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← Youth Focus North West Ltd

2025-03-31-accounts

Company Number:6486517 Charity Number: 1125563

Youth Focus North West Limited

Report and financial statements For the year ended 31[st] March 2025

Youth Focus North West Limited

Reference and administrative information

for the year ended 31st March 2025

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:

Susan Lomas Chair (Resigned 12/10/2024) Sally Carr Chair from October 2024 Colin Scicluna (Resigned 12/10/2024) Will Adams (Resigned 12/10/2024) Leah Priestly-Black (Resigned 12/10/2024) James Cooke Treasurer Rajesh Patel Trustee Carol Ewing (Appointed 18/01/2025) Sami Gichki (Appointed 05/04/2025) Diane Higgins (Appointed 05/04/2025) Jessica Leigh (Appointed 05/04/2025) Maisha Lorgat (Appointed 05/04/2025) Tim Rumley (Appointed 05/04/2025) David Thompson (Appointed 05/04/2025 - resigned 01/11/2025) Key management Stuart Dunne Chief Executive personnel Sarah Lanchin Deputy Chief Executive Sharon Watts Business Manager (Secretary) Bankers Cooperative Bank Skelmersdale

Independent Jennifer Daniel FCCA DChA, Slade & Cooper Limited examiner Beehive Mill, Jersey Street, Ancoats, Manchester, M4 6JG

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Youth Focus North West Limited

Trustees’ annual report

for the year ended 31st March 2025

The trustees present their report and the unaudited financial statements for the year ended 2025 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.

The trustees, who are also directors of the charitable company for the purposes of company law, submit their annual report and the financial statements of Youth Focus North West (YFNW) for the year ended 31 March 2025.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the 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).

OBJECTIVES AND ACTIVITIES:

The Mission of YFNW (https://youthfocusnw.org.uk/) is to improve the lives of young people throughout the North West of England by providing them with opportunities to become active citizens.

YFNW exists for the benefit of young people and the organisations which support them.

Our organisation is rooted in the values of good youth work;

• We believe in voluntary engagement and developing strong relations. • We believe in equity, diversity and inclusion. • We believe in education and empowerment, to make positive and lasting change. • We believe in placing young people central to everything we do. • We believe in integrity and accountability.

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 relationships, 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.

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 remain focused on its stated purposes.

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Youth Focus North West Limited

Trustees’ annual report

for the year ended 31st March 2025

The trustees have referred to the information 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.

Public Benefit

All activities undertaken by YFNW subscribe to our charitable aims and are carried out for the public benefit, particularly youth organisations, youth services and young people in the North West of England. The charitable aims have been developed and decisions relating to activities undertaken by YFNW have been informed with due regard to the guidance on public benefit published by the Charities Commission.

ACHIEVEMENTS AND PERFORMANCE

We achieved our mission by delivering a range of activities in 24/25 under the following headings:

Youth Voice – 342 young people attended 215 sessions (18 projects)

Youth Work Training – 63 trained at Level 2, 36 at Level 3

Networks – 532 participants attended 42 network meetings

Examples of activities during 24/25 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

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Youth Focus North West Limited

Trustees’ annual report

for the year ended 31st March 2025

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 and young people together.		 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 and young people together.
How Outputs Outcomes
Greater Manchester Youth Combined
Authority -was formed in 2018. It is
an integral part of the Greater
Manchester Combined Authority
(GMCA) and the Mayor of Greater
Manchester’s Office. It is one of six
equality panels.		 10 x meetings
per year
2 x development
days per year
52 young people
representing 26
organisations
Over 600 hours
of young people
voluntary time
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.

In the end of term feedback,
young people self-reported
increased levels of confidence,
leadership skills, communication
and teamwork as a result of their
engagement within the YCA.
gmyca

Youth Work Training:

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.

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 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 with partners 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 24/25 -
Level 2 Award:63
Level 3 Certificate: 36

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Youth Focus North West Limited

Trustees’ annual report

for the year ended 31st March 2025

Lundy Training
How Output Outcomes
Lundy training module
– versions 1&2		 362 Professionals from Youth,
Education, Health, Public &
Voluntary Sector attended
Lundy training courses
99% said they would recommend the
course

90% said the training was useful

Networks:

Through our infrastructure support we enable organisations across our sector to come together to collaborate, share, learn from best practice and have their views heard. We support them to be well informed on the policy, practice and strategy developments that affect young people and coordinate communities of practice.

Networks Outputs Outcomes
Voice & Influence
network
Strategic Leads for
Youth Work
Regional Impact
Network
Cared 4		 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

Youth Focus NW regularly reviews our communities of practice and introduced the detached youth work network into 24/25.

Social Value

We have a history of working collaboratively with our partners to maximise the social, economic and environmental benefits in accordance with The Public Services (Social Value) Act 2012. In practice we demonstrate our commitment to this by:

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Youth Focus North West Limited

Trustees’ annual report

for the year ended 31st March 2025

A Greener region:

A Fairer region:

A More Prosperous region:

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Youth Focus North West Limited

Trustees’ annual report

for the year ended 31st March 2025

Strategy

During 2024/25 Youth Focus North West has provided a range of support to both young people and the youth sector in the North West and beyond. Through our infrastructure support we enable organisations across our sector to come together to collaborate, share and learn from best practice and have their views heard.

We support professionals to be well informed on the policy, practice and strategy developments that affect young people. We hold and deliver the function of the Regional Youth Work Unit.

We are over 4 years into a 5-year Strategic Plan (2021-2026) 5 year plan.pdf and plans are in place to develop our next strategic plan – Pathway to 2030

Areas to develop include:

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing documents

The company was established under a Memorandum of Association in January 2008, which sets out the objects and powers of the charitable company; it is governed under its Articles of Association. The company registered as a charity in August 2008. Members of the charitable company (who are our Trustees) guarantee to contribute an amount not exceeding £1 to the assets of the charitable company in the event of winding up.

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Youth Focus North West Limited

Trustees’ annual report

for the year ended 31st March 2025

Recruitment and appointment of trustees

During 24/25 we recruited 6 new trustees and a new Chair to start terms from April 2025. A new trustee handbook will be available to support a thorough induction process.

Risk Management

Trustees have a risk management system and a live risk management document which is a standing agenda item at Board meetings. Risks are categorised in the following areas: Governance, External, Operational, Digital and Finance.

Safeguarding

During 24/25 we reviewed and developed our safeguarding procedures to include:

Organisational structure

Youth Focus North West is governed by the Board of Trustees. The interface between strategic and operational management is through regular board meetings, attended by the Chief Executive and Business Manager, and separate meetings between the Chair, Chief Executive, Treasurer and Business Manager.

The staff team consists of:

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Youth Focus North West Limited

Trustees’ annual report

for the year ended 31st March 2025

The operational management is overseen by the senior management team and YFNW employs associates and consultants when the need arises.

We also have a number of volunteers on the Youthforia Steering group (max 12) who co-produce Yofo events and activities. Steering group members meet regularly to support the organisation of Yofo events which include an annual residential. The members of the Steering group change each year and are voted into the role by their peers. This transparent process allows as many young people as possible to have the opportunity.

The role of a Steering Group member is highly valued by Youth Focus NW and intrinsic to the running of Youthforia, a forum for young people, led by young people. Events include skills-based activities such as campaigning and also issues such as young people in the media.

Remuneration process for key management personnel

YFNW is a living wage employer, we provide secure work with no zero hours contracts. All roles are on Soulbury, NJC and JNC terms and conditions and we advise all staff to join a Union.

Senior management staff are employed on Soulbury, JNC and NJC terms and conditions and we conduct regular salary benchmarking exercises with an external organisation that compares like for like roles at a local, regional and national level.

Treasurer’s report

Financial review

Youth Focus North West continues to be in a strong financial position. Following significant income growth in 2023/24, total income decreased slightly in 2024/25 to £626,878 (2023/24: £635,640). Income continued to be generated from a wide range of contracts and partnerships. Income generation has focused on securing multi-year funding commitments wherever possible and exploring further diversification.

Expenditure increased to £676,367 (2023/24: £535,792). This was largely driven by increased staffing and project costs to deliver additional funded work. It also included some one-off costs funded from reserves, for impact evaluation, trustee recruitment and a final bonus payment to staff under the now withdrawn bonus scheme.

This resulted in an overall deficit for the year of £49,489 (2023/24: £99,848 surplus), ending the year with net assets of £468,451 (2023/24: £517,940).

The trustees have considered the principal risks and uncertainties facing the charity in terms of governance, finance, operations, digital and external factors, and controls to mitigate these risks as follows.

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Youth Focus North West Limited

Trustees’ annual report

for the year ended 31st March 2025

Risk Controls in place
Commitment challenges can reduce Board
effectiveness		 Robust recruitment and induction process,
attendance register and hybrid meetings
A lack of funding diversification and competition
for decreasing funding pots risks our future
financial sustainability (over reliance on
commissions)		 Explore alternative opportunities, including
corporate funding/sponsorship
Lack of control over terms & conditions of pay
scales, inhibits financialplanning		 An estimated increase is included in expenditure for
anyback datedpay
Increase in event costs puts pressure on budget Use free or low-cost venues & suppliers when
possible. Do not over cater for events and use
minimal resources. Hybrid meetings.
Limited capacity of staff team presents a risk to
services should there be long term sickness or
similar.		 Flexible working and investment in wellbeing,
regular staff support and supervision, review of
workplans, exploring additional capacity via Student
Placements and associates.
A new government may result in change in
funding and policy that may impact negatively on
YFNW		 SCEO has strategic overview and sits at the relevant
tables to receive timely information. YFNW is agile
to be bothproactive and reactive.
Competitors are a threat to funding and potential
work in this challengingenvironment
CEO to keep abreast of competitors and their
services. We can respondquickly.

During the year, we reviewed our banking arrangements with a view to:

In order to achieve these goals, we opened a Flagstone account with Charities Aid Foundation, enabling us to distribute funds across multiple banks via a centrally managed portal.

We continue to use our existing Co-operative Bank current account for managing day-to-day transactions. Our current approach is to maintain approximately 3 months’ expenditure in our main current account and at the end of each quarter, distribute any surplus balances into our other accounts via Flagstone.

The charity does not currently have any financial investments other than cash.

Reserves policy

Our reserves policy, approved in October 2023, sets a target level of reserves sufficient to provide:

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Youth Focus North West Limited

Trustees’ annual report

for the year ended 31st March 2025

In 2024/25, our target level of reserves based on these assumptions was £230,000. Our actual level of reserves held at year-end was £463,45, which is significantly higher than the level required by the policy. In 2025/26 we will review the assumptions used to calculate our reserves target. We will also consider options for committing surplus reserves to further the charity’s strategic priorities.

James Cooke Treasurer

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Youth Focus North West Limited

Trustees’ annual report

for the year ended 31st March 2025

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 04/12/2025 and signed on their behalf by

James Cooke

Treasurer

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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 2025 which are set out on pages 14 to 27.

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: 05/12/2025

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Youth Focus North West Limited Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2025 Unrestricted funds Restricted funds Total funds 2025 Total funds 2024 Note Income from: Charitable activities.. 624,186 624,186 634, 589 Investments 2,692 2,692 1,051 Total income 626,878 626,878 635,640 Expenditure on: Charitable activities.. 676,367 676,367 535, 792 Total expenditure 676,367 676,367 535,792 Net income/{expenditure) for the year (49,489) (49,489) 99,848 Transfer between funds Net movement in funds for the year (49,489) {49,489) 99,848 Reconciliation of funds Total funds brought forward 517,940 517,940 418,092 Total funds carried forward 468,451 468,451 517,940 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 15

Youth Focus North West Limited Company number 06486517

Balance sheet as at 31 March 2025

Note
£
£
Fixed assets
Tangible assets
11
-
Total fixed assets
-
Current assets
Debtors
12
76,540
Cash at bank and in hand
543,261
Total current assets
619,801
Liabilities
Creditors: amounts falling
due in less than one year
14
(151,350)
Net assets
468,451
The funds of the charity:
Restricted income funds
16
-
Unrestricted income funds
17
468,451
Total charity funds
468,451
2025		 £
£
-
-
245,988
504,029
750,017
(232,077)
517,940
-
517,940
517,940
2024		 £
£
-
-
245,988
504,029
750,017
(232,077)
517,940
-
517,940
517,940
2024
-
517,940
-
517,940
517,940

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 18 to 28 form part of these accounts.

Approved by the trustees on 04/15/2025 and signed on their behalf by:

James Cooke Treasurer

Tim Rumley Trustee

16

Youth Focus North West Limited Statement of Cash Flows for the year ending 31 March 2025 Note 2025 2024 Cash provided by/(used in) operating activities 19 36,540 9,543 Cash flows from investing activities.. Dividends, interest, and rents from investments 2,692 1,051 Cash provided by/(used in) investing activities 2,692 1,051 Increase/ldecrease) in cash and cash equivalents in the year 39,232 10,594 Cash and cash equivalents at the beginning of the year 504,029 493,435 Cash and cash equivalents at the end of the year 543,261 504,029 17

Youth Focus North West Limited Notes to the accounts for the year ended 31 March 2025 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 FRSIO2. 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. 18

Youth Focus North West Limited Notes to the accounts for the year ended 31 March 2025 (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 charityi 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. 19

Youth Focus North West Limited Notes to the accounts for the year ended 31 March 2025 (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 Office fixtures and equipment 5 years 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. 20

Youth Focus North West Limited Notes to the accounts for the year ended 31 March 2025 (continued) I 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 expenditu re on cha ritable activities. The money purchase plan is managed by Royal London Mutual Insurance Society Limited PIC 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 emDlovee's contributions. Contributions outstanding at the year-end was £4,151 (2024 . £3,205). 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 l. Income from charitable activities Unrestricted Restricted Total 2025 Conferences and training Membership subscriptions Contract income Fees & other income 155,742 47,000 331,045 90,399 155,742 47,000 331,045 90,399 Total 2025 624, 186 624,186 Previous reporting period Unrestricted Restricted Total 2024 Conferences and training Membership subscriptions Contract income Fees 75, 950 59,841 328,812 161,892 75,950 59,841 336,906 161,892 8,094 Total 2024 626,495 8,094 634, 589 21

Youth Focus North West Limited Notes to the accounts for the year ended 31 March 2025 (continued) Investment income 2025 2024 Income from bank deposits 2,692 1,051 2,692 1,051 All of the charity's investment income arises from money held in interest bearing deposit accounts. All investment income is unrestricted. Analysis of expenditure on charitable activities Unrestricted Restricted Total 2025 Staff costs Premises costs Administrative costs Project costs Governance costs (see note 6) 419,679 16,626 41,742 196,276 419,679 16,626 41,742 196,276 2,044 2,044 Total 2025 676,367 676,367 Prevlous reporting perlod Unrestricted Restricted Total 2024 Staff costs Premises costs Administrative costs Project costs Governance costs 314,474 18,783 35,402 156,723 2,316 314,474 18,783 35,402 164,817 2,316 8,094 Total 2024 527,698 8,094 535, 792 Analysis of governance costs Total 2025 Total 2024 Accountancy services Independent examination 1,644 400 1,714 602 2,044 2,316 22

Youth Focus North West Limited Notes to the accounts for the year ended 31 March 2025 (continued) Net income/(expenditure) for the year This is stated after charging/(crediting): 2025 2024 Operating lease rentals: Equipment Independent examiner's fee - accountancy Independent examiner's fee - payroll Independent examination 1,640 654 460 1,428 483 504 staff costs staff costs during the year were as follows.. 2025 2024 Wages and salaries Social security costs Pension costs other costs 331,387 28,339 31,886 28,067 250,367 19,461 25,242 19,404 419,679 314,474 One employees has employee benefits in excess of £70,000 (2024: nil). One employees has employee benefits in excess of £60,000 (2024: One). The average number of staff employed during the period was 7.7 (2024: 7). The key management personnel of the charity comprise the board trustees, Chief Executive, Deputy Chief Executive and Business Manager. The total employee benefits of the key manaqement personnel of the charitv were £189,844 (2024: £170,217). 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 (2024: Nil). No trustees received travel and subsistence expenses during the year (2024: £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 (2024: nil). 23

Youth Focus North West Limited Notes to the accounts for the year ended 31 March 2025 (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. I l Fixed assets: tangible assets Computer equipment Cost At l April 2024 Additions Disposals 13,454 At 31 March 2025 13,454 Depreciation At l April 2024 Charge for the year Disposals 13,454 At 31 March 2025 13,454 Net book value At 31 March 2025 At 31 March 2024 24

Youth Focus North West Limited Notes to the accounts for the year ended 31 March 2025 (continued) 12 Debtors 2025 2024 Trade debtors Prepayments and accrued income 57,466 19,074 183, 058 62,930 76,540 245,988 13 Cash at bank and in hand 2025 2024 Cash at bank and on hand 543,261 504, 029 14 Creditors: amounts falling due within one year 2025 2024 Trade creditors Other creditors and accruals Deferred income Taxation and social security costs 3,205 5,916 216, 728 6,228 8,917 133,790 8,643 151,350 232,077 15 Deferred income 2025 2024 Annual membership and contract income Deferred grant brought forward Income received Released to income from charitable activities 216,728 332,045 (414,983) 146,864 474,065 (404,201) Deferred income carried forward 133,790 216, 728 25

Youth Focus North West Limited Notes to the accounts for the year ended 31 March 2025 (continued) 16 Analysis of movements in restricted funds Balance at l April 2024 Balance at 31 March 2025 Income Expenditure Transfers Arts Council England Total 2025 Previous reporting period aiance ar l April 2023 AsatJi March 2024 Income Expenditure Transfers Arts Council England 8,094 (8, 094) Total 2024 8,094 (8, 094) 26

Youth Focus North West Limited Notes to the accounts for the year ended 31 March 2025 (continued) 17 Analysis of movement in unrestricted funds Balance at l April 2024 Asat31 March 2025 Income Expenditure Transfers General fund 517,940 626,878 (676,367) 468,451 517,940 626,878 (676,367) 468,451 Previous reporting period Lsaiance ai l April 2023 AsaiJi March 2024 Income Expenditure Transfers General fund 418,092 627,546 (527, 698) 517,940 418,092 627,546 (527, 698) 517,940 Name of Descrlptlon, nature and purposes of the fund General fund The free reserves after allowing for all designated funds 27

Youth Focus North West Limited Notes to the accounts for the year ended 31 March 2025 (continued) 18 Analysis of net assets between funds General fund Restricted funds Total Tangible fixed assets Net current assets/(lia bilities) Creditors of more than one year 468,451 468,451 Total 2025 468,451 468,451 Previous reporting period General fund Restricted funds Total Tangible fixed assets Net current assets/(liabilities) 517,940 517,940 Total 2024 517,940 517,940 19 Reconciliation of net movement in funds to net cash flow from operating activities 2025 2024 Net income/(expenditure) for the year Adjustments for: Depreciation charge Dividends, interest and rents from investments Decrease/(increase) in debtors Increase/(decrease) in creditors (49,489) 99,848 (2,692) 169,448 (80,727) (1,051) (163,979) 74, 725 Net cash provided by/(used in) operating 36,540 9,543 28