2023-03-31-accounts

				Page
Charity Information
Chairman's	Report
Trustees' Report				3-12
Independent	Auditods Report			13 - 15
Consolidated	Statement	ofFinancial	Activities	16
Comparitive	Consolidated	Statement	of Financial Activities	17
Consolidated	and Charity	Balance Sheets		18
Consolidated	Statement	ofCash Flows		19
Notes to the	Consolidated	Financial	Statements	20-40

					2023		2022
				Unrestricted	Restricted	Total	Total
			Notes	Funds	Funds 6	Funds	Fundsf
INCOME
Donations and legacies			3.		101,400	101,400	42,000
Income from investments			4.		25	25	6
Income from charitable	activities		5.	1,487,805	915,168	2,402,973	2,490,515
Other income			6.	5,650	3,206	8,856	34,989
TOTAL INCOME				1,493,455	1,019,799	2,513,254	2,567,510
EXPENDITURE
Expenditure on charitable		activities	7.	1,442,149	994,785	2,436,934	2,389,585
Other expenditure
Other finance costs			9.	3,211	1,319	4,530	3,875
TOTAL EXPENDITURE				1,445,360	996104	2,441,464	2,393,460
NET INCOMEI(EXPENDITURE)				48,095	23,695	71,790	174,050
OTHER RECOGNISED	GAINS AND
LOSSES
Actuarial gains or (losses)		on defined
benefit pension schemes			12.		20,000	20,000	46,000
NET MOVEMENT IN FUNDS				48,095	43,695	91,790	220,050
RECONCILIATION OF	FUNDS
Total funds brought forward				314,075	1,213,677	1,527,752	1,307,702
TOTAL FUNDS CARRIED FORWARD			24.	362,170	1,257,372	1,619,542	1,527,752

					2022
				Unrestricted	Restricted	Total
			Notes	Funds 6	Funds 6	Fundsf
INCOME
Donations and legacies			3.		42,000	42,000
Income from investments			4.	6		6
Income from charitable	activities		5.	1,534,219	956,296	2,490,515
Other income			6.	34,989		34,989
TOTALINCOME				1,569,214	998,296	2,567,510
EXPENDITURE
Expenditure on charitable		activities	7.	1,519,608	869,977	2,389,585
Other expenditure
Other finance costs			9.	1,875	2,000	3,875
TOTAL EXPENDITURE				1,521,483	871,977	2,393,460
NET INCOME/(EXPENDITURE)				47,731	126,319	174,050
OTHER RECOGNISED	GAINS AND
LOSSES
Actuarial gains or (losses)		on defined
benefit pension schemes					46,000	46,000
NET MOVEMENT IN FUNDS				47,731	172,319	220,050
RECONCILIATION OF	FUNDS
Total funds brought forward				199,589	1,108,113	1,307,702
TOTAL FUNDS CARRIED FORWARD			24.	247,320	1,280,432	1,527,752

			Group	Group	Charity
		Notes	2023	2022	2023f	2022f
FIXEDASSETS
Intangible assets		14.	11,488	19,597
Tangible assets		15.	731,917	280,099	13,901	23,734
Investment property		16.		432,810
Investments		17.
			743,405	732,506	13,902	23,735
CURRENT ASSETS
Debtors		18.	276,159	364,340	313,212	367,955
Bank and cash			958,395	1,057,940	345,192	62,332
			1,234,554	1,422,280	658,404	430,287
CREDITORS: Amounts within one year	falling due	19.	~273,128	~506,408	~74 473 ~52,393
NET CURRENT ASSETS			961 426	915,872	583,931	377,894
TOTAL ASSETS LESS	CURRENT
LIABILITIES			1,704,831	1,648,378	597,833	401,629
CREDITORS: Amounts	falling due
after more than one year		21.	(68,289)	(77,626)
DEFINED BENEFIT PENSION
SCHEME LIABILITY		12.	(17,000)	(43,000)
NET ASSETS			1,619,542	1,527,752	597,833	401,629
FUNDS:		24.
Unrestricted funds			386,568	314,075	386,567	314,074
Restricted funds			1,249,974	1,256,677	211,266	87,555
TOTAL FUNDS EXCLUDING
PENSION RESERVE			1,636,542	1,570,752	597,833	401,629
Pension reserve - restricted			(17,000)	(43,000)
TOTAL FUNDS			1,619,542	1,527,752	597,833	401,629

			Group		Charity
			2023	2022	2023	2022
		Notes	f	f	f
NET CASH INFLOW/(OUTFLOW)	FROM
OPERATING ACTIVITIES		28.	(25,584)	230,268	283,874	62,468
CASH FLOWS FROM INVESTING	ACTIViTIES
Interest income			(3,530)	6
Purchase of intangible fixed assets			0	(12,162)
Purchase of tangible fixed assets			(60,051)	(45,943)	(1,014)	(15,337)
Sale of tangible fixed assets
CASH PROVIDED BY/(USED IN) INVESTING
ACTIVITIES			(63,581)	(58,099)	(1,014)	(15,337)
CASH FLOWS FROM FINANCING	ACTIVITIES
Repayment of borrowings			(10,380)	(10,380)
CASH PROVIDED BYFINANCING	ACTIVITIES		~10,380)	110,380)
INCREASE/(DECREASE) IN CASH AND CASH
EQUIVALENTS IN THE YEAR			(99,545)	161,789	282,860	47,131
Cash and cash equivalents at the beginning
ofthe year			1,057,940	896,151	62,332	15,201
TOTAL CASH AND CASH EQUIVALENTS AT
THE END OF THE YEAR			958,395	1,057,940	345,192	62,332

							2023		2022
							Unrestricted	Restricted	Unrestricted	Restricted
							Funds	Funds	Funds	Funds
								E
	Group
	Donations	from individuals			and corporates:
	Youth Federation			for	Cheshire,	Halton,
	Wanington		&Wirral					51,400		40,000
	Youth Federation			Limited
	The Fermain		Club					50,000		2,000
								101,400		42,000
	Total	funds						101,400		42,000
	Charity
	Donations	from individuals			and corporates
	Changing Young Lives Limited						330,644		650,724
							330,644		650,724
	Total	funds						330,644		650,224
4.	INCOME FROM		INVESTMENTS
							2023		2022
							Unrestricted	Restricted	Unrestricted	Restricted
							Funds	Funds	Funds	Funds
							E	F	6
	Group
	Bank interest receivable							25
								25
	Ttl	fd						25

INCOME FROM CHA	RITABL	E	ACTIVITIES
					2023			2022
				Unrestricted		Restricted	Unrestricted		Restricted
				Fundsf		Funds	Funds f		Fundsf
Group
Youth Federation for Cheshire,			Halton,
yyarrlngton and Wlrral
Central Support Community Learning Early intervention						20,847			1,724 6,000 19,065
Mental Health &Wellbeing									5,900
Training						20,847			32,689
2~400 06 5
Targeted Support And									20,401
Intervention
Pandemic Support Sustainability Support						2 500 2,500			10,000 1,500 31,901
Youth Education and	Develo	ment
Back On Track						25,000			10,000
Better Start						19,659
Careers & Enterprise Children In Need	Services					34,801			5,282 35,629
Cyber Safety Early Intervention ESF Women's Support									18,500 5,000 8,791
Living Your Best Life						25,412			10,002
Mental Heath &Wellbelng						80,502			21,000
Multiply Wirral New Futures						38,333 64,095			59,373
Spotlight Project The Pledge						1,000			36,335
UK Youth
Active Youth									44,355
Reach Up Winsford Support Worker YEF COVID Recovery									15,400 27,500 11,718
Youth External Event	YEE					16540
						305,642			308,885
						328,989			373,475

INCOME FROM C	HAR	ITABLE ACTIVI	TIES (cont.)
			2023		2022
			Unrestricted	Restricted	Unrestricted	Restricted
			Fundsf	Fundsf	Funds	Fundsf
Group (continued)
Youth Federation	Limited
Active Cheshire			12,000
Kickstart			56,016		160,733
MYA- YFF				202,399
Other			23,000
Pledge Support Rapid Recovery			53,534			114,958 50,000
SeeTech			20,187
Talent Match				209,777		417,863
This is Your Life				50,000
Westminster Foundation				124,003
World Merit					4 441
			164,737	586,179	165,174	582,821
Changing Young Lives Limited
Blue Orchid					5,555
Cheshire &Warrlngton		Pledge	332,592		291,533
National Citizen Service			628,276		971,864
Skills Booster			114,507
The Pledge Access			247,693		100,093
			1,323,068		1,369,045
TOTAL			1,487,805	915,168	1,534,219	956,296
Total funds				2,402 973		2,490,515
			2023		2022
			Unrestricted	Restricted	Unrestricted	Restricted
			Funds f	Funds f	Fundsf	Fundsf
Charity
Active Cheshire			12,000
Kickstart			56,016		160,733
MYA- YFF				202,399
Other			23,000
Pledge Support Rapid Recovery			53,534			114,958 50,000
SeeTech			20,187
Talent Match				209,777		417,863
This is Your Life				50,000
Westminster Foundation				124,003
World Merit					4,441
TOTAL			164,737	586,179	165,174	582,821
Total funds				750,916		747,995

				2023		2022
				Unrestricted	Restricted	Unrestricted	Restricted
				Funds f	Fundsf	Fundsf	Fundsf
Group
Miscellaneous		income		5,650	3,206	27,238
Coronavirus	job retention		scheme grants			7,751
				5,650	3,206	34,989
Total	funds				8,856		34,989
				2023		2022
				Unrestricted	Restricted	Unrestricted	Restricted
				Funds f	Fundsf	Funds f	Funds f
Charity
Coronavirus	lob retention		scheme grants			940
Miscellaneous		Income		2,772		12,554
				2,772		13,494
Total	funds				2,772		13,494

EXPENDITU	RE ON CHA	RITABLE ACTIVI	TIES
		Notes	2023		2022
			Unrestricted	Restricted	Unrestricted	Restricted
			Funds f	Fundsf	Funds	Fundsf
Group
Staff costs			832,306	822,812	939,736	745,834
Other costs			600,877	162,823	564,045	116,524
Governance	costs		8,966	9,150	15,827	7,619
			1,442,149	994,785	1,519,608	869,977
Total funds				2,436,934		2,389,585
		Notes	2023		2022
			Unrestricted	Restricted	Unrestricted	Restricted
			Fundsf	Fundsf	Funds f	Funds
Charity
Staff costs			348,953	437,495	432,272	423,554
Other costs			62,121	17,355	58,974	24,947
Governance	costs	8.	8,966		10,738
			420,040	454,850	501,984	448,501
Total funds				444,494		950,485

Amounts recognised in t	he balance shee	t we	re as follows:
					Group
					2023 E	2022 f
Present value offunded	obligations				(343,000)	(414,000)
Fair value of plan assets					326,000	371,000
Net pension scheme asset/(liability)					~32000 ~43,000
Changes in the present	value ofthe defined		benefit obligations	were as follows:
					Group
					2023	2022
					6	6
Opening defined benefit Benefits paid Interest expense Actuarial gain/(loss)	obligation				(414,000) 18,000 (11,000) 64,000	(449,000) 16,000 (9,000) 28,000
Closing defined benefit obligation					~343,000 ~414,000
Changes in the fair value ofthe pension		plan	assets were as follows:
					Group
					2023	2022
						E
Opening plan assets Benefits paid Interest Income					371,000 (18,000) 10,000	355,000 (16,000) 7,000
Contributions by charity Actuarial gain/(loss)					7,000 ~44, 000	7,000 18,000
Closinlanassets					326,000	371,000

The amount that each major class of pension as follows:	plan assets constitutes of the fair value of the total pla	n assets w
	Group
	2023	2022
		6
Equities Bonds	140,180 127,140	137,270 163,240
Property Cash	52,160 6 520	48,230 22,260
	326,000	371,000

The return on	plan ass	ets	was as f	ollows;
							Group
							2023 6	2022 f
Interest Income							10,000	7,000
Total return on plan assets							10,000	7,000
							Group
							2023	2022
The principal	actuarial	assumptions		used were as follows;
Discount	rate						3.00%	3.20%
Expected rates of		salary Increases					3.70%	3.90%
Pension	Increases						4.75%	2.70%
The mortality	assumptions		used for longevity		(in years) on retirement	age at 65are:
							Group
Retiring - Males	at the balance		sheet date				2023 23.2	2022 21.2
-Females							24.1	23.8
Retiring	In 20 years
- Males							23.6	22.1
-Females							25.5	25.5

This is stated aRer charging:
	Group		Charity
	2023	2022 6	2023 f	2022 f
Group Depreciation	41,015	56,753	10,847	15,418
Auditors' remuneration
Audit	10,000	8,500	3,800	3,000
Non-audit	3,000	3,000	500	500

INTANGIBLE ASSETS
Group	Software f	Totalf
Cost
At 1 April 2022	24,327	24,327
Additions
At 31 March 2023	24,327	24,327
Amortisation
At 1 April 2022 Charge for year	4,730 8,109	4,730 8,109
At 31 March 2023	12,839	12,839
Net Book Value
At 31 March 2023	11,488	11,488
At 31 March 2022	19,597	19,597

TANGIBLE ASSETS
Group	Land &	Property	Assets Under	Office
	Buildings f	Improvements f	Construction f	Equipment f	Totalf
Cost
At 1 April 2022	216,470	32,558		179,337	428,365
Additions				5240	5,240
Disposals				(13,945)	(13,945)
Transfers			487,621		487,621
At 31 March 2023	216,470	32,558	487 621	170632	907,281
Depreciation
At 1 April 2022 Charge for year Disposals	13,999 3,679	24,622 4,070		109,645 33,266 (13,917)	148,266 41,015 (13,917)
At 31 March 2023	17,678	28,692		128994	175364,
Net BookValue
At 31 March 2023	198,792	3,866	487,621	41,638	731,917
At 31 March 2022	202,471	7,936		69,692	280,099

15.TANGIBLE ASSET	S (CONTINUED)
Charity		Offic
		Equipment	Totalf
Cost
At 1 April 2022 Additions		59,790 1,014	59,790 1,014
At 31 March 2023		60,804	60,804
Depreciation
At 1 April 2022		36,056	36,056
Charge for year		10,847	10,847
At 31 March 2023		46,903	46,903
Net Book Value
At 31 March 2023		13,901	13,901
At 31 March 2022		23,734	23,734
16.INVESTMENT PROPERTY
Group			Total 6
FAIR VALUE
At 1 April 2022			432,810
Additions			54,811
Transfer to tangible	fixed assets		(487,621)
At 31 March 2023

The results for the contr	olle	d e	ntities for the y	ear ended 31 Mar	ch 2023 are as fo	llows
						Youth
						Federation
					The Lord's	for Cheshire,
					Taverners	Halton,	Changing
				The Fermaln	Woodslde	Warrlngton	Young Lives
				Club	Youth Centre	and Wirral	Limited
Company number Charity number				N/A 1143231-1	N/A 1143231-3	N/A 1143231-2	8338248 N/A
For the year 31 March 2023
Total income Total expenditure Surplus/(deficit) Other movement	in	funds		16,640 50,332 ~33,692	(430) ~430	(140,625) 20000 383,288 ~523,913	330,644 ~330644 1,355,851 ~102~20,7,
Net assets at 31	March		2023	588,295	130,484	302,928
Net assets at 31	March		2022	571,655	130,914	423,553
For the year 31 March 2022 Total income Total expenditure Surplus/(deficit) Other movement in funds				(7,562) 2,353 ~9,915	(730) ~730	(2,200) 46,000 428,002 ~430202	372,346 ~650724 1,421,853 ~1049507
Net assets at 31	March		2022	571,655	130,914	423,553	1
Net assets at 31	March		2021	579,217	131,644	379,753	278,379
DEBTORS
				Group		Charity
				2023	2022	2023	2022
					8		8
Trade debtors				50,729	70,937	21,217	58,385
Accrued income				192,537	246,730	53,033	65,119
Prepayments				32,893	46,673	1,254	12,494
Other debtors						237,708	231,957
				276,159	364,340	313,212	367,955
CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
				Group		Charity
				2023	2022	2023	2022
				6		8	6
Bank loans				10,067	9,773
Trade creditors				31,411	32,703	577	11,300
Other creditors				82,228	83,421	9,704	6,962
Income received in advance			(see note 20)	124,132	350,985	50,000	16,951
Other taxes and social	security			25,290	29,526	14,192	17,180
				273,128	506,408	74,473	52,393

20.INCOME RECEIVED IN ADVANCE
	Group		Charity
	2023	2022	2023	2022
	6		6	F
Back on Track	50,000		50,000
Children in Need	17,401	8,700
Children's Services	18,133	18,113
Cyber Security Kickstart		6,673 2,869		2,869
Living Your Best Life	13,598	9,998
Make A Difference	10,000
Mental Health	9,000	73,605
NCS Programme		216,945
Schools Activity+	6,000
Talent Match		14,082		14082
	124,132	350,985	50,000	16,951

			Group			Charity
			2023	2022	2023		2022
			8	6	6		E
Bank loans			68,289	77626.
Creditors	which	fall due after five years are as follows:
Payable	by installments		24,894	42,126
22.BORROWINGS
			Group			Charity
			2023 6	2022 f	2023 6		2022 6
Bank loans			78,356	87,399
Payable Payable	within one year after one year		10,067 68,289	10,067 77,626

OPERATING LEA	SE COM	MITM	ENTS
				Group				Charity
				2023 f		2022f	2023 f			2022 F
Minimum lease payments		fell due	as follows:
Net obligations repayable: Within one year Between one and five years				3,995		5,993 3,995		3,995		5,993 3,995
				3,995		9,988		3,995		9,988
MOVEMENTS ON	FUNDS
The Restricted and	Unrestricted		Funding balances	shown on	the	Statement of	Financial	Activities	as	at 31 Marc
2023 are made up	ofthe following		balances;
Group - 2023		At 1 April 2022f		Income f		Expenditure f	Movementsl Transfers f		At	31 March 2023 f
Youth Federation	Llmlted
MYA- YFF				202,399		(194,781)		(7,618)
Talent Match This Is Your Life Westminster Foundation			18,305 69,250 87,555	209,777 50,000 124,003 586,179	(160,192) ~99871, (454,850) (7,618)					67,890 50,000 93,376 211,266
Youth Federation	for Cheshire,		Halton,
Warrlngton and Youth Education	Wlnal		42,103	306,622		(227,218)	(96,664)			24,843
Youth Club Support General Fund			17,826 406,624	22,500 54,167	(26,942) ~252.085			(4,167) 77 163		9,217 285,869
			466,553	383,289	-	506,245	(23,668)			319,929
The Fermaln Club
General Fund			483,655	332		(33,692)		52,000		502,295
Youth Centre Development			2,000	50,000			(52,000)
Non-Distributable Reserve			86,000				(86,000)
Revaluation Reserve								86,000		86,000
			571,655	50,332		(33,692)				588,295
Woodside Youth	Centre
General Fund			130,914			430				130,484
			130,914			(430)				130,484
RESTRICTED FUNDS
YFL General Fund			314,075	167,614		(419,927)	324,806			386,568
Changing Young Lives Ltd				1,325,841		(1,025,321)	(300,520)
UNRESTRICTED FUNDS			314075	1,493, ,455	~1,445,248			24,286		306,568
Pension Reserve			(43,000)			(1,000)		27,000		(17,000)
TOTAL FUNDS		1 527752		2,513 ,255	~2,443,465			2D,DDD		1 61~ 542

Group - 2022
		At 1 April			Movements/		At 31 March
		2021	Income	Expenditure	Transfers		2022
		E	E	E		E	E
Youth Federation	Llmlted
Talent Match			417,863	(361,098)		(38,460)	18,305
Rapid Recovery Pledge Support		10,000	50,000 114,958	(41,695) ~45708,		(18,305)	69,250
		10,000	582,821	(448,501)		(56,T65)	87,555
Youth Federation	for Cheshire,	Halton,
Wanlngton and	Wfnal
Youth Education		66,090	328,885	(207,397)		(145,475)	42,103
Youth Club Support		8,135	51,901	(44,714)		2,504	17,826
General Fund Pension Reserve	399,146 ~94.000		40,291	(170,841) 5,000		138,028 46 000	406,624 ~43.000
		379,371	421,07T	(417,952)		41,057	423,553
The Fermaln Club
General Fund		496,598	353	(5,112)		(8,184)	483,655
Youth Centre Development			2,000				2,000
Non-Distributable	Reserve	86,000					86,000
		582,598	2,353	(5,112)		(8,184)	571,655
Woodslde Youth General Fund	Centre	136,144		~30 ~5200			130,914
		136,144		(30)		(5,200)	130,914
RESTRICTED FUNDS		1,108,113	1,0116251	~871595 ~,		29092	1,213677
YFL General Fund		(78,789)	171,668	(479,358)		700,554	314,075
Changing Young Lives Ltd		278,378	1,389,591	(1,042,507)		(625,462)
UNRESTRICTED	FUNDS	199,589	1 561 259	~1,521,885		75,092	314,075
TOTAL FUNDS		1,307,702	2,567,51D	~2,393,46D		46,D00	1,527 752
Charity - 2023
		A11 Apdi			Movementsl		At 31 March
		2022	Income	Expenditure	Transfers		2023
		E		E		E	E.
MYA- YFF			202,399	(194,781)		(7,618)
Talent Match		18,305	209,777	(160,192)			67,890
This Is Your Life			50,000				50,000
Westminster Foundation		69,250	124,003	(99,877)			93,376
RESTRICTED FUNDS		87,555	586,179	(454,850)		(7,618)	211,266
UNRESTRICTED	FUNDS	314,074	498,258	(433,383)		7,618	386,567
		401,629	1.084,437	(888.233)			597.833

Charity - 2022	At 1 April			Movemsntsl	At 31 March
	2021f	Income f	Expenditure f	Transfers f	2022 f
Nests	10,000	50,000	(41,695)	(18,305)
Talent Match		417,863	(361,098)	(38,460)	18,305
WestMinster Foundation		114,958	(45,708)		69,250
RESTRICTED FUNDS	10,000	582,821	(448,501)	(56,765)	87,555
UNRESTRICTED FUNDS	(70,098)	829,391	(501,984)	56,765.00	314,074
TOTAL FUNDS	~6D D98	1 412,212	~95D,485		401,629

Group
			Unrestricted	Restricted	2023
			Fund	Fund	Total
					6
Fixed assets			310,595	432,810	743,405
Current	assets		417,390	817164	1,234,554
Current	liabilities		(273,128)		(273,128)
Long-term liabilities Pension scheme liability			(68,289)	~77,000	(68,289) ~17,000
			388.568	1.232,874	1,619,542
Group			Unrestricted	Restricted	2022
			Fundf	Fund 6	Total 6
Fixed assets			269,219	463,287	732,506
Current	assets		497,965	924,315	1,422,280
Current	liabilities		(506,408)		(506,408)
Long-term liabilities Pension scheme liability			(77,626)	~43,000	(77,626) ~43,000
			183,150	1,344,602	1,527,752
Charity
			Unrestricted	Restricted	2023
			Fund	Fund	Total
			6	6	6
Fixed assets			13,902		13,902
Current	assets		447,138	211,266	658,404
Current	liabilities		(74,473)		(74,473)
			386567	. 211266	597,833
Charity			Unrestricted	Restricted	2022
			Fund	Fund	Total
			6		6
Fixed assets			23,735		23,735
Current	assets		342,732	87,555	430,287
Current	liabilities		(52,393)		(52,393)
			314,074	87,555	401,629

			Group		Charity
			2023 8	2022 6	2023 f	2022 8
Net movement In funds			91,790	215,735	196,197	461,727
Interest cost			3,530	(6)
Depreciation of tangible fixed assets			41,015	56,753	10,847	15,418
Loss on disposal of	fixed assets		28
Amortisation of intangible fixed		assets	8,109	4,730
Decrease/(Increase)	in debtors		88,181	(134,020)	54,743	(310,397)
Increase/(decrease)	in creditors		(232,237)	138,819	22,087	(104,280)
Increase/(decrease)	In pension	liability	(26,000)	(51,000)
Increase/(decrease)	in deferred	tax provision		(743)
Net cash flows from	operating	activities	~25 584	238,258	283,824	62,468