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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 2023

Virtualsignalure Transaction Rel. 634N-3K7J-FSPR 19Aug 2023 09.-30.-37 BST (UTC +11 D 113 P 2136
BERKSHIRE YOUTH LTD
IA company limited by guarantee}
CONTENTS
Page
Reference and administrative details of the Company. its Trustees and advisers
Trustees. report
3-10
Independent audltors. report on the financlal statements
Statement of financial activities
14
8alance sheet
15
Statement of cash flows
16
Notes to the financial ststement$
17-34

Virtualsignalure Transaction Rel. 634N-3K7J-FSPR 19Aug 2023 09.-30.-37 BST (UTC +11 D 113 P 2136
BERKSHIRE YOUTH LTD
IA company limited by guarantee}
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2023
Trustees
W E J Le￿ich OBE (resigned 26 July 20221
R G Smee MBE, Chair up to 11 March 2023
M C Deaves lappoinled 24 August 20221
A Boissel
S Atkinson, Chair from 11 March 2023
D Williams OBE
A Littlejohns (resigned 17 November 20221
W Austin-Bush
P Virk {resigned 13 May 20221
G Wilkinson lappointed 17 May 2022, resigned 24 August 20221
G Constsnt lappoinled 1 June 20231
T Evershed (appointed 1 June 20231
B Felmer (appointed 1 June 20231
J Halliday lappointed 1 June 20231
A Law lappoinled 1 June 20231
G May (appointed 1 June 20231
Company reglstered number
04493501
Charlty reglstered number
1106341
Reglstered offlce
Wallington House, 44 Watlinglon Street, Reading, Berf(shire, RG14RJ
Patron
Mr James Puxley, Lord Lieutenant of the Royal County of Berkshire
Chlef Executlve Officer
S Emery
Independent audltors
James Cowper Kreston Audit, Reading Bridge House, George Street, Reading, RG18LS
Bankers
CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ
Natwest, 118 High Street, Slough, Berkshire, SL1 1JH
Close Brothers Savings, 10 Crown Place, London, EC2A 4FT
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BERKSHIRE YOUTH LTD
IA company limited by guarantee}
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY. ITS TRUSTEES AND ADVISERS
ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2023
Solicitors
Field Seymour Parkes LLP, 1 London Street, Reading, Bert(shire, RG1 4PN
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BERKSHIRE YOUTH LTD
IA company limited by guarantee}
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2023
The Trustees present their annual report together with the audited financial statements of the Company for the 1
April 2022 to 31 March 2023. The Annual report serves the purposes of both a Trustees, report and a directors.
report under company law. The Trustees confirm that the Annual report and financial statements of the
charitable company comply with the current slatulory requirements, the requirements of the charitable company's
goveming document and the provisions of the Statement of Recommended Practice ISORPI applicable lo
Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS1021 leffeclive 1 January 20191.
Since the Company qualifies as small under section 382 of the Companies Act 2006, the Slralegi¢ report
required of medium and large companies under the Companies Act 2006 Islralegi¢ Report and Directors.
Reportl Regulations 2013 has been omitted.
Objg¢tives and a¢tivitigS
Public Benefit
Bert(shire Youth operates as a Charity and the Trustees have paid due regard lo the guidance issued by the
Charity Commission regarding public benefit, this is outlined under the poli￿8 & objectives below
a. Policies and objg¢tive$
The objective of the charity is to further the development and education of young people through leisure time
activities, to help them grow lo full maturity as individuals and members of society so that their conditions of life
may be improved. The objective allows the Charity to..
establish, support and develop clubs for young people.,
provide a platform for work related to drugslalcohol abuse, Crime and other social issues.,
work towards the initiation and support of relevant community projects.,
provide high quality training, personal development and activity through a ne￿ork of national and
local partners.,
work in partnership with other specialist agencies, lo improve social inclusion and financial
independence for young people.,
provide an opportunity for the implementation of local and national government initiatives and
social development programmes, through the voluntary youth service- and
link up with commercial organisalions in a wide range of sponsored programmes and activities for
young people.
A¢higVgmgnt$ and pgrforman
a. Charitablg activities
Charitable activities 2022 - 23
This year began in April 2022, the midpoint of the first full academic year since the pandemic. We started lo see
the fallout from pandemi¢ and the many restrictions surrounding it, and the impact il had on our young people
here in Berkshire. With increased anxiety levels amongst many young people, disengagement from school,
many youth services that have not reopen or are ovenmhelmed with referrals
the opportunities facing young
people are challenging
Berf(shire Youth continues to provide servi￿8 directly to young people as well as providing guidance and support
lo many clubs and communities that want lo help young people. Our diverse range of activities reflect the
complex landscape that young people are facing, the struggles our wmmunilies are facing and an opportunity
for positive change.
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BERKSHIRE YOUTH LTD
IA company limited by guarantee}
TRUSTEES. REPORT {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2023
Achlevements and performance (Contlnuedl
West Berkshire Youth Hub
Established during the pandemic this pilot project created a platform lo be a central point of information across
all six local areas of Berkshire. This platfomi continues to provide information for both young people, parents,
and professionals on advice, activities and training available across the county.
We have expanded this work lo include some directly delivered Mental Health support work for those young
people awalting clinical support from CAMHS. We have also teamed up to provide some tffiining for staff and
volunteers to ensure they are beller equipped to face the mental health issues young people are presenting with.
School mentorin
and detached outh work
This project has continued lo grow across Berkshire with serious crime, county lines and youth violence
continuing to be an issue facing young people in Berkshire. This project focuses on young people who a￿ risk of
becoming involved in these activities or who are risk of exclusion from school and therefore increasing their
potential risk. We welcomed new funding from Children in Need lo support young people in Slough, building on
the great work in West Berkshire through the Supporting Families Programme and in Bracknell with the support
of Henry Smith. Through the schools mentoring project we have delivered to 271 individualsl 1710 sessions.,
detached 1043 interactions with young people through 81 sessions
Newbu
town team
We continue lo build on our relationship with Newbury Town council and other partners across the Newbury
district. This project has created a close partnership in Newbury enabling us lo offer regular support and
connexion with the young people of Newbury, providing a safe adult and safe spaces for young people.
The detached Youth Workers have had 1796 interactions with young people through 197 sessions.
West Berkshire Communi
ro
rammes
Supported by Greenham Trust this project enables a variety of projects designed to support young people and
communities across Wesl Berkshire. Notable highlights over the last year include=
Splat programme- 77 sessions,. 175 hours- 533 individuals
Leadership programme- 100 sessions., 182 hours,. 72 individuals
Fit 4 Youth- 10 sessions- 20 hours,. 125 individuals
Girls Sports- 61 sessions., 179 hours,. 660 individuals
Community Sports- 153 sessions., 521 hours., 1304 individuals
Community Development - we have employed a Youth Development Worker to support the development of
Youth Provision and quality within existing provision
Club Develo
ment
Our Community Development work has been working with communities to build upon existing provision and
create new youth provisions across our communities. Of particular work are the great partnership with Tilehurst
Parish Council and also Lamboum Youth Junction, both of whom we have supported lo develop significant
provisions for their communities.
Duke of Edinbur
h award
This virtual award programme has provided young people with the opportunity lo engage with the award scheme
in a manner that suits their lifestyle available resource and time. During this year we are delighted that we have
achieved the following..
Gold Level - 46 registered,. 1 completed
Silver Level- 53 registered,. 10 completed
Bronze Level - 122 registered., 16 completed
Trainin
Universal Safeguarding - 4 participants,. 1 session
Equality, Diversity & Inclusion- 2 participants,. 1 session
Emergency 1 st Aid al Work- 7 participants,. 2 sessions
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BERKSHIRE YOUTH LTD
IA company limited by guarantee}
TRUSTEES. REPORT {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2023
Achlevements and performance (Contlnuedl
The Wa
The Wayz is a ftjn, safe and welcoming place for young people from across Bracknell Forest to attend. There
are a variety of projects available in order lo cater for a wide variety of young people. These young people allend
in order to enjoy and partake in leisure time activities, as well as gain the opportunity lo try new things. We feel
our role is lo support and empower them through their own development., through a consislenl and positive
pathway of new opportunities, challenges, experiences, training, self- reflection and awareness. All of which is
designed lo develop each young person in regards lo their own needs and aspiffitions. This provides an arena lo
help support young people gain the confidence and understsnding when dealing with current issues and
challenges in their lives.
Provlslons
Current Projects Running consist of..
Juniors, Inters, Seniors, Chill Out, Hang Out, Day Camps Activity Scheme, Volunteer Programme, 13-17yr old
Offer, Community Programme and our Mobile Youth Hub, Fusion, Youth 1..1 Support and Mobile Hub (offering
youth support in schools and detached within the communilyl.
Our session run weekly and offer a range of activities within the building and occasional trips throughout the
year. The holiday programme of Day Camps and 13-17yr old offer, included trips and team building aclivilies.
This year we support the Holiday and Activity Food Programme (HAF} which enabled higher uptske throughout
Easter, Summer and Christmas.
13- 17 Holiday Programme.. 56 individuals,. 21 sessions
Day Camps Holiday Programme.. 109 individuals,. 44 sessions
Juniors.. 93 individLJals', 37 sessions
Inters.. 87 individuals,. 44 sessions
Seniors.. 74 individuals- 47 sessions
Chill Out.. 15 individuals,. 40 sessions
Hang Out.. 37 individuals,. 46 sessions
Number of referrals from schools.. 76
Number of referrals from outside agencies requesting support.. 99
Waterslde
We have successfully secured a lottery grant lo support the development of the Waterside project. This 5 year
grant ensures we have the staffing in place to build a robust operation over the next 5 years, diversifying income
and generating stronger community links. During this year we have delivered the following
Holiday Programmes.. 1234 registrations for 19 programmes,. 21
After Schools Youth Sessions.. 609 registrations for 7 programmes
School Activity Sessions.. 26 individuals for 3 programmes
Sport in the Park sessions.. 464 attendances., 21 sessions
We have joined up with a number of community groups to enable Waterside to become the home for their
services. This ranges from Community Larder, to Refugee Support servi￿ lo a local boxing provision. We
continue lo listen to young people about their needs and develop partnerships and create programmes lo
support their needs.
We receive positive feedback regularfy across our projects and programmes, as well as from members of the
wider community. We have developed a focus group for Waterside that ensures that all staff from sessional lo
senior staff to have a voice in shaping our services.
We recognise that we have struggled with the impact of cost of living on the running on the building but also on
the cost of staffing and impact that may be having on the recruitment of staff. Like many charities we have
struggled with staff recruitment, and continue lo struggle with some posts.
We also have had to review our income generation structure as many of the small community groups we had
hoped would use this building have not returned post covid andlor are struggling for funding and therefore the
hire costs.
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BERKSHIRE YOUTH LTD
IA company limited by guarantee}
TRUSTEES. REPORT {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2023
Achlevements and performance (Contlnuedl
As we look forward we wll continue lo work with our community to enable a broader spectrum of community lo
be engaged in the building. We are reviewing our income generation model lo ensure we are maximising the
lettings potential of the building. Our development of youth voice and leadership has great potential and will
continue lo showcase the very best of what Waterside Centre has to offer.
Britwell
2022 10 2023 saw the end of Covid restriction and finally a chance to gel the Café open from the beginning of the
year. The holiday clubs have again proved very popular and the Holiday Activities & food programme has
provided a meal for the young people attending the day lime sessions. The centre has built on the success of the
schools project, keeping young people away from knives, on top of this the young people of Britwell have created
their own film °Slranger Danger" highlighting the risk of speaking lo strangers.
It was also a real honour lo be one of the very few organisations in the country to have been recognised and
rewarded with a Tree from the queens Green Canopy, the tree was presented lo the centre by the Lord
Lieutenant of Berkshire Mr James Puxley. The gift of the tree was a thank you from the Queen for all the tireless
and valuable work that is undertaken for the benefit of the Britwell Community by the stsff, Trustees and
recognises the young people of the Britwell. What a great way lo celebrate and pay tribute lo Her Majesties long
public service by acknowledging the real grass roots of our communities
School holiday provision.. 174 individuals,. 37 sessions
Weekly youth provision= 231 individuals., 96 sessions
Flnanclal revlew
a. Golng concern
The forecast of income and expenditure for financial the year 2022 to 2023 shows a good spread of grants and
service level agreements. there is little reliance on major funders and the risk has been spread across donors
and income.
At the lime of approving the financial statements for 22-23, the Iruslees have a reasonable expectation that the
charity has adequate resources lo continue in operational existence for the foreseeable future. Thus, the
Iruslees continue to adopt the going concern basis of accounting in the current year.
The pandemic will have long term effect on the schooling and behaviourslexpectslions of young people, we
understand through local and national research that young people are looking for more support activities, things
lo do and safe places out of school.
The demand for our service is currently growing which is putting pressure on staffing. The investment in Training
and development will help lo mitigate this risk.
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BERKSHIRE YOUTH LTD
IA company limited by guarantee}
TRUSTEES. REPORT {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2023
b. Reserves pollcy
The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible
fixed assets I'lhe free reserves'l held by the charity should be between 3 and g months of the resources
expended, which equates to between £120,000 and £360,000 in general funds. Al this level, the Trustees feel
that they would be able lo continue the current activities of the charity in the event of a significant drop in funding.
If this happens, it would obviously then be necessary to consider how the funding would be replaced or activities
changed. Currently free reserves amount to £208,737.
Our reserves at the year-end comprise..
Reslricled funds for projects
Funds invested in fixed assets
Designated funds
Free reserves
Total
£227,215
£19,661
£62,323
£208,737
£517,936
c. Flnanclal revlew
In the financial year our income exceeded expenditure by £18,302. The Trustees are pleased to report that in the
first full year of operation the Waterside Centre generated a surplus which has contributed to the overall surplus
of Berkshire Youth"
d. Explanatlon of tranfer of restrlcted to unrestrlcted funds
Berkshire Youth assign direct costs through our accounting system Sage to projects throughout the year, these
direct costs do not amount lo the full cost of the project, the transfers al the end of the year lake into account the
full cost of the project.
Structure, governance and management
a. Governlng document
The charity is controlled by ils goveming document, a deed of Irusl, and conslitules a limited company, limited by
guarantee, as defined by the Companies Act 2006, reviewed and updated 2017.
b. Organlsatlonal structure
Berkshire Youth currently has 12 Iruslees of the charity who meet quarterly and are responsible for the strategic
direction and policies of the charity. The directors are from a range of professional backgrounds relevant to the
work of the charity.
A scheme of delegation is in place and day lo day responsibility for provision of services rest with the Chief
Executive Officer along with the Finance Manager.
The Chief Executive Officer is responsible for ensuring that the charity delivers the services specified and that
key performance indicators are met. The Operations Director has responsibility for the day to day management
of the team and oversight of contracts., ensuring staff have regular supeNision and access lo training which will
enhance skills and working practice in line with good practices. Our Operations Director was promoted to CEO in
November and retained the responsibilities for both roles.
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BERKSHIRE YOUTH LTD
IA company limited by guarantee}
TRUSTEES. REPORT {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2023
Structure, governance and management (Contlnuedl
c. Remuneratlon of key personnel
The Trustees are responsible for setting the pay and remuneration of key management personnel.
Remuneration is sel once certain factors are considered. These factors include market rates of pay and
benchmarks against other charities.
d. Recrultment and appolntment of dlrectors
The Directors of the company are also charity Iruslees for the purpose of the charity law. The D1￿clOrS of
Berkshire Youth are elected for 3 years after which they musl be re-elected at the Annual General Meeting.
All Directors of Berkshire Youth give their time voluntarily and receive no benefits from the charity. Any expenses
reclaimed from the charity are sel out in note 14 of the accounts.
The focus of the work 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 lo identify
representslion from young people on the Board of the charity.
e. Dlrectors Inductlon and tralnlng
Directors of Berkshire Youth are encouraged and assigned to a member of the staff team to understand the day
lo day delivery of services. New Trustees are provided with an indu¢lion book, job description and relevant
goveming documents alongside 'the essential trustee. booklets provided by the Charity Commission and
additional Trustee training has been undertaken through Almond Tree Strategic Consulting.
f. Rlsk management
The trustees have identified and regulady review the risks to which the charity is exposed. As part of this
process, the trustees have in place appropriate controls to provide reasonable assurance against fraud and
error.
The trustees 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 trustees including
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 Trustees review the matrix as a standing item al every
quarterly board meeting. All risks associated lo the work of Berkshire Youth including direct delivery and external
forces are reviewed and graded accordingly.
Plans for future perlods
Strate
and
riorities
The strategy of Berkshire Youth is lo support young people in their local communities across the county,
developing and delivering opportunities for young people to engage in positive aclivilies, which encourage
personal development and direct them away from risky behaviours, which are not only personally damaging but
also cause long-tem) 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.
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BERKSHIRE YOUTH LTD
IA company limited by guarantee}
TRUSTEES. REPORT {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2023
Plans for future perlods {contlnuedl
We aim lo be the "go lo" organisalion in Berkshire for youth support and youth service, The voice of young
people in the area. This is particularly true since all the ststulory authorities in the county have withdrawn from
universal youth service provision.
We continue to be proactive in seeking out and creating opportunities for transformative 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 contributions.
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 lo maintsin our relationship with the exisb'ng 'lnspired Facilities., independent flagship youth centres
supported by Berkshire Youth.
Expand the opportLJnilies provided from the newly refurbished Waterside Centre Newbury.
Maintain a structured activity programme which enables young people to experience r)ew activities and
address healthy lifest￿e choices.
Develop a Iransilional offer for young people, through school and into adolescence, building on previous
experience with 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 lo identify and address local needs.
Through appropriate training opportunities, provide communities with the tools to support quality youth work.
Promote the work of Berkshire Youth lo commercial and corporate partners.
Fundraisin
To deliver this ambitious strategy, we need to diversify and extend our funding base. This means both exploring
new sources of funding and securing increased or longer-term funding from existing funders. Our aim, over three
years, is to put in place a sustainable and diverse funding base lo provide Continuity for the future, and in
particular to increase the proportion of our funding that is unrestricted.
The trustees have taken account of new GDPR regulations and as a Consequen￿ identified processes that
allow us to identify suitable and appropriate opportunities for a¢￿SSing public trusts and individual
philanthropists.
Bert(shire Youth seeks additional support where needed through ils network of friends and members currently
we do not approach the general public.
Priorities We have identified four fundraising priorities into which we are continuing lo inject focussed effort land
in some cases resour￿} over the next three years. These are..
Bid writing (for grants andlor contracts from a wide range of sourcesl including the statutory sector, trusts
and foundations, Housing Associations elc. Part of this work includes contracting for fundraisinglbid-writing
expertise.
Further developing philanthropic giving in Berkshire for youth support setvices through our President, Patron,
Trustees, stsff and others, returning lo the original roots of finan￿ for Berkshire Youth.
Developing corporatelbusiness funding lin cash and in kindl of various fomis including sponsorship,
donations, use of facilities, volunteering etc.
Developing and launching a capital appeal.
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BERKSHIRE YOUTH LTD
IA company limited by guarantee}
TRUSTEES. REPORT {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2023
Plans for future perlods {contlnuedl
Development of tradedlpaid-for ServI￿S Iwhelher paid for by participants, clubs, schools or businesses) will be
undertaken in an organic way, seeking out and capitalising on opportunities as they present themselves and
extending our offer incrementally without taking significant risks le.g. making significant investment) until the
market potential and price points are more clearly understood.
Statement of Trustees. responslbllltles
The Trustees (who are also the directors of the Company 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 Iunited Kingdom Generally Accepted Accounting Praclicel.
Company law requires the Trustees to prepare financial statements for each financial Under company law, the
Trustees musl not approve the financial statements unless they are satisfied that they give a true and fair view of
the slate of affairs of the Company and of its incoming resources and application of resources, including ils
income and expenditure, for that period. In preparing these financial stalemenls, the Trustees are required to:
select suitable accounting policies and then apply them consistently.,
observe the methods and principles of the Charities SORP IFRS 1021.,
make judgments and accounting estimates that are reasonable and prudent.,
stale whether applicable UK Accounting Standards IFRS 1021 have been followed, subject lo any material
departures disclosed and explained in the financial stalemenls.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
Company will conlinLJe in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient lo show and explain
the Companls transactions and disclose with reasonable accuracy at any lime 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 hen￿ for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
Disclosure of infomiation to auditors
Each of the persons who are Trustees al the time when this Trustees. report is approved has confirmed Ihal..
so far as that Trustee is aware, there is no relevant audit information of which the charills auditors are
unaware, and
that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of
any relevant audit information and to establish that the charitls auditors are aware of that information.
Auditors
The auditors, James Cowper Kreston Audit, have indicated their willingness lo 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 signed on their behalf by..
19￿¢￿￿￿￿￿L<￿Tiurct*l
S Atkinson
Chair of Board
Dale.. 19 August 2023
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BERKSHIRE YOUTH LTD
IA company limited by guarantee}
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF BERKSHIRE YOUTH LTD
Opinion
We have audited the financial statements of Berkshire Youth Ltd (the 'charilable companll for the year ended
31 March 2023 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash
flows and the related notes, including a summary of significant accounting policies. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom Accounting
standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK
and Republic of Ireland. (United Kingdom Generally Accepted Accounting Practi￿1.
In our opinion the financial statements..
give a true and fair view of the slate of the charitable companls affairs as at 31 March 2023 and of ils
incoming resources and application of resour￿8, including its income and expenditure for the year then
ended.,
have been properfy prepared in accordance with United Kingdom Generally Accepted Accounting
Practice., and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS {UKI} and applicable
law. Our responsibilities under those standards are further 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 requirements that are relevant lo our audit of the financial statements in the United Kingdom,
including the Financial Reporting Council'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 to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charitable companls ability lo
continue as a going concern for a period of at least twelve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect lo going concern are described in the
relevant sections of this report.
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BERKSHIRE YOUTH LTD
IA company limited by guarantee}
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF BERKSHIRE YOUTH LTD ICONTINUEDI
Other information
The other information comprises the information included in the Annual report other than the financial statements
and our Auditors. report thereon. The TrLJStees are responsible for the other infomiation contained within the
Annual report. Our opinion on the financial statements does not cover the other information and, except lo the
extent otherwise explicitly slated in our report, we do not express any form of assuran￿ conclusion Ihereon. Our
responsibility is lo read the other information and, in doing so, consider whether the other information is
materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or
otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material
misstatements, we are required to determine whether this gives rise to a material misslatemenl in the financial
statements themselves. If, based on the work we have performed, we Conclude that there is a material
misstatement of this other information, we are required to report that fact.
We have nothing lo report in this regard.
Opinion on othgr mattors prgscribgd by the Companies ￿1 2006
In our opinion, based on the work undertaken in the course of the audit=
the infomialion given in the Trustees. Report for the financial year for which the financial statements are
prepared is consistent with the financial statements.
the Trustees, Report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charitable company and its environment obtained in the
course of the audit, we have not identified material misstalemenls in the Trustees. Report.
We have nothing lo report in respect of the following matters in relation to which Companies Act 2006 requires
us lo report to you if, in our opinion..
adequate accounting records have not been kept, or retums 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 returns,. or
certain disclosures of Trustees, remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audit., or
the Trustees were not entitled lo prepare the financial statements in accordance with the small companies
gime and take advantage of the small companies, exemptions in preparing the Trustees, Report and
from the requirement to prepare a Strategic Report.
Responsibilities of trustees
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 determine is necessary lo 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 assessing the charitable companls ability
lo continue as a going concem, disclosing, as applicable, matters related to going concern and using the going
concem basis of accounting unless the Trustees either intend to liquidate the charitable company or lo cease
operations. or have no realistic alternative but to do so.
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BERKSHIRE YOUTH LTD
IA company limited by guarantee}
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF BERKSHIRE YOUTH LTD ICONTINUEDI
Auditors. responsibilities for the audit of the financial Statgmgnts
Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an Auditors. report that includes our
opinion. Reasonable assurance is a high level of assurance, bLJt is not a guarantee that an audit conducted in
accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected lo influence the economic decisions of users taken on the basis of these financial statements.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including
those leading to a material misstalemenl in the financial statements or non-compliance with regulation. This risk
increases the more that compliance with a law or regulation is removed from the events and transactions
reflected in the financial statements, as we will be less likely lo become aware of instsnces of non-compliance.
The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves
intentional COn￿alMent, forgery, collusion, omission or misrepresentation.
The specific procedures for this engagement that we designed and performed to detect material misstatements
in respect of irregularities, including fraud, were as follows..
Enquiry of managernent and those charged with governance around actual and potential litigation and
claims.,
Reviewing minutes of meetings of those charged with governance.,
Reviewing financial statement disclosures and testing lo supporting documentation to assess compliance
with applicable laws and regulations-
Performing audit work to address the risk of irregularities due lo management override of controls, including
lesling of journal entries and other adjustments for appropriateness, evalLJaling the business rationale of
significant transactions outside the normal course of business and reviewing accounting estimates for
evidence of bias.
A fLJrther description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website al.. www.frc.or
.uklauditorsres
onsibilities. This description forms part of our
Auditors. report.
Use of our report
This report is made solely to the charitable companls trustees, 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 slate to the charitable
companls trustees those matters we are required to slate to them in an Auditors, report and for no other
purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
the charitable company and ils members, as a body, for our audit work, for this report, or for the opinions we
have formed.
Darran O'connor BS¢ {Hon$} FCCA ACA {Senior statutory auditor)
for and on behalf of
James Cowper Kreston Audit
Chartered Accountants and Stslutory Auditor
Reading Bridge House
George Street
Reading
RG1 8LS
Dale..
31 August 2023
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BERKSHIRE YOUTH LTD
IA company limited by guarantee}
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2023
Unrgstricted
funds
2023
Rgstricted
funds
2023
Total
funds
2023
Total
funds
2022
Not
Income from:
Donations and legacies
Charitable activities..
Support
Action
Clubs
4,807
4,807
22,813
120.946
120.946
383,546
271,468
6.292
69.624
6,124
3,430
33,275
281,088
560,381
24,328
113,087
970
2,470
3,232
383.546
256,723
14,745
6.292
3.336
6.124
3,430
Training and development
Activities
Other trading activities
Investments
Other income
66.288
Total Income
159.680
706.557
866.237
1,041,644
Expenditure on-
Raising funds
Charitable adivities..
Support
Action
Clubs
9,633
9,633
12,612
173.956
173.956
311.873
224,418
46.198
81.857
33,275
196,024
591,365
29,064
73,956
30,540
311.873
210,922
13,496
46.198
308
Training and development
Activities
Other ch8ri18ble costs
81.549
Total expenditure
243.591
604.344
847.935
966,836
Net lexpenditurellincome
Transfers between fLJnds
83,9111
114,572
102.213
1114.5721
18,302
74,808
Net movement In funds
30,661
(12.359)
18,302
74,808
Reconclllatlon of funds..
Total funds brought forward
Nel movement in funds
260.060
30,661
239.574
12,3591
499.634
18,302
424,826
74,808
Total funds carrled forward
290.721
227.215
517.936
499,634
The Statement of Financial Activities includes all gains and losses recognised in the year.
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BERKSHIRE YOUTH LTD
IA company limited by guarantee}
REGISTERED NUMBER: 04493501
BALANCE SHEET
AS AT 31 MARCH 2023
2023
2022
Note
Flxed assets
Tangible assets
Current assgts
15
19,661
17,803
Debtors
Cash at bank and in hand
16
186,489
531,985
77,716
513,938
718,474
591,654
Creditors.. amounts falling due within one
year
17
1220,1991
1109,823)
Net current assets
498,275
481,831
Total assgts less currgnt liabilitigs
517.936
499,634
Total net assets
517.936
499,634
Charity funds
Restricted funds
18
227.215
290.721
239,574
260,060
Unreslricled funds
18
Total funds
517.936
499,634
The entity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the entity lo obtain an audit for the year in question in accordan￿ with sedion
476 of the Companies Act 2006.
However, an audit is required in accordance with section 145 of the Charities Act 2011.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respert lo
accounting records and preparation of financial statements.
The financial statements have been prepared in accordan￿ with the provisions applicable to entities subject lo
the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by=
S Atkinson
Chair of Board
Dale..
The notes on pages 17 to 34 fomi part of these financial statements.
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BERKSHIRE YOUTH LTD
IA company limited by guarantee}
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
2023
2022
Notg
Cash flows from operatlng actlvltles
Nel cash used in operating activities
21
20,273
16,461
Cash flows from Investlng actlvltles
Bank interest
Purchase of tangible fixed assets
3,430
{5,6561
2,470
19,2941
Net cash used In Investlng actSvltSes
(2,2261
16.824)
Change In cash and cash equlvalents In the year
18,047
9.637
Cash and cash equivalents at the beginning of the year
513,938
504,301
Cash and cash equlvalents at the end ofthe year
22
531.985
513,938
The notes on pages 17 to 34 form part of these financial statements
Page 16

Virtualsignalure Transaction Rel. 634N-3K7J-FSPR 19Aug 2023 09.-30.-37 BST (UTC +11 D 113 P 19136
BERKSHIRE YOUTH LTD
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Genoral information
Bert(shire Youth Ltd is a private company, incorporated in England and limited by guarantee. The
registered office and principal place of trade of the Company in the year was Wallington House, 44
Wallington Street, Reading, Berkshire, RG14RJ.
Accounting policigs
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordan￿ with the Charities SORP IFRS 1021
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 leffeclive 1 January 20151, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 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 othenNise staled in the
relevant accounting policy.
2.2 Company status
The company is a company limited by guarantee. The members of the company are the Trustees
named on page 1. In the event of the company being wound up, the liability in respect of the
guarantee is limited lo £10 per member of the company. The Company's registered office and
principal place of business is Wallington House, 44 Wallington Street, Reading, Berkshire, RG14RJ.
The companls principal activity is that of the provision of y()uth work Servi￿$.
2.3 Income
All income is recognised once the Company has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
Where the donated good is a fixed asset, il is measured al fair value, unless il is impractical lo
measure this reliably, in which case the cost of the item to the donor should be used. The gain is
recognised as income from donations and a corresponding amount is included in the appropriate
fixed asset class and depreciated over the useful economic life in accordance with the Company's
accounting policies.
Grants are included in the Statement of Financial Activies on a receivable basis. The balance of
income received for specific purposes but not expended during the period is shown in the relevant
funds on the Balance Sheet. Income is only recognised lo the extent that the charity has provided the
specified services to the as stipulated in the performance related conditions.
Income tax recoverable in relation to donations re￿iVed under Gift Aid or deeds of covenant is
recognised at the lime of the donation.
Income lax recoverable in relation to investment income is recognised at the time the investment
income is receivable.
Other income is recognised in the period in which it is receivable and to the extent the goods have
been provided or on completion of the service.
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BERKSHIRE YOUTH LTD
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting poli¢ig$ l¢ontinugdl
2.4 Expgnditurg
Expenditure is re¢ognised once there is a legal or Constructive obligation to transfer economic benefit
to a third paty, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity a￿ made up of the total of direct costs and shared costs, including support costs
involved in undertaking each activity. Direct costs attributable lo a single activity are allocated directly
to that aclivily. Shared costs which contribute to more than one activity and support costs which are
not attributable lo a single activity are apportioned between those activities on a basis consistent with
the use of reSoUr￿s. Central staff costs are allocated on the basis of time spent, and depreciation
Charges 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 information in SLJPPOrt of the charitable aclivilies. Govemance costs are those
incurred in ¢onne¢tion with adminislrab'on of the company and compliance with conslitulional and
statutory requirements.
Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in
trading activities that raise funds.
Charitable adivities and Governan￿ costs are Costs incurred on the companls operations, including
support costs and costs relating to the governance of the company apportioned lo charitable
activities.
2.5 Intorgst recoivablg
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the company,. this is normally upon notification of the interest paid or payable by the Bank.
2.6 Taxation
The Company is considered lo 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 tsx purposes.
Accordingly, the Company is potentially exempt from taxation in respect of income or capital gains
re￿iVed within categories 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 exlenl that such income or gains are
applied exclusively to charitable purposes.
Page 18

Virtualsignalure Transaction Rel. 634N-3K7J-FSPR 19Aug 2023 09.-30.-37 BST (UTC +11 D 113 P 21136
BERKSHIRE YOUTH LTD
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting poli¢ig$ l¢ontinugdl
2.7 Tangiblg fixod assets and dopreciation
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured al cost less accumulated depreciation and any accumulated impaimient
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives, using the straighl-line method.
Depreciation is provided on the following bases..
Motor vehicles
Fixtures and fillings
offi￿ equipment
25 10 slraighl line
10°/o slraighl line
33 /0 slraighl line
2.8 Dgbtors
Trade and other debtors are recognised al the settlement amount after any trade discount offered.
Prepayments are valued al the amount prepaid net of any trade diswunls due.
2.9 Cash at bank and in hand
Cash at bank and in hand includes Cash and short-lerm highly liquid investments with a short maturity
of three months or less from the date of a¢quisition or opening of the deposit or similar acwunl.
2.10 Liabilitigs
Liabilities are re¢ognised when there is an obligation al the Balan￿ sheet dale as a result of a past
event, it is probable that a transfer of economic benefit will be required in selllemenl, and the amoLJnt
of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company
anticipates il will pay to sellle 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 sellle 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 al the pre-tax discount rale that reflects
the risks specific lo the liability. The unwinding of the discount is recognised within interest payable
and similar charges.
2.11 Operating lgasos
Rentals paid under operating leases are charged to the Statement of financial activities on a straight-
line basis over the lease term.
2.12 Pgnsions
The Company operates a defined contribution pension scheme and the pension charge represents
the amounts payable by the Company lo the fund in respect of the year.
The Company is a member of a mLJlti-employer plan. Where it is not possible for the Company lo
obtain sufficient infomialion to enable it lo account for the plan as a defined benefit plan, it accounts
for the plan as a defined contribution plan.
Page 19

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BERKSHIRE YOUTH LTD
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting poli¢ig$ l¢ontinugdl
2.13 Fund accounting
General funds are unreslricled funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Company and which have not been designated for other
purposes.
Designated funds comprise unrestricted funds that have been sel aside by the Trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial
slatemenls.
Investment income, gains and losses are allocated to the appropriate fund.
Critical accounting ostimatgs and argas of judgmgnt
Eslimales and judgments are Continually evaluated and are based on historical experience and other
factors, in¢luding expectations of future events that are believed to be reasonable under the
¢ircumslan¢es.
Critical accounting estimates and assumptions..
The Company makes estimates and assumptions con￿rning 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 adjustment to the Carrying amounts of
assets and liabilities within the next financial year are discussed below.
Tangiblo fixed as$gt$
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 issues such as the remaining
life of the asset and projected disposal values.
Incomg from donations and lega¢ig$
Unrgstricted
funds
2023
Restricted
funds
2023
Total
funds
2023
Total
funds
2022
Donations 2023
4,807
4,807
22,813
Donations 2022
10,009
12,804
22,813
Page 20

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BERKSHIRE YOUTH LTD
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Income from other trading activities
Incomg from fundraising gvgnts
Unrgstrictgd
funds
2023
Totsl
funds
2023
Total
funds
2022
Fundraising 2023
6,124
6.124
970
Fundraising 2022
970
970
Investment income
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Investment income 2023
3,430
3,430
2,470
Investment income 2022
2,470
2,470
Page 21

Virtualsignalure Transaction Rel. 634N-3K7J-FSPR 19Aug 2023 09.-30.-37 BST (UTC +11 D 113 P 24136
BERKSHIRE YOUTH LTD
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Incoming resour¢gs from charitablo a¢tivitig$
2023
2022
Support
Other income
Grants
2,746
118.200
7,886
25,389
120,946
33,275
Action
Other income
Grants
4,422
379,124
15,119
265,969
383,546
281,088
Clubs
Other income
Grants
137,142
134,326
40,480
519,901
271,468
560,381
Activities
Other income
Grants
10,804
58,820
20,467
92,620
69,624
113,087
Tralnlng and development
Other income
Grants
6,292
14,875
9,453
6,292
24,328
Page 22

Virtualsignalure Transaction Rel. 634N-3K7J-FSPR 19Aug 2023 09.-30.-37 BST (UTC +11 D 113 P 25136
BERKSHIRE YOUTH LTD
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Grants
2023
2022
Anton Jurgens Charitable Trust
Awards for all
BBC Children in Need
Beatrice Laing Trust
Berkshire West Clinical Commissioning Group CCG
Bernard Sunley Foundation
Bracknell Forest Council Children, Young People and Leaming Directorate
Bracknell Forest Youth Service
Bra¢knell Thames Valley Office for Police & Crime Commissioner
Charles Hayward Foundation
Cumber Family Charitable Trust
DWF
Department for Working Pension - flexible Support Fund
Education & Skills Funding Agency ESFA
Garfield Weston Foundation
Gerald Palmer Eling Charitable Trust
Gel Berkshire Active
4,000
9,914
30,202
5,000
3.018
27,537
80,000
5.000
55,380
14,500
18,904
25.000
2,000
1,000
26,714
25,000
55,380
14,500
25,000
26,714
1,888
25,000
3,000
2,000
43,355
4,800
206,188
2,000
12.362
16,901
Greenham Trust Limited
Greenham Trust Limited - lets gel active
Greenham TrLJSt The Good Exchange
Greenham Trust The Good Exchange - Newbury Youth Work
Greenham Trust The Good Exchange- Miss Lawrence Trust
Johnnie Johnson Trust
NAGBC - National Association of Girls & Boys Clubs - Kickslart programme
Newbury Town Council
Police and Crime Commissioner from the Home Office Early Intervention
Youth Fund
4,500
1.500
3,220
2,400
7,565
29,167
25,000
58,350
5,500
2,500
Quartet Community Osbourne Clarks
Shanley Foundation
Souter Charitable Trust
3,120
10.000
5,600
9,816
1,000
3.125
Sovereign Housing Association Ltd
Sovereign Housing
Sovereign #iwill Fund
st Lauren￿ Relief
Tesco- one slop community fund
Tesco- one slop community fund
The Berkeley Charitable Foundation
The Clothworkers Foundation
The Edward Gostling Foundation
The Hedley Foundation
The Henry Smith Charity
2,400
1,000
3,000
20,700
30,000
5,000
2,000
55,500
47,667
Page 23

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BERKSHIRE YOUTH LTD
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
The Henry Smith Charity- Outreach Support Programme
The Monica Rabagliali Charitable Trust
The National Lottery Community Fund
The Payne Gallwey Charitable Trust
The Sackler Trust
The Sobell Foundation
The Slevensons Family Charitable Trust {BCFI
Tilehurst Parish Council
TK Maxx & Homesense
UK Youth - future proof
UK Youth EmpoweHer
University of Reading
West Berkshire Council
West Berkshire Council Members Community Bid Capital
West Berkshire Council School Improvement and Govemance Team
West Berkshire Turnaround Families
Wooden Spoon
Other
20,521
2,500
119,000
2,000
50,000
10,000
15,000
11,702
15,000
16,220
1.500
2,410
3,000
1,890
42,864
15,000
7,830
43.662
22,400
13,333
46,667
15,000
11,476
690,470
913,332
other incoming resources
Unrestricted
funds
2023
Restricted
funds
2023
Totsl
funds
2023
Total
funds
2022
Job retention scheme grant 2023
3,232
Job retention scheme grant 2022
494
2,738
3,232
Page 24

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BERKSHIRE YOUTH LTD
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Choritablg adivity costs
2023
2022
Support
Action
Clubs
Activities
173,956
311.873
224,418
81,857
46,198
33,275
196,024
591,365
73,956
29,064
Training and development
838.302
923,684
SUPPORT.. This is the resource needed lo indirectly support all charitable activities. These are costs
incurred to ensure the effective development and delivery of our offer of- Activities, Training. Action and
Club Support.
ACTION.- Volunteers are the backbone of Berkshire Youth. Through the Action department we support
adults and young people to take positive action within their own community, to become the next leaders,
and to involve others in shaping servi￿$ to young people.
ACTIVITIES.. Our team strive to encourage young people to adopt a healthy lifestyle. The team offer a
range of competitive and non-competitive events for young people to become involved in.
CLUBS.. All Berkshire Youth departments are involved in the support of our clubs., 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 lo 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 work
delivered to young people every week across the country.
11.
Governance costs
2023
2022
Audit costs
9,600
3,774
20,883
1.716
865
9,600
235
18,772
1,370
563
Legal and professional costs
Governan￿ expense - wages and salaries
Governance expense - social security
Governance expense - pension costs
36,838
30,540
12.
Audltors. remuneratlon
The auditors, remuneration amounts to an auditor fee of £9,60012022 - £9,600).
Page 25

Virtualsignalure Transaction Rel. 634N-3K7J-FSPR 19Aug 2023 09".30".37 BST (UTC +11 D 113 P 2W36
BERKSHIRE YOUTH LTD
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Stsff costs
2023
2022
Wages and salaries
Social security costs
Contribution lo defined contribution pension schemes
354,621
30,843
22.255
297,644
24,568
16,032
407,719
338,244
The average number of persons employed by the Company during the year was as follows..
2023
No.
2022
No.
Charitable activities
17
17
Administration of the charity
Senior management
23
20
The average headcount expressed as full-time equivalents was 13 {2022.. 10.51.
No employee re￿iVed remuneration amounting lo more than £60,000 in either year.
The key management personnel of Berkshire Youth comprises the Trustees, Chief Executive Officer and
Operations Director. The lotsl employee benefits of key management personnel were £92,299 12022..
£103,263).
14.
Trustees. remuneratlon and expenses
During the year, no Trustees received any remuneration or other benefils12022 - £NILI.
During the year ended 31 March 2023, no Trustee expenses have been incurred12022 - £NILI.
Page 26

Virtualsignalure Transaction Rel. 634N-3K7J-FSPR 19Aug 2023 09.-30.-37 BST (UTC +11 D 113 P 29136
BERKSHIRE YOUTH LTD
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Tangiblo fixed as$gt$
Motor Flxtures and
vehicles
fittings
Office
equlpment
Total
Cost or valuatlon
At 1 April 2022
Additions
21,890
8,631
1,242
42.133
4,414
72.654
5,656
At 31 March 2023
21,890
9,873
46,547
78.310
Depreciation
At 1 April 2022
Charge for the year
21,890
592
987
32.369
2.811
54.851
3.798
At 31 March 2023
21,890
1,579
35,180
58,649
Net book value
At 31 March 2023
8,294
11.367
19,661
At 31 March 2022
8,039
9,764
17,803
Debtor$
2023
2022
Trade debtors
Prepayments and accrued income
186,489
74,534
3,182
186,489
77,716
Page 27

Virtualsignalure Transaction Rel. 634N-3K7J-FSPR 19Aug 2023 09.-30.-37 BST (UTC +11 D 113 P 30136
BERKSHIRE YOUTH LTD
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Crgditors: Amounts falling dug within one year
2023
2022
Trade creditors
Other taxation and social security
Other creditors
36,293
4,507
3.681
175,718
26,462
3,988
2,769
76,604
Accruals and deferred income
220,199
109,823
2023
2022
Deferred income at 1 April 2022
ReSoUr￿S deferred during the year
Amounts released from previous periods
60,804
166,118
160,8041
128,145
60,804
1128,1451
Deferred Income at 31 March 2023
166,118
60,804
The deferred income at the year end relates to grants received in the year for the year ending 2024.
Page 28

Virtualsignalure Transaction Rel. 634N-3K7J-FSPR 19Aug 2023 09.-30.-37 BST (UTC +11 D 113 P 21ts6
BERKSHIRE YOUTH LTD
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
ststgmgnt offunds
ststement offunds - curront ygar
Balance at
31 March
2023
Balan¢9 at 1
April 2022
Transfvrs
inlout
In¢om9 Expgnditur&
Unrestrlcted funds
Dasignated fund$
Berkshire wide
126.315
3,336
(13.792)
153,5361
62.323
General funds
Berkshire wide
133.745
156.344
{229.799)
168.108
228.398
Total Unrestricted funds
260,060
159,680
(243.5911
114,572
290.721
Restricted funds
Berkshire wide
239.574
706,557
{604,344) 1114,5721
227.215
Total of funds
499,634
866,237
1847,9351
517,936
Page 29

Virtualsignalure Transaction Rel. 634N-3K7J-FSPR 19Aug 2023 09".30".37 BST (UTC +11 D 113 P 3W36
BERKSHIRE YOUTH LTD
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
ststgmgnt offunds (Continued)
ststement of funds - prior ygar
Balance at
31 March
2022
Balance at
1 April 2021
Transfers
inlout
Income Expenditure
Unrestrlcted funds
Dasignated fund$
Berkshire wide
5,650
111,6111
132,276
126,315
Unrestricted funds
Berkshire wide
218,752
117,810
1203,3901
573
133,745
Total Unrestricted funds
218,752
123,460
1215,0011
132,849
260,060
Restricted funds
Berkshire wide
206,074
918,184
1751,8351
1132,8491
239,574
Total of funds
424,826
1,041,644
1966,8361
499,634
Page 30

Virtualsignalure Transaction Rel. 634N-3K7J-FSPR 19Aug 2023 09".30".37 BST (UTC +11 D 113 P 3￿6
BERKSHIRE YOUTH LTD
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
19.
Summary offunds
Summary offunds- Qu￿9nt ygar
Balance at
31 March
2023
Balan¢9 at 1
April 2022
Transfvrs
inlout
In¢om9 Expgnditur&
Designated funds
General funds
Restricted funds
126.315
133,745
239.574
3,336
156,344
706,557
(13,792)
153,5361
(229,7991
168,108
{604.3441 1114,5721
62,323
228,398
227.215
499,634
866,237
1847,935)
517,936
Summary offunds - prior year
Balance at
31 March
2022
Balance at
1 April 2021
Transfers
inlout
Income
Expenditure
Designated funds
General funds
Restricted funds
5,650
117,810
918,184
111,6111
132,276
1203,3901
573
1751,8351 1132,8491
126,315
133,745
239,574
218,752
206,074
424,826
1,041,644
1966,8361
499,634
20.
Analysis of net assets between funds
Analysis of net assets between funds - current year
Unrestricted Restricted
funds
funds
2023
2023
Total
funds
2023
Tangible fixed assets
Current assets
19,661
325,141
154,0811
19,661
718.474
{220.199)
393,333
1166,1181
Creditors due within one year
Total
290,721
227,215
517,936
Page 31

Virtualsignalure Transaction Rel. 634N-3K7J-FSPR 19Aug 2023 09.-30.-37 BST (UTC +11 D 113 P 24ts6
BERKSHIRE YOUTH LTD
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
20.
Analysis of ngt assets betwegn funds {¢ontinuodl
Analysis of ngt as$gt$ betwggn funds - prior ygar
Unrestricted
funds
2022
Restricted
funds
2022
Total
funds
2022
Tangible fixed assets
Current assets
Creditors due within one year
17,803
291,276
149,0191
17,803
591,654
1109,8231
300,378
160,8041
Total
260,060
239,574
499,634
21. Reconclllatlon of net movement In funds to net cash flow from operatlng actlvltles
2023
2022
Nel income for the year las per Statement of Financial Acliviliesl
18,302
74,808
Adjustments for:
Depreciation charges
Bank interest
3,798
{3,4301
1108,7731
110,376
4,742
12,4701
8,966
162,4841
17,1011
Decreasellincreasel in debtors
Increaselldecreasel in creditors
Less donated assets
Net cash provided by operating activities
20,273
16,461
22. Analysls of cash and cash equlvalents
2023
2022
Cash in hand
531,985
513,938
Total cash and cash equivalgnts
531,985
513,938
Page 32

Virtualsignalure Transaction Rel. 634N-3K7J-FSPR 19Aug 2023 09.-30.-37 BST (UTC +11 D 113 P 35136
BERKSHIRE YOUTH LTD
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
23.
Analysis of Ngt Debt
At 1 April
2022 Cash flows
At 31 March
2023
Cash at bank and in hand
513,938
18,047
531,985
513.938
18.047
531.985
24.
Pension commitments
The company operates a defined contribution pension scheme and a multi-employer defined benefit
scheme being the Teachers, Pension Scheme.
Defined Contribution Scheme
The assets of the scheme are held separately from those of the company in an independently
administered fijnd.
The pension cost charge represents contributions payable by the company to both funds and amounted lo
£21,390 12022.. £16,032). Contributions totalling £2,371 {2022.. £1,459) were payable to the funds at the
balance sheet date and are included in creditors.
25.
Operating lease commitments
At 31 March 2023 the Company had commitments lo make future minimum lease payments under non-
can￿lIable operating leases as follows..
2023
2022
Not later than 1 year
Later than 1 year and not later than 5 years
8,970
14,500
7,970
17,083
23,470
25,053
The following lease payments have been recognised as an expense in the Statement of financial
aclivilies..
2023
2022
Operating lease rentals
17,880
15,880
Page 33

Virtualsignalure Transaction Rel. 634N-3K7J-FSPR 19Aug 2023 09".30".37 BST (UTC +11 D 113 P 3W36
BERKSHIRE YOUTH LTD
IA company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
26.
Related party transadions
Certain costs are re¢harged to The Wayz, a charity to which previous CEO David Seward is also a
trustee. Berkshire YoLJth also hold the lease of the building used by The Wayz. During the year, income
totalling £23,835 12022.. £20,2781 was re￿iVed from The Wayz. Costs lolalling £11,504 12022.. £3,097)
were purchased from The Wayz. Al the year end inclLJded within trade debtors is an amount dLJe from
The Wayz of £9,59712022'. £3,763) and included within trade creditors is an amount due to The Wayz of
£11,50412022'. £4751.
Expenditure totalling £477 12022.. £1,408) was reimbursed from Kintbury Youth Club, a charity to which
Previous CEO David Seward is a Trustee. Al the year end, included in trade debtors is £nil 12021..
£1,008> due from Kintbury Youth Club.
Grants totalling £nil 12022.. £327,152) were paid to Berkshire Youth Trust, a charity to which Trustee
Roger Smee is also a Trustee, for the Waterside Centre refurbishment. At the year end, included in
trade creditors is £nil12022.' £nill due lo Berkshire Youth Trust.
Inwme tolalling £1,40012022.. £1,679) was received from Newbury Canoe Club, a charity lo which CEO
David Seward is a Trustee, for hire of the Waterside Centre. At the year end, included within trade
debtors is £1,40012022.' £1,679) due from Newbury Canoe club.
ExpenditLJre lolalling £9,189 {2022.' £4,000) was paid lo BBY Waterside Limited, a Company to which
Trustee Roger Smee is also a Director, for rent on the Waterside Cenlre. Al the year end, induded in
trade ¢reditors is £531 12022.. £nill due lo BBY Waterside Limited.
Expenditure tolalling £11,880 12022.. £11,880> was paid to Wallington House Trust, a charity to which
Trustee David Williams is also a Trustee, for rent on the Wallington House. Al the year end, included in
trade Creditors is £nil {2022.' £nill due to Wallington House Trust.
27.
Controlling party
The company is controlled by the trustees as disclosed per page 1 of the financial stalemenls.
28.
Company limitgd guarantee
The company is limited by guarantee and as such does not have share capital. In the event of the
company being wound up every member of the charity undertakes such amount as may be required (not
exceeding £101 lo the Charitys assets.
29.
Unrg$tri¢tgd fund
This comprises those funds which the trustees are free to use in accordan￿ with the charitable
objectives.
Page 34