African Youth Development Association (A COMPANY LIMITED BY GUARANTEE) REPORT OF THE DIRECTORSftRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
AFRICAN YOUTH DEVELOPMENT ASSOCIATION CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Page Reference and Administrative Information Directors'lcharity Trustees, Report Independent Examiner's Report Statement of Financial Activities io Balance Sheet li Note5 to the Financial Statements 12-15
AFRICAN YOUTH DEVELOPMENT ASSOCIATION REFERENCE ANO ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 30 SEPTEMBER 2025 CHARITY NAME: AFRICAN YOUTH DEVELOPMENT ASSOCIATION CHARITY WORKING NAME: AYDA Centre CHARITY NUMBER: 1123021 COMPANY NUMBER: 06358991 REGISTERED OFFICE: UNIT 21 RAMSEY COURT 122 CHURCH STREE[ CROYDON SURREY CRO IRF DIRECTORSnRUSTEES: Mrs THERESA ALEXANDRA KELLY Mrs. ADEYEMI JOHNSON Ms LESLIE ANNIE ETONGE NALOBA MS YVETTE MINIKA NUMEU NJOMO Ms. Ella Sara Hatfield CHAIRPERSON SECRETARY TREASURER COMPANY'S SECRETARY: MRS ADEYEMI JOHNSON BANKERS: LLOYDS TSB BANK PLC LONDON EC2V 7HN INDEPENDENT EXAMINER: FAISAL BATIBWE SANYU & Co LIMITED Chartered Certified Accountants STATUTORY PARTNERS: CROYDON COUNCIL CROYDON VOLUNTARY ACTION ICVAI LLOYDS BANK FOUNDATION NATIONAL FGM CENTRE THE LONDON COMMUNITY FOUNDATION VAWG GLA SKILLS FOR LONDONERS WANDSWORTH COUNCIL BOND INTERNATIONAL- SDG ADVOCATES FOR INTERNATIONAL DEVELOPMENT IA41DI ROSAUK SWIDN ADVISER: RHYS TORRINGTON CHIEF EXECUTIVE: LUCY N NJOMO, BEM
AFRICAN YOUTH DEVELOPMENT ASSOCIATION DIRECTORS'/CHARITY TRUSTEES, REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025 The Directors present its report with the unaudited financi31 statements of the company for the year ended 30 September 2025. STRUCTURE. GOVERNANCE. AND MANAGEMENT Governing D¢xument The organisation is a charitable company limited by guarantee. incorporated on 3 September 2007 and registered as a charity on 29 February 2008. The company was established under a memorandum of association, which established the objects and powers of the Charitable company. Its 3rhcles of association govern it, and if the company is wound up, members must contribute an Zmount not exceeding £10. Recruitment and Appointment of Dirertor5 The directors of the company are also charity trustees under charity law. Under the requirement5 of the Memorandum and Articles of Association, the charity may, by ordinary resolution, appoint a person willing to act as a director and determine the rotation in which any additional directors are to retire. All members of the Director5 give their time voluntarily and receive no benefi'ts from the charity. Any expenses reclaimed from the charity are set out in note 12 to the accounts. We are actively seeking new trustees. This requires attending six meetings during the year. You do not need any qualifications, just the willingness to be involved in decisions to ensure we can provide the best service to our community. If you want to become a trustee, please get in touch with us using the detsils overleaf. AYDA VISION: Empowering future generations through training, guidance, and 5UPPOrt for all young people, including those with special educational needs and their familie5. AYDA Mlsslon: l. To empower all young people who are isolated and have no familial bond5 through mentorinÈ schemes, recreational activities, and training. 2. To provide advice and sUPPOrt to parentslguidance for all young people through mediation to reduce barriers to accessing mainstream services. 3. To facilitate workshops to develop functional skills and raise self-esteem, enhance skills already gained, complement schoolwork, improve young people's well-being, znd make life better. 4. To provide preventative and safeguarding measures to protect actual or potential victim5 from FGM under civil law by raising awareness and providing training on cultural inclusion, and harmful practices 5. To provide a youth empowerment vocational Centre for young people in Africa - Cameroon to promote independence and sustainability in a supportive. positive, and stimulating environment
OBJECTIVES AND ACTIVITIES Our charity's purposes as set out in the objects contsined in the company's memorandum of association are to.. Advance in life and relieve the needs of young people through the provision of recreational and lei5vre time activities provided in the interest of social welfare. designed to improve their conditions of life- providing support and activities which develop their skills. capacities and capabilities to enable them to participate in society as mature and responsible individuals. Help young people, especially but not exclusively through leisure time activities, to develop their capabilities SO that they may grow to full maturity a5 individuals and member5 of society Act as a resource for young people up to the age of 21 living in the UK by providing advice and asslstance and organizing programs of physical, education31, and other activities as a means of: advancing in life and helping young people by developing their skills, capacities, and capabilities to enable them to participate in society as independent, mature and responsible individuals,. advancing education,. relieving unemployment,. Providing recreational and leisure lime activity in the interests of social welfare for people living in the area of benefi.t who need it because of their youth, age, infi.rmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life of such per50nS Our main activities and who we try to help are described below and are undertaken to further our charitable purposes for the public benefit. AYDA seeks to create an appropriate surrounding for all young people, including those with special needs and those from different social, CLJltural and religious backgrounds to communicate together Training.. AYDA provides accredited and non-accredited community training to boost employment opportunitie5 and to develop new career opportunitie5. Training Partnership.. AYDA collaborates with the M3yor of London initiative to provide skills for the LoMdoner5 community outreach programmes. AYDA delivers variou5 $0ft skills programme5, including mandatory training for cèrers. Quality- AYDA is approved quality assured by QAS International ISO 9001.. As a training provider, AYDA 15 registered on the SFAS Register of Training Organisations IROTOI. Staff-AYDA 5UPPOrt5 all staff in cornplying with the nece55ary legal requirerllents. To protect young people and vulnerable adults, we ensured all trustees, appointed staff, and volunteers are DBS checked. appropriately trained, vigilant about their own actions so they are not misconstrued, and sensitive to the 15sue5 of child abuse, neglect, and safeguarding. AYDA is looking for qualified staff to deliver various training programmes. Current Projerts VAWG Grassroots.. A programme promoting gender equality through education, workshops, and awareness campaigns. The project challenges harmful societal norms and strengthens the community's re5pon5e to violence against women and girls. Skills for Londoners.. Under the Mayor of London's initiative, AYDA works to increase participation in adult learning for those who need it most. AYDA Vocationèl Centre in Cameroon: This pioneering projert provides teenage orphans and vulnerable street youth with vocational training. mentorship, and a safe environment to learn. Land has been acquired, architectural plans have been drawn, and construction is underwav.
ACHIEVEMENTSAND PERFORMANCE Through our various activities as detailed above, AYDA was able to achieve the following: Empowered young people to explore anger rrtanagement, resolve conflicts; examine issues of identitylbelongings through various activities and workshops. Improved relationships and communication between parent5 and children through training sessions Reduced community pressure for parentslcarers through support networking involving discussions and empha5ising respect for each other. Encouraged communication through discussions between generations to support and learn from each other'5 experience5 throu8h workshop activities Reduced high incidence of ritualistic child abuse through recreational activities which will link different cultures together. Improved the quality of life for BAME children and young people with learning difficulties through seminars that promote critr'cal thinking for young people to formulate and express their own opinions. Created community support groups to raise awareness of different cultural practices, in particular the effects of FGM including VAWG in order to eradicate the practice and be equal partners. Facilitated grassroots parenting classes- helping parents to help the children Provided non-accredited training to boost employment prospects and to develop new career opportunities to the community. With the vision of working towards a sustainable world free of poverty and empowering young people as equal partners in promoting development. the charity remains aware that young people face particular challenges and have distinct needs.
FINANCIAL REVIEWS Against the backdrop of limited resources and insecurities over funding, it has continued to be difficult to plan or develop 5ervice5. Nevertheless, the charitable company, with the aid of sound fi.nancial management, made use of its reserve to cover the cost of its operating expenditure. The unrestricted funds were in deficit of £76312024: £8171 while the restricted fund was in surplus of £9,20712024.. £22,205). Overall, the charitable company has a surplus carried forward of £79,68212023.. £71,238185 at 30th September 2025. Policy on Reserves The charity policy on reserves aims at building up free reserves to the level needed to cover up to three months operating expenditure by means of annual operating surpluses and supplemented by general-purpose appeals from time to time. Any surplus funds which are not likely to be needed to pay for activities will be placed on deposit to earn interest. Risk Assessment The charity trustees have considered the major risks to which the charity is eyposed, reviewed them. and established systems and procedures to manage them. The trustees annually review the risks that the charity faces. To date these have mainly related to.. Achievement of our aims and objectives,. Meeting the expectations of our beneficiaries or supporter5,' Depending more on Erants Over-reliance mainly on volunteers,. The trustees review these risks continuously and satisfy themselves that adequate systems and procedures are in place to manage the identified risks. In particular, insurance cover is in place, all trustees, staff, and volunteers who have direct contact with children and vulnerable adults are all DBS checked, AYDA strittly follows its safeguarding policy, and the charity's finances are kept under review.
FUTURE PLANS AYDA'S plan is to build on its work to establish a platform to advocate, support and empower all young people to overcome challenges they face including those with additional needs. The proposed vocational training Centre aims to provide practical skills and knowledge to tackle gra55roots povertv among street and orphan teenagers. The project activities will offer these young people a chance to develop in a supportive, positive and stimulating environment. For each young person, individual short-term and long-term programs will be set up to achieve outcomes. The Initiator for youth empowerment thought it wise that, instead of buying food, clothing and providing shelter for this group of people, etc.. it is better to give them the skills they need to sustain their lives. i.e.. learn skills that will generate income. It was said. 'Do not give them fi.sh all the time, teach them how to catch fish so that they can feed and sell some" The proposed building for the African Youth Development Association IAYDAI in Cameroon will house all young people, including disadvantaged and street teenagers. The concept provides young people with a variety of facilities, including Dormitories, a spacious Kitchen and Restaurant, Offices, Classrooms, Workshops, Computer rooms, and enough space for outdoor games. The project aims to address the root causes and the impact, symptoms, and manifestations of poverty. Hence. to promote independente and sustainability in today's youth society in supportive, positive, and stimulating environment AYDA also value5 being Part of SWIDN as a 'Friend of SWIDN. member. aligned with the network's mi55ion but located outside the South West., '1 love their vision of a thriving, diverse network of organisations contributing to the UN Sustainable Development Goals- parkncularly SDG4, Quality Education, and SDGS, Gender Equality." AYDA is now seeking partners to share in its vision and mi5SlOn to deliver this lirst African model centre for tackling grassroots poverty among disadvantage young people. AYDA is now set up in Cameroon in a rented accommodation SLJpporting teenage orphans. AYDA is seeking donorslpartners to 5UPPOrt the construction of the building to realise this venture. At this point, I wish to extend my than and gratitude to our partners, staff, and management for their support, commitment, and williNgne55 to keep standards high,. special thanks to the team for their tireless and eontinuouslv challenging work towards the development of the Cameroon project. I would like to give particular thanks to all our volunteers, past and present. Without their valuable input, AYDA would not have the high reputation it enjoys today. I must also say many thanks to you all, and to my fellow trustees who work behind the scenes to ensure that AYDA continues to meet it5 commitments. In addition, big thanks to the Staff at Community Benefit Action CIC and all the funders who supported us throughout the year. AYDA supports the development of all young people including those with Special Educational Needs and their families.
ACCOUNTING AND REPORTING RESPONSIBILITIES Company law requires the Directors to prepare finantial statements for each financial period which give 3 true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of the incoming resources and application of resources, inclLJding the income and expenditure of the charitable company. for the financial Period. In preparing these linancial statements, the direttors are required to.. select suitable accounting policies and then apply them consistently,. observe the methods and principles in the Charities SORP,. make judgments and estimates that are reasonable and prudent,. state whether applicable United Kingdom Accounting Standards have been followed, subject to any material dep3rtLJres disclosed and explained in the financial statements,. and Prepare the financial statements on a going-concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The Directors are responsible for= keeping proper accounting records which disclose with reasonable atcuracy at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006 and Safeguarding the assets of the charitable company and hence taking reasonable steps to prevent and detect fraud and other irregularities. This report has been prepared in accordance with the special provisions for small companies under Part XV of the Companies Art 2006. This report was approved by the Director5 on 29 June 2026, and Signed on is behalf by.. MRS THERESA ALEXANDRA KELLY CHAIRPERSON
Independent Examiner's report To the trustees of African Youth Development Association I report on the accounts of the company for the year ended 30 September 2025 which are set out on pages 10 to 15. Rèspectlve responsibilities of trustees and examiner The trustees (who are also the directors of the company for the purposes of company lawl are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144121 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examinatr'on. it is my responsibility to= examine the accounts under section 145 of the 2011 Act-, to follow the procedures laid down in the general Directions given by the Charity Commission under section 14515llbl of the 2011 Act,. and to state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It 3150 include5 considerdtion of any unusual items or disclosures in the accounts, and seeking explanations from you as trLJStees concerning any such matters. The procedures undertaken do not provide all the evidencè that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent emaminer's statement In connection with my examination. no matter has come to my attention- 111 which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with sectr'on 386 of the Companies Att 2006,. and to prepare accounts which accord with the accounting records, Comply with the accounting requirements of section 396 of the Companie5 Act 2006 and with the methods and principles of the Statement of Recommended Practice.. AccoLJntr'ng and Reporting by Charities have not been met- or 121 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Faisal Batiibwe FCCA Sanyu & Co Limited Chartered Certified Accountants 20 Wenlock Road London NI 7GU Date: 26 June 2026
AFRICAN YOUTH DEVELOPMENT ASSOCIATION STATEMENT OF FINANCIAL A1VITIEs FOR THE YEAR ENOED 30 SEPTEMBER 2025 2025 Total Funds 2024 Total Funds Unrestrlcted Funds Restrlcted Funds Note Intoming resources from chariiable activilies- Grants Other Income 67,534 67,534 588 S6,200 639 Total inGornlng re50ur¢es 67.534 68,122 56,839 Resources Expended Cost ol Generating Funds Charitable activities Governance 567 784 54,073 4.254 54,640 5,038 30,751.00 4.700.00 Total Resources Expended 1,351 58.327 59,678 35,451 Net Incomlngiioutgolngi resources 17631 12,583 9,207 58,655 21,388 49,850 Total funds brought lopNard 71,238 Total funds carrled fon¥ard 11,820 67.862 79,682 71,238 All incoming resources are derived from continuing operations. The charitable company has no other galns or losses other than those recognised in the Statement of Financial ArtivSties. 10
BALANCE SHEET AS AT 30 SEPTEMBER 2025 2025 2024 Note Flxed assets: Tangible assets 1,702 2,269 Current assets: Debtors Cash at bank and in hand 78,680 69,669 78,680 69.669 Current Liabilities: Creditors.. amounts falling due within one year 700 700 Net ¢urTent assets 77,980 68,969 Total Net Assets 79,682 71,238 The lunds of the charlty: Restricted income funds 67,862 58,655 Unrestricted income fLJnds'. 11,820 12,583 Totalfunds io 79.682 71,238 For the year ended 30 September 2025 the company was entrtled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilitie5,' The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476, The directors acknowledge their responsibilitr'e5 for complying with the requirements of the Act with respect to accounting record5 and the preparation of accounts These accounts have been prepared in accordance with the provisions applicable to companies, subject to the small companies, regime. This report was approved by the director on 29 June 2026, and Signed on thÈir behalf by.. -,J rfJ MRSTHERESA ALEXANDRA KELLY CHAIRPERSON
AFRICAN YOUTH DEVELOPMENT ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Principal accountlng policies The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements. Accountin8 convention The fi.nancial statements have been prepared in accordance with applicable United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practicel, and under the historical cost accounting and in accordance with Financial Reporhng Standard for Smaller Entities (effective January 20071- In preparing the financial statements the corripany follows best practice as set out in the Statement of Recommended Practice "Accounting and Reporknng by Charities" ISORPI issued in October 2005. Incoming resources All material incoming resources have been included in the Statement of Financial Activities when the company is entitled to the income and the amount can be quantified with reasonable accuracv. Resources expended Expenditure is recognised on an accrual basis as a liability is inctjrred. Expenditure includes any VAT that cannot be fully recovered, and is reported as part of the expenditure to which it relates.. Costs of generating fund5 comprise the costs associated with attr3cting voluntary income. Charitable expenditure comprises those costs incurred by the company in the delivery of its activities for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs include those costs associated with meeting the constitutional and Statutory requirements of the company. Taxation The company is exempt from Corporation Tax on its charitable activities Funds accountin IncominÈ resources that may be applied for charity'5 purposes are treated as unrestricted, incorlling resources and are credited to the unrestricted funds,. Where a donation or grant is required to be used for a specified purpose. the amount concerned is treated as a 'restricted' incoming resources and is credited to the appropriate restricted fund,. FiKèd assets and depreciation All tangible fixed a55ets are c8pita115ed and included at cost including any incidental expenses of acqui5itiOn. Equipment is written down using reducing balance method of depreciation over their estimated useful economic live5. 12
Income Resources 2 Grants 2025 Total 2024 Total Unrestricted Restricted Greater London Aurhorlly London Community 33,534 34,000 67,534 33,534 34,000 67,534 22.200 34,000 56,200 Incorne Resources Other Income 2025 Tatal 2024 Total Unrestricted Restrltted General Donatians Events Income 350 350 20 350 Other Income 238 588 238 269 588 639 Resources Expended- Charltable Actlvltles Unresiricred Funds Restricted Funds 2025TOTAL 2024TOTAL Venue Hire Professionall Insurance costs Telephone Postage, Stationery& Printing Depreciation Volunteer Expenses Direct Project Costs Travelling & Subsistence Refreshment Sundry 1,309 316 2.494 4,025 1,309 31 2,512 1.104 3,195 756 736 4,025 567 5,369 38,809 275 567 5,369 38.809 27S 20,374 327 1,747 976 500 976 500 TOTAL 567 54,073 54.640 30,751 Resources Expended- Governance Unrestricted Funds Restricted Funds 2025 TOTAL 2024TOTAL Accountancy 784 700 Other Professionalfees 4,254 4.254 4,254 5.038 4,000 4,700 TOTAL 13
6 Tangible Assets Office equipment 2025 2024 C05t As ai isi October 2024 Additions in year Disposals in year As at 30th September2025 8.914 8.914 8,914 8.914 8,914 8,914 Depreciaiioft As at 1st October 2024 Eliminated on disposal Charge lorthe year 6.645 6,645 5,889 567 567 756 Net bookvalue At 30th September 2025 1.702 1.702 2,269 At30th Sepiember 2024 2,269 2.269 3.025 Cash at bank and In hand 2025 2024 Lloyds TSB Account- Current Lloyds TSB Account- Reserve Cash In hand 51.798 26,882 43.025 26,644 78.680 69,669 CTedllors 2025 2024 Accountancy Other Creditors- Consultancy 700 700 700 700 Movements In funds Opening Balance Incoming Resources Resources Expended Closlng Balance Transfers Restrlcted funds: Grants 58,655 58,655 87,534 67,534 158,3271 158,3271 67,862 67,862 Total re5trlcted fund5 Unrestrlcted funds: Charitys fund5 12.583 588 11,3511 11,820 Total unrestrlcted funds 12,583 588 11,3511 11,820 Totalfunds 71,238 68,122 159,6781 79,682 14
Analysls ol net assets by 10 funds Iprioryearl Unrestricted fund5 Restricted funds rotal funds Cash at bank and in hand Other net assets 26882 51798 78680 115.0631 16.064 1002 Nei assets ai the end ol the year 11.820 67,862 79,É82 11. Trustee Remuneration & Related Party Transactions No mernber of the directors received any remuneration during the year. No Trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year. 12. Taxation As a charity, AYDA is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or $256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity. 13. Control The ultimate controlling parries are the Director5 1 Charity Trustees, a5 Stated on page 2. 15