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Registered number: 04493501
Charity number: 1106341
BERKSHIRE YOUTH LTD
(A company limited by guarantee)
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
CONTENTS
Page
Roference and administralive details of tho Company. its Trustees and advisers
Trustaes. report
2-10
Independent auditors. report on the financial slatsrnents
Statement of financial activities
14
Balance sheet
15
Statement of cash flows
16
Notes to the financial statements
17-33

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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2022
Trustees
W E J Leftyvich OBE. Chair up to 17 May 2022
R G Smee MBE
A Boissel
S Atkinson
D Williams OBE
A ￿t￿elohnS
W Au51in-Bush
P Virk (resigned 13 May 20221
G Wilkinson, Chair from 17 May 2022 lapwnted 17 May 20221
Company registered number
04493501
Charity registered number
1106341
Registered office
Wallington House, 44 Watlington Street. Reading, Berkshire. RG14RJ
PatTon
Mr James Puxley. Lord Lieutenant of the Royal County of Berkshire
Chief Executivo Officer
D M Seward
Indepandent auditors
James Cowper Kreston, Reading Bridge House. George Street. Reading, RG18LS
Bankers
CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, Wesl Malling, Kent, ME19 4JQ
Natwest, 118 High Street, Slough, Berkshire, SL1 1JH
Close Brothers Savings. 10 Crown Pla￿, London, EC2A 4FT
Solicitors
Field Seymour Parkes, 1 London Street. Reading. Bertshire. RG14PN
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2022
The Trustees present their annual report together wlh the audited financial statements of the Company for the 1
April 2021 to 31 March 2022. The Annual report seNes the purposes of both a TNstees' report and a directors.
report under company law. The Trustees confirrn that the Annual report and financial statements of the
charitable company comply Mqth the current stalulory requirements. the requirements of the charitable compan¥s
governing document and the provisions of the Statement of Recommended Practice ISORPI applicable to
charities preparing their accounts in accordance the Financial Rewrting Standard applicable in the UK and
RepubliG of Ireland {FRS1021 leffeGtive 1 January 2019).
Since the Company qualifies as small under sectK)n 382 of the Companie5 Act 2006, the Strategic report
required of medium and large companie5 under the Companies Act 2006 Islralegic Report and Directors,
Report) Regulations 2013 has been omitted.
Objectives and activities
Public Benefit
Berkshire Youth operates as a Charity and the Trustees have paid due Tegard to the guidance issued by the
Charty Commission regarding public benefit. this is ouuined under the polices & objectives below
. Policies and obiectives
The objective of the charFty 15 to further the development and education of young people through leisure time
aGtivities, to help them grow to full maturity as individuals and members of SOGiety so that their conditions of life
may be improved. The objective allows the Chairty to..
establish, support and develop dubs for young peokle-
provide a platform for work related to drug51alcohol abuse, crime and other social issues,.
work towards the iniliatFon and support of relevant community projects..
provide high quality training, personal development and activity through a netrNork of national and
local partners..
work in partnership with other speualist agencies, to improve social inclusion and financial
independence for young people;
provide an opportunity for the implemenlalion of local and national government initiatives and
social development programmes, through the voluntary youth Servi￿,. and
link up with commercial organisations in a wide range of spOnsc￿d programmes and activities for
young people.
Achievamants and performance
a. Charitable activilies
April 2021 was the start of"retum to Nomial. wth no restrictions and people being asked to go back to work and
school.
This has proven to be neither slraighl forward nor easy for many, with high levels of anxiety amongst the
vulnerable communib"es, reluming lo school and work has been a challenge. Berkshire Youth has been providing
continued support through our schcols work with the mentoring programme offering 1 to 1 sessions for those
young people who are finding the transition most challenging. The schools, sports coaching has been helping
with getting young people back into activities and supporting classroom staff lo cover the range of absence
caused through posf(ive covid testing.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2022
Achievements and performance {continued}
The 2021 schc4Jl survey conducted by Berkshire YC￿th showed the level of anxiety amongst young people, not
just over covid and mental health, but the environment and fijture opportunities. The most shocking and emotive
comments were not only in the Berkshire Youth survey but also across the Oxwell survey that young people just
wanted °Kindness"_ Children and young people have seen their lives dramatically changed through the covid
pertod, but prior to that the last decades have seen cuts in services which have decimated the support
structure. YoLrth work has taken a huge hit to such an extent that unFversities are no longer offering the training
places that were available and courses have been cut from the sylabus. The survey also highlighted the need of
young people for Ihings to do out of schools. wth safe spaces rated as a priority. The pandemic and its affects
will be with us foT many years, bul coupled with the reduction of trained youth wod(ers and people entering
professions associated across the children and young peoples, womorce. the challenges will be with us for a lot
longer.
However, Beth5hire Youth has responded to the challenges and are proud to have offered young people some
real support, delivering through the school melltoring scheme. detached 5es5ions, well-being projects arKI the
regular out of school activities. Sel against all these challenges we have opened the newly refurbished Waterside
Centre in Newbury- no mean feat given the pressure of a global pandemic and supply restriction issue5. We
have continued to build on the great work in Bracknell and Slough and have created a social media platfomi to
have conversations Mryth and about young people.
The assumption that poverty in Berkshire does not exist and that young people do not require the same support
as other areas in the UK is deeply sad. with wailing lists for mental health support at an all-lime high and the
demand on food banks grO￿￿ng. Berkshire Yothh is championing the value of'prevention,, encouraging others to
invest in the long-tem) future of young people, seeirg this through the capitsl build programme and through our
everyday work. We sb"Il need lo expand the work force and encourage communities to get on board lo create
more youth offers out of school and shine a light on the need to empower communities and young people.
Despite the immense challenge we have still provided in the finanaal year 2021- 22 the following=
School Mentoring Project and Detachod Youth Work
This project was funded to identfy young people at risk of becoming involved with serious crime andlor the
county lines drugs gangs, but has been expanded to indude those young people who are at risk of exdusion.
Even with restrictions and the c105ure of schools through lock40w￿ we have been able to work wth."
227 individuals, who attended a total of 2,080 sessions and engaged with a youth worker for
12,001 hours delivered.
Newbury Town Detached Team
Continued to build on the worf( of the NeM¢)ury Town Detached Team, working closely in partnership wth other
agen¢ies we have been able to offer a regular connection for the young people of Newbury with a safe face and
contact.
Dotached work.. youth workers mel wth 3,301 young people over 373 sessions. ranging from 3
hours to 7 hours per session.
Wost Berkshire Youth Hub
The Wesl Berkshire Youth hub was created during the pandemic a5 a pilot to support young people lo access
their out of school activity, we have now built this into the central are of the Berkshire Youth website and offered
the infomiation across the six local areas of Berkshire.
We are ¢ontinualty looking at development opportunities for young people, linking these to a central web based
hub provides access for both young people and agenaes.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2022
Achievements and performance {continued}
After Schools Coachin￿SPLAT1LeaderS￿IPIWe11beingIF4y
Community Schools Coaching- The "in and after school" coaching programme consisted of a variety of activities
including PE lessons, ASC, Tag Rugby. Basketball, KS2 Mulli-Activity, KS2 Hockey, KS1 Invasion, KS1 Mulb'_
Skills and G￿nnastics. Community coaches delivered 555 sessions with 5,319 attending.
SPLAT Programme:
provides community-based sport and acb'vities ft)r young people. The team managed
20 sessions and delivered to 397 young Feople.
Leadership programme: a programme by Berkshire Youth using OCN Level 1 Leadership Qualification with
pa￿cipants covering a range of topics to aid the development of their leadership skills
20 young people gained aecreditation in this.
Wellbeing Programme: focuses on supporting young people to improve their mental heamh and wellbeing.
The programme is designed to equip participants wth daily activities that wqll aid them
in taking control of their mental wellbeing. Under the programme we delivered 15
sessions to 1,628 young people.
Fit4Youth=
unique Health and Wellbeing programme desigTred spe￿fiCallY for children and
Young People. The programme delivered 58 sessions to 148 young people.
Training
With restn"cttons Itfted we had the potential to deliver face to face again but with matemty leave we had to utili
the expertise of external trainers to deliver some of the training offer which included..
four First Aid courses to 27 participants
one Young First Aiders course to 90 partiupants
first aid training as part of a wider Drivestart programme
three Universal Safeguarding Children to 21 partiapanls
one Designated Safeguarding Lead course to 5 pa￿CipanIS
One Equality & Diversity course to 9 participants
One Mentoring Programme wth Reading Universty
Leadership Academy- 20 participants
Duke of Edinburgh Award
The VFrtual award programme has provided young people wrth the opportunty to engage with the award scheme
in a manneT Suitable to their lifestye and available resources. During this pandemic year..
33 Gold participants were registered,. 2 completed
42 Silver participants were registered., 14 participants completed full award
111 Bronze part¢cipanls were registered.. 53participanls achieved full award.. 20 participants
achieved the Certificate of Achievemenl
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2022
Achievements and performance {continued}
The Wayz
BeTkshire Youth is very proud of the work delivered from and OLrt of the Wayz Youth Centre in Bracknell. The
team at the Wayz has provided access fvnding for youth work at the Centre through detached work, offering a
52-week programme of school support, summer holiday schemes and after-school activities across the
pandemic year.. the team has supported=
An average of 114 young people attending youth sessions each quarter via face to face sessions
or zoom
12 young volunteers
Accredited qualrficalions- 15 Youth Achievement Awards. 20 Fulureproof, 10 First Aid. 10 Health
& Safety, 8 Elevate programme
32 referrals received from outside agencies plus 35 requested focused engagements in etther
primary or secondary schools
273 young people reached through detsched work
266 young people reached through mobile youth hub
The Waterside Centre
We are open,. in the midst of dosures and cuts Berkshire Youth has been abte lo open the Waterside Centre and
not only open but offer a programme to young people which indudes= Climbing, Canoeing, Holiday activities with
Food, Dancing and Singing workshops, Boxing taster sessions. a Boxing club and B0￿MiSe a divisionary
scheme. We have also provided community events and activities and fed the communty wth a firsl-rate Café.
inclusive of the diverse populabon of Newbury.
The holiday and after school projects have induded wjung people of refugee status and a$￿uM seekers.
Through these sessions we have had 1,134 young people engaged in a variety of activities at the Waterside
Centre.
Berkshire Youth has been an integral part of the Britwell Yryjth and Community Project for over 50 years. The
support and guidance they provide is pertinent for many reasons lo a small organisation such as Bri￿11.
Firsly, David Seward who is the CEO for Berkshire Youth is also the Chair of the board of Trustees at Britwell.
The expertise and experien￿ he brings is very helpful as il gives a different perspective on the youth work
BrrbNell is delivering in the most deprived ward of Slough. When BribNell needed gLtidance with making an
application to the National Lottery, David took the lime out to not only share his input bul also put us in touch with
a grants officer Berkshire Youth work dosely with, so that we could have a third perspective and make the
best possible application.
Secondly. as Berffshire Youth has a large scope and nelwork within the wider community, this gives a small
organisation such as BritrKell more exposure as well. An example of this is that currently both organisations are
in the running for £500 from their local Asda stores al the same time. The group with the most votes al each
store wns £500 and when Berkshire Youth has been advertising this, they have also been advertising for Britsvell
as well. getting us the chance to win more community votes.
This past year has seen Britwell finally be able deliv?r roller-skating sessions which were due to take place just
before the Covid-19 pandemic started. A weekly film club has also started this past year which wqll focu5 on how
young people can recover post the pandemic. These various projects have been taking place on top of the
regular evening sessions as well as the daytime holiday club sessions. Things have started to go back to nomial
with attendance numbers exceeding 60 young people for each session and rf BribNell is ever short staffed,
Berkshire Youth is always ready to lend a helping hand by having a youth worker join the session.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2022
Achievements and performance {continued}
Br[￿ell is enomiously grateful for the support that Berkshire YoLrth has ￿een able to provide over the last 50
years. Whether it be HR, accounting, project delivery etc. the staff are atways ready and wqlling to lend a helping
hand and without this we would struggle to deliver our Service to the young people in Bribmell.
Clubs
Club development has been a challenge for many rx)mmunilies over the last few years, seeing a decline in the
number of youth groups operating through volunteers,. we have supwrted 25 dubs over the year.
b. A tribute to Torry Mason
During this year Berkshire Youth paid tribute to Terry Mason OBE who was one of the longest seNing Trustees
and supporter5 of youth work. TeTry had been with Berkshire Youth Sin￿ the days of BeTk5hiTe Association of
Boys Club5 and Berkshire Club5 for Young People right up lo the current day. As the former chaimian of the
Youth magistrate board, he recognvzed the value of preventative youth woth and the engagement by young
people in positive actlvities.
Financial review
a. Going concern
The forecast of income and expenditure for financial the year 2022 to 2023 shows a good spread of grants and
contracts, there is little relian￿ on major fijnders and the risk has been spread across donors and income.
At the lime of approving the financial statements for 21-22, the trustees have a reasonable expectation that the
charity has adequate resources lo continue in operational existence for the foreseeable future. Thus. the
trustees continue to adopt the going concern basis of accounting in the Cu￿ent year.
The pandemic will have long temi effect on the schooling and behaviourslexpectations of young people, we
understand through local and national research that young people are looking for more support activities. things
to do and safe places out of school.
The demand for our service is currently growng which is putting pressure on staffing. The investment in Training
and development wll help to mitigate this risk.
b. Reserves policy
The Trustees have established a policy Mthereby the unrestricted funds not committed or invested in tangible
fixed assets I'lhe free reserves,) held by the charity should be betrNeen 3 and 9 months of the resources
expended, which equates lo ￿tr￿een £120.000 and £360,000 in general funds. At this level, the Trustees feel
that they would be able to continue the current aclwilies ol the charity in the event of a significant drop in fundirKJ.
If this happens, il would obviously then be necessary lo consider how the fvnding would be replaced or activities
changed. Currently free reserves amount to £116.002.
Our reserves at the year-end comprise"
Restricted funds for projects
Funds invested in fixed asset5
Designated funds
Free reserves
Total
£239.574
£17,803
£126.315
£116.002
£499,634
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2022
c. Financial review
In the financial year our income exceeded expendiknre by £74,808. This is a significant improvement from the
figure presented to the board of trustees at the start of the financial year which forecast a significant defi￿t.
Berkshire Youth has established partnerships with several new organisations, notably, Henry Smith, Charfes
Hayward, Garfteld Weston, Department for Working Pension, West Berkshire Council.
This has enabled Berkshire Youth to diversify its SoUr￿S income which has made the organisab'on more
)Inancially secure.
At June 2022 the organisation has improved visibility of income for the current year where 88% of the forecast
income has been committed by funders.
d. Explanation of transfer of r8siriei8d to d8signatad funds
At the end of the year it wa5 decided to re4esignate £120K from restricted to unrestricted funds for the
development of youth work, leadership and volunteer training across the Berkshire Youth staff and network .
Structure, govemance and management
. Governing document
The charity is controlled by its governing document, a deed of trust, arKI constitutes a limited company, limited by
guarantee, as defined by the Companies Act 2006, reviewed and updated 2017.
b. Organisational structure
Berkshire Youth currently has 8 trustees of the chaiity Md)0 meet quarterfy and are responsible for the strategic
direction and policies of the charity. The directors are from a range of professional backgrounds relevant to the
woth of the charity.
The Honorary Treasurer sits on the committee but has no voting rights.
A scheme of delegation is in place and day to day responsibility for provision of services rest wth the Chief
Executive Officer along with the Operations Direct￿ and Financial Administrator.
The Chief Executive Officer is responsible for ensuring that the charity delwers the services specified and that
key performance indicators are met_ The Operations Director has responsibility for the day lo day management
of the team and oversight of contracts- ensuring staff have regular supefvision and access to training will
enhance skills and wo)l(ing practice in line with gc>od pr2Cti¢es.
c. Remuneration of key personn81
The Trustees are responsible for setknng the pay and remuneration of key management personnel.
Remuneration is set once certain factors are considered. These factors include market rates of pay and
benchmarks against other charities.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2022
Structure, govemance and management {continuedl
d. Recruitment and appointment of directors
The Directors of the company are also charity trustees for the purpose of the charity law. The Directors of
Berkshire Youth are elected for 3 years after which they must be re-elected at the Annual General Meeting.
All Directors of Berkshire Youth give their time volunlarity and receive no benefits from the charity. Any expenses
reclaimed from the charity are set out in note 14 of the accounts.
The focus of the w(#* of Berkshire Youth is on young people and the Directors represent members of the
community who can support and influence the objectives of the charity. Berkshire Youth works to ident
representation from young people on the Board of the charity.
e. Diractors induction and trnining
Directors of Berkshire Youth are encouraged and assigned to a member of the staff team lo understand the day
to day delivery of services. New Trustees are provided with an induction book, job description and relevant
governing documents alongside Ihe essential Iruslee" booklets provided by the Charity Commission and
additional Trustee training has been undertaken through Amond Tree Strategic Consulting.
f. Risk management
The trustees have identified and regularly review the risks to which the charity is exposed. As part of this
process, the trustees have in place appropriate cantrols to provide reasonable assurance against fraud and
error.
The tnjstees have clear policies outlining their expectations for service delivery. The policies include risk
assessment of all activities lo ensure the safeguarding of the young people, employees and twstees induding
the Patron and President.
The management of risk covers every aspect of the Organisations work. and as such an evolving management
matrix has been established for constant review. The Trustee5 review the matrix as a standing item at every
quartedy board meeting. Al risks associated to the w'ork of Berkshire Youth including direct delivery and extemal
force5 are reviewed and graded accordingly.
Plans for future periods
rate
nd
riori
The strategy of Berkshire Youth is to support young people in their local communities across the county.
developing and delivering opportunities for young people lo engage in positive activities, Nthich encourage
personal development and direct them away from risky behaviours, which are not only personally damaging but
also cause long-temi costs to their communities and the public finances.
Through local community engagement and an active programme of personal development we support young
people to become active citizens. fully engaged in social action.
We aim to be the 'go to" organisation in Berkshire for youth support and youth service. The Vol￿ of young
people in the area. This is particularly true Sin￿ all the statutory authoritie5 in the county have ￿thdraw￿ from
universal youth Servi￿ provision.
We continue to be proactive in seeking out and creating opportuntties for transfomiative change in communities,
so each community can lake responsibility for their own young people and recognise those young people as
valued community members. who make positive contiibulions.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2022
Plans for future periods {continued}
As part of this strategy, we are continuing to maintain the range of activities we offer, wherever funding has been
obtained.
Over the next three years our objectives are to:
Continue to maintain our relationship wÉth the existing 'lnspired Facilities,, independent flagship youth centres
supported by Berkshire Youth.
Expand the opportunities provided from the ne￿Y refurbished Waterside Centre Newbury.
Maintain a structured activity programme which enables young people to experience new activities and
address healthy lifestyle choices.
Develop a transitional offer for young people, Ihrough school and into adolescence, building on prev¢ous
experience w5th supporting young people through the transition from primary lo secondary school.
Through our Leadership Academy. further develop a volunteering framework engaging young people and
community members to work together to identify and address local needs.
Through appropriate training opportunits'es, provide communities wth the tools to SUPF)Ort quality youth work.
Promote the work of Berkshire YoLFlh to commercial and corporate partners.
To deliver this ambitious strategy, we need to diversfy and extend our funding base. This means both exploring
new sources of funding and securing increased or longer-temi funding from existing funders. Our aim, over three
years, is to pul in place a sustainable and diverse fvnding base to provide continuity for the fvture, and in
pa￿CUlar to increase the proportion of our funding that is unrestricted.
The trustees have taken account of new GDPR regulation5 and a5 a consequence identrfied pr￿sSes that
allow us to identify suitable and appropriate opportunities for accessing public trust5 and individual
philanthropists.
Berkshire Youth seeks addrtional support Mthere needed through its ne￿Ork of friends and members cU￿entlY
we do not approach the general public.
Priorities We have identified four fundraising priorities into which we are continuing to inject focussed effort land
in some cases resource) over the next three years. These are"
Bid ￿￿ting Ifor grants andlor contracts from a wide range of sources) including the statutory sector, trusts
and foundations. Housing Associations etc. Part of this work includes contracting for fundraisinglbid-writing
expertise.
Further developing philanthropic giving in Berkshire for youth support services through our President. Patron,
Trustees, staff and others, returning to the original roots of finance for Berkshire Youth.
Developing corporatelbusiness funding lin cash and in kind) of various fomis including sponsorship.
donations, use of facilities, volunteering etc.
Developing and launching a capital appeal.
Development of tradedlpaid-for services {whether paid for by participants. clubs. schools or bu5ine5se51 wll
undertaken in an organic way, seeking out and capilalising on opportunities as they present theTnselves and
extending our offer incrementally wthout taking 5ignrficant risks (e.g. making significant investment} until the
market potential and price points are more cleady understood.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2022
Statement of Trustees. responsibilities
The Trustees (who are also the directOTS of the Cornpany for the purposes of company lawl are responsible for
preparing the Trustees. report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practscel.
Company law requires the Trustees to prepare financial statements for each financial . Under company law, the
Trustees must not approve the financial statements unless they are satisfied that they give a tNe and fair view of
the state of affairs of the Company and of its incoming resources and application of resources, induding its
income and expenditure, for that period. In preparing these financial statements, the Trustees are required to..
select suitable acwunting polictre5 and then apply them cDnsi5tently'.
obseNe the methods and principles of the Charities SORP {FRS 1021,.
make judgments and accounb.ng eslimales that are reasonable and prudent.
slate whether applicable UK Accounting Standards IFRS 1021 have been followed. subject to any material
departures disclosed and explained in the financial statements.,
prepare the finanaal statements on the going concem basis unless it is inappropriate to presume that the
Company will continue in business.
The Trustee5 are responsible for keeping adequate accounting records that are sufficient to show and explain
the Companls transactions and disclose reasonable accuracy al any time the financial position of the
Company and enable them lo ensure that the financial statements comply with the Companies Act 2006. They
are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the
prevention and deteth.on of fraud and other iffegularities.
Disclosure of information to auditors
Each of the persons who are Trustees at the time when this Tru$*ees' report is approved has confimied that:
so far as that Trustee is aware. there is no relevant audit infonmation of whic* the charit￿5 auditors are
unaware, and
that Trustee has taken all the steps that ought to have been tsken as a Trustee in order lo be aware of
any relevant audit information and to establish that the chaiitls auditors are aware of that infonnalion.
Auditors
The auditors, James Cowper Kreslon, have indicated their willingness to continue in office. The designated
Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.
Approved by order of the members of the board of Trustees and stgned on their behalf by."
W E J Leftwich OBE
Chair of Board
Dale: 08 Augu$t 2022
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF BERKSHIRE YOUTH LTD
Opinion
We have audiled Ihe financial statements of Be￿shIre Youth Ltd {the 'charitable compan¥) for the year ended
31 March 2022 which comprise the Stslement of financial activities, the Balance sheet, the Statement of cash
flows and the related notes, incIL￿ing a summary of significant accounting poliaes. The financial reporting
framewotk that has been applied in their Pfeparalion 15 appliGable law and Untted lfjngdoni AGwunting
Standards, including Financial Reporting Slandard 102 The Financial Reporting Standard applicable in the UK
and Republic of Ireland, (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial staternents=
give a true and fair view of the slate of the charitable companys affairs as at 31 March 2022 and of rts
incoming resources and application of resources, including its income and expenditure for the year then
ended..
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice,. and
have been prepared in accordance with the requirement5 of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance wth Intemalional Standards on Auditing {UKI IISAS IUKII and applicable
law. Our responsibilities under those standards are fvrther described in the Auditors, responsibilities for the audit
of the financial statements section of our report. We are independent of the charitable company in accordance
with the ethical requirement5 that are relevant to our audit of the financial statements in the United lthngdom.
including the Financial Reporting Counal's Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is
sufficient and appropriate lo provide a basis for our cpinion.
Conclusions relating to going concern
In auditing the financial slatements, we have concluded that the Trustees. use of the going concern basis of
accounting in the preparation of the ffinan￿al statements is appropriate.
Based on the woth we have perfom)ed. we have not identified any material uncertainties relating to events or
conditions that. individually or collectively, may cast significant doubt on the charitable company's ability to
continue as a going concem for a period of at least trNelve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the Trustees wth respect to going concem are described in the
relevant sections of this rewL
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF BERKSHIRE YOUTH LTD (CONTINUED)
Other information
The other infomialion comprises the infomation included in the Annual report other than the financial statements
and our Auditors, report thereon. The Trustees are responsible for the other infomalion ￿ntained within the
Annual report. Our opinion on the financial statemen15 does not eover the other information and. except to the
extent othepmse explirAIIy stated in our report. we do not expre55 any fomi of a55uranGe GQTrGIu5i0n thereon. Our
responsibility is to read the other infomation and, in doing so. consider whether the other infomiation is
materially inconsistent wth the financial statements Of our knovdedge obtained in the course of the audit, or
other4¢ise appears to be malertally mi5slated. If we identrfy such material inconsistencies or apparent material
misstatements, we are required to determine whether this gives rise lo a material misstatement in the financial
statements themselve5. If, based on the work we have perfomied. we condude that there is a material
misstatement of this other information, we are required lo report that fact.
We have nothing to report in this regard.
Opinion on other matters prescribed by the Companies Act 2006
In our Opini￿?, based on the woth undertaken in the course of the audit".
the infomiation gNen in the Trustees, Report for the financial year for which the financial Statements are
prepared is consistent with the financial statements.
the Trustees. Rep)rt has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of our kno￿edge and understanding of the charitable company and its environment obtained in the
course of the audit. we have not identified material misstatements in the Trustees. Report.
We have nothing to report in respect of the following matters in relation lo which Companies Act 2006 requires
us lo report to you if. in our opinion-
adequate accounting records have not been kept, or retLErns adequate for our audit have not been
received from branches not visited by us- or
the financial statements are not in agreement with the accounting records and retums- or
certain disclosures of Trustees, remuneration spectfied by law are not made., or
we have not received all the information and explanations we require for our audit- or
the Tnjslees were not entitled to prepare the financial statements in accordance wqth the small companies
regime and take advantage of the small cornpanies, exemptions in preparing the Trustees, Report and
from the requirement to prepare a Strategic Report.
Rosponsibililies of trusteès
As explained more fully in the Trustees, responsibilities statement, the Trustees (who are also the directors of the
charitable company for the purposes of company lawl are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such intemal control as the
Trustees delemiine is necessary to enable the preparation of financial statements that are free from material
misstatement. whether due lo fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charilable companys ability
to continue as a going concem. disclosing, as applicable. matters related lo going concem and using the going
concem basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease
operations. or have no realistic alternative but lo do so.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF BERKSHIRE YOUTH LTD (CONTINUED)
Auditors. responsibilities for the audit of tha financial ststemenis
Our objectives are to obtsin reasonable assurance about whether the financial statements as a whole are free
from material misstatement. whether due to fraud or error, and to issue an Auditors. report that includes our
opinion. Reasonable assurance is a high level of assuran￿, but 15 not a guarantee that an audit conducted in
accordanot ISA5 (UK) will alway5 detecl a Mate￿al mi55tatement when it exists. Mis5tatenientS Gan arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably
expected to influence the eeonomic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design procedures
in line wth our responsibilities, outlined above, to detect material misstatements in respect of irregularities,
including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is
detailed below..
Enquiry of management and those Cha￿ wth governan￿ around actual and potential litigation and
claims-
Reviewing minutes of meetings of those charstd with govemance.,
Reviewing finanaal statement disclosures and testing to supporting documentation to assess compliance
with applicable laws and regulations-,
Performing audit work lo address the risk of irregularities due to management override of controls,
including testing of joumal entries and other adjustments for appropriateness, evaluating the business
rationale of 5ignfficant transactions outside the nomial ￿)urSe of business and reviewing accounting
estimates for evidence of Emas.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at..
This descnption foms part of our
Auditors. report.
Use of our report
This report is made solely to the charitable companls members, as a body, in accordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable
companys members those matters we are required lo state to them in an Auditors. report and for no other
purpose. To the fvllest extent permitted by law, we do not accept or assume responsibilty to anyone other than
the charitable company and its members. as a body, for OUT audit work. for this report. or for the opini1￿S we
have fomied.
Darren O'connor Bsc (Honsl FCCAACA (Senior statutory auditor)
for and on behalf of
James Cowper Kreston
Chartefed Accountants and Statutory Auditor
Reading Bridge House
George Street
Reading
RG18LS
Date: 2 September 2022
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2022
Uniesirieted
funds
2022
Restricied
funds
2022
Total
funds
2022
Total
funds
2021
Note
Income from:
Donations and legacies
Charitable activities-
Support
Action
Clubs
10,009
12.804
22,813
5,776
33.275
33,275
281,088
560,381
24,328
113,087
970
2,470
3,232
50.249
289.142
347.332
30,297
54,369
520
1.326
31.336
281.088
560.381
Training and development
Activities
24,328
51,914
970
2.470
61,173
Other trading activlbes
Investments
Other incc*ne
2.738
Total income
123,460
918.184
1,041,644
810,347
Expenditure on:
Raising lunds
haritable athivitie5-
12,612
12,612
14,048
1016
Support
Action
33,275
18,010
66.283
29.064
25.217
30.540
33,275
196,024
591,365
29,064
73,956
30,540
50,249
294,352
409.663
46,433
49,973
23.694
178.014
525.082
Clubs
Training and development
Activities
Other charitable costs
48.739
11
Total expenditure
215,001
751.835
966,836
888,412
Net (expenditurellincome
Transfers between funds
191,5411
132,849
166,349
(132,849)
74,808
178,065)
18
Net rnovement in funds
41.308
33,500
74,808
178,065)
Reconciliation of funds:
Total funds brought forward
Net movement in funds
218,752
41,308
206.074
33,500
424,826
74,808
502,891
178,065)
Total funds carried for4vard
260.060
239,574
499,634
424,826
The Statement of Financial Activities includes all gains and losses recognised in the year.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
REGISTERED NUMBER: 04493501
BALANCE SHEET
AS AT 31 MARCH 2022
2022
2021
Note
Fixed assets
Tangible assets
Current assets
15
17.803
6,150
Debtors
Cash at bank and in hand
16
77.716
513,938
86.682
504.301
591,654
590,983
Creditors.. amounts falling due wthin one
year
17
{109.8231
(172.3071
Not current assets
481.831
418,676
Total assets less current liabilities
499.634
424,826
Total net assets
499.634
424,826
Charity funds
Restricted funds
18
239,574
260.060
206,074
218,752
Unrestricted f¥Jnds
18
Total funds
499.634
424,826
The Trustees acknovAedge their responsibilities for complwng wth the requirements of the Act wth respect to
accounting records and preparation of financial 5talements.
The financial statemerrts have been prepared in accordance wth the provisions applicable to entities subject to
the small companie5 regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
W E J Leftwich OBE
Chair of Board
Dale=08 Augu512022
The notes on pages 17 to 33 fomi part of these financial statements.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2022
2022
2021
Noi8
Cash flows from operating activitios
Nel cash used in operating activities
21
16,461
26,082
Cash flows from investing activities
Bank interest
2,470
(9,294)
1,326
14,369)
Purchase of tangible fixed assets
Net cash used in investing activities
(6,824)
13,0431
Change in cash and cash equivalents in the year
9.637
23.039
Cash and cash equivalents al the beginning of the year
504.301
481.262
Cash and cash equivalents al the end of the year
22
513.938
504,301
The notes on pages 17 to 33 fom part of these financial statemenls
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Gan8ral infomiation
Berkshire Youth Ltd is a private company. incorporated in England and limited by guarantee. The
registered office and princspal place of trade of the Company in the year was Wallington House. 44
Wallington Street, Reading. Berkshire, RG14RJ.
Accounting polieies
2.1 Basis of preparation of financial statements
The financial slatements have been prepared in accordance with the Charities SORP {FRS 1021
Accounting and Reporting by Charities" Statement of Recommended Practi￿ applicable lo charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 (effective 1 January 2015), the Finanaal Reporting Standard
applicable in the UK and Republic of Ireland {FRS 1021 and the Companies Act 2006.
Berkshire Youth Ltd meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise slated in the
relevant accounting policy.
2.2 Company status
The company is a conipany limited by guarantee. The members of the conipany are tlie Trustees
named on page 1. In the event of the company being wound up, the liability in respect of the
guarantee is limited to £10 per member of the company. The Companls registered office and
prinapal place of business is Watlinglon House. 44 Watlington Street. Reading, Berkshire, RG14RJ.
The companWs principal activity is that of the provision of youth work services.
2.3 Incom8
AJI income is reeognised onee the Company has entitlement to the income. it is probable that the
income wqll be received and the amount of income receivable can be measured reliably.
For legacies. entitlement is taken as the eadier of the date on which either.. the company is aware
that probate has been granted, the estate has been finalised and notification has been made by the
execulorlsl to the Trust that a distribution will be made, or when a distribution is received from the
estate_ Receipt of a legacy, in whole or in part, is only considered probable when the amount can be
measured reliably and the company has been r￿tiffied of the executorfs intention to make a
distribution. Where legacies have been notified lo the company, or the company is aware of the
granting of probate, and the criteria for income recognition have not been met, then the legacy is
treated as a contingent asset and disclosed rf material.
Where the donated gocxj is a fixed asset, it is measured at fair value. unless it is impractical to
measure this reliably, in which case the cost of the item to the donor should be used. The gain is
recognised as income from donations and a corresponding amount is included in the appropriate
fixed asset class and depreciated over Ihe useful economic life in accordance with the Compan¥s
accounting policies.
On receipt, donated professional services and facilities are recognised on the basis of the value of
the gift to the Company which is the amount rt would have been willing to pay to obtain services or
faalrties of equivalent economic benefft on the open market; a corresponding amount is then
recognised in expenditure in the period ol rec￿Pt.
Income lax recoverable in relation to donations received under Gift Aid or deeds of covenant is
recognised at the time of Ihe donation.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Accounting polieies {continuodl
2.3 Incom8 (continued)
Income tax recoverable in relation to inveslment income is recognised at the time the investment
income is receivable.
Other income is recognised in the period in which it is receivable and to the extent the good5 have
been provided or on completion of the service.
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefft
to a third paty, it is probable that a transfer of economic benefits will be required in setuement and
the amount of the obligation can be measured reliabSy. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each activity. Direct costs attribulable to a single activty are allocated directly
to that activity. Shared costs which contribute to more than one activity and support costs which are
nol attributable lo a single activity are apportioned betrNeen those activities on a basis consistent wf(h
the use of resources. Central staff costs are all(￿ted on the basis of time spent, and depreciation
charge5 allocated on the portion of the asset's use.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs
of disseminating infom)ation in SUPFX)rt of the charttable activities. Govemance costs are those
incurred in connection wth administration of the company and compliance wth constitutional and
ststutory requirements.
Costs of generating ftEnds are cost5 incurred in attract4ng voluntary income. and those inCu￿ed in
trading activities that ￿se funds.
Charrtable activib.es and Govemance costs are costs incurred on the companls operations, induding
support costs and costs relats.ng lo the govemance of the company apportioned to charitable
activrties.
2.5 Interest receivable
Interest on funds held on deposit is included receivable and the amount can be measured
reliably by the company., this is nomally ￿pon notification of the interest paid or payable by the Bank.
2.6 Taxation
The Company is ￿nSIdered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act
2010 and therefore il meets the definition of a charitable company for UK corporation Lix purposes.
Accordingly, the Company is polenlialty exempt from taxation in respect of income or capital gains
received ￿1th1n categortes covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are
applied exdusively to charitable purposes.
2.7 Tangible fixed assets and depreciation
Tangible fixed assets are initially recc#3nised at cosl. After recc#Jnition. under the cost model. tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Accounting polieies {continuodl
2.7 Tangible fixed assets and depreciation {cominued)
Depreciation is charged so as to allocatè the c05t of tangible fixed assets less their residual value
over their estimated useful live5. Using the 5traight4ine method.
Depreciation is provided on the following bases-.
Motor vehicles
Fixtures and fittings
Office equipment
25% straight line
10% straight line
33% straight line
2.8 Debtors
Trade and other debtors are recognised al the settlement amount after any trade discount offered.
Prepayrnents are valued al the amount prepaid nel of any trade discounts due.
2.9 Cash at bank and in hand
Cash at bank and in hand indudes cash and sl)ort-temi highly liquid investments wth a short maturity
of three month5 or less from the date of acquisition or opening of the deposit or similar account.
2.10 Liabilities
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliably. Liabilitie5 are recognised at the amount that the company
anticipates rt will pay to setue the debt or the amount it has received as advanced payments for the
goods or services it must provide. Provisions are measured at the best estimate of the amounts
required to settEe the obligation. Where the effect of the time value of money is material. the provision
is based on the present value of those amounts, discounted at the pre-tax discount rate that reftects
the risks specffic lo the liability- The unN%qnding of the discount is recognised within interest payable
and similar charges.
2.11 Operating leases
Rentals paid under operating leases are charged to the Statement of financial activities on a straight-
line basis over the lease lem7.
2.12 Pensions
The Company operates a defined eontfibution pension scheme and the pension charge represents
the amount5 payable by the Company to the fund in respect of the year.
The Company is a member of a multiemployer plan. Where il is rtot possible for the Company to
obtain suffiaent information to enable il to account for the plan as a defined benefit plan, il accounts
for the plan as a defined contribution plan.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Accounting polieies {continuodl
2.13 Fund accounting
General funds are unre51ricted funds which are available for use at the di5CTetion of the Trustees in
furtheranGe of the general objeGtive5 of the Company and whith have not beetb designated for olher
purposes.
Designated funds comprise unrestricted fund5 that have been Sel aside by the Tru5tee5 for particular
purposes. The aim arKI use of each designated fund is set out in the notes to the financial
statements.
Investment income, gains and losses are allocated to the appropriate fijnd.
Critical accounting estimates and areas of judgment
Estimates and judgments are continually evaluated and are based on historical experience and other
factors. including expectations of fvture events that are believed to be reasonable under the
circumstsnces.
Critical accounting estimates and a5sumptions.'
The Company makes estimates and assumptions concerning the future. The resulting accounting
estimates and assumptions will. by definition. seldom equal the related actual results. The estimates and
assumptions that have a significant risk of causing a material adiustmenl to the carrying amounts of
assets and liabilities wthin the nexl financial year are discussed below.
Tangible fixed assets
Tangible fixed assets are depreciated over their useful lives taking into account residual values, where
appropriate. The actual lives of the assets and residual values are assessed annually and may vary
depending on a number of factors. Residual value assessments consider i￿ueS such as the remaning
life of the asset and projected disposal values.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Ineoma from donations and legacies
Unrastrictad Restricied
funds
funds
2022
2022
Total
funds
2022
Total
funds
2021
Donations 2022
10,009
12,804
22.813
5.776
Donations 2021
5,776
5,776
Income from other trading activities
Income from fundraising events
Unrestricted
funds
2022
Total
funds
2022
Total
funds
2021
Fundraising 2022
970
970
520
Fundraising 2021
520
520
Investment income
Unrestricted
funds
2022
Total
funds
2022
Total
funds
2021
Invesknent income 2022
2,470
2.470
1.326
Investsnent income 2021
1,326
1.326
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Ineoming resourcas from chariiable activitias
2022
2021
Support
Other income
Grants
7.886
25.389
50.249
33.275
50.249
Action
Other income
Grants
15.119
265.969
289.142
281.088
289.142
Clubs
Other income
Grants
40.480
519.901
28,199
319.133
560.381
347.332
Activities
other income
Grants
20.467
92,620
5,991
48,378
113,087
54,369
Training and development
other income
Grants
14.875
9.453
24.142
6,155
24,328
30,297
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Grant
2022
2021
Grants received included in tho al)ovo. are as follows:
Anton Jurgens Charitable Trust
Awards for all
4.000
9.914
9.945
109,932
30.202
Bamados
BBC Children In Need
Beatrice Laing Trust
Berkshire Community Foundation
Bemard Sunley Foundation
Bracknell Forest Council Children. Young People and Leaming Directorate
Bracknell Forest Youth SeNice
30.202
5,000
34,158
50.000
55,380
14.500
25.000
55.380
14.500
25.000
26,714
1,888
25.000
3,000
2,000
43,355
4.800
206.188
2.400
7.565
29.167
Charles Hayward Foundation
Department for Working Pension - flexible Support Fund
Education & Skills Funding Agency- ESFA
Garfield Weston Foundation
Gerald Palmer Eling Gharitable Trust
Get Berkshire Active
3,ODO
2,500
20,877
Greenham Trust Ltd
Greenham Trust Ltd - lets get active
Greenham Trust The Good Exthange
Johnnie Johnson Trust
NAGBC- National Association of Gids & Boys Clubs- Kickstart programme
Newbury Town Council
Police and Crime Commissioner from the Home offi￿ Eaty Intervention
YoLrth Fund
89.970
12,500
58,350
5,500
2.500
2.400
1.000
3.000
81,350
Quartet Community Osboume Clarks
Shanley Foundation
Sovereign Housing
Tesco - one stop community fund
The 29th May 1961 Charitable Trust
The Blagrave Trust
The Clothwotkers Foundation
The EONard Gostling Foundation
The Hedley Foundatson
The Henry Smith Charity
The Payne Gallwey Charitable Trust
The Sackler Trust
The Sobell Foundation
2,000
5.000
20,000
30,000
5.000
2.000
55.500
2.000
50,000
10,000
15,000
2,000
10,000
15,000
5.000
The Stevensons Family Charitable Trust IBCFI
The Swre Charitable Trust
763.323
573.314
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Continued
763.323
573,314
The Syder Foundation
Tilehurst Parish Council
25.000
11,702
UK Youth- Be internet Citizens
S.430
UK Youth - future prc￿f
UK Youth EmpoweHer
University of Reading
West Berkshire Council
West Berkshire Council Members Communty Bid Capital
West Berkshire Turnaround Families
2.410
3.000
1.890
42,864
15,000
46,667
15.000
11.476
20,000
70.000
19.313
Wooden Spoon
Other
913.332
713.057
Other incorning resources
Unrestricted Restricted
funds
funds
2022
2022
Total
funds
2022
Total
funds
2021
Job retention scheme grant 2022
494
2,738
3,232
31,336
Job retention scheme grant 2021
11.756
19.580
31,336
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
10. Charitable activity costs
As restated
2021
2022
Supkyjrt
Action
33.275
196.024
591.365
73,956
29,064
51.302
183.871
120,622
100,543
34,824
Clubs
Acts'vits'es
Training and development
923.684
491,162
SUPPORT.. This is the resource needed to indirectly support all charitable aclivilies. These are costs
incurred to ensure the effective development and delivery of our offer of- Activities, Training, Action and
Club Supp￿.
ACTION: Volunteers are the backbone of Berkshire Youth. Through the Action department we support
adults and young people to take positive action wthin their community. to beci)me the next leaders.
and to involve others in shaping services to yOLJng people.
ACTIVITIES= Our team strive lo encourage young people lo adopt a healthy lifestye. The team offer
range of competitive and non-competitive events for young people to become involved in.
CLUBS-. Al Berkshire Youth departments are involved in the support of our club5- Individual youth clubs
are provided with the necessary policies and training to cover the essential elements of running a club
and ensuring that a safe, challenging and enjoyable programme is on offer to young people. We also
affiliate our members to UK Youth.
TRAINING.. The department provides a range of personal and club development opportunities for
volunteer workers and young people. Berkshire Youth aims to improve the recognition of the wod(
delNered to young people every week across the country.
11.
Gov8rnanc8 costs
2022
2021
Independent examination costs
Audit costs
9.600
235
Legal and professional costs
Govemance expense- wages and salaries
Governance expense- soaal security
Governan￿ expense- pension costs
169
18.772
1.370
563
18,128
1,289
544
30,540
23,694
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
12.
Auditors. romuneration
The auditors. remuneration amounts to an auditor fee of £9.60012021- £nil}. In 2021 the Charity had an
independent examination and therefore there was no auditors, remuneration.
13. Staff cosis
2022
2021
Wages and salaries
Soaal security costs
Contribution to defined contribution pension schemes
297.644
24,568
16.032
301.139
24,174
13,379
338.244
338,692
The average number of persons employed by the Company duriThJ the year was as follows:
2022
2021
Charitable activities
Administration of the charity
17
17
20
19
The average headcount expressed as full-lime equivalents was 10.512021= 10.61-
The number of employees the employee benefits {excluding employer Fension costs} exceeded
£60.000 was..
2022
No.
2021
No.
In the band £60,CN)1- £70,000
The key management personnel of Berkshire Youth comprises the Trustees, Chief Executive Officer and
Operations Director. The total employee benefits of key management personnel were £103.263 12021..
£102,560).
14. Trustees. remuneration and oxpanses
During the year. no Trustees received any remuneration or other benefits {2021- £NIL}.
During the year ended 31 March 2022. no Trustee expense5 have been incurred12021- £NILI.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
15. Tangible fixod assets
Motor Fixtures and
vehicles
fittings
Office
equipment
Total
Cost or valuation
At 1 April 2021
Additions
21.890
35.676
7.764
11.3071
57,566
16,395
11,3071
8.631
Disposals
At 31 March 2022
21,890
8,631
42,133
72,654
Depreciation
At 1 April 2021
Charge for the year
On disposals
21,654
236
29,762
3,914
11.3071
51,416
4,742
(1,3071
592
At 31 March 2022
21.890
592
32.369
54.851
Not book value
At 31 March 2022
8,039
9.764
17.803
At 31 March 2021
236
5,914
6,150
16. Dobtors
2022
2021
Trade debtors
Prepayments and accrued income
74,534
3,182
83,919
2,763
77.716
86,682
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
17. Craditors: Amounts falling due wilhin one year
2022
2021
Trade creditors
Other taxation and social security
Other credit￿$
26,462
3.988
2.769
76.604
36,148
3.318
1.078
131.763
Accwals and deferred income
109.823
172,307
2022
2021
Deferred income at 1 April 2021
Resources deferred during the year
Amounts released from previous periods
128.145
60,804
(128,145)
23.600
128,145
123,600)
Deferred income at 31 March 2022
60,804
128,145
The deferred income at the year relates to grants received in the year for the year ending 2023.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
18. stsiemeni of funds
Staiement of funds - Current year
Balance at
31 March
2022
Balance at 1
April 2021
Transfers
inlout
Income Expenditur8
Unrestricted funds
Designated funds
Berkshire wide
5,650
(11.611)
132.276
126.315
Gen8ral funds
Berkshire wde
218,752
117,810
(203,390)
573
133,745
Total Unrestricted funds
218,752
123,460
(215.001)
132.849
260,060
Restricted funds
Berkshire wde
206.074
918,184
(751,835)
(132.849)
239.574
Total of funds
424.826
1.041,644
(966,836)
499.634
Statement of funds - prior year
Balance at
31 March
2021
Balance at
1 April 2020
Transfers
inlout
Income Expenditure
Unrestricted funds
Bert(shire wde
147,595
104,924
(140,2191
106.452
218.752
Restricted funds
Berkshire wde
355,296
705,423
1748,1931 1106,4521
206,074
Total of funds
502,891
810,347
{888,4121
424,826
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
19. Summary offunds
Summary of funds - current year
Balance at
31 March
2022
Balance at 1
April 2021
Transfers
inlout
Income Expenditur8
Designated funds
Unrestricted funds
Restricted funds
5,650
117,810
918,184
(11,611)
132.276
(203.390)
573
(751,835) (132,849)
126,315
133,745
239,574
218.752
206,074
424,826
1,041,644
(966,836)
499.634
Summary of funds - prior year
Balance at
31 March
2021
Balance at
1 April 2020
Transfers
inlout
Income Expenditure
Unrestricted funds
Restricted funds
147,595
355.296
104,924
705.423
(140,2191
(748,1931
106,452
1106.4521
218,752
206.074
502.891
810,347
(888,4121
424,826
20. Analysis of net assets between ￿ndS
Analysis of nat assats betwean funds- curront yèar
Unrestricted Restricted
funds
funds
2022
2022
Total
funds
2022
Tangible fixed assets
Cu￿ent assets
17.803
291.302
149.0451
17,803
591.680
1109,8491
300.378
160,8041
Creditor5 due within one year
Total
260,060
239,574
499.634
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
20. Analysis of nei assets between ￿ndS Iconiinued)
Analysis of net assats betwaan fun(ts - prior year
Unrestricted
fund5
2021
Restricted
funds
2021
Total
funds
2021
Tangible fixed assets
Current assets
6,150
384,909
(172,3071
6,150
590,983
1172.307)
206.074
Creditors due within one year
Total
218,752
206,074
424,826
21.
Reeonciliation of net movamant in funds to nat eash flow from oparating activities
2022
2021
Nel incomelexpenditure for the year las per Statement of Financial
Activities)
74.808
178.065)
Adjustments for:
Depreaation charges
Bank interest
4,742
{2,470}
8.966
162,484}
(7.101)
6,652
11,3261
128,003)
126.824
DecTeasel{incTeasel in deblc*s
Increaselldecreasel in creditors
Less donated assets
Not cash provided by operating activities
16.461
26.082
Analysis of cash and cash equivalents
2022
2021
Cash in hand
513.938
504.301
Total cash and cash @quivalents
513.938
504.301
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
23. Analysis of Net Dobl
At 1 April
2021 Cash flows
Al 31 March
2022
Cash at bank and in hand
504,301
9,637
513,938
504,301
9.637
513.938
24.
Pension commitments
The company operates a defined contribution pension scheme and a multiemployer defined benefit
scheme being the Teachers. Pension Scheme.
Dofined Contribution Scheme
The assets of the stheme are held separately from those of the company in an independently
administered fund.
The pension cost charge represents conlribulÈDns payable by the company to both funds and amounted to
£16.032 {2021.' £13.3791. Contributions totalling £1.459 12021.. £1.0781 were payable to the funds at the
balance sheet date and are included in credttors.
25. Operating lease cornmitments
At 31 March 2022 the Company had commttrnenls to make future minimum lease payments under non-
Can￿lIable operating leases as follows:
2022
2021
Not later than 1 year
Later than 1 year and not later than 5 years
7,970
17.083
25.053
990
The followng lease payments have been recojnised as an expense in the Statement of financial
activities-.
2022
2021
Operating lease renlals
15.880
11.880
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Related party transa¢iions
Certain costs are recharged to The Wayz. a Charity to which CEO David Seward is a Trustee. Berkshire
Youth also hold the lease of the building used by The Wayz. During the year. income totalling £20,278
12021." £22,525) was received from The Wayz. Cost5 lotalling £3,097 12021". £16.8611 were purchased
from The Wayz. At the year end included withtii trade debtors is an amount due from The Wayz of £3,763
{2021.' £7,830) and included within trade creditors is an amount due to The Wayz of £475 {2021". £5.446).
Dullng the year, income totalling £nil 12021.. £10,824) was re￿}Ved from BrI￿ell Youth & Community
Project, a charity to which CEO David Seward and Trustee Amielle Boisset are Trustees. for ServI￿S
provided. Al the year end, induded within trade debtors is £nil12021= £10,824) due from Bri￿ell Youth &
Community Project.
Expenditure totalling £1,408 {2021'. £nill was feimbursed from Kintbury Youth Club, a charity lo which
CEO David Seward is a Trustee. At the year end, induded in trade debtors is £1,008 12021= £nill due
from Kintbury Youth Club.
Grants totalling £327.152 12021= £nil) were paid lo Berkshire Yothh Trust. a charity to which Trustee
Roger Smee is also a Trustee. for the Waterside Centre refU￿lShment. At the year end, included in trade
creditots is £nil {2021= £nill due to Berkshire Youth Trust.
Income tolalling £1.679 12021.. £nill was received from Newbury Canoe Club, a charity to which CEO
David Seward is a Trustee, for hire of the 'Naterside Centre. At the year end, induded within trade
debtors is £1.67912021.' £nill due from Newbury Canoe dub.
Expenditure totalling £4.00012021'. £nil} was paid to BBY Waterside Limited, a company to which Trustee
Roger Smee 15 a150 a Director. for rent on the Waterside Centre. At the year end, induded in trade
creditors is £nil12021.. £nil} due to BBY Waterside Limited.
Expenditure tolalling £11,880 12021= £11,880) was paid lo Watlington House Trust. a charity to which
Trustee David Williams is also a Trustee, for rent on the Watlinglon House. At the year end, included in
trade creditors is £nil12021= £nil) due lo Wallington House Trust.
27. Controlling party
The company is ¢C￿trolled by the trustees as disclosed per page 1 of the financial statements.
28.
Company limitod guaraniea
The Gompany is limited by guarantee and as such does not have share Gapital. In the event of the
company being wound up every Member of the charity undertakes such amount a5 may be required (not
exceeding £101 lo the charitys assets.
Unrestricted fund
This comprises those fvnds which the trustees are free to use in accordance with the charitable
objectives.
Page 33