REGIsfERED COlklPANY NUMBER: 04541241 (England and WAles) REGISTERED CK4RITY NUMBER.. 1098557 025 Cl)ariot Hous¢ Limited Chartered Accountants 44 Grdnd Parade Brighton East S$SeX BN2 9QA
BRIGHTON YOUTH CENTRE E]¥D PR Report of the Tntee3 Report of tb• Indep¢Trdtnt Audlto 12 to IS St•tement of FIDAn¢S1l A¢tfvtths 16 Ball¢e Sh¢¢t 17 Cash Flow Sta¢em•nt 18 Not¢s to th¢ Co Fh)w Ststrn¢D¢ 19 NDleJ to th* FIDaneknl StstemeDts 20 to 31
IUGHTO UTHC TERED R:04 UST The trustees who are also directors ofthe clwity for the pi]rpos¢s of the Companies Act 2006> present their rel with the fjnancial atements of the charity for the year ended 31 March 2025. The trteeS have adopted the provlslons of Accounting and Reporting by Charitie5.' Statement of Recommended Practic¢ applicablo to eharitie5 P2fEwing their accounts in accordance with the FTtwicial R¢portln8 Standord applicable in the UK and Republic of Ireland (FRS 102) (effectiv¢ l January 2019). OWKCTIVES AND ACTIVITIES Objectives aln The objcctives of Bri8hiun Youth Centre are to help and educate children and young pwjle, to enable them to develop their physi1, mentsl and spiritual copa¢ilies within a strictly interdenominational and apolitical framework so that they may grow to full mthwity a8 Individuals ond members of woiety. providlng wherever possible equality of oppothity regardl&*s of se4 race, m¢n¢ali physic41 or sensory ability or sexual ori¢ntalion. Publle benefit In 5hapin8 our objectives 8nd planning our activities for the year, the Thtee3 have given COJL8ideration to the duties Set out in Section 17(5) of the Charities Act 2011 to hav¢ due regard to public benefit and to tho Charity Commission Guidance on public benefit. In particular, th¢ TnlegS have considered how th¢ planned artiviti will contribute to the overall aims and objectives that have set. The Trustee8 b¢li¢ve that the paTr8Taphs. speGificAlly on the "Obj¢¢tiv¢s and Aitns. and Achievements and PerfonnaTrce' forthe year, rnlate in detail to the benefit that the Charity provides to the publi Pa80 1
RIGHTON Y CENTRE TERED NUM 4541241 STRATEGIC REPORT Achievements and performance CbAritsbk actfvlties B¥ekgrOnd Brighton Youth cen IBYC] is a regtered charity). dedicated to offering year-rouDd activitie4 support and t safe social Sp foryoung people from BrIt0 & Hove. aDd the SUITOding ar of and W¢st Sussex. BYQ oriBnMlly the Brighton Boy4 Club, w&8 founded in 1917. and h&5 a rith history within the city. fitKlin8 il's home on John Strect and Manchester stre before stwiding on Edward Street for ahnost 80 years. In the l&st century. an estimated 30.000 young people have benefited fr[ th¢ suppoiL a¢tivilie$ and services provided by Brighton Youth Centr¢. CwTendy. morethan 1,5(N) YOW peopleuse the BYC faciliti¢s every year. Introduetiort All youn8 people need a place to go where they can feel they belon& where they Can meet friends. and dlop their int¢r¢sts. Bright(m Youth Centre (BYC) has provi&d that p]ace fcr ovu 100 years. To ensure the work eontinues we have raised £7.5million and Created a fulty accessible, environmentatly sustainabl4 statrof-th¢-art facility open seven days aweek. Th¢ building W(9 is undenvay andwe are cuntIY delivering youth work from altemale premise5. We contniue to fundraise to fit outthe new building withthe best pOlble equipment andto incxe4se our Youth Work delivery. Our Organisatlon For 100 years, Brighton Youth Centre (BYC) has been a thriving hub of activity. attracting over 1,500 young people every year. It is a valuable resourc¢ foryoung peopl¢ who come from every in the city to access its services. Whilst we WO with young people of all ag&s are Thotabty very efftctive at engaging older teenagers: 5VA of our yC1g people are 16+. The building is also by a range of other organi5ations to support Young People. Our Approach Creatin Em owerin aces for Youn Ouryouth WO approach is root¢d in the principles of infornMI educatio volunw participatiOJ4 and wociation, By owning our building, we have the unique ability to offtr multiple spaces tailor¢d to support a diverse range of yourftg people. These $pa¢e8 provide opportunities for young individuals to explore various gtYJUPS* environments, projxts.fostering a s¢llse of coD]munity and pcrsonal growilL AdditiiKLally. we extend our support to other youth-focused organisations by offeringthem acces5 to our space and facilities." Infonnal edtion is the Comersto ofouryoulh work approach. It emphLsizes leamingthrwgh experience 8nd reflection rath than throuth fornial instruction. This method allows young people to d¢v¢lop skills and knowled8e in a nattwal and engaging mallner. By parttcipating in artivities that iTknst Ih¢m. young people are more likely to stay motivated 8nd committed to the]rpersol development. Infomial education also encourages critical thinking and problern-solving> equipping young individuals with the tools they need lo novigate life's challa)ges. VoluD ci 8tion Pagc2
BIUGHTONYOUTH CENfRE OF Voluntary participatton is anth fimdamentsl principk of our ap. We be]iev¢ that pw)l¢ should have the fr¢th to d)ODse the activities and projects W wish to in. This sense of autoThmy fosters a sense of ownership and responsibilty. leading to more meaningfijl and impartful ¢xwiences. By allowing young pwle to take charge of their own learning journey, we empowerthem to E¢com¢ ¥tiv¢ aTKI engaged m¢mbers oftheir con]muniti¢s. Association is the thrd key princtple of¢)ur ytyjth WO apwoath We strive to a sense ofbelonging aThd cottllnunity among young people by providing Spa wh they L7n illtrf collaborat4 and build lasting relationships. pmgrams ¢ncourdge youn8 individuaLs to WO t0er. share their ¢xF¢fI and support one another. This sense of LXNnmunity fosters a sUpprtI Vironment wlwe YO people feel Valu and understood. The Need- Our Young Peoptt We are based inone of the citys mostdqyil butywpeople come from across the city to access oursetvi¢e The city is otK of th¢ most dwived areas in the regiou. l in 3 children in Bright1 and Hove live in poverty. and l in 5 are eiigible for fff¢ s¢hfy)I M14 whi¢h rose by IPA in 2021 (Ciliz$ Advtce in Bright and Hove). These figures are in¢r¢asing. M05t of the youn£ people we siipp(rt ar¢ exwienciDg dilV4g¢ through deprivation. A divided city. home to 17 ne1ghbowho0( some of whicb have 4fi of children living in tty and where of the citys Badesb4 Pakistan4 Arab, Chinue and Bla& African resithnts liv Ovtt ba]f (750) of our 5erviee exPEriffl specific dleng gjch as b¢ing in ¢gtt) young Car hrMn¢l¢ssness, pc tal health, substance migjse and bullyit)g. We have a150 notictd an incxe&se in the need for snacks arKI more fillll fwd inourswions as YO peopk com¢ in MtiLYably huD8ry. The city has a hIer conc¢ntration than national avryes of y(xu]g wple JD with poDr mentsl heatds thitted to hospilal for self.harn] and those who aTeNL in Fjnployuut (K Traini (NEEI). The ]2ck of affordable. regular. and indusive spa5 whae young people call build re]ation5hips with suppwt from youthworkers leav th¢m i501ated from society. Pa4. COVtD, we have seen a huge Incre in engagement from young ple wanting to forni bwnan conn110[ Without ltive oppcfftunibe4 the cycl¢ of low aspirntion #j mental and physical h¢81th problan5 a550ciated with deprivkn is IW to contin. The Solution We place yow]g p#yle's voic¢4 aspiratioLs. and eonc&ns at the heart of Ything we do. encourngtng thern to be part of all aspects of the ceutre and to g¢t involved in shaping our prDgrdmmG Our projects hold regular termly meetings for young pgjple to give fe¢diMck on &#ivitie4 bring ideas forward fv proj¢¢ts that r¢fic¢t th¢ir n*Js aj interesty and be supptsrtcd in developing those idos. (iur youth workers are crucial to buildllw relatlonthips with many y(ng people who Con thwugh BYCS doors. Our broadening their horizon& Our space is incI1Ve. frlendly 8ud to all y(q]ng peole. witli wific wttkty meetthUPS for yixDg pwle wbo a need extra or specific supwt. We are embarking on our biggat prnject to dat4 the rejuvti)E of our bwlding with a new build extension to bring the spe up to dat4 fit for pwpose and able to a0mmodate everyon
BRIGHTON YOUTH CENTRE REGisfERED NUMBEIL. 0454124 TE The new centre will be a fully ar]ble. VIronMallY sustainable, stsbof-the-art facility• op¢n seven days a wed(. Our Home After decade5 of service, we are now transfomiing our building to SU5tsin and grow all these ama7ing Spe5 and services and to provide a stA0f-thewartyOuth hub for theyoun8 people of Brighton and Hov We are on 5chedulo to reopen in Autumn 2025. While building WO 18 beuig carried out w¢ Continue to deliver youth work and ourproiects in othtrSpo in th¢ city centre. Th¢ inY¢sth)ent will trEnsforni youth WO in the city* Providing a city.widt hub Suprting 2.51K) to 3.500 young people e8chyear. call tmen Improve the he41th & wellbeing of local young people> prgviding new facilities for young people to me to8ether,socialise and access vitgl seryices ]lUdIng counsellin8 and healthcare. Empower young peopl¢ to bo an actlve wt of thoir ¢ornmunilies, providing a city-wid¢ hub for youth led activity and ConUnity engagement in Bri8hton & Hov¢. Equip younE people in the city with skills for life And Work, delivering a holistic. joined up programme of pcrsonal. educatlonal, and cre8tiv¢ d¢v¢lopment opportuniti¢$ ond pathways lo ernploym¢nt for youn8 peopl¢ who MAY not othernvlse access them. The butlding 18 b¢in8 or8anisl over four floors, makin8 Use of the full Size of the sile, and has been designed to enable us ¢0 run muliiple groups In th¢ bulldlnB simultaneously. It will include., - Ground Floor., re¢eption Area and two musi¢ pro¢11 rooms First Floor: refiwbished gym for five a side fooiboll. basketball and other sports and Activiti¢S 8nd large purpos¢-built, 150 capllcity perfom)an¢e $pac¢ for music and theatre pafomionce Second Floor.. separate entrance to youth club space with A kitchen facility, counsellin8 and clinical health rooms, and two art workslK)p ar¢u (art and digital) and garden space Top Flooi: Improv indoor skatepBrk almost double in sizA and hei8h¢ with lift access and o viewing area Our goal for the new buildin8 is lo mAke Brighton Youth Centre a place that is QV8il4ble to young F¢ople every day for thets next 100 years gnd beyond. Throughout the rebuild we have Tethined our core staff tegm and ¢ontinu ail our youth work activities from a temporary lotion, It was key for us to offer continuity of service to the young people we work with. &ndfor our Staff to develop ambitious plans to 8eale-up ow vratiOnS and increase our impact when we rw)en our buildllw. Our vision for the new space includes the followirtg aims.. Ensure that young people alwAys have a pIace to 80 We want to provide young people with a sustained service delivery as we move into our new premises. We will be oFen 7 days a week- wlth a youth work team availttble at all times, so that young people have the support they need. Meet the increase in dernand Page 4
BIUGHTON YOUTH CENfRE po END Through incrwing our activities and Ope1 bou from ow pr¢1% we will expand reath to 250(3¢)0 YOW ppIe annuatly. Throuth anew offeringofGP and ¢ounqellingrtK4ns in theMv iwilding we offff vitsl swrt tothose in n¢¢ Offer ahotm¢al to young Ftople Trl a daity basis We currendy offer snacks to those attending activiti4 but it is clear to ow youth W0er5 that there h&q l¢n an in¢ in young people att¢nding who are Ikety not to begetting an evo)iA8 meal e]sewhere. We see 1¢ a5 a priorxty to be able to offer hot foTrJ as part ofour fjJtswe delivoy. to combat the effects ofth¢ ¢ost of living uisis on the young people we Improve tbe quality of s¢rviL% to young 8ttd organitionS Incrnsing our opentng hours and being able to filY staff our new buitding will allow us to ensure continuty of StrViL to young pw)le and ow partner organisations. Our building will be a city-wide hub for yThJth WO in the are4 delivwing a holi5tt4 jotned up programme of personal, edu¢atioMal and Creative developm&tt fYoUngPeopIeWho may not OthenVi have acc thejn. As part of th¢ refurbish and rebjiid ofthe youth ¢¢ntr¢ we looking to take JJvaDtage of this woth ty install cost Saving uipment. Th¢ amount ofwork needed to make th¢ builditig fulty le and fit fc purwse h&4 b¢¢n fa¢tor¢d into the plans but we still requiff additional fimds kn ktt4yJt the buildin8 in a way that will create long-terni savings through er8y efficien. sInabl]Ity ststem&tt was Ly)mpiled by Delra Grw who were aPlteA dwing the d7g 5tag¢ of building project to analyse and rewrt on simulated enttgy COTh8UlDPtton for the proposed new.build areas ofthe redevelopmenL and to suggest improvements that ¢ould be itKOryMYated into the r¢fidJishmcnt of the ex]]ng parts of the building that are b¢ing retained. . To improv¢ the desi of the building fabric and sffvi¢u to maYimis¢ pwive d¢sign &ernts through nattwal daylight and solargain tr¥ improv¢ energy effi¢ieDfy. . The design for th¢ building follows the fabric fll5V winople4 fth]lg OD improving the U valu¢5 of fthic eleMts and JSLtring the building is airtight. in Ord to redw¢theh¢at k Elitninate fossil fi]el beating syrtalls and insta]l air 5(xwce heat pumF6. Installing PV panels on the flatroofto provide oD-sAt¢ ¢ItrICity g¢nai Promotlon ofcycling and walltingwith cyde Aorage spacts alld eth]ing saf¢p¢destrian s& Eqlity. DiY¢r5ity. Inthsio BYC increases participation and conllnimity col)esi(AL We finnly klieve that ylmmg wl¢ ar¢ notiust individuals in need of edwation but have plw to offer as fAJwators the4nseIve& Our building and activities provide a space for young people to rne together, placing th¢ emphasis on teamwork and collaiKTrrdtion and SUPEling young pwle to learn frotll one another. Equalty, diversity, and inclusion are anbedded in activiti There i8 a racial. sociaL 2nd eulbjral mix within the group5. and we tske every opwwtunity to promote leaming and understsnding of themselves and others. ThTS provi(k$ an invaluable Spa ts young peopk to e4)lore alld ¢¢lel¥8tr th¢ ri¢h mix of their diff¢rnt stwies. ¢IlenceS. and ideas about the world. Page 5
BIUGHTON YOUTH CENniE RED NUMBER: 04541241 Our People Mike Roe who has been the 0 of Brighton Youth Centre for 16 Y5. He started in youth WO as a sessional wod(er in 1984 and qualified in 1989. Ffjs experience includes commwiity-based dwgs work in London and Birniingham and large c¢ntrb8sedyouth WO for over 30 years. The Ixyard have ¢xp¢ri¢n¢e of working in th¢ youth s¢¢tor local and nationally. including extensive ¢xp¢ri¢nce de]iYering complex projects and parthership contr acmss Brighton and Hove: Toby Moore (dmir): Creator and Director of Tedx Brightoll. FoEmder of Content Club. a content strategy for (Teative industy. B¢n Glazebrook: over 20 years of workllw in the voluntary and mmUnity sector in youth trailliD& youth counselling and commwiity arts [OJects. Sue Shanks: spent many years as a youth wod(er before Ecoming a youth work at the University of the West of Nigel J1. previously head of th¢ ¢entre- over30 years Ictal autlwity youth eXFrien Works with Sussex Pathways. H5ghlighting Our Projects YOUTH CLUB: ReguIar youth clubs for different age group& Thuds a range of activities each week- arts. music.8?ill8. cooking. musi4 sport4 pool- for young p¢ryl¢ to tske paiL or they can just come along and hang out. Thue's always food onoffer and the skate park is open and freeto access. CuTr¢ntly, ata)ut 50-60 young p¢ople aged I l+ attend each week. Most ofth¢ young people who attend have a lot going OJL An ther lives.. some are in cllre. stti]ggling at or ex¢ludsJ from 5thooL with speciat educational needs" dealing with famity pmblrms or Ital health issues. B.FEST: is a celelxation ofyouth culture, Hnd it offers young people in Brighton. Sussex and across the Southe4st a wdth of ¢alIve OppOrtiLti to pufomi) participate or attend over 50+ perfoEJnances. exhibitions, and workshops. D¢liv¢red for and by young people in parEnthip with over 30 professional artists and culturdl organisations, it aims to celebrate youth culth and bring moTe CTeative oppojtsiities toyoung people. attracting IOOO+ young people each year. B.Qam¢: is a youth-kd grow weekly gaming club for young peopl¢. and tnclusive saf¢ space. Young people can sociali4 build bonds and relationships explore &V8Ti¢ty of galnes and aeSS edUClOnal oppottimities. SKATEPARK: The only indoor skat¢boarding sp¢ in the Brighton are& We teach skatsboarding and provide a safe, frieDJty. and suwvised place to prdCti5e where young people can talk to youth W0er5. We also nll) sessions for specific groups, for example girIs' night h¢lps support young women getting into 3kateboardin& We regularly n]n the Go Skate Proje1& working with referred young p¢opl¢ sttvgglitsg with m¢ntal health. using skateboarding as a pathway to bettenvellbein& Annually the skatepHrk Teach&8 700 young people aged 13 - 19. PUPIL REFERRAL UNIT.. With the Pupil Refernl Unit to introduce young p¢opl¢ who hav¢ b¢¢n p¢nnanently ¢xdud¢d from school or are on pro8rammes to avoid pellnanent exclusion to activities available to them at the youth centre. monttor1£ #nd Evlu#tp)n Page 6
RIGirroN Y UTH CENTRE EGISTERED NUMBER: IJ454 41 We monitor KPI'S. responding to whafs wo&ing and testing new approaches. We us¢ daily Tegisters. Sessions close wtth the completion of a session log. including feedback received from youn8 people in the session and ObseationS from the youth WOTker. Time ig taken after the session to cover spfeguarding or operational issues and monitoring young people's PTogre5S towards change. w01n8 colle¢tiv¢ly allows us to share best practices and resourcaq so we stratsgicatly adthegs the needs of youn8 peopl rmeasures for succ¢s$ are.. - Improved p2rtiCiPRtion in group activities In¢r¢ased attendance - Improved ¢onwiunicatioA skills fvth self-reported and obseryed) - Self-pOrted improvements in sdf-esleem and confidence in social settings, and improved communication ond soci Onfiden rep from parents, 1¢adr& and social workeTr. FlnAnclal revlew Flnan¢lo1 posltlon The Statement of Financial A¢tivities Shows a positiv¢ net movement in funds for the year of £6.135.001 (2024.. £1.049.822) and total at the year end of £8,548.758 (2024: £2,429,580). The ChaTity'8 res¢rYes in the forni ofNot Cuffettt Assets for the year end wore £475,604 (2024: £254,384). Brighi(ffi Youth Centre mainthim books and records of its fmancial affairs in accordance with bestpia¢tict regulatory 8uidance And allrent legislatio MatYd8emenl Committee M¢mbers made thlly #war¢ of the financial affaby and th¢ finala[ implications of its decision-makin The day-to-day mana8¢ment of its financial affaijs ar¢ undertaken by the CEO Administrator, who adhere5 to policie4 rngulation4 procedures and 8tanding orders approved by the Th1steeB. All cheque exceeding £1,500 requires th¢ fomal 5iBnatwe of at Iwt one of the nominoted Management Cc4nrnittee Members in addition to the CEO or Centre manager. Res¢rve$ poll¢y Unrestricted funds are freely aVAilable for in the fiwth¢ran¢e of the objective5 of the Chorty. Restricted fimds are either those funds which are subjeet to specific conditions imposed by the donor or which hav¢ be¢n COtldered ring fenced by th¢ Thtee3. All such funds received during the period were otT8d against expenditure to the extent to which they wer¢ pemiitted to do 80. Incorne 15 shovm on these fid$ when it is received. Detaits ofmov¢ments on the Statement of Financial A¢tivities are set out in the finan¢ial 8tstem¢nts. Pag¢ 7
BRIGHTON YOUTH CENTRE IsrERED NUMBEIL. IM541241 ST S7RATEGIC REPORT Futsre pEgDs We are rei¥]iIding BYC to make it a platt that is available to y(xmg pwjle severt days a w( for the next 50 years and b to lSure that the buildll¥ is fiY aLxessible and envimrni4taUy tainable al ¢an provide the best stsff. serviccs pnd facilities foroLW yOUDg people. To do this we bave raised £7.4 mfl]ion from BrightThJ and Hove City Council and the Youth Investment Fund. Thi5 inVestmt will transfomi youtb work in the city) providing a ¢ty wide hub sukwtin8 2.(KIO. 3.OCN) young people e4¢h ye4r and more than doubling the nwbb¢r ofy¢xwtg Feople parti¢ltillg in Y(th work a(T055 the cty. It will:. tmw>ve the health & wellking of local ycrtmg provithng new faciIities for young pwpk to ¢om¢ gether. socialis¢ 8nd access vital Servic incluthng courtselling and healthcato- EWer y(XllJg people kn be an active part of their comrnunitte4 providing a city wide hub f(r y(th led activity and co1nmIty engagement in Brighkni & Hove• Equip young p¢opl¢ in the city with skills for life and work. deliv#iDg a holl1¢. joilltsj up pr0me of petsonaL ¢dwtion41 and creative development0plIt1eS and pathways to employmart foryoung people who may not rtherwise access them 'For u5. the most IhiDg abrArt Brigbton Youth Ceth is the peq)k 8nd the c(Knmunty. Having a new and Improv building would allow this .arnazll dlale lo wrtiDue to thriNr 8nd grow.. Joe Palmer. ctsf0und.Bl(kB1]detS STRUCTUR GOVERNANCE AND MANAGEMENr Govern5ttg document The Charity, is o)nstituted as a company limityl by giiirth and a registettd clwty and Iw no share capitaL and is govemed by its Mernorandum and Articles ofAss(Kiation. It no issued share (3pitsI but vdch member of the comparty ha5 guardnteed to subs¢rib¢ £1 in the event of the compaDy be£oming in501venL The Articles ofAssociation provide that the blnesS of th¢ ¢ompany shall bem8nag¢d by the managemtht committee of the ClJaTity. It W&8 r¢grst¢r¢d a5 a charty on 15 Juty 2003. having be as a company (ID 20 septemb 2002 to tske over the &ets and ]iabiliti¢s of the previo Brighton Yoth Centre charity no 305175. Th¢ awts and liabilities of Brighton Youth d)arity no 305175,weretrdfLsfrnl to tTr¢ ¢CnY on l Awil 2007. Reeruitillent and SpInt ofllew trwtets All Dtre¢tors of the company are members of the Mryetnertt and th¢ C(xmniti¢e 15 responsible for the appointment of aDy ]nernkn. Eledion of Officer Positio ofthe Charity is by8PFTovaI at the Cl]arity's qlY meetings on the basis of witlingness to serye aT possession of an appr(4)LiaIeprofSi0naI backOUndaTrl eWIen to Perf the Offic¢ls dutie5. Newly apwinted Mana8em•rt C(Nwnittee Members are provided with inductiffl paek of relevant documents of the Charity, together with an initial as to iBckgrnund and ideas ofthe Cbarity.
BRIGITfoN YOUTH CENTRE STRucfuRE, GOVERNANCE AND MANAGEM Organ15ation81 strllethre Th¢ activities of the ChaTity 8re adlrised gnd monitored by tbe Board of Trustee]r¢s who rneet four tirne5 a year to ensure that the MpanY fulfi]s its objeLXives and complies with the rwuironents of the Charty Commission and Company Luw. The Charity Directorthfftee5 have legal rwotsslJilTty for th¢ ov¢rall maTeMelrt at)d control of the Clwity. The Thtee5 also we their eytise to W Vario e&S of the nwffiing of the Charity. The work of implementing most of their Polici is th¢ wibility of th¢ CEO Mich&1 Roe who in manages the key sthff including the Lead Youth WoTk¢r. Sk Pork CrdInator, B.f¢st Coordinator and Administrator. These staff manage sesgional workers 8nd volunte¢TS. PlanniD8 involves Jnembern all staff llnd volunteers and Th¢DIre{Ors. With the TtheI Biving fsnal approval to pla 4T expeThllth on an annual b35iS. RS8k The Trllectors have conductol their own risk T¢Vi¢W of the rnaj(r risks to whi¢h the Chlty 15 exposed Risk manag¢ment is a standing item at Th1¢¢ meeting and poli¢ie5 and Procedur are in place to identify and rniti8ate risk. Thes¢ policies include fmancial eontro]s 8nd rewrtin& buildtng and uIpmellt checks and safeguarding practtce d¢5i8ned to maximisethe safety and support of Young Peopk Stsf£ All proceduTeS are periodically reviewed by the CEO to eSUre still Djeet the ne&Js of the Charity. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered comnY number 04541241 (England and Wales) Re8lst¢red Cbarlty numb¢r 1098557 Retered ofnc 64 Edward Street Brighton E&st Sussex BN2 2JA Trusteej Ms S Shanks A Jenner (re81d 3113r2025) T Moore (resigned 111112025) B Qlazebrook J D C Caddy (appointed 111 Ir2025) M8 H Thomas (appoint&l 111 Ir225) Senior StAtstory Auditor Shon4 Wardtop C.
BRIGHTON YOUTH CEl{E . 04541241 REFERENCE AND ADMINtSTRATIVE DETAILS Auditors Charioi House Limited 44 Grand Pgrade Brighton Fast Sussex BN2 9QA Banktrs The Co•oper4live Bank POBOX 1011 Balloon Stre¢t Manchester MOO 4EP Invutmefjt Advber5 HSBC Trust Company (UK) Limited PO Box 880 Southampton S015 IWP STATEMENT OFTRusfEES' RESPONSIBILITIES The trte¢S (who Bre also th¢ directors ofBrighh)n Yoth Centre fLY the pwp01¢5 of company law) are responsible for preparing the Report of the Trustees And the fuj1nci815tatants in &¢cordwKe with applioble law and United Klngdom Accounting Stsndards (United Kin8d¢ Gumlty A¢cntingPrad1¢t). Company law r4uires the trSle¢S to prep¢ financial ststements fry fmancial year. Under that IBW, the tru5tee$ have elected lo prepare the fina141 statements in ac¢thl8nce with Unit¢d Kingdom Generalty A¢¢eOed A(tountllJ8 Practice (United Kingdom Accounting Standards and app]ible law). Under cornpany law the tnLttees must not approve the financial ststements unless thw are satisfied that they giv¢ 8 true and fair View of the state of aff4its of the ¢haritabie company and of the incoming reS(Xtr and application of resources, including the income ond explti of the dwithble company for that pericd. In prep8Tin8 those fllwKial sthtements. the ttvst¢es are required to select suitsble accOtin8 policies and then appty them consist. ob5¢rv¢ th¢ methods and pri1p]eS in the Charities SORP. mBke jgements and estimates that rea5Lmable and sthte whether applicable aCntIn8 stsndaTds ha been followed, subject to any material depart disclos&1 expla1[d In the financial statements. prepBre the fmanciai stslements on the 80ing L¥)rKern basi5 unless it is inapFrW to that the ¢horitable company will continue in business. The tnJste¢5 8r¢ respoDsibl¢ for keeping proper x¢4)UDting reNIS whith di]03¢ with reasonable accuracy at any lime the fujancial position of the charitable cornpany and to to ensur¢ that the financial statetnents cornply with the Compani&4 Act 2(K)6. They ar¢ a]so resw)nsilJle ft¥ safegwding the assets ofthe charitable company and hfje for tskiti8 reasonable steps forthe w¢v¢ntion and dts11( of frd?d th irregularities. Page io
BRtGHTO YOUTH CENTRE ISTE STATEMENf OF TRusfEES' IiESPONSIBILTfJES- eontinued In so far &$ the trustees are aware.. there 15 no r¢l¢vant audit infomiation of Mthich the charitsble company's auditors are unaware. and the trustees have taken all steps th2t they ought to have taken to make themselves aware of any releyant audit infoTmation and to establish that the auditors are awBro of that infomialion. AUDITORS The auditors. Chariot HOU Limited, will be proposed for rappOintMent a¢ the forthcoming Annual Generdl Meetin Report of the tru9 directors, on,,. strategic repJT¢ opproved by order of the board of tn¥lees, as th¢ ¢ompAny . and Std on the boards beljalf by.. B Glazebr Pa8¢11
REPORT OF THE INDEPENDEWT A GFrroN YO TfoiLs TO THE MEMBERS OF Opinio We have audited the fman¢ial statements of Brighton Youth Centse (the 'cJwitable eompany.) for the year ended 31 Marth 2025 which eompiyse the ststernet of Financial Adivitles. the Ba]ance SheeL the Cath Flow Statement and notes to the flljancial statement4 incluthng a sutnDW of significant aLtIng licies. The fmancia] reporting fraM¢wO that has been applied in their preparation is applic•bl¢ ]aw and United KnOrn A¢wurting Standards (United Kingdom Qettrnily Ac¢¢pted A¢unting Pradi¢¢). In ouropinion the fina18] slatan¢nts.' gi a tnw and fair view of the slat¢ of the d)aritgble mpl5 affaiTr a8 at 31 Mor¢h 2025 and of its incoming resou aTKI appli¢41ion of resou. IludIng its inwmeand expenditure. for the Yearth ¢nd¢d. . have Ix¢n properly prepar¢d in accoTdance with United KllJ8dom GeneTrity Accepted Actounting Practice. And . have been prepared in accordanL with requireJn¢rLts of the comlle$ Ad2006. BAsi4 for opinio We conducted ow audit in f¢OrdW wtth Internati Standarth on Auditlng (UK) USAS (UK)) and 8pplicable law. Our rwx)nsibiliiies under those s13ndords ar¢ described in the Auditor< reSnsibIlItIeS for th¢ audit of the flnaneial statements seclton of reith. W¢ are Indepd0)I of the dwitable company in ad¢¢ with th¢ ¢thical requirements that are relevant to ow audit of the financial sxatements in the UK including the FRCS Ethical Standar and w¢ have fijlfilled our otEKr ethiul resp)nsibilities in acc(ffdance with requirements. We belicvc thBt thc audit ev1deTr wahav¢ obtslli¢d is suffiCit apprnwiate kn wovmle a blyis for (w 1n1. CDn¢lu8lons rekntlng to golng foncern In auditing the fInala1 sts¢¢ments. we have concluded that the tnLstees' uye of the goin8 convTh b%sis of accounting in the preparation ofthe f]nancial statements is approwia Bued on the work we have perforn we have n¢X ithtified any material uncertainties reiatirg to events or conditions thai individually or lleCtive]y. may c4st signifi¢ont dlwbt on the charitable COM5 Bbility to continue as a going ¢Onrn for a p¢riod of at tewttwelve months from wheA the fintirt¢ial statemthts are for issw. Our reSpOnbIlitieS And the re51thibIlItIeS of the knBtees with respe£t to 80ing corKern Ire described in the relevant sections ofthis repo Other Inforjnathn The trustees are reswnsiblt for the other infornJatiOD. The other InfoTrnati comprises the infonnation included in the Annual ReporL otherthan the fmanclal st&em¢nts and (Nar Report of the IndepthI1 AuditOf5 Our opinion on the finalKI ststements th)es not ¢over the other infonnation ati4 ¢xW to the ext¢nt othenvise explicitly $tst¢d in our repor¢ we do n(rt expr5 any fonn of wnclusI there. In connection with our audit of the financial statements, our Te5F*)nsibility is kn read the other infollnation in doing so, consider whether the oth¢r infonnation is matfflaity itOnSIStent with the futancial statements or otr knowledge obtained in the audit or olheThvise aPFUS kn be materially misstated. If we identify such rnatetial incotLsislenci¢5 or app2rMt material m110teMen .we we required to detumine whether this give5 rise to a rnaterial misstatement in the funCIal statements themselves. 1£ based on the WO we have wtotmel we Wlude that there is a m&¢erial rni5Statement of thiw other Informatio we are requrryj to reportthat facL We have Th)thin8 to report in this regard. Oplnlong OD Other matten prtteribed by the Compthks A¢t 2006 In our opinion, bed ott the work undertert in the o)tJrse of the audit: the information given in the Report of the T for the FU4101 year for whith the financial statements Hre prepared is consistent with the finan¢i41 stat4n¢nts" ¥nd P88e 12
REPORT OFTHE INDEPENDENT AUDI IGErr UTH RSTOT MEMBERS O Matt¢TS whith we ar¢ reqllired to ryort byex¢¢ptto In the litht of the ktk)wledge and utltrthdtng ofthe dJaritabl¢ ¥YJmpany and tts thvironmort olAained ID the course of th¢ audiL we have not Idtified nthial misslatonejts in the Keportof the We hav¢ nothing to rwrt in rw of the followiug matta5 whff¢ th¢ cLMllp3ni Art 2C#)6 requi us to report to you 1£ in our opinion.. . adequate a¢cwnting rOlS have not been orretutThs fcf audit have Drt been received frotn btanth not visited by us: or . the fmancial statetneots are not in 88reaDetAt the records andrdwJ4 or cotsin disclosures of tntyt¢d TeinuiJ¢raiion specified by l&w ar¢ not m&le' or R¢spDnsibiilties of truste Ag explained more fiY ID the Statemtyt of Trustets. R¢$7111tie5, tbe tnthe5 {who arc abo the diTectoTs of the charitabl¢ c¢)mpany for the p¢S of conwy law) are resp)nsil)le for the prepar81ion of the financial statements and for b¢ing satisfied that they give a true and fatr vivw, and for suth intaJ]al control as th¢ Ie¢S determine is necessary to Jn preparing th¢ finaDcial statemth(4 the tnth ar¢ r¢5ponsiTr>le the charitable COMpS ability to contin as a going conem disclosi as applicablè related to going ¢oncem and using th¢ going concern blS of accowjting unless the trustees either intend to 1*4uidate the LlwitabIe company OT to cease operations. or have no reAlisti¢ alteinative butlo do so. Page 13
REPORT OF THE INDEPENDEiYf AUDITORS TO THE MEMBERS OF TON YOUTH CE Our respon5ibiltiles for the audit of tbe 5tstements Our obj¢dIV arc to obtain reasonable about wh¢thcr the fjnancial statements as a whole ar¢ fr¢¢ from material MI18t¢ment. whether due to fraud or enor. and lo issu¢ a Report of the Independent Auditors that includes our opinion. Re&son8ble suranCe 15 a hwh level of assurance. but ig not a guaranlee that an audit condu¢t¢d in 8ecord8nce with ISAS (UK) will always detect 8 material rni55tatement when it exists. Misstatements ¢an arise from fraud or emr and are considered material if. individually or In the aggregate, they could re&sonabty be expected to intluen(% the economic decisions of users tsk¢n on the basis of these financial st8t¢m¢n The exlenl to which our procedures are capable of detseting IgU]dritieS. inclrbjtng fraud i8 detailed below: Based on our understAndin8 of the charity and its activities, and through discussion with the trusle¢s and Tnanagemen( we ideThtified the principal risks of material misstatezn¢nt b¢)th at th¢ fu)ancial s¢atem¢n¢ level and at the a58ertion levd. We considered the5¢ riskg in th¢ light of various factors includin8 th¢ level of complexity, subjectivity. uncetsinty. polentipl mgnagement bias, fraud, mAleriality and any other relevant faclvrs. W¢ wnsid¢r¢d th¢ tellt to which thes¢ would have 4moterial IMpt on the fthancial st&tements and designed our audit work acc(Jrdin81y. In idendfylng and Bsse&4ing risks of material misstatanent in respect of ittegul8rities, includin8 fraud and nim-eomplianre wlth law5 and regulations, ow procedures in¢lud¢d th¢ followin8; - We obtained an under8tanding of the le8al and re8ulatory framework that the charity operates in, focusing on those laws and regularions that had & maleriul effect on the fjnuncial statements or that had ll fiindamentsl effect on the operations of the charity from our profesyional and sector experience. . W¢ p¢rfomied analytl¢AI pro¢¢duTe4 to identify ony Unu1 or un¢xpected relationships Ihat may indicate risks of materiol misslatnent due to fraud. and reviewed Silficallt or unusual transactions to identify their underlyin8 Supporting ralionale - We inspected the minutes of meetings of those charged with governance. and mAde direct enquiries of management and the board of trusteos conc4rnin8 the charity's poli¢i¢s 9nd proceduros relating to: o Identifying, ¢vaiua¢ing* and ¢omplying with Iaw$ and re8ult0ns and whh¢r they were aware of thy ittslances of nijn-compliance. o Detecting and respondlng to the risk4 of frnud and whether they have knowled8e of any acttMI, suspectr& or alleged fraud: o The internal contro]8 established to miti8ats risks r¢]aled ts ftaud or nffiw¢ompli#nce with laws and regutailons. In addres5tng the risk of fraud through management oveIde of controls. we tested the appropriateness of joumal entries and other adjusttnents, essed whether the judg¢ments made in making accountin8 ¢Stimateg were indicative of potential bias tested SIlficant transactions that were unwual or those outside the nornial course of busineys. We also - discwed and teviewcd the tharity5 buslness model and fonvard planning to gssess going concern - communicated applic4ble laws ond regulations throughout the audit team and remained Blert to ony indications of non-complianre throughout the audiL - reviewed the fancial statement dis¢losur¢s ond talted these to supporting dumentaliOn to assess compliance with appllcable laws and re8ulations. - Carried out substantive testing on income and expenditure - Rtrperfornied reconciliations of control accoun and rernlculated items such as depreciation Because of the iDhereDt limitstions of an audiL there is a risk th8t we will not detect a]1 irre8ularitie5. IT]Uding those leading to amaterial mis5tatemertt in the fman¢ial stalements or noTrcompli8nce with ttgulation. Pag¢ 14
REPORT OF THE I DEPENDEr AUD BR OUTH CEf4TR EMB ERS This Tisk incre4ses the more that compliance with a law or reEU!ation is remov¢d from th¢ events and transactions reflected in the fujancial statements. a5 we will be less IelY to become aware of instsnces ofnon4ompliawe. The risk is also gregter regarding itregulwities 0U[rIng due to fraud rather than error, 18 fraud involv¢s intentional concealment, forgery, Collusio 0]nission or misr¢presentation A fi]rther description of our rc5wnsibilities for the audit of the financial statsments is located on the Financial Reporting Councils website at www.frc.or&ukJauditorsreSponslbiliti. This desoiption fornis part of our Report of the Independent Auditor8. Use ofoDr report This report is made solety to the charitable compan5 Mernb. as a body. in a¢cordan¢¢ with Chapter 3 of Part 16 of the Companie5 Act 2006. 0 audit wot* ha5 been undertaken so that we Jnight stste to the charitabl¢ company's members those rnatlers we ar¢ required to state to them in an audit report and for no other purpose. To the fullest extent pemiitted by law. we do not accept or assume r¢5ponsibility to anyone other than the charitable company and the charitable COMPanS members as a body, forow auditworK forthis rqxrt or forthe opini¢)ns we have formed Sha Wordrop C.A. (Senior Statytory Auditor) for and on behalf of Chariot House Limtled ctThrter¢d AccOUnts 44 Orand Parade Brighton East Sussex BN2 9QA 1. 26 Pag¢ 15
BiucHfoN YoirrH CENfRE Tl E YEAR END CH2 2025 TD(al 2024 Totsl funds Prq)&ty Restrided Fund INCOME AND ENDOWMENTS FROM Donations and l¢wies 188.705 6515.534 6.704239 1.304.043 Cbgritgbie #ctlvkles Youth WorkA¢tivities Youth C¢ntre Lettings 7&)1 11178 7.1 12.178 78.840 68.781 tnvestment incom¢ 19JOI 19.302 5,016 Tolal 228.085 6515.535 6,743,620 1.456.680 EXPENDITURE ON Raising funds 2.628 2,628 2,779 Charlt•ble a¢dvhles Youth Work Aciivitie8 Youth C¢ntr¢ Expenditswe 23J63 7.9W) 279.061 295568 302.424 303558 2r2.349 158.880 Total 33,981 574,629 608.610 434,008 Net gaIn(lO$s¢s} investmettts (9) (9) 11,327 NET INCOME 194,095 5,940,906 6,135,001 1,033,999 RECONCILIATION OF Totsl fiumls brought forward 498.543 975.0 940214 2.413.757 .379.758 FORWARD 691638 975,0 6,881,120 8548,758 2,413,757 The note5 fomi part of the fin8ttcial statanents Page 16
ON YoirrH CERE EGISTERED NUMBEL. IH541141 NCES 2025 Totsl 2024 Total fimds Fund FIXKD ASSETS Tangible assets Investmerrts 13 14 9.849 207,185 975.ofxl 4.636.134 5.620.983 207.185 1.847210 202.012 217.034 975,OLKI 4,636,134 5,828.168 2,1M9222 CURRENT ASSETS Debtorj C85h at bank 15 33J75 837233 33,575 3,082,219 18233 487,539 2.244.986 870.808 2244.986 3,115,794 505.7T2 CREDITORS Amounts falling due within 16 (395204) (395204) (141237) NET CURRENf A&SETS 475,6( 2244.986 2,72059) 364,535 TOTAL ASSETS LESS CURRENT LIABILITIFS 2.638 975,000 6.881.120 8y8,758 2,413,7S7 NET ASSETS 6Y2,638 975,OlXI 6,881.120 .548.758 2,413,757 FUF4DS Unrestricted funds Restrithd fund8 18 1,667.638 6.881.120 1,473,543 940214 T(yfAL FUNDS 8.548.758 2,413,757 The financial 5tatemats were approved byth¢ Bwd of Tr£3 and for issue on . ....... . and wue on its behalf by: B Glazebrook. Trus*e Pw17
IUGHTON Y CENTRE 225 2024 Notes C4sh flows from operathig 4¢livi¢ie5 Ch generated from operntions 6J63,424 730,S04 c&sh provide4] by 0ratIng activities 6J63.424 730.504 C*sh Ilows from invosting actlvtties Purchase of tangible fixed ets Purthase of fixed asset inveskncnts Sale of red asset investsnents Interest received (3,774,659) (53,859) 48.677 11,097 (870,9II ) (52.003) 50,149 N¢t cash used in inTstIng activities (3.768.744) {871765) ChaDge In eash and easb equivHieDts ID tb¢ reporting period Casb and ¢45h equlvaleDts attbe be8lDning of the reporting p¢rlod 2,594.680 (141261) 487539 629.800 Cash and e&8h 1valents at tbe end of the reportlng period 3,082,219 487.539 The notes form part of these N¢zaL statements Pa8e18
RIG10 Y OTES AS ME YE RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net IDeome for the reportimg period (as p¢rth¢ St#t¢ment of llndl Adivities) Adjustments for tkpreciation chorses Losse(s8]n) on invents Inter&%t received (Increaseydectease In debtors Jncreas&(de¢rease) in creditors 6.135.C(11 1.033.999 334 (11,327) (11,097) (15.342) 253.967 75,413 (367,915) N¢t ¢ash provlded by operAIItyMs 6J63.424 730,504 ANALYSIS oFcHANG IN i¥Er FUNDS At 114124 Cth flow At3113r25 Cth at bBnk 487.539 2594.680 3.082219 487J39 29480 3,082219 To¢*1 487,539 2.594.680 3.082219 Pag¢ 19
BRIG OiryH C EFI STA ED ACCOiJNTING POLICIES Basb of PparIng the flwin¢ial The ftrian¢ial slatements of the tharitable compw. whKh is a publtc bfii entity undtr FRS 102. have been prepared in aC¢ordae with the Clwities SORP (FRS IW2)'Acc(Trunting and Rq)otting by Chariti¢s: Ststement of ReCoended Pradice applicable to Lari¢ies preFwring their accounts in accordance with the Financial Reporttiig Standard appli¢abk in the UK and Rybii¢ of Ireland (FRS 102) (effccttve l January 2019),. Financial Reporting Stand8rd 102 The Financial Rewting Standard applicable in the UK atMI Rewbli¢ of Ire]Bnd' and the Companies Act 2006. The financial ststements have been prepared under the histwical ¢ost convention, with the exception of investments which ar¢ indutsl at market valu4 &q rnlfi by the revaluation of Certain assets. At the time of approving th¢ financial the In¢¢5 have a reason8bl¢ expe¢tati¢M that the clmrity h&s Adequate resources to continue in Op1(1 exi51ence for the fweable fkn and on that b1$ the Clwity 15 The financial statements are prwed in which is the fimdional Cury¢Y of the tity, and are rounded the nearest £1. Th¢ chority meets the definiti of a wb11cbenefittity as d¢finol by FRSIO2. lll¢om¢ All income is reco]sed in th¢ Sts1¢mt of FinclaI Activities orK¢ the charity has entitlement to th¢ fimds, it 1$ probable that the incom¢ will be and the amoutrt Can be rn¢4SUT retiably. Gronls and dOnlonS ar¢ only included in the Statement of Financial Aciivities when the ChBrity hps an urKonditionNi entitlemeni to the res(xw¢u. All incomtn8 resour are included in the StsteAnent of Finan¢i81 A1VItieS when the Chority is entitled to the incom¢. th¢ amount can be qUBDtifigd with renb accwa¢y attd the ThL8teu are virtually ¢#tsin they will r1Ve th¢ Tesouffe& Investment iDcom• is reCoed on a re¢ivablebtsi IrKomitig from ¢haritsble activities i¥ 9unl for when elm.. The value of any Volun1 h¢Jp 1ved is not inclwjed in the Accounts but is desryiw n the Tn% Annual ReporL Expendlture Llabllitigs are reCOlS04 a5 expenditse as soon as thuc is a legal or eonstTUCtive obligation committing the h4rity lo that CXF¢ndilure. it is probable that a transftr of economic benefits will be requirvj in settlement and the amount of the obligation can be measured reliably. ExIKti¢ is for on an X¢Tuals basis and h85 been c]ossifled under headings that ag all o)5t relatrd to th¢ ¢at¢8ory. Wh¢r¢ ¢osts cannot be dire¢tty attiibuted lo parti¢ulaTheadings they have been allOted to activities on a basis consisient with the use of resollr. T4Dgible fixed assets Depreciation is provided gtthe followin8 annual rnte¥ in to writ¢ Off exh as5¢1 over its estimat usefid life. Strai8ht line ov¢r 10 Strai8ht line over 10 yeaTS Plant and machinery Page20 continued...
BRiGHTON YO RE ACCOULYTING POLICIES- ¢olltinued Tanglble tlxed assets The Chgrity does not have a minimum value for th¢ capitalisati¢)n of red assets. Reco8nition and measurement Fixed assets are me4sured at $t less accumulated depreci10 and any aecumulated impainnent10sges. Taxatknn The Cljarity is considered lo pau the tests set out in Paragraph I Schedule 6 FInae Act 2010 ond therefor¢ it meets the definiti of a dwitable company for UK Cotporalion TBX purposes. Accordingly the Charity is potentially ¢x£mpt from taxation in r¢spe¢l of income or capital gains received within calegori¢s covered by Chapter 3 Part l I Corporation Act 2010 or Seetion 256 of the TaxY4tion of Chargeable Gains Act 1991 to the extent that sh irmme or Bains are applied exclusively to charitable pury)08es. Fund ontIng Unrestri¢tsd funds canbe u8ed in accordance with the charitable objectives atthè discretion ofthe tryste. Restrid¢d funds can onty b¢ used for particular restricted purpos¢s Within the objects of the charity. Restrictions arise when Specifi by the donor or Wh fimd$ rnised for particwlar restrtd¢d PUTP05¢S, Designated fjjnds - these are the fi]nds set aside by the Tnte out of unrestricted genornl fvnth for specific future purposes or proj¢¢t& Further exp18ngtion of the nattwe and purpose of each fjjnd is included in the notes to the fllwicial statements. P¢Dslon efjsts *rtd olher post-rntlrement b¢n¢flts The ctwitable company operate8 4 deflned contribution pension scheme. Contributions payable to the eharitsble companys penslon scheme oro charged to the Statement of Financial Activities in the period to which they relate, Judgements and key sources of cytlm4tlon unfer¢8lnty tn the appli¢alion of th¢ charitys a¢countlng policies, the charity is required to makn jud8ments, estimatey 2nd a85umptions about the carrying value of assets and li&bilities that are not readily apparent from other sources. Th¢ estlmat&4 and associated assumptions we based on historical experience and other factors considered to be relev8nL Actual r¢sult$ may differ from these estimat. The estsmates and underlying 2gsumptlon8 are mlewed on an ongoing b&si8. RevisioL8 to gccounting estimates ar¢ r¢coBnised In the period in whlch the estimate is revise4 If the revision affects only that period. or in the pwiod ofth¢ revision and fjJtur¢ pericth if the revision affects both the current aT]d future periods. are no estim¢$ and assumptions that are considered to have a significant risk of causing i material 3djuskn¢nts to the fJnan¢lal statements in a future period. FlnAnd#l IMtrnmen¢S The charity has only financial &ssets and fmancial IiBbilitie5 of a kind that qualify as basic fmancial Instiun)ts. Basic fUncl8] instruments are initially recognised at transaction value and are subsequently measured at their settlement value with the exception of bank loans which are measured at amortised cost usin8 the effective interest method. Page21 ntinued...
RIG ONV NTrE ci EN ACCOUNfiNG POLICIES- conthiued Financial A55ets Tradc and other debtors are recOlS¢d al the settlement amount due after any trade diScot Offer]. Prepayments are valued at the amount pr¢paid nel of any discounts due. Financial Liabilities Creditors provisii)ns are recognised where the charity has 8 present oblt8alion resulting from a past event that will probably result in lh¢ transfer of funds to a thtrd party and th¢ amount due to settle the obligation can be me45ured or estimated reliabty. Creditor8 and provisions are n¢)rn1]Y recognised at the settlement amount after allowing for 8ny dise4)unts due. DONATIONS AND LEGACIES 2025 2if24 Donations Grants 21.3n 6,682,867 10.981 1,293,062 6.704,239 1.304.IM3 Grants received. included in the above, are as foliow$.' 2025 2024 Brighton & Hove CC ChAlk Cllff Th15t Ace Lottery Univ¢TSity of sSeX Pebble Tht Sussex PCC Youth Investment Fund National Lottery Awards for All Prirnk- UK Youth 1,861.973 5,000 58.033 (700) 10.000 55.337 25,530 500 1,211,695 4,698,561 20.000 30.000 6,682,867 1,293.062 Page22 continued...
RIGHTON YOiH CENTRE CIAL INVESTMENf INCOME 2025 Dividends 8205 5,016 19,302 5.016 INCOME FROM CHAABLE AcrivrriES 2025 Activity Youth Work Aclivitik Yodi Centre IAtu Youth Work Income Youth Centr¢ Ldtin8S 7.901 Il178 78140 68.781 20.079 147,621 RAISING FUNIK8 R4lskng donadoDS •nd l¢g4¢1 2025 2024 Investhient brokws fee 2.628 2.779 CHARrrABLE AcfiviTIES COSTS Direct Costs (see note 7) Suppxl costs (see ncrte 8) Totals Youth Work A¢tivitie8 Youth C¢ntre Expenditiwe 302.424 294.818 302,424 303,558 8.740 597,242 8.740 605,982 continued...
GHTON Y THE DIRECT COSTS OF CHARITABLE ArnIFS 2025 2024 Stsff ¢osts Rates and water 259.753 59.733 5242 18.289 l.997 4224 3,715 40.655 886 6.074 1.424 376 1,693 1.846 2,016 2,805 234J93 480 11,095 13.084 752 1,928 5,628 34,622 333 5.135 2.213 177 264 327 3,334 1,820 918 106J26 Light and Ixat Telephone Postag¢ and ststionoy Sundries Activity ¢osts Dq)reciation Building repalr5 Cleaning Computer costs Travel ¢09ts Tra¢nin8 Bookkeeping Copier Tental Professional fees 185,736 597242 422.829 SUPPORT COSIS Gov¢rnanc4 sts Youth Ckn EXpdItse 8,740 NET INCOMFJ(EXPENDITURE) Net incomd(expenditur¢) is *at¢d 8fterchorgubty(Itln81 2025 224 Auditors, remuneration 8.740 886 8.400 334
BRIGErr - contin RCH2 TRUSTEEV REMuf4ERATION AND BENEFrrs There were no tsustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 Marth 2024. Trustees, expeBs&s There wer¢ no ttusteed expenses paid fortheyearended 31 March 2025 n(r for the year ded 31 March 2024. ii. STAFF COSTS 2025 2024 W4ge5 and 5alaTtes Social se¢urity costs Other pension cost8 241.044 14.434 4.275 219272 11,119 4.002 259.753 234J93 The avrye monthly nutnb¢rof ¢mployees during theyear was as follows: 2025 15 2024 15 Youth centre employees The number ofemployees whose etnployee benefits (excluding employtrpen5ion costs) exceeded £60.000 w. 2025 2024 £60,001- £70.000 The numbv of otnployees on a l[lIme wiivaient b]5 6 (2024.. 61 Key ManagementPersonnel Temuneration amounted to £79.157 P024: £54,118) 12. COMPARATIVES FOR THE sfATEMENT OF FINANCIAL ACTivmES Unrestricted Propety fjJn&q Fund R¢stri¢t¢d funds Total funds INCOME Af4D ENDOWMENfs FROM DonatiOll5 and legacies 92.348 1211,695 1,304,043 Ch&ritAble activlti&s Youth Work Activtties Youth Centr¢ Letting5 7&840 6&781 78.840 68.781 5,016 5.016 Totsl 244.985 1211.695 1.456.680 Page25 collttnued...
THE FIN EAR ci EN Inued li COMPARATIVES FOR THE STATEMENT OF Fll¥ANCIAL A1vITIEs- ¢ontinMed Unrestricted Property Restricted fimds fimds fijnds EXPENDITURE ON Raising fiuNIs 2,779 2.779 Cb#ritabie 4¢tivi¢ie5 Youth Work Activities Youth Centre EXIdIture 87.888 55,526 184.461 103,354 2T2.349 158.880 Tot81 146,193 287,815 434,008 ]nS on investments 11.327 11,327 NET COmE Trnnsfets between funds 110.119 (991,334) 923.880 16J34 1.033.999 97S.000 Net movement iti huds (881,215) 975,000 940.214 1.033.999 RECONCILIATION OF FUNDS Total funds bmught forward lJ79,758 1579,758 TOTAL FUNDS CARRIED FORWARD 498,543 975.000 940214 2,413,757 Pag¢ 26 continued...
BRIGHTON YOIJTH CEIYlliE R TH EAR ENDED TANGIBLE FIXED A&sKrs Freehold Plant and property prop#ty machinery Totals COST At l April 2W24 Additions I5.692 3.767.884 1972r2 3.318 6.775 2.046282 3,774.659 At 31 Mar¢h 2025 5.613J76 I2T2 10,093 5,820,941 DEPRECIATION At l April 2024 Charge for year IYI.2T2 199,072 886 At 31 March 2025 1972r2 2,686 199,958 IYET BOOK VALUE At31 March 2025 5,613576 7,407 5.620.983 Ai 31 MaY¢h2024 1,845,692 1,518 1.847.210 14 FIXED ASSET INVFSTMS 2025 2024 Value at l 2024 Additions Disposal proceeds (Lossyfjain on di4>osal 201012 5&859 (4&677) 188,831 51003 (50.149) Value al 31 March 21 Historical Cost {]ludIng held by bmkers) Investments, ItlUding ¢&8h balan¢es of £5.046. are£4256 within the United Kingdom and £207.975 ovtts P88¢27 continued...
RIGHTON YoirrH CEThE AN ntittue41 I& DEBTORS: AMOUNfs FALLING DUE WITHINONE YEAR 2025 2024 14,485 5,340 13.750 13.580 4,653 Other debtors PrEpaymeDts and accrued income 33575 18233 I& CREDITORS: AMOUNTS FALLING DUE WITHIN OI¥E YEAR 2025 224 Social securtty trther taXg5 Other creditors 2,834 12,604 7,5th) 372266 5,692 958 3.562 131.025 395204 141237 17. LEASING AGREEMENTS 2025 2024 Within one year Between one ond fiv¢ y¢ors 30,650 69.400 30.650 30.650 100,050 Pgge 28 ¢fjntinued...
LSTA HE YEAR ENDED i& MOVEMENT IN FVNDS Net movem¢n¢ in fid A¢ 3113f25 At 114r24 Unr¢thettd thnds General fund 498543 975.000 194,095 692,638 975.000 1,473.543 194,095 1,667.638 Restrl¢tsd funds Rebuild- Capital Fund Rebuild- R¢v¢nue Fund Skate PaTk 825.939 114.275 5,926,703 4203 10,000 6,752,642 118.478 10,000 940214 5.940,906 6.881.120 TufAL FUNDS 2AI3,757 6,135.001 8,548,758 Net movement in Illls, tncluded in the above are as follows: Incoming resources Resources exp¢nded Gain$ and losses Movement in fjjnds Unreslrleted funds General fi]nd 228.085 (33,981) (9) 194,095 Restrkted funds Rebuild- Capltsl Fund Rebuild- Revenue Fund Skate Park 5,926,703 578,832 10,000 5,926.703 4203 10,000 (574.629) 6.515535 (574.629) 5,940.906 TOTAL FUNDS 6.743,620 (608,610) (9) 6,135.001 Page 29 ¢onlinued...
BRI TEM 31 I& MOVEME IN FUNDS. conthiu¢d Compar*tives for mov¢m¢nt in hnds N¢t movemalt in funds Transtss between funds At 3113r24 At 114ll3 Unrestrict¢d fuDd5 General fiind 1379,758 110.119 (WlJ34) 975.0(Xl 498.543 975.000 l J79,758 110,119 (16?34) 1.473.543 Restrlcted fvnds Rebuild- Capital Fund R¢build- Revenue Fund 81P).605 114275 16334 825.939 114,275 923.88A) 16,334 940214 lJ79.758 1.033.999 2,413,757 C(mparative net movemar in fiJnd4 included iu d)e above are as follows: Gatn5 and losses Movement in fim&s Unroslri¢¢¢d thlldj 244985 (146,193) 11327 110,119 R¢s¢rIct funds Rebuild. Capital Fund Rebuild. Revenue FuThl 809.605 4010 809.605 114.275 Q87.815) 1211.695 1287.815) 923,880 1.456.680 (434.(L>8) 11.327 ,033,999 The balance on the Capitsl Fu1 at 31 March 225 iDchth Q158.819 of not yet spent on the prnpety rebuild by the yearend. Page 30 continued...
N YOUTH CEN TA 19. EMPLOYEE BENEFIT OBLIGATIONS The charitable eompany operate5 a defined contribution pension 5dKme with contributions being made by both employer and employees 8t Variable rates. Total pension costs in the cuffent year amounted to £4226 (2024.. £4,002), Atthe ye4r end £675 w05 due to the provider (2024: £943). 2(1. RKLATED PARTY DISCLOSURES There were no relatrd paty transactions theyew ¢nd¢d 31 March2025. Page31