## 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**
1
## 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.
2
## 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.
3
## 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
4
## 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
5
## 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.
6
## 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)
7
## 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.
8
## 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
9
## 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|
|---|---|---|---|
10
## 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|
|---|---|---|---|---|
11