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: 

- Damage to the building, property and equipment resulting in costs or loss of services 

- Sudden loss of funding due to claw back or poor work performance 

- Injury to staff and young people engaged in projects 

- Significant dispute with staff or staff members leading to legal action 

- Not preparing adequately for end of current projects leading to subsequent loss of work or staff 

- Not responding effectively to serious safeguarding issues resulting in harm to individuals or others 

- Cyber-attack into our IT systems accessing or losing data, particularly sensitive information 

- We will look at emergencies that affect the running of our organisation 

## **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 

**15** 



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