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2023-03-31-accounts

Charity No.. 1101799 Company No.. 4838559 (England & Wales) Youth Focus North East {A company limited by guaranleel Report and Financial Ststements For the Year Ended 31 March 2023

Youth Focus North East Contgnts Page Legal and Administrative Information Trustees, Report Independent Auditors, Report 10-13 Statement of Financial Activities 14 Balance Sheet 15 Statement of Cash Flows 16 Notes to the Financial Statements 17-29

Youth Fo¢us North East Legal and Administrative Infomiation For the Year Ended 31 March 2023 Board of Trustees Mr P Stout Mr M Mason Mr M F Bagnall Mr T Adams Mrs N Tullock Ms E Vasey Mr D Hasselberth Ms H Blair Ms K M Marshall {Chair ) {Treasurer) (Resigned 22 November 2022) (Resigned 22 November 2022} Key management Chief Executive Officer Office Manager Mr K Franks Mrs C Garrity Reglstered Offlce 21 Llddell Terrace Bensham Gateshead Tyne and Wear NE81YN Auditors Haineswatts North East LLP 17 Queens Lane Newcastle upon Tyne NE1 1RN Bankers Co-operative Bank PO Box 250 Dew House Soulhway Skelmersdale WN8 6WT Solicitors Muckle LLP 32 Gallowgale Newcastle upon Tyne NE148F

Youth Focus North East Trustees, Report For thÈ Year Ended 31 March 2023 The trustees, who are also directors of the charitable cy)mpany for the purposes of company law, submit their annual report and the financial statements of Youth Fctus North East for the year ended 31 March 2023. The financÈal statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Arlides of Association, and the Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wlh the Financ4al Reporting Standard applicable in the UK and Republic of Ireland IFRS 102). OBJECTIVES AND ACTIVITIES The main objective and vision of Youth Focus North East is to improve the lives of young people through high quality youth work. Youth Focus North East exist for the benefit of young people and the organisalions which support them. Working together Youth Focus North East, invest in the lives of young people, to create lasting change in their own lives and the communities in which they live. Youth Focus North East is rooted in the values of good youth work. Honesty Respect Equality Inclusion We achieve our vi&on by delivering a series of activities which indude.. Engjring that young people Sn our region are actwely involved in the development of policy, projects and praGliGe Developing sustainable partnerships and enhancing our netths, lo improve practice and share kno￿edge Supporting organisalions which provide services to young people in the North East Developing and share best practice in youth work and services lo young people Bringing influence to regional and national policy thich affects the lives of y(xJng people and the professionals who support them. Public Benefit l activities undert8ken by Youth Focus North East subscrTbe to our charitable aims and are ￿TrIed out for the public benefit, particularly youth organisalions, youth services and young people in the North East of England. The charitable aims have been developed and decisions relating lo activities undertaken by Youth Focus North East have been infomed with due regard to the guidance on public benefit published by the Charities Commission.

Youth Focus North East Trustees, Report (contlnuedj For the Year Ended 31 March 2023 ACHIEVEMENTS AND PERFORMANCE As an organisalion we continue lo grow and currently have 33 employees on our staff team. A number of these are sessional youth workers, delivering much needed youth provision in local communits'es. We now have staff based in the Great North Children's Hospital and schools. Our developing project. Peer Researchers, has brought us to the allenlion of new audiences, and has been extremely well-received. There is a growing sense of optimism that youth work is making a much welcome return as a recognised intervention that makes a positive contribution lo Improving the outcomes of young people. As we move forward we want to ensure Youth Focus North East plays ils parl in the revllalisalion of youth ServI￿S in our region. We operate as both an infrastructure support body and a dlrect deliverer of serV￿eS lo young people and communities. Through our infraslruclure support we enable organisalions across our sector lo come together lo collaborate, share and learn from best practice and have their views heard. We support them lo be well informed on the policy, practice and strategy developments that affect young people. Our direct delivery to young people and communities is mainly delivered from our Iwo operating cenlres in m￿dleSbroUgh and Gateshead comprising youth ￿ntre, outreach work and community based activities lo increase wellbeing and improve community cohesion. Having our foundations fiTmly rooted in youth work practice through our direct delivery ensures we remain connected lo the young people and organisations we serve through our role as an infrastructure support organisation. The dual roles are mutually beneficial and are equally important lo us in our overall aim of 'improving the lives of young people through high quality youth work. and this annual report 15 a testament lo the hard work and support of our staff, trustee5. partners and funders. Impact Report We work with young people lo help them explore the challenges they face, lo find new and different ways lo arliculale their emotions and lo harness the qualities they already have and often overfook, as well as helping them to develop new skills. In terms of personal development, during 2022123 we worked directly with 2200 young people and from our impact measurement processes we know that they oveNJhelmingly improved th￿r confidence, developed their voice and social inleraclion skills, improved their kno￿edge of dys lo make a positive change in their lives and how to infomi and influence the world around them. We were able lo work with young people from all 12 local authorities in the North East region acros5 a wide range of age5. Strategy During 2022123, Youth Focus North E2sl has provided a range of support to both young people and the youth sector in the North East and beyond. Through our infraslruclure support we enable organisations across our sector lo come together to collaborate, share and learn from best practice and have their views heard. We support them to be well informed on the policy. practice and strategy developments that affect young people. We hold and deliver the function of the Regional Youth Work Unil and are proud co-founders of the N(xlh East Youth Alliance.

Youth Focus North East Trustees, Report (continued) Foi the Year Ended 31 March 2023 Particular highlights and areas of work lo note include.. The North East Youth Ajliance NEYA Joinuy led by two core partners, Youth Focus NE and NE Youth. The NEYA has been created lo support the development and sustainability of the people and the organisations working lo improve the lives of young people across the NE region. Our ambition is to support a culture shift across the sector to get people in the youth and community sector thinking and working differently. The overall outcomes for the NEYA are.. Improved capacity, cdlaboralion and coordination in the youth sector leading to improved youth provision in the region, Increased influence of young people's v(xces in shaping of services, Increased sustainability of services and support for and wlh young people. The NEYA holds a unique position within the region's youth sector, offering guidance, support, advice. training, and staff development opportunities for youth workers and youth work organis31ions. We enable young people to Infjuen￿ and affect the deusions that concern their lives and communities. We support them to get involved in democracy locally, regionally and nationally, making a change as volunteers, ampaigners, decision-makers and leaders. We provide a bridge between national, regional and grassroots organisalions,. enabling communication, informing pdicy devdopments, engaging parts of the youth sector who may otherwise not be able to access national initiatives and knO￿edge, and provide regional intelligence lo national organisalions Mthile inforrriir)g organisalion5 in the region of national developments that Could affect their practice and environment. As we look back on the fiTSt two years of the NEYA we can be proud of what we have achieved. Our workfoTce development offer has been well received by the sector and has allraded interest nationally. We initially aimed to devdop two local youth partnerships and are currently working in eight distinct areas, with an increasing interest in further developments in other localities. Our youth voice work has not been without ils challenges; bul with the regional roadshows and formalised links with UK youlh parliament in place we move forward with a renewed vigor and the foundations in place to realise our ambitions. The Youth Endowment Fund - Peer Action Colledive PAC The PAC has provided the young people associated with Youth Focus North East and our many partners rith some fantastic opportunities throughout 202213. The PAC, a national study on serious youth violence allowed our consortium lo employ 12 amazing young peer researchers lo work wlhin ywth work organisations across the North Easl. They designed and conducted their research study from slarl lo finish. While the study had to be focused on serious youth violence, they were able lo choose what topic wthin this they wanted lo concentrate on. Topics induded,. racism. gender. cyberbullying and educalion. 298 Partiapanls between the ages of 10-25 look part, giving their views and opinions and having their voices heard. When IcM)king al all of the slLJdies together, as a group, three main themes were identified-. The role of the peer group as both a support system and a negalwe irffluence. Lack of mental health support for young people and lack of education, for example, on different countries 2nd cultures, on sexual Violen￿ and misogyny and on cyberbullying. A lack of support within the education system. The project prodU￿d a number of impactful social action projects in response lo these findings and aimed to reduce andlor prevent serious youth Violen￿ in communities. Young people created educational videos, Music projects, artwork and posters. They engaged with 180 young changemakers lo bring these projects to life, working wlh The Key lo ensure every young person gained imwrtant skills and confidence as a resLJII of taking parl.

Youth Focus North East Trustees, Report (continued) For the Year Ended 31 March 2023 In December 2022 we held the first ever North East PAC Showcase event al the Balli¢ in Gateshead. The event showcased all of the amazing research and social action projects lo key stakeholders in the North East. The peer researchers each presented on stage and hosted their own stalls during the breakout lime, talking about both their research and social action projects and encouraging others lo gel involved and make an even bigger impact. 11 gave young people the opportunity lo talk directly to the adults in their lives about the issues which matter to them. Thes aces Pro ramme.. Funded by the Co-op Foundation, the Spa￿s programme orisinally supported young people in improving the design and use of a community Spa￿ in the Pallister Park area of Middlesbrough. This received extremely positive feedback from the community members and from partners. Through Spaces young people have now delivered a range of social action projects across Middlesbrough that benefit not only themselves and their peers bul also the local community. They lake the lead in the planning and delivery of every stage of the projects they undertake, and have delivered projects ranging from local heritage photography to food hampers lo an Eco Shop. Children in N Positive Pathwa Funded by Children in Need, PosilNe Pathways delivers youth activities for young people living in East MiddlesbTough. This project provides new and fun eXperIen￿S through open access youth provision and 1-1 support lo explore opportunities, raise aspirations. be positively challenged and be supported to be the decision makers of their own pathway. During our dub sessions. the young people engage Tnrith different partner organisations that vary from Health to the Police. Through these sessions we aim to make the young people lo both fed safe. and lo gain a good understanding of these organisalions. Our main focus is giving young people a voice in which acb'vilies they'd like to do, what food they would like introduced into the sessions, and generally help them to make healthy choices. We also deliver a range of sports activities lo suit the needs of the young people, lo expand both their knowledge and experiences around phy&cal activity lo lead a healthy lifestyle in the future. Positive Pathwa North Ormesb Our North Ormesby youth provision is funded by the National Lollery Ccxmmunily Fund Big Local inilialive. Positive Pathways North Omiesby provides a safe space for young people aged 10 - 18 to develop friendships and lrfe skills in an informal educational manner. We deliver themed sessions around the personal challenges young people face and which they identify 85 being important lo them, including., deprivaion, mental health, employability, ri8k taking behaviour and improving their physical activity. Many young people who allend our sessions at North Ormesby recognise the issues they are surrounded by and are passionate about 8dvocaling for a beller environment for not only them bul the other residents around them. Paul Haml n Foundation PHF Our PHF work in Gateshead is designed to be a programme led by disadvantaged young people that enables them lo have real influence, rather than just a voice. A programme that shtfts the power dynamic between organisalions towards a more collaborative approach lo meeting the needs of young people wth a focus on embedding young people as leaders of systemic change. Organis8tions working separately are helping young people to secure positive outcomes, bul we are missing opportunities to put those outcomes together and build on them in a way that then enables young people lo really break the cyde of deprivation and dependency.

Youth Focus North East Trustees, Report (continued) For the Year Ended 31 March 2023 Traditionally, allempts to link organisalions and suppc*i cdlaboration are led by professionals - while some young people have a voice, they are rarely allowed to make and enact deasions that result in meaningful slruclural change. With PHF support we are working with local organisalions lo develop a new way of working alongside young people that takes them from being 'service users. lo become meaningful partners in affecting systemic local Change. With beller support more young people will have a positive Ir8nsition of adulthood and will learn the skills lo refiect. learn and develop forward-thinking approaches. Free S The Free Space project aims to connect young people through a love of music. Free Space is a collaborative project delivered joinuy by Sage Gateshead and Youth Focus North East and comes fTom a piece of consultation we carried out in eady 2021. Young people tell us that Sage Gateshead feels as though it is for a specific group of young people- for example, those who are very proficient at ￿aYIng musical instruments. Sage Gateshead has funded this project because they want to be more indusive through a broader offer to a der group of young people. Newcastle Hos ilals NHS Foundation Trust NiJtH A partnership between Youth Focus North East and NUTH has resulted in new roles for Iwo workers lo work ilh young people and young adults lage 16 - 25} wlh diabetes, within the Great North Children's Hospital. This is parl of an exciting project funded by NHS England to transform the long term health and social outcomes of young people with diabetes, helping to promote the social development of young patients aged 16 - 25 years via a range of aclivilies, combining education Mth enjoyment, challenge resilience and learning. Alongside this projed, a further youth worker is supporting young patients across the hospital wlh the aim of improving the advocaw for groups of patients currently under represented, assisting in the transition to adult and tertiary care, accompanying young people to hospital appointments and undertakl supptKt on the wards. Arts Council En land - Youth Adviso Board. We are working alongside Youth Focus North West and Youth Work Unit Yorkshire and Humber to form and facilitate the Arts Council Youth Advisory Boare for the North. This opportunity allows young people lo lead on the projects and the policies they want lo work on, as well as engaging in a range of activities and tasks that directly connect lo Arts Council England pdicy and programme development. In the last year, thi5 has Included opportunilles such as speaking al national meetings and presenting thoughts on key policy areas, taking part in consultation work and listening lo other young people and hearing th￿r views. Young people have had the opportunity lo travel to other regions and engage in arts and culture whilst developing their skills, Kno￿edge and networks. The Belon Cdlective Funded by the Coop and Astra Foundations the Belong Collective aims lo be a cross sector network, which is focused on connecting practitioners to share learning. challenges, good practice. and new thinking about yOLJth loneliness. The focus of this work is wider than just the youth sector supporting those who work and engage ￿th young people to consider youlh loneliness and embed effective solutions lo tackle it. In partnership with UK Youth,. we are leading the work to co-design resources and deliveT training which will enable practitioners to support young people lo articulate feelings of loneliness. explore their emotions around this challenging issue and develop practical actions that begin lo help young people lake positive steps forward.

Youth Focus North East Trustees, Report (Continued) For the Year Ended 31 March 2023 FINANCIAL REVIEW Principal Funding Sources Youth Focus North East is funded from a variety of sources including charitable trusts and foundations, public sector funding and earned income. Over a number of years, we have built up a very strong relationship wth the cO￿p Foundation, who are supporting a number of our programmes on youth loneliness. The National Lottery Community Fund are a very significant funding partner for our organisalion who are funding the five year programme lo develop the North East Youth Allian￿. Youth Endowment Fund, Paul Hamlyn Foundation, Children in Need, Arts Council England, Astra Foundation and Virgin Money Foundation are subslanlial supporters. Successful fundraising applications have secured money from new funders for 2022123 from Garfidd Weston Foundation, Dulverton Trust, Percy Billon Charity, Tees Valley Youth Vvalch. Willian Trust and You've Got This. Investment Policy As al the 31 March 2023 Youth Focus North East hdd £85,265 in their Virgin Money instant access account. Two long term investment bonds have been maintain￿. However, to ensure appropriate liquidity, money is held in the Virgin Money Instant access account. lo cover potential short falls in the cash flow. Youth Focus North East Gurrenuy has inveslment accounts Smth Cambridge and Counties and Secure Trust totslling £128,625. Reserves Policy Youth Focus North East believes il is important to maintain a reserves policy to ensure effectNie resource management, and lo enable financial viability and longer-teTm sustainability. The Board of Trustees uses a continual process of careful financial management, and will aim lo review. establish and maintain adequate reserves lo enable the organisalion lo function effectively. A eaulious approach lo investment is adopted. maximising income by using inlerest*arning, short-tem), accessible bank accounts. The Board of Trustees has established a reserves policy considering the financ4al position (rf the charity, the performance in recent years, and the expectations of future years, being realistic about the difficulties of the current economic Climale. The goal is lo ensure Youth Focus North East have the working capital required to enable financial viability and longer-lemi sustainability to achieve their overall charity mission. Unrestricted funds of the charity have been divided into two funds- Designated and Free Reserves. Designated Reserves wll cover.. Organisalional liabilities covering Core costs which include rent. insurances. ulilily charges, professional services - payrdl, accountancy. Costs to cover redundancy. Worst case scenario managing the closure of the charity in the event of any sudden dedine in funding= normal staffing and operating activities for two-monlh period. Tap up costs (Senior Management at reduced hours) for a twmonth period. Free Reserves include.. the need lo cover any cash flow shortfalls in income,. the possibility of long-lerm &ckness or maternity.. support the development of new aclThiities which requires a period of lime prior to seeking external funding. investment in org8nis8tional improvement leg.. staff Iraining},' the ability to raise funding to strengthen infrastructure to boost long-term stability and sustainability.

Youth Focus North East Trustees. Report (continued) For the Year Ended 31 March 2023 The current total amount for 31 March 2023 for reserves are.. Restricted.. Unrestricted.. £322,91812022 - £242.624) £223,60512022 - £268.2161 The breakdown of unrestricted reserves being.. Designated Reserves= £85,40612022 - £66,101) Free Reserves.. £138,199 {2022 - £202,115) Youth Focus North East's amtytion for overall unrestricted reserves is lo hold between 6 - 12 months of operating costs with free reserves to continue to achieve our charitable mission. The Board of Trustees will review the amount of designated and free reserves annually lo ensure they are within the thresholds mentioned above. PLANS FOR THE FUTURE 2023 sees us coming to the end of our current business planning cyde and we will be focusing on producing a new strategy lo have in pla￿ for the beginning of 2024. In November 2022, we became a registered training centre wlh the Skills and Education Group. This development IS the start of a planned journey lo diversrfy our income through a more formalised training and consultancy offer. We have established a new brand identity 'ENGAGE' for this development and it wll fomi a key element of our new strategy. Other areas of development we are keen to explore moving forward incluée dear processes for influencing, local, regional and national policy,. development of Local Y(yJth Partnership Models-, explore how apprentI￿shIpS and the levy transfer scheme can be used lo support and develop the yOLJth workforce., seek new opporlunilies for cross sector collaboration (including with fundeTS and commissionersl-, exploring the role of youth work in new settings i.e. health, schods, CLJlture elc. and exarnining the opportunities for Corporate Partnerships lo support our own and the sectors sustainability. Note from The Board of Trustees 11 is wlh the utmost sense of sadness and grief that our Chair of Trustees, great friend, inspirational leader, and youth champion, Pete Stout passed away on Thursday 7th September 2023. Pete had been involved v4ri1h our organisation Sin￿ its esl8blishmenl in 1989. Over the years his contribution has been immense, not only across the North East region, bul also nationally and Internationally. His life touched the lives of thousands of young people, workers and organisalions., his memory wll live long based on what he stood for, campaigned for and believed In. Pete was a huge support lo our organSsalion, youth work and young people. He truly cared about the profession of youth work and was immensely proud of the work we all do for young people. He was a man of the utmost integrity and commitment, and a great colleague and friend. We will miss him greatly.

Trustees' Report (continued) For the Year Ended 31 March 2023

Youth Focus North East

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing documents

The company was established under a Memorandum of Association on 19 July 2003, which sets out the objects and powers of the charitable company, it is governed under its Articles of Association. The company registered as a charity on 28 January 2004. Members of the charitable company guarantee to contribute an amount not exceeding £1 to the assets of the charitable company in the event of winding up.

Recruitment and appointment of trustees

Trustees of the charity are drawn from youth and community, voluntary, public and private sectors. Each trustee is officially appointed at the Annual General Meeting. Our trustees are reappointed on a three-year rotational basis. Two trustees resign each year and have the opportunity to be reappointed for another fixed period. The Chair of the Board is nominated from existing members and their appointment to the position takes place at the AGM.

Trustee Induction and Training

Each trustee receives an induction pack on Joining the organisation, outlining key structures, policies, procedures and responsibilities. The trustees each have a job description and personal specification, outlining their role as a trustee of the charity. Trustees also attend the Board/staff development day where training and planning is included in the programme.

Risk Management

The trustees have examined the major strategic business and operational risks which the charity faces and review these risks on a regular basis. Some of the risks reviewed include:

Organisational structure

Youth Focus North East is governed by the Board of Trustees, consisting of professionals from the public and voluntary sector. The interface between strategic and operational management is through regular board meetings, attended by Chief Executive and Office Manager, and separate meetings between the Chair and the Chief Executive. The operational management is overseen by the Chief Executive and the staff team consists of: a Programmes Manager, seven Development Officers, one Youth Support Worker, an Office Manager and three part-time Administration Officers. Youth Focus North East also employs consultants on a contractual basis.

�� Marc Mason - Trustee

es on 3 November 2023 and signed on its behalf by:

9

Youth Focus North East Independent Auditors, Report to the members of Youth Focus North East For the year ended 31 March 2023 Oplnlon We have audlted the financial statements of Y￿jIh Focus North East (the 'charilable company'} for the year ended 31 March 2023 which comprise the Statement of Financia Activities. the Balance Sheet, the Cash Flow Statement and notes to the financi81 statements, including a summary of significant accounting policies. The finanoial reporting framework that has been applied in their preparation 15 applicatAe law and United Kingdom Accounting Standards, induding Financial Reporting Standard 102 Th& Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our oplnion the financial slatemenls.. give a true and fair view of the stale of the chaTltable company's affairs as at 31 March 2023. and of its incoming resources and application of resources, induding ils income and expenditure, for the year then ended., have been properly prepared In accordance wth United Kingdom Generally Accepted Accounting Practice,. and have been prepared in accordan￿ with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in a¢¢ordan¢e with International Slanéards on Auditing (UK) (ISAS {UK)) and applicable law. Our Tesponsibililies under those standards are further described in the Auditor's responsibilities for the audit of the finanryal statements ￿ctIOn of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, 2nd we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is suffidenl and appropriate to provide a basis for our opinion. Other Matter- Correspondlng figures unaudited In the prior year the charitable company was independently examined In line with section 145 of the Charities Act 2011 as its income level was under £1 million. However. as its income levd5 have now exceeded this threshold it is now being audited in line wlh the provisions of section 144 of that Act. The corresponding figures in the financial statements are therefore unaudited. Conclusions relating to going Gon¢ern In auditing the financial slalemenls. we have conduded that the trustees, use of the going concern basis of a¢counting in the preparation of the financial statements is appropriale. Based on the work we have perfomied. we have not identrfied any material uncertainties relating to events or conditions that, individually or collectively, may cast signrficanl doubl on the group's or parent charitable company's ability lo continue as a going concern for a period of at least twelve months from when the finanaal statements are authorised for issue. OUT responsibilities and the responsibilities of the trustees wth respect to goino concem are described in the relevant sections of this reporL 10

Youth Focus North East Independent Auditors, Report to the members of Youth Focus North East (continufjd) Forthe year ended 31 March 2023 Other informatlon The Iruslees are responsible for the other information. The other information comprises the information included in the Iruslees, annual report, other than the financial statements and our auditor's report Ihereon. Our opinion on the financial slalements does not cover the other information and, except lo the extent otheMse explicidy staled in our report, we do not express any form of assurance conclusion thereon. In connection wlh our audit of the financ481 statements, our responsibility is lo read the other information and, in doing so, consider whether the other information 15 materially inconsislenl wlh the financial statements or our knowledge obtained in the audit or otherwise appears lo be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required lo delermlne whether there is a material misslatemenl in the finanaal slalements or a material misstatement of the other information. If. based on the work we have perfomied, we conclude that there is a material misslatemenl of thi5 Other information, we are required lo report that fact. We have nothing lo report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the trustees, report lincorporaling the directors, ￿pOrt) for the financial year for which the financial statements are prepared is consistent wth the financial slalements., and the directors, report has been prepared in accordance wlh applicable legal requirements. Matters on which we are required to report by exceptlon In the light of our knowledge and underslanding of the charit8ble company and its environment obtained in the Course of the audit, we have not identified material misslatemenls in the directors, report. We have nothing to report in respect of the following maters in relation to which the Companies Act 2006 requires us lo report lo you rf, in our opinlon.. adeqLtate accounting records have not been kept, or returns adequate for our audit have rot been r￿1Ved from branches not visited by us., or the financial slalements are not In agreement with the accounting records and returns. or certain disclosures of directors. remuneration specified by law are not made,. or we have not received 811 the infomialion and explanations we require for our audit., or the trustees were not enlilled to prepare the financial slalemenls in accordance with the small companies, regime and take advantage of the small companies, exempb'ons in preparing the directors, report and from the reqLJirement lo prepare a strategic report. 11

Youth Focus North East Independent Auditors, Report to the members of Youth Focus North East (continued) For the year ended 31 March 2023 Responsibilities of trustees As explained more fully in the trustees. responsibilities statement sel out on page 12, the trustees (who are also the directors of the challlable company for the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such inlernal control as the trustees determine is ne￿SsarY to enable the preparation of financial statements that are free from material misslalernenl, whether due to fraud or error. In preparing the financial slatemenls, the trustees are responsible for assessing the charitable company's ability lo continue as a going concern, disclosing. as applicable, mallers related to going con¢ern and using the going concern basis of accounting unless the Iruslees either inl8nd to liquidate the charitable company or lo cease operations. or have no realistic alternative bul lo do $0. Auditor's responsibilities for the audit of the financial statgmgnts Our objectives are lo obtain reasonable assuran￿ about whether the financial statements as a whole are free from material misstalemenl, whether due lo fraud or error. and lo issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assuran￿, bul is not a guarantee that an audit conducted in accordance with ISAS (UK) wll always detect a material misstalemenl ￿en il exists. Misslalements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected lo influence the economic decisions of users taken on the basis of these finanoal slalements. Irregularities, induding fraud, are instances of non-compliance wlh laws and regulations. We design procedures in line with our responsibilities, outlined above, lo delert material misstatements in respect of irregularflies, including fraud. The exlenl lo which our procedures are capable of detecung IrregularitSes, induding fraud. is detailed below. We obtained an understanding of the legal and regulatory framework applicable to both the charitable company itself and the industry in which il operates. We identified areas of laws and regulations that could reasor)ably be expected lo have a maleTial effect on the financia statements from our sector experience and through discussion wlh the directors and other management. The most significant wtre identtfied as the Charities Act 2011, the Companies Act 2006, UK GAAP {FRS102} and relevant tax legislation. We considered the extent of ￿mpliance with those laws and regulations as parl of our procedures on the related financial stalemenls. Our audit procedures included: making enquires of trustees and management as to where they consder there lo be a gjsceptibility to fraud and whether they have any knowAedge or Suspicion of fraud., obtaining an understanding of the internal controls established lo mitigate risks,related lo fraud or non- compliance with laws and regulations.. reviewng the minutes of meetings of those charged with governance., assessing the risk of management override induding idenirfying and testing journal entries., confimialion received diredy from the banks lo verify the balance at 31 March 2023. 12

Youth Focus North East

Independent Auditors' Report to the members of Youth Focus North East (continued) For the year ended 31 March 2023

Our audit did not identify any key audit matters relating to the detection of irregularities including fraud. However, despite the audit being planned and conducted in accordance with ISAs (UK) there remains an unavoidable risk that material misstatements in the financial statements may not be detected owing to inherent limitations of the audit, and that by their very nature, any such instances of fraud or irregularity likely involve collusion, forgery, intentional misrepresentations, or the override of internal controls.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: w .frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of Our Report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Craig Henderson (Senior Statutory Auditor) For and on behalf of Haines Watts North East Audit LLP

Statutory Auditors & Chartered Accountants

17 Queens Lane Newcastle upon Tyne NE11RN 3 November 2023

13

Youth Focus North East Statement of Financial Activities (including Inwme and Expendllure Account) For the Year Ended 31 March 2023 As restated Total Total Funds Funds 2023 2022 Notes General Designated Unrestricted Unrestricted Restricted Funds Funds Funds Income from: Donations and legacies Charitable activities Other trading actwities Investments 1.352 1,025,863 1,092,005 857,168 1,924 1,899 3,234 1,578 66,142 1.924 3.234 71.300 1.025,863 1,097,163 861,997 Expenditure on: Charitable activities 119.831 941,649 1,061,480 768,(X)6 119.831 941,649 1,061,480 768,006 Net incomellexpenditurel { 48,531 } 84,214 35.683 93.991 Transfers between funds 18 { 55,932 } 19,305 36,627 Net movement in funds { 104,463 1 19,305 120,841 35,683 93.991 Reconciliation of funds Total funds brought foward 246,239 66,101 198,500 510.840 416.849 Total funds carried forward 141,776 85,406 319,341 546.523 510,840 Al income and expenditure derwe from continuing activities. The statement of financial activities include5 all gains and losses recognised during the year. 14

Youth Focus North East

Balance Sheet As at 31 March 2023

As restated
2023 2022
Notes £ £
Fixed assets
Tangible assets 13 11,962 14,236
Current assets
Investments 14 128,625 127,595
Debtors 15 104,789 85,732
Cash at bank in hand 330,165 305,823
563,579 519,150
Liabilities
Creditors: amounts falling due
within one year 16 (29,018) (22,546)
Net current assets 534,561 496,604
Net assets 546,523 510,840
Charity Funds
Unrestricted funds
General fund 141,776 246,248
Designated funds 85,406 66,101
Restricted funds 319,341 198,491
18 546,523 510,840

The financial statements were approved by the trustees on 3 November 2023 and signed on their behalf by:

M Mason - Treasurer

Company Number: 4838559

The notes on pages 17 to 29 form part of these financial statements

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Youth Focus North East Statement of Cash Flows Forthe Year Ended 31 March 2023 Notgs 2023 2022 Net cash flow from operating activities: Net cash provided by operating activities 22 25,147 56,402 Cash flow from investing activities Interest received Payments lo acquire tangiile fixed assets 3,234 { 3,0091 1.578 113,859) Net cash flow from investing activities 225 112.281 } Net increase and Cash equivalents 25,372 44,121 Cash and cash equivalents at the beginning of the year 433,418 389.297 Cash and cash equlvalents at the end of the year 458,790 433,418 Cash and cash equlvalents conslst of: Cash at bank and in hand Shorl term investments 330,165 128,625 305.823 127,595 458,790 433,418 16

Youth Focus North East Notes to the Financial Statements For the Year Ended 31 March 2023 Accounting policies Basis of preparation of accounts The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ire5and IFRS 1021, the Charities AGI 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice. The charity constitutes a public benefit enlily as defined by FRS 102. The financial slalemenls are prepared under the historical cost convention or transaction vaue unless othemse staled in the relevant accounting policy notelsl. The financial slalements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £. The slgnrflcanl accounting pollcies applied in the preparation of these financial slalemenls are sel out below. These policies have been consistently applied to all years presented unless othe￿iSe staled. Going concern The financial statements have been prepared on a going concern basis. The trustees have reviewed and considered relevant information, induding the annual budget and future cash flows in making their assessment. Based on these assessments, given the measures that could be undertaken lo mS15gate the current adverse conditions, and the current reSoUr￿S available, the Iruslees have concluded that they can continue lo adopt the going concern basis in preparing the annual report and accounts. Funds Unrestricted funds are available for use al the discretion of the trustees in furtherance of the general objectives of the ¢harily and which have not been designaled for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Iruslees for particular purposes. The aim and use of each designated funds is sel out in the notes to the financ481 stalemenls. Restricted funds are funds which are lo be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is sel out in the notes lo the financial slalemenls. 17

Youth Focus North East Notes to the Flnancial Statements (Continued) For the Year Ended 31 March 2023 Income recognltlon l income is recognised in the Stsiemenl of Financial Activities {SoFAI ￿en the charity has enb'uement to the funds, any performan￿ conditions have been met, the amount ran be measured reliably and il is probable that the income will be received. Income from charitable activities indudes income received under contract or where entiuement to grant funding is subject to specific performance conditions and is recognised as earned. Grant income induded in this category provide5 funding to support perfomiance activities and is recognised where there is entitlement, certainty of receipt and the amount can be measured with reasonable Certainty. Income received lo deliver services over a specific period covering more than one financial year is accounted for over the speryfi period,. related expenditure is accounted when incurred. Investment income relates lo interest earned through holding assets on deposit. Expendlture recognltlon and Irrecoverable VAT All expenditure is accounted for on an accruals basis. Expenditure is recognised ￿ere there is a legal or constructive otligation to make payments to third parties. it is probable that the settlement will be reqLJired and the amount of the obligation Can be measured rdiably. Expenditure on charilabye activities includes all direct and support costs incurred in the management of the charity. Irrecoverable VAT is charged as an expense against the activity for which expenditure arose. Support cost allocation Support costs are those that asslst the work of the Charity bul do not direcuy represent charitable aclwilies and indude office ￿Sts, governan￿ costs and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly allribuled lo particular headings they have been allctated lo cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. Tangible fixed assets Tangible fixed assets are slated at cost {or deemed cost} or valuation less accumulated dep￿ciall0n and accumulated impairment losses. Cost indudes costs diredly 8ttributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, al rates calculated lo wile off the cost, less estimated residual value, of each asset on a systematic basis over ils expected useful life as follows.- Leasehold improvements Fixtures and fitlings Computer equipment over the term of lease 150/0 reducing balance 33.30h straight line 18

Youth Focus North East Notes to the Flnanclal Statements (continued) For the Year Ended 31 March 2023 Current asset Investments Current asset investments are short temi highly liquid investments and are held at fair value. These include cash on deposit and cash equivalents with a malurily of less than one year. Debtors Trade and other debtors are recognised al the selllemenl amount due after any trade discount offered. Prepayments are valued at the amount prepaid nel of any trade discounts due. 1.10 Cash at bank and in hand Cash al bank and cash in hand indudes cash and short term highly liquid investments ￿th instant access from the dale of opening of the deposit or similar account. 1.11 Creditors and provisions Creditors and pr()visions are recognised there the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their selllement after allowng for any trade discounts due. 1.12 Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial inslrumenls. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. 1.13 Leases Rentals payable under operating leases are charged to the SOFA on a straight line basis over the peri￿1 of the lease. 1.14 Pensions The charitable company conlribules to a defined contribution pension scheme for employees. The assets of the scheme are held separately frorn those of the charitable cc¥mpany. The annual conlributions payable are charged lo the SOFA. Legal status Youth Focus North East is a Company Limited by Guarantee in England and Wales. In the event of the charity being wound up, Ihe liability in respect of Ihe guarantee is Ilmiled lo £1 per member of the charitable company. The addres5 of the registered Offi￿ is given in the charity information in the reference an adminislralion pages of these financial Stat￿ents. 19

Youth Focus North East Notes to the Financial Statements (¢ontlnusd) For the Year Ended 31 March 2023 Comparatlves for the Statement of Financial Activities as reststed Notes General Designated Unrestricted Unrestricted Restricted Funds Funds Funds Total Funds 2022 Total Funds 2021 Income frorn: Donations and legaaes Charitable activities Investment income Other trading actwities 1.352 143,086 1,578 1,899 1,352 24,833 857,168 567,935 1,578 2,678 1.899 112 714,082 147,915 714.082 861,997 595,558 Expenditure on: Charitable activities 41,441 726.565 768,006 554,101 41,441 726.565 768.006 554,101 Ngt in¢omel(expenditure) 106.474 112.483) 93,991 41,457 Transfers between funds 18 { 26,240 1 5,719 20.521 Net movement in funds 80.234 5,719 8,038 93,991 41,457 Reconciliation of funds Total funds brought forward 166,014 60,382 19),453 416.849 375.392 Total funds carrled forward 246,248 66.101 198,491 510,840 416,849 20

Youth Focus North East Notes to the Financial Statements (Contlnuèd) For the Year Ended 31 March 2023 Donations andlggacigs 2023 2022 Government grants 1,352 1,352 Government grants have been recewed from the Coronavirus Job Retention Scheme. Incoming from charitablo activities 2023 2022 National Lollery Community Fund NE Youth Aliance Youth Endowment Fund North Ormesby Development Fun(f Free Spaces Project Middlesbrough Phil Foundation Community Foundation Thornlree Co-op Foundation Building Connections Fund.. Naliori81 Resour￿$ Co-op Foundation - #iwill Community Spaces Fund National Youth Agency Clothworks Grant Centre for Youth Impact Tess Valley Community RSBC- knve Life Go Further Uplift Fund - National Lottery Cc#nmunily Innox Foundation Holiday Activity Fund Kickstarl Virgin Money Foundation Astra Foundation Children in Need Community Renewal Fund Paul Hamlyn Garfield Weston Arts Council Sage Gateshead County Durham Community Foundation Dulverlon Trust Great North Children's Hospital Brit15h Youth Counal Police and Crime Commissioner Cleveland Great North Children's Hospital Diabetes Northumbria VRU Other 199,164 238,143 10,680 196,852 175.037 34.344 7,100 7,107 9,996 2.500 31,165 19.625 46,785 9,200 35.396 33,309 5,220 12,569 8.502 65,945 25,0(K) 20,966 13,311 27,266 32,984 21.522 13,085 30,000 21,944 13.740 107,111 47,457 31,3 30,000 30,000 7,400 7,900 10,000 34,79) 19,2CN) 3,750 47,007 30,233 9,666 105.930 58,876 1.092,005 857,168 21

Youth Focus North East Notes to the Financial Statements (Contlnu8d) For the Year Ended 31 March 2023 Investment income 2023 2022 Interest receivable 3,234 1,578 3,234 1,578 Other trading activities 2023 2022 Fundraising income 1,924 1,899 1,924 1,899 Expendlture on charitsble activities Activities Undertaken Directly Support Costs Total 2023 Total 2022 staff c0515 Dlrect project costs Travel Training Communications Premises costs Depreciation Audit and accountancy fees Other costs 488,231 411,654 29,981 48 78 53,704 5,283 29,034 517,265 391,785 411,654 296,128 29,981 8,433 48 175 78 94 53,704 59,122 5,283 4,921 6,000 2,880 37,467 4,468 6,000 37.467 1,026.446 35,034 1.(￿1,480 768,006 9. Allocatlon of support costs 2023 2022 Basis of allocation Allocation of time Invoiced Staff costs Governance costs (note 10) 29,034 6,000 27,924 2,880 35,034 30,804 10. Govgrnance costs 2023 2022 Independent examiner's remuneration Independent audilorfs fee Non-audil fees 2,880 6,000 3,240

Youth Focus North East Notes to the Flnancial Statements (Continued) For the Year Ended 31 March 2023 11. Net Sncomellexpenditurel This is slated after charging.. 2023 2022 Depreciation 5,283 4,921 12. Analysis of staff costs. trustee remuneration and expenses, and thg Cost of key management personnel The total staff costs and eM￿oYee'S benefits was as follows.. 2023 2022 Salaries and wages Social security costs Pension costg 469,563 32,117 15,585 353.240 26,144 12.401 517,265 391,785 The average monthty number of employees during the year was as follows.. 2023 2022 No. 30 Direct Support 31 34 33 No employee received total employee benefits (excluding employer pension costs) of more than £60,000 {2022 - none). The charity trustees neither were paid nor received any other benefits from employment in the year {2022 - £nil) neither were they reimbursed expenses during the year 12022 nil). No charity trustee received payment for profe&sional services or other setvices supplied lo the charily12022- nil}. The key management personnel of the charity comprise the trustees, Chief Executive Officer and the Office Manager. The total amount of employee benefits re￿iVed by key management personnel of the charity is £94,70612022 - £92.211). 23

Youth Focus North East Notes to the Financial Statements (contlnued) For the Year Ended 31 March 2023 13. Tangible fixed assets Fixtures, Fittings & Equipment Leasehold Improvernents Total Cost Al 1 April 2022 Additions 29,303 53,387 3,009 82,690 3,009 At 31 March 2023 29,303 56,396 85,699 Depreciation Al 1 April 2022 Charge for the year 29,303 39,151 5,283 68,454 5,283 At 31 March 2023 29.303 44,434 73,737 Net book value At 31 March 2023 11,962 11.962 At 31 March 2022 14,236 14,236 14. Investments 2023 2022 Short term deposits 128,625 127,595 15. Debtors 2023 2022 Trade debtors Other debtors Prepayments and accrued income 71,977 1,699 31,113 34,925 3,148 47,659 104,789 85,732 24

Youth Focus North East Notes to the Flnancial Statements (Continued) For the Year Ended 31 March 2023 16. Creditors: amounts falling due within one year 2023 2022 Trade creditors Other creditors Accruals and deferred income 12,363 6,872 9,783 15,439 3.372 3,735 29,018 22,546 17. Pension Gosts The scheme is a defined contribution scheme and the pension charge represents the amount payable by the charity lo the fund in respect of the year. Pension contributions payable for the year ended 31 MaTch 2023 amount £15,58512022 - £10,153}. At the balance sheet date £3,648 {2022 - £1.380} contributions were payable. 25

Youth Focus North East Notes to the Financial Statements (Gontinued) For the Year Ended 31 March 2023 18. Movement In funds For the ear ended 31 March 2023 At 1 Aprll Incomlng Outgolng 2022 Resources Resources At 31 March 2023 Transfers Unrestricted funds: General funds 246,248 71,300 1119.831 ) (55,932) 141,785 Designated funds: Redundancy fund 66,101 19,305 85,41 Total unrestricted fiinds 312,349 71,300 1119,831 ) 136,627) 227,191 Restrlcted fund Infraslruclure Support Direct Delivery- Gateshead Direct Delivery- Middlesbrough Direct Delivery- Regional 56,532 15,772 92,072 34,115 240,783 { 251,8661 202,742 { 150.6501 326,779 { 253,4881 255,559 { 285.6451 3,207 1,419 17,671 14,330 48.656 69,283 183,034 18,359 Total restricted funds 198,491 1,025.863 { 941.6491 36,627 319,332 Total funds 510,840 1,097,163 { 1,061,480) 546,523 For the ear ended 31 March 2022 as restated At 1 April Incoming Outgoing 2021 Resources Resources At 31 March 2022 Transfers Unrestricted funds: General funds Designated funds: Redundancy furmj 166,014 147.915 (41,441 1 126,240 ) 246,248 60,382 5,719 66.101 Totsl unrestricted funds 226,396 147,915 (41.441 1 120,521 ) 312,349 Restricted funds Infraslruclure Support Direct Delivery- Gateshead Direct Delivery- Middlesbrough Direct Delivery- Regional 89,140 11,012 72,508 17,793 251,502 { 286,545 1 30,000 127.5131 242,045 1238,3031 190,535 1174,2041 2,435 2,273 15,822 56.532 15,772 92,072 34,115 Total restrlcted funds 190,453 714,082 1726.5651 20,521 198,491 Total funds 416,849 861,997 1768,0061 510,840 26

Youth Focus North East Notes to the Financial Statements (c¢Mflnu•d) For the Year Ended 31 March 2023 Restricted funds lTrfrastructure Support Policy and Influencing {irrfluencing policy and practice on behalf of young people and the sector} Infom and Support Service Design and Improvement {supporting and delivering workforce development. Collect and disseminate data and research to inform, devdop and support the sector) Championing (embedding y￿jIh voice and leadership across organizations and the sector) Cap4cily Building (enabling and supporling collabor8tion al a local and regional level) Direct Delivery - Gateshead Providing direct delivery work lo support young people and communities in Gateshead and the immediate surrounding areas of Tyne and Wear. Social Action Open AccesslDelached Provision Health & Wdl-Being Youth Voi Skills Development Direct Delivery- Middlesbrough Providing direct delivery work lo support young people and communtties in Middlesbrough and the immediate surrounding areas of Tees Valley. Social Action Open ArGesslDetached Provision Health & Well-Being Youth Voice Skills Development Direct Delivery- Regional Providing support to young people and communities across the North East. Sctial Action Health & VVell-Being Youth Voice Skills Development Redund?n¢y Fund This is a designated fund created by the Iruslees to set aside funds for potential redundancy liabilities should projects cease. 27

Youth Focus North East Notes to the Financial Statements (Continued) For the Year Ended 31 March 2023 15. Prior period adjustment A prior period adjustment has been made in respect of. Incorrect classrficalion of fund balances between restricted funds and unrestricted fiJnd$. Change to the balance sheet As previously reported 31 March 2022 Adjustment Funds Unreslricled funds Designated funds Reslricled funds 202,115 66,101 242,624 44,133 246,248 66,101 198,491 {44,1331 510,840 67.770 510,840 Change to the statement of financial activitles No change to the Statement of finanual aclivilies.

Youth Focus North East Notes to the Financial Statements (Contlnu For the Year Ended 31 March 2023 19. Analysls of net assets between funds ear end&d 31 March 2023 General Designated Restricted Funds Funds Funds Total Funds Tangible fixed assets Nel current asset￿(lIabIlitiesI 11,962 129,823 11,962 534,561 85,406 319,332 141,785 85.406 319,332 546,523 or the ear l M8rch 2 as resfated General Designated Rgstrlcted Funds Funds Funds Totsl Funds Tangible fixed assets Net current assetsllliabililies) 13,859 232.389 13,859 496.981 66,101 198,491 246,248 66,101 198.491 510,840 20. Related party transactions There have been no related party transactions in the current or prior year. 21. Operating leasg commitments 2023 2022 Within one year Interest receivable 15,960 6,622 15,960 6,622 22. Reconciliation of net incomel{expendlturel to ngt cash Inflow from operallng activities 2023 2022 Net income for the period Adjustments for: Interest receivable Depreciation of tangible fixed assets {Increaseydecrease in debtors IDecreaseyincrease in creditors 35.683 93,991 13,234) 5,283 119,057 } 6,472 11,5781 4,921 {31,942) 18,990) Net Cash flow from operating actlvities 25,147 56,402 29