REGISTERED COMPANY NUMBER: 06732673 IEngland and Wales) REGISTERED CHARITY NUMBER." 1128524 REPORT OF THE TRUSTEES AND ST UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 FOR YOUTH AND FAMILIES MATTER (Acompany Limited by Guarantee)
YOUTH AND FAMIUES MAER INDEX TO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED 31" DECEMBER 2024 Page Company Infomiation Report of the Trustees 2-11 Report of the Independent Examiner 12 Statement of Financial Activities 13 Balance Sheet 14 Notès to the Financial St3tements 15-24
YOUTH AND FAMILIES MAER COMPANY INFORMATION FOR THE YEAR ENDED 31" DECEMBER 2024 TRUSTEES: R Maher ACA- Chair S Reynolds (resigned 7 January 20251 H Francis FCA 8 Njah (appointed 18 September 20241 J Sweeney J Woodhouse Iresigned 18 September 20241 REGISTERED OFFICE: Testwood Baptist Church 283A Salisbury Road Totton Southampton Hampshire S040 3LZ REGISTERED NUMBER.. 06732673 IEngland and Wales) CHARtTY NUMBER: 1128524 INDEPENDENTEXAMINER: Scott Vevers Ltd Chartered Accountant5 & Registered Auditors 65 East Street Bridport Dorset DT6 3LB BANKERS: CAF Bank Ltd 25 Kings Hill Avenve Kings Hill West Malling Kent ME19 4JQ Page I
YOUTH AND FAMILIES MATTER REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31" DECEMBER 2024 The Trustees Iwho are also directors of the charitable company for the purposes of the company lawl present their report together with thefin3ncial statement5 of Youth and Families Matterfor the year ended 31 December 2024. They are also prepared to meet the requirements for a dirertors, report and accounts for Companies Act purposes. The accounts have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the charity's governing document. the Charities Act 2011 and Accounting and Reporting by Charitie5'. Statement irf Recommended Practice applicable to charities preparing their accounts in accordance with the Financlal Reportin8 Stsndard applicable in the UK and Republic of Ireland IFRS 1021. OBJECTS AND ACTIVITIES FOR THE PUBLIC BENEFIT Youth and Familie5 Matter IYFMI exists to= Meet the needs of children, young people and families in the Totton area of Hampshire. and elsewhere through, including, but not limited to the following- The prowsion of training The advancement of education The provision of support and activities Which develop their skills, capacities, and capabilities to enable them to participate in society as mature and responsible individuals. In planning artivities forthe periocj, theTrustees have consideredthe Commission'sguidance on Public Benefit and the needs of the local community. The Governors have revisited our objertives and future planned activities with due regard to the September 2013 Charity Commission guidance IP81, P82, P831 in accordance with their responsibilities under the Charitles Act 2011. The Public Benefit narrative within this report is also set out taking account of PB3. INTRoDU10N TheQuoen'JAward forvoluntary S4r¥lc4 YFM is an independent grassroots charity established in Totton IHampshirel in 1993. We work directly with vulnerable and disadvantaged children, young people and theirfamilies to strengthenfamily relationships, develop resilience and support children, young people, adults and families to thrive. Embedded in the cornmunitv, volunteers, Trustees and staff are local residents that consult beneficiaries to ensure our services are grounded in local needs. In 2020. in recognition of the charl$ impact and excellent use of volunteers. YFM was honoured wlth the Queens Award for Volunt3ry Service (the highest award available to charitable organi5ations and equivalent to an M8EI. Page 2
YOUTPF AND FAMILIES MATfER REPORTOF THE TRUSTEES FOR THE YEAR ENDED 31" DECEMBER 2024 Each week the charity works with up to 300 people. who are livins in fin3ncial hardship or poverty as well as experiencing one or multiple challenges including abuse, addiction, long-term illness, disability and family breakdown. YFM works with people of all backgKound5 and a 5i8nificant proportion of our caseload Is made up of people from under-represented &roups. Totton is an area just outside of Southampton with high housin8 Costs and poor social housing, limited affordable housing, inadequate public service provision and low education and training attainment as emdenced by the Index of multiple deprivation,. TheTrustees have established that the aims and purpose5 of YFM wll primarily be achieved by proidding work that 15 designed around the person and draws from four areas of services offered by the charlty. Keeping a family or individual central to the approach, work can take the form of individualised support, group work, educational courses or help with financial hardship- or a blend of one or more of these areas. YFM offers a person-centred. holistic service that is not timebound. works at the pace appropriate to the complexity of individual need5 and circumstances and can work with the whole family unit in a safe. secure and non-judgemental environment. The charity regularly works in different settings with a child, younE person and caregiver all 3ffected loften in different ways) by the same situation. This not only gives YFM more insights to provide moretargeted help and safeguarding, but it also givesthe charitymO opportunities to improve outcome5 for individuals and the family unit as a whole. 2019 English Indi5 otsoeprwation report.. twowards lall within the IO% m05t deprived nei8hbDurhoods for BARRIERS TO HOUSING AND SERVICE5 DOMAIN.- lourf311 between 20-30% m05t deprived nei8hbourhoods lor EDUCATION, SKILLS AND TRAINING DOMAIN and half the W8rds YFM works in score in the bottom half of the overall INDEX OF fvIULTIPLE DEPRIVATION. Page 3
YOUTH AND FAMIUES MATTER REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31" DECEMBER 2024 AcfiviTIES Throughout 2024 YFM'S activitie5 and achievements weTe ès follows- Individ lised support For chlldren and young people- 122 children and young people received one to one support In 2024. The majority of thls support has been dellvered on a medlum to long-term basls. The six m05t common reason5 for referral for thls 5UPPOrt oi 02 03. 04. 1866 one to one sesslons took place wlth chlldren and young people. 1783 of these sesslons took placè In nine school location5 and the remaining 83 sessions took place with young people who are non-attenders or for whom support in School isn't appropriate. For adult5 and famllle5- 266 adults and famllles recelved one to one support throughout the year. Some of thls Intenslve support took place over a medium to long term period. whereas some people only needed shorter-term help. The six most CQmFnon reasons for referral for thi5 5UPPOrt were.. 01. 02 03 YFM continues to be recognised for the value of offering responsive. flexible and in-home support for adults and famllles who are vulnerable or In ¢rlsls. Feedback from a lotal school- "The is olwoy5 a very Quick re5pon5efrom YFM which is often needed as (y child and/orfumily is in cri51s ortd even though myltl-ogency reftrrtsls ore put In, tP)ese ore often occomponled by ts lengthy wottfor ony sort OA response. YFM stafl are reody ond (rble ro visit parents nd children in their homes ond monv piJrÈiJts htsve lÈd back how helpful they howe found this 05 uppointments ore mode GvGiluble which fit in with work roo. We olso rhlnk It is reolly voluL7ble tht7t parents con be seen rjt home t7S they ore often more relaxed uble to be open at home.~ Page 4
YOUTH AND FAMILIES MATTER REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31" DECEMBER 2024 LLèEING NESDAYS Regular 8roups- LUNCHTIME WELLBEING DROP IN at Te5twood School, with the alm of covering specific topics during each term. These InclL*ded wellbeing, exam anxiety, di8ltal safety and personal tdentity, amongst other things and supported 52 young people. TBC FRIDAYS - YFM tontinued to partner wlth Testwood Baptlst Church. to provlde a space for Carer5 to tome with their bables, a group for children. and a youth group. The charity 5UPPOrted this initiative with family workers, children. and youth workers. YFM support workers were speclfScally able to help the children wlth additional need5 to acce55 this provision. TIDES/STREAMS- bl-weekly 5UPPOrt groups for women suffering from depression and anxiety- COMMUNITY LUNCH- group for Individuals who may feel Isolated znd don't often get the chance to eat together. This is held at The Chapel. POST ADOPTION GROVP-This group finished durinB 2024 ADHDIAUTISM GROUP- a monthly support group for parents of chlldren wlth ADHD and Autlsm. Seasonal 8roup attlvitles- Community coach trip to the seaslde and community family picnic sessSons Chrlstmas Productlon- Red RSding Hood, performed by Saltmlne Theatre Kun8 Foo Panda film screenlng event for famllies A summer kayakinB trip took place and a separate movte and pi2za nl8ht for 17 young people Two speciallst nurtu days. speclfically aSmed at the more vulnerablè chlldren In the charity's caseload. This was a small group, to enable children to feel comfortable and for the leaders to Spend quality tlme wlth them. 13 ehlldren engaged wlth these day5, Wllost of whom YFM also supports through school. Alongslde the Communlty hub, seven play sessions were provided durlng the school holidays. Page 5
YOUTH AND FAMILIES MATTER REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31" DECEMBER 2024 emergeiicy food parcels 3571 bags of food distributed last year supportin6 1362 adult5 and 847 children è. help for nomelessness l Helping people rough sleeping, sofa surfing or inadeqtsately-housed to find somewhere to call home stretching food budget Working with Fareshare to deliver a weekly larder that helped 120 households lasr year emergency energy Working with Fuel Bank Foundation to help 181 households accessing help Indlvidualised help to find and access benefits and other Important forms Df support year Baslts Bank (food bank) - Thefe was an Increase In the number of working households accessing the 511PPOrt of basics bank. The local community continued to support thi5 project. as well as many organisatlons and supermarkets, both wlth food and flnances. NotwlthstandSng thls. donatlons don't cover as much as they used to and more funds now 80 to topping up food parcels. Fuel Bank- 181 applications were made to the Fuel Bank Foundation. F3re5hare Larder run by Fareshare wlth support from YFM, to provide groceries. for a small charge. Alongside the Fare5hare larder. YFM supported client5 wlth benefit5 advice, housing Snformation, Fnedic31 appointments etc. Thls was done throu8h our YFM staff, but also through the New Forest District Council Housing team. The larder here is one of the busier locations for Fareshare and. with averdge weekly attendance rlsing to 50 in 2024. the project has come under more pressure In terms of stspplies. Page 6
YOUTH AND FAMILIES MAThER REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31" DECEMBER 2024 MANAGING YOUR CHILD'S ANGRY FEELINGS three of these courses were run during 2024, supporting 23 people. Thls group loo at how parents and carers can help their child with anger, focusing on triggers. how to lengthen the fuse and calming strategles. What We D¢ Wjth Dif f icult peekngs WILD basic skills coursè for people who may have experienced rejection or felt overlooked by mainstream education or employment 5UPPOrt services. WILD is tailored programme combining emotional coachin8 and life skills training in an accessible format. Each six-week theme focuses on a specific set of ski115 like cookin8, budgeting, communlcation, or emotional literacy and the sessions are delivered weekly during term time. 34 sessions took place In 2024 along with 8 outdoor learning trips. FUNDRAISING AcfiviTIES Regular newsletters or short videos update all stakeholders of the outcomes achieved uslng thèir funds. Personal repeat donations continued throughout the year. PARTNERSHIP WORKING YFM continued to work alongside many local partners during 2024. Staff attended networking meetings to gain and share information, indudin8 New Forest Partnership meetings with NFDC, CAB, Community First. local food banks, and other local organisations. The Prolert Leader attended the Local Children's Partnership meetings and the team continued to work closely with Children's Services. YFM continued to be a part of the 'New Forest Cost-of-Livin8 Steerin8 Group,, with the aim of addressing povertv to help residents in local communities. The University of Southampton also approached YFM in 2024 to paitner on 3 future research project around food insecurity. The team were pleased to welcorne the CEO of New Forest District Council, along with Cllr Cleary and Cllr Poole, and Ryan Steven5 (Service Manager- Revenues, Benefits and Customer Services) to see the work of YFM in action. Page 7
YOUTH AND FAMIUES MATTER REPORT OF THE TRUSTEES FOR THEYEAR ENDED 31" DECEMBER 2024 As in other years, Families Matter lin Hythel continue to be a valued partner in running selected parenting CoUrS and the charity received increased referrals from the local mental health and social prescribingteam forvulnerable adults. STAFF & VOLUNTEERS Our team of staff and volunteer5 continue to be YFM'5 bi88e5t asset. Changes in staffine arrangements throughout 2024= Christina Harrls. Chlldren and Youth Worker left her role in December 2024. Jackie Woodhouse left her role as Trustee of YFM in September 2024 due to relocation. Beatrice Njah joined the board of Trustees in September 2024. Pay is reviewed annually on l April. Mr H Francis acts as the lead trustee on pay recommendation5 to the Board. THE CHAPEL The aim of The Chapel is to supportthe immediate local community, under5t3nding their needs and assisting more f3milie5 and young people to connect into our existing initiatives whilst, over the longer term, 3150 helpin8 to provide a sustainable source of income for YFM, in an ever<hanging financial climate. The Chapel celebrated 10 years in operation in December 2024 which was an opportunity to celebrate the achievements of the project to date and the con51derable impact it ha5 made within the local communitv. SAFEGUARDING Safeguarding is of the utmost importance to YFM and sits on the ègenda of every Trustee meeting. The chariws 53feguèrding policies are reviewed and updated annually by the Board of Trustee5 and staff Bnd volunteers receive regular training. Kelly Price (Projert Leaderl is the charity's designated safeguarding lead, with Julie Sweenev serving as the responsible safeguardine trustee. Page 8
YOUTH AND FAMIUES MAThER REPORTOF THE TRUSTEES FOR THE YEAR ENDED 31" DECEMBER 2024 All staff and volunteers are subject to Disclosure & Barring Service checks before working with children, young people and vulnerable adults. The charity works very closely with Hampshire County Council Children Services department and regularly attend relevant child protection and other relevant meetin8$ as part of joint casework. SUSTAINABILITY The fundraising landscape is incre35in8ly challen8ing, however, YFM is fortunate to have a breadth of support both locally and further afield. Alike many 5rnall charities, YFM has a cautious and considered approach to financial governance including rationalising costs where possible, maximising available income opportunities and pursuing wise investment5 where relevant. FEEDBACK FROM PEOPLE YFM HAS SUPPORTED From a vulnerable woman who received individualised, group and hardship support= From a woman with long term health problems who received group support and attended a course.. From a young person who received individualised support= ri )) Page 9
YOUTH AND FAMILIES MATTER REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31" DECEMBER 2024 FINANCIAL REVIEW Total receipts on unre5tri¢ted funds were £168,72512023= £146,7101. Restrirted funds of £144.50412023.. £135,891) were also received and are detailed in the Financial Statements. The Statement of Financial Activities shows net income of £22,23612023.. £2,213) for the year and reserves are in surplus by £258,16112023'. £235,925), of which £98,41012023.. £96,363) are In restrlcted funds. The Trustees have recognised the risk to future risk and have allocated unrestricted designated funds of £95,986 12023.. £98,106). Allocated as follows.. Monies held to ensure cashflow is available to pay salarie5 as they fall due of £25,00012023'. £25,000); Monies held to purch35e food for the food bank service, as needed. to ensure continuity of the serwce of £15,98612023.' £18,106), The Chapel Cafe 2025 lease renewal fixed asset reserve of £55.(KX)12023.. £55,(X)01. RESERVES POUCY The Trustees have set a reserves policy which requires= Reserves be maintained at a level whith ensures that our core activitie5 could continue durin8 a 6 to 12 month period of unforeseen difficulty. The Trustees recognise that additional free reserves are desirable, to successfully manage our skill base and secure continuity of case work. They are working to maintain financial resilience to ensure much needed stability for our vulnerable client base in an increasingly challengine environment. At 31, December 2U24, free reserves amounted to £63,765 which 3re in line with the policy. A proportion of reserve5 be maintained in a readily realisable form. The calculation of the required level of reserves is an integral part of the organisation's planning, budeet and forecast cycle. It takes into accovNt the.. Risks associated with each StaM of income and expenditure being different from that budgeted Planned 3ctivity level Organi5ation's commitments STRUCTURE. GOVERNANCE AND MANAGEMEwf OFTHE CHARITY The charity Is a company limited by Euarantee and was formed on 24" October 21XJ8. It is governed by its Memorandum and Articles of A55ociation. DIREOR5 AND TRUSTEES The registered directors of the company are also the Trustees, and detai15 of the Trustees are listed on page l. Trustees are recruited and appointed by the bc)ard of Trustees. The charlty may, by ordinary resolution, appoint a person who is willing to act to be a Director. He or she is recommended by a Director to the b03rd of Trustees, who vote on the appointment. The appointment is recorded In the mlnutes of the meeting. The full prOdUre can be found in the Memorandum and Articles of Association. Newly appointed trustees are provided with an induttion to the Charity throu@h provision of training courses and mentoring by established trustees. Page 10
YOUTH AND FAMILIES MATTER REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31" DECEMBER 2024 The Trustees delegate the day-to-day responsibility for administering the activities of the charity to the part time Project Leader who is also responsible for overseeing the ch3rit¢s employees. The Trustees are committed to high standards of governance Teco8nisin8 the importance of the 7 principle5 Outlined in the Charity Governance Code. SAFEGUARDING The Trustees and staff of YFM confirm our commitment to, and maintenance of our safeguardlng policv. STATEME OFTRUSTEES. RESPON51BIL lEs The Trustees are required by law to prepare fin3ncial ststements for each financial period. which give a true and fair view of the financial activities of the charity and of its financial position at the end of the period. In preparing those financi81 st3tements. the Trustees are required to'.- select suitable accounting policies and then apply them consistentlv.. observe the methods and principles in the Charities SORP,. make judgements 3nd estimates that are re35anable and Prudent. State whether the policies adopted are in accordance wlth the CompanSes Act 2006 and with applicable accounting standards and statements of recommended practice, subjettto 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 company will continue in buslness. The Trustee5 are responsible for keeping proper accounting records which disclose with reasonablè accuracy at anv tlme the financial position of the charity and to enable them to ensure that the financial statements comply with the Companie5 Act 2006. They are also responsible for 53feguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. INDEPENDENT EXAMINER Marcus Cridland of Scott Vevers Ltd has signified his wrillingne55 to continue in office and a resolution for his re- appointment will be prop05ed at the forthcoming Annual General Meeting. Thi5 report has been prepared in accordance with the provisions applicable to companies subjert to the small companies, regime. ON BEHALF OFTHE BOARD.. R Maher- Director nd Date.. 22 September 2025 Page 11
YOUTH AND FAMILIES MAThER INDEPENDENT EXAMINER'S REPORTTOTHE TRUSTEES I report on the accounts of the company for the year ended 31" Oecember 2024, which are set out Dn pages 13 to 24. Respective responslbilitiès of Trusteés and examiner The Trustee5 (who are also the directors of the company for the purposes of company lawl are responsible for the preparation of the accounts. The Trustees consider that an audit Is not required for this year under section 144121 of the Charities Act 2011 (the Charities Act) and th3t an independent examination is needed. Having Satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination. it is my responsibility to.. examine the accoumts under section 145 of the Charities Act; to follow the procedures laid down in the general Directions given by the Charity Commission under sèction 14515llbl of the Charities Act,. and to state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the general Directions @iven by the Charity Commission. An examination includes a review of thè accounting record5 kept by the charity and 3 comparison of the accounts presented wth those records. It also includes consideration of any unusual items or disc105ures in the accounts. and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and falr view and the report is limited to those matters set out in the statement below. Independent examinerfs statement In conr)ection with my examination. no matter has come to my attention to indicate that.. atcountin@ records have not been kept in accordance with section 386 of the CompaNie5 Act 2006., the atcounts do not accord with such records- where accounts are prepared on an accruals basis, whether they fail to cornply wth relevant accountin8 requirements under settion 396 of the Companies Act 2006. or are not consistent with the (hèrities 50RP IFRS1021 any matter which the examiner believes should be drawn to the attention of the reader to gèin a proper understanding of the accounts. M J Cridland FCA BAIHon51 Scott Vevers Ltd Chartered Accountants & Registered Auditors 65 East Street Bridport Dorset DT63LB Date.. PaBe 12
YOUTH AND FAMILIES MAER STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31" DECEMBER 2024 2024 Total 2023 Total Unrestricted Restricted funds funds fund5 funds Notes INCOME Income and endowments from- Donations and legacie5 74,461 74.461 56.114 Charitable activitie5 25,533 144,504 170,037 159,499 Other trading activities 64.559 64,559 64,919 Investment income 4,172 4,172 2.069 Total Incomlng resources 168,725 144,504 313,229 282,601 EXPENDITURE ON: Cost of raising funds 86,504 86,504 77,557 Charltable actlvitie5 62,032 142,457 204,489 202,831 Total expenditure 148,536 142,457 290.993 280,388 Net income/lexpendlturel before transfers 20.189 2.047 22,236 2,213 Transfers between funds Net Movement In Funds for the yeaT 20,189 2,047 22.236 2.213 Total Funds.. Brought Forward 139,562 96,363 235,925 233,712 Carried Forward 159,751 98.410 258.161 235,925 All incoming resources and resources expended derive from continuing actlvities. The notes on page5 15 to 24 form an integral part of these financial statements. Page 13
YOUTH AND FAMILIES MAER BALANCE SHEET AT 31" DECEMBER 2024 Company Reglstration No. 06732673 2024 2023 Note5 Fixed A55ets Tangible a55ets li 5.948 277 CuTrent assets Debtors Cash at bank and in hand 12 5.861 252,191 258,052 7,429 234,460 241.889 Creditors.. Amounts f3llin8 due within one year 13 15,8391 16,2411 Net current assets 252,213 235,648 Total assets less current liabilities 258,161 235,925 The funds of the charity: Restricted Funds 14 98,410 96,363 Unrestricted funds Designated funds General funds 95,986 63.765 98,106 41,456 159,751 139,562 Totzl charity funds 258,161 235,925 The company is entitled to exernption from audit under Section 477 of the Companies Act 2006 for the year ended 31. December 2024. The members have not required the company to obtain an audit of it5 flnaacial statements for the year ended 31. December 2024 in accordance with Section 476 of the Companie5 Act 2006. The directors acknowledge their responsibilities for complyin8 Wlth the requirements of the Act with respect to accouniing records and the preparation of account5.. These financial siatements have been prepared in accordance with the provisions applicable to 5rnall companie5 regime and in accordance with FR5102 SORP. The financial statements were approved by the Board of Trustees on 22 September 2025 and signed on it5 behalf by.. R Maher- Director The notes on pa8es 15 to 24 form an integral part of these financial Statements. Page 14
YOUTH AND FAMILIES MATTER NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" DECEMBER 2024 l General information Youth and Families Matter is a compariy. limited by guarantee, incorporated In England and Wale5 under the Companies Att 2006 and Charities Act 2011. The addres5 of the registered office is provided in Reference and administrative details. Details of the charity's operations are provided in the Report of the Trustees. 2 Accounting policse5 The principal accounting policies adopted. judgements and key sources of estimation uncertainty In the preparation of the financial statements are as follows.. Statement of compllance and basis of preparation The charity constitutes a public benefit entity as defined by FRS 102. The financial statement5 have been prepared on a going cc)ncern basis under the historical c05t convention and 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 IFRS 1021, (Charities SORP IFRS 10211, the Companies Act 2006 and the Charities Act 2011. Accountlng conventlon The financial statements have been prepared on a going concern basis as the Trustee5 believe that no material uncertaintie5 exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is Sufficient with the level of reserves for the charity to be able to continue as a going concern. Income Income from donations and Erant5, including capital 8rants and events utilising the charity's facilities is included in incoming resources when receivable except as follows.. When events are due to take place in a future accounting period and when donor5 specify that donations and grants given to the charity must be used in future accounting period5, the income is deferred until those periods. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not Included in incoming resources until the pre-conditions for use have been met. When donors specify that donations and grant5, including capital grants, are for particular restricted purposes, whlch do not amount to pre-conditions regarding entitlement, thls income is included in incoming resources of restricted funds when receivable. Grant clawbacks are deducted from incoming resources if they occur in the same accounting period. Grant clawbacks made in subsequent accounting periods are shown as outgoing resources in preference to negative income. Gifts and services in kind are included èt their estimated open market valuation. Cla55ifJcation of expendlture Expenditure is included when incurred. Costs which are identified a5 relating to restricted activities are allocated directly to those activities. Costs which relate to the general running of the charity are allocated agair15t unrestricted funds, and within the Statement of financial activities these eKpenses are shown as cost of activitie5 in furtherance ol the objects of the charity, support costs and governance costs. Governan costs are those relating to the charity's cornpliance with constitutional and statutory requirernent5. Tangible fixèd asset5 Tangible fixed assets costin& or deemed value for donations, more than £500 are capitalised at cost. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life. as follows: Asset Depreciation rate Over period of lease 25% straight line 25% straight line Leasehold improvements Equipment Motor vehicles Page 15
YOUTH AND FAMILIES MAThER NOTE5 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" DECEMBER 2024 2 Accounting policies (continued) Funds Restricted funds are funds subject to specific conditions imposed by donors as to how they may be used. The purposes and uses of the restricted funds are set out in note 14 to the accounts. Designated funds are allocated out of unrestricted funds by the Trustees for specific purposes. The use of such funds is at the trustees, discretion. Pensions The charity operate5 a defined contribution pension scheme. Contributions are charged to the Statement of Finanei31 Activities a5 they become payable in accordance with the rules of the scheme. Flnanclal Instruments clas5ificotion Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provision5 of the instrument. Financial liabilitie5 and equity in5trurnents are cla55ified according to the substance cf the contractual Brrangement entered into. An equity instrument is any contract that evidences 3 residual interest in the assets of the charity after Recognition und me(JstJrement All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial asset5 classified as at fair value through profit or loss, which are initially measured at f3ir value (which is normally the tr3risaction price excluding transaction costs). unle5S the arrangement con5titute5 a financing transactions. If an arrangement constitutes a financing transaction. the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for similar debt instruments. Financial assets and liabilities are only off5el in the 5taternent of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. Financial assets are derecognised when and only when al the contractual rights to the cash flows from the financial asset expire or are settled, bl the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or cl the charity, despite having retained some, but not all, Significant rlsks and rewards of ownership, has transferred control of the asset to another partv. Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires. Donations and legacies Unrestricted Funds Restricted Funds Total Funds 2024 ZOZ4 2023 2024 2023 2023 Testwood Bapt15t Church Gift Aid Other donations and gifts 4,248 8,942 46.671 59,861 4.200 2.999 40,115 47,314 4,248 8,942 46,671 59,861 4,20D 2,999 40,115 47.314 Gifts in kind.. Minibus 5,000 5,000 Office space provided by Testwood Baptist Church 9,600 8,800 9,600 8.800 74,461 56.114 74,461 56,114 PaEe 16
YOUTH AND FAMILIES MATTER NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" DECEMBER 2024 4 Charitable activities Unrestricted Fund5 2024 Restricted Funds 2024 Total Fund5 2024 2023 2023 2023 Grants and Awards Inote 141 Fee5 received Other incorne 144,504 135,891 144,504 13,983 11,550 170,037 135,891 14,702 8,906 159,499 13,983 11.550 25,533 14,702 8,906 23,608 144,504 135,891 5 Other trading activit5es Unrestricted Funds Restrirted Funds Totsl Funds 2024 2024 2023 2024 2023 2023 The Chapel café Sale of donaied goods Rent received Fundraising events 41,208 21,999 41.707 22.270 41,208 21,999 41,707 22,270 1,352 64,559 942 1,352 64,559 942 64.919 64.919 6 Costs of raising funds Unrestricted Funds Restricted Funds Total Funds 2024 2024 2023 2024 2023 2023 Staff costs Publicltv 21,756 744 18,239 5.251 23.490 21,756 744 22,500 18,239 5.251 23.490 22,500 The Chapel café costs The Chapel staff costs 26,565 37,439 64.004 21.299 32,768 54,067 26,565 37.439 64,004 21,299 32,768 54.067 86,504 77.557 86,504 77,557 The Chapel costs represent 69.7% of the cost of raising fund5. They generate a surplus from directly attributable Chapel income whilst significantly enhancing our presence in. and links with. the community in most need of our client services. PaBe 17
YOUTH AND FAMILIES MAThER NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" DECEMBER 2024 7 Charitable activities costs Unrestricted Funds 2024 Restricted Fund5 Total Funds 2024 2023 2024 2023 2023 Staff costs 23,816 26,927 9.202 2,087 62.032 44,259 30,843 6,877 1,830 83.809 141.831 626 119,022 165,647 27,553 9,202 2,087 204,489 163,281 30,843 6.877 1.830 202,831 Direct costs Support cost5 Governance costs 142,457 119,022 Stuff cost5.' Staff salaries Training 23,208 608 42,406 1,853 44,259 141,831 119.022 165,039 608 165,647 161,428 1,853 163,281 23.816 141,831 119,022 Direct costs.. Project cost5 Church Igifts in kindl Depreciation Travel expenses 15,505 9,600 347 19.694 8,800 92 626 16,131 9,600 347 1,475 27,553 19,694 8.8(X) 92 1,475 26,927 2.257 30,843 2,257 30,843 626 Support C05ts.' Bank charges Equipment Insurance IT cost5 Payroll administration Postage and stationery Sundry Telephonè and internet 815 370 815 918 1,725 1,397 2.160 458 929 370 918 96 96 1,725 1,397 2.160 458 929 800 2,439 677 1,164 244 1,250 637 6,877 2,439 677 1,164 244 1,250 637 800 9,202 9,202 6,877 Governance cosrs.. Sundrv Independent Examiner's fee 47 47 2.040 2,087 1,830 1.830 2.040 2,087 1,830 1,830 In addition to the above figures we can demonstrate that the above charitable activity costs exclude 10,012 hours of voluntary work12023.' 9,5371. Page 18
YOUTH AND FAMILIES MArrER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" DECEMBER 2024 8 Staff tosts No remuneration or expenses were pald to Trustees in the year12023.. £nill. The cosis of the remaining staff were.. 2024 2023 Wage5 and salaries Social security costs Pension costs 209,19J 5,937 9,106 224,234 199,068 5,092 8,527 212,687 No employee earned more than £60,000 during the year. The number of staff employed by the charity during the year was as follow5.. Z024 20Z3 No. No. Average full time equivalent number of staff employed Average number of staff ernployed Iheadcountl 15.0 15.0 9 Net incomel lexpenditurel for the year This is stated after charging.. 2024 2023 Depreciation of tangible fixed assets Independent examiner's remuneration 347 92 2.040 1,830 io Defined cot)trlbutlon pension scheme The charity operates a defined contribution pension scheme. The as5et5 of the scheme are adMinisted by Trustees in fund independent from those of the charity. The pension cost charge for the year represents contribution5 payable by the charity to the scheme and amounted to £9,10612023'. £8,527). Pa8e 19
YOUTH AND FAMILIES MAThER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" DECEMBER 2024 11 Tangible fixed assets Short Leasehold Improve- ments Motor vehicles Fixtures & Equipment Total Cost or valuation As at I january 2024 Additions A5 at 31 December 2024 23.745 8,365 1,018 9,383 32.110 6,018 38,128 5,000 5,000 23.745 Depieciation As at I January 2024 Charge for the year As at 31 December 2024 23,745 8,088 347 8,435 31.833 347 23,745 32.180 Net book value As at 31 December 2024 5,000 948 5,948 As at 31 December 2023 277 277 In 2014, the charity received a licence to occupy the property known as The Chapel" The Chapel Trustees are in the final 5tage5 to exend the lease to Youth and Families Matter for a further 7 years. 12 Debtors 2024 2023 Trade deblor5 Gift Aid recoverable Prepèyments and accrued income 4,513 2,916 4,666 1,195 5,861 7,429 13 Creditors: Amounts falling due within onè year 2024 2023 Trade creditors Social security and other taxes Other creditors and accruals 1,498 652 4,341 5,839 5,589 6,241 Page 20
YOUTH AND FAMILIES MAThER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" DECEMBER 2024 14 Funds Balance at Balance at 31 December l January 2024 Incoming resources Resour$ expended Transfers 2024 Restrirted Funds.. Abri Grant Albert Hunt Trust ASDA (Equipment & Re50urcesl ASDA Foundation IB3sics Bank) Barker Mill Foundation 3,000 11,8261 12,0001 14391 1,174 2,000 1,200 I,ODO 761 i.ocx) 2,625 1,666 2,040 87 12,6251 11,6661 12,0401 11,7811 121,7051 Churchill Foundation Co-op Local Community Grant F J Wallis Charitable Trust Garfield Weston Foundation Hampshire County Council.. Connect4Comrnunities Hampshire County Council: Countv Councillor Grant IDHI Hampshire County Council.. Leaders Grant Harnp5hire & Isle of Wight Community Foundation IHIWCFI It's Your Choice 3,000 25,000 1,306 3,295 1.650 3,265 12,3831 2.532 944 1,622 11,5111 1,055 2,700 2,700 7,921 8,052 16,3271 9,646 1,036 2,887 27,300 18,081 2,116 1,559 30,000 12,5161 13,9001 129,8001 118,0811 636 Local Children'5 Partnership MJB Charitable Trust Neville C105e 546 27,500 New Forest District Council.. Councillorjohn sleep New Forest District Council.. Councillor Richard Young New Forest District Council.. Revenue Grant Peggy Heron Fund Red Hill Trust Royal Warrant Holder5 Association Simply Health LCIF The Edward Gostling Foundation IThe Art Foundationl The Listeners Trust 300 13001 loo iiooi 2,503 9,500 20,000 5.630 19.0151 2,988 20,000 4,658 4,455 1.668 2.500 15,4271 11,6681 12.5001 17,000 25.000 124,0001 18,orM) 1,460 144,504 18471 1142,4571 613 96,363 98,410 Designated Fund5 lal Salary reserve Ibl Food Bank service Icl Chapel Café 25,000 18,106 55.000 98.106 25,000 15,986 55.000 95,986 12.1201 12,1201 General Funds Other charitable funds 41,456 41,456 168,725 168,725 1146,4161 1146,4161 63,765 63,765 Total unrestricted fund5 139,562 168,725 lJ48,5361 159,751 Total Funds 235,925 313,229 1290,9931 258,161 Page 21
YOUTH AND FAMILIES MAThER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" DECEMBER 2024 14 Funds Icontinuedl Bulun¢e ut BalL7nce at l Jonuary 2023 Incomin9 resources Resources 31 December 2023 expended TrnnsAers 2023 Re5trffrted Fund5.' Albert Hunt Trusr Asdt7 Foundation Barker Mill Foundotion Churchill Foundorion CitizensAdvice Buret7u.' Communlty Hub Co-op Local Community Grunt EK¥on Mobile FJ Wullis ChuritfJble Trust Gurfield Weston Fourjdotion Humpshire County Council.- Connect4Communities Humpshire County Council.. County Councillor Grunt IDIIJ Hampshire Counry Council.. Get Going Again Fund HUmpShi & Isle of Wighr Communlty Founcltition (HIWCFJ.. Nutional Emergencies Trust fNET-OCMSJ Hampshire County Council.. Neville Penmun Hampshire County Council.. Webslte Henrysmith Julia & Hans Ruusing Its Your Choice Locol Chilclren's Portnership fv7JB Churitoble Trust Neville Close New Forest District Council Business Grant New Forest District Council.. Councillor Russell Gront New Forest District Council.. RestfJrt Grunt 3,000 1200) 3,OOQ 2.000 ii,oooJ 200 {375J {334J (1.688) 11,568) (500) (913) 110.639) 2,625 1,666 1,688 1,228 2,380 500 2,040 87 10.639 4,950 13,300) 1.550 1.120 2.009 {2.185) 944 3,305 (3,305) 2,741 7,921 12,741) 7,921 500 2,600 (500) {2,600J (3.696) {8,233J 12,964J {2,563J 124,587J (9,478) (3,722) 3,696 8,233 4,000 5,45Q 30,000 11,699 1.036 2.887 27,300 15.081 21,887 15,860 3,722 600 (600) 8.000 1,644 (8.0001 (9.1411 New Forest District Council.. Revenue Grunt New Forest District Council.. Supportirjg Communities New forest Distrirt Council.. Worm Spuce Fund Red Hill Trust Royol Warn7nt HoldersAssOClUtion Simply Health LCIF The EdwGrd Go5tling Found(Ftion IThe Act Foundution) The Listeners rhe Westerleigh Group Totolrestrictedfunds 10,000 2,503 341 (341} 600 1600) 2,423 5,349 2,500 2,500 (3,317) {832J 4,455 1,668 2,500 25.000 {8,OOOJ 17,000 500 1,000 135,59J {500) {I,oooJ {119,022} 79,494 96,363 Page 22
YOUTH AND FAMILIES MArrER NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" DECEMBER 2024 14 Fund5 Icontinuedl Bulonce at Bt71unce ot l Junuary 2023 Incoming resources Resources 31 December 2023 Designuted Funds laj Salary reserve (b) Food B(ynk servlce (c) Chopel C¢ifr expended Tronsfers 2023 25.000 18,106 55.000 98.106 25,(X 18,106 55,000 98,106 Genernl Funds Other choritt7blefvnds 56,112 56,112 146,710 146.710 (161.366J 161,356) 41.456 41,456 rotul unre5trirtedAunds 154,218 146, 710 (161,366) 139,562 Totul Funds 233, 712 282,601 {280,388J 235.925 Designated Funds (al Monie5 held to ensure CBshfSow is available to pay salaries as they fall due. Ibl Monies held to purchè5e food for the food bank service, as needed, to ensure contiriuity of the service. Icl The Chapel Café 2025 lease renewal fixed asset reserve. Restricted Funds The income fund5 of the charity include restricted funds comprising the following unexpended balances of donation5 and grants held on trust for specific purposes.. Monies received from.. Abri grant for Basics Bank Albert Hunt Trust Income for out of school youth work ASDA (Equipment and resources) for Basics Bank ASDA Foundation (Basics Bank) for food Barker Mill Foundation for one to one work Churchill Foundation for one to one youth work Co-op Local Community Grant for community work FJ Wallis Charitable Trust for core costs Garfield Weston Foundation for core costs and revenue spending HCC Connect4Communities for Basics Bank HCC Grant Icllr David Harrisonl for Autism support group HCC leaders grant towards a new parenting course HIWCF towaids WILD- skills group for adults It's Your Choice for youth work Local Children's Partnership for activity sessions for children MJB Charitable Trust to go towards YFM delivering core projects to support the wellbeing of local children, young people, families and adult5 at risk Neville Close for core costs New Forest District Council Revenue Grant for running costs New Forest District Council Cllrjohn Sleep for Basics Bank New Forest District Council Cllr Richard Young for Basics Bank Peggy Heron Fund for core costs Red Hill Trust towards the cost of work in schools Royal Warrant Holders Association for tides and streams funding Simply Health Local Community Impact Fund was toward5 one to one work The Edw3rd Gostling Foundation (The Act Foundation) towards core costs The Listener5 Trust towards work with vulnerable adults Page 23
YOUTH AND FAMILIES MATTER NOTES TO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED 31" DECEMBER 2024 15 Analysis of fund balances between net assets Totsl General Designated Unrestricted funds funds funds Restricted funds Total Tangible fixed assets Current assets Current liabilities 5,948 63.656 15,8391 5.948 159,642 15.8391 5,948 258,052 15,8391 95.986 98,410 Total funds 63,765 95.986 159.751 98.410 258,161 2023 Tongiblefjxed assets Current assets Current liablitieS 277 47,420 16.2411 277 277 98,106 145,526 16,2411 96,363 241,589 16,2411 rotalfunds 41.456 98.106 139,562 96.363 235,925 16 Flnanclal instruments Z024 2023 Categorisation of financial instruments., Financial assets that are debt instrument measured at amortised cost 256.857 241,889 Financial liabilities measured at amortised cost 5.839 6,241 Item5 of income, expense, gain5 or105se5 The total interest income for financial assets not measured at fair value through profit or Ioss 15 £4.17212023.. £2,069). 17 Related party transactions There were no related party transactions during the year. Page 24