Charity No: 1101799 Company No.. 4838559 (England & Wales) Youth Focus North East (A company Ilmlted by guarantoe) Report and Flnanclal Slalements For the Year Ended 31 March 2025
Youth Focus North East Contents Page Legal and Administrative Information Trustees. Report Independent Auditors, Report 8-11 Statement of Financial Activities 12 Balance Sheet 13 Statement of Cash Flows 14 Notes to the Financial Statements 15-26
Youth Focus North East Legal and Administratlve Information For the Year Ended 31 March 2025 Board of Trustees Mr R Laycock Mr J M Sibbald Mr M Mason Mr M F Bagnall Mrs N Tullock Mr D Hesselberth Ms K M Marshall Mr N James Ms J Franks Ms M Atkinson (Chair) (Treasurer- Appolnted 14 May 2025) (Resigned 01 December 2024) (Resigned 03 July 2025) Key management Chief Executlve Officer Operatlons Manager Mr D Mccreedy Mrs C Garrity Reglsterad Offlce 21 Llddell Terrace Bensham Gateshead Tyne and Wear NE8 1YN Audltors S&W Audlt 17 Queens Lane Newcastle upon Tyne NE1 1RN Bankors Co-operatlve 8ank 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 2025 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 2025. The financlal statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Assoclation, and the Accounting and Reporting by Charille5: Statement of Recommended Practice applicable to charities preparing their accounts In accordance wilh the Financial Reporting Standard applicable in th8 UK and Republic of Ireland (FRS 102). OBJECTIVES AND ACTIVITIES Tha main objective and vislon of Youth Focus North East is to Improve the lives of young people through hlgh quallty youth work. Youth Focus North East axlst for the benefit of young people and the organlsatlons which support them. Working together Youth Focus North East. invesl in the lives of young people. to create lasting change in th8ir 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 achleve our vlslon by dellverlng a serles of activltles whlGh Include: Ensuring that young people In our region are actively invofved In the development of pollcy, projects and practlce Developlng sustalnable partnerships and enhancing our networks, to Improve practice and share knowledge Supporting organlsatlons whlch provlde servlces to young p80ple In the North East Developlng and share best practlce in youth work and services to young people Bringing Influence to reglonal and national policy whlch affects the lives of young people and the professlonals who support them. Publlc Beneflt All actlvities undertaken by Youth Focus North East subscrfbe to our charitable alms 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 aclivities undertaken by Youth Focus North East have been Informed with due regard to the guldance on publlc beneflt publlshed by the Charities Commission. ACHIEVEMENTS AND PERFORMANCE Youth Focus North East are extremely proud of the breadth, quallty and impact of our work led by our talented staff team in service of our vision to improve Ihe lives of young people through high quality youth work. This encompasses running youth clubs across our region, youlh work training, supporting young people in schools, hospitals and health settings, research initiatives and our leadership rol& within the North Easl Youth Alliance, created to support the development and sustainabillty of the people and organlsations working to improve the lives of young people across the North East. Youth Focus North East believe, and our evidence shows, it is by working in all these ways, from local grassroots youth clubs in communities to regional and national strategic work and influence. that we can best contribute to positive outcomes and fulfilling futures for all our young people.
Youth Focus North East Trustees, Report (con(InuedJ For the Year Ended 31 March 2025 In 2024, Youth Focu5 North East also d8V8loped and launched their new Strategy to guide their work over the coming y&ars. The focus will be in four areas: support- supporting front Ilne seryic8s, enabling practitioners and young people to succeed. deliver- ensuring young people are able to make informed declslons so they can achieve a successful transilion into adulthood: develop- continually identifying and assessing opportunit18s for growth in 5UPPOrt of direct youth services and sector development responding lo the evolving needs of young people and the people and organisations that support them- sustain- continuing to learn, develop and grow as an organisation ensuring we have capacity and capability to deliver our vision. Of course, the other blg news was the retlrement of Youth Focus North East's amazing Chlef Executive, K8vin Franks. Kevin lead Youth Focus North East across the North East and nationally, always wilh an unwavering commitment to young people. It's bean a privilege to work with Kevin where staff hav8 experienced close up his inspiring leadership. Thanks to Kevin, for his passion, dedication, talent and commitment over the last sixteen years. Youth Focus North East are thrilled to have appointed David Mccreedy as their new CEO and ready to plck up where Kevin leaves off in May. David has a long and impressive track record of working in th8 sector Includlng In recent years as the Dlrector of Youth Programmes. Youth Focus North East are exclted and looking forward to 2025126 to contlnue to champion high quality youth work for the benefit of young paople and the people and organisaiions that support them. Impact Report We work wlth young people to help them explore the challenges they face. to find new and dlffar8nt ways to articulate their emotions and lo harness the qualiti8S they already have and 0ft8n overlook, as well as helping th8m to develop new skills. In terms of personal d8V8lopment, durfng 2024125 we worked directly wlth 2967 young people and from our Impact measurement processes we know that Ihey OVehelmEngIY Improved thelr confidence, deveSoped their volce and social Interaction skllls, Improved thelr knowledge of ways lo make a positive change in Iheir lives and how to infomi and influence the world around them. Strategy -In recent years, we hav8 progressed sSgnSflcantty In terms of Income, range and reach of work and organlsatlonal slze. We have evolved from a largely strategic organlsatlon to one whlch brlngs together tha complementary el8ments of Infrastructure support, direct delivery and development. It Is thls evolutlon and our collectlve ambltlon that has resulted in our strategy to 'Drfve Chang8, Create Connections and Take Rlsks through Collaboratlve Approach8S' that is at the centre of all we are aimlng to achleve for young peopl8, our sector and partners. Through our Infrastructure support role. we ensure that youth sector organlsatlons get the advlce, support and representation they need to improve the circumstances of the young people and communities they work with. Thls Is provlded via these following functlons: Pollcy & Influencing Learning Champlonlng Capacity Buildlng Qualifications Our dlrect support to young people and communities is mainly delivered from our two operating c8ntr8s in Middlesbrough and Gateshead comprising youth centre, oUt8¢h work and community based activities to increase wellbeing and improve community cohesion. Having our foundations firmly rooted in youth work practice via our dlrect delivery ensures we remain connected to the young people and organlsations w8 serve through our role as an infrastructure support organisation. These dual roles are mutually beneficial 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.
Youth Focus North East Trustees, Report (contlnuedj For the Year Ended 31 March 2025 Research Work Youth Focus North East believe that research involving young people is integral to our deliv8ry work. We continue to be involved in a number of different research projects which include: Peer Action Collectiv8 NHS Charlties Together NIHR Great North Chlldren's Hospltal 8 Trainin and Consultanc During 2024. Youth Focus North East supported 211 learners, who completed CPD training. gained an accreditatlon outcome or a Youlh Work qualification. Training offered Included safeguarding, managing chall8nging behaviour and how to support visually impalred young people. 31 youth workers have gained a qualification in youth work to support their practice with young people across the reglon at either a Level 2 or Level 3 and 71 learners have gained an accredited qualifKation in supporting young people who are visually Impaired. he Enrichment Parlnershi Pllot The Enrichmenl Partnership pilot was funded through National Cltlzen Service Trust and Duke of Edlnburgh. Their aim to test whether providing centralised support to 200 mainstream secondary schools in Education Investment Areas has the potentlal to Improve thelr enrlchment offer. Youth Focus North East have b8en consultlng with young people In 7 Secondary schools across Middlesbrough and Hartlepool. From the findings during consultation, Youth Focus North East then went out to local organlsallons and provlders who offer actlvitles for young people and got over 20 organlsallons on board wlth the pilot programme, Smplementlng a range of activities Into the schools based on the wants and needs of the young people. Other elements of the pilot included Implementing a young inspectors programme and a youth board across all of the schools. Great North Children's Hos ital Youlh Focus North East have reached ov8r 150 young people wlth long tenn health condltlons, who are accessing hospital services. The project is led by Lead Youlh Worker Hannah Potter and it runs across all Newcastle Hospital Trust sites, worklng with young people aged 11-25 and supporting them through thelr Journey wlth the health services. Hannah's role Is to support long term inpatlents offering tallored 1.1 or group s8ssions on the wards. works with the wider Multi-Disciplinary Teams In Clinics to offer support to young people around the transitlon into adult services. Having now secured funding up until July 2026, Youlh Focus North East are excited to continue to grow this programme and really make a difference to young people's Ilves. FINANCIAL REVIEW Prlnclpal Fundlng Sources Youth Focus North East is funded from a variety of sources Including charitable trusts and foundations, publlc sector fundlng and earned Income. Over several years, we have built up a very strong relationship wSlh the National Lottery Communlly Fund who are a very significant funding partner for our organlsation who have funded a five year programme to develop the North East Youth Alliance with only recently a two-year continuation belng confirm8d. Youth Endowment Fund. Paul Hamlyn Foundation, Children in Need, National Citizen Service Trust and the Great North Children's Hospitsl are a substantlal supporter of our work. Successful fundraising applications have secured money from new funders for 2024125 from Gateshead Prosp8rity Fund (UKSPF). Willian Trusl, Awards 4 AII, NHS Charilies Togeth8r and NENC Research Partnership.
Youth Focus North East Trustees. Report (contlnued) For the Year Ended 31 March 2025 Investment Pollcy As at the 31 March 2025 Youth Focus North East held £87,384 in their Virgin Money instant access account. Two long term investment bonds have been maintained. However, to ensure appropriate liquidity, money is held in the Virgin Money Instant access account. to cover potential short falls in the cash flow. Youth Focus North East currently has Investment accounts wlth Cambridge and Counties and Secure Trust totalling £88,618. Reserves Pollcy Youth Focus North East belleves It is important to malntain a reserves pollcy to ensure 8ffective resource management. and to enable financial viability and longer-term sustainability. The Board of Trustees uses a continual process of carefijl financial managemenl, and will aim to review, establish and mainlain adequate reseNes lo enable Ihe organi5ation to function effectively. A cautious approach to investment is adopted, maximising income by using interest-eaming. short-term, accessible bank accounts. The Board of Trustees has established a reserves policy considerlng the financlal posltlon of the charity, the performance in recent years, and the expectations of future years. being realistic about the difficullS8s of the current economic climate. The goal is to ensure Youth Focus North East have the working capital required to enable financial vlability and longer-temi sustainability to achieve their overall charity mission. Unrestrlcted funds of the charlty have b88n dlvlded Into Iwo funds - Deslgnated and Free R8serv8S. Deslgnated Reserves will cover: Organisational liabilities covering core costs which Include rent, insurances, utillty charges, professional services - payroll, accountancy. Costs to COV8r redundancy. Worst case sc8narlo - managing the dosure of the charlty In the event of any sudden decllne In fundlng: normal stafflng and operating activities for two-month perlod. o wrap up costs (Senlor Management at reduced hours) for a two-monlh period. Free Reserv88 Include: the need to cover any cash flow shortfalls in Incoma; the posslblllty of long-tem sSckne5s or matemity; support the development of new activities which requires a p8riod of tlme prior to seeking external funding; Investment in organisational improvement (e.g. staff training); the ablllty to ralse fundlng to strengthen Infrastructure to boost long-temi stability and sustalnabillty. The current total amount for 31 March 2025 for reserrfes are: Restricted: Unrestricled: £444.640 (2024 - £391,902) £139,398 {2024- £135,886} The breakdown of unrestricted reserves boing: Designated Reserves: £95.739 (2024- £101,709) Free Reserves: £125,524 (2024 - £133,866) Youth Focus North East's ambition for overall unreslricted reserves is to 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 to ensure they are within the thresholds mentioned above.
Youth Focus North East Trustees, Report (contlnued) For the Year Ended 31 March 2025 PLANS FOR THE FUTURE In the year ahead, followlng our current business strategy. Youth Focus North East wlll focus on slrengthenlng opportunities for young people through an ambitious programme of activity. Cenlral to this is the mainlining and potential expansion of open aCsS youth provision. ensuring that more young people across the region have safe, inclusive spaces where they can bulld relationships, d8velop skills. and access the support they need. Alongside thls, we will drive forward new and exlsting so¢lal enterprise projects, providing practical pathways for young people to gain experi8nce, contribut8 to their communities, and develop their confidence and resilience. We wlll also contlnue to provlde vltal Infrastructure support to tha wlder youth sector, recognlsing th6 Importance of strong. sustalnable organisations In delivering meaningful Impact. Thls includes developlng and enhancing the workforce through training, resources. and collaboration, equipping practitioners and volunteers with the skills and confidence to respond effectively to the evolving needs of young people. By strengthening the sector as a whole, we will ensure that opportunrties for young people are embedded, accesslble, and hlgh-quality. A key priorlty throughout our work will be Ihe promolion and development of youth voice. We will create and strengthen platforms that enable young people to influence decisions at local. giOnal, and national levels, ensuring thelr perspe¢tSves are embedded wilhln pollcy and practlce. By empowering young people to lead change and shape the services designed for them, Youth Focus North East will contribute to a fulure wh8r8 young paople are recognised not only as beneficlari8s but as active partners In bullding stronger communities.
Youth Focus North East Trustees, Report (continued) For the Year Ended 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng documènts The company was established under a Memorandum of Association on 19 July 2003, which sets out the objects and powers of the charilable company. it Is govern8d under Its Artlcles 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 th8 assets of the charitable company in the event of winding up. Racrultment and appolntment of trustees Trustees of Ihe charity are drawn from youth and communty, voluntary, publlc and prlvate sectors. Each trustee is officially appolnted at the Annual General Meeting. Our trustees are reappointed on a three-year rolatlonal basis. Two trustees resign each year and have the opportunity to be reappolnted for another fixed perlod. The Chair of th8 Board is nominated from existing members and their appointment to the position takes place at Ihe AGM. Trustee Inductlon and Tralnlng Each trustee recelves an inductlon pack on Jolning the organlsatlon. outllnlng key structures, pollcles, procedures and responsibilities. The trustees each have a lob descriptlon and personal specification, outlining their role as a trust88 of the charity. Trustees also attend the Boardlstaff development day where training and plannlng Is included in the programme. Rlsk Management The trustees have examined the major strategic business and operalional risks which the charity faces and revlew these rlsks on a regular basls. Some of the risks revlewed Indude: Damage to the bulldlng, property and equlpment resultlng in costs or loss of services Sudden loss of fundlng due to claw back or poor work perfomiance Injury to staff and young people engaged In projects Slgniflcant dispute with staff or staff members leadlng to legal actlon Not preparing adequately for end of curr8nt projects leadlng to subsequent loss of work or staff Not responding effectiV8ly to serious safeguarding issues resulting in hami to individuals or others Cyber-attack into our IT systems accessing or losing data, parlicularly sensitive information We will look at emerg8ncies that affect the running of our organisation Organlsallonal structure Youth Focus North East ts governed by the Board of Trustees, conslstlng of professlonals from the publlc and voluntary sector. The Interface between strateglc and operatlonal management Is through regular board m8etings. attended by Chief Executive and Operations Manager, and separate meetings between th8 Chair and the Chief Executive. The operational management is overseen by the Chief Executive. and th8 Staff team consists of: A Director of Youth Work. Director of Youth Programmes, one Operations Manager, on8 Strategic Development Manager. three Programme Managers, one Trainlng & Development Officer. seven Lead Youth Workers. thirteen part-time Sessional Youth Workers, 5 Peer Researchers, an and two part-time Administration Offlcers. Youth Focus North East also employs consultants on a contractual basis. Approved by the board of trustees on I [::Iw4 and signed on its behalf by: R Laycock- Chair
Youth Focus North East Independent Audilors, Report to the members of Youth Focus North East For the Year Ended 31 March 2025 Oplnlon We have audited the financial statements of Youth Focus North East (the 'charitable company,) For the Year Ended 31 March 2025 which comprise the Statement of Financlal Activities, the Balance Sheel. the Cash Flow Statement and notes to the financial stalements. including a summary of slgnificant accountlng policies. The financial reporting framework that has been applied in thelr preparation Is applicable law and Unit8d Kingdom Accounting Standards, induding Financial R8POrting Standard 102 Th8 Financial Reporting standard applicable in the UK and Republic of Irgland (United Kingdom Generally Accepted Accounting Practice). In our opinlon the financial statements: give a true and fair view of the stste of the charitable company's affairs as at 31 March 2025, and of Its Incomlng resources and application of resources, indudlng its income and expenditure. for the year then ended; have been properly prepared In accordance wlth United Klngdom Generally Accepted Accountlng Practlce; and have been prepared In 8ccordance wlth the requlrements of the Companles Act 2006. Bas18 for oplnlon We conducted our audit In accordance with Intemational Standards on Audltlng (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further describ8d in the Auditorfs responsibilitSes for the audit of the financial statements section of our report. We ar8 independent of the charitable company in accordance with the elhical requirements that are relevant to our audit of the financial statements in the UK, Including the FRC'S Ethlcal Standard, and we have fulfilled our other ethical responslbilities in accordance with these requirements. We believe that the audit evldence we have obtalned Is sufficienl and appropriate lo provlde a basls for our oplnlon. Con¢lu8lons rolatlng to golng concern In audltlng the flnanclal statements, we have concluded that the trustees, use of the golng concern basls of accountlng In th8 preparation of the financlal statements is appropriate. Based on the work we hav8 P8rfomied, we have not Identified any materfal uncertalntles relatlng to events or conditions that. individually or collectively. may cast significant doubt on the group'5 or parent charitable company's abllity to continue as a going concem for a period of at least twelve months from when the financial statements are authorised for issue. Our r8sponsibilities and the responsibilities of the truste8s wilh respect to going concern are described in the relevant sections of this report. Other Informatlon The trustees are responsible for the other informalion. The other information comprises the Information included in the trustees. annual report, other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and. except to the extent otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon.
Youth Focus North East Independent Audltors. Report to the members of Youth Focus North East (contlnued) For the Year Ended 31 March 2025 In connection with our audit ofth8 financial statements, our responsibility is to read the other infomiation and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtalned In the audit or otheThvise appears to be materially misstated. If we identify such material inconslstencles or apparent material misstatements. we are required to determine whether there Is a material mlsslatement In the financial stalem8nts or a material misstatemenl of the other information. If, based on the work we have performad. w8 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. Oplnlons on other matters prescrlbod by tho Companles Act 2006 In our oplnion. based on the work undertaken In Ihe course of the audit: the Informatlon glven In the trustees, report (Incorporatlng the dlrectors, report) for the financlal year for whlch the flnanclal statements are prepared Is consistent wlth the financlal statements. and the dlrectors, report has been prepared In accordance wlth appllcable legal requirements. Matter8 on whlch wo are roqulrnd to report by excoptlon In the light of our knowledge and understanding of the charitable company and Its envlronment obtsined in the course of the audit, we have not identified material misststements in the dir8Ctors' report. We have nothlng lo report in resp8Ct of the followlng matters in relation to whbch the Companies Act 2006 requir8s us to report to you if, in our opinion: adequate accounting records have not been kept, or returns adequate for our audit have not be8n receiv8d from branches not visited by us; or the financial statements are not In agreement with the accounting records and retums; or certaln disclosures of directors, remuneration specrfied by law ar8 not made., or we have not recelved all the information and explanatlons we require for our audil. or the trustees were not entitled lo prepare the financlal statements In accordance wlth the small companies, reglme and take advantage of the small companies. exemptlons in preparlng the directors, report and from the requlrement to prepare a stral8gic report. Responslbllltles of trustees As explained more fully in the trustees, responsibilities statement sat out on page 12. the trustees (who are also the dlrectors of the charitable company for the purposes of company law) are re5pon5ible for the preparatlon of the financial stat8m8nts 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 to fraud or error. In preparing the financial statements, the trustees are responsible for assesslng Ihe charitable company's ablllty to continue as a going concem. disclosing. as applicable, matters related to golng concem and using the golng concern basis of accountlng unless the twstees either intend to liquidate the charltable company or to cease operations, or have no realistic altemative but to do so.
Youth Focus North East Independent Audltors, Report to the members of Youth Focus North East (continued) For the Year Ended 31 March 2025 Audltor's responslbllltles for the audlt of the flnanclal statements We have been appointed auditor under Ihe companies Act 2006 and we r8POrt in accordance wlth this Act. Our objecllves are to obtaln reasonabl8 assurance about whether the financlal statements as a whole ar8 free from material misstatement. whether due to fraud or error. and to issue an auditor's report that includes our oplnlon. Reasonable assurance Ss a high lev81 of assurance, but Is not a guarantee that an audit conducted in accordance wlth ISAS (UK) will always detect 8 material mlsstatement when It exlsts. Misstatements can arise from fraud or error and are considered material If, indlvidually or In the aggregate, Ih8y could reasonably be exp8Ct8d to influenc6 th8 economic decisions of users taken on the basis of these financial statements. Irregularlties, including fraud, are instances of non-compliance with laws and regulatlons. We design procedures In Ilne with our responsibllltles, outllned above. to detect materlal misstatements Sn respect of irregularities, includlng fraud. The exlent to which our procedures are capable of detecting irregularities, Including fraud, is detalled below. We obtalned a general understending of the companls legal and regulatory framework through enqulry of management concernlng thelr understanding of relevant laws and regulatlons. the enlity's policles and procedures regarding compliance, and how they identify. evaluate and account for litigation claims. We also drew on our exlstlng understanding of the company's Industy and regulation. We understand that the company complies wlth the framework through: Engaging external legal professlonals as required and making changes to internal procedures and controls as necessary. The dlrectors, close involvement In the day-to4lay runnlng of the business, meanlng that any liligation or claims would come to their attention directly. Monitorlng of updates made by regulatory bodles. In the context of the audit, considered those laws and regulations whlch determlne the fonn and content of the financlal statements. whlch are central to the company's abllity to conduct Its buslness. and wher8 there is a rlsk that failure to compty could result In material penalties. We identified the following laws and regulallons as being of slgnificance in the context of the company., The Companies Act 2006 and FRS 102 in respect of the preparation and presentalion of the financial statements. The Charities Act 2011 and the Charities: Statement of Recommended Practlce In respect of the preparation and presentation of the financial statements. We performed the following specific procedures to galn evidenc8 about compliance with the significant laws and regulatlons Identrfied above: Making enquires of twstees and management as to where they consider there to be a susceptlbility to fraud and whether they have any knowledge or suspicion of fraud; Obtalning an understanding of the internal controls establlshed to mitigate risks related to fraud or non-compliance wilh laws and regulations: Reviewing the minutes of meetings of those charged with governance; 10
Youth Focus North East Independent Audltors. Report to the members of Youth Focus North East (contlnued) For the Year Ended 31 March 2025 The senlor ststutory auditor led a discussion with senior members of the engagement team regarding the susceptlblllty of the entity's financial statements to material mlsstatement. Including how fraud might occur. The areas Idenllfled in this discussion were: Manlpulalion of tha financial statements via and management overrldlng controls. The Incorrect recognition of grants and donations resulting In the income being recognlsed In the incorrect accounting period. These areas were communicated to the other memb8rs of the engagement team not present at tha discussion. The procedures we carried out to galn evidence in the above areas Included: Performed data analylics on the general ledger against client specific criteria Obtslned third paty evidence for a sample of donatlons and grants. to ensure that It was approprlate to recognlse the Income In the financlal statements In accordance wlth the prSnclple8 of the SORP. A further descrlption of our responsibililies for the audit of the financial statements is located on the Financial Reporting Councll's website at.. www.frc.org.uklauditorsresponsibililies. This description fomis part of our auditorfs report. Uso of Our Roport This report is made solely to the charities trustees, as a body, in accordance with Part 4 of the Charltles (Accounts and Reports) Regulatlons 2008. Our audit work has been undertaken so that we mlght state to the charitablg company's members those matters we are required to state to them in an auditorfs 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 charity and the charities trustees as a body, for our audit work, for this report, or for Ihe opinions we have formed. c vt Cralg Henderson (Senlor Statutory Audltor) For and on behalf of S&W Audlt 11 L)1( Chartered Accountants and Statutory Audltors 17 Queens Lane Newcastle upon Tyne NE1 1RN 11
Youth Focus North East statement of Financlal Activities (Includlng Income and Expendlture Account) For the Year Ended 31 March 2025 Noles General Daslgnated Unrestrlcted Unrestrl¢ted Restrlcted Funds Funds Funds Total Funds 2025 Total Funds 2024 Income from: Charitable activllles Oth8r trading activities Investments 13,717 3,980 10,242 1,246,148 1,259,865 1,077,983 3,980 3,388 10.242 7,160 27,939 1,246,148 1.274.087 1,088,531 Expendlturo on: Charitable activities 19.587 1,204,220 1,223,807 1,005,557 19.587 1.204.220 1,223,807 1,005.557 Net In¢om81{8xpondlturn) 8,352 41,928 50,280 82,974 Transfers between funds 17 { 4,840) (5.970) 10,810 Net movement In funds 3,512 (5,970) 52,738 50.280 82,974 Reconclllatlon of fund Total funds brought fOard 135.886 101,709 391,902 629,497 546,523 Total fund8 carrled forward 139.398 95,739 444,640 679,777 629,497 All Income and expenditure derlve from continulng actlvltles. The statement of financlal actrvities includes all gains and losses recognised during Ihe year. 12
Youth Focus North East Balanc8 Sheet As at 31 March 2025 2025 2024 Notes Fixed assets Tanglble assets 12 13.874 10,164 Current assets Investments Debtors Cash at bank In hand 13 14 88,618 235,933 397,193 84,965 150,916 417.051 721,744 652.932 Llabllltles Creditors: amounts falllng due wilhin one year 15 (55,841) (33,599) Net current assets 665,903 619,333 Net a880l8 679,777 629,497 Charlty Funds Unrestricted funds General fund Designated funds Restricted funds 139,398 95,739 444,640 135,886 101,709 391,902 17 679,777 629,497 Th8 financial statements were approved by the Irustees on . 1121a5 and signed on thelr behalf by: J M Sibbald - Tr8asurer Company Number: 4838559 The notes on pages 15 to 26 form part of these financial statements 13
Youth Focus North East Statement of Cash Flows For the Year Ended 31 March 2025 Notes 2025 2024 Net cash flow from operatlng activities: Net cash pmvlded by operatlng actlvitles 21 (14,958) 41,271 Cash flow from Investlng actlvltles Interest received Paym&nts to acqulre tangib18 ftxed assets 10,242 (11,489) 7,160 (5,205) Net cash outnow fmm Investlng activitles (1,247 ) 1,955 Net (decrease)Ilncreaso and cash oqulval•nts (16,205) 43.226 Cash and cash equlvalents at the beginning of the year 502,016 458,790 Cash and cash equlval•nts at th? end of the year 485,811 502,016 Cash and cash equlvalonts con8lst of: Cash at bank and in hand Short term Investments 397.193 88,618 417,051 84,965 485,811 502,016 14
Youth Focus North East Notes to the Flnancial Stat8ments For the Year Ended 31 March 2025 Accountlng pollcles Basls of preparatlon of accounts The financial statements have been prepared in accordance with Accounting and Reporting by Charilies.. Stalement of Recommended Practice appllcable 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 Financlal Reporting Standard applicable in the Uniled Kingdom and Republic of Ireland (FRS 102), tha Charities Act 2011, the Companies Act 2006 and UK Gen&rally Accepted Accounting Practlce. The charity constitutes a publlc benefit entlty as deflned by FRS 102. The financial statements are prepared under the historical cost convention or Iransaction value unless othep4vise ststed in the relevant accounting policy note{s). The financial statements are prepared in sterling which Is the functional currency of the charity and rounded to the nearest £. The slgnlflcant accountlng pollcles applled In the preparatlon of these financlal statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. Golng con¢•rn The financial stalements have been pr8par8d on a going concem basis. The trustees have reviewed and consldered relevant Informatlon, Includlng the annual budget and future cash flows In maklng their assessment, Based on these assessments, given the measures that could b8 undertak8n to mitigate the current adverse conditions, and the current resources available, the trustees have concluded that they can continue to adopt the going concem basts In preparing the annual report and accounts. Funds Unrestricted funds are available for use at the discretion of the truslees in furtherance of the gen8ral objectlves of the charlty and which have not been designated for other purposes. Deslgnated funds comprfs8 unrestrlcted funds that have been set aslde by the trust8as for partlcular purposes. The aim and use of each designated funds is set out in the notes to the financial statements. Restricted funds are funds whlch are to be used in accordance with specific restrictlons Smposed by donor9 or which have been ralsed by the charity for particular purposes. The cost of raising and administ8ring such funds are charged againsl the specific fund. The aim and use of each reslrlcted fund is set out In the notes to the financial statements. 15
Youth Focus North East Notes to the Financlal Statements (contlnued) For the Year Ended 31 March 2025 Income recognlllon All income is recognised in th8 Statement of FinaneAal Activities (SOFA) wh8n the charity has entitlement to the funds, any performance conditions have been met, the amount can be measured reliably and It Is probable that the income will be recelved. Income from charitable activit18s includes income received under contract or where entitlement to grant funding Is subject to specific p8rfomance conditions and is recognised as earn8d. Grant income included in this category provides funding to support performance activities and Is recognls8d where there is entitlement, C8rtainty of recaipt and the amount can be measured with reasonable certainty. Income rec8ivad to dellver servlces over a speclfic period coverlng more than one financial year is accounted for over the speciflc period. related expenditure is accounted when incurred. Investment income relates to Interesl earned through holding assets on deposit. Expendlturo recognlllon and Irrgcovorable VAT All expenditure is accounted for on an accruals basis. Expenditure is recognised where there Is a 18gal or constructive obllgation to make payments to thlrd partles, 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 actlvity for which expenditure arose. Support cost allocatlon Support costs are thos8 that asslst the work of the charlty but do not dlrectly represent Gharltable actlvltles and Include office costs, governance costs and administrative payroll costs. They are incurred dlrectly In support of expenditure on the objects of Ihe charity. Where support costs cannol be dlrectly attributed to partScular headings they have been allocated to cost of ralslng funds and expenditure on charitable actlvltles on a basls consistent with use of the resources. Tanglble flxed ass•ts Tangible fixed assets are stated at cost (or de8med cost) or valuation less accumulated depr8cialSon and accumulated impairment losses. Cost indudes costs direcdy 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 resldual value. of each asset on a systematlc basis over Its expected useful Ilfe as follows: L8asehold improvements Fixtures and fittings Computer equipment over the term of lease 150/0 reduclng balance 33.3°A straight line 16
Youth Focus North East Notes to the Financial Statements (¢ontlnued) For the Year Ended 31 March 2025 Current asset Investments Current ass8t investments are short tem highly liquid investments and are held at fair value. These include cash on deposit and cash equivalent5 wlth a maturity of less than one year. Debtors Trade and other debtors are recognised at the settlement amount due after any trade dlscount offered. Prepayments ara valu8d at the amount prepaid net of any trade discounts due. 1.10 Cash at bank and In hand Cash at bank and cash In hand Includes cash and short term highly liquid investments wlth Instant access from the date of opening of the deposit or similar accounL 1.11 Credltors and provlslons Creditors and provisions are recognlsed where the charity has a present obligation resulting from a past event that wlll probably result In the transfer of funds to a thlrd party and the amount due to settle the obligation can be measured or estimated rellably. Creditors and provislons are normally recognised at their settlement after allowlng for any trade dlscounts due. 1.12 Flnanclal Instruments The charity only has financlal assets and financlal Ilabllltles of a klnd that quallfy as baslc flnanclal instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at thelr settlement value. 1.13 Loasgs Rentals payable under operating leases are charged to the SOFA on a stralght1Sne basis over the perfod of the lease. 1.14 Penslons The charitable company contributes to a defined contrfbutlon penslon scheme for employees. The assets of the scheme are held separately from those of the charitabla 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 charlty belng wound up. the Ilablllty In respect of the guarantee Is Ilrnlted to £1 per member of the charltable company. The address of the registered office Is glven In the charity infomiatlon In the reference and administration pag8s of these financlal statements. 17
Youth Focus North East Notes lo the Finan¢lal Statements (contlnued) For the Year Ended 31 March 2025 Comparatlves for the Statement ol Flnancial Actlvltles Notes General Deslgnated Unrestrlcted Unrestrlcted Restrlcted Funds Funds Funds Total Funds 2024 Total Funds 2023 Incom8 from: Charitabl8 activities other tradlng actlvltles 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 Expendlture on: Charltable acllvltles 45.268 960,289 1,005,557 1,061,480 45,268 960,289 1,005.557 1,081,480 Net Incomel(expondlture) 17,792 65.182 82,974 35,683 Transfers between funds 17 (23,882) 16,303 7,379 Net movement In funds (5,890) 16,303 72,561 82,974 35.683 Reconclllatlon of fund Total funds brought foD•vard 141,776 85,406 319,341 546.523 510,480 Total funds carrled forward 135,886 101.709 391,902 629.497 546,523 18
Youth Focus North East Notes to the Flnanclal Statements (contlnued) For the Year Ended 31 March 2025 Charltabl8 Activities 2025 2024 Performance related grants 1,259,865 1,077.983 Analysls by fund Unrestricted funds-general Restricted funds 13,717 1,246,148 52,512 1,025.471 Performanco relatsd grants: Natlonal Lottery Communlty Fund - NE Youth Alliance Youth Endowment Fund North Ormesby Development Fund Co-op Foundatlon - Communlty Spaces Fund Natlonal Youth Agency Tess Valley Communlty Holiday Actlvity Fund Astra Foundation Children in Need YFNE Training Centre Great North Chlldren's Hospltal Pollce and Crime Commissloner Cleveland You've Got Thls Great North Children's Hospital - Dlabetes National Lottery Awards 4 All Milllon Hours {National Lottery Communlty Fund) Paul Hamlyn Foundallon Balllnger Charitable Trust Focus Coffee House Gateshead Prosperity Fund Mlddlesbrough Youth Mutual National Citizen Service NHS Charities Together NCS Enrichment Fund Other 231.564 168,874 225,011 147,334 12,000 2,617 32,266 5,386 45,509 92.344 40,377 30,407 28,800 30,893 7,886 79,824 19,951 38.365 19,109 26.744 38,770 80,860 19,988 19,055 50.000 15.000 37,500 86,740 140,001 37,800 12.000 116.639 159.221 239,013 1,259,865 1.077,983 19
Youth Focus North East Notes to the Flnancial Statements (Contlnuedj For the Year Ended 31 March 2025 Investment Income 2025 2024 Interest recelvable 10.242 7.160 10.242 7.160 Other tradlng actlvltles 2025 2024 Fundralslng Income 3.980 3.388 3,980 3.388 Expendlture on charllable actlvltles A¢tlvltles Undertaken Dlrectly Support Costs Total 2025 Total 2024 Staff costs Dlrect project costs Travel Trainlng Communications Premlses costs Depreciation Audlt and accountancy fees Other costs 637,610 428,841 25,898 1,925 14 78,467 7.779 31,626 669.236 607,288 428.841 283.112 25,898 23,729 1,925 5,973 14 17 78,467 64,965 7,779 7,003 8,000 6,300 3,647 7,170 8,000 3,647 1,184,181 39,626 1,223,807 1,005,557 8. Allocatlon of support costs 2025 2024 Basls of allocatlon Alocation of time Invoiced Staff costs Governance costs (note 9) 31.626 8,000 31,626 6,300 39,626 37,926 Governance costs 2025 2024 Independent auditorfs fee 8,000 6,300 20
Youth Focus North East Notes to the Financial Statements (Continued) For the Year Ended 31 March 202S 10. Nel Incom81(expendlture) Thls Is stated after charglng: 2025 2024 Depreciation 7,779 7,003 11. Analysls of staff costs. trustee remunoratlon and expenses, and the cost of key management personnel The total staff costs and employee's benefits was as follows: 2025 2024 Salarles and wages Soclal securlty costs Penslon costs 620,889 49,659 22,791 576,599 12,044 18.645 693,339 607,288 The average monthly number of employees during the year was as follows: 2025 No. 41 2024 Dlrect Support 29 45 33 No employee received total employee benefits (excluding employer pension costs) of more than £60,000 (2024- none). The charity trustees neither were paid nor receNed any other benefits from employment in the year (2024 - £nlll neither were they relmbursed expenses durlng the year (2024 nll). No charity trustee recelved payment for professlonal servlces or other servlces supplied to the charity (2024- nil). The key management personnel of the charity comprfse the trustees, Chlef Executlve Officer and the Office Manager. The total amount of employee benefits received by key management personnel of the charity is £97,174 (2024- £94.056). 21
Youth Focus North East Notes to the Financial Statements (continued) For the Year Ended 31 March 2025 12. Tanglble flxed assets Flxtures, Flttlngs & Equlpment Leasehold Improvements Total Cost Al 1 April 2024 Additions 29.303 61.601 11,489 90.904 11,489 At 31 March 2025 29.303 73,090 102,393 Depreclallon At 1 April 2024 Charge for the year 29,303 51,437 7,779 80.740 7,779 At 31 March 2025 29,303 59.216 88,519 Net book value At 31 March 2025 13,874 13,874 At 31 March 2024 10.164 10.164 13. Investments 2025 2024 Short term deposits 88,618 84,965 14. Debtors 2025 2024 Trade debtors Pr6payments and accrued Income 19,664 216,269 60.711 90,205 235,933 150,916 22
Youth Focus North East Notes to the Financial Statements (¢ontinued) For the Year Ended 31 March 2025 15. Creditors: amounts tslllng due within one year 2025 2024 Trade creditors Other creditors Accruals and deferred income PAYE 3,143 4,182 38.236 10,280 1,535 11.813 9.783 10,468 55.841 33,599 16. Ponslon costs The scheme Is a deflned contrlbutlon scheme and the penslon 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 2025 amount to £22.791 {2024 - £18,645). At the balance sheet date £3,706 (2024 - £4,192) contributions were payabla. 23
Youth Focus Norlh East Notes to the Financial Statements (contlnued) For the Year Ended 31 March 2025 17. Movem8nt In funds or the Year Ended 31 March 2025 At 1 April Incomlng Outgolng 2024 Resou8$ Resources At 31 March 2025 Transfers Unrestrlcted funds: General funds 135.886 27,939 { 19,587) { 4,840) 139,398 Deslgnated funds: Redundancy fund 101.709 (5,970) 95.739 Total unrestrlcted funds 237,595 27.939 { 19,587) (10,810) 235,137 Rostrlcted fund Infrastructure Support Dlrect Dellvery - Gateshead Direct Delivery- Middlesbrough Direct Delivery- Regional 59,511 84,056 182,582 65,771 393,174 (347.456) 236.079 (260,622) 201,122 (257,182) 415.773 (338,960) 132 916 1.190 8.572 105,353 60,429 127.712 151,146 Total r•strlcted funds 391,902 1,246,148 (1,204,220) 10,810 444.640 Tolal funds 629.497 1,274,087 { 1,223,807) 679.777 For he Year Ended 31 March 2 24 At 1 Aprfl Incomlng Outgolng 2023 Resources Resourc•i At 31 March 2024 Tran8f6rs Unrestrlcted funds: General funds 141,776 63,060 (45.268) (23,682) 135,886 Deslgnated funds: Redundancy fund 85.406 16,303 101,709 Total unrestrlcted funds 227,182 63,060 (45,268) (7.379) 237,595 Restricted fund Infrastructure Support Direct Delivery - Gateshead Direct Delivery - Middlesbrough Dlrect Delivery - Regional 48,665 69.283 183,034 18,359 272.205 (261.359) 181,060 (166.287) 322,325 (323.141) 249,881 (209.494) 59.511 84,056 182,564 65,671 7,015 Total restrlcted fiinds 319.341 1,025,471 (960,289) 7,379 391,902 Total funds 546.523 1,088.531 { 1,005.557) 629,497 24
Youth Focus North East Notes to the Financlal Statements (contlnued) For the Year Ended 31 March 2025 Restricted funds Infrastructuro Support Policy and Influencing (inlluencing policy and practice on behalf of young people and the sector) Inform and Support Service Design and Improvement (supporting and deliverlng workforce development. Collect and disseminate data and research to inform, develop and support the sector) Champloning (embeddlng youth voice and18adership across organizations and th8 sector) Capacity Building (enabling and supporting collaboration at a local and r8gional level) Dlrect Dellvery- Gatèshoad Providing direct delivery work lo support young people and communiti8s In Gateshead and th8 Immediate surrounding areas of Tyne and Wear. Social Action Open AccesslDetached Provision Health & Well-Being Youth Volce Skills Development Dlrect Dellvery- Mlddlesbrough Provldlng dlrect dellvery work to support young people and communltles In Mlddlesbrough and the Immediate surrounding areas of Tees Valley. Social Action Open AccesslDetached Provision Health & Well-B8ing Youth Volce Skllls Development Dlre¢t D8llvery- Reglonal Provldlng support to young people and communities across the North East. Social Action Health & Well-Being Youth Voice Skills Development Redundancy Fund Thls Is a designated fund created by thg trustees to set aslde funds for potential redundancy Ilabllltles should projects cease. 25
Youth Focus North East Notes to Ihe Financial Statements (Contlnuèd) For the Year Ended 31 March 2025 18. Analysis of net assels between funds For th8 Year Ended 31 March 2025 General Deslgnated Rostrlcted Funds Funds Funds Total Funds Tanglble fixed assets Net current assetsl(liabllltles) 13,874 125.524 13.874 665,903 95,739 444,640 139.398 95,739 444,640 679.777 For the Y8ar Ended 31 March 2024 General Deslgnated Restrlct8d Funds Funds Funds Total Funds Tanglble flxed assets Net current assetsllliabilities) 10,164 125,722 10,164 819,333 101,709 391.902 135,886 101,709 391,902 629,497 19. Related party transactlons There have been no related party transactions in the current or prlor year. 20. Operatlng lease commllments 2025 2024 Within one year 43,088 38,318 43,088 38,318 21. Reconclllatlon of net Income to net cash (ouffiow)Ilnflow from operatlng actlvltles 2025 2024 Net Income for the perlod AdJustments for: Interest receivab18 Depreciation of tangible fixed assets (Increase) in debtors Increase in creditors 50,280 82.974 (10.242) 7.779 (85.017) 22.240 (7.160) 7.003 (46,127) 4,581 Net cash (outflow)linflow from operatlng activitles { 14.958) 41.271 26