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2025-03-31-accounts

NOMAD DETACHED YOUTH AND COMMUNITY PROJECT

Accounts – 31st March 2025

NOMAD DETACHED YOUTH AND COMMUNITY PROJECT

(A company limited by guarantee and not having a share capital)

Charity number: 1110274 Company number: 5480572

Accounts – 31st March 2025

INDEX

Registered in England and Wales No: 5480572

NOMAD DETACHED YOUTH AND COMMUNITY PROJECT

REPORT OF THE TRUSTEES for the year ended 31st March 2025

The Trustees are pleased to present their annual report and financial statements of the charitable company for the year ended 31st March 2025 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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 the Republic of Ireland (FRS 102) (issued in October 2019).

Reference and Administration Details

The charity’s name is Nomad Detached Youth and Community Project.

Charity Registration Number: 1110274 Company Number: 5480572

Registered Office and Principal Address: 55-57 Market Place, Henley on Thames, Oxfordshire, RG9 2AA

Trustees and Directors

Trustees/Directors: D R Carter (retired 24[th] June 2024) J Bray J F Bray J M Gunnell P R Lloyd

Secretary: J M Gunnell

Objectives and Activities

The main objects of the charity are:

In planning the activities of the charitable company, the trustees have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of education and religion.

The main activities are to support children, young people and their families in all aspects of their lives particularly education, health, training, employment, finances, independence and recreation.

The charitable company hopes that its activities will encourage people to make a positive contribution to their local community.

NOMAD DETACHED YOUTH AND COMMUNITY PROJECT

REPORT OF THE TRUSTEES

for the year ended 31st March 2025 ( Continued)

Achievements and Performance

The company operates in and around Henley on Thames and has several activities which seek to reach out to the local community. In particular the company has sought to fulfil its charitable objectives by running a detached youth and community project. The main aims are:

The principal source of income for the charity is grants and donations.

During the year the above aims have been met by delivering the following services:

Financial Review

The total income for the year was £299,410 and total expenditure on charitable activities amounted to £248,639. At the year end the balance on unrestricted reserves was £151,668 and £67,483 on restricted reserves.

Reserves Policy

The trustees have examined the charity’s requirements for reserves taking account of the main risks to the organisation. At a time of rising demand for the charity’s services and uncertainty of finance the trustees have reviewed the policy whereby the unrestricted funds not committed or invested in tangible fixed assets and held in reserve by the charity should be sufficient to cover 4 months expenditure. Currently £52,906 is held to cover these contingencies. The reserves are to ensure that should the charity not receive sufficient funding to continue work the staff notice period can be covered. There is a designated sum of £74,775 set aside in another account for restricted projects.

NOMAD DETACHED YOUTH AND COMMUNITY PROJECT

REPORT OF THE TRUSTEES

for the year ended 31st March 2025 ( Continued)

Structure, Governance and Management

Governing Document

Nomad Detached Youth and Community Project is a company limited by guarantee governed by its Memorandum and Articles of Association dated 8th June 2005. It is registered as a charity with the Charity Commission. Members of the charitable company guarantee to contribute amounts not exceeding £10 to the assets of the charitable company in the event of winding up.

Appointment of Trustees

The trustees keep the composition of the board under review and will seek to appoint additional members with appropriate skills and expertise should the need arise. Interested parties are given details of the background of the charitable company in order to make them aware of current activities. To be appointed as a Trustee a person must be recommended by existing Trustees, be at least 18 years old and subscribe to the charity’s aims and ethos statement .

This report has been prepared in accordance with the special provisions relating to companies subject to the Small Companies Regime within part 15 of the Companies Act 2006.

This Report was approved by the Board on 27th October 2025

Peter R Lloyd Signed on its behalf by: …………………………………………… Trustee/Director

Henley on Thames

NOMAD DETACHED YOUTH AND COMMUNITY PROJECT

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

I report to the trustees on my examination of the accounts of Nomad Detached Youth and Community Project (the charitable company) for the year ended 31st March 2025.

Responsibilities and Basis of Report

As the charity’s trustees (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner’s Statement

Since the Companies gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

A P Williams FCCA A J Carter & Co Limited Chartered Certified Accountants

22b High Street Witney Oxon OX28 6RB

4th November 2025

NOMAD DETACHED YOUTH AND COMMUNITY PROJECT

STATEMENT OF FINANCIAL ACTIVITIES

(including an income and expenditure account)

for the year ended 31st March 2025

Note
Income from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
7
Other
6
Total incoming resources
Expenditure on:
Fundraising activities
Charitable activities
8
Total expenditure
Net income/(expenditure) and net
movement in funds for the year
Transfer between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted Restricted
Total
Funds
Funds
Funds
2025
£
£
£
141,118
120,143
261,261
14,905
-
14,905
5,000
16,037
21,037
1,567
-
1,567
640
-
640
163,230
136,180
299,410
-
3,356
3,356
199,381
45,902
245,283
199,381
49,258
248,639
(36,151)
86,922
50,771
55,000
(55,000)
-
18,849
31,922
50,771
132,819
35,561
168,380
£151,668
£67,483
£219,151
Total
Funds
2024
£
199,795
10,415
19,281
1,511
725
231,727
3,199
236,098
239,297
(7,570)
-
(7,570)
175,950
£168,380

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derives from continuing activities.

The notes on pages 7 to 13 form part of these financial statements

Registered in England and Wales: 5480572

NOMAD DETACHED YOUTH AND COMMUNITY PROJECT

BALANCE SHEET as at 31st March 2025

Note
Fixed assets
Tangible assets
14
Total fixed assets
Current assets
Stocks
15
Debtors
16
Investments
17
Cash at bank and in hand
Total current assets
Liabilities
Creditors falling due within one year
18
Net current assets
Total assets less current liabilities
Total net assets
19
The funds of the Charity
Restricted income funds
20
Unrestricted income funds
20
Total unrestricted funds
Total charity funds
2025
£
-
-
-
94
138,729
125,404
264,227
45,076
219,151
219,151
£219,151
67,483
151,668
151,668
£219,151
2024
£
8,134
8,134
-
2,078
147,162
46,133
195,373
35,127
160,246
168,380
£168,380
35,561
132,819
132,819
£168,380

For the year ended 31st March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors Responsibilities

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the act with respect to the accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the special provisions relating to companies subject to the Small Companies Regime within part 15 of the Companies Act 2006.

These accounts were approved by the board of directors and authorised for issue on: 27th October 2025 and are signed on their behalf by:

Peter R Lloyd

.................................................... Trustee/Director

The notes on pages 7 to 13 form part of these financial statements

NOMAD DETACHED YOUTH AND COMMUNITY PROJECT

NOTES TO THE ACCOUNTS

for the year ended 31st March 2025

1. Accounting Policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of Preparation

The Financial Statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Reporting Financial Standard applicable in the UK and the Republic of Ireland (FRS 102) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Nomad Detached Youth and Community Project meets the definition of a public benefit entity under FRS 102.

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

b) Income Recognition Policies

Items of income are recognised and included in the accounts when all of the following criteria are met:

Income received in advance of a specific performance or provision of other specified service is deferred until the criteria for income recognition are met.

c) Donated Services and Facilities

In accordance with the Charities SORP (FRS 102) the general time of volunteers is not recognised in the accounts.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the bank.

e) Fund Accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the Charity. Designated funds are unrestricted funds of the Charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for the particular areas of the Charity’s work or for specific projects being undertaken by the Charity.

NOMAD DETACHED YOUTH AND COMMUNITY PROJECT

NOTES TO THE ACCOUNTS

for the year ended 31st March 2025 (continued)

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

g) Tangible Fixed Assets

Individual fixed assets are capitalised at cost and are depreciated over their estimated useful economic lives on the straight line basis as follows:

Asset Annual Category Rate Motor Vehicle 25% per annum Office equipment 33 1/3% per annum

h) Debtors

Trade and other debtors are recognised at the settlement amounts due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.

Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

k) Pensions

The Charity operates a defined contribution scheme, the assets of which are held outside the Charity. The contributions by the Charity in the year are detailed in note 10.

l) Stock

Stock is valued at the lower of cost or net realisable value. Donated items of stock are not valued in the accounts.

2. Legal Status of the Charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £10.

NOMAD DETACHED YOUTH AND COMMUNITY PROJECT

NOTES TO THE ACCOUNTS

for the year ended 31st March 2025 (continued)

3. Income from donations

Gifts, donations and grants 2025
£
261,261
£261,261
2024
£
199,795
£199,795

Of the £261,261 received in 2025 (2024: £199,795) £120,143 was restricted funds (2024: £38,230) and £141,118 (2024: £161,565) unrestricted funds.

Included in the above is £17,529 (2024 - £17,529) of grant income from central and local government in support of project works.

The charity benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in the charity's annual report. In accordance FRS102 and the Charities SORP (FRS 102), the economic contribution of volunteers is not recognised in the accounts.

4. Income from charitable activities

Fees received - advice work Unrestricted
2025
£
14,905
£14,905
Unrestricted
2024
£
10,415
£10,415
  1. Income earned from other trading activity
Fund raising activities 2025
£
21,037
£21,037
2024
£
19,281
£19,281

Of the £21,037 received in 2025 (2024: £19,281) £16,037 was restricted funds (2024: £19,281l) and £5,000 (2024: £nil) unrestricted funds.

6. Other income

Miscellaneous income Unrestricted
2025
£
640
£640
Unrestricted
2024
£
725
£725

NOMAD DETACHED YOUTH AND COMMUNITY PROJECT

NOTES TO THE ACCOUNTS

for the year ended 31st March 2025 (continued)

7. Investment income

All of the Charity investment income arises from money held in deposit accounts at Lloyds bank.

8. Analysis of expenditure on charitable activities

Project support costs
Office and administration expenses
Project costs
Gifts and donations
Accountancy
Depreciation
Total
Community
2025
projects
Total
£
£
159,073
159,073
29,648
29,648
46,048
46,048
820
820
1,560
1,560
8,134
8,134
£245,283
£245,283
2024
Total
£
138,788
21,434
40,188
24,545
1,524
9,619
£236,098

Of the £245,283 expenditure in 2025 (2024: £236,098) £199,381 was charged to unrestricted funds (2024: £194,779) and £45,902 to restricted funds (2024: £41,319).

9. Net income/(expenditure) for the year

This is stated after charging:
Depreciation
Independent examination and accountancy services
2025
£
8,134
1,560
2024
£
9,619
1,524
  1. Analysis of staff costs and trustee remuneration and expenses
Salaries and wages
Social security costs
Employer contribution to defined contribution pension
scheme
2025
£
148,546
7,492
3,023
£159,061
2024
£
128,849
5,989
2,818
£137,656

No employees had emoluments in excess of £60,000 (2024: £60,000). Pension costs are allocated to activities in proportion to the related staffing costs incurred and are wholly charged to unrestricted funds.

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024: £Nil) neither were they reimbursed expenses during the year (2024: £Nil). No charity trustee received payment for professional or other services supplied to the charity (2024: £Nil).

The Trust considers its key management personnel comprise the trustees and T Prior. The total employment benefits and expenses of the key management personnel in the year was £47,703 (2024: £ 45,865)

NOMAD DETACHED YOUTH AND COMMUNITY PROJECT

NOTES TO THE ACCOUNTS

for the year ended 31st March 2025 (continued)

11. Staff numbers

The average monthly number of employees during the year was as follows:

2025 2024
Number Number
Charitable work 7 5

12. Related party transactions

During the year the Trustees donated £nil to the Charity (2024: £nil).

13. Corporation tax

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

14. Tangible fixed assets

Cost:
As at 1.4.2024
Additions
Disposals
As at 31.3.2025
Depreciation:
As at 1.4.2024
Charge for year
Eliminated on disposals
As at 31.3.2025
Net book value:
As at 31.3.2025
As at 31.3.2024
15.Stocks
Food stocks
Motor
vehicles
£
32,890
-
-
Office
equipment
£

11,684

-
-

11,684

10,401

1,283
-

11,684

£-

£1,283
2025
£
-
£-
Total
£
44,574
-
-
32,890 44,574
26,039
6,851
-
36,440
8,134
-
32,890 44,574
£- £-
£6,851 £8,134
2024
£
-
£-

NOMAD DETACHED YOUTH AND COMMUNITY PROJECT

NOTES TO THE ACCOUNTS

for the year ended 31st March 2025 (continued)

16.Debtors
Prepayments
Other debtors
17.Current asset investments
Cash on deposit
18.Creditors: amounts falling due within one year
Trade creditors
Accruals and other creditors
Grant income received in advance
Taxation and social security costs
19.Analysis of net assets between funds
Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
Total
General
Funds
£
-
57,921
93,747
2025
£
-
94
£94
2025
£
138,729
£138,729
2025
£
-
2,231
40,000
2,845
£45,076
Restricted
Funds
£
-
67,483
-
2024
£
-
2,078
£2,078
2024
£
147,162
£147,162
2024
£
-
2,403
30,000
2,724
£35,127
Total
£
-
125,404
93,747
£151,668 £67,483 £219,151

NOMAD DETACHED YOUTH AND COMMUNITY PROJECT

NOTES TO THE ACCOUNTS

for the year ended 31st March 2025 (continued)

20. Analysis of charitable funds

Analysis of movements in restricted funds

Food bank
Help Fund
John Hodges
Mosawi
Face of Henley
Ukrainian refugees
Youth Mosawi Foundation
Other
25 Year funding
Kitchen upgrade
Residentials
Vehicle expenses
Fundraising dinner
Salary costs
Balance
Incoming Resources
Funds
1.4.2024 resources
expended
Transfers
31.3.2025
£
£
£
£
£
2,371
14,945
(4,108)
(4,000)
9,208
319
8,282
(8,358)
-
243
1,041
20,430
(6,357)
-
15,114
128
-
-
-
128
(91)
-
-
-
(91)
7,351
11,000
(8,703)
-
9,648
63
2,371
(2,284)
-
150
16,729
-
-
-
16,729
5,000
-
(5,099)
-
(99)
2,562
4,115
(6,150)
-
527
88
8,000
(4,843)
-
3,245
16,037
(3,356)
-
12,681
-
51,000
-
(51,000)
-
£35,561 £136,180 £(49,258)
£(55,000)
£67,483

Name of restricted fund Description, nature and purposes of the fund Salary costs Restricted income received to contribute towards salary costs Other restricted funds Community or internal projects undertaken by the charity

Transfers have been made from the restricted funds in the year to contribute towards general costs of the projects. Transfers have been made to restricted funds in the year to provide additional funding on projects.

Analysis of movements in unrestricted funds

General fund
Total
Name of unrestricted fund
Balance
Incoming
Resources
Funds
1.4.2024
resources
expended
Transfers
31.3.2025
£
£
£
£
£
132,819
163,230
(199,381)
55,000
151,668
£132,819 £163,230 £(199,381)
£55,000
£151,668
Description, nature and purposes of the fund

General fund The 'free reserves' after allowing for all designated funds.

21. Pension commitments

The charity operates a defined contribution scheme the assets of which are held separately from those of the charity in an independently administered fund. At the balance sheet date unpaid contributions of £671 (2024: £879) were due to the fund. They are included in other creditors.