Chaiity wgl$1rntion numb•r 1141530 (England and Wal•$) Company rngistration number 0715074T YKIDS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 • xeinadin
YKIDS LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr R Coleman Dr J S CrdWJ Mr5 T Ethards Mrs A Pary Mr K M Ttrw)mas Mr S Mattmews Mrs F M Mann MrAC Kerrt IApFK)inted 19 January 20261 IApp)inted 19 January 20261 Charlty numbèr (England and Wal•sl 1141530 Company number 07150747 Règistèrad offl 98a Lina(*e Lane K4erseyskle ENJland L20 6ES Independent examiner Helen Furlong FCCA Xeinadin North West Limite(I 46 HamiltLN) Soua Birkenhead Wirrdl meeY5de CH415AR
YKIDS CONTENTS Pa Trustaès, report Independent exarninerfs report 14 Statement of financial adivtbes 15 Balance sheet 16 Statement of cash flows 17 Notes to the financial ststements 18-30
YKIDS TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2025 The Trustee5 present their annual report and finanaal statements for the year ended 31 August 2025. The financial statements have been prepared in accordance with the acc£Junting policie5 set out in note 1 to the finan¢ial ststements and Comply with the Charitys goveming document, the Companies Act 2006, FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP 'Accounting and Reporiing by Charities.. Sialement of Recommended Practsce applicable lo charities preparing their a¢¢ounts in ccordance with the Financial Reporting Standard appli¢2ble in the UK and Rtrpublic ol Ireland IFRS 1021.. Objectives and acttvities Introduclion The ITUStees are delighted to present this pOr1 and accounts cHJtlining what has been achieved during 202&25 nd the difference that has been rnade in the lives of many of our Gommunity. We continue to ride the perfect stomi facing organisations across our sector wilh increased demand, increased costs and decrease5 in individual and ry)rporate givin9 and the many changes tskn.ng place across the trusts and foundations community. Our communities. among Ihe UK'S 1% most deprived. conbnue to be disproporbonalety aff8¢ted by arcumstanS beyond their control. A child born in Bootle will IN8 10 years less than the national average and 20 year5 le55 than those bom in affluent arèas. Literacy is in the bottom 6% in the UK. reducing children's life chance5. Bootle is conSided one of the most daNJerous places in the UK to grow up. 840A of young peop leaving secondary school fail to reach the national aver8ge lor English and Maths. Chikl povety has actually increased by 17% over the last 5 years. We are delighted that there has been some recOgnon of this and r*w investrnent is Coming into the area from various sources induding govemmenL Sadly, the work of Ykids continues to be needed. to bring hope. relieve poverty, raise aspirations, 8nd enable youThJ people to rise 8bove their circumstancès. bèliev& in Ihèmselves and become wodd changers. This report outlines our aims and objeclives as a charity and how we have sought to implement them desptie the ¢ontinuing challenges faryng the sector, our charity. and our communty. Ykid$ Aim$ #nd Obj¢¢tiv¢s Ykids is a charity working to bring hope io at risk and Vulnerab children and young people, and their families. While our base and primary focus is Baoye. MerseysKle. we have a wder rnIt to impact children and young people acro55 the region. Our vision is to raise byorld Changers - equipping young people to believe they txn and Ihen do make a differen. We want children and young people to feel safe, loved and lead happy and productive lives, making positive impact in their own lives and in the lives of those around them. Thi5 15 particularty important in areas of deprivation where children often lack opportunity. lace inueased challenges. aThJ have aspirations. Aims: Make Changè.. To equip young people to wpe with whatever lrfe throws 81 them, h8ve plans and hopgs lor their future and skills to make their dreams a reality. Be Change.. To encourage young peopla tr)'be the chang& they want lo see, in thtrir community. Champion Change- To enable our community. families. and instilutions. to make change to nurture young peopSe in an environment where they can thrive.
YKIDS TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Objectives As a result of their involvement wth Yknds. thiklren aThJ ywr¥J peoplè wll.. Have irbcreased enJ)tional lnCe. confidence. and skillg. Feel a sense of safety and belongirvJ with trusted aduhs they can lum to. Engage in social action. vdunieering. community events and have a for thange. Feel nurtured. Vaed and llourish. Have greater aspiiations for Ihem5efves and othws rewlting In communty trafOrmatiOn. Feel civic prrde and community ownership. Have greater opportunibes in lrfe arxl luffil 1heir rthnllal. Ykids offers a variety ol actmb'es to tum these aims into reality. irKluding: Youth & Childrfjn multi¢ wuL4r 9roups aimed at children &17 year5 fo¢ussed on wellbeing, mentoring. citizenship. belonging. ski115 deVekJpt. a1 fun. These include on&off events and aclivilies, as w¢ll as short and Iger-terM pm9rammes. Families- 5LlPPQrt at¥J promote famity h¢s thrLwh famity projects, peer mentoring and training. ona to-one support, ar¥J practThl help SUL as axjrt and hospttal visiL5, food throu wr community panty, art crisis intervention. Wollb¢in addre5wng phystcal awvj Cltional wellbeirg through ccN)king. nutsitn. s[rt, And aarfy InterVenn projects. Training -aPptiCe$h1P$. work Pelrrt$. an intem prOJaM. rk eXpience. bèspok8 and amd11j training opportunities. Entèrpriso- Ykids aims to be a Se-sustaInry charity. We do Ihis through social enterprise business. Kingsley & Co is our Victorian Exphjrer ihemed C&Ten'S book8Fh)p aryj literacy projed whi¢h aims lo support chil(tren and tsmily wdlbein9 throLJgh ory and to gen8rat8 itOme for the charity. Communlty- we host comrwnity events includiro the Believe Awards, Bo¢>tlo Chiklren's Literary Feslrval, fun days, mmUnity art projects and scoal athn involwng multiple partner5 and the witJer corntnunty. Edueation - wè work in primary and sècondary to LlelNer assembhes, seKsleern programmes and extracurrKJJlar activities. building reLab'onships. mentoriry and offerirwJ curricular enhanong prLiects, 8nd support lilera¢y through Kingslèy a1 Co outreach pmgramm8S. Faith - YkYs has a Chrisban ethos and iherefore some ol our 7Mth bxal churches. We in partnership with all denomtsiations. support plOynnl defver training and aclmlies lo promole effective outrèaeh in deprivèd eommunib"es. We 8190 ddNer inthousè prqèds SLtch as Monday Night Lwe ft)r young people who wish to explore aspects of the Christian faith. Our charity's purrA)3es, 88 set OLrt in the olie¢ts crmtsined in the (mpanS m•moranthJm olAssociation. are: 'To advanc8 th8 Christian rehgion 8NJ to a)e& thè adU1)n of thikjren by providing educational and recreational activibes to develop thr mental, emotb)nal and writU81 carrities so that their qu81ity ol lif8 may be improved for the wbli¢ befiL, Yktds approach We operate from an Assel Based Communty Devebpment perspective. recogni5ing the strenglhs and posilives in every person. We seek to build on these strenglhs to enable indNKluats to di5fyJver what their Dwn grfts, talents and nIe$t$ 8r8 8nd en¢ourtye them in Ihese fiekts. We are committad to è8rfy inteNantMM lowmi wpwjrt offering st8bdty in sométim8s chath livas. We aim to build a nurturir@ 8nvironm8nl and a sense of fthwing for all partsupants. 8nL¥)uraging volunteèring, and 9Th1ing back. and w)rking with people rather tharb doing services to them. Wa aim to buikl eL)mmunity. famity and seifJKJrth emp)werirvJ chiklren and their families to achieve aThJ SLKteed in The trustees have pa1 due regard lo gUMIan issued by Charity Commission in deoding what actsvibes the charity sfv)uld undertako.
YKIDS TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 A¢hlevemènts and performarK• Repairing the roof Sept and OGt 2024 saw the replament of our akIng roof arKI new roofliqhts Ihanks to the generous support of the Bernard Sunley Foundation, Clothworkers FOUla)n armj local company Warwick Northwest whL) suppliell and fitt¢d our rooflights al st Thts has made an Thicredible difference to the orgartitation and what we are able lo deliver, atthough we continue to raise furKJs to restore the damage caused intemalty. Rg•opgning Kinyslgy and Co Oct 2024 aLso saw the opening and launL of King5Y arKI Co in oui rw hlgh street kJ(xtion. The mag'cal Victorian Explorer Stoatllpurbk thvm¢d Childn'S trmkshop and literacy project saw over 600 attend on the first day ar special guests Ytho had supported the prcyect were welC(Ml to an official opening with Chldren's L8uraats Frank Cotrell Boyce. The Believe Awards For 2025 the theme of the Befwe Awards wa5 Here be Treasure, aryj the event was h8kl in the Rum Warehouse of Ihe famous Tilanir hotd. Nin8leen yOLmg peopk reNed awards courage. bravery and sèmèssn8ss at this pirate Ihemed evenl 18brdtiry the hidden heroes of Merseyswje. Southport Flower Show Thanks to the Orsted Buth Bank Fund. Peter Ltyd Gardens and My Boys Koi, we were ablg to creats a story garden for Ihe Southport Flower show. Featuring a trw)bLwl trnuThJ. Koi pond. Chitty Chitty BaThJ Bang Shed, yellow brick road and many other features. children were able to 3FK)t 20 differBnl storie5 'hidden' in the garden. After wlnning Gold at the flower SMW the garden was then transpLanted to its pemTrnent home in Nelherton. bas8d at the L30 centre where many hundreds ofchihjren wll be able to erloy it years to LyJme. Awards and recognition In 2024 w8 b8me the Livèrpool Chamber of Commerce Chaiity of the Year. This opened mY doors lo relationships with local business and prmded thè oprM)rtunity to speak al the Chamter of Commer¢2 Innovation Awards and fundratse at theirAntree Races event. Whal we have delivered In addilion to special events. Ykwjs ntinUeS to delNw regular arHI [ldn,$ propcts and famity support work. YoLrth and Childron's Work We seè 200 10 250 children and yourKJ peopk for mulbple after s¢hcKJl prcty8cts. Topics th year IrlUded. Friday Footy Boss Life Yknds Juniors Face your Fe#rs Arty Pants Ready to Change the World Junior Entrepreneurs Animal Magic Now That's vthat I call Summer We also ijelivered muttiple projects during SLool hdidays frDrn one off days, leaming IK)w lo do spechl effects makeup. to day trips and tingS.
YKIDS TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 New Proie¢ts New projects this year included-. Yk5ds Ambassadors A group of young people who have represented us aryj swken at events such as Chamber ol Commerce meetings, consullalior)s with the local aulhjrity. staff&J ProtIonal stalls and Jprted us in interviewing staff. Youth Café Based out of Kingsley and Co we ')led a weekly yryjth café. Through exlensr¥e consultalion in the ar&a w8 learned that yourig people wanted kn to go and chill vrith their mates. CowNersety, we found that sessions where the were pre planned acb'vities sucth as paintiThJ vrar hammer fvjures. making iewellery or special effects make up werg better attended than thilkd %ssN)ns. FurKlin9 to GY)ntinug th¢ prOgrwl¢ in September has been secured through Mersey5Kle Police. Cradle to Career A new initiative led by charity Ryht to Succeed has secured fundiro Io SUPFNt children and Y9 people frth Cradle to Carg91 in Lina¢re, one ofour mosl deprived wards. YkKts h8s played a key rolo in helplrwJ lo form the offer and make the best opportunities for our cajmmunity. In additv)n lo suPpt to rnIThJ short, ono L)ff projects. we also se¢ured fvnduig lo empby tsvo Famity connectors, based on the model we have been running for the last 10 years. In May we empknyed two kul people who we also YkJs Pants and had a great deal of liv expÈriènc8 and understandiThJ of chalknges facing local familie5. roles have been invaluable and wiihin weeks 4bEre already paying dividerwjs in supporbng isolated families and hdping them r8ceivè the h8lp they ne8ded. Families Our famity support expaled this year wth the adrfition ol new members to the team. making it possible lo support many rne p8ronts •r¥J their chikjren. We use TrQ"ng$ley Co 8$ an u)fomkg1 and l¢01n9 destination lor 1 to 1 meetings in the café and One lo one support for farnil*s in crisi5. Calm Craale. A boL)k Club io SUPP¢rt parents. wellkniThJ aTrJ menlal heath. Training oprKJrtunities ineJud#vJ fLMid safèty. Lyyoknng. parenting. COnerth building and mon&y management skills. Vve also delivered farnily actswlies during stthool FK)hJays indurfing trips and free tickets to events such As 'Big Fish. Little Fish. family rave event. and put a Christmas Panto for over 70 people. Vve We able to offer hamw5 10 50 familEs from our community at Christmas aThJ over 200 fami$ war8 supported through our tty pantry. enabling familie5 on kn¥ incomes to new toys fora small donalion. Sadly, we had to dose our community panty as the parent company offering this service no lorMJer had the resources to support us. Ail our families were supwjrted to ffind othgr pantres, communty shops, or other fCd supporL Wellbeing We Contin to support I1VIdual$ in need through mulb'pk one to one mentoring and well-being projects. ombedding wellbeing activities and listening across all our projects. Stsff well being in a higNy slre55fv1 environmtrnt is also ol paramount imwrtance. and we ensure fieXIb working. an 8xts8 day off f¢x birtmays. M&licash support and a w¢llbgirwJlteam buikling day a5 a leam 3 tr.rrS a year.
YKIDS TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Tralnlng Training is an important part of what YkKJ5 off3 to our umnmunity. In athjitn to one off trainirwJ sessions for lamilies we 3150 run an intem pTograM. and this year we had ce young person inteming with us thjll tirne wilh a view to becoming a youth and Childn'S wrxker. Ruby has grown up through Ykid5 arKI we have Lwn al)le lo seujre her an addibonal year with us on a Rank Foundatson Leadership programme. Ruby i8 a UK Ju¢k) Champ ar¥J 15 using her th115 to teach yourtg people and unprove their 5eÉf esteem. Enterprise Kingsky and Co reop1 Odober after an ext8ngve r¢fvrtTr of new buihjiro - a fom)er bank on Ihe Booue High street. We began to deer workshops and actNitv&s and in February Mpleted the refijrbishmant of the Iwnstairs classrcorn and hallway. allowing us to deverW0(kShopS and meetiTV for up lo 30 Iople. Our hope for 2025-26 is to carry ll the r6furbishffnl of the lo1ts aThJ trdnsforrning c4d vault into 8n escape room. Kingstey and Co is proving extremdy popular. wekoming schooLs. families anEI businesses. We have also had opportunity to provide a Venue for trauiing, Inckjding ups for people to acLesS SUPPOrt in a non-threatening envir(M)ment, such as Fami Law drop ins wth Morecroft Soli¢itL¥S. ThroL¥Jhoul the year Kingsy and Co oflered: Free themed family workshops every Sabjrday and <Jurin9 st0 trv)fNJays. Workshops ar 0k dubs in schoo scho workslKps in our se¢rÉt classrc A regular Story and Rhyine group And after hours events such 8$ 8 cinderel B1. On Mike Night. a f-falS)9 course. school reèdiness pr(4eci-'The Tiger that came to Tea. and Youth café. Local businesses sh as RS Clare and Sony h8lKl with our ongoing retUlshMent wth support frcrfn Cargill Care Councrl and the Masasa Family Trust. Communlty We delivered a nLtrnber of rnmmunity based actiwties from Litter picks v•ilh afternoon tea to replanting our story garden at ihe L30 Centre. We offered qu8. tn"ps. rtt0S and fanwty rnves. and loJk part in many Jocal activities 5UPPOrting other community organisations. EdUtiOn We continue to work partnership wth SdlS offering workshops 8Xtra¢uru1ar alt8 8nd opportuniiies. This SUmThr we ran a poetry competilM)n arKI rKéNed over 4) entrie5. and winners will t¢ collaled into a book and publishEd for the Bootle Children's Lilerary Festival in O¢toberlNovembar 2025. Faith Monday Night Live continues lo b8 popular 80 10 120 young people atteftdig every month. Monday Night Live extra is a group for young people want to know More about faiih and ask questKns, whereas Equip is a group for young peopl8 who have Ccbrne lo faith and want to expbre Thre. Both groups are POPLJlar and growing and young Peop enjoy being able to ask 'anything' wlh no judgement or wndemnatK)n. The band stsrted by young people wntinues to thrive and we are $8eing rnany mL)Vg into laking leaership responsibiities. Wg look a group ol young p8opk to MCYC- Merseyside Chnstian Youth C8mp5. Tk young people all gol involved in fund-raising and thanks to many donations from kn(21 chuths and sinesSeS all costs wer& covered. and the young people had a faniastic week. Wa also d81iver•d a Christingle sèrvice and an Easter ser¥Ke for farn11 with over 140 atteTrJing both. th lot5 of fun. gamès, laughter and choeolalel During the year w6 ddNered traDiing lor young leaders and youth le8d8rs, including WO.3 with bcal churches. Afull rewt on our laith work and its impa(a is also available C r¢quesL Volunteer5 and Support This year. thanks to Awards forAI w8 W8r8 abk to employ a part lime Votunteer Coordinator. Trus ha8 made a huge difference lo (wr 12Paaty 8nd as a result we have hJ many more I( peopk and tyjsinesses inVoed in volunieering.
YKIDS TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Who Benefits from Yklds? Ykn'ds was sel up lo sUprt children and families liwrg in Fovety. We recognise we cannot do effective community work everywhere and Whi wè deliver some work aTrJ trairong across the MerseysKle region. Ihg emphasis is in Bootle. Boolle as an aa is often characterised by gang5, drug use and there is swJniTrxnt dewvatvJn. persistent disadvanta98 and low social mobility. Tha 8rèa ranks in thè hKJhèst 1% for dèprNatN)n in health, employment, 5Me, education and skills in the UK {ONS. 2021). The biggest issu8 affecting chikjn who $$ Ykidg is povety. Ovw 40% of chikjrnn in school are on free school meals. Povety has a pervasive impact on child'S physical mental well-being. aspirdtions, arwj lrfe prospects IS8fton coun1, 2022). Lila èxpectancy is 10 y&ars less here Ihan thè nalional averaga and 20 yaars18ss than in Ire affluent areas. A high proportion of impovarished thildren have special &JU(xn31 needs. behavbjural Problems. and mental health Iues. 11 is signiffcanlty corK%ming that Chikl aNJ A(Jol8scent Mentsl Heath SeTVW ICAMHS) can only handle severe cases. leaving those with waming wJns of pcor mentsl health unattended (Sefton Counul, 20221. With CAMHS overburdened. we la a twjnami of demaThl and (knalging young IoPle referred to us. Pgvety, h)w attwnnwrt. and hopwe5s drive young wpfe into a subllUre of gangs, violence, and crNne. In 2023. the crime rale in Boolb was 195% higher than the rest of the North and 96% htgfier than national average Icrime Rate. 20231. For these young peoF4e, li is sadty rK)t diffi1 to see the relevance of stLJs lkn those undertaken by Toog0j et al. 120201. which revealed how thildren who attend sch¢xl in deprived areas havg chronic ConfenCe Issues., feel helpless and hopeless about their education and job prospects.. aThJ have lower carew aspiration& We arc still seeing the impact of COVID-19. the oJst-of4Mng ¢Jisis. the Ukrdine war arvj the IsraeUPalesb"ne war on young people's fflental health. Ykids is ba%d in 8oolle. and we desire to see ch8FvJe in thi5 arga. As suth, our Medte beneficiaries arg children. youn9 peOe and families living in Bootle and the surrounding atea vtho can direcuy access our face-t tsce pro1ts a1VIlle. For larger events and act"MtEs suth as Kingsley ¥rKJ Co. the BelieveAwards and Bootte Children'5 Literary Festival. Ykids has a regh)nal aCh. Chiklren and yOLsng 0p18 are aayS our priority. How our activities deliver public nefft Our main activitiès and who we help are des¢ribed alxjve. Al (wr charitsble actmtsès focLES on 8nhancAng the lives of children and ywng Feople. Pfofflotiw seStM. F¥Jsibve nNndsets. mental welbeing. health. emotK>nal resilien. skills, 8mploymèni and raising aspiratFMs and are undertaken lo wr charitable pwposes for th& public benefit. What's next? During 2Q2>26 Ykids plans lo delNer a rarige of actsvilEs to Gontinue to SUPP(rt our rxjmmunity. The8e include: Welcoming new inlems lo our intern Prjrae. 2025 Boolle Ghildren's LEterary Festival . The Jaunth and openirrfJ of longeY 8nd Co newty refu1$1)ed Ihemed and creauon of an Escape room. Cornpleu'ng the inlemal repairs lo our buibying The 8elieve Awards 2026 -al Ihe f8nwJus Trtan Hotel with a '$tory' themè aThJ guest speaker Frank Cottrell Bo Continuing lo parinerwith Cradle to Career to devekjp SUWMYt arKI a h)n*tsmi ¥npaca in Linacre Ward.
YKIDS TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Flnanc5al review The Trustees have examined the charity's requirerrEnts for reserves Considering the main risks to the organisation. They have e5tsblished a poliry whereby the unresln"(ae(I futyjs not committed or invested in tsngible fixed a&8et5 held by thè charity shoubj be between 3 and 6 rnthS of Ihe expendiluTe. Budgeted expenditure for 2025-26 is around £720,000 and Iherefore the tsrgel is £150,000 to £300.OQ) in reseNed fvnds. Whilè this is tha Trustaés intèntKJn. the present Ve1 of reserve5 fall signffjcantty sfKyt of this larggt level. This is due to many circJJrn51ances facing the voluntsry sg¢lor as outlined al Ihe beginning of this report. W8 end the year however with less resources than we would IKpe. trver we have Secu sgnificanl fvnds which wll reach our 8¢count in Séptémbèr 25 and our cash fk forecast year shows 70% offvnds alre secured. Although our cash at hand was low as at 31 August 2Q25, as menne aly)ve, we dJ have Ihe folh)wing grants se¢ured and dua lo start coming in as of September 2025.. National Lottery- Reaching Communities.. £80.000 Cradle to Career (Right to Succeedl= £71.000 Stsve Morgan Foundab"on= £50.000 Rank Foundation Aspire.. £29,200 Youth Empowemient Scheme.. £24.600 Sefton Eady Pvention (Sefton Councill.. £1lS)O Beatrice Laing Trust= £5,0(M] Eleanor Rathbone Charitsb Trust £3.000 Although the slralegy is to c(mtinue to build reseNes ihrough pLqnned operAting surplLW. in the short terrn the trustees have also considered ihe extent to whth existsng adivtbes and expendiiure coukj be curtailed, should su (arcumstsnces ari5o. and remain w9ilanl our speThJitvJ aTrJ fOrasting.
YKIDS TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Prlnclpal Funding Sour¢¢$ In 2017, Ykids sel oul a 5-year taryet to dNersify our income 8rKI reduce our grant reli*Ke. This wa5 then réviewed in 2022 and extended lo a 10-year targèl. In the last year we have seen an increase in grant funding and 8 d9¢r9as& in service level agreemnts as percenlage of our income refknb.ng the ChaIn91n9 times. wè are currenty in. Our decrease in eamed income from is due to the ¢losure of the pro11 for refurbishment. We have h(trNew. seen a swnrficant inLYeasa in corporate giving. With gur 10-y$ar tsrgels aim to be irVen9 Jess granl dependant and inea$a framod inwme. which would gNe us gater flexibilty and sustsinabilty in Ihe fLrture. 2017- 20 20. 202( incomé. Grants and Trusts Lotte 0% Earned Income SLA's1 Contracts Earned Income 77% 65% 72% 55% 62% 53% 52% 5% 2% 15% 2% 19% 15% 14% 11% 6% 5% 3% 11% 17% 28% Donations Individual Giving Corporate Givin 2% 5% 5% 6% 15% 6% 9% 15%
YKIDS TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORn (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Managing Rask Running a relalivety small thaiity ayS has many assooated risks. Pknt are wouated with Ihe financlal ¢Smate and the need lo bring in both reslricled unwlrithd lo ensure the future legacy ofthe work. Yknds has a financial risk assessment and robust finawal systems and pro(xdures lo ensu we afvmys get best value for nKpney a1 speThJ ws¢ly. In additi. we have Folicies aThJ procedures to protecl ow staff and to ensure our work is afvoy8 lo a good standard. Ml staff have a¢ce5S to paper and dKJtsl ¢xye$ of these N)kJ"os whth aw reguL4rly updated. Rlsks to thè organisation Ineludè: Financial - Funding is aayS a challenge and has berne so in tho curyvnt cMate. This Is parcUlarty difficult in 8 climate where there growing demand aThJ fewer r8sources. Funding success rates nalionalty hav¢ dropped tc 4Y.. Ykids #uceéss raiÈ rÈrnÈinÈd within 25-50% Staffing - We are only ever as good as our staff team. It is therefore imporiant to U8 to continually invest in them and support them to ensure they are trth happy arKI effe¢tive in their rol&8. How8ver. while we can offer Io(3Uy competitive salaries lor work within the sector. we frequenlty find Ihat staff whom we have tr8ined to a hi9h stsnd8rd, move on to more luerative emFknymentwith lar9ar charities or ag8nci•s with whom we cannot 1MPet¢. Legislation- We recognise new legL%Jation couhd have 8Th impact and eould bè a risk to th8 organisabon. The rapid increase in minimum wage. increases in natnal insurarKe has h&J 8 Significantty [Wati offect on the organis8ts.on 8nd the sector as a who18. Wè are howevèr a mèmber of Locality and other national nelworks whi enable us trj stay ahead of the cuNe and anlcipate, ar rf [Ws8ry, chalkngè nèw lègisLqtion. Cost of Ilvlng rfses-As the cost of living rises due lo gkjbal arojmstartts Ihere has been a considwable impact on our ctsmmunity and on our running wsts, arKI demand 15 in¢re8sing. Capaclty- Over the last few years we have seen demand for our services increased and Costs spiral, however our Èncome h88 not increased proportionately rw have our stsffir¥J kve]s. This can have an adversg effecl on the organisation. staff. and communty we serve. Irthis trend ccffltinues. we wll have to tum cl)ildren away- this is not 8ilu8lion we wish lo be in. Mitlgating risk Ykids is mitigating against these risks in severdl ways. Mainiaining regular viewS of our finan¢ial position aThJ fwa5t to ensure we have a long-lemi eW ofour financial situation and can act ac(x)rdirKJ]y. We set a taryjel of writin9 £2 mill¥)n worth of frJrKliry in the lpe of securiThJ £720k. We ware successful in seBuritwJ £1 millK)rb but over 10 years. indLKJing a 10-year MMItMent of £50k annually from the Steve Morgan Foundalion. as we were gNen A850Giate Charity Stalu5. Howevei, the foundation has taken an unexpe¢iedly different dir¢¢tion and res¢inded its off¢r to the charitie$ it was gjpporbng. We are in talks with a number of other loundatsons to repkn this fvn(Jing. We regulady rewew all our policies aThJ procdur8s and engag8 exlemal support as and when necessary. We have 1mleman LaMp1h1. 8 data management syst to 8SStst with dats man•3emenl and reporting. Wè continue to support tèam pastordlly, réview Wth. 8nd 8nsurè they feèl valued and listened to. We will ojntinue to ensure they are well managed, feel their contributw)n LS of value and see its impact. For those with any meditsl or othèr eA)nsKler8b"on we wll makè re8sonable athiustsntS such as flexible working hours, 8nd horne working where possible to ensure a happy and effective workforca. We build in 'rost weeks, to our annual prLJramme so staff who have tco many overtime hours rUed can lake some b8th. . We have increased staff wages atxl tlts indIng medS to he with staff relentn. We contirwe to rei¥ult and train new volun1e5 to SUPPCWt the WL¥k arKI to help the delNery of our vision. We are seeking addOnal fundirwJ lo enab recwitment of new staff to help ease workload. We remain connected with levant and gmilar Organ1%)S lo ensure we Slay abreast of new challenges aThJ developments and Solutior that are offered. We are wgil8nt regarding what servKes we are able lo deliver. and shouk1 it become necessary will •Japl again to cirojmstsnces, Guth"r¥J tsr changirvJ servwxs to ensure we are still around for the tong haul.
YKIDS TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 structure, governance and management The charity is a o)mp8ny "mid by guaran as defined by the Compants Act 2tKJ6 and is conlrollgd by ts governing document. a de1 of tr( The board ol trustees are elected on a three-ye8r ¢y¢l8 with nominations for presentation to the AGM. The inductio is carried out by GlTe Morgans. Nonè of the trustees has any benefiual inleresl in the company. AJI thÉ trustees are members of the ojmpany and gUane to C4)ntrthut8 £1 in the event of ndg up. We have an exlIent toar(J of a¢bve Trustees. The Trustees. who are a150 Ihe dwe¢iors for the purpos8 of company law. and who served durng rhe year and up to the date tsf natUre of the finarrial statements wer8: Mr R Coleman Dr J S CrawJ Mrs T Edwards MrsA Paryy Mr P Morgan Mr K M Thomas Mr S Matthews Mrs F M Mann MrAC Kent (Retired 7 Juty 20251 (Apwint&J 19 January 20261 (Appointed 19 January 20261 -10-
YKIDS TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Board of Trusteos Dr Jaime Craig- (Chair) wnsultant dinical pSycl0g spec4ab5ing in thiklren and families atxl thild and adolescent mental heath. Mr Roy Coleman- ietired vAth a baGkgiwnd in irLsuwGe and HR. Mr Kevin Thomas- People Management InfomiatM)n Anaw at Gatehouse Bank. Mr Steve Matthews - Planning Manauerat Sefton Coutvl. Mrs Andrea Parry- retired former Fiar Officer Mrs Tanya Edwards - fornier yolrng mber of Yknds wtth fv¢d experien ol the communtty. Tanya 18 now a Support Manager lor Mercury SupFK>rt Icornpliance for hosptslityl. Mr Peler Morgan bneSSMan. finance expert. part of Sl James pla Wealth Management, stepped down th9 yegr. R•¢ruitmont and appolntm•nt of trusts•s Two new trustee5 wrth extensive business ac#Jrrn are eX[ted to come on tJard in Sept 2026. The Board of Trustee meets a minimum of 4-6 times a year and as wel as being the Unblo body, ty)aTd members also support special events and 8divtbes. Staffin9 New staff appointed this year inckjde: . Oliver Turner Bone- Kingsley and Co and youth Vrker B8th Armstrong-Administratr Iretumed from matemity avel Shaunagh Rentell- Volunteer Coordinator and PA GabyAv8s and Michelle Utts'ng- Family Connectors wlh the Cradle lo Cmr Programme Libby BurkÈ- Strjry Keeper Staff18avlng: We saw iwo m8ml%rs ol slaff move in this year Iluding:_ Jake Davies- Story KeerWh0 mved to Sbvenia witrt hL rfnen ar#J who is now leaching EliSh and Drama. Luke Meeh- Christian Youth & Children's Worker vtho moved to be nearer his famity. Our staff sttu at Ykids is purp)sefiJlty despJned to give kad mernber5 of slaff the aulhority and scope lo develop their own projects aulonomou5ty while aLso working under the CEO to ensure 311 wfyk 8tsys true lo Ykids ¢orè v8lues and our strategic direCtiL. Our key slaff indude." Management T¢am: Claire Morgans- CEO Neil Hayes- Operations Manager Liz aones- ngsleY and Co Manager Project Leads Arbne Wdru11- Family Worker Hamish Cook- Finance Officer Luke Meehan- Christian Youth Chiklr8n's Worker Rachel Power- Markets"ng Manager Matt Roughley- Community Fundraiser Everyo works towards Iheir own delNery plan targets and )t())me$ under Ihe overall leadership of Claire Morgan5. Ykids CEO and fou18r. Clair8 is the btheen Ihe daY4(daY work of Ykids and the board of truslees ha¥e tsltimale ¢oun18bility. 11
YKIDS TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Funders Llst 23 Foundation An9el Solutions A¥da Foundation Awards forAII Axis Ttusl Beatri Laing Trusl Benefad Trust Bemard Sunley Foundation Boosting Bwlle IMersey8ide Police) Cargill pk Chartes Brolherton Trust Clothworkers. Foundation Cradle lo C8regr (Right to Se¢d) Liverpool Crown Court DWF Foundation Eanor Ralhbone Charitable Trust Fredrnill Trusl Garfi91d Weston FouTrJalion Granada Foun(lation Hemby Charitable Trust Hidden HaTn JJ Charitable Trusi John Gilpin Trusl John Moores Foundat)n John R8ynér Trust Lancaster FouThYaiion Living W811 Sefton Loc¥lty Masasa Famity Foundation National Lottery Heritage Fund (Sefton CVS Hearts of Gold) National LotteryAw8rds ftsrml National Lottery- reaching commuThties N Smith Ch8rit8blé Sèttjèmnt Orsted Burbo Bank è91)n Ftsnd PH Hort Foundation Pladis (Jacobs) Post Code Lottery Rank Foundation Seft¢n Earty Intefftnlion 8nd PreventK)n {S8fton CouncAII Siobhan Dowd Tntsl Skelton Charity Skipton Charitable Trust Sony employees Souter Charitable Trust Strand Shopping Centre Sydney Black Charitable Trust Steve rgan Foundation Toyota Communily Fund Tillotson 8radbery Trust UK Shared Prosperity Fund (Sefton CVS) VINCI UK Foundation Vola Consortium Warwick Development NW Ltd 12-
YKIDS TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Thank you Yktds exists to make a dEfferefi in the INes ofthlth] and ycwThJ Fecyje and thew famdies. kwng them trKJpe. opportunityand support lo achieve their dreams and fttlffl Jheir polential. We have many case stu(fies ar¥J stories of real change {fratUrl in ¢wirrw# rep¢). are awe that re oflhis would bè po&%ibla gJPF&Nlof manyfundws. v0kmt and TrdeT cornunty IW c¥Jmè toyth•r to make things happen. On behalf of #ll tknsè for vtham YTrids has mad• a thffwertt ourthanks to elEryo thai has mad& Tlwik you ThgTrustÉes' rep)rt 5¥as appVed by the BcArd ofTntsleBs. DrJ S Cravj Tte9 13-
YKIDS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YKIDS I report to th8 Trustees on my examinabon of the finan(aal statements of Ykids (the Charity) tho year ended 31 August 2025. Re$pon$ibllltles and basis of report As the Tr%teeS ol the Charity land also its dire¢Aors for tt* pury of company lawl. you are responsible for the preparation of the financial slatements in accordare vAth the rw4uiremeTTts of the Companies Act 2006. Having satisfied myself that tha fina statements of the Charity are not required lo be audited undtsr Part 16 of the Companies Act 2CIJ6 are elig&)le for indepwKlent examn1atn. I report in respect of my 8xaminalion of the Charity's financial sl8t8ments carried out under seclK)n 145 of the Charities Act 2011. In ¢aryin9 Out my examination I have folknved the Dire¢bons gtvgn by the Charity Commission under se¢lifm 14515llbl of the Charili&s Act2D11. Independenl axaminerfs statement Sincè thè Charity's gross income exceeded £250.(KlJ. the irthpeThJent examiner must be a member ol a body listed in section 145 01 the Charities Act 2011. 1 confirm that l am qualified to undertake the examination because I am 8 membar of the IrL8titut8 of Chartered Accx)untsnts in EngLgnd & Wales. whlch one of the listed bodies. I have completed my exarninatijn. I confimi that w mattws have me to my attention in cfjnnection with the examin8titsn giving MÈ cause to liev& that in any material respecL accounting record5 WBre not kept in respect of the Charity as requred by s8Ction 386 of the Companies Acl 2j6. the financial statements do nol accord wth those rÈcxJrds,' or the financial statements do nol cx)mply with Ihe aCrn.9 wufrements of section 396 01 Companies Act 2006 tsth8r than any requiremènt that the finanoal staiemerbts give a trLE and fw"r view. which is rY)t 8 ma¢ler considered as part of an independent examinthn- or the financial slatements have rv)t been prepared in a¢dance with the melhods and pllnciples of the Stalemenl of R8MMerJed prac f( acccojnting and reporbng by Charitiès applicab lo chartbes preparing their financial stalements in 8r[lanC wryth Financil ReportiThJ Stsndard appCabb in the UK Republic of Ireland IFRS 1021. I have no CoremS and have Ixme across no other rnatiers in (xnnecthon wth examinatK)n lo whh alténlion Should be drawn in this report in order to enabk a proper und&rslanding of the finanual staternents io be reached. Helen Furlong FCCA Xeirtadln North W•st Limit•d 46 Hamimon Square Birk8nhead Wirral erseysKle CH415AR Oate.. ..ZQ..:..w....Z 14-
YKIDS STATEMENT OF FINANCIAL ACTivrriES INCLUDING INCOME AND EXPENDITURE ACCOU FOR THE YEAR ENDED 31 AUGUST 2025 Total Unr•$tri¢tèd R#¥trlcted funds funds 2024 2024 Total funds 2025 funds 2025 2025 2024 Notes Income from: Donations and legaoes Charitabl8 activities Other trading activities 88,173 88,173 84,2tN) 309.805 394.005 150.665 150,665 74,455 138,646 129,294 74,455 343.416 129.294 204.770 Total incomo 323.038 309.805 632.843 342.395 204,770 547.165 Expenditur¢ on: Charitable activities 484.156 223.107 687263 349,756 292.818 842.574 Total fjxpenditur• 464.156 223.107 687.263 349,756 292.818 642.574 N•t inNimel(¢xpendituYel (141.118) (54.4201 (1,3611 188.048) (95.4091 Transfers beeen funds 133.873 {133.8731 Net movement in funds 17245) (47.1751 154.4201 17.3611 188.048) (95.4091 Reconciliation of funds: Fund balanS at 1 September 2024 53.959 227.936 281.895 61,320 315.984 377.304 Fund balances 4t 31 August 2025 46.714 180.761 227.475 53.959 227.936 281,895 15-
YKIDS BALANCE SHEET AS AT 31 AUGUST 2025 2024 Flxed assets Tangsble a55ets In¥estmerts 12 13 201946 206,059 202,947 206.060 Cuffent assets Debtors Cash at bank and in hand 14 15x7 21.867 80.716 37,194 87.398 Credltors: amounts falling due wlthin one year T8xation and social security Olher creditors 5.407 6,156 15 12.666 11.563 Net¢u¢t wets 24.528 75.835 Totsl assèts less current1SabllEtles 227.475 281.895 The funds of the Charity Reslricted fund5 Unresthcted funds 16 17 180,761 46.714 227,936 53,959 227,475 281.895 The wnpany Is enJUed to the exwn[ from lh8 audit Lxntaned in se(ak)n 477 olthe CornpaniesAct 2006, lor the ye3r etthy 31 August 2025. The direGtcrs acknovAEthJe thw Sp(MlE$ ts oJfflptyry wlh the rLments of Ihe Companles Ad 2006 with respect lo accountvvj recorts and Ihe preparat ol $18lwnts. rrmbers have not required 1he rA)mpJry ty fJbt8in 8n ofits fmwKial statoments ftjrthe year in question in Tt&e financ¥al have been Fxep&gJ tn ac4>)rdance wlh th• tKovisKJns applicable to •nles subie¢t to the small c(s[nn*S regkne. The finan(yal stalements were appro¥ed by th¢ Tr . .......... . . DrJ S Craig TNstee Company registratkjn number 071747 and Wales) 16-
YKIDS STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2025 2025 2024 Not•s Cash flows from operating activities Cash absorbed by Operatn$ 144.5931 171.1951 Investing activities Purchase ol tangible flxed Purchase of investrnents 114.2561 122411 Nel cash used in Insn9 activities 114.256) (2.2421 Net rAsh generated from financing aciivil•es N•t d•Crea in cash and cash •quivalgnts 158,849 173,4371 Cash atml equivalents at beginning ol year 80,716 Cash and cash equlvaients at end of year 21.867 80,T16 17-
YKIDS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Accounting policies Charity inlormation Ykids is a private company limiled by guarantee incorporated in England and Wa. The regtstared office is 98a Linacre Lane. Boolle. Merseygde, L20 6ES. EngbThJ. 1.1 Basls of preparatlon The financial statemenis have been prepa in )rdan wth the Charitys wveming thxument, the Companies Aci 2006. FRS 102 Tr Finanaal Reporting SlaThYard applicable in the UK and Republic of Ireland. and the CharitEs SORP 'Accounling arKJ by Charities: Staternent of Rec4)mmen PraGbce applicable to GharitEs prepating their in ac(x)rdarKe with Il Financial Rep&i'ng Standard applicable in the UK and Republic of Ireland (FRS 102r. The Charity is a PUbC Benefft Entity 8$ d8fined by FRS 102. The financial ststem¢nts are pPared in stel¥J. vthith is the fvn¢nal currency of the Charity. )nery amounts in these fanCIal stslements are rounded to the nearest £. The finarrial statements hav8 been prepared under the hisL¥ical aJ3t wnventYJn. The wiwryal xcounting policies ajopted are set out below. 1.2 Golng concern Al the time of approving the financaal slatements, the Twstees have a reasonabje expectation that the Ch8rity has a(Oequale resources lo continue in Operation existen for the foreseeable future. Thus the Trustees continue to adopt the going ¢onwn basis of ac4)untirwJ in prepariThJ the financM41 slatements. 1.3 Charitable fvnds Unreslricte(J fund5 we avafiable lor at the diSctiOn of the Trustees in lurtherdnce of their charitabl¢ objeciives. Rastricted fvnds a subje(A to specrfic rIllionS by don¢ts or grantors as to how they may bo usad. The purposes and uses of Ehe restricted funds are sel out in the notes to the fThncial statements. 1A Income Income is recOgned when the Charity is enlitbJ to f( after any perf0mnce nditionS have been met. the amounts can be measured reFAbty, and it ts pmbabk thal income will te receNgJ. 1.5 Exp¢ndituro Expenditure is recognised onGe Ihere a kgal or (¥truG11Ve obligalK?n to trarfer e1¢ benefit to a Ihird party. it is Probab that a transfer of economK benefits will be required in settthenl. and Ihe amount of Ihe obligation Can be mea5ureil reliabty. Eypenditu is daSSrfd by aGtrty. The costs of eath adivtiy are mwje up of the totsl of dwect costs and shared cos15, including support o)sts invOed in undertaknThJ eath adNity. Direci cnsls attributable to a single activity are allctated dirg¢tly to that ANity. Shared ts)sts which conthbule to mo¢ than one 8Ctivty and 5UPPOrt Costs whiL are rt attributable to a ngle &tivty arè app)rtM)n8d b8fven IIKJse aclivitl8s on a ba51S consistent with the use of resou1. Cèntral staff Cl1$ a alk>¢ated cm ihe basis of lime spent, and d¢pr¢(yalion chary95 are alhxateJ on the FM)rt#)n of the assel's use. 1.6 Tangible fixed assets Tangible fixed assots are inilkgly meawred at cost and subsequenty measured al 5t yuat)n, net of depr8(xat•)n and any impaimHIt losses. 18-
YKIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accounting polici•s (Contlnu•dl Depreciation is recogni5ed so as to write off the (x)5t or vaIl1jn ol a&sats kn their res¥Jual Valu over Iheir Useful lives on the folknwin9 bases.. Long Leasehold Plant and equipment Fixtures and frtb'ngs Comput8r 8quipm8nt Motor vehi¢les 4% ffi rts81 25% tjn cost 33% on cost 33% on cost 14% on c05t The gain or loss arising on the disrK)sal of an asset is determined as Ihe differencE been the sg18 proceeds and the canying value ofth8 asset. atwj is recognised in the ststeThnt of firwGial a¢tMt*s. 1.7 Fixed assgt investments Fixèd at investmènts ar8 initiqlty at transaction w¢ce excludirrfJ transactK)n costs. and are subsequenuy measured at fair value al each rew)rtirs d8t8. Chan9os in far value are recognised in nel incoméllexpendiiurel for thè year. Ttansacbon costs are expensed a5 inojrred. 1A Impaimient of fixed assets At each reporting end date. the Charity reviews the Carryng amounts of its tangible assets to deterine whether there is any indicat thal Ihose assets hav8 suffered an impaimienl k)5s. If Y SLKh indiulion exists, the reo)verabk amount of the asset 15 esbmated in tyder to detem)ine the extent of the impairment loss lif anyl- 1J Cash and cash equtvalents Cash and cash equivalents indude cash in hand, dewjsiis k1 al call banks. other shcfft4erm Iquid investments with original maturities of three rrthths or kss. and bank overdr8ft8. B8nk overdrafts are shown within borrowings in (wffenl liablilies. 1.10 Financial instruments The Charity has ekcted to apwty th& proMs¥)ns ol Section 11 'BaS Financial Instruments. and Section 12 'Other Financial Instruments Issues. of FRS 102 to of its instruments. Financial instruments are reccwised in the Charitys baL4nce Sheet vthan Charity beD)m8s paty to the ontr8dual pro¥isK)ns of Ihe instrumenl. Financial assets and liabilities are offset, wth the net afflounts presente(l in the fin8nti81 st8téments. when there is a legally enfor¢eabl8 right to sel off the rec&Jnised armunts and there is an intentson io seitle on a nel basis or to real¢se the assel and selue the liabilty SimultaruS. Baslc Ilnanclalassets Basic financial assels, inde debtors and cash and bank balances. are initially measur8d al Irdnsaclion price iruding transaction costs and are 5ubsequenty rned at 8rm)r cost usitw the effective interest method unkss the arrarKJement consblutes a finanong transaction. where the transaction is measurod at the present value of the futwe receipts dis¢J)unled at a market rate of interesL Finarrial assets classffjd as rewable within one year are arryjrtised. 19-
YKIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Accounting policies (Contlnuedl Basic finan81 liabilities BaC financial Irabilities, iThluding crediiors aTrJ bank kjans are inibalty re)gniSed at trdnsadion price unless the arr8ngement ¢onstttute$ 8 financing tran$8¢tKM). whero dabt instrument is measured al the present value of the flrtU payments diso)unled al a rftarket rate ol intwesL Financkgl 1wbi1es classified as payable thin one ar ar8 not amrtised. Debt instruments are subsequenty carried at amortised cosL usirKJ the effectNe inl8rest rale meth¢)Y. Trade creditors are obligatK)ns lo pay for goods or services Ihal have been awuired Irh the ordinary course of operatiS from sUpp•rs. Amounts payab are classifd as cuffent liabilities if payment is wlthin one year or less. If not. they are presented as non-tsjrrent liabiltss. Tr8dè ¢OrS are recognised initialty al transaction price and subsaquenuy aSured at anlsed cost wng the effectNe interesl method. Derecognilion of financial liabilities Financial liabilities are dereccgnised whw ts Charitys ¢(aCl ObligatnS expire or are discharged or Cancelled. 1.11 TaxatSon The chanty is exempt from COrpK>ralv tsx on its tharslaL a(thlbes. Crlllul a¢Munting estimatss and JudMents In the applS¢ation of the CWS ¥Cnting policw. the TnBtees are required to make judgements, eslimales and as8umpttons alUr the carying arrwnl of assets arKI liabilities that are not wdily apparent from other sources. The esb'mates and aSsooatj asSUmpbor are based on historical experience and other fa¢lors Ihal are wnsidered to be r8bvanL Athial results may ¢Jtffgr fTom these estimates. The estimates and underlyirMJ assumptty)ns are revEwed on an ongoing basis. Rev15K5 to UtIng esliwnales are reniSed in Ihe penod in whth estimate is rwsed where affects cfflly Ihat period. or in the Feri¢yJ of the re¥i8)n and future perh)ds where the reWsIL affects bc)Ih (Jjrrent and future p10d$. Income Irom dortation$ and legacies Unrtstricted Unr•strlct•d funds funds 2025 2024 Oonations and gifts 88,173 74,15
YKIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Ineome fr4)m charftable activltl•s Unrestricted Restricted funds funds 2025 2025 Total Vnrestricted Restrlctod funds fvnds 2024 2024 Total 2025 2024 Charltabl• swl¢os Perforfflance related grants 84,200 309.805 394,005 138.646 204.770 343.416 21
YKIDS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Income from ¢haritabl• a¢tivities (Continued) Perfomiance related grants analysis Charilable 5ervicg5 2025 Charltabl¢ ser¥lces 2024 Asda Foundation 23 Fotsndatic Alis Foundation Benefact Tmsl Bemard Sunlgy Foundalion B0051ing Boolle Burbo B8nk Exlensi(Trn Community FuThJ Caryill (Families project) Cargill IKingsley project} The Clothworkers, Foundation Crddle to Career (Families project) Cradle to Career lTh)liceboardl Cradle lo Career (Tiger project) crad to Career (Pibt project) DWF Foundation Eleanor Ralhbone Charitsble Trusl The Fredmill Trust Gfanada FOundatn Other Restsi¢ted Granl Hemby Charitable Trust Hidden Harms The John Gilpin CharItab Trust The JJ Charitsbk Trust John mOS FoundatK>n Th8 Bèaliica Laing Trust Lan¢asler Foun¢Jation Living Well Sefton The Naltonal LotteryAwards forAU The Naltonal Lottery Commuruty Fund Thè National Loitery Herilage Fund Isefton CVS) Hearts of Gobj The Masasa Familiy FoUndat)n PHHO Thè Rank Foundation ICAPI Rank Profit For Good The Rank Foundation IRAPI Siobhan Dowd Trust Skelton Charity Skipton Charilable Trust Souier Ch3ritable Trust Th8 Strand Shr)pping Gentre Toyota Community Fund UK Sharj Prosperity Furwj VINCI UK Foundab'on Voja CrJnsort(um 1,LKIO 2,500 3.(N)O 18,0 18.C#JJ 35,OCMJ 8,971 4.967 5,CHJO s.0 20.CM]O 9.7 30,345 4.110 7.317 1,800 3.000 5,NJO 2.000 sxjo 2,500 3,050 5,000 14.800 10,Crf)O 5,000 2.000 7.461 5.000 17,745 80.000 80,000 2.000 10.fJOO 1,360 7,500 1,520 28.200 6,000 2.348 1.000 3,(MlO 1.000 1,500 3,200 5,555 9.S82
YKIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Income from charitable activities (Contlnu•dl Unreslricted Grants 84.200 138.646 394.005 343.416 Income frimyb oth•r trading activiti Unrestricted Unrestrictsd funds funds 2025 2024 Other in¢>Jm• 150.665 129,294 Expenditure on ¢harl¢able a¢tl¥ities Charltable Charitable 5gr¥lces 2024 2025 Dlrect costs Staff costs Depreciation and impairment Project cosls Informalion technoh)gy Premises costs Other costs Bad debts 435,531 17,369 86,733 2.461 84,037 25,341 333 352,716 19,333 105.786 2,723 57,237 19.893 39,204 651.805 596,892 Share of support and governance costs (see note n Support Governance 30.858 4.600 39.730 5.952 687263 642.574 Analysis by fund UnreslriGle¢ futKIs Restn"cted furKIs 464.156 223.107 349,756 292,818 687,263 642.574
YKIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Support costs allocat¢d to aclivilies Charitabl? sèrvSces 2025 Total 2024 Equtp non cap Mark¢ting Teleplwne Ptsst8ge & stationery Professional fees Subs¢riptions & Mémbership Govemance 4.369 543 10.720 532 1,420 1,104 19,166 6.788 5.952 1.351 21,148 902 4.6 35.458 45.682 2025 2024 Govemancè easts compris•: A¢ttJuntancy & IE Fa8S Payroll Fees 3.600 1,000 4.5L 4.600 5.952 N•t movemènt in funds 2025 2024 Th8 net movement in lunds Is ststwj after thargingllcredrtirvJ}: Fees payable for the independent examination of the charitls finala1 Statements Depr8eiation ol own&J tan91e assets 4,506 19,333 17.369 Trusto9$ None of the Trustees {or any perso (LJnne(#ed wilh them) received any remunerdtion or Lweffts from the Charty during year. 10 Employe•5 The average rrK)nthty number of employa8s dwirtg the year was.. 2025 Numb 2024 Number Management Project 12 11 Total 15 14 -24-
YKIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 10 Employees {Contsnuèd} Employment costs 2025 2024 Wages and salaries 435,531 352,716 There were no empbyees whose annual myr?.0n vras mwe than £60.CK)J. R¢mun•ratlon of key manag¢m•nt porsonn81 The remunetation ol key man*Jement pewnnd was a5 folknrt: 2025 2024 Aggregate mPensan 122.044 118,027 11 Taxatlon Tre charily is exempt from taxation on its activibes because all ts incOff is applied for charilable purposes. 12 Tan9lblo flx8d aswts Pkn¢ al FixluTrs Crytèr Cost At 1 September 2024 AdditK)ns 283,123 34,651 54.310 9,756 48,256 424.840 14.256 At 31 August 2025 283,123 39,151 64,(6 48.256 439,096 Oepreciation and Impalrmènt At 1 Septamber 2024 DepCiall0n Charged in Ihe year 79.134 32.719 54.310 48,118 218.781 11.325 2.655 3.252 137 17.369 At 31 AugLf5t 2025 9).459 4,500 35,374 57.562 48.255 236.150 Carrying amount At 31 Augusl 2025 192.664 202.946 At 31 August 2024 203.989 1.932 138 206.059 -25-
YKIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 13 Fixed asset Investments Social Inv•stm¢rrts Cost OT valuation At 1 SepiembeT 2024 & 31 ALgUSt 2025 Carrying amount At 31 August 2025 At 31 August 2024 14 Dèbtors 2025 2024 Amounts falllng duo wlthln an• year. Trade debtors Othèr dèbt$ PrepayThents and 8¢uued In)me 11,553 639 3.135 775 696 5.211 15.327 6,682 13 Othw Credltors falllng withln on• y•ar 2025 2024 Trade uedilors Other ereditors Alxwals and delerr&l 767 2.273 800 5.899 457 6,156 16 Rèstrict8d funds The resln.cted hjnds of the charity comprise the uneypended ba[ of donaticw and grants held on trust subject to spectfic Ixjndibons by tlonors as lo how thèy may be used. Incoming RKour¢e¥ S8ptemb8r resources expended 2024 Transfers Gain$ and At 31 August lossas 2025 Assets Asda Foundation Benefacl Trust Bernard Sunley Foundation Buosting Boollo 140,399 (17.3701 14.520 137,549 (1,0001 1.467 18.IXKJ (13.3091 6,15B I20,0> 35,(KX) (15,0001 19001
YKIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 16 Restrlc¢ed funds {Contlnu•dl Burbo Bank Extension Community Trust Cargill (Famifiès project) Cargill (KIrS1eY projecll 8.971 (14.2841 (5,313) 4.967 12.5071 {12.004) 9.700 14.7CKII 12.500) 2.500 Clothwoikers Fwndation Cradla lo Career (Familias projedl Cradle to Career Inoticeboardl Cradle to Career ITer Project) Cradle to caer (Pilot projecll Eleanor Rathbone Charilable Trust The Fredmill Trust Granada Foundati¢Jn Heritage Lottery Hidden Ham15 The John Gilwn Chantable Trust The JJ Charitabla Trust John Mwres Foundation The Beatrice Laing Trust The Lancaster Found8b"on Living Well Sefton Locality The National Lottery Awards forml The Masasa Famity Foundation Postcode Lottery 20.000 (20.(ml 30,345 120.5501 (9.795) 1.000 4.110 11.3511 {2.759) 7317 19241 (6,393) 671 1508) {3.163) 6.476 {6.476) 2.000 1.667 (1.667} (3.015} 13$) {5.000) 14,8(Kl 14.800 4.920 {4.920) (5.000) {6LKJ) (1.4(X)I 1.000 6.123 {787) {4.308) (2131 (1.8151 17.745 80.000 (5.021} {39.6201 (2,7981 140.3801 9.926 12.OLK)I 111.0001 I39.0) 27-
YKIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 16 R¢strirtgd (Continu> The R8nk Found31ion {CAPI The Rank Foundatiorb (1.0801 [7001 {RAPI Siobhan Oowd Trust Skelton Charity Skipton Charitable Foundation Souter Charitsblè TnLst Toyota Community Fund UK Shared PrOSritY Fund VINCI UK Foundalion Voka Consorlium 1357 28,2(K) 122.TT41 (5.0691 6.000 2.348 2.348 1231 {9771 1201 9801 (1.5001 (3.1511 (491 {2.6391 11621 2,754 (2.6281 (6,3161 1.038 227.936 223.1071 {133.8731 180.781 Pr&vious year. Atl September 2023 Inwniny Rosour¢8$ resources expended Transfors Gain$ and At 31 August losses 2024 Funds 315.984 292.818 227,936 315.984 204,770 292.818 227.936 17 Unre$tri¢tsd funds Thg unreslri¢l$d funds ol the ¢haTity wMPri the unexpthd balar$ of donations and grants which are not subject to specific condf(ions by donors aThJ grantors as to how they may be used. These &signated funds %*hith have tMn sèt 8sid8 out of unr8Strid8d funds by thè tntstees for specific purposes. At1 In¢¢miny R¢sour¢es September resources expended 2024 Transfèrs At 31 August 2025 Geral fuThJs 323.038 (464.1561 133,873 46,714 -26-
YKIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 17 Unrestricted funds Icontlnuedl Prevlous y•ar. In¢oming Resources S¢ptomber resources expended 2023 Transfers Al 31 August 2024 Gener81 funds 61.320 342,Y35 1349,756} 53,959 Unr8stricted fuThJers in the cyjrfent year worg as follo. The Steve Morgan FourKl3lion Garfield Wèston The John Rayner Charitabla Twst Tillotson Bradbery Charitable Trust Tha N Smith Charitable Settlemenl The Charfes Srotherton Tnjsl Liverpool Crown Court Sefton Ealty 1nt6rVentn and Preven 18 Anafysls of net assets behveen funds Unr•stricted funds 2025 Restricted fvnds 2025 Total 2025 At 31 August 2025: TarwJible as15 Investments Current assets1llrabilitsI 65.397 137.549 2D2.946 118.6841 43.212 24.528 46.714 180.761 227.475 Unrnstrlcted funds 2024 Restrictsd funds 2024 Total 2024 At 31 August 2024: Tangible assets Investments Current assetsl(liabili1$j 2[.059 206,059 53,958 21.877 75.835 53.959 227,936 281.895 19 Related party transactions There were r¥) disclo$ab rgkled paty transactio durirwj the yoar12024- no1.
YKIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 20 Cash absorbed by operallons 2025 2024 Deficit for Ihe year 154.420) 195,4091 AdJustments lor.. Dapreciat*)n and impairnient of tangible flxed assets 17.369 19.333 Movements in warking capital: Ilncreasel in debtors Inuease in creditors (8,6451 (6.6821 11.563 Cash absorbed by operation5 {44.5931 171,1951 21 Analysis of changes in fvnd5 The Charity had material debt duriTrJ the year.