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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 2024

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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
CONTENTS
Page
Reference and administrative details of the Company, its Trustees and advisers
Trustees. report
Independent auditors. report on the financial statements
10-12
statement of financial activities
13
Balance sheet
14
Statement of cash flows
15
Notes to the financial statements
16-31

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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 2024
Trustees
S Atkinson, Chair
M C Deaves, Treasurer
A Boisset
W Austin-Bush (resigned 8 June 2024)
R G Smee MBE
D Williams OBE (resigned 25 July 2023)
G Constant (appointed 1 June 2023)
T Evershed (appointed 1 June 2023)
J Halliday (appointed 1 June 2023)
B Felmer {appointed 1 June 2023, resigned 22 April 2024)
A Law (appointed 1 June 2023. resigned 31 May 2024)
G May {appointed 1 June 2023, resigned 25 December 2023)
L Shearer (appointed 9 July 2024)
B Williams (appointed 9 July 2024)
M Ashok (appointed 9 July 2024)
Company registered number
04493501
Charity registered number
1106341
Registered office
Watlington House. 44 Watlington Street, Reading. Berkshire, RG14RJ
Chief Executive Officer
S Emery
Independent auditors
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
Na￿eSt, 118 High Street, Slough, Berkshire. SL1 1JH
Close Brothers Savings, 10 Crown Pla￿, London, EC2A 4FT
Solicitors
Field Seymour Parkes LLP, 1 London Street. Reading, Berkshire, RG14PN
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual rewrt together with the audited financial statements of the Company for the 1
April 2023 to 31 March 2024. The Annual report serves the purtK)ses of both a Trustees, report and a directors.
report under company law. The Trustees confim) that the Annual report and financial statements of the
charitable company comply with the current statutory requirements, the requirements of the charitable companvs
governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS102) (effective 1 January 2019).
Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report
required of medium and large companies under the Companies Act 2006 {Strategic 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 regard to the guidance issued by the
Charity Commission regarding public benefit, this is outlined under the polices & objectives below
a. Policies and objectives
The objective of the charity is to further the development and education of young people through leisure time
activities, to help them grow to 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 network of national and
local partners"
work in partnership with other specialist agencies. to 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 organisations in a wide range of sponsored programmes and activities for
young people.
Achievements and perfonnance
a. Charitable activities
Charitable activities 2023 - 24
Some of the young people we support at Berkshire Youth have the weight of the world on Iheir young shoulders
whether it's anxiety. problems at home or other issues. We aim to lighten their load by providing a safe space
with trusted adults, where conversations happen and positive relationships develop thal can have a
transformative effect on wellbeing, helping young people to better understand and tackle any barriers they face.
Berkshire Youth support young people as they transition from childhood to young adulthood, many are
vulnerable or disadvantaged, unable to access help elsewhere. Adverse childhood experiences can limit life
chances. We focus on prevention and helping young people who are missing out, not yet in crisis and who
cannot afford what is on offer or face barriers to access.
They may come from a disadvantaged background, have mental health issues, responsibility as a carer. a
chaotic family life or have low self-esteem. We support clubs and groups to provide safe environments in which
young people can explore new ideas. activities and opportunities. We do this by building on local agendas,
responding to the needs of young people and local communities. offering support to local partners and direct
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achievements and perfomiance (continued)
provision as appropriate. We fimly believe that by addressing social issues, promoting personal development
and collaborating with various stakeholders. we can empower young people to reach their full potential and be
the best version of themselves they can be and therefore. contribute positively to society.
Berkshire Youth Hub
The Berkshire Youth Hub continues to provides a central point of infomiation for young people, parenls, and
professionals on advice, activities and training available across the county. We have further built upon this
initiative to include mental health support for young people, awaiting clinical support from Child and Adolescent
Mental Health Services (CAMHS). Alongside this, we have a team that provide training for staff and volunteers to
ensure they're better equipped to face mental health issues currently presented by young people.
School mentorin
and detached
outh work
Thanks to continued funding from Supporting Families Programme in West Berkshire, Henry Smith in Bracknell
and BBC Children in Need in Slough we have been able to continue to deliver our one to one in-school
mentoring programme across 20 schools to 326 individuals.
We continued to expand our community based detached youth work with funding from the Office of the Police &
Crime Commissioner (through the Home Office) to deliver a number of Safer Streets Pilots across the county.
These projects worked at a community level to provide not only detached work, where youth workers proactively
go to communities and meet with young people wherever they are but also to create safe places for young
people to meet. We had 2099 interactions with young people through 263 sessions. We have also developed a
new partnership with Ihe Wokingham Youth Justice Team for those young people who are al risk of involvement
with serious crime, county lines and youth offending.
Newbu
town team
We continue to develop partnerships across the Newbury District for local delivery with support from Newbury
Town Council. The work is varied and tailored to meet the needs of young people from providing a safe space to
detached work in the community to organised Sports in The Park sessions. This work has helped bring reports
of Anti-social behaviour down in the area and increase engagement in positive activities.
West Berkshire communi
rammes
Supported by Greenham Trust this project enables a variety of projects designed to support young people and
communities across West Berkshire. Through a Youth Development Worker, we continue to expand Ihe support
across a number of communities to establish and develop their local youth offer through partnerships with a
range of organisations such as Lambourn Junction. Tilehurst Parish Council and Bishops Green Community
Association. This includes delivering programmes such as Fit 4 Youth to over 210 young people and nearly 500
engaged in our community SPLAT sessions.
Youth Club Develo
ment
Through the support of Greenham Trust our community development work has built upon existing provision and
created new youth provisions across our communities. This included using data from our Annual Youth Survey to
best to support young people locally and 'youth worker meet up sessions, to develop and share best practice.
Duke of Edinbur
h award
A virtual award program for The Duke of Edinburgh's Award scheme provides young people the flexibility to
engage to suit their lifestyle, resources and time. It also provides the opportunity for young people to participate
in the scheme if their school has reached capacity. During this period the following has been achieved-
Gold Level- 47 registered; 6 completed
Silver Level- 59 registered- 7 completed
Bronze Level - 126 registered; 20 completed
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achievements and perfomiance (continued)
Trainin
We have investigated the ability to become a training provider for Youth Work qualifications to ensure we are
continuing to grow and develop Youth Work skills across the County. The training is planned to roll out in 2024-
25. We have supported 43 staff and volunteers to access training from First Aid to Safeguarding.
Youn
Carers
Vvokingham Borough Council have funded us to deliver respite provision for Young Carers in Wokingham. With
additional funds from the Sobell Foundation. Shanly Foundation, 7 Stars Foundation, Astor Foundation and The
Souter Charitable Trust we have been able to run a weekly session. school holiday provision plus family activities
for Young Carers across the Wokingham Borough supporting 62 young carers and their families.
Waterside Centre
Waterside Centre continues to be at the heart of the community and the youth programme has encouraged the
engagement of over 5780 attendances through its various youth programmes, and over 1625 engagements
through detached work.
Youth Café sessions continue to run Monday and Tuesday nights providing a safe and social environmenl for
young people. Climbing, Paddle Sports, Boxing and Football play a big part in the Waterside's youth offer and
collaborations with local partners to offer youth yoga and creative art joumalling, explore themes of mental health
and wellbeing and have expanded our provision. Holiday programmes run throughout the school holidays and
are tailored to accommodate a range of interests with varied leisure and sports activities for young people with
diverse backgrounds.
One-to-one mentoring in secondary schools has provided crucial support to young individuals navigating the
challenges of their education joumey. Since the start of the academic year. our youth workers have received 136
referrals and supported 416 attendances in the 1.1 mentoring project. The PIVOT programme ran as a pilot at
Trinity School, Newbury during February. The out of school programme was designed to supporl young people
to engage, learn. apply, reflect, and achieve in their education. Sessions included a meal and team workshop,
ending with a rewarding group physical activity.
Guided by information from collaborative partnerships with agencies such as Thames Valley Police. Sovereign
Network Group. and Newbury BID, our Detached work allowed youth workers to strategically engage with young
people in diverse open locations such as parks, recreation grounds, high street venues and skate parks. There
have been over 260 engagements in detached work since December 2023.
The Waterside Café is now operated and run in-house. so every item sold benefits young people and funds our
youth provision. We now cater for our own various youth programmes and events. Customers continue to build,
bringing new people into the centre each week. The Community Larder runs every Tuesday for our members to
access for a nominal membership and provides healthy and affordable food to the West Berkshire community.,
food which would otherwise be sent to landfill. The Larder is run by a team of volunteers and this initiative brings
new people into the Waterside each week. We have helped 58 families in the last 12 months.
The Wa
The Wayz team is thrilled with the gro￿ in youth participation. as evidenced by:
454 Different Young People: A 10 % increase from the previous year.
4025 Different Engagements: A 90 % increase from the previous year.
102 Referrals from Outside Agencies: A 117°/0
increase from Ihe
previous
year.
The youth team at The Wayz ensure the young people are integral to the planning of programmes ensuring it
provides the opportunities they need. The youth led provision includes Centre-Based Activities -regular evening
sessions, holiday schemes, and activities., Volunteer and Community Initiatives opportunities for young people
to learn and apply skills in their community; a Mobile Youth Hub - offering detached and one-to-one support
working with community partners., Schools Programmes- focused programmes to support groups in school.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achievements and perfomiance (continued)
Britwell Youth and Communi
Pro
ect
Britwell is an area of significant deprivation, and young people and their families are increasingly engaging with
the expanding provision. This has enabled the project to secure a second five-year term of funding from the
National Lottery. The support of the National Lottery and ongoing commitment from the local community
including the NHS, Slough Borough Council's school holiday activities, One Slough, Get Berkshire Active,
Osborne's, the Co-op has enabled a year-round programme that goes every year.
A 20 /0 increase in council tax in the borough coupled with the cost-of-living crisis has increased demand for the
holiday programmes and food at the youth club. with staff collecting food donations daily. The holiday
programmes regularly serve 30 young people per day, providing them with a hot meal, a safe space, and various
activities. Weekly club sessions attract 40 young people per session. where they can spend time after school
and in the evening enjoying the activities.
Tribute
Ray Tapken MBE sadly passed away in January 24 - As Director of Berkshire Association of Boys and Girls
Clubs, now Berkshire Youth, from 1973 to 1999 Ray was a great supporter of the network of voluntary and part-
time youth clubs across the county of Berkshire. Ray was a great believer in investing in youth leadership and
celebrating Ihe huge role the community played in providing a network for young people to thrive. He will be
sadly missed by so many of the community and his colleagues at Berkshire Youth.
Financial review
a. Going concem
The forecast of income and expenditure for financial the year 2023 to 2024 shows a good spread of grants and
service level agreements, there is litlle reliance on major funders and the risk has been spread across donors
and income.
At the time of approving the financial statements for 23-24. the trustees have a reasonable expectation that the
charity has adequate resources to continue in operational existence for the foreseeable fulure. Thus, the
trustees continue to adopt the going concem basis of accounting in the current year.
The pandemic will have long term 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 gr0￿ing which is putting pressure on staffing. The investment in Training
and development will help to mitigate this risk.
b. Reserves policy
The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible
fixed assets {'the free reserves,) held by the charity should be between 3 and 6 months of the resources
expended, which equates to between £120,000 and £240.000 in general funds. At this level, the Trustees feel
that they would be able to 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 £259,910.
Our reserves at the year-end comprise:
Restricted funds for projects
Funds invested in fixed assets
Designated funds
Free reserves
Total
£218,338
£13,430
£37,197
£259,910
£528,875
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
c. Financial results
In the financial year our income exceeded expenditure by £12,556.
d. Explanation of tranfer of restricted to unrestricted funds
Berkshire Youth assign direct costs through accounting system Sage to projects throughoul the year. These
direct costs do not amount lo the full cost of the project, the transfers at the end of the year include indirect costs
and therefore take into account the full cost of the project.
Slructure, governance and management
a. Governing document
The charity is controlled by its goveming document, a deed of trust, and constitutes a limited company, limited by
guarantee, as defined by the Companies Act 2006, reviewed and updated 2017.
b. Organisational structure
Berkshire Youth currenlly has 10 trustees of the charity who meet quarterly and are responsible for the slrategic
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 to day responsibility for provision of services rest with the Chief
Executive Officer along with the Finance & Administration Manager.
The Chief Executive Officer is responsible for ensuring that the charity delivers the services specified and that
key performance indicators are met. The CEO has responsibility for the day to day management of the team and
oversight of contracts,. ensuring staff have regular supervision and access to training which will enhance skills
and working practice in line with good practices.
c. Remuneration of key personnel
The Trustees are responsible for setting 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.
d. Recruilment 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 voluntarily 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 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 to identify
representation from young people on the Board of the charity.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structure, governance and management (continued)
e. Directors induction and training
Directors of Berkshire Youth are encouraged and assigned to a member of the staff team to understand the day
to day delivery of services. New Trustees are provided with an induction book, job description and relevant
governing documents alongside -the essential trustee" booklets provided by the Charity Commission.
f. Risk management
The trustees have identified and regularly review the risks to which the charity is exposed. As parl of this
process, the truslees 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
assessmenl of all activities to 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 at every
quarterly board meeting. All risks associated to the work of Berkshire Youth including direct delivery and extemal
forces are reviewed and graded accordingly.
Plans for future periods
Strate
and
riorities
The strategy of Berkshire Youth is to support, empower and inspire young people in their local communities
across the county. Our youth led strategy empowers young people. enabling them to build their confidence and
leadership skills so they can have in a positive impact amongst their peers and in their community. Our safe
spaces provide role-models and trusted adults
a mentor, a champion, someone who is non-judgemental to
listen to their Vol￿ and give guidance. Good youth work inspires change and the motivation to make good
choices in and out of school. Socio emotional skills are developed throughout the opportunities we creale for
young people. in an inclusive diverse environment. 'It takes a village to raise a child, and we support our
communities to look after their young people and recognise them as valued community members, providing the
tools for them grow and in tum have a positive impact in their own community. ultimately helping to combat
problems faced in their local area. Youth work is preventative by nature. by engaging young people in positive,
varied, and challenging activities that encourage personal development. we proactively direct young people away
from anti-social behaviour. which is not only personally damaging but also causes greater long-term cost to
communities and the public finances.
Over the nexl three years our objectives are to-
Develop and deliver high quality provision to young people which we will achieve by
Develop partnerships that enable the future sustainability of Berkshire Youth
Ensure consistent good govemance to ensure future of Berkshire Youth
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Plans for future periods (continued)
To achieve this Berkshire Youth will
Establish our volunteering framework that engages young people and community members in supporting
a relevant and appropriate 'offer' to local young people.
Further roll out our offer for young people. through school and into Adolescence both directly delivered
Continue to build our structured activities programme that enables young people to experience new
activities and address healthy lrfestyle choices.
Expand our network, including clubs, to include a greater range of 'offers' for young people and through
appropriate training opportunities provide communities with the tools to support quality youth work
Promote the work of Berkshire Youth to the individuals. communities. commercial and corporate partners,
gaining supporl to further Youth work in Berkshire.
Develop a sustainable and diverse funding base that enables us to increase our impact.
Fundraising
To deliver this ambitious strategy, we need to diverstfy 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 to provide continuity for the future, and in
particular to increase the proportion of our funding that is unrestricted. The trustees have taken accounl of new
GDPR regulations and as a consequence identified processes that allow us to identify suitable and appropriate
opportunities for accessing public trusts and individual philanthropists. Berkshire Youth seeks additional support
where needed through its network of friends and members. currently we do not approach the general public.
We have identified four fundraising priorities into which we are continuing to inject focussed effort (and in some
cases resource) over the next three years. These are:
Bid writing (for 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, retuming to the original roots of finance for Berkshire Youth.
Developing corporatelbusiness funding (in cash and in kind) of various forms including sponsorship,
donations, use of facilities, volunteering etc.
Development of tradedlpaid-for services (whether paid for by participants, clubs, schools or businesses)
will be underlaken in an organic way, seeking out and capitalising on opportunities as they present
themselves and extending our offer incrementally without taking significant risks (e.g. making significant
investment) until the market potential and price points are more clearly understood.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Statement of Trustees. responsibilities
The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for
preparing the Trustees. report and the financial ststements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial . Under company law, the
Trustees must nol approve the financial statements unless they are satisfied that they give a true and fair view of
the state of affairs of the Company and of its incoming resources and application of resources, including its
income and expenditure, for that period. In preparing these financial statements, the Trustees are required to-
select suitable accounting policies and then apply them consistently.,
observe the methods and principles of the Charities SORP (FRS 102)"
make judgments and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material
departures disclosed and explained in the financial statements-
prepare the financial statements on the going concem basis unless it is inappropriate to presurne that the
Company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Companys transactions and disclose with reasonable accuracy at any time the financial position of the
Company and enable them to 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 detection of fraud and other irregularities.
Disclosure of infonnation to auditors
Each of the persons who are Trustees at the time when this Trustees. report is approved has confimied that:
so far as that Trustee is aware, there is no relevant audit information of which the charitvs 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 audil information and to establish that the charitys auditors are aware of that information.
Auditors
The auditors, James Cowper Kreston Audit. have indicated their willingness to continue in office. The treasurer
was asked to seek proposals for the audit of the 2025 accounts, including James Cowper Kreston.
Approved by order of the members of the board of Trustees and signed on their behalf by..
SBrah MknsontsSep2trk4 11 27tt BSTIUTC ￿1)
S Atkinson
Chair of Board
Date: 06 September 2024
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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 audited Ihe financial statements of Berkshire Youth Ltd (the 'charitable companV} for the year ended
31 March 2024 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 Practice).
In our opinion the financial statements-
give a true and fair view of the state of the charitable companys affairs as at 31 March 2024 and of its
incoming resources and application of resources. including its income and expenditure for the year then
have been properly prepared in accordan￿ 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 Siandards on Auditing (UK) (ISAS {UK)) 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 to 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 company's ability to
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 to going concern are described in the
relevant sections of this report.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF BERKSHIRE YOUTH LTD (CONTINUED)
Other infomation
The other information comprises the infomiation included in Ihe Annual report other than the financial statements
and our Audilors. report thereon. The Trustees are responsible for the other information contained within the
Annual report. Our opinion on the financial statements does not cover the other information and, except to the
extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our
responsibility is to read the other information and, in doing so, consider whether the other information is
materially inconsistent with the financial statements or our knowledge obtained in the 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 misstatement in Ihe financial
statements themselves. If, based on the work we have perfom)ed, we conclude that there is a material
misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information 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 misstatements in the Trustees, Report.
We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires
us to report to you if, in our opinion:
adequate accounting records have not been kept. or returns adequate for our audit have not been
received from branches not visited by us- or
the financial slatements 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 to prepare the financial statements in accordance with the small companies
regime 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 law) are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as the
Trustees determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charitable companls ability
to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but to do so.
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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 the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an Auditors, report that includes our
opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in
accordance with ISAS (UK) will always detect a material misslatement 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 to 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 misstatement 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 Iransactions
reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.
The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves
intentional concealment, forgery, collusion, omission or misrepresentation.
The specific procedures for this engagement that we designed and performed to detecl material misstatements
in respect of irregularities, including fraud, vEre as follows:
Enquiry of management and those charged with govemance around actual and potential liligation and
claims-
Reviewing minutes of meetings of those charged with governance;
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance
with applicable laws and regulations.,
Performing audit work to address the risk of irregularities due to management override of controls, including
testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of
significant transactions outside the nonnal course of business and reviewing accounting estimates for
evidence of bias.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at: www.frc.or
.uklaudilorsres
nsibilities. This description forms parl of our
Auditors, report.
Use of our report
This report is made solely to the charitable companYs 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, reporl 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 its members. as a body, for our audit work, for this report. or for the opinions we
have formed.
Darren O'connor Bsc {Hons) FCCA ACA (Senior statutory auditor)
for and on behalf of
James Cowper Kreston Audit
Chartered Accountants and Statutory Auditor
Reading Bridge House
George Street
Reading
RG18LS
Date: 25 September 2024
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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 2024
Unrestricted
funds
2024
Restricted
funds
2024
Total
funds
2024
Total
funds
2023
Note
Income from:
Donations and legacies
Charitable activities
1,908
201,638
7,043
13,079
1,908
1,014,264
7,043
13,079
4,807
851,876
6,124
3,430
812,626
Other trading activities
Investments
Total income
223,668
812,626
1,036,294
866,237
Expenditure on:
Raising funds
Charitable activities
11,546
358,028
11.546
1,013,853
9,633
838,302
655,825
Total expenditure
369,574
655,825
1,025,399
847,935
Net (expenditure)lincome
Transfers between funds
(145,906)
105,721
156,801
(105,721)
10,895
18,302
17
Net movement in funds
{40,185)
51,080
10,895
18,302
Reconcilialion of funds:
Total funds brought forward as restated
Net movement in funds
349,060
(40,185)
167,258
51,080
516,318
10,895
498,016
18,302
Total funds carried forward as
restated
308,875
218,338
527,213
516,318
The Statement of Financial Activities includes all gains and losses recognised in the year.
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VirtualSignalur8 Transaction R81. 4PJX-GYLK-DCG5 06 Sep 2024 11..27..06 BST (UTC +11 D 2r2 P 16133
BERKSHIRE YOUTH LTD
(A company limited by guarantee)
REGISTERED NUMBER: 04493501
BALANCE SHEET
AS AT 31 MARCH 2024
2023 As
restated
2024
Note
Fixed assets
Tangible assets
Current assets
14
13,430
18,043
Debtors
15
99,783
631,121
186,489
531,985
Cash at bank and in hand
730.904
718,474
Creditors.. amounts falling due within one
year
16
(217,120)
(220,199)
Net current assets
513,784
498,275
Total assets less current liabilities
527,214
516,318
Total net assets
527,214
516,318
Charity funds
Restricted funds
Unrestricted funds
17
218,338
308,876
167,258
349,060
17
Total funds
527,214
516,318
The entity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the entity to obtain an audit for the year in question in accordance with section
476 of the Companies Act 2006.
However. an audit is required in accordance with section 144 of the Charities Act 2011.
The Trustees acknowledge their responsibilities for complyng with the requirements of the Act with respect to
accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable lo entities subject to
the small companies regime.
The financial ststements were approved and authorised for issue by the Trustees and signed on their behalf by:
r¥h Wkn*n06Sep2024 1127*3BSTIVTC *ll
S Atkinson
Chair of Board
Date: 06 September 2024
The noles on pages 16 to 31 form part of these financial sLqtements.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Note
Cash flows from operating activities
Net cash used in operating activities
20
88,529
20,273
Cash flows from investing activities
Bank interest
13,079
{2,472)
3,430
(5,656)
Purchase of tangible fixed assets
Net cash provided byl(used in) investing activities
10,607
{2.226)
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
99,136
18.047
531,985
513,938
Cash and cash equivalents at the end of the year
21
631,121
531,985
The notes on pages 16 to 31 form part of these financial statements
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
General infomiation
Berkshire 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 policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102)
Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective 1 January 2015), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) 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 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 respecl of the
guarantee is limited to £10 per member of the company. The Companvs registered office and
principal place of business is Watlington House, 44 Watlington Street, Reading, Berkshire, RG14RJ.
The companls principal activity is that of the provision of youth work seNices.
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. 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 the useful economic life in accordance with the Companvs
accounting policies.
Grants are included in the Slatement of Financial Activies on a receivable basis. The balance of
income received for spectfic purposes but not expended during the period is shown in the relevant
funds on the Balance Sheet. Income is only recognised to the extent that the charity has provided the
specified ServI￿S to the as stipulated in the performance related conditions.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is
recognised at the time of the donation.
Income tax 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
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies {continued)
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third party, it is probable that a transfer of economic benefits will be required in setllement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including supporl costs
involved in undertaking each activity. Direct costs attributable to a single activity are allocaled directly
to that activity. Shared costs which contribute to more than one activity and support cosls which are
not attributable to a single activity are apportioned between those activities on a basis consislent with
the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation
charges allocated on the porlion of the asset's use.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs
of disseminating information in support of the charitable activities. Governance cosls are those
incurred in connection with administration of the company and compliance with constitulional and
statutory requirements.
Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in
trading activities that raise funds.
Charitable activities and Governance costs are costs incurred on the companvs operations, including
support costs and costs relating to the governance of the company apportioned to charitable
activities.
2.5 Interest receivable
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 to pass the tesls set out in Paragraph 1 Schedule 6 of the Finance Act
2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Accordingly, the Company is F)Otentially exempt from taxation in respect of income or capital gains
received 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 extent that such income or gains are
applied exclusively to charitable purposes.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies {continued)
2.7 Tangible fixed assets and depreciation
Tangible fixed assets are initially recognised at cost. After recognition, 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.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following bases-
Motor vehicles
Fixtures and fittings
Office equipment
25.￿ straight line
10 % straight line
33°/o Straight line
2.8 Debtors
Trade and other debtors are recognised at the settlement amount after any Irade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.9 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity
of six months 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
evenl. it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company
anticipates it will pay to settle the debt or the amount it has received as advanced paymenls for the
goods or services it must provide. Provisions are measured at the best estimate of Ihe amounts
required to settle 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-tsx discount rate that reflects
the risks specific to the liability. The unwinding 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 temi.
2.12 Pensions
The Company operates a defined contribution pension scheme and the pension charge represents
the amounts payable by the Company to the fund in respect of the year.
The Company is a member of a multi*mployer plan. Where it is not possible for Ihe Company to
obtain sufficient infomiation to enable it to account for the plan as a defined benefit plan, it 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 2024
Accounting policies {continued)
2.13 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of Ihe 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 set aside by the Trustees for particular
purposes. The aim and 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 fund.
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 future events that are believed to be reasonable under the
circumstances.
Critical accounting estimates and assumptions-
The Company makes estimates and assumptions conceming 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.
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 issues such as the remaining
life of the asset and projected disposal values.
Income from donations and legacies
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Donations 2024
1.908
1,908
4,807
Donations 2023
4,807
4,807
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Income from other trading activities
Income from fundraising events
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Fundraising 2024
7,043
7,043
6,124
Fundraising 2023
6,124
6,124
Investment income
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Investment income 2024
13,079
13.079
3,430
Investment income 2023
3,430
3,430
Incoming resources from charitable activities
2024
2023
Other income
204,897
809,367
161,406
690,470
Grants
1,014,264
851,876
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Grants
2024
2023
Awards for all
BBC Children in Need
6,070
22,592
6,250
3,018
27,537
Beatrice Laing Trust
Berkshire West Clinical Commissioning Group CCG
Bernard Sunley Foundation
Bracknell Forest Council Children. Young People and Learning Directorate
Bracknell Forest Youth Service
80,000
5,000
55,380
14,500
18,904
25,000
55,380
14.500
76.200
Bracknell Thames Valley Office for Poli￿ & Crime Commissioner
Charles Hayward Foundation
Co-op
Cumber Family Charitable Trust
DWF
4,041
2,000
1,000
26,714
2,000
12,362
16,901
Department for Working Pension - flexible Support Fund
Get Berkshire Active
Greenham Trust Limited
Greenham Trust Limited - lets get active
Greenham & Northampshire Youth Project
Greenham Trust The Good Exchange - Newbury Youth Work
Greenham Trust The Good Exchange - Miss Lawrence Trust
Johnnie Johnson Trust
64,000
22,500
4,500
1,500
3,220
25,000
Newbury Town Council
Shanley Foundation
Souler Charitable Trust
Sovereign Housing Association Ltd
Sovereign Housing
Sovereign #iwill Fund
Sl Laurence Relief
Stronger Together fund
Tesco- one stop community fund
Thames Valley Police - safer streets
The Berkeley Charitable Foundation
The Hargreaves Foundation
The Henry Smith Charity
The Henry Smith Charity- Outreach Support Programme
The Monica Rabagliati Charitable Trust
The National Lottery Community Fund
The Payne Gallwey Charitable Trust
The 7 stars foundation
25.400
2,000
3,120
10,000
3,120
10,000
5,600
9,816
1,000
1,600
6,000
3,125
10,000
11.050
7,506
105,472
20,700
47,667
20,521
2,500
119,000
136,500
3,500
2,040
3,000
15,000
The Sobell Foundation
The Stevensons Family Charitable Trust (BCF)
15,000
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Tilehurst Parish Council
14,507
16,220
1,500
7,830
TK Maxx & Homesense
UK Youth EmpoweHer
University of Reading
West Berkshire Council
2,918
32,000
95.721
43,662
West Berks Council Supporting Families Programme
West Berkshire Council School Improvement and Govemance Team
West Berkshire Tumaround Families
22,400
13,333
Wokingham Borough Council
Other
45,500
5,000
2,940
809,367
690,470
Charitable activity costs
2024
2023
Charitable activities
1,013,853
838,302
10. Governance costs
2024
2023
Audit costs
13,214
9,600
3,774
20,883
1,716
865
Legal and professional costs
Govemance expense - wages and salaries
Governance expense - social security
Govemance expense - pension costs
27.417
2,528
1,371
44,530
36,838
11.
Auditors. remuneration
The auditors, remuneration amounts to an auditor fee of £10.000 (2023 - £9,600) with non audit fees of
£300.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
12. Staff costs
2024
2023
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
432,421
38,781
28,509
354,621
30,843
22,255
499,711
407,719
The charity paid redundancy cost totalling £1.222 {2023: £nil).
The average number of persons employed by the Company during the year was as follows:
2024
No.
2023
No.
Charitable activities
18
17
Administration of the charity
Senior management
24
23
The average headcount expressed as full-time equivalents was 14 (2023.. 13).
The number of employees whose employee benefits (excluding employer pension costs) ex￿eded
£60,000 was:
2024
2023
In the band £60,001- £70,000
The key management personnel of Berkshire Youth comprises of one individual. The total employee
benefits of key management personnel including pensions were £72,28412023: £52,552).
13.
Trustees. remuneration and expenses
During the year, no Trustees received any remuneration or other benefits12023 - £NIL).
During the year ended 31 March 2024. no Trustee expenses have been incurred12023 - £NIL).
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
14. Tangible fixed assets
Motor Fixtures and
vehicles
fittings
Office
equipment
Total
Cost or valuation
At 1 April 2023
Additions
21.890
9,873
46,547
2,472
78.310
2,472
At 31 March 2024
21.890
9.873
49,019
80,782
Depreciation
At 1 April 2023 as restated
Charge for the year
21.890
1,580
987
36,798
6,098
60,268
7,085
At 31 March 2024
21.890
2,567
42,896
67.353
Net book value
At 31 March 2024
7,306
6,123
13,429
At 31 March 2023 as restated
8,293
9,750
18,043
15. Debtors
2024
2023
Trade deblors
91.936
7,847
186,489
Prepayments and accrued income
99.783
186,489
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
16. Creditors: Amounts falling due within one year
2024
2023
Trade creditors
53,727
12.230
4,710
146.453
36,293
4,507
3,681
175,718
Other taxation and social security
Other creditors
Accruals and deferred income
217,120
220,199
2024
2023
Deferred income at 1 April 2023
Resources deferred during the year
Amounts released from previous periods
166.118
134.452
{166,118)
60,804
166,118
(60,804)
Deferred income at 31 March 2024
134.452
166,118
The deferred income at the year end relates to grants received in the year for the year ending 2025.
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
17. Statement of funds
Statement of funds - current year
A restated
Balance at 1
April 2023
Balance at
31 March
2024
Transfers
inlout
Income Expenditure
Unrestricted funds
Designated Funds
62,323
2,384
(4,425)
(23,085)
37.197
General funds
General Funds
286,737
221,285
(365,149)
128,806
271.679
Totsl Unrestricted funds
349,060
223,669
(369,574)
105.721
308.876
Restricted funds
Restricted Funds
167,258
812,626
(655,825)
(105,721)
218.338
Total of funds
516,318
1,036,295
(1,025,399)
527,214
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BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
17. Statement of funds (continued)
Statement of funds - prior year
As reslated
Balance at
31 March
2023
As restated
Transfers
inlout
Balance at
1 April 2022
As restated
Income Expenditure
Unrestricted funds
Designated Funds
126,315
3,336
(13,792)
(53,536)
62,323
Unrestricted funds
General Funds
133.745
156,344
{231,417)
228,065
286,737
Total Unrestricted funds
260.060
159.680
(245,209)
174,529
349,060
Restricted funds
Restricled Fund
239.574
706.557
{604,344) (174,529)
167,258
Total of funds
499.634
866.237
(849.553)
516,318
Page 27

VirtualSignalur8 Transaction Ref. 4PJX-GYLK-DCG5 06 Sep 2024 11..27..06 BST (UTC +11 D 2r2 P 30133
BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
18. Summary of funds
Summary of funds - current year
As restated
Balance at 1
April 2023
Balance at
31 March
2024
Transfers
inlout
Income Expenditure
Designated funds
General funds
62,323
286,737
167,258
2,384
221,285
812.626
(4,425)
(23,085)
(365,149)
128,806
(655,825) {105,721)
37.197
271.679
218,338
Restricted funds
516,318
1,036,295
(1,025,399)
527,214
Summary of funds - prior year
As restated
Transfers
inlout
Balance at
31 March
2023
Balance at
1 April 2022
As restated
Income Expenditure
Designated funds
General funds
Restricled funds
126.315
133.745
239.574
3.336
156.344
706.557
(13,792)
(53,536)
{231,417)
228,065
{604,344) (174,529)
62,323
286,737
167,258
499.634
866.237
{849,553)
516,318
19.
Analysis of net assets between funds
Analysis of net assets between funds - current period
Unrestricted Restricted
funds
funds
2024
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors due within one year
13,430
378,103
(82,657}
13,430
730,904
{217,120)
352,801
1134,463)
Total
308,876
218,338
527,214
Page 28

VirtualSignalur8 Transaction Ref. 4PJX-GYLK-DCG5 06 Sep 2024 11..27..06 BST (UTC +11 D 2r2 P 31133
BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
19. Analysis of net assels between funds (continued)
Analysis of net assels between funds - prior period
As restated As restated
unrestricted
restricted
funds
funds
2023
2023
Total
funds
2023
Tangible fixed assets
Current assets
18,043
18,043
385,098
333,376
718,474
(54,081) 1166,118) (220,199)
Creditors due within one year
Total
349,060
167,258
516,318
20.
Reconciliation of net movement in funds to net cash flow from operating activities
2024
2023
Net income for the period (as per Statement of Financial Activities)
10.895
18,302
Adjustments for:
Depreciation charges
Bank interest
7,085
(13.079)
86,706
{3.078)
3,798
(3,430)
(108,773)
110,376
Decreasel(increase) in debtors
Increasel(decreasel in creditors
Net cash provided by operating activities
88,529
20,273
21. Analysis of cash and cash equivalents
2024
2023
Cash in hand
631,121
531,985
Total cash and cash equivalents
631,121
531,985
Page 29

VirtualSignalur8 Transaction Ref. 4PJX-GYLK-DCG5 06 Sep 2024 11..27..06 BST (UTC +11 D 2r2 P 32133
BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
22. Analysis of Net Debt
At 1 April
2023 Cash flows
At 31 March
2024
Cash at bank and in hand
531,985
99,136
631.121
531,985
99,136
631,121
23.
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 fund.
The pension cost charge represents contributions payable by the company to both funds and amounted to
£27.138 (2023: £21,390)- Contributions totalling £3,338 (2023.. £2.371) were payable to the funds at the
balance sheet date and are included in creditors.
24.
Operating lease commitments
At 31 March 2024 the Company had commitments to make future minimum lease payments under non-
cancellable operating leases as follows:
2024
2023
Not later than 1 year
Later than 1 year and not later than 5 years
8,970
8,500
8,970
14,500
17,470
23,470
Page 30

VirtualSignalur8 Transaction Ref. 4PJX-GYLK-DCG5 06 Sep 2024 11..27..06 BST (UTC +11 D 2r2 P 33133
BERKSHIRE YOUTH LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
25. Related party transactions
Certain costs are recharged to The Wayz, a charity to which previous CEO David Seward (retired in
20221 is also a trustee. Berkshire Youth also hold the lease of the building used by The Wayz. During the
year, income totalling £35,549 (2023: £23,835) was received from The Wayz. Costs totalling £21,867
(2023.. £11,504) were purchased from The Wayz. At the year end trade debtors is £12,544 (2023:
£9,597) and trade creditors is £21,867 {2023- £11.504).
Expenditure totalling £570 (2023: £477) was reimbursed from Kintbury Youth Club, a charity to which
Previous CEO David Seward (retired in 2022) is a Trustee.
Income totalling £3,240 (2023.. £1,400) was received from Newbury Canoe Club, a charity to which the
previous CEO David Seward {retired in 2022) is a Trustee, for hire of the Waterside Centre. At Ihe year
end, included within trade debtors is £nil (2023: £1,400) due from Newbury Canoe club.
Expenditure lotalling £6,000 (2023- £9,189) was paid to BBY Waterside Limited, a company to which
Trustee Roger Smee is also a Director, for rent on the Waterside Centre. At the year end, included in
trade creditors is £nil (2023.. £531) due to BBY Waterside Limited.
Expenditure totalling £nil (2023.. £11,880) was paid to Watlington House Trust. a charity to which Trustee
David Williams is also a Trustee, for rent on the Watlington House.
26. Controlling party
The company is controlled by the trustees as disclosed per page 1 of the financial statements.
27. Company limited 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 £10) to the charitys assets.
28. Unrestricted fund
This comprises those funds which the trustees are free to use in accordance with the charitable
objectives.
Page 31