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2023-03-31-accounts

Company Number:6486517 Charity Number: 1125563

Youth Focus North West Limited

Report and financial statements For the year ended 31[st] March 2023

Youth Focus North West Limited

Reference and administrative information

for the year ended 31st March 2023

Company number 6486517 Charity number 1125563

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:

up to the date of this report were as follows:
Sue Lomas Chair
Sally Carr Vice Chair from October 22
Iqra Ali Vice Chair to October 22
James Cooke
Treasurer from October 22
Nicky Parker
Treasurer to October 22
Sharon Watts
Secretary
Rajesh Patel Trustee
Colin Scicluna
Trustee
Andy Mycock
Trustee
Will Adams Trustee
Key management Stuart Dunne Chief Executive
personnel Sarah Lanchin Deputy Chief Executive
Bankers Cooperative Bank
Skelmersdale
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 31st March 2023

The trustees present their report and the unaudited financial statements for the year ended 2023. 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.

Objectives and activities

The Mission of Youth Focus NW is to improve the lives of young people throughout the North West of England.

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.

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.

Achievements and performance

The charity's main activities and who it tries to help are described below. All its charitable activities focus on Improving the lives of young people and are undertaken to further Youth Focus North West’s charitable purposes for the public benefit.

We deliver:

We are passionate about young people having their voices heard where it counts. It's our privilege to support young people to take on leadership roles, to represent their views and become activists and decision makers in their local communities and beyond. We work with a range of partners and funders to deliver Youth Voice projects across the North West.

2

Youth Focus North West Limited

Trustees’ annual report

for the year ended 31st March 2023

Our activities engaged 292 young people during 22/23 and over 200 workers

Examples during 22/23 include:

Provide platforms for young people to amplify their voice. We will do this by creating space for young people to come together to tackle the issues that they feel are important.

Provide platforms for young people to amplify their voice. We will do this by creating space for young people
to come together to tackle the issues that they feel are important.		 Provide platforms for young people to amplify their voice. We will do this by creating space for young people
to come together to tackle the issues that they feel are important.		 Provide platforms for young people to amplify their voice. We will do this by creating space for young people
to come together to tackle the issues that they feel are important.
How Outputs Outcomes
Youthforia – North West
Regional Youth Forum		 6 x Regional Meetings 1 x
Residential
Young people take on responsibility
and show leadership.

Young people develop a heightened
sense of belonging and agency

Young people increase empathy,
compassion and stretch their identities.

Young people enjoy their engagement
with our programmes and develop their
personal and social skills/capabilities
Members of Youth Parliament
(UKYP)		 Monthly
Young people take on responsibility
and show leadership.

Young people develop a heightened
sense of belonging and agency

Young people increase empathy,
compassion and stretch their identities.

Young people enjoy their engagement
with our programmes and develop their
personal and social skills/capabilities
Cared 4 network 2-4 x a year
Young people take on responsibility
and show leadership.

Young people develop a heightened
sense of belonging and agency

Young people increase empathy,
compassion and stretch their identities.

Young people enjoy their engagement
with our programmes and develop their
personal and social skills/capabilities

Increase opportunities for young people to influence. We will do this by connecting decision making bodies, decision makers and young people together.

Increase opportunities for young people to influence. We will do this by connecting decision making bodies,
decision makers andyoung people together.		 Increase opportunities for young people to influence. We will do this by connecting decision making bodies,
decision makers andyoung people together.		 Increase opportunities for young people to influence. We will do this by connecting decision making bodies,
decision makers andyoung people together.
How Outputs Outcomes
Greater Manchester Youth
Combined Authority		 10 x meetings per year
2 x development days per
year
Young people take on responsibility
and show leadership.

Young people develop a heightened

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Youth Focus North West Limited

Trustees’ annual report

for the year ended 31st March 2023

sense of belonging and agency

Young people increase empathy,
compassion and stretch their identities.

Young people enjoy their engagement
with our programmes and develop their
personal and social skills/capabilities
Bee Heard - Mental Health Youth
Forum		 12 x meetings per year
Young people take on responsibility
and show leadership.

Young people develop a heightened
sense of belonging and agency

Young people increase empathy,
compassion and stretch their identities.

Young people enjoy their engagement
with our programmes and develop their
personal and social skills/capabilities
Bee Counted - Young Health
Inspectors		 5-10 YP Recruited and
trained to be Inspectors
10 x
Youth Led Health
Inspections completed and
recommendation reports
produced
Young people take on responsibility
and show leadership.

Young people develop a heightened
sense of belonging and agency

Young people increase empathy,
compassion and stretch their identities.

Young people enjoy their engagement
with our programmes and develop their
personal and social skills/capabilities
ACE- Youth Advisory Board 18 x YP recruited and
trained as board members,
12 x full board meetings, 12
sub-region meetings
(1yr pilot)
Young people take on responsibility
and show leadership.

Young people develop a heightened
sense of belonging and agency

Young people increase empathy,
compassion and stretch their identities.

Young people enjoy their engagement
with our programmes and develop their
personal and social skills/capabilities

We develop:

We are committed to developing Youth Work practice in the North West. We want to see a vibrant Youth Work sector that is equipped, qualified and able to meet the needs of young people. 93% of participants on our Youth Work training programmes said they now felt equipped to build professional relationships with young people.

4

Youth Focus North West Limited

Trustees’ annual report

for the year ended 31st March 2023

Increase the number of qualified youth workers by providing routes to formal qualifications (Level 2 and Level 3) and working with partners to strengthen links with the academic institutions.

Increase the number of qualified youth workers by providing routes to formal qualifications (Level 2 and
Level 3) and working withpartners to strengthen links with the academic institutions.		 Increase the number of qualified youth workers by providing routes to formal qualifications (Level 2 and
Level 3) and working withpartners to strengthen links with the academic institutions.		 Increase the number of qualified youth workers by providing routes to formal qualifications (Level 2 and
Level 3) and working withpartners to strengthen links with the academic institutions.
How Outcomes
National Youth Agency
Bursary Scheme
Youth work practitioners are better prepared for work with young
people

Youth work practitioners are more confident to respond to issues
relating to young people

Youth work practitioners enjoy their engagement with our programmes
and increase their relationship skills and intellectual capabilities

Number of candidates completed in 22/23 -
Develop impact and evaluation by reviewing and investing in our, and others (NW) understanding of impact
and evaluation, and linking this to the delivery of high quality services foryoung people.
How Output Outcomes
Peer to Peer
Youth
Enterprise
Learning
Network on
behalf of CfYI		 4 x national
meetings
Youth work practitioners enjoy their engagement with our programmes
and increase their relationship skills and intellectual capabilities
Develop Lundy
Training
Module		 x 1 pilot
x 2 Training
Beginners /
Advanced		  Youth work practitioners are better prepared for work with young
people
 Youth work practitioners are more confident to respond to issues
relating to young people

Youth work practitioners enjoy their engagement with our programmes
and increase their relationship skills and intellectual capabilities

We bring together:

We believe that bringing people together and sharing ideas will make the youth work sector stronger and more sustainable. We coordinate a number of thematic networks to build infrastructure, support and improve young people's lives. Over 200 workers have engaged with our networks in 22/23

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Youth Focus North West Limited

Trustees’ annual report

for the year ended 31st March 2023

Network Outputs Outcomes
Participation/Youth Voice
Workers		 Quarterly - Youth work practitioners feel a heightened sense of
belonging and agency towards each other and the
youth sector
- Youth work practitioners develop positive relationships
with colleagues outside of their locality
- Partnership projects are developed and delivered
Strategic Leads for Youth
Work		 Quarterly - Youth work practitioners feel a heightened sense of
belonging and agency towards each other and the
youth sector
- Youth work practitioners develop positive relationships
with colleagues outside of their locality
- Partnership projects are developed and delivered
Regional Impact Quarterly
Cared 4 Network Quarterly
meetings of
workers &
young
people		 - Youth work practitioners feel a heightened sense of
belonging and agency towards each other and the
youth sector
- Youth work practitioners develop positive relationships
with colleagues outside of their locality
- Partnership projects are developed and delivered
GMYCA Workers 3 x year -
Youth work practitioners feel a heightened sense of
belonging and agency towards each other and the
youth sector
-
Youth work practitioners develop positive relationships
with colleagues outside of their locality
-
Partnership projects are developed and delivered

Chair’s review:

As we have emerged from the constraints of the pandemic, the work of Youth Focus North West (YFNW) has become even more in demand. We continue to support young people to express their opinions and aspirations about the world they live in through the forums of Youthforia and the Greater Manchester Youth Combined Authority. We want them to feel empowered to shape their environment, their workplace and their leisure opportunities.

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Youth Focus North West Limited

Trustees’ annual report

for the year ended 31st March 2023

The work of YFNW is still growing and has the buy-in of all 23 local authorities across the North West. We continue to create networks, broker partnerships and open up opportunities for young people and organisations to work together. A strong area of growth this year have been our partnerships with the health sector. A legacy of the Covid pandemic has been the rise in demand for support for young people with mental health issues. Our work with several agencies has ensured that young people can contribute to discussions about how they can best be served across a range of health provision. We are particularly grateful to our strategic partners, United Utilities, who have supported all our work this year.

Outstanding youth work requires a skilled and well-trained workforce. We continue to provide opportunities for youth workers to develop their knowledge and understanding of youth work and to attain formal qualifications in the sector. We have been leading providers of training in the Lundy Model of Youth Participation and this important sector of our work continues to grow.

As trustees we have continued to work on our policies and processes that enable our team to do a brilliant job of embedding our Five - Year Strategy. We are even more determined to promote our vision of ‘a world where young people feel valued and embraced for who they are and who they want to be’. We want to ensure that we are identifying and breaking down any structural and systemic barriers within our own work and practice to ensure effective inclusion and representation. A small working group has been formed to identify how we could do better and how we could ensure we provide the kind of place of work where everyone is welcome. To this end, we are carrying out a review of our data collection and usage, and our recruitment practices. This is a priority and is ongoing work.

My thanks go to my colleague Trustees who give their time and support freely and with enthusiasm and I welcome Jim Cooke into the position of Treasurer. I am also grateful to the small but perfectly formed team of staff we have, ably led by Stuart Dunne who has spearheaded the work of YFNW with enthusiasm and dedication. We have made good progress that we should be proud of, but we still have lots we can do, areas we can reach and innovative partnerships we can generate. I am grateful to my Vice Chair, Iqra Ali, for all the support she provided and welcome Sally Carr into the role as we work together to lead the trustees of YFNW.

Sue Lomas OBE DL FRGS

Treasurer’s review:

The charity continues to be in a strong financial position. In 2022/23, total income increased slightly to £460,517 (2021/22: £444,940). This income was secured from a diverse range of sources, reducing our risk of over-reliance on any single funding stream. We were pleased to continue to receive support from all 23

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Youth Focus North West Limited

Trustees’ annual report

for the year ended 31st March 2023

local authorities in the North West, and through our partnership work we have also been able to access funds from national sources.

Expenditure increased significantly, to £497,934 (2021/22: £376,979). The main driver of this was increased staffing costs, following the creation of new permanent staff posts during 2021/22 and increased use of associates to cover some vacancies. Trustees closely monitored the impact of inflation and cost-of-living pressures which were felt during the year and staff pay increases were awarded in line with JNC and NJC scales.

This resulted in an overall deficit for the year of £37,417 (2021/22: £67,987). Although we had originally projected to achieve a balanced budget for the year, the final deficit was primarily due to the timing of when some income and expenditure were recognised, and did not result from any significant underlying issues.

Having made surpluses for the previous several years, the charity has a strong balance sheet, ending the year with net assets of £418,092 (2021/22: 455,509).

Reserves policy:

In 22/23 our policy was to hold reserves of £150K. We currently hold reserves that are substantially higher than this level. We have planned to review our reserves policy in 2023/24 and to invest some of our surplus reserves in activities that will support the delivery of our strategic priorities, in particular the evaluation of our impact.

Jim Cooke - Treasurer

Plans for the future:

8

Youth Focus North West Limited

Trustees’ annual report

for the year ended 31st March 2023

Structure, governance and management:

The organisation is a charitable company limited by guarantee, incorporated on Jan 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 year end was 7. 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.

Related parties and relationships with other organisations:

N/A

Risk management:

Risk monitoring and mitigation is a running agenda item at Board meetings and feeds through the organisation from Chair to CEO and staff team.

We use a risk register with a rag rating to flag up any immediate concerns and act accordingly.

Funds held as custodian trustee on behalf of others:

N/A

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Youth Focus North West Limited

Trustees’ annual report

for the year ended 31st March 2023

Statement of responsibilities of the trustees

The trustees (who are also directors of Frs102 Small Company Charity 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:

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 _/_/2023 and signed on their behalf by

Sue Lomas

Chair

10

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 2023 which are set out on pages 12 to 25.

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 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 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: 22 November 2023

11

Youth Focus North West Limited

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 March 2023

Unrestricted
funds
Note
£
Income from:
Charitable activities:
3
431,997
Investments
4
-
Total income
431,997
Expenditure on:
Charitable activities:
5
469,414
Total expenditure
469,414
7
(37,417)
Transfer between funds
-
Net movement in funds for the year
(37,417)
Reconciliation of funds
Total funds brought forward
455,509
Total funds carried forward
418,092
Net income/(expenditure) for the
year		 Restricted
funds
£
28,520
-
28,520
28,520
28,520
-
-
-
-
-		 Total funds
2023
£
460,517
-
460,517
497,934
497,934
(37,417)
-
(37,417)
455,509
418,092		 Total funds
2022
£
444,940
26
444,966
376,979
376,979
67,987
-
67,987
387,522
455,509

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

12

Youth Focus North West Limited Company number 06486517

Balance sheet as at 31 March 2023

Note
£
£
Fixed assets
Tangible assets
11
-
Total fixed assets
-
Current assets
Debtors
12
82,009
Cash at bank and in hand
493,435
Total current assets
575,444
Liabilities
Creditors: amounts falling
due in less than one year
14
(157,352)
Net assets
418,092
The funds of the charity:
Restricted income funds
16
-
Unrestricted income funds
17
418,092
Total charity funds
418,092
2023		 £
£
-
-
95,772
570,031
665,803
(210,294)
455,509
-
455,509
455,509
2022		 £
£
-
-
95,772
570,031
665,803
(210,294)
455,509
-
455,509
455,509
2022
-
455,509
-
455,509
455,509

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:

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 15 to 25 form part of these accounts.

Approved by the trustees on _//2023 and signed on their behalf by:

Chair

Treasurer

13

Youth Focus North West Limited

Statement of Cash Flows for the year ending 31 March 2023

Note
2023
£
Cash provided by/(used in) operating activities
19
(76,596)
Cash flows from investing activities:
Dividends, interest, and rents from investments
-
Cash provided by/(used in) investing activities
-
(76,596)
Cash and cash equivalents at the beginning of the year
570,031
Cash and cash equivalents at the end of the year
493,435
Increase/(decrease) in cash and cash
equivalents in the year		 2022
£
143,979
26
26
144,005
286,141
430,146

14

Youth Focus North West Limited

Notes to the accounts for the year ended 31 March 2023

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.

15

Youth Focus North West Limited

Notes to the accounts for the year ended 31 March 2023 (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.

16

Youth Focus North West Limited

Notes to the accounts for the year ended 31 March 2023 (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.

17

Youth Focus North West Limited

Notes to the accounts for the year ended 31 March 2023 (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.

Contributions outstanding at the year-end was £2,318 (2022 : £2,956).

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 2023
Previous reporting period
Conferences and training
Membership subscriptions
Contract income
Fees
Total 2022		 Unrestricted
£
17,313
37,950
312,120
64,614
431,997
Unrestricted
£
7,950
44,596
389,194
3,200
444,940		 Restricted
£
-
-
28,520
-
28,520
Restricted
£
-
-
-
-
-		 Total 2023
£
17,313
37,950
340,640
64,614
460,517
Total 2022
£
7,950
44,596
389,194
3,200
444,940

18

Youth Focus North West Limited

Notes to the accounts for the year ended 31 March 2023 (continued)

4 Investment income

Investment income
Income from bank deposits 2023
£
-
-		 2022
£
26
26

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
Total 2023
Previous reporting period
Staff costs
Premises costs
Administrative costs
Project costs
Depreciation
Total 2022
Analysis of governance costs
Accountancy services
Independent examination
Governance costs
Governance costs
(see note 6)		 Unrestricted
£
294,195
18,915
23,771
130,325
2,208
469,414
Unrestricted
£
254,668
17,134
28,391
74,686
-
2,100
376,979		 Restricted
£
-
-
-
28,520
-
28,520
Restricted
£
-
-
-
-
-
-
-
Total 2023
£
1,632
576
2,208		 Total 2023
£
294,195
18,915
23,771
158,845
2,208
497,934
Total 2022
£
254,668
17,134
28,391
74,686
-
2,100
376,979
Total 2022
£
1,560
540
2,100

6 Analysis of governance costs

19

Youth Focus North West Limited

Notes to the accounts for the year ended 31 March 2023 (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		 2023
£
-
1,360
504
480
2023
£
237,722
18,545
15,197
22,730
294,194		 2022
£
-
1,250
346
400
2022
£
200,498
14,788
16,499
22,883
254,668

8 Staff costs

No employees has employee benefits in excess of £60,000 (2022: nil).

The average number of staff employed during the period was 8 (2022: 6).

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 (2022: £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 (2022: Nil).

No trustees received travel and subsistence expenses during the year (2022:£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 (2022: nil).

20

Youth Focus North West Limited

Notes to the accounts for the year ended 31 March 2023 (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 31 March 2022
At 1 April 2022
At 31 March 2023
At 1 April 2022
At 31 March 2023
At 31 March 2023		 Computer
equipment
£
13,454
-
-
13,454
13,454
-
-
13,454
-
-

21

Youth Focus North West Limited

Notes to the accounts for the year ended 31 March 2023 (continued)

12
Debtors
2023
£
Trade debtors
59,514
Prepayments and accrued income
22,495
82,009
13
Cash at bank and in hand
2023
£
Cash at bank and on hand
493,435
14
Creditors: amounts falling due within one year
2023
£
Trade creditors
2,770
Other creditors and accruals
2,208
Deferred income
146,864
Taxation and social security costs
5,510
157,352
15
Deferred income
2023
£
Annual membership and contract income
Deferred grant brought forward
197,715
Income received
536,009
Released to income from charitable activities
(586,860)
Deferred income carried forward
146,864		 2022
£
86,459
9,313
95,772
2022
£
570,031
2022
£
3,899
2,100
197,715
6,580
210,294
2022
£
209,545
421,960
(433,790)
197,715

22

Youth Focus North West Limited

Notes to the accounts for the year ended 31 March 2023 (continued)

16 Analysis of movements in restricted funds

Arts Council England
Total 2023
Awards for All
Total 2022
Previous reporting
period		 Balance at
1 April
2022
£
-
-
Balance
at 1 April
2021
£
-
-
 Income
£
28,520
28,520
Income
£
-
-		 Expenditure
£
(28,520)
(28,520)
Expenditure
£
-
-		 Transfers
£
-
-
Transfers
£
-
-		 Balance at
31 March
2023
£
-
-
As at 31
March
2022
£
-
-

23

Youth Focus North West Limited

Notes to the accounts for the year ended 31 March 2023 (continued)

17 Analysis of movement in unrestricted funds

General fund
Name of
General fund
General fund
Previous reporting
period		 Balance
at 1 April
2022
Income
Expenditure
Transfers
£
£
£
£
455,509
431,997
(469,414)
-
455,509
431,997
(469,414)
-
Balance
at 1 April
2021
Income
Expenditure
Transfers
£
£
£
£
387,522
444,966
(376,979)
-
387,522
444,966
(376,979)
-
Description, nature and purposes of the fund
The free reserves after allowing for all designated funds
 As at 31
March 2023
£
418,092
418,092
As at 31
March
2022
£
455,509
455,509

24

Youth Focus North West Limited

Notes to the accounts for the year ended 31 March 2023 (continued)

18 Analysis of net assets between funds

Tangible fixed assets
Net current assets/(liabilities)
Total 2023
Previous reporting period
Tangible fixed assets
Net current assets/(liabilities)
Total 2022		 General
fund
£
-
418,092
418,092
General
fund
£
-
455,509
455,509		 Restricted
funds
£
-
-
-
Restricted
funds
£
-
-
-		 Total
£
-
418,092
418,092
Total
£
-
455,509
455,509

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		 2023
£
(37,417)
-
-
13,763
(52,942)
(76,596)		 2022
£
67,987
-
(26)
89,239
(13,221)
143,979

25