Fund balances carried forward (4) 101,986	2021 Restricted funds £ 104,724 - 12,690 - - - - - 117,414 45,494 917 695 29 3,871 - 1,019 - 908 - - 1,538 - - 288 - 8,571 - - - - - - - 592 762 32,000 96,684 20,730 - 20,730	2021 Total funds £ 104,748 15,970 16,361 126 - 83 - 369 137,657 46,973 1,555 995 29 3,882 - 1,019 - 1,147 - 1,200 1,538 - 581 572 - 8,571 - - - - - - - 930 870 32,000 101,862 35,795 86,921 122,716	2020 Total funds £ 16,497 9,700 72,722 - 281 101 19,045 - 118,346 35,720 1,429 2,921 3,491 3,870 697 10,580 1,129 596 56 733 540 35 518 8 799 42,116 696 114 169 2,908 564 69 342 - - - 110,100 8,246 78,675 86,921

All incoming resources and resources expended derive from continuing activities.

Youth Work Unit - Yorkshire & The Humber

Balance sheet

as at 31 March 2021 2021 Unrestricted £ Current assets Debtors and prepayments (5) 10,582 Cash at bank 141,854 Total current assets 152,436 Current liabilities: amounts falling due within one year Creditors and accruals (6) 1,500 Deferred income 48,950 Total current liabilities 50,450 Net assets 101,986 Funds Unrestricted funds 101,986 Restricted funds - Endowment funds Total funds 101,986	2021 Restricted £ 22,700 72,230 94,930 - 74,200 74,200 20,730 - 20,730 20,730	2021 Total £ 33,282 214,084 247,366 1,500 123,150 124,650 122,716 101,986 20,730 122,716	2020 Total £ 16,030 129,719 145,749 36,488 22,340 58,828 86,921 86,921 - 86,921

The financial statements were approved by the board of trustees on 22/10/2021

Sofia Mahmood (Trustee)

Youth Work Unit - Yorkshire & The Humber

Notes to the accounts

for the year ended 31 March 2021

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £2,500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt.

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Youth Work Unit - Yorkshire & The Humber

Notes to the accounts continued

for the year ended 31 March 2021

2 Grants and donations British Youth Council Ernest Cook Trust Paul Hamlyn Foundation Eurodesk UK Groundwork UK -Tesco Centenary Fund National Citizen Service (NCS) Erasmus+ fund Donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2021 Unrestricted funds £ - - - - - - - 24 24	2021 Restricted funds £ 10,000 18,500 60,000 4,674 10,000 1,550 - - 104,724	2021 Total funds £ 10,000 18,500 60,000 4,674 10,000 1,550 - 24 104,748 2021 £ 46,973 3,709 (3,709) 1,555 48,528	2020 Total funds £ 9,918 - - - - - 6,565 14 16,497 2020 £ 35,720 2,548 (2,548) 1,429 37,149

The average number employees during the year was 2.2, being an average of 1.1 full time equivalent (2020: 2, 1.2 FTE).

Defined contribution pension scheme Costs of the scheme to the charity for the year 4 Restricted funds Balance b/f £ Ernest Cook Trust - Paul Hamlyn Foundation - Eurodesk - British Youth Council - Tesco Hate Crime Workshops - NYA Bursary Fund - NCS Workshop- Parliament - -	Incoming £ 18,500 60,000 4,674 10,000 10,000 12,690 1,550 117,414	Outgoing £ 3,021 56,344 4,674 10,000 8,405 12,690 1,550 96,684	2021 £ 1,555 Transfers £ - - - - - - - -	2020 £ 1,429 Balance c/f £ 15,479 3,656 - - 1,595 - - 20,730

Fund name

Ernest Cook Trust

Paul Hamlyn Foundation Eurodesk

British Youth Council

Tesco Hate Crime Workshops National Youth Agency (NYA) Bursary Fund National Citizen Service (NCS) Workshops - Parliament

Purpose of restriction

Towards green influencers costs

Contribution to core costs for each of the six Regional Youth Work Units To promote Eurodesk activities

For support of Youth Voice activities

Towards the development of Hate Crime workshops

For delivery of Level 2 and Level 3 Youth Work Practice course (split with 4 other training providers)

For delivery of Parliamentary workshops to young people

Youth Work Unit - Yorkshire & The Humber

Notes to the accounts continued

for the year ended 31 March 2021

5 Debtors and prepayments Debtors Prepayments 6 Creditors and accruals Creditors Accruals	2021 £ 28,327 4,955 33,282 2021 £ - 1,500 1,500	2020 £ 11,121 4,909 16,030 2020 £ 28,518 7,970 36,488

7 Related party transactions

Trustee expenses

During the year no trustees were paid in respect of travel (previous year: 1 trustee and £32).

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The key management personnel of the charity comprises the two employed staff members only. The total employee benefits of the key management personnel of the charity were £40,693 (previous year: £39,697). No trustee received any remuneration or benefit in this capacity during this or the previous year.

8 Analysis of principal SoFA components for the current reporting period

The effective date of the conversion was 10 February 2021.

Total income Total expenditure Net income	Pre- conversion £ 127,344 84,504 42,841	Post- conversion £ 10,313 17,358 (7,045)	Combined total £ 137,657 101,862 35,795

Youth Work Unit - Yorkshire & The Humber

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2021

2021 2020 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 24 2,280 Local authority fee income 15,970 9,700 Service fees 3,671 24,845 Conference income 126 - Reimbursed expenses - 281 Bank interest 83 101 Youth Voice - 19,045 Miscellaneous income 369 - Total income 20,243 56,252 Expenditure Salaries and NIC 1,479 4,931 Pensions 638 - Freelance staff 300 2,921 Travel and subsistence - 3,383 Office rent 11 3,870 Office stationery and goods - 697 Events - 10,580 Meetings costs - 1,125 Print and marketing 239 596 Postage - 56 Independent examination 1,200 733 IT support and services - 540 Subscriptions - 35 Insurance 581 518 Telephone - landline 284 8 Internet and broadband - 799 Training and conferences - 356 Convention costs - 696 Leadership and steering group - 114 YWU Conference - 169 Erasmus + project spend - - Youth Voice project spend - 564 Board member expenses - 69 Bad debts written off / Theft loss - 246 Miscellaneous expense 338 - Professional fees 108 - Distribution of funding - - Total expenditure 5,178 33,006 Net income / (expenditure) 15,065 23,246 Fund balances brought forward 86,921 63,675 Fund balances carried forward 101,986 86,921	2021 Restricted funds £ 104,724 - 12,690 - - - - - 117,414 45,494 917 695 29 3,871 - 1,019 - 908 - - 1,538 - - 288 - 8,571 - - - - - - - 592 762 32,000 96,684 20,730 - 20,730	2020 Restricted funds £ 14,217 - 47,877 - - - - - 62,094 30,789 1,429 - 108 - - - 4 - - - - - - - - 41,760 - - - 2,908 - - 96 - - - 77,094 (15,000) 15,000 -	2021 Total funds £ 104,748 15,970 16,361 126 - 83 - 369 137,657 46,973 1,555 995 29 3,882 - 1,019 - 1,147 - 1,200 1,538 - 581 572 - 8,571 - - - - - - - 930 870 32,000 101,862 35,795 86,921 122,716	2020 Total funds £ 16,497 9,700 72,722 - 281 101 19,045 - 118,346 35,720 1,429 2,921 3,491 3,870 697 10,580 1,129 596 56 733 540 35 518 8 799 42,116 696 114 169 2,908 564 69 342 - - - 110,100 8,246 78,675 86,921