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 OVe￿helmEngIY
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, oUt￿8¢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 aC￿sS 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 fO￿ard
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 Resou￿8$ 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