Charity No.. 1101799
Company No.. 4838559 (England & Wales)
Youth Focus North East
(A company limited by guarantee)
Report and Financial Statements
For the Year Ended 31 March 2024

Youth Focus North East
Contents
Page
Legal and Administrative Infomiation
Trustees, Report
Independent Auditors, Report
10-13
Statement of Financial Activities
14
Balance Sheet
15
Statement of Cash Flows
Notes to the Financial Statements
17-28

Youth Focus North East
Legal and Administrative Information
For the Year Ended 31 March 2024
Board of Trustees
Mr P Stout
Mr M Mason
Mr M F Bagnall
Mr T Adams
Mrs N Tullock
Mr D Hasselberth
Ms K M Marshall
Mr R Laycock
Mr N James
Ms J Franks
Ms M Atkinson
(Chair, sadly died September 20231
{Treasurer)
(Appointed Chair October 20231
(Appointed December 2023)
(Appointed December 2023)
(Appointed December 20231
(Appointed December 20231
Key management
Chief Executive Officer
Office Manager
Mr K Franks
Mrs C Garrity
Registered Office
21 Liddell Terrace
Bensham
Gateshead
Tyne and Wear
NE8 1YN
Auditors
CLA Evelyn Partners Limited
17 Queens Lane
Newcastle upon Tyne
NE1 1RN
Bankers
Co-operative Bank
PO Box 250
Delf House
Southway
Skelmersdale
WN8 6WT
Sollcltors
Muckle LLP
32 Gallowgate
Newcastle upon Tyne
NE14BF

Youth Focus North East
Trustees, Report
For the Year Ended 31 March 2024
The trustees, who are also directors of the charitable company for the purposes of company law, submit their
annual report and the financial statements of Youth Focus North East for the year ended 31 March 2024.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum
and Articles of Association, and the Accounting and Reporting by Charities= Statement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Slandard
applicable in the UK and Republic of Ireland (FRS 1021.
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 vision by delivering a series of activities which include-
Ensuring that young people in our region are actively involved in the development of policy, projects and
practice
Developing sustainable partnerships and enhancing our networks, to improve practice and share
knowledge
Supporting organisations which provide services to young people in the North East
Developing and share best practice in youth work and services to young people
Bringing influence to regional and national policy which affects the lives of young people and the
professionals who support them.
Public Benefjt
All activities undertaken by Youth Focus North East subscribe to our charitable aims and are carried out for
the public benefit, particularly youth organisations, youth services and young people in the North East of
England. The Charitable aims have been developed and decisions relating to activities undertaken by Youth
Focus North East have been infonned with due regard to the guidance on public benefit published by the
Charities Comrnission.
ACHIEVEMENTS AND PERFORMANCE
202312024 was a significant year for Youth Focus North East. Working with a greater number of young
people than ever before, significantly grew the staff team, and achieved impact on a local, regional and
national level. In this report, you will find a variety of work that we have completed in the last twelve months.

Youth Focus North East
Trustees, Report (continued)
For the Year Ended 31 March 2024
Impact Report
We work with young people to help them explore the challenges they face, to find new and different ways to
articulate their emotions and to harness the qualities they already have and often ovedook, as well as
helping them lo develop new skills. In temis of personal development, during 2023124 we worked directly
with 3093 young people and from our impact measurement processes we know that they overwhelmingly
improved their confidence, developed their voice and social interaction skills, improved their knowledge of
ways to make a positive change in their lives and how to inform and influence the worfd around them. We
were able to work with young people from all 12 local authorities in the North East region across a wide
range of ages.
Strategy
Through our infrastructure support we enable organisations across our sector to come together to
collaborate, share and learn from best practice and have their views heard. We support them to be well
infom)ed on the policy, practice and strategy developments that affect young people.
Our direct support to young people and communities is mainly delivered from our two operating centres in
Middlesbrough and Gateshead comprising youth centre, outreach work and community-based activities to
increase wellbeing and improve community cohesion. Having our foundations fimily rooted in youth work
practice via our direct delivery ensures we remain connected to the young people and organisations we
serve through our role as an infraslructure support organisation. These dual roles are mutually benefcial and
are equally important to us in our overall aim of 'improving the lives of young people through high quality
youth work, and is a testament to the hard work and support of our staff, trustees, partners and funders.
Particular highlights and areas of work to note include..
The North East Youth Alliance
NEYA
Jointly led by two core partners, Youth Focus NE and NE Youth. The NEYA has been created to support the
development and sustainability of the people and the organisations working to improve the lives of young
people across the North East 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. collaboration and coordination in the youth sector leading to improved youth
provision in the region,
Increased influence of young people's voices in shaping of services,
Increased sustainability of services and support for and with young people.
Our Workforce Development Offer Continues to be diverse and vibrant for the sector. It is based on providing
what the sector has asked for and by taking advantage of partnership opportunities when they arise.
The development, sustainability and growth of Local Youth Partnerships continues to be high priority and we
are now involved in facilitation of these models of localised collaborative working in 6 of the 12 Local
Authority Areas within the North East.
The Youth Endowment Fund - Peer Action Collective
PAC
The first Peer Action Collective (PAC) project ended successfully early in 2023. Youth Focus North East and
our regional partners NE Youth were successful in securing an additional 2.5 years, funding to be the lead
partners for the North East region for the PAC 2.
PAC is a peer research and social action projed focusing on youth violence in educational settings and how
violence can be reduced caused by, or within, the education system.
In September, we recruited 10 young people to work on PAC 2,. eight as Peer Researchers and two as
Social Action Leads. The team is split geographically with half being based at the Youth Focus North East
Middlesbrough office and the other half working for our partner organisation NE Youth in Gateshead. coming
together as a whole team as often as possible.

Youth Focus North East
Trustees, Report {continued)
For the Year Ended 31 March 2024
We kick-started PAC with a bang, getting together for a weekend of activities and training at Dukeshouse
Wood in Hexham. The group connected while tackling outdoor challenges. There was a lot of fun and
laughter, and the group bonded quickly.
They group have spent time getting to grips wrth what research and social action are, and how their jobs
could create positive and a lasting impact in their community.
The year ended on a high with plans for a pilot project in the New Year coming together, collating questions
about all of the topics they were interested in and thought would be important to their peers. Based on the
learning from the pilot the group will develop a main research project which will be taken to local schools and
youth groups, allowing young people to get theirvoices heard- we can't wait to hear what they have to say.
Thes
aces Pro
ramme..
Funded by the Co-op Foundation, the Spaces programme supported young people in improving the design
and use of a community space in Middlesbrough. Young people have now delivered a range of social action
projects across Middlesbrough that benefit not only themselves and their peers but also the local community.
They took the lead in the planning and delivery of every stage of the projects they undertook, and delivered
projects ranging from community gardens in residential homes, creating a new waiting area in a children's
ward at James Cooke University Hospital and giving out hampers over Christmas to the community.
In December. we had what can only be described as the most humbling, fantastic and enjoyable night to
celebrate the end of four amazing years of the Co-op Spaces projects.
Certificates of appreciation were presented to all projects and awards were handed out for 'ProjeGt of the
Year,. There was a singing performance from one of the groups, 'Grassroots Music, who stole the show and
had everyone up dancing.
Children in Need - Positive Pathwa
Funded by Children in Need, Positive Pathways is a community project based in the Pallister Park Centre for
young people of East Middlesbrough, of which is ranked 27th out of 7522 wards in level of deprivation.
Positive Pathways provide5 weekly open access provision and one to one support. We offer a safe and fun
space for young people aged 10 to 18 to develop friendships and life skills in an informal educational
manner. Just by living in Pallister Park young people are immediately disadvantaged due to negative
stereotypes held by many from outside this community. They are referred to as the 'Pally Mafia, due to the
perceived associations with antisocial behaviour. Other temis we hear about these young people are 'Hard
to reach,, 'Disadvantaged', 'Lacking Aspiration.. These judgements are a deficit model about communities.
They don't inspire any hope or belief in the young people. They feel trapped and ignored, and unfortunately
are less likely lo make a positive transition into adulthood.
This is why our provision is so successful and has such a positive impact on the young people that attend.
Themed inteNentions are delivered around the personal challenges young people face, including.
deprivation, employability, risk taking behaviour, and improving their mental wellbeing and physical activity.
Young people have told us how hard this year has been and we want to create a space that is both
educational and fun. Delivering a healthy mix of activilies and workshops we aim to raise their aspirations to
reach their full potential, allowing them to better themselves for their future. Examples of activities we have
offered are- wheelchair basketball, skateboarding, STEM (Science, Technology, Engineering and
Mathematics), graffiti, cooking workshops, which has enabled the young people to be themselves and enjoy
their time with their peers.
The young people have also taken part in social action projects which have benefited the local community.
This has allowed young people to make new positive relationships within the youth club setting, and also for
community members and professionals to see young people in a positive light. Young people recognise our
youth club as a safe space for them to enjoy on a weekly basis stating that when they come to us 'We feel
like family, which is credit to the staff who run this project.

Youth Focus North East
Trustees, Report (continued)
For the Year Ended 31 March 2024
Positive Pathwa
s - North Omesb
Our North Omiesby youth provision provides a weekly safe and fun space for young people aged 10 10 18, to
develop friendships and life skills. Our provision supports young people from getting involved in risk taking
behaviours and giving them opportunities to raise their aspirations and hope for their futures. Having this
safe space is important to the young people as they are all collated into an overall assumption that they are
bad. However. a lot of young people are doing positive work within their community and show respect to their
area. It is these young people that we are advocating for as well.
Our sessions include a range of activities chosen weekly by the young people., cooking is a huge part of their
learning in North Ormesby, they spend time learning about each other's cultures through food and also
through areas such as music and art.
Young people from the area also had the opportunity to speak with Channel 5 News about the cost of living,
the impact it has on them and their families and why having a space lo attend weekly has supported them
and their families during this difficult lime. Members of the public were blown away by their honesty and how
well they spoke about such a difficult subject for many. Following their appearance. we received generous
donations to go towards our youth provision, which allowed the young people to enjoy a well-deserved trip
out.
Paul Haml n Foundation
PHF
Gateshead
Our PHF work in Gateshead is designed to be a programme led by disadvantaged young people that
eriables them to have real influence, rather than just a voice. A programme that shifts the power dynamic
between organisations towards a more collaborative approach to meeting the needs of young people with a
focus on embedding young people as leaders of systemic change.
Traditionally, attempts to link organisations and support collaboration are led by professionals
while some
young people have a voice, they are rarely allowed to make and enact decisions that result in meaningful
structural change. With PHF support we are working with local organisations to develop a new way of
working alongside young people that takes them from being "service users- to become meaningful partners
in affecting systemic local change.
This year. the priority was to develop the three main themes within the "Gateshead Youth Offerf. These were
the following.. health and wellbeing., education and learning,. and. young people's rights and democracy.
Within each of the three main themes the priorities included developing practitioner's meetings and young
people's meetings with the focus of developing a youth strategy for each theme for young people in
Gateshead. Underpinning all of this is the development of the Gateshead- Youth Work Partnership Strategic
Group.
Free S
ace
Free Space is a safe and open space where young people can explore topics which they identify as
important to them without facing prejudice orjudgment. During the last year we have explored topics such as
healthy relationships, sexual health, gender stereotypes and isolation & loneliness, as well as contributing to
research work on child poverty. and identtfying gaps and areas for improvement in mental health services of
which were presented as part of a visionary panel to over 200 health professionals. The group also
contributed to a local environmental project 'Bees of Bensham, where they explored bee habitats through art
work, and took part in a first aid workshop delivered by the British Red Cross. This group also operates as a
safe space where young people are able to access support, referrals, and signposting for a vast array of
issues linking to their mental health and wellbeing.

Youth Focus North East
Trustees, Report (continued)
For the Year Ended 31 March 2024
GATESHEAD
YOUTH OFFER
HEALTIiAND WELLB&NG
. EDUCAIK>M At4D, ..
LEARNING.
YP RIGTrITS AND
DEMOCRACY
Pra¢litioner: Meelings
Young People Meetin9S
Pra¢lilioner: Meetin95
Practitioners Meeting3
Young People Meetings
Developins a yovlh
sfrategy lor Young
Pe¢ple'• right"• and
democracy lor Young
People in Gateshead
Young People Meetings
Devol¢ping a youth
strategy lor Heallh and
Wellbeing for Young
Pe¢ple in Gateshead
Devel¢ping a youth
strategy Education and
Learning lor Young
Pecple in Gate=head
YOUTH WORK AND PARTNERSHIPS STRATEGY GROUP
Great North Children's Hos
GNCH
Youth Focus North East expanded our local youth offer by appointing a new lead youth worker, at the Great
North Children's Hospital IGNCHI. Their role is lo work with and support patients within the GNCH,
promoting the social development of young patients, providing emotional and practical support to young
people.
Working in the hospital our youth worker promotes the advocacy for groups of patients who may be currenly
under represented, assists in the transition to adult care. accompanies young people to hospital
appointments and undertakes advocacy work on the wards. Bringing youth work to this setting means
working with young people not Only within the hospital but also support in accessing community setvices and
activities, examples of this so far are supporting patients transitioning to college and supporting the families
of transplant patients to halfway houses.
Arts Council En
land- Youth Adviso
Board.
2023 saw the final funded year of working as a Youth Advisory Board with Youth Focus North West and
Youth Wort( Unit - Yorkshire and Humber. The board supported 23 board meetings. across the life of the
project. with four of these being overnights. 25 young people have been involved as board members during
the journey of the programme, wilh an average of 42 hours per young person. The young people were
involved in advising staff at Arts Council England and stakeholders on key policy area making
recommendations by speaking at National Council meetings and presenting thoughts on key policy areas-
the opportunity to engage in arts and culture across the country whilst developing their skills. kno￿edge and
neknrk.

Youth Focus North East
Trustees, Report (continued)
For the Year Ended 31 March 2024
The Belon
Collective
UK Youth has been collaboratively working wilh Youth Focus North East to build on learnings of how to
tackle youth loneliness and isolation. Support from Astra Foundation and Co-op Foundation has helped us to
further develop the work of the Belong Collecttve., a cross-sector network of youth groups and other
stakeholders working together to develop vital resources. share learnings, challenges, and good practice to
tackle youth loneliness and isolation. Summary ()f activities throughout the year include,. attending and
supporting events. delivering "Train the Trainers- sessions locally and nationally. and producing resources
with partners and young people. Youth Focus North East have partnered with City Year UK lo deliver
training sessions for their volunteer mentors and staff members. City Year UK is an education charity which
places young full time volunteers in schools for a year, where they then act as mentors to students providing
pastoral and educational support.
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 with the Co-op 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 organisation
who are funding the five year programme lo develop the North East Youth Alliance. Youth Endowment Fund,
Paul Hamlyn Foundation. Children in Need, Astra Foundation and Royal Society Blind Children are a
substantial supporter of our work. Successful fundraising applications has secured money from new funders
for 2023124 from Great North Children's Hospital, KFC Foundation. Middlesbrough and Stockton Mind, NCS
Enrichment Fund, PCC Serious Violence Fun(I, Culture Bridge and Young People Foundations Trust.
Investment Policy
As at the 31 March 2024 Youth Focus North East held £85,730 in their Virgin Money instant access account.
Two long temi investment bonds have been maintained. However, to ensure appropriate liquidity. money is
held in the Wirgin Money Instant access account, to cover potential short falls in the cash ff ow. Youth Focus
North East currently has investment accounts with Cambtidge and Counties and Secure Trust totalling
£84,965.
Reserves Policy
Youth Focus North East believes it is important to maintain a reserves policy to ensure effective resource
management. and to enable financial viability and longer-term sustainability. The Board of Trustees uses a
continual process of careful financial management. and wll aim to review, establish and maintain adequate
reserves to enable the organisation to function effectively. A cautious approach to investment is adopted,
maximising income by using interest-earning, short-term, accessible bank accounts.
The Board of Trustees has established a reserves policy considering the financial position of the charity, the
performance in recent years, and the expectations of future years, being realistic about the difficulties of the
current economic climate. The goal is to ensure Youth Focus North East have the working capital required to
enable financial viability and longer-temi sustainability to achieve their overall charity mission.
Unrestricted funds of the charity have been divided into two funds - Designated and Free Reserves.
Deslgnated Reserves will cover..
Organisational liabilities covering core costs which indude rent, insurances, utility charges,
professional seNices- payroll, accountancy.
Costs to cover redundancy.
Worst case scenario - managing the closure of the charity in the event of any sudden decline in
funding:
normal staffing and operating activities for two-month period.
wrap up costs (Senior Management at reduced hours) for a two-month period.
Free Reserves indude:
the need to cover any cash flow shortfalls in income.,

Youth Focus North East
Trustees, Report (continued)
For the Year Ended 31 March 2024
the possibility of long-term sickness or maternity.,
support the development of new activities which requires a period of time prior to seeking extemal
funding.,
investment in organisational improvement {e.g. staff training)-,
the ability to raise funding to strengthen infrastructure to boost long-tem stability and sustainability.
The current total amount for 31 March 2024 for resetves are..
Restricted..
Unrestricted:
£391,902 {2023 - £319.341)
£237,595 {2023- £227,182)
The breakdown of unrestricted reserves being..
Designated Reserves= £101,709 (2023 - £85.4061
Free Reserves..
£133,866 (2023 - £129,814}
Youth Focus North East's ambition 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 IMII
review the amount of designated and free reserves annually to ensure they are within the thresholds
mentioned above.
PLANS FOR THE FirruRE
The death of our Chair of Trustees, Pete Stout so tragically in September was devastating. Pete had been
involved wth our organisation since its establishment in 1989. Over the years his contribution was immense,
not only across the North East region. but also nationally and internationally. His life touched the lives of
thousands of young people, workers and organisations,. his memary will continue to live on in what he stood
for, campaigned for, and believed in. He was a huge support to our organisation, youth work and young
people. He was a man of the utmost integrity and commitment. and a great colleague and friend. We will
miss him greatly.
Looking forward to 2025 sees us in a healthy position to sustain our achievements. With the recruitment of
four new Trustees, in December 2023, our Board is in an excellent position to support the organisation
moving forward. We will be producing our new Business Strategy over the coming months, which will give us
a firm foundation to build on over the next five years. A key area we will be developing is our training offer via
the Engage Training & Consultancy seNice we launched last year.
We know there are many challenges currently facing young people. Over the last few years, they have been
faced with the impact of Covid, the Ukraine War, the risk of online hami, the dangers of exploitation, and the
cost of living crisis. The youth work sector also faces many challenges. The funding environment continues
to be a complex, demanding and time-consuming environment and the recruitment and retention of staff is a
major issue. However,. we do not see these challenges as being insumountable and working together we
believe we can meet them head on and help provide effective solulions.
As Chief Executive, I'd like to take the opportunty to thank all our staff, partners and supporters for their
contribution to everything we achieved in 2024. 1 look forward to working with you all in 2025, on our shared
aim of 'improving the lives of young people through high quality youth work,.

Youth Focus North East
Trustees, Report (continued)
For the Year Ended 31 March 2024
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 wtnding up.
Recruitment and appolntment of trustees
Trustees of the charity are drawn from youth and community, voluntary, public and prwate 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 Boardlstaff 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 indude..
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 infomation
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 Administralion Officers. Youth Focus North East also employs consultants on a
contractual basis.
Approved by the board of trustees on 231ql.4and signed on its behalf by:
Marc Mason - Trustee

Youth Focus North East
Independent Auditors, Report to the members of Youth Focus North East
For the year ended 31 March 2024
Opinion
We have audited the financial statements of Youth Focus North East (the 'charitable company,) for the year
ended 31 March 2024 which comprise the Statement of Financial Activiknes, the Balance Sheet, the Cash
Flow Statement and notes to the financial statéments, including a summary of significant accounting policies.
The financial reporting framework that has been applied in their preparation is applicable law and United
Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting
Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting
Practice).
I n our opinion the financial statements:
give a true and fair view of the stale of the charitable company's affairs as at 31 March 2024, and of its
incoming resources and application of resources, including its income and expenditure, for the year then
ended;
have been propedy prepared in accordance with United Kingdom Generally Accepted Accounting
Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK> (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditorfs
responsibilities for the audit of the financial statements section 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, and we have fulfilled our other ethical
responsibilities in accordance wtth these requirements. We believe that the audit evidence we have obtained
is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have conduded that the trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomied. we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the group's or parent charitable
company's ability to continue as a going concern for a period of at least ￿e1ve months from when the
financial statements are aulhorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concem are described in the
relevant sections of this report.
10

Youth Focus North East
Independent Auditors, Report to the members of Youth Focus North East (continued)
For the year ended 31 March 2024
Other infomiation
The trustees are responsible for the other infomiation. The other information comprises the information
included in the trustees, annual report, other than the financial statements and our auditorfs report thereon.
Our opinion on the financial statements does not cover the other infomiation and, except to the extent
otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and,
in doing so, consider whether the other information is materially inconsistent with the financial statements or
our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such
material inconsistencies or apparent material misstatements, we are required to determine whether there is a
material misstatement in the financial statements or a material misstatement of the other infomiation. If.
based on the work we have performed, we conclude that there is a material misstatement of this other
information, we are required to report that fact.
We have nothing to 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 infomation given in the trustees. report (incorporating the directors. report) for the financial year for
which the financial statements are prepared is consistent with the financial statements- and
the directors. report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charrtable company and its environment obtained in
the course of the audit, we have not identified material misstatements in the directors, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006
requires us to report to you if, in our opinion..
adequate accounting records have not been kept. or ￿tUrnS adequate for our audit have not been
received from branches not visited by us., or
the financial statements are not in agreement with the accounting records and retums- or
certain disclosures of director5, remuneration specified by law are not made,- or
we have not received all the information and explanations we require for our audit,- or
the twstees were not entitled to prepare the financial statements in accordance with the small
companies, regime and take advantage of the small companies, exemptions in preparing the directors,
report and from the requirement to 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 2024
Responsibilities of trustees
As explained more fully in the trustees, responsibilities statement set out on page 12, the trustees (who are
also the directors of the charitable company for the purposes of cornpany law} are responsible for the
preparation of the financial statements and for being satisfied that they give a true and fair view. and for such
internal control as the trustees determine is necessary to enable the preparation of financial statements that
are free from material misstatement, whether due lo fraud or error.
I n preparing the financial statements, the trustees are responsible for assessing the charitable company s
ability to continue as a going concern, disclosing, as applicable, matters related lo going concern and using
the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or
to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes
our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit
conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material rf, individually or in the aggregate,
they could reasonably be expected lo influence the economic decisions of users taken on the basis of these
financial statements.
Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilib'es. outlined above, to detect material misstatements in respect of
irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities,
including fraud, is detailed below.
We obtained an understanding of the legal and regulatory framework applicable to both the charilabie
company itself and the industry in which it operates. We identified areas of laws and regulations that could
reasonably be expected to have a material effect on the financial statements from our sector experience and
through discussion with the directors and other management. The most significant were identified as the
Charities Act 2011, the Companies Act 2006, UK GAAP (FRS1021 and relevant tax legislation. We
considered the extent of compliance with those laws and regulations as part of our procedures on the related
financial statements. Our audit procedures included:
making enquires of trustees and management as to where they consider there to be a susceptibility to
fraud and whether they have any knowledge or suspicion of fraud.,
obtaining an understanding of the internal controls established to mitigate risks related to fraud or non-
ompliance with laws and regulations,.
reviewing the minutes of meetings of those charged with governance;
as*ssing the risk of management override induding identifying and testing journal entries-
confimiation received directly from the banks to verify the balance at 31 March 2024.
12

Youth Focus North East
Independent Auditors, Report to the member5 of Youth Focus North East (continued)
For the year ended 31 March 2024
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 owng 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.. www.frc.org.ukjauditorsresponsibilities. 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 lo 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 pemiitted 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, orfor the opinions we have fomed.
Craig Henderson (Senior Statutory Auditor)
For and on behalf of CLA Evelyn Partners Limited
I% OLbkn qol4
Statutory Auditors & Chartered Accountants
17 Queens Lane
Newcastle upon Tyne
NE1 1RN
13

Youth Focus North East
Statement of Financial Activities (including Income and Expenditure Account)
For the Year Ended 31 March 2024
Notes
General Designated
UnTestricted Unrestricted Restricted
Funds
Funds
Funds
Total
Funds
2024
Total
Funds
2023
Income from:
Charitable activities
Other trading activities
Investments
52,512
3,388
7.160
1,025,471 1,077,983 1,092,005
3,388
1,924
7,160
3,234
63,060
1,025,471 1,088,531 1,097.163
Expenditure on:
Charitable activities
45,268
960,289 1,005,557 1,061,480
45,268
960,289 1,005.557 1,061,480
Net incomellexpenditure}
17.792
65,182
82,974
35,683
Transfers between funds
17
123.682)
16,303
7,379
Net movement in funds
{ 5.890)
16,303
72,561
82,974
35,683
Reconciliation of fund
Total funds brought forward
141.776
85,406
319,341
546,523 510,480
Total funds carried forward
135.886
101,709
391.902
629,497 546,523
All income and expenditure derlve from continuing activities.
The statement of financial activities indudes all gains and losses recognised during the year.
14

## **Youth Focus North East** 

## **Balance Sheet As at 31 March 2024** 

|||**2024**|**2023**|
|---|---|---|---|
||**Notes**|£|£|
|**Fixed assets**||||
|Tangible assets|12|10,164|11,962|
|**Current assets**||||
|Investments|13|84,965|128,625|
|Debtors|14|150,916|104,789|
|Cash at bank in hand||417,051|330,165|
|||652,932|563,579|
|**Liabilities**||||
|Creditors: amounts falling due||||
|within one year|15|( 33,599 )|(29,018)|
|**Net current assets**||619,333|534,561|
|**Net assets**||629,497|546,523|
|**Charity Funds**||||
|Unrestricted funds||||
|General fund||135,886|141,776|
|Designated funds||101,709|85,406|
|Restricted funds||391,902|319,341|
||17|629,497|546,523|



The financial statements were approved by the trustees on 23 September 2024 and signed on their behalf by: 

M Mason - Treasurer 

## **Company Number: 4838559** 

The notes on pages 17 to 28 form part of these financial statements 

**15** 



Youth Focus North East
Statement of Cash Flows
For the Year Ended 31 March 2024
Notes
2024
2023
Net cash flow from operating activities:
Net cash provided by operating activities
21
41,271
25,147
Cash flow from investing activities
Interest received
Payments to acquire tangible fixed assets
7,160
(5.205 }
3,234
13,009 }
Net cash flow from investing activities
1,955
225
Net increase and cash equivalents
43.226
25.372
Cash and cash equivalents at the beginning of the year
458,790
433,418
Cash and cash equivalents at the end of the year
502.016
458,790
Cash and cash equivalents consist of:
Cash at bank and in hand
Short tem investments
417,051
84,965
330.165
128,625
502,016
458,790
16

Youth Focus North East
Notes to the Financial Statements
For the Year Ended 31 March 2024
Accounting policies
Basis of preparation of accounts
The financial statements have been prepared in accordance wth Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} issued in October
2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of I reland IFRS 102}.
the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.
The charity constilules a public benefit entity as defined by FRS 102. The financial statements are prepared
under the historical cost convention or transaction value unless otherwise stated in the relevant accounting
policy notels). The financial statements are prepared in sterling which is the functional currency of the charity
and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.
These policies have been consistently applied to all years presented unless otherwise stated.
Going concern
The financial statements have been prepared on a going concern basis. The trustees have reviewed and
considered relevant information, including the annual budget and future cash flows in making their
assessment. Based on these assessments, given the measures that could be undertaken to mitigate the
current adverse conditions, and the current resources available, the trustees have concluded that they can
continue to adopt the going concern basis in preparing the annual report and accounts.
Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general
objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular
purposes. The aim and use of each designated fun(Js is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance wth specific restrictions imposed by donors
or which have been raised by the charity for particular purposes. The cost of raising and administeiing such
funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to
the financial statements.
17

Youth Focus North East
Notes to the Financial Statements (continuedj
For the Year Ended 31 March 2024
Income recognition
All income is recognised in the Statement of Financial Activities ISOFAI when the charity has entitlement lo
the funds, any performance conditions have been met, the amount can be measured reliably and it is
probable that the income will be received.
Income from charitable activities indudes income received under contract or where entitlement to grant
funding is subject to specific performance conditions and is recognised as eamed. Grant income included in
this category provides funding to support performance activities and is recognised where there is entillement,
certainty of receipt and the amount can be measured with reasonable certainty. Income received to deliver
services over a specific period covering more than one financial year is accounted for over the specific
period., related expenditure is accounted when incurred.
Investment income relates to interest earned through holding assets on deposit.
Expenditure recognltlon and Irrecoverable VAT
All expenditure is accounted for on an accruals basis. Expenditure is recognised where there is a legal or
constructive obligation to make payments to third parties, it is probable that the settlement will be required
and the amount of the obligation can be measured reliably. Expenditure on charitable 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 assist the work of the charity but do not directly represent charitable activities
and indude office costs. governance 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 attributed to
particular headings they have been allocated to 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 stated at cost (or deemed cost} or valuation less accumulated depreciation and
accumulated impairment losses. Cost includes costs direGtly attributable to making the asset capable of
operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated
residual value, of each asset on a systematic basis over its expected useful life as follows-
Leasehold improvements
Fixtures and fittsngs
Computer equipment
over the temi of lease
150/0 reducing balance
33.30/0 Straight line
18

Youth Focus North East
Notes to the Financial Statements (continued)
For the Year Ended 31 March 2024
Current asset investments
Current asset investments are short term highly liquid investments and are held at fair value. These include
cash on deposit and cash equivalents with a maturity of less than one year.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net 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 with instant access
from the date of opening of the deposit or similar account.
1.11
Creditors and provisions
Creditors and provisions are recognised where 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 seltie the
obligation Gan be measured or estimated reliably. Creditors and provisions are normally recognised at their
settlement after allowing 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
instruments. Basic financial instruments are initially recognised at transaction value and subsequendy
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 period of
the lease.
1.14
Pensions
The charitable company contributes to a defined contribution pension scheme for employees. The assets of
the scheme are held separately from those of the charitable company. The annual contributions payable are
charged to 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, the liability in respect of the guarantee is limited to £1 per member of the charitable
company. The address of the registered office is given in the charity information in the reference and
administration pages of these financial statements.
19

Youth Focus North East
Notes to the Financial Statements (continued)
For the Year Ended 31 March 2024
Cornparatives for the Statement of Financial Activities as restated
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 activities
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 1,061,480 768.006
119,831
941,649 1,061,480 768,006
Net incomel(expenditure)
(48,531 )
84,214
35,683
93,991
Transfers between funds
17
155,932)
19,305
36,627
Net movement in funds
(104,463 }
19,305
120,841
35,683
93,991
Reconciliation of funds
Total funds brought forward
246,239
66,101
198,500
510,840 416,849
Total funds carried forward
141.776
85,406
319,341
546,523 510.840
20

Youth Focus North East
Notes to the Financial Statements (continued)
For the Year Ended 31 March 2024
Charitable Activities
2024
2023
Perfomance related grants
1,077,983
1,092,005
Analysis by fund
Unrestricted funds-general
Restricted funds
63,060
1,014,923
71,300
1,020,705
Performance related grants:
National Lottery Community Fund - NE Youth Alliance
Youth Endowment Fund
North Omesby Development Fund
Co-op Foundation -community Spaces Fund
National Youth Agency
Centre for Youth Impact
Tess Valley Community
Holiday Activity Fund
Kickstart reimbursement
Virgin Money Foundation
Astr8 Foundation
Children in Need
Community Renewal Fund
Paul Hamlyn
Garfield Weston
Arts Council
Sage Gateshead
County Durham Community Foundation
YFNE Training Centre
Dulverton Trust
Great North Children's Hospilal
British Youth Council
Northumbria VRU
Police and Crime Commissioner Cleveland
You've Got This
Great North Children's Hospital- Diabetes
Awards 4 All
Million Hours (National Lottery Community Fund)
Other
225,011
147,334
12.000
2.617
32.266
199,164
238,143
10,680
35,396
33,309
5,220
12,569
21,944
5,386
45,509
13,740
107,111
47,457
31,396
30,000
30.000
7.400
7,900
10,000
92,344
40,377
30,407
34,790
19,200
3.750
9,666
47,007
28,800
30,893
7.886
79,824
19,951
38,365
239.013
30,233
105.930
1,077.983
1,092,005
21

Youth Focus North East
Notes to the Financial Statements (Continued)
For the Year Ended 31 March 2024
Investrnent income
2024
2023
Interest receivable
7,160
3,234
7,160
3,234
Other trading activities
2024
2023
Fundraising income
3,388
1,924
3.388
1,924
Expenditure on charitable activities
Activities
Undertaken
Directly
Support
Costs
Total
2024
Total
2023
Staff costs
Direct project costs
Travel
Training
Communications
Premises costs
Depreciation
Audit and accountancy fees
Other costs
575,662
283.112
23,729
5,973
17
64,965
7,003
31,626
607,288 517,265
283,112 411,654
23,729
29,98
5,973
48
17
78
64.965
53,704
7,003
5,283
6.300
6.000
7,170
37,467
6,300
7,170
967,631
37,926 1,005,557 1.061,480
Allocation of support costs
2024
2023
Basis of allocation
Allocation of time
Invoiced
Staff costs
Govemance costs (note 91
31,626
6,300
29,034
6,000
37,926
35,034
Governance costs
2024
2023
Independent auditor's fee
Non-audit fees
6,300
6,000
3,240
22

Youth Focus North East
Notes to the Financial Statements (Continuedj
For the Year Ended 31 March 2024
10.
Net incomel(expenditure}
This is stated after charging..
2024
2023
Depreciation
7,003
5,283
11. Analysis of staff cosls, trustee remuneration and expenses, and the cost of key management
personnel
The total staff costs and employee's benefits was as follows..
2024
2023
Salaries and wages
Social security costs
Pension costs
576,599
12,044
18,645
469,553
32,117
15,585
607,288
517,255
The average monthly number of employees during the year was as follows:
2024
2023
No.
31
Direcl
Support
29
33
No employee received total employee benefits (exclLtding employer pension costs) of more than £60,000
(2023 - none).
The charity trustees neither were paid nor received any other benefits from employment in the year {2023 -
£nil) neither were they reimbursed expenses during the year (2023
nil). No charity trustee received
payment for professional services or other seNices supplied to the charity {2023- nill.
The key management personnel of the charity comprise the trustees, Chief Executive Officer and the Office
Manager. The total amount of employee benefits received by key management personnel of the charity is
£94.056 {2023 - £85,526).
23

Youth Focus North East
Notes to the Financial Statements (continued)
For the Year Ended 31 March 2024
12.
Tangible fixed assets
Fixtures,
Fittings &
Equipment
Leasehold
Improvements
Total
Cost
At 1 April 2023
Additions
29,303
56.396
5,205
85.699
5,205
At 31 March 2024
29,303
61,601
90,904
Depreciation
At 1 April 2023
Charge for the year
29,303
44,434
7,003
73,737
7,003
At 31 March 2024
29,303
51,437
80,740
Net book value
At 31 March 2024
10,164
10.164
At 31 March 2023
11,962
11,962
13.
Investments
2024
2023
Short term deposits
84,965
128,625
14.
Debtors
2024
2023
Trade debtors
Other debtors
Prepayments and accrued income
60,711
71,977
1,699
31,113
90,205
150,916
104,789
24

Youth Focus North East
Notes to the Financial Statements (continued)
For the Year Ended 31 March 2024
15.
Creditors: amounts falling due within one year
2024
2023
Trade creditors
Other creditors
Accruals and deferred income
PAYE
1,535
11,813
9,783
10,468
12,363
6,872
9,783
33.599
29,018
16.
Pension costs
The scheme is a defined contribution scheme and the pension charge represents the amount payable by the
charity to the fund in respect of the year.
Pension contributions payable for the year ended 31 March 2023 amount £18.64512023- £15,585).
At the balance sheet date £4,192 (2023 - £3,648) contributions were payable.
25

Youth Focus North East
Notes to the Financial Statements (continued)
For the Year Ended 31 March 2024
17.
Movement in funds
For the
ear ended 31 March 2024
At 1 April Incoming Outgoing
2023 Resources Resources
At 31 March
2024
Transfers
Unrestricted funds:
General funds
141,785
63,060 145,268)
(23,682 }
135,886
Designated funds:
Redundancy fund
85,406
16,303
101,709
Total unrestricted funds
227,191
63,060 145,268 }
(7,3791
237,595
Restricted fund
Infrastructure Support
Direct Delivery- Gateshead
Direct Delivery- Middlesbrough
Direct Delivery- Regional
48,665
69,283
183.034
18,359
272,205 (261,3591
181,060 { 166,2871
322,325 (323,1591
249,881 { 209.4841
59,511
84,056
182,564
65,771
364
7,015
Total restricted funds
319,341 1,025,471 { 960,2891
7.379
391,902
Total funds
546,523 1,088.531 (1,005,557)
629,497
For the
ear ended 31 March 2023 as restated
At 1 April Incoming Outgoing
2022 Resources Resources
At 31 March
2023
Transfers
Unrestricted funds:
General funds
246,248
71.300 { 119,8311
155,932)
141,785
Designated funds:
Redundancy fund
66,101
19,305
85,406
Total unrestricted funds
312,349
71,300 1119,8311
136,627)
227,191
Restricted fund
Infrastructure Support
Direct Delivery- Gateshead
Direct Delivery- Middlesbrough
Direct Delivery- Regional
56,532
15,772
92,072
34,115
240,783 1251,866 }
202,742 1150,650 }
326,779 1253.488 }
255,559 1285,645)
3,207
1,419
17,671
14,330
48,65
69,283
183,034
18,359
Total restricted funds
198,491 1,025,863 1941,649)
36,627
319,341
Total funds
510,840 1,097,163 11,061,480)
546,523
26

Youth Focus North East
Notes to the Financial Statements (continued)
For the Year Ended 31 March 2024
Restricted funds
Infrastructure Support
Policy and Influencing (influencing 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 infomi, develop and support the
sector)
Championing (embedding youth voice and leadership across organizations and the sector)
Capacity Building (enabling and supporting collaboration at a local and regional level)
Direct Delivery- Gateshead
Providing direct delivery work to support young people and communities in Gateshead and the immediate
surrounding areas of Tyne and Wear.
Social Action
Open AccesslDetached Provision
Health & Well-Being
Youth Voice
Skills Development
Direct Delivery- Middlesbrough
Providing direct delivery work to support young people and communities in Middlesbrough and the
immediate surrounding areas of Tees Valley.
Social AGtion
Open AccesslDetached Provision
Health & Well-Being
Youth Voice
Skills Development
Direct Delivery- Regional
Providing support to young people and communities across the North East.
Social Action
Health & Well-Being
Youth Voice
Skills Development
Redundancy Fund
This is a designated fund created by the trustees to set aside funds for potential redundancy liabilities should
projects cease.
27

Youth Focus North East
Notes to the Financial Statements (Continuod)
For the Year Ended 31 March 2024
18.
Analysis of net assets between funds
For the
ear ended 31 March 2024
General Designated Restricted
Funds
Funds
Funds
Total
Funds
Tangible fixed assets
Net current assetsllliabilities)
10,164
125,722
10,164
619,333
101,709
391,902
135,886
101,709
391.902
629,497
For the
8ar ended 31 March 2023 as restated
General Designated Restricted
Funds
Funds
Funds
Total
Funds
Tangible fixed assets
Net current assetsl{liabilities)
11,962
129.814
11,962
534,561
85.406
319,341
141,776
85,406
319,341
546,523
19.
Related party transartions
There have been no related party transactions in the current or prior year.
20.
Operating lease commitments
2024
2023
Within one year
Interest receivable
23,729
15,960
23,729
15,960
21.
Reconciliation of net incomel(expenditure) to net cash inflow from operating activities
2024
2023
Net income for the period
Adjustments for:
Interest receivable
Depreciation of tangible fixed assets
Ilncreasel in debtors
increase in creditors
82,974
35.683
(7,160)
7,003
(46,127 }
4,581
(3,234)
5,283
{ 19,057)
6.472
Net cash flow from operating activities
41,271
25,147
28