**Company no: 6486517 Charity no: 1125563**
**Youth Focus North West Limited**
**Report and financial statements For the year ended 31 March 2022**
Youth Focus North West Limited
Reference and administrative information
for the year ended 31 March 2022
**Company number** 6486517 **Charity number** 112556
## **Registered office and operational address** :
Unit 6b Micklehead Business Village St Michaels Road Sutton, St Helens WA9 4YU
**Trustees** Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:
Bernard Booth chair until Oct 21 Sue Lomas chair from Oct 21 Iqra Ali – Vice Chair Tracey Walsh – Trustee until Oct 21 Nicky Parker – Treasurer from Oct 21 Colin Scicluna – Trustee Will Adams – Trustee James Cooke – Trustee from January 21 Sally Carr – Trustee from January 21 Andy Mycock – Trustee from January 21 Rajesh Patel – Trustee from January 21
**Key management** Stuart Dunne Chief Executive **personnel** Sarah Lanchin Deputy Chief Executive **Bankers** Cooperative Bank **Independent** Jennifer Daniel FCCA DChA Slade & Cooper Limited **examiner** Beehive Mill, Jersey Street, Manchester, M4 6JG
1
## Youth Focus North West Limited
## Trustees’ annual report
## for the year ended 31 March 2022
The trustees present their report and the unaudited financial statements for the year ended 31 March 2022. Included within the trustees’ report is the directors’ report as required by company law.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
Youth Focus North West (YFNW) is uniquely placed to work alongside young people and organisations to have a voice where it counts. Working across North West England and beyond we provide space and opportunity to connect and work together. Young people and the people who work with young people can benefit from our youth voice programmes, training initiatives and networks through our commitment to increase relationship skills and a sense of belonging and agency. YFNW empowers young people so that they feel confident and motivated to make changes to the world around them. Our five-year strategy is a blueprint for young people to be recognised as active citizens and to become the people they want to be. More information on this and more can be found on www.youthfocusnw.org.uk
## **Objectives and activities**
The Company's objects are the advancement of the education of young people and those who work with young people in the North West of England so that said young people may develop their personal, social, physical and spiritual capacities, achieve their potential and find their place as active members of their communities and society as a whole.
Youth Focus North West (YFNW) is an organisation with strong youth work roots. We work in partnership with young people and organisations to have a voice where it counts. Our youth voice work gives young people the opportunities to make a difference individually, locally, regionally and nationally. We nurture youth work practice and we create networks, broker partnerships and open up opportunities for young people and organisations to work together
The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.
2
Youth Focus North West Limited
Trustees’ annual report
for the year ended 31 March 2022
## **Our Vision:**
To improve the lives of young people in the North West of England
## **Our Mission:**
To help young people realise their potential and become active citizens.
## **Our Aims:**
To support the effectiveness, efficiency, quality and relevance of youth work across the region.
To support services working with young people to maximise young peoples’ opportunities for personal and social development and help them make a successful transition to adult life and citizenship.
## **Achievements and performance**
The continuing challenges of Covid 19 impacted on the youth sector throughout 21/22 and the majority of our delivery was online. Always adhering to the current guidance we adopted a blended approach where possible.
During 21/22 we added to our staff team with the appointment of a Campaigns and Communications Manager. As a result, our reach and impact has increased across a variety of platforms.
At March 22 our staff team was as follows:
- CEO
- Deputy CEO
- Business Manager
- Campaigns & Communications Manager
- Youth Voice Lead
- Youth Voice Project Worker
- Administrative Assistant
We also have a pool of associates and bank workers who we can call upon as and when required as well as a number of young volunteers.
3
## Youth Focus North West Limited
## Trustees’ annual report
## for the year ended 31 March 2022
The charity's main activities and who it tries to help are described below. All its charitable activities focus on education and engagement and are undertaken to further Youth Focus North West Limited’s charitable purposes for the public benefit.
We improve young people’s lives through Youth Work. The work of YFNW falls naturally into three strands:
1. **We work with young people to have a voice and we work with organisations and services who want to give young people a voice. – DELIVER**
- We continue to coordinate the Greater Manchester Youth Combined Authority on behalf of the GMCA, with an increase of 26 organisations represented by 52 young people attending 10 meetings a year plus additional events and opportunities.
- We coordinate the Youth Advisory Board (YAB) on behalf of Arts Council England. This is a joint initiative between us and the Units in Yorkshire & Humber and the North East.
- We continue to coordinate UKYP on behalf of the British Youth Council, including Youthforia (our unique regional youth forum) which is over 10 years old.
- We continue to advocate and deliver projects that involve young people having a say in how health services are run – physical and mental health.
- We have been part of European projects exploring the subject of Youth Participation – models and methods.
## **2. We help develop Youth Work practice. – DEVELOP**
- With funding available from DCMS we continue to provide bursaries for Youth Work training at Level 2 and Level 3, including courses targeted at black and brown youth workers, youth workers who are hearing impaired as well as workers across LAs in the region.
## **3. We bring people together to create networks and partnerships. – BRING TOGETHER**
We continue to coordinate several networks for professionals including:
- Strategic Leads
- Cared4NW
- Participation Workers
- Workforce Development
4
Youth Focus North West Limited
Trustees’ annual report
for the year ended 31 March 2022
## **Plans for the future**
- Develop and enhance website
- Develop framework to measure impact of our work, including number of beneficiaries, journey travelled etc
-
Diversify our funding streams
- Recruit to new youth voice posts and increase delivery capacity
## **Chair’s Report - Sue Lomas OBE DL FRGS**
The period covered by this annual report has been unprecedented for Youth Focus North West (YFNW) and for all those who work with young people, but most importantly for the children and young people we exist to serve. As one Youth Worker put it recently ‘It’s been tough on all of us, but it’s been especially tough on young people, who’ve had their worlds turned upside down’.
Young people returning to school and to work has restored some normality, but equally important is what they are able to do outside school hours and how they are able to make their voices heard. This is where the work of YFNW has such a vital part to play and as the year progressed, there appeared to be a newfound interest in supporting young people.
The work of YFNW is still growing and has the buy-in of all 23 local authorities across the North West. We create networks, broker partnerships and open up opportunities for young people and organisations to work together. For example, developing our Youth Voice Work with The Arts Council; supporting the United Kingdom Youth Parliament with the British Youth Council and facilitating the Greater Manchester Youth Combined Authority with the GMCA.
We launched our new Five - Year Strategy in 2022. Based on wide consultation with young people and the sector it encapsulates our mission, our purpose and our values and sets out how we will go about delivering our vision of ‘a world where young people feel valued and embraced for who they are and who they want to be’.
Our four new trustees have brought their wide-ranging knowledge and expertise to contribute to the organisation and its work. We have formed three new sub-committees to share the governance workload:
- a Policy Committee;
- a Risk and Finance Committee and
- an Equality, Equity, Diversity, Inclusion and Belonging Committee.
These forums will give space for forensic discussion and debate which is not always available at formal board meetings. I am grateful to my Vice Chair, Iqra Ali, for all the support she provides.
5
## Youth Focus North West Limited
## Trustees’ annual report
## for the year ended 31 March 2022
Looking forward, measuring our impact and sharing the results is crucially important to us. We will continue to identify how we can improve so that our funders feel their money is well spent and our stakeholders can trust our work. We will also develop our work in training. Our CEO is one of the leaders in developing the Lundy Model of Training which is underpinned by the United Nations Conventions of The Rights of the Child and the Rights of Persons with Disabilities. We will develop our training programmes to nurture improving youth work practice, across the North West and beyond.
During this period, we have said goodbye to two people who have played key roles in the life of Youth Focus North West to date. We are very grateful to Bernard Booth who served as our CEO until October 2021. Bernard has been a long-term supporter of YFNW and also served as our Treasurer.
Tracey Walsh has also been a longstanding trustee and has held the posts of Chair and Vice Chair. They both made a very significant contribution to YFNW, for which we are extremely grateful.
I would like to thank the YFNW Trustees for their support for the Company, for their generosity in offering their time and skills, and for their friendship and wise counsel to me as Chair. I would also like to thank our staff team for their hard work and special thanks go to our CEO, Stuart Dunne, who has played a vital part in maintaining the work of YFNW, and whose commitment and deep understanding of youth work are among our greatest assets.
## **Financial review - Treasurer - Nicky Parker**
Youth Focus North West remains in a stable financial position at the end of this 2021/22 Financial Year despite sustained government austerity measures, the cost of living crisis and recovery from the Global Pandemic Covid19 virus. Staff within the Company continue to show great flexibility and resilience as they changed the way they worked to protect themselves and stakeholders. Meetings moved online again, then became hybrid and then slowly we started to meet in person again. The Board continued to meet virtually, and we are planning to meet again in person in 2022/23.
Despite the pandemic our work has continued to flourish. We are now combining a mixture of traditional and modern methods of communicating and working with young people utilising online applications such as Zoom to continue and develop service delivery.
Looking to the future there are signs that the government will improve funding to the youth sector with funded programmes such as the Youth Investment Fund and we are optimistic that our wider role in supporting others will further develop as additional funding is made available.
6
## Youth Focus North West Limited
## Trustees’ annual report
## for the year ended 31 March 2022
The Company continues to work with old and new stakeholders, which has allowed us to maintain our position as leaders within the region and continue to ensure the voices of young people are both listened to and responded to. The partnerships with local authorities, National Youth Agency and Greater Manchester Combined Authority among others continue to provide opportunities that are exciting. There were larger contracts with GMYCA and the physical health contract as well as smaller contracts such as Bee Well and the Young Inspectors. They enable the Company to offer increased benefits for young people, staff, local authorities and the third sector.
The Company changed its way of securing funding from local authorities in 2020/21 and that has had a positive benefit on our financial position in 2021/22. Youth Focus North West continues to have support via the fees from all North West Region Local Authorities totalling £46k.
This £46k has contributed to increased income of £444,966 compared to £426,085 in the previous year representing an increase of £18,881. Expenditure is more than the previous year at (£376,976 compared to £274,720) meaning there is a net in year surplus of £67,987.
The increased expenditure reflects the move back to hybrid and in person meetings. This financial position of the Company shows we remain on a solid footing. The principles of strong and sound financial management have continued following the lead set by the previous Treasurer. This means that we have seen a small increase in reserves which stand at £455,509. The minimum amount set by the Board is 150k
The recruitment of additional operational staff in 2020/21 including a Deputy CEO has been beneficial to the team and we recruited further in 2021/22 with the recruitment of:
- Communications & Campaigns Manager – Sep 21
- Youth Voice Lead – Oct 21
- Youth Voice Project Worker – Jan 2022
Whilst remaining optimistic for the future, in the short-term 2022/2023 could well be a challenging year as the full financial ramifications of the War in Ukraine, rising energy costs and salary costs to meet the costof-living crisis affect the economy, local government and particularly funding streams in the third sector.
The Company continues as a going concern and will do so over the coming year. Our funds are not in any difficulty. There is a large amount of restricted funds held for committed work in 22/23. The Board remains of the view that the role for the Company is still evolving because of the continually changing economic and political climate. We will continue to review how we work with, and collaborate with others. We are in a strong position and board members, staff and young people remain optimistic that new work will develop from regional changes, and are confident that we will continue to recruit new income sources as well as meet contracts that we currently hold.
7
## Youth Focus North West Limited
## Trustees’ annual report
for the year ended 31 March 2022
## **Structure, governance and management**
The organisation is a charitable company limited by guarantee, incorporated in January 2008 and registered as a charity in August 2008
The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.
Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2022 was 9. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note to the accounts.
Our current Board of Trustees consists of 9 members and we aim to recruit an additional Trustee during 22/23.
During the recruitment process, potential trustees are invited to send a letter of intent and CV to the Chair of the Board for consideration and voted by colleagues. New Trustees will then complete an induction process, safeguarding training, organisational and policy information.
During 21/22 the Board established 3 working groups to focus more intently on the following issues:
- Policy
- Risk & Finance
- Equality, Equity, Diversity, Inclusion & Belonging
## **Reserves Policy**
The Trustees have set the Charity’s unrestricted reserves at a level of £150,000 to cover closure and redundancy costs. This objective has been met and the Trustees aim to hold £150,000 in reserve to support the charity over the next 12-18 months. Consideration needs to be given to funding in the event of long term sickness, maternity or pension liabilities which would increase the financial burden
8
## Youth Focus North West Limited
## Trustees’ annual report
for the year ended 31 March 2022
## **Statement of responsibilities of the trustees**
The trustees (who are also directors of Youth Focus NW for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements 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 year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company 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 in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice have
- been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume
- that the charity will continue in operation
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.
The trustees’ annual report has been approved by the trustees on 15/10/2022 and signed on their behalf by:
Sue Lomas
Chair
9
Independent examiner’s report
## to the members of
## Youth Focus North West Limited
I report on the accounts of the company for the year ended 31 March 2022 which are set out on pages 11 to 24.
## **Responsibilities and basis of report**
As the charity trustees of the company (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 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 company’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 company’s 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 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 that in any material respect:
1. accounting records were not kept in respect of the 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 the 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.
Jennifer Daniel FCCA DChA Beehive Mill, Jersey Street Manchester, M4 6JG
Date: 20 December 2022
10
Youth Focus North West Limited
## Statement of Financial Activities
## (including Income and Expenditure account) for the year ended 31 March 2022
|Unrestricted
funds
Note
£
**Income from:**
Charitable activities:
3
444,940
Investments
4
26
**Total income**
**444,966**
**Expenditure on:**
Charitable activities:
5
376,979
**Total expenditure**
**376,979**
7
**67,987**
Transfer between funds
-
**Net movement in funds for the year**
**67,987**
**Reconciliation of funds**
Total funds brought forward
387,522
**Total funds carried forward**
**455,509**
**Net income/(expenditure) for the**
**year**|Restricted
funds
£
-
-
**-**
-
**-**
**-**
-
**-**
-
**-**|Total funds
2022
£
444,940
26
**444,966**
376,979
**376,979**
**67,987**
-
**67,987**
387,522
**455,509**|_Total funds_
_2021_
_£_
_425,836_
_249_|
|---|---|---|---|
||||**_426,085_**|
||||_276,720_|
||||**_276,720_**|
||||**_149,365_**
_-_|
||||**_149,365_**
_238,157_|
||||**_387,522_**|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
11
## Youth Focus North West Limited Company number 06486517
Balance sheet as at 31 March 2022
|Note
£
£
**Fixed assets**
Tangible assets
11
-
**Total fixed assets**
**-**
**Current assets**
Debtors
12
95,772
Cash at bank and in hand
570,031
**Total current assets**
**665,803**
**Liabilities**
Creditors: amounts falling
due in less than one year
14
(210,294)
**Net assets**
**455,509**
**The funds of the charity:**
Restricted income funds
16
-
Unrestricted income funds
17
455,509
**Total charity funds**
**455,509**
2022|_£_
_£_
_-_
**_-_**
_185,011_
_426,026_
**_611,037_**
_(223,515)_
**_387,522_**
_-_
_387,522_
**_387,522_**
_2021_|_£_
_£_
_-_
**_-_**
_185,011_
_426,026_
**_611,037_**
_(223,515)_
**_387,522_**
_-_
_387,522_
**_387,522_**
_2021_|
|---|---|---|
|||**_-_**|
|||**_387,522_**|
|||_-_
_387,522_|
|||**_387,522_**|
For the year in question, the company was entitled to exemption from an 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,
- • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts
These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.
The notes on pages 14 to 24 form part of these accounts.
Approved by the trustees on 15 / 10 / 2022 and signed on their behalf by:
Sue Lomas Chair
Nicky Parker Treasurer
12
## Youth Focus North West Limited
## Statement of Cash Flows for the year ending 31 March 2022
|Note
2022
£
**Cash provided by/(used in) operating activities**
19
**143,979**
_Cash flows from investing activities:_
Dividends, interest, and rents from investments
26
**Cash provided by/(used in) investing activities**
**26**
144,005
Cash and cash equivalents at the beginning of the year
426,026
**Cash and cash equivalents at the end of the year**
**570,031**
Increase/(decrease) in cash and cash
equivalents in the year|_2021_
_£_
**_139,637_**|
|---|---|
||_249_|
||**_249_**|
||_139,886_
_286,141_|
||**_426,027_**|
13
Youth Focus North West Limited
Notes to the accounts for the year ended 31 March 2022
## **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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - 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 and UK Generally Accepted Accounting Practice.
Youth Focus North West Limited meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
## **b Preparation of the accounts on a going concern basis**
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.
The trustees have made no key judgments which have a significant effect on the accounts.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.
14
Youth Focus North West Limited
Notes to the accounts for the year ended 31 March 2022 (continued)
## **c Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.
## **d Interest receivable**
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 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 particular areas of the charity’s work or for specific projects being undertaken by the charity.
## **f Expenditure and irrecoverable VAT**
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.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
15
Youth Focus North West Limited
Notes to the accounts for the year ended 31 March 2022 (continued)
## **g Operating leases**
Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.
## **h Tangible fixed assets**
Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
Computer equipment 5 years Office fixtures and equipment 4 years
## **i Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **j Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **k Creditors and provisions**
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.
16
Youth Focus North West Limited
Notes to the accounts for the year ended 31 March 2022 (continued)
## **l Pensions**
Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 8. There were no outstanding contributions at the year end. The costs of the defined contribution scheme are included within expenditure on charitable activities.
The money purchase plan is managed by Royal London Mutual Insurance Society Limited Plc and the plan invests the contributions made by the employee and employer in an investment fund to build up over the term of the plan a pension fund which is then converted into a pension upon the employee’s normal retirement year age when eligible for a state pension. The charity has no liability beyond making its contributions and paying across the deductions for the employee’s contributions.
There were no contributions outstanding at the year-end of £864 (2021 : £864).
## **2 Legal status of the charity**
The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.
## **3 Income from charitable activities**
|Conferences and training
Membership subscriptions
Contract income
Fees & other income
**Total 2021**
**_Previous reporting period_**
_Conferences and training_
_Membership subscriptions_
_Contract income_
_Fees_
**_Total 2020_**|Unrestricted
£
7,950
44,596
389,194
3,200
444,940
_Unrestricted_
_£_
_35,685_
_55,255_
_333,486_
_1,410_
_425,836_|Restricted
£
-
-
-
-
-
_Restricted_
_£_
_-_
_-_
_-_
_-_
_-_|Total 2022
£
7,950
44,596
389,194
3,200|
|---|---|---|---|
||||444,940|
||||_Total 2021_
_£_
_35,685_
_55,255_
_333,486_
_1,410_|
||||_425,836_|
17
## Youth Focus North West Limited
## Notes to the accounts for the year ended 31 March 2022 (continued)
## **4 Investment income**
|**Investment income**|||
|---|---|---|
|Income from bank deposits|2022
£
26
26|_2021_
_£_
_249_|
|||_249_|
All of the charity's investment income arises from money held in interest bearing deposit accounts. All investment income is unrestricted.
## **5 Analysis of expenditure on charitable activities**
|Staff costs
Premises costs
Administrative costs
Project costs
Depreciation
**Total 2022**
**_Previous reporting period_**
_Staff costs_
_Premises costs_
_Administrative costs_
_Project costs_
_Depreciation_
**_Total 2020_**
**6**
**Analysis of governance costs**
Governance costs
(see note 6)
_Governance costs_|Unrestricted
£
254,668
17,134
28,391
74,686
-
2,100
376,979
_Unrestricted_
_£_
_184,091_
_17,049_
_18,437_
_52,831_
_332_
_1,980_
_274,720_|Restricted
£
-
-
-
-
-
-
-
_Restricted_
_£_
_-_
_-_
_-_
_2,000_
_-_
_-_
_2,000_|Total 2022
£
254,668
17,134
28,391
74,686
-
2,100|
|---|---|---|---|
||||376,979|
||||_Total 2021_
_£_
_184,091_
_17,049_
_18,437_
_54,831_
_332_
_1,980_|
||||_276,720_|
|||||
|Accountancy services
Independent examination|Total 2022
£
1,560
540
2,100|_Total 2021_
£
_1,500_
_480_|
|---|---|---|
|||1,980|
18
Youth Focus North West Limited
Notes to the accounts for the year ended 31 March 2022 (continued)
## **7 Net income/(expenditure) for the year**
|This is stated after charging/(crediting):
Operating lease rentals:
Equipment
Independent examiner's fee - accountancy
Independent examiner's fee - payroll
**Staff costs**
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs
Other costs
Independent examination|2022
£
-
1,250
346
400
2022
£
200,498
14,788
16,499
22,883
254,668|_2021_
_£_
_-_
_1,250_
_346_
_400_|
|---|---|---|
|||_2021_
_£_
_156,096_
_9,537_
_12,385_
_6,073_|
|||_184,091_|
## **8 Staff costs**
No employees has employee benefits in excess of £60,000 (2021: Nil).
The average number of staff employed during the period was 6 (2021: 6.8).
The key management personnel of the charity comprise the board trustees. The total employee benefits of the key management personnel of the charity were £Nil (2021: £Nil).
## **9 Trustee remuneration and expenses, and related party transactions**
Neither the trustees nor any persons connected with them received any remuneration or reimbursed expenses during the year (2021: Nil).
No trustees received travel and subsistence expenses during the year (2021:£nil).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2021: nil).
19
## Youth Focus North West Limited
## Notes to the accounts for the year ended 31 March 2022 (continued)
## **10 Corporation tax**
The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 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.
## **11 Fixed assets: tangible assets**
|**Cost**
Additions
Disposals
**Depreciation**
Charge for the year
Disposals
**Net book value**
At 1 April 2021
At 31 March 2022
At 1 April 2021
At 31 March 2022
At 31 March 2022
_At 31 March 2021_|Computer
equipment
£
13,454
-
-|
|---|---|
||13,454|
||13,454
-
-|
||13,454|
||-|
||_-_|
20
## Youth Focus North West Limited
## Notes to the accounts for the year ended 31 March 2022 (continued)
|**12**
**Debtors**
2022
£
Trade debtors
86,459
Prepayments and accrued income
9,313
95,772
**13**
**Cash at bank and in hand**
2022
£
Cash at bank and on hand
570,031
**14**
**Creditors: amounts falling due within one year**
2022
£
Trade creditors
3,899
Other creditors and accruals
2,100
Deferred income
197,715
Taxation and social security costs
6,580
210,294
**15**
**Deferred income**
2022
£
Annual membership and contract income
Deferred grant brought forward
209,545
Income received
421,960
Released to income from charitable activities
(433,790)
Deferred income carried forward
197,715|_2021_
_£_
_138,719_
_46,292_|
|---|---|
||_185,011_|
||_2021_
_£_
_426,026_|
||_2021_
_£_
_7,866_
_1,980_
_209,545_
_4,124_|
||_223,515_|
||_2021_
_£_
_91,255_
_483,015_
_(364,725)_|
||_209,545_|
21
Youth Focus North West Limited
## Notes to the accounts for the year ended 31 March 2022 (continued)
## **16 Analysis of movements in restricted funds**
|Awards for All
**Total 2022**
_Awards for All_
**_Total 2021_**
**_Previous reporting_**
**_period_**|Balance at
1 April
2021
£
-
-
_Balance_
_at 1 April_
_2020_
_£_
_2,000_
_2,000_
|Income
£
-
-
_Income_
_£_
_-_
_-_|Expenditure
£
-
-
_Expenditure_
_£_
_(2,000)_
_(2,000)_|Transfers
£
-
-
_Transfers_
_£_
_-_
_-_|Balance at
31 March
2022
£
-|
|---|---|---|---|---|---|
||||||-|
||||||_As at 31_
_March_
_2021_
_£_
_-_|
||||||_-_|
22
## Youth Focus North West Limited
Notes to the accounts for the year ended 31 March 2022 (continued)
## **17 Analysis of movement in unrestricted funds**
|General fund
_General fund_
**_Previous reporting_**
**_period_**
**Name of**
General fund|Balance
at 1 April
2021
Income
Expenditure
Transfers
£
£
£
£
387,522
444,966
(376,979)
-
387,522
444,966
(376,979)
-
_Balance_
_at 1 April_
_2020_
_Income_
_Expenditure_
_Transfers_
_£_
_£_
_£_
_£_
_236,157_
_426,085_
_(274,720)_
_-_
_236,157_
_426,085_
_(274,720)_
_-_
**Description, nature and purposes of the fund**
The free reserves after allowing for all designated funds
|As at 31
March 2022
£
455,509|
|---|---|---|
|||455,509|
|||_As at 31_
_March_
_2021_
_£_
_387,522_|
|||_387,522_|
||||
23
Youth Focus North West Limited
## Notes to the accounts for the year ended 31 March 2022 (continued)
## **18 Analysis of net assets between funds**
|Tangible fixed assets
Net current assets/(liabilities)
**Total 2022**
**_Previous reporting period_**
_Tangible fixed assets_
_Net current assets/(liabilities)_
**_Total 2022_**|General
fund
£
-
455,509
455,509
_General_
_fund_
_£_
_-_
_387,522_
_387,522_|Restricted
funds
£
-
-
-
_Restricted_
_funds_
_£_
_-_
_-_
_-_|Total
£
-
455,509|
|---|---|---|---|
||||455,509|
||||_Total_
_£_
_-_
_387,522_|
||||_387,522_|
## **19 Reconciliation of net movement in funds to net cash flow from operating activities**
|**Net income/(expenditure) for the year**
**Adjustments for:**
Depreciation charge
Dividends, interest and rents from investments
Decrease/(increase) in debtors
Increase/(decrease) in creditors
**Net cash provided by/(used in) operating**|2022
£
67,987
-
(26)
89,239
(13,221)
143,979|_2021_
_£_
_149,365_
_333_
_(249)_
_(134,026)_
_124,214_|
|---|---|---|
|||_139,637_|
24