0usign Env&lop?10.. 5094488F-38BD46AS-8E54-OC89FC598F20 Registered number: 06831291 Charity number: 1129013 YOUTH ENQUIRY SERVICE (WYCOMBE) (A company limited by guarantee) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 *AeI?of413' 2412r2025 CPANIEs HOUSE A23
Docusign Envek)pe ID.. 5094488F.3BBD46AmE54-cv8F20 YOUTH ENQUIRY SERVICE (WYCOMBE) (A company limited by guarantee) CONTENTS Page Trustees. report Independent examinerfs report Statement of financial activities 10 Balance sheet Notes to the financlal statsments 13-22
OotUSl9n gnv8loFe ID.. 5o9U88F-38BD46A&8E54-f89FC599F2O YOUTH ENQUIRY SERVICE (WfCOMBE) (A cornpany limited by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report together with Ihe financial statemenls of the Company for the 1 April 2024 10 31 March 2025. The Annual report seryes the purposes of both a Trustees, report and a directors. report under company law. The Trustees confirm that Ihe Annual report and financial slalemenls of the charitable company Comply wlh the current statutory requirewents. the reqU1MentS of Ihe charitable company's governing document and the provisions of the Stalement of Recommended Practice {SORPI applicable to charities preparing their accounts in aecordanee wlh the Finanaal Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 (effeclive 1 January 20191. Annual Report 2024-25 Chairs Report The financial year 24125 was a breakihrough gTONrth year for YES. as we entered Ihe year having just secured DHSC funding lo become a CYP mental health Early Intervention Hub. We bid successfully and were 1 of only 24 charities selected across England. We were specifically awarded £181,000 to execute our detailed growth plan. The YES Earfy Intervention Hub growlh plan had 7 key investrnenl pillars induding.. 'RètnJitmEnt Df pzid EDunsellDrs 2nd supportworkèr 51aff In School Counselling Program On-line Counselling IAG Service Readiness Marketing Awareness New Digital Platform Create a Youth Advisory Board We were o)ntr0Cted to dehver 4T40re than. 500 +rKreffieRlal +Atervenlions ond PFov4de Ihe DHSC delaFled quarterly progress porting on all client KPIS and operakn.onal exeeuti¢)n. The DHSC funding was enhanced by some additional fund raising early in 2024. which gave YES. Ihe confidence to rapidly recruit new support worker talent. expand our counselling seNiees through paid counsellors and pay for additional projecl management resource. This allowed the management team. with the full support of the Trustee Board to execute the growlh prqect plan brillianuy. It was a great team effort throughout Q1 and Q2 to recruit the new counsellors. grow our on-line counselling capability and extend our opening hours for increased IAG services_ We selected 7 schools and colleges and contracted to provide free in-school counselling services for one day per week. We invested on a new YES website capability in parallel wtlh actively promoting YES through move social media channe15 IFacetx)ok, Instagram and Linkedlnl. We also invested in a new CRM platform (CharityLog) that allowed us to digilise and streamline the dient joumey from initial contact, through all stsges in the counselling and IAG services pathway. The new platform also automated the KPI reporbng that we needed lo run the charity and report on ihe qualtty and quantity of CYP intervention outcomes. Using a simple Red, Amber, Green project planning approach it Yrds great to see the amazing progress from April through September as most project line items went from Red to Amber and then Green and we started lo see the results in incremental CYP intervention5. By the end of Q2 we had achieved 40¥D of the annual target and by end Q3 we had already exceeded the DHSC target of 500 intervention5 Wtth a high satisfaction rating on all outcomes. YES had always listened lo the needs of loday's CYP through feedbad( questionnaire5 and surveys, however, a> wè progrèssEd thrnugh Q3 vie neeL+e(I to tiFal this up ty turning Dur 3ttenkn.on to the 7th Tnve5trnEnt pillar, which was lo recruil a Yo¢Jlh Advisory 8oard. This was completed as we entered Q4, with the Youth Advisory Page 1
Dotusign EnvebFe10.. 50944B8F.38BO-46AÉ54-CcB9FC598F1 YOUTH ENQUIRY SERVICE IWICOMBE} IA company limited by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 8oard now providing regular feedback I guidance on a variety of topics including the website. social media, markeling and service evolution. Whilst The Hub project had progressed brillianuy well through the summer, il had taken up nearly all the management timelcapacily. with the knoCkn impact of reduced fundraising activity. As wè progressed through Q3, the financial danger signs were dear that hwth a significanlly larger YES cost base, we urgently needed to secure new funding sources to avoid dropping off a fundin9 cliff edge in 25126. At thi5 Stage in the year the cornrnunicatsoTr froFFtr the DHSC was th theFe would Ro year 2 hub fundww. We shifted some of the management resource back onto fundraising and pursued many new and existing funders and foundations. We did accomplish some smaller bmns but then deuded to make a signific3nl murtiyear bid into the National Lotlery Fund INLF) to bring some longer-temi financial stability. After several months of intense bidding and negobalion we were infomied in late December that we had successfully secured 3 3-year grant of £215.000. This was a critical financial lifeline would give YES the time to maintsin the existing services. whilst we secured future funding. During Q2 and Q3 we met with leaders from the other 23 Hubs to share best practices and also cornmunicate a common message back into DHSC aboLrt as the critical need for year 2 funding. We continued to make our ase to DHSC, including lobbying our local MP. but the governfflent's message conb.nued to be non-committal. This Changed in early Jan 2025, when we received the brilliant news thal the DHSC would in fact offer all 24 Hubs Year 2 funding. This meant that YES would receive 8 further £181 K for the next financial year 25126. The Year 2 Hub funding cOrnned with the NLF funding meant YES would finish the year in a very strong financial P0511ion and could start to plan with confidence for the year ahead. The successful execution Jr growth plan meani YES was ae to extend our counselling and IAG services to reach and support more young peOe across the Wycombe District. we were able to increase the number of counselling hours that we provide to y¢)ung peo by 43% wth the new services only beginning part way through the year. As we progressed through Q4 the Trustee Board determined that for YES to sustain ils new scale and service reach in the future. that the charity needed a MO structured operating model. The decision was taken to FecFkJit artr MDICEO to slFategicaHy and operatioTh lead the charity irt the nexl knancial yeaF. Everybody at YES. frorn the counsellors. volunteers, support workers. management and the trustees should all feel very proud of everything we achieved rn 24125. Growng and transfoming any business will always have challenges and we certainly had some burnps in the road. However. the YES spirit shone through and team commitment to achieve our goal: Yo be the for every young person in our local aa. was outstanding. 8y keeping our focus on the delivering the right high4]uality ServIS and advice for young people. 24125 was truly a bi&akthro.ugh year for the YES challty. a&we Waroe a rec£wAd Eady lothenti¢)n Hutr4 for th.o young people of Wycombe District. Objectives & Activities To provide young people with professional and independent confidential advice. 5UPPOrt and counselling in an accessible, safe and welcoming place and objective 15 to Provide free and confidential infomalion. support and counselling to the young people in Ihe Wycombe District. To be there for every young person who needs help in the kcal area. Page 2
Oocusign Envekpelo.. $0944B8F.388D46AS8E54-OCB9FC598F20 YOUTH ENQUIRY SERVICE (WYCOMBE) (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Oblectlves The board is agreed that we have the right objectives in place lo help us achieve our long term aims. Grow Ihe amount of young people that we are helping in the local area Ensure that we a providing the right services al Ihe right time for young people Establish a sustainable fundraising model RecTUit and retain more volunteers & counsellors Embrace technology and ensure wlicy compliance al all levels of the organisalion YES Team YES has a total of 4 employees, 13 volunteer counsellors made up of qualified and trainees, 10 freelance counsellor5. 2 volunteer support worker5. and 6 trustees. How & who we helped Selee5 YES prov4des'HHJGh needed.serv4ce5 lor yOLH4g people on the lorA area. Ihese include.. Free nSellIng Sending counsellors into local schools Sexual health support setvices Drop in services Signposting services Delivery & Oul¢omes YES provided over 1,883 hourslsessions of support to young people. Counselling represents the majority of the service provis40n and YES provided 1.681 total hours of counselling. 1.007 was provided through the highly successful HUB'S project and represenls and increase Yoy of 43Yo in YES'S totsl counselling hours support. The HU8s project is a new service only stsrted part way through the year, annuali5ed this would rewesent an 118QA increase to the number of support hours YES was previously providing. YES also conducted 202 hours of drop in support lo young people at the YES agency and over the phone or email. This +s double the Ix4mbeT of IH¥Jrs verws the previous year. Most reported issues for service users are as follows: Family Anxielylstress Relationships DepSOn School in general 'Ng We have also seen incredibly positive Outcomes for the young people who use our services with feedback from our counselling clients after 12124 sessions Shong-. 61 % - relationshipslsocial life improved 79QA - understand themselves better 83. - feel better about themselves Page 3
Docu&gn Envelope ID.. 5094488F.388046AME54-CC89FC598F20 YOUTH ENQUIRY SERVICE (WYCOMBEI IA company limited by guarantee) TRUSTEES. RÉPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 70V. - feel happier and enjoy life more Flnancial Revlew The charity raised £236,581 and spent £187,757 which resulted in a surplus of £48,824. This was due to the significant income from the govemmenl grant and other fundraising activities. This year we were delighted to be awarded a govemmenl grant of £181,000 to deliver incremental inlervenlions for young people in the local area. These funds as explained above weTe raised in line with the programme plan detailed in the bid which included a change to our operating model from fully volunleer counsellors to a palé" model meaning we are able to offer a more consislenl and scafable service. Our fundraising also increased year on year lo £41,071. this was driven by successful bids from Rothschild, Shanley Foundation and another suecesslul golf event. the trustees wouhy like to thank Caroline Robinson for all her hard work organising this event each year. The charity spent £187,757 whith was 3 signrficanl increase Yoy but was expected and in line with expectslion5 as part of the HUBS project and changes to the operating model. The largest expendtture is now salary. sts V¢ inelude additM)RaP Tdes to support wi#} seFvTrce provi5 f+y IAG and counsellin9 as well as business support function5. All of these roles are essential for effective delivery of the increased service provision and show a positive inveslmenl into these new services. There were several one off costs which were incurred in this financial year to enable the effective delivery of the project through projecl rnanagement siipport during Ihe implementation pliabe. As mentioned above the changes to our service provision model mean that the cost of delivering counselling setvioos.aro higb.er and thesft costs U7.6.0.? allowng u5.ta pio.vide coun. $.elling sw¥ices.to. 7 s.tho.ol.s. rthe was 8150 an increase in the investment of marketing rnaterials vthich totalled £3,795. These were essential for marketing our services and are expected lo be lower in the following years. In addilion. investments were also made on a new CRM system whith will allow for effective delivery of setvices and measurement of services_ Finally, other expenditure, such as building costs. vRre broadly flat year on year. . Golng ¢oncem After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational exislence for the fOSeeable future. For this reason. they continue to adopt the going concem basis in preparing the financial slatemenls. Further detsils regarding the adopb'on of the going concem basis can be found in the accounting policies. Page 4
Oocu$ign Envelope ID.. 5094488F.388D46AS.8E5¥0C89FC590F20 . YOUTH ENQUIRY SERVICE (WYCOMBE) (A cornpany limited by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 b. Reserves pollcy The trustee board has reviewed the reserves policy and agree5 to keep 3-6 months of reserves available which 15 £50.000. Page 5
QouJsgn Envelope ID." S194488F.3BBD46A&8E5KCB9FC598F20 YOUTH ENQUIRY SERVICE (WYCOM8E (A company limited by guarantee) TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 structure> governance and management a. Constitution Youth Enquiry Service (Wycombel is registered as a charitae company limited by guarantee and was set up by a Trust deed. b. Methods of appointment or eleclion ol Trustees The management of the Company is the responsibility of the Trustees who are elected and Co-opted under the lemis of the Trusl deed. Reference and adrninistralive detalls of the Company. Its trustees and advisers Trustees Z Willis. Trustee (appointed 10 May 20181 S Ho51oway. Tnjstee (appointed 10 May 2018) J Steward. Trustee (appointed 5 December 2019) C Turner. Trustee (appointed 5 December 20191 C Birkbeck, Trustee (appointed 20 August 2019) P Kelly, Trustee lappoinled 22 March 2022) 'M Edlin","Trustee {appoinled 28 November20241 Cornpany reglstered n14mber 31291 Charlty regislered number 1129Ot3 Registered office 52 Frogm¢)or High Wycombe 8uckinghamshire HP13 50G Princlpal operating 52 Frogrnoor Buckinghamshire HP13 SDG Accountants Wellers Accounlants Millweye Court 73 Soulhem Road Thame Oxon OX9 2ED Page 6
OcoJ*gn Envelope10". $O94488F-3B8t>46AÉs4CB9Fcs98F20 YOUTH ENQUIRY SERVICE IWfCOMBE) (A company limited by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR ThE YEAR ENDED 31 MARCH 2025 Statement of Trustees. responsibilities The Tnjslees (who are also Ihe directors of the Company for the purposes of company law) are responsible for preparing the Trustees. report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practicel. Company law requires the Trustees to prepare financial statements for each financial . Under company law. the Trustees musl not approve the financial stslemenls unless they are satisfied that they give a true and fair view of the slate of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing tlese financial statements, the Trustees are required lo= select suitable accounting polioes and then apply them consislenuy,. observe the methods and principles of ihe Charits"es SORP IFRS 1021.. make judgments and accounting estimates that are reasonable and prudent-, state whether applicable UK Accounting Standards {FRS 102) have been followed, subject to any material departures disdosed and explained in the financial statements.. prepare the financial statements on the going concem basis unless it is inappropriate lo presume that the Company will continue in business. The TnJstees are responsible for keeping adequate accounting records Ihat are suffjcienl to show and explain the Company's Iransaclions and di5dose with reasonable accuracy al any time the financial pos11ion of the Company and enable them to ensure that the ffinancial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Cornpany and hence for taking reasonable steps for the prevention and detection of fraud and other egularitieS. Approved by order of the members of the board of Trustees and signed on their behalf by.. Z Willis Trustee Dale.. 23_12_25 Page 7
Docu$gn Envebpe ID.. 5094498F.38B046AME5*(C89FC598F2Q YOUTH ENQUIRY SERVICE (WYCOM8EI (A company limitsd by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 Independent examlnefs report to the Trustees otyouth Enquiry Servtce IWy¢ombe) fihe Company.) I report lo the charity Trustees on my exarnination of the accounts of the Company for the year ended 31 March 2025. Responsibilities and basis of report As the TnFStees of the Company land tts direclors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Cofflpanies Act 20061.the 2006 Act'l. Having satisfied myself Ihal the accounts of the Company are not required lo be audited under Part 16 of the 2006 Act and are eligible for independent examinalion. I report in respect of my examination of the Company's accounts carried out under section 145 of the Charilres Act 2011 Ilhe 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515)Ibl of the 2011 Act. Page 8
Oocusign Envek) ID.. 5094488F-388f>46AMEwfts9FC598F20 YOUTH ENQUIRY SERVICE (WYCOMBE) (A company limited by guarantee) INDEPENDENT EXAMINER'S REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 202S Independent examinetrs st*ement I have completed My examination. I confirm that no matters have come lo my attention in connection with the 8xamination giving me cause to believe.. accounting recrffds were not kept in respect of the Company as required by section 386 of the 2006 Act.. or the a¢¢ounts do not accord with those records., or the accounts do comply with the accounting requirements of seclion 396 of the 2006 Act other than any requirement that the accounts give a Inje and fai¢ view which is not a matter considered as part of an independent examination. or the a¢¢ount$ have not been prepared in aordanCe with the Methods an(1 principles of the Statement of Recommended Practice for accountin9 and reporting by charities lapplicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. I have no concerns and have come auoss no other matters in conneclion wfth the examinalion to which attention should be drdwn in this rew)rt in order lo enable a oper underslanding of the accounts to be reached. This report is made solely to the Companls Trustees, as a body. in accordance with Part 4 of the Charities (Accounls and Reports) Regulations 2008. My work has been undertaken so that I might slate to the Company's Trustees those matters l am required to state to them in an Independent examinerfs report and for no other purpose. To the frJllest extent permitted by law. I do not accept or as5uffle responsibi111y to anyone other than the"Company and the Company's Tnjstees as a trxKly. for my work or for this report. CC4871EC68IE448. Signed.. Debbie Austin Dated.. 2&12-25 FCCA Welle Accounlanls Millweye Court 73 Southem Road Thame Oxon oxg 2ED Page 9
Dr19 Env8lope10.. 5094488F-3B8C>46A5-8E5*0C89FC598F20 YOUTH ENQUIRY SERVICE IVffCOMBE) (A company limited by 9uaranteel STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT} FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted funds 2025 Restricted funds 2025 Total funds 2025 Total funds 2024 Note Income from: Donations Voluntary income Invest¥Aents 194,496 20.$00 194,496 41.071 1,0 11,941 20,345 20.571 1.0 Total Income 21.585 214.996 236.581 33,637 Expenditure on- Raising funds Charitable activities 1.794 26,261 1,794 185,963 566 82. 736 159.702 Total exp•nditur• 28.05$ 159,702 t87,757 83.302 Net movement in funds (6.4701 55,294 48.824 (49,665) Reconclliatlon ot funds: Total funds brought forward Net movement in funds 41,751 16.470) 41.751 48,824 91,416 (49.665) 55,294 Total funds carried forward 35,281 55.294 90,575 41.751 The Statement of financial activities indudes all gains and losses recognised in the year. The notes on pages 13 to 22 form part of these financial statements. Page 10
Oo¢usign Envek)p8 ID. 50944B8F-3BBD46A&BE54.IK89FC598F20 YOUTH ENQUIRY SERVICE tWYCOMBEI IA cornpany lirnited by guarantee) REGISTEIIED NUM8ER: 06831291 BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Note Fixed assots Tangible assets 12 7,750 7.750 Current assets Oebto 13 5,562 86.063 2.355 46.978 Cash at bank and in hand 91.625 45,333 Current liabilities Creditors.. amounts falling due wthin one year 14 (8.800) (7.582) Net current assets 82.825 47,751 Total assets less Current liabilities 90.575 41,751 Nel assots excluding pension asset 90.575 41. 751 Total netassets 90.575 41,751 Charity funds Restricted funds Unrestricted funds 16 16 55.294 35,281 41,751 Total funds 90.575 41.751 The Company was enlilled lo exemption from audit under section 477 of the Companies Act 2006. The members have not required the company lo obtain an audit for the year in question in accordan¢g with section 476 of Companies Act 2006. The Trustees acknowledge their responsibilities for complying.with Ihe requirements of the Act with resped to accounting records and preparation of financial statements. The financial slalements have been prepared in aCCCdance the provisions applicable lo entities subjeGt to the small companies Tegime. The financial statements were approved and authorised for issue by the Trustees on and signed on their behalf by.. Page 11
Ooojsign Env*ope ID.. 509UB8F.3BBD46AME54-CCB9FC598Fa) YOiITh ENQUIRY SERVICE IWICOMBE) (A Company limtted by guarantee) REGISTERED NUMBER: 06831291 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 4SYZFFJIG Z Willis Trustee 23-12-25 The ncAes on pages 13 to 22 form part of these finallal statements. Page 12
Docusgn Énvelop?10.. $094488F-38BJ46AS4E5MC89Fc598F) YOUTH ENQUIRY SERVICE (WYCOMBE) (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 General Infomiation Youth Enquiry Service Iwycombel is a company limited by guarantee. The registered Offi is 52 Frtsgmoor, High Wycombe, Buckinghamshire, HP13 5DG. The members of the company are the Tiuslees named on page 1. In the event of the company being wound up. the liability in respect of th8 guarantee is limited lo £1 per member of the company. Accounting policles Z.1 Basi$ of preparation ol financial stalemenls The financial staternents have been prepared in accordance wth the Charitie5 SORP IFRS 1021- Accounting and Reporting by Charities-. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191. the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 and the Companies Act 2006. Youth Enquiry Service Iwycombel meets the definition of a public benefit enttty under FRS 102. Astsets 3niJ tiabthtiès are initialty Tecogni5èd at hi5tDric31 ¢D5t DT 1ran5?IIIDn v3tuè unl?55 D1heTWi5e slated in the relevant accvnI1ng policy. 2.2 Going concern The financial statements have been prepa on the going concem basis which assumes that the charity will continue in operation exIStan for the foreseeable fvture. All income is recognised once the Company has entrtlement lo the income. il is probable that the income wll be received and the amount of income receivable can be measured lIablY. Grants are induded in the Statement of financial activities on a receivable basis. The balance of income received for specifie purposes but not expended during the period is shown in the relevant funds on the Balance sheet_ Where income is received in advance of enlillernenl of receipt, ils recogniti is deferred and included in creditors as deferred income. Where entitlement occurs before incom.e is receiverl. the incomp is actrued. 2.4 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenéilure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single 3cknvity are altocated [rety to that a'ctivity. ShaTèd custs whith contributé to" mDre than" onE activity. and support Costs which are not attributable to a single activity are apportioned behveen those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent. and depreciation charges allocated on ihe portion of the asset's use. Expenditure on raising funds indudes all expenditure incurred by th8 Company to raise funds for it5 Charitable purposes and indudes costs of all fundraising activities events and non-charitsble trading. Page 13
Docusti3n Envelop8 ID." $094488F-3BBD46A>8E544CB9FC598F30 YOUTH ENQUIRY SERVICE IWYCOMBE (A company limited by guaranteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting poli¢ies (Continued 2.4 Expenditure lcontinued) Expendilure on charitsble activities is incurred on directly undertaking the activities which further the Compan$ objectives. as well as any associated support costs. 2.5 Government grants Government grants relats.ng to tangible fixed assets are trealed as deferred income and released lo the Ststemenl of financial activilies upon the completion of the leVant perfomance-relaled conditions. Other grants that are not subject lo performance-related conditions are credited to the Statement of financial activitie5 as the grant proceeds are received. Grants received prior to the revenue recognition crileria being satisfied are re¢xvJnised as a liabi14ty. 2.6 Tangible fixed assets and depreciation Tangible fixed assets costing £200 or more are capitalised and recognised when future economic . benefits are probable and the cost or value of the asset can bemeasuretrreliabty. Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tsngible fixed assets are measured al cost less accumulated depreciation and any accumulated impaimient losses_ All costs incurred lo bnng a tsngible fixed asset into its intended workin9 ondition hould be included in the measurement ot cost. Depreciation is tharged so as to allocate the cost of tsngible fixed assets less their resi¢Jual value o¥w th8ir 8stimal8d usslul li¥8s. using the slFaghl4in@ melhod. Depreciation is provided on the followtng basis.. Equipment Computer equipment 33% Straight-line 25•h Straight-line 2.7 Debtors TFadu amd oth8r doblo¢s Feccyusod * th8 sottl81 arAoumt att8F aFSy t18 th"scouRt. off•r.8d.' Prepaymenls are valued at the amount prepaid net of any trade discounts due. 2.8 Cash at bank and in hand Cash al bank and in hand includes cash and short-temi highly liquid investments wth a short maturity of three months or less from the date of acquisition or opening of the dep05it or similar account. Page 14
Oorxjsign Enyebpe ID". 50944B8F-3BBD46A&8E544C89FC598F20 YOUTH ENQUIRY SERVICE IWYCOMBEI IA cornpany limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounling policies {continuedl 2.9 Llabilitles and provislons Liabilities are recognise(J en there is an obligation al the Balance sheet date as a result of a past event, it is probable thai a transfer of economic benefit will be required in settlement. and the amount of the settlement can be esb"mated reliably. Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or Ihe.amount rt.has ieceiyed as adyanced paymerjts.for Ihe 9¢xS or service¥ it ]ustPro¥ide. Provisions are measured al the best eslimale of the amwnts required lo settle ihe obligation. Where the effect of the lime value of rnoney is material. the provision is based on the present value of those amounts. disccMJnted al the pre-tax éiscounl rate that reflects the risks specific to the liability. The Ljnwnding of the discount is recognised in the Stslemenl of financial activities as finance cost. 2.10 Financial instrvrnent$ The Cofflpany only has finanal assets and finanaal liabilities of a kind that qualify as basic financial instruments. 8asic financial instruments are ini11811y recognised al transaction value and subseqUenY measured at their setlemenl value with the exceplion of bank loans which are subsequently measured al amortised c05t using the effects.ve interest method. 2.11 Fur aceountlng Gener.al kjnds.are 44r4restRGled fijnds are a¥allae lor use at.U* discret40n ofihe T.rustees.+R' lurtherance of the general objects.ves of the Cornpany and which have not been designated for other purposes. Reslricled fvnds are fvnds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is sel out in the notes to the financial statements. Page 15
Docusign Enwebpe 10.. 50944e8F-3BBD46A5-8E5489FCs98F2o YOUTH ENQUIRY SERVICE (WYCOMBE) (A ¢ompany limited by guarantee) MOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Income from donations and legacies Restricted funds 2025 Tolal funds 2025 Total nds 2024 Donations Grants Government grants 3.274 10.000 181.222 3,274 10.000 181.222 1,941 10,000 194.496 t94.496 tl.94t Tot812024 11.941 11,941 Income from other trading activilies Income from fundraising events Unrestricted Restricted funds fund5 2025 2025 Total funds 2025 Total funds 2024 Fundraising 20,571 20.500 41,071 20,345 Total 2024 20.345 20,345 Investmenl incorne Unrestrided funds 2025 Totsl funds 2025 Total funds 2024 Investment income 1.014 1,014 1.351 rotal 2024 1.351 1.351 Page 16
OocusvJn EnV?e ID.. $0944B8F-3BB046AS4E5¥0C89FC598F20 YOUTH ENQUIRY SERVICE IWYCOMBE) {A company lirnited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Expenditurè on Taislng funds Costs of raising voluntary income Unrestricled funds 2025 Total funds 2025 Total funds 2024 Fundraising expenses 1.794 1.794 566 Total 2024 566 566 Analysis of expenditure on charitsble activities Summary by fund type Unrestricted Restrlcted funds funds 202S 2025 Total 2025 Total 2024 General expenses Building maintenance Rent and rates Councelling and training Wages and Salaries Audit and Accountancy Marketing Insurance 10.834 10.834 1.691 19,643 37.005 1D3.029 2,778 4,392 1,710 4,881 4,565 1.984 19,112 606 46, 796 2,640 351 1,079 5,603 1.691 19.643 37.005 103,029 2,778 438 3.954 1.710 Counselling supervIon 4,880 26,261. 159,7.02. 185,963 Tolal 2024 54,859 27,877 82. 736 Page 17
Oocusign Env8k)p8 ID." 5O944B8F-38BD46AS-8E54.OC8cs98F20 YOUTH ENQUIRY SERVICE IWYCOMBE) (A cornpany limited by guarantee) MOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Analysis of expenditure by activitie5 Activities undertaken directly 2025 Support costs 2025 Total funds 2025 Tolal fvnds 2024 General expenses Building fflaintenance Rent and rates Councelling and training Wages and salaries Audit and awjuntancy Marketing Insurance Counselling supeTVtsion 4,582 6,252 1.691 18.001 10.834 1,691 19,643 37,005 103,029 2,778 4,392 1,710 4,881 4,565 1,984 19,112 606 46.796 2.640 351 1,079 5,602 1.642 37.005 103.029 2.778 3.795 1,710 4.880 597 146,856 39.107 185.963 82. 736 Total 2024 11.763 70.972 82, 735 Independent examinevs remuneratlon 2025 2024 Fee5 payable to the CoMpanS independent examiner for the independent examinatson of the Company's annual accounts 2,400 10. Staff costs 2025 2024 Wages and salaries 103,029 43.046 103.029 43,046 Page 18
O¢cusigr Envelope10.. 5094488F_3B8CH6A>8E54-OCB9FC598F20 YOUTH ENQUIRY SERVICE 1cOMBE} (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 10. Staff costs (continued) The average number Df persons employed by the Cornpany during the year was a5 follows: 2025 2Q24 Employees No employee received remuneration amounling to more than £60.000 in either year. 11. Trvstees. remuneralion and expenses During the year. no Trustees received any remuneration or other benefits (2024 - £NIL). During the year ended 31 March 2025. expenses totslling £3.653 were reimbursed lo a Trustee (2024 - £NIL to Trustee). 12. Tangible fixed a55etS Computer equipment Equipment Total Cost or valuatlon Additions 1,833 7.560 9.393 At 31 March 2025 1,833 7,560 9,393 DepTeciation Charge fcrf the year 1.188 1,642 At 31 March 2025 454 1.188 1,642 Net book value At 31 March 2025 1.379 6.372 7.751 At 31 M8rch 2024 Page 19
Docusign Envelope ID. 5094488F-388D46AWES*CCB9FC598F20 YQUTH E.NQUIRY SERVICE (WfCOMBE) (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 13. Oebtors 2025 2024 Due within one year Prepayments 5,562 2,355 5,562 2,355 14. Creditors: Amounls falling due within one year 2025 2024 Trade creditors Other taxation and soual secLtrity Pension fund loan payable Other creditors Accrua15 and deferred incorne 3,011 2,350 1.040 2,970 2,212 2.400 2.399 8,800 7.582 Flnanclal inslruments 2025 2024 -financial assets Financial assels measured at fair value through income and expenditure 86,063 46,978 Financial assets measured al fair value through income and expenditure comprise Df cash and cash equivalents. Page 20
O(th$ion Énvelop? ID.. 4488F.3BD46AS-8E5MB9FcS98F) YOUTH ENQUIR Y SERVICE IWYCOMBEI (A cornpany limited by guarantee) NOTES TO THE FINANCIAL STATEIAENTS FOR THE YEAR ENDED 31 MARCH 2025 16. Stalement of funds ststement of funds - Current year 8alan¢e at 31 March 2025 Balance at 1 April 2024 Income Expenditure Unrestricted funds General Funds- all funds 41.751 21.585 128,0551 35.281 Restricted funds Restricted Funds - all funds 214.996 (159,7021 55,294 Total of funds 41.751 236.581 (187,7571 90,575 Statement of funds - prior year Balance at 31 March 2024 Balance at 1 April 2023 Income Expenditure Unrestricted funds General Funds - all fvnds 91,416 33,636 (83,301) 41.751 17. Summary of funds Summary of funds - current year Balance at 31 March 2025 Balance at 1 April 2024 Income Expendlture GerJeraLAunds. 41J51. 2(58S. 214,996 (28,055) {159.702) 35,281 55,294 Reslricled funds 41,751 236,$81 {187,757) 90,575 Page 21
Oocu5ign Envelope ID.. So944B-3B8o46A>8E54-ocB9FC598F20 YOUTH ENQUIRY SERVICE IWYCOMBE) (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17. Summary of funds Icontinued) Summary of funds - prior year Balan al 31 March 2024 Balance at l April 2023 Income Expenditure General funds 91,416 33,636 (83,301) 41,751 18. Anatysis of net a55ets between funds Analysis of net assets between fund5- current year Unrestricted Restricted funds funds 2025 2025 Total funds 2025 Tangible fixed assets Current a&sets Creditors due within one year 7.750 36.331 18.800> 7.750 91.625 18,8001 55.294 Total 35.281 55.295 90.576 Analysis of net assets between funds - prior year Unrestricted funds 2024 Restricted funds 2024 Total funds 2024 Currenl assets Creditors due within one year 46.833 (T.582J 49.333 (7,582) Total 39,251 41.T51 19. Related party transactions The Company has not entered inlo any related paty transaction during the year. nor are there any outstanding balances owing belween related parties and the Company at 31 March 2025. Page 22