REGISTERED CHARITY NUMBER: 1114581 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YAR ENDED 28 FEBRUARY 2025 FOR ETC YOUTH LTD MAP ACCOUNTING LIMITED Chartered Certified Accountants 26, OAKFIELD AVENUE HARROW, LONDON HA3 8TJ
ETC YOUTH LTD CONTENTS OF THE FINANCIAL STATEMEKtS FOR THE YEAR ENDED 28 FEBRUARY 2025 Page Report of the Trustees Independent Examiner'5 Report Statement of Flna ncial Artlvltles Balance Sheet Notes to the FinancSal Statements 5t06 Detailed Statement of Financial Activities
C YOUTH LTD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2025 The trustee5 preserrt their rew)rt with the financial statements (rf the charityfor the year ended 28 FEBRUARY 2025. The trustees have adopted the provisions of the Ststement of Recommended Practice ISORPI'Accounting and Reporting by Charities, issued in March 2(1)5. REFERENCE AND ADMINISTRATIVE DETAILS Re8iStered Charlty number 1114581 Prlkxlpal address 26 OAKFIELD AVENUE IARROW HA3 8TJ Trustees Rephoel Zev Godlewsky Independènt ex•mln•r MAP Accountlng Llmlted Chartered Certlfled Accountsnts 26, Oakfleld Avenue Harrow, London HA38TJ STRUCTURE, GOVERNANCE AND MANAGEMENT Go¥•rnln8 document The ¢harfty Is controlled by Its 8overnlng document, a deed of trust. and con5tltutes an unlncorpoiated chJrlty. Rbk management The trustees have a duly to Identify and revlew the rlsks to whlch the charlty15 exposed Jnd to ensure approprlate controls are In place to provlde reasonable assurance agaln5t fra(trd and error. Approved by order of the board of trustees on 20 Au8USt 2025 and 518ned on Its behalf bv.. R Z Godlewskv Page I
INDEPENDENT EXAMINER'S REPORTTO THE TrUSIEES OF ETCYOUTH LID I reF4)rt on the accounts fortht year ended 28 FEBRUARY 2025, whlch are sétout on pa8es three to slx. Responslbifftle5 Jn41 b4s19 of r•pon As the charity's trustee5 you are re5pon51ble lorthe preparatlon of the accounts In accordance wlth the requlrements of the Charitie5 Act 20111'the Act'l. I have examlned your charity's accounts as requlred under Settlon 145 01 thÈ Charltles Act 20111'the Act'l. In carrylng out my examlnatlon I have followed the Dlrectlon5 glven bythe Chartycommlssion undersectlon 14515llbl of thè 2011Art. My role Is to state whether any matorlal matters havè come to my attentlon 8lvln8 me cause to bellÈvÈ'. that accounting records were not kept as requlred by 5ectlon 130 of the Act,. or that the accounts do not accord wbth those records., or that the accounts do not comply with the accountlng requlrement$ of the Act,. or that there is further Informailon needed for a proper understandln8 of the accounts. Indep¢ndent ex•mln•rfs Sl•t•m•nt I havè completed my ex¥mln8tlon and have no toncerns In speCt ol the mattèr$111 to141115ted above and, In connectloTrwlth followSn8 the Dlrertlon5 of the Charty Commlsslon I have found no rn3tters that requlre drawln8to vour attentlon. Ankur Shah ACCA MAP Acttsuniin8 Llrnlted Chartered Certlfled Account•nts 26. OJklleld Avenue Haryow, Loidon HA38TI 20.Aug-25 Page 2
Efc YOUTH LTD STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2025 2025 Unrestrirted fund 2024 Total funds Notes INCOMING RESOURCES Incornln8 resources from generated funds Voluntary Income Other operating income Total Income 578,172 35 578,207 835,214 29 835,243 RESOURCES EXPENDED Charitable activitles Educational events and lectures United Kingdom 509,409 805,843 Total resources expended 509,409 805,843 NET INCOMING/IOUTGOING) RESOURCES 68,798 29,400 RECONCILIATION OF FUNDS Totsl funds brought forward TOTAL FUNDS CARRIED FORWARD 68,798 29,400 The notes form part ofthese financial statements Page 3
ETC YOUTH LTD BALANCE SHEET AT 28 FEBRUARY 2025 2025 Unrestricted fund 2024 Total funds Notes FIXED ASSETS Investments 50 so CURRENf ASSETS Debtors Cash at banK 165,990 3.784 169,774 100,676 5,131 105,807 CREDITORS Amounts falllng due wlthln one year NET CURRENT ASSETS 169,774 105,807 Credttors: amounts falllng due after morethan one year 8,453 13,284 NET ASSETS 161,371 92,573 FUNDS Unrestrlcted funds 161,371 92,573 TOTAL FUNDS 161,371 92,573 The flnancial statement5 were approved by the Board of Trustees on 20 August 2025 and were slgned on its behalf by.. R Z Godlewsky The notes form part of these flnanclal statements Page 4
ETC YOLITH LTD NOTESTO THE FINANaAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 AccouMllN6 POUCIES untln8wnwntlon 7he flnanclal statements have been prepared under the hlstorlcal cost convention, and in accordance wth the Fiftanclal Reportfjn8 Standard for Srnaller Elltities leffective Aprfl 20081, the Charltle5 Act 2011 and the requirements of the Ststement of Recommended Practlce, Ac¢ountln8 and Reportlng by Charltles. Incomlng r¢wurce$ .All Incornlng resources are In¢luded on the Statement of Flnanclal Actlvltles when the tharfty15 le8ally entltled tothe Income and the amount ran be quantffled with reasonable accuracy. ReUr¢$ •xp•nd•d ExndUre1s accounted for on an accruals ba58d has been classlfled under headings that aggre8ats all cost related to the category. Where costs cannot be dlrectly attrlbuted to paffjcular headlngsthey have been allOted to actlvltles on a basls consSstent wlth the use of resouros. Grant5 offered sublertto eondltlons whlch ha not been met atthe year end date are noted as a commltrnent but not accrued as expendlture. TaxatSon The charlty Is exempt from tax on Its charltable actlvltle5. Fund accountlrya Unrestrlcted funds be used In ac£ordan£e wlth the charltable oblertlves Ot the dlscretlon of the truttees. Re5trlrted funds c8Th only be used for partlcular restrleted purposes wlthln the obletts of the tharlty. Restrlrtlons arlse when speclfléd by the tSonor or when funds a ralsed for partlcular restrlcted purposes. Further explanatlon of the n8ture and purpose ol each fund Is Included In the notes tothe flnan¢lal statements. For•lin currn£le$ Assets and IlabllltSes In forel8n eurrencles aretranslated Into 5terflng Jt the ratss of exchange rulln8 at the bèlance shèet date. Transartlons In forel8n currencles are translated Into sterlln8 at the rate of exchange rullng at the date ol transactlon. Exchan8e dlfferen¢es are tsken Into account In arrlvln8 at the operatlng result. TRUSTEES, REMUNERATION AND 8EN8FITS There were no trustees, remuneratlon or c>ther beneflts for the year ended 28 February 2025 norfor the year ended 29-Feb-24 Trustées. expenses There were no trustee5' expenses pald for the year ended 28 February 2025 nor forthe year ended 29 February 2024. Oth•r In¥estm•nt INVESTMENTS Valuatlon at 01 Marth 2024 Valuatlon at 28 February 2025 DEBTORS: AMOU5 FALUNG DUE VIITHIN ONE YEAR 2025 Irade Oebtors Other Debtors 81,233 19,443 100,676 16S,990 165,990 5 CREDITOR5: AMouFifs FALUNG DUEaftor morÈ than one Or 2025 Bank loans 8,453 13,284 Page S
ETC YOUTH LTD NOTESTO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 28 FEBRUARY 2025 MOVEMENT IN FUNDS Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrlrted funds General fund 578,207 509,409 68,798 TOTAL FUNDS 578,207 509,409 68,798 Page 6
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2025 2025 2024 INCOMING RESOURCES Voluntary Income Donations 578,172 835,214 Totsl IncomSng resources 578,172 835,214 RESOURCES EXPENDED Charltable artlvltles Other Dlrect C05t Motor Expenses Postage Telephone Light & Heat Accountancy fees Repalrs and malntenance Bank charges Sundry expenses Advertlslng and PR 492,759 785,404 145 1,524 400 400 678 1,000 420 768 500 20 13,483 17,743 509,409 805,843 Support costs Flnance Bank charges Total resources expended 509,409 805,843 Other operatlng Income Other operating income 35 29 Net lexpenditurel/income 68,798 29,4L)O