2025-03-31-accounts

YOUTH FEDERATION LIMITED TRUSTEES. REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Charlty nurnberl143231 Company n￿rnbor 07604916

YOUTH FEDERATION LIMITED ONTENTS FOR THE YEAR ENDED 31 MARCH 2025 Pag8 Charfty Informatlo Chalfflianl RepDrt Twsiees. Report 3-11 Independent AvdiloVs Rèport 12-14 ConsL41dalad Slatemenl olFln3nGidl A¢b￿l￿5 15 ComparalNe Consolld8t8d Slalemenl of FlnBnrdalAdiviltss 18 consol￿ated 8nd Charity Stslement of Flnanclal Fo￿110￿3 17 Consolkl818d ar￿ Charily siaiÈmÈnt of C8Éh Flows 18 Noles tolhe Cor$501daled FinanGbl SlatemÈnls 19-35

YOUTM FEDERAnON LIMITED CHARITY INFORMATION FOR THE YEAR ENDED 31 MARCH 2V2S TRUSTEES The Tiustees (who 8re Hlso the diiedors ofthe ch8ll1o￿e company for ¢gmp8ny lawl wh) Se￿ed durfTrJ year were 55 follows. M4rfln B Pearson Glyn Carter Ch8lrmaD Secretary Treasurer IResvJned 14111120241 aslair Stoddart Peter Bibby Atnartda Kddle (Apwknled 02108tt0241 IAppDhted 02105tt0241 IAppohTrled 02105f20241 (Appolnleit 02105120241 (Appolnted 02105r20241 (Appolnled 02105120241 (Appolnteo 0210512024 IAppolnled 02105120241 Annpli Choyce Connor th5kin Dgvinder Gill Ghanshysm Nabar Arny Wood SSrnon Hayward K8ry Join50n CHIEF EXECLITIVE ANDSENIOR LEADERSHIP TE￿1 Thtr execut1￿ and strnlor ItadÉishlp 1tr8m durfny Iheyèar wÉrèasfolows". Chrl$lophei Hindley QBE hlef ExepJlEve Laura Hlckllng Hego of Qperallonal Support Lynsay Vthllley Dlrectorol FundraSslng and Communlcatlons Mervyn H8rdSnglSrnon Fln8nd81 Director Ka￿n Bradburna MBE ￿￿e￿Orof0perall0ns HEAD OFFIQEI REOISTERED OFFIC 20-21 Rossmore Buslwgs Vlllage EleSMe￿ Port ChBshire CH66 3EY REGISTERED CHARITY NLIMBER 1143231 COMPANY NUMBER 07804916 $7ATUTORY AUDITORS Ascendis Audll Lknlted Unll 3, Bdlrliny 2 Tre Colony AMrinGham Roed ¥Mlmslow Cheshlrè SK9 4LY BANKERS TSB 8anking Business Centre Floor Henry Duncan kbu8e 120 George Street Edinburgh EH2 4LH

YOLITH FEDERATION LIMITED CHAIRPJIAWSREPORT FOR THEYEAR ENDED 31 MARCH 2021 In l￿wIn￿ the prov￿L￿ yearfs Ilke io $18rt 8 heartfelt tha￿￿$ to all those who have y￿rked ￿re￿3$1Y br Youth Fed8raiion in deknvering prowammes thatsup￿ ourr8glon'ts youny peop￿. ThI9 1381 perfod has geen an unprecédonlèd decrea%e In Ir￿lIK￿al lunding 5trearns ag European I￿1n0 w$1 Brexll Its re￿a¢eMent. und8rst¥ndabiy Is Init￿llY slower lo feed through. Add ie Ihls a UK governmEnl keen lo spl Its (wm agonda bul wth again understanda￿8 cauvon In fwdhg ww 8¢hsm65 has meant the Rlslng team ar¢ v#)Fkkng hardw mLrch sma11erbi¢61o g81n ￿ 8ame18¥el c4 Irtome. Trls re&lSty gadly means Ih81 Youth FederollDn to rnake SO￿ redurndande$ln the yearbuttheQrganlsab￿ remain5 res11￿nI a￿1￿ aowd p￿￿10take&d￿￿￿taOeofneW0pwrtun[tseS Sn Ihelulure. Mylh8nk8t¢lhO8•tho￿ftU&Lry5lyeE[and￿r¢[e0l¢¥tsC (wmllmenllo W0￿d￿9 youlh Se[￿Ce$. The (thrtly expwilo hKre888kn Mlhjnal ￿rn9 made avEllablo throwh the noxl year. Havlng 88ld that. Ihechfdty c￿1￿t&a very slrmg wmrnllfflen¢lo provkjtho proorammes and 86NltÉÈwhth 8f•dBtsied ￿ th1$ Durfngthe y8arthe Charftyhas￿ga0ed atvj sUWQrted aSvJnlflc8nln¥rnberolln￿%4dUa￿, worklnovllh 19.C¥JO ywrngpwAtvAlh 2,345 altendlng ourfuummur)lty ev6th 8nd237 membBryothh group svpported. The tharfly (yJ)Unuè8 lo deveknp ourW4 io bull¢ Qur 88Ef.fvnded Youlh Cénire. knovm 8ts'Our 8pacq Mac4eslleKI'. Tfls prqect Is taklng iongÈrlhan ￿ had expecled lo aclevo the planniw (L￿sentMleSt9Tr4 buiwe rernakn ¢ornmltbd8nd Con￿eThI we VAII achbve as Lhe need Icrf ¥ facllhy In m￿de$fi￿10 lorowyoung perple remoln$vn¢tt8w8d. AtbJard le￿1.w$￿a￿ tha￿ you and 9oodbyo to a Iwg4tandkng tru$t¢8.￿O5l4lrStod￿srt. W8 thankAb8taliforhiiè￿r1en￿, vlsdorn and wit oY8rmany years, Ser￿¢8 on thè LY)ard. The boardha8 siarteo its 8trafegkn revlew, locthlng allhgftrture ofyoulh Fedepwabonsalld thrsv￿lI eaty 2026. To owmany funder9. Partner8 and slak0￿)ld￿r4 IhaTrk you foryoursupport In has been a ¢lllkulperbd notw iLYoLth Fedvalknn bul lorlP6youih $ervlce$ and tha￿ty seclor mor¢￿¢¢1y. M•rtln B Pgarnon Chairman Oato.,

YOUTH FEDERATION LIMITED TRUSTEES. REPORT FOR THE YEAR ENDED 31 fiiARCH 2026 The fru51oes presani Ihelrannwal 18p(Kt and the audmed finanu81 State￿nts for th8 yBar ended 31st March 2025. TI flnanclal stalemenls h8ve been prepared in accordanco Iwlh the 8wowling poilclès 5eloui on pages 1910 22 and Gompy with the Youlh Fèd£iation Llmlled's consillulion. Charl1￿ Act 2011. Charilles IProleGtion and Sotial In¥estmenll Act 2018 the Slalemenl of R&£otnmendÉd Practice gpplicabl8 lo charlU6g propadng Iholr accaunts in acCOrd￿￿with the Financial ReportlrvJ St8ndard ap￿Icable Ihe LIK IFRS 1021. BACKGROUND Tha ch8rliywas oAginally eslablish&d in 1952 by Lord LBverhulrne as IhB CheshiTr Ass(i8tlon ol Boysclubs. Th& chartfy was tasked wHh supporthg Y￿th organisallons acrths5 Cheshire In (Kder Ihal volunteers and staff could dellv&r a quallly S￿¢& lo young people. As th8 Borough Councils em8rgÈd. the Chesh1￿ Fed&ratiDn of Youth Clubs 8s11 èeGgme known incresstd lis reach io Includp Hallon. Warringlon ènd Imrral 9nd the (vganis211on became fill￿ eon$tituted In f976. The Cheshire Federallon of Youth Cjubs ¢onllDued offerlw support to young people and youth organisations befor8 evdvl irklo the Youth FpdeiattDn for Cheshiye, Halton, wa￿[￿91￿n and Wiral in 1999. On 6 OGiaber 2011. Charity Cotnmk%slDn made the Order appointing Youlh FedÈialSon Litnlted la company limlled by guarantee reglsl8red chailly,. company no. 76Q4916,' charity no. 11432311 as Ihe sole coryiorate trustee of Youth Federallon lor Choshire, Halton. Wtrrinolon and Wrral l£harltyDumLr 1143231-21, OurSpat& Macdosfield IforfflerfyThe Feim8in Clubl11143231-11. and in 2014, Lord& Tavenei& Woodslde Youlh Cenlie Ichaity numbBr1143231-31 whi was dosed in 2023. Sino thal pe51￿1 the y￿1h Federalion Lirniled and its subs￿l4r￿S have grown lo reach ¢wer 19,000 YOU￿ people wllh our programTries prowd$s support lo overS00 youth organk%aiion5. DIRECTORsfTRUSTEES The Dlrectors lorlhe purpose of company14w, who are trustees for the pwposa of Gharfty law, who wved durfrvj Ihe yegr 8r• sel out on psgè 1, OBJECTIVES AND ACTIMTIE8 The ObJpGls of the Ch8Aiy Ere sppdbcally.. To advan￿ In life and hÈlp young peopltr lh￿ugh the provlBlon of recret1lDn￿ arrd lelsure time a¢ll￿tIeS provided In Ihe Int616s1 Dfsodal welr8re,de￿nè￿ lo knprove Ihthrcondllons of Ille providlng SUPPOrt and a￿l￿￿esWmlth dpvelop skllls, 1¥pac￿e9 a￿j trapablliti£s to anable them ts parti(xpale In sodety as matur8 and responslble I￿1vk1u2￿. To as a msour¢e for young peop￿ by W0￿dIn9 a￿￿￿, ass1stsrKe, se￿¢85, Irslnlng aFKI organisfng programes of physical. educallonèl and other acllviies as a TAeans of 8dvanting education and relie￿ng un8mployMeni. Be￿I￿lar￿ oflhe Charfvs work Inrjude.. chfldren and young people volun￿￿1$ ladulls 8nd young peorAel vo5unlary youth organSsatloT local cornmunilies To fulfil the cha￿1￿5 objecis & number of 8cifvllie5 werè undertaktrn through the (*arllYs Subs￿laneS whth have del￿er￿d ranglng puwlc benefits. In sh3plry our oblgctives and plsnnlng owadlvilles for th8 yèttr. the Trustees conflm that Ih6yh8v8 glvÈn reg8rd to guklan￿ publlshed by Ihe Lharlly Con￿lssion. inClud￿g pubJicbgn&fil.' wnning a charity IPB21 guIdar￿.

YOUTH FEDERATION LIMITED TRUSTEÉ'S REPORTlconllnuad FOR THE YEAR £NDED 31 MARCH 2026 AGNIEVEMENT5 AND PERFORMAN¢E To fulfil its th8rilHblB ob5a¢tFve5. Youth Fèderatlon LlmiiÈd, togetherwdh Its sthidl8rfes. dellvered 8 CoMprehen￿¥t r8ng8 f programmes and actlvilles th81 dplwered signffiunl public benefit aBross its op8rallon41 gieas. These Inilialives were directed towards supporbngyoung peoplp in comrnunllles experienclng Ihporealesl levels of nee¢. Thè Charity's viorkwas prfncipally focused on enabllno young people lo Ipali$e Iheirfull polènlal by addressing k8y prloiilie&inclthfing c8reets a employabiblly, menlal hegllh and wellbdng, pprsonal d8velopmenl. and 8cUve citizenship. In addilion, the Charilysought to strengthen the cap8oly of youth organlsalions and lo promole meanlngful pafuupalion, partngrship, aNJ soclal 80tion, Ihèreby enhancing OPPOrtuniltesfor young people to CDnlribule posiuvely 10 sodety. An outlino of Ibe activiti88 U￿ertaken 8fe listed below.. Empowgrl￿0 Young Peoplè Throullh Llfelony Skllb. Careers and EmployabllKy Throughout tha y6ar. Youlh Federnllon Llrniled d&1￿¢re1 8 seiies of woyiammes dèslgned to help yo￿￿ p&oWe (ÈveEop the confidence, sk411s. and OPPDrtunili8s needed lo athleve IheiiambilKn$. Through the 8oller Slari proyr8mm6, 114 younj People We￿ supported lo build e3S8nll81 life and 8rnployabilily skllls 2nd 18ke poslbva Steps towards Ihelf fvture5. ThÈ programme 4180fical￿ engaged thosB aped 19 and ov6r who fgGpd th8 gmatest barribr8 lo educat￿n, Iralnlng. and employrnenl, providing tallored opportunlll&s Ihal enatled them to grow and succeed withln Induslve qnd supportfve Ènvlronmenls. The BU[￿Ing Aspirali0Th8 pragrBmrne 5UPPOrted young peopl8 to Sdenllfy th8lr Interests and passions and pl• how to t8ke sleps toward5 their goals Ilirough a skill-bulldSng cutriculum. Th8 programme ra8¢hed 31 yDung people who ware not In education, employment, or Ir8lnlno INEETI, In¢ludlw 10 young women and girts, 19 young and boys, and 2 indNiduals idenlifyino with olher gander Identille5, Each par￿cIPA￿l rÈ(Èlv8d p8rs0ng1￿8d support lo develop conldence, enhan ernployabiliiy skius. artd ralse aspiralions, hèlping ihem progress toward furthertralnin9 ormeanlngful Émployrnent. CotnplBmgnllng t￿5￿ i￿lIa￿VeS. the Back on Track ￿eniOr￿￿ prolect wowded one-lo-one guldance to 144 yourvJ people referred through I￿￿ted partners such 8$ Ihe 16-19 Servi￿, Wotk Zones. Jobcenlrè Plu5. and Housino A8sod8bons. Tris bespoke mentortng Hpproath onsured thatyoung p&ople faclny ￿￿tIPle challenges recèlved praclical and 8molional sw)port to n8vlg&te thelpersonal and prof8ssIoDJiDurnays. In 8ddi1lon, Ihe Multlplyprogramme. dellveied Ècross C￿￿h1[eWe6l. Sl Flel&n5 Wrral, focu4ed on enhanclng numeracy skills amDng young peoplÈ aged 19 and over. Through laiueled wortshops aii•nded by 43 partI￿partIS, the priyJramme hetped build Gtsnfld¢n￿ in applylng pracucal numeracy in everyday lifETr and Ihe workplaco, Improving IiJno-18rm prospec for leaming gnd EmploymeDI. Further expanding th& ch8111￿$ raach. th8 Cyber pr￿rnm￿e engagpd an Impressive 1.956 young people, slienglhen1Tr9 dlgilal Illeracy, onlinè$afely awa[￿eSs, and em￿OyabllIIY Inthegiibwing technology sector. Ato181 of 102 par￿dPanIS across WINel and 207 paruclpanls fro￿ Chesliirts West enharted their digital Confiden￿ and praciical skuls. equipplng them wlh valuable10015 for lifelony laarnlng 8nd succBss In an inueaslngly (Sig1131wDrfd. Thè Talant Match pmoramme lthr strengthened Y￿th Federdbon LItnil￿l,$ COmn￿lment 10 8UPPOrt1￿j some of Ihe hardè51-t04eai young peopl&, helplng them overcome Bignificanl b3rriets and move towards èmployment. education. or iralnSng. From Aprlllo Marth, IhÈ programme £llgagBd 34young p8ople In Hallon,47 in StHe10ns. 88 In IMrr&5. Through tallored m&ntoring developmenl opportunities. parboipants w8re able lo build con￿denCe. dèvelop employability sklls, and lakè mÈanlngful steps towards suslalnab18work. Th15 person<entred approach enwred that Ih0s8 furthest frc the labour m8rket were 6UPPOrted to reglise Ih8ir polenllal and cfeat6 positive, lasting Chawe In thèir IIv88. B￿ld￿n9 thk success. Th8 Cheshlre 8nd Warfingion Pledge progwmme expanded lh& Charity's hnpaG4 by In5PTdry Ihou$ands of young people through dlrect eryagement wlth schoDk, youth groups. and local employers. ThF programtne provlded real-worfd inslohts into caseer p81hways and Wofession￿ dÈ¥dopmenl opporiufi1t￿s. help￿g young better U[￿erStand how thpirskllls Inte￿$￿ allgn wilh emerging local Indusirias.

YOUTH FEDERATION LIMIYED TRUSTEE'S REPORT Icontlnuedl FOR THE YEAR ENDEEJ 31 IMRCH 2025 ACHIEVEMENTS AND PERFORhlANCE ICONTINUEDI Dvring the year, Th& Pledge worked wlUTr 109 Schools 8cross Cheshire and Warrfngton, cr8allng 8tron9 artd12sUng link$ between educallon and Induslry. A lolal 01497 exhiNlors Iwk part kn Pledge aLUvilies, showcasing a dlverse range of sectors or4)ortiinllles. Through these collaboiglion$. 7.996 young p8oplè %vvru able lo allend 2￿￿ts, rn8el employers face-lo-f8ce. ex￿￿8 #aw caraer possibil￿e￿. galnlng a dealer understandlro of the Skil￿ and attributès Wdlue(I In today's workplacès. Over 500 employer5 played a vil41 role in Ihe Inl1￿11¥•, not Dnly hi9hlighling career opportunitie5 but 81so hel￿rg young peoplè undèrstand the atliludes. behavlouis. and cOmpele￿Ie6 required for success across different Industries. Th m8aningful ¢i¥logue between young people and employers bridged Ihe gap be￿e￿I education and employmènt, hèlping lo prepare Ihe nexl generalEon for the rtalrfies of the job market while enabling bu¥￿eSSeS lo connfrtt wilh and nu￿re future lalenl. The PFedges ￿nIInUed momentum iefleds ils £ffectiveness in empowerfng young people and supporung the loral econorny through p&rtnwshltrddv8n career d&vdopmenl. Th& Nallonal c11￿en SÈtvi¢ INCSI prDyr3trtme, ddlvered at¥085 Cheghlre, Greater Marthesler, Hall￿, and Wrral, provlded another vllal opportunity for yOWLg ￿Ople lo develop essential Ilfe and employabllily S￿lIs. yO￿h FedeialloD Lftrlted led the Inlllallvt In the Livetpool City REY￿￿, working effeclively vllh local partn8r8 to en$ure impa(aful dellvery. Spe¢ifKally das(gn8d for 16-and 17-year-olds, the NCS programme focused on three k8y ar88s'. Lifè Skills, Employ8bllily. and Sodal Actlon. PartsrApants engaged in 48 hours of dynamlc 8dlvlU6S Ihal promoiÉd person81 growth. resillence. and t88mwork. wFKlè also inslllling g strong sense of uvlc responsib115ty. By providing pracboal experiences and opportunliies for ¥ell8ctlon, lh6 prograrnme equipped young peop￿ wllh Iht tODIs needed to naviiate the Ghallenges ol gdullhood I￿n81110n suttessfully Into employment or ￿rther educailon. Fund8d by the govemrnenl, NCS wgs accessible Io 8 diverse ran90 of parllcipanis, ensuring In￿USIV1tY snd engag&m&nl a¢r03S cttmmunities. Throughout the year, 1,009 young people graduaiod from Ihp progr8mrne. wmplellng a remarkable 3.027 expeilen(xs. Th￿ svc£ess demoDstr8ts¢J Ihe p0511ive Impaclof NCS in empDwering young pe(wk lo relse poltfttial while ellcourogitvJ them lo make meaningftA cMtrf￿j￿oTh& to Ihairlocal Communit￿￿. Through thp Duke of Edinburgh's Award, 13 young peoplo completsd accreitited personal deveknpmenl pathways, bulldhg resifiencE, leadershlp. and leamwoik skllls whlle conlrfbullng to thÉirt0mEnwit￿S. The Nation￿ Care&is Sèrvice. provlded free, imp9rll￿ carÈerÈ infotmatlon. 8nd g￿dart¢8 lo youno people oV￿lhe age of19. Car88rs ad￿SOrS worked ck)sely wilheach partitipani lo deli¥er per50nalSsed supporitaSlorÉd Io Individual ggafs and ￿r￿umstanCes. YDulh F8dÈr2tion LlmllÈd supported 703 young people through Ihls pmgramtne, wth 77 tDQVin9 into 8mploymenl and 249 progr&s&lng Into ￿aMkng. Allhe heartof this workwss a commttmentlo 8quipping ywng peopkn wllh Ihe practlcd skills, confidÈnttr, and knOW￿d0￿ nÉeded to Ihfjve1n today'$ thanglw lob maik8t. Complemenlkng Ihls. anolhÈram ofyouth FedÈiahoa Limiled's ernpk¢yab14ty prO￿$10Th, Ihèmonty Max programme IraIr￿d 1,021 young peop￿ bÈiween Ihe ages of 14 and 25 In flnandal 1116racy. Through inlerac14ve workshop5 8nd hands-on lea[￿l￿g, pariicipanlsdpveloped a sliong ufjoerslandlng ofbudgtrung, savirtg, and finanGiBI responsi￿rIty. empowerlng thom lo tnake Infortned d£Gi￿onS abuul IhelrpeEson81 finances both r¥Jw In the fulur8. Supportlng Mental Health and Emotlonal W8llb8lng Youth FedeiJhon Llm51ed conllnued to d8llver vital non-CfFSiS ment21 health wppcrt for thI￿ren arKJ youry people aged 8 10 25 across Cheshlie and Warringlon through Yourmind M#(ters. Throughout Ihe year. the sorvlce maintained an averaue wah1￿ lisl of around 15 young peop18, w5th ass8ssmÈni wail li￿e& typ1¢911y be￿een ihreo and flve days. Depending on Snd¢vklu81 eonlF8cI Èrr8mgements, Y￿n9 pèoplè were able to 8¢cess ongolng supporf vAthin an average of Ihree lo s weeks. A total of 1,107 youn9 p#0￿$ wÈre supported durfng Ihls perlod, relerreo Ihrtyjoh e￿¥&n aGbve pathways InGluding T MIX. CAMHS, QuÈensbury, Community Action. Cheshtre Young Carers, SCP, self-rèfetrals, inlernb1 ser11￿5, and GPS. T fflajDrityoflhes£ youn9 peDplepresenteiSwllh rnenlal health Challengès such as anxiely, depre$5V)Tr. glress, low Mood. 2nd dlfflcullleswiihernollonal regulation- often Ilnked to school pr8ssur6s, relallonshlps, so(yal iBolallon. By prov(dinpe81ty, a¢tsts$ible. and COTnpaBSiDnale support, Youth Federation Llm118d ensured ihal ytyJty paoplewer@gbl8 to receive the he they neaded beforg reaching Cri￿S point.

YOLITH FEDERATION LIMITED TRUSTEE'S REPORT Icontlnvedl FOR THE YEAR ENDED 31 WIRCFt 2025 A¢HIEVEMENTS A14D PERFORMANCE ICONTINUEDI TNS provlslon w8s fiJrtherstrengih8ned throughtargeled Inlll&b"ves. i￿￿￿dIng C￿shIr8 Mejttal H8allh Support, SCP,ADHD and Me. Youn9 Hearts Strong Mlnds, w￿6Th of the World Mental Heallh ETnpDW&tmeni, and Youlh Mental Health Fiisl Akl. Togelher. Ihese progr8mrnes cr88t8d * ¢oordln8ted &nd holi5bc approach lo tnenlal Iieallh, promollno earfy inteNentloTr. bulldirw resi1￿nCe, and equipping young people wlth wacbcal strategies lo manage everyday pressure8. Throu￿ thls Integfaled apwoath. Youth FederBtsDn Llmitèd and subsldlarles not only slrenglhened Ihe confidence a wèllbÉlng of partkipanis bul also supported their atslity lo prograss Into edLulion. training, or employment. ImportanlFy. IhÈsa uiiliaiive8 hel￿d r8duc8 demand on IoEal Child and Adol8seenl Menf81 Heallh Setvices ICAMHSI 8nd IF $81egudrdiny Chndrèn Partn8rshlp ISCPI, 8Tr8udng that thiklren and youNJ pèople re￿￿￿0 Ihe right 5UPPOrt at the right l¥ne. strengthenlng CtsThrwttftlo$ &thd Youth OTganlsatlons The Charfly's nelwork of youth oiggni%8lions Gtr)linDad lo grow, wllh memberthy incrsing to 237 organls81ions durthg Ih&y8ar.Thlsorowlh rtilectstheongolng Itusl and confEdenc6 pla￿0 In YoullTr Feder￿￿On Llmlled's supportand parfners approach. Membp.r organ15alions benefilpd from pèrsonallsed gu1ttance lallure(t to Ihtit spÈdfl¢ needs. ¢ncludlDg one-io- oftè consult811ons on b8sl practices, govern8n¢è, po11cy dovelopmenl. recruilmnt Stra￿91&$, and effectlve fundraisir lechnlques. By proiryding Ihis support, Youih Fedtralk)n LSmlled helperj member organi&aiionÈ na￿081@ a Lthall&ngl Ikiancial cllmate wh¢fe mainlainlng hvjh-quality foryouro people. In addibon 10 per8onalL%ed support, Youih Federation ￿MIle￿ ddlverad Iralrlry progr£mrnes to enhan￿ skills of memb£r organlBalons dnd 8nsur8 the provision of safe, Èfftcll¥t Servlcvs. TralnSng coveied essenbal lop]rA such as safeguarding, first aid, bBhaviourM8naoerneDI. and In￿￿ed ass18tance wllh DBq checks. Equipping mernbeis wilh Ih85É uaal skllls ar￿ knowlwjgtr helped ¢reote safer en￿{onM•￿ts and enableiE Drganisaborts lo operale CDnfidenlly, whR ensuring IhBI the need5 and Gonc&Kns of youDg people were effèciively repiÈs8nled 8nd addressed. This woth reflecis Youth Federation Lltrtited's 0￿rarChIng mlsslon10streTrJthen youth orgarnsallons. enabling Ihgm lo Ihrlve and betterse Ihdr cotnmunitle5. The Our Sp8¢e project conlinu2s to b8 a ￿ag$hIp priorfly for Me tharity, alm8d al ¢r6aUng 8 hlgh-qu81ity. rnodern you canlre on the existing land In MacrJe8fidd. Ths faclllly wlll provide B safè, Indusl¥•. and Insplrlng environment for YQUF peD￿e under21, where they ran d8velop skllls. b￿10 frlendshlps. and accessvllal support. over the past year, the project has malle steady Progress despile a complfrx 8nd evolving planning landscape. The commilmenl lo delivering e Ir8nsformallonal sp8ce lor young ppople ha8 nevèr wavared, and the dedlcation Bhown ty slaff. ¥olunteer8. consullgnts, 8nd supporters has been Iruly in5piiing. Youth F8d8r8llon Umtted delivDred & Wdriety of events and profects dlreCtlyengBg￿U youNJ peo￿e. A hlglilvJhtof the year was Limlllèss You, whlch broughl together 2,345 young peopl8 lo c•l8brale achlevemenl, build asplralon, and showcase Ihfy power of youlh pole￿al. llie Green Ambas5adars prDgr8mmtr 8mpNered 15 yovng peoplÈ to dèslgn and load locÈl envirgnmeThlal projeds, promolino suslalnability, Bodal responslblllty, and communlly ewageneni. Those Inlllaiivfrs not onlyde¥eloped part((Apanls' lèadwshlp 8nd teamworkskills bul 8lso strÉrwJMened¢Iv￿prtd? ants en￿lrOnmenta1 awarÉrtÈss auoss local comrnunilies. Enabllng Youth Volcè and Soclal Acllo Youth Federsllon LSmlted temalnÈd thmmitted lo ensurlw Ihal yovng peop￿ ha¥È Ma￿[￿{U1 opwtunllles to In￿￿en the daclsSons and se￿5￿S that affest fh8lr lfv&s. Th￿Ugh the Youth VolGe pro9ramm8, 15 young people came logemar r8yularly. holdlng 12 fom)al meetings Ihroughoullheyearlo shafeexperEn(es. digcuss prlorlll8s, and conlrlbute lo shapl local polkles and progr&mrF￿s. ¢owJemenling ihits, 19 Young AmbB5S3dDrs rep185ented iheir peers across Ctte$hire and Watrnglon, championln9 k8y 158u8s as ed￿￿tIOn, employabillly. mental health, afid communllywellbelng. By promobrtg youth-￿d soclal actlon aryj advg(xoy, these irullallves ￿SUrert Ihal YOLKV per￿￿.$ voices rtmalned central to community devel(4)mèni Ènd decislo rnaknng. slrength2nlng both parhcipalion and ￿ade[SI￿P across the r￿lOn.

YOUTH FEDÉRATION LIMITED TRUSTEE'S REPORT Icontlnuedl FOR THE YEAR ENDED 31 MARCH 2026 AcHIEvE￿NTs AND PERFORMAN¢E ICONnNUEDI Through Ihe5e ini15alives. Youth FedOra￿On Llmlied and subsldiar185 not arnpllfied the vdres Dr youw peop￿ b also fosteieo leadershSp. ¢onndenc, and Glvic engagement. Young peDple werB adivety involved in de(yslDn-m8klng, con$ultaUon processes. aThY community projects, ensuring that serwce5 a￿ progr3mmBs reWerAed their ¥Eeds and asplrallons. FINANCIAL REVIEW The result8 of charity'& PerformBn￿ for the year are 881 OLA In tho Stat?m8nt of FlnawAal AGtlvlbeG ISOFAI for 2024125 on paye 15. Durfng 2024-2025, Yothh Fpderalion Limlw m8intslrrtid stable operalioTrs ¢Jespite a challenglng fundlw landscapo.'fhe organlsatlorj tonbnued lo deliver slroru project outcomfrs manage Its r8sourc8 effeGtively, ensurfng all conlraclual and grant-funded programmès athitrv8d Iheir inlendetl oulwts, Total incorn8 frow 811 funding sour￿$ awounted lo £2,065,659, a decrease of £267,985 on Ihe prévious yÈar12023124'. .373.6441. TIMS ￿lUc￿l0￿ refiecLs tae condwlon ot $8wal LHrye Europp4n-fLnded programme3 8ncf the tranytion to repla￿[nent fiJrKSing under Ihp UK shar￿ Prwtrfy Fund. these new erK8ured o)Mnuity In d￿l￿ary, they were smal￿r In scalè IhB pwous Eur(peaTr Sodal Fund wogrammes. Desplts Ihls, Youth F￿e{al￿n conllnued io dThE[￿fy its ome b￿81hroUgh lorAI 8ufhDrttyp3tknensNps ￿tharITabl￿1ruSi5 Total Expèndllure Incftaged by £151,B77 10 £2,367,82512023r24.. £2,215,9481. The incre95e was drlven ty rlsln9 proJ&ct delivery costs. p8rt4cular4y ￿th1Th employ&blllly 8nd mènla health progrstnwes, weu a5 costs a5s0¢1at8d wllh tr8nsilioniny tnalor conlra(Xs. Adrnin151rali¥É (%>sts ren1a￿a￿ well controlled ihrough conunued hybr￿ wor￿[ arrangements and close finandal monltoiing. On the Slatomoni of Flnancial PoÈition ISOFPI as al 31 March 2W25. Group Flxed Assets were £4.993 low8r than the pr8vK)us yegr., whilst Group current as5eis of £910.635 lor the year were £320,fJ29 Iow8r Ihan thè pièvious year end 12023124.. £1.231.0641. Credior$ 18111￿g due In one yearwere £215.818, lower by £43,35612023124.. £259,174). TI*s£ v8ri8n¢es resulted In nel ￿rrent￿SSets of£694,717 belngE277,173 lowerlhanffte pre￿ou5 year12023124.. £971,890). At31 M&r¢h 2025, th&r8was a d8cr8asè Inlhe Group Total Fund6 av8ilable of £282.166, vthlchnowsland$ al £1,474.65512023124.. £1,756,821). ThÈ restricted fund5 are disclosed on pages 34 to 37 of the accounts and thèse fund$ ar8 thècarried fO￿ard conlr8Gts IhatGan onlybevsedforlhepwposessetoul bY1￿lunders.TheY also Include the gÈnÈr31 funds of Yotsth Fedtralion, Changing Young L1ves Llmlled and Our Space Mac¢lesflekl. Regarding the stalemenl of cash lows forlhEtrye8rended 3181 March 2025, iotsl cash 8nd (ash equlvalents allhe of the year decreased by £233,31510 £623,3g91£856.714 in 20231241. Th8 Tru&l68£ 18maln confideot iry ts ¢harKy's finandal slabllty and Ils abllty to m8tr1 al ongoing (I)ligatlons. 5trpnglhpned unreslricled reseryes provlde a solld foundallon form8lnlaSnin9 Sètvlco dellvÈry during 8 p8￿00 of economlc uncert81nly. Continued fwus on income diversification, Éffecll￿ Gosl Control, and the 51ralegl ¢Jevelopment of tha Our Spac8 Mthesfiefdprojectwill survort the organlsBllon's su51ainabilty 8ad glowlh in Ihe coming year. INVESTMENT POLICY Youth Federallon LIM￿e￿ h8s a high Inttrre81 accoum In Ihe namtr of the which holds funds 8bove Ns work￿0 capital reqvlrements lo M£xIrn￿e Interèst 88med.

YOUTH FEDEIiATION LIMITED TRUSTEE'S REPORT Icorbt5nuedl FOR THE YEAR ENDED 31 MARCH 2026 RESERVES POUCY The A¢cumulaled Fund recelves Ihe sutp)us gri5try Iiotn lh9 rnain carit8ble acllwt4es. All assels held by the th&rfty are used for lh& furfheran¢8 of Ets obj8cb'v85. Thp Ttuslees hd5 Sel a res￿￿e$ pollcy whlch r6quSres Ihal ts8etves be rnBinlainert 81 g level whlch ensure5 Ihal Youth Feder?tlon Llmlled's 8clivlly could durlng a perlod of unforèsÉèn difficulbEs and thBI a pioportion of reswves be malntahed ln rèthlly available form. The yeaT dused with a nel deficll of£282.1￿, compÈr8d wllh a surplus of£137,279 in 202>2024. Wnile Ihls represenis ieduction in lot41 fund$. unreslrtted re8erves str8nglh&n8d, inGteasing frotn £602,63Q 10É79D,895, ensuiing th8 chanty continues to TrTreel ils reserves pollcy largel of slx months, 0￿141[￿9 COSt$ 1£408.OiKJI Restri￿ed lund8 decreased lo £883,76012023-2024". E1.184.1821. reReGting Ihe comple1￿￿ of$8ver81 lunded prol8Lts al year-End. FUTURE PLANS Tha TnJsieÈs havè approved a straleglc pWn for ffte ye81 4head that refteds both opporiunltieB and the signlficllnt allengps IBang the yOLrth ctor. Thanks to 8 slrmg finan&al foundabon, thè tharity is able to ￿9Ve forward wil confxlenTr. even as we respond lo diffl¢ull exlèmal ¢ondiliDn& OurfoEus retnains on d21v￿rIfig mentoring, mental heallh swport, employablllly programmes, yDulh work S￿115, 8nd yovlh group Support. all of whlch continue lo b8 ci5tical foi the yovng reople WÈ sÈrve. This yeB¢s plBn15 shBped by five core pilndpb8'. m¥lnlalnlng the staff capacity needed to del￿[ key seNiceg,' sglling a credible and achiev8ble fundraislng targol.. pre$8tving Ihtr YEar-er￿ rash p(k5ilion'. reserv lo cover cenlral cosis kn lh& flisl half of the y&ar while incotne bulld&,' 6nd ensuring nexibilily Io make further c8nges needeLI. ID ItTrplem8Trllng ihls plan. tho charlly is balandw Ihe neEd lo r￿U¢& COSIE wllh the responsibility lo maInta￿ ovr core capabilities. A diffiwll butnece$s8ry redundancy pro¢e$svAII resutt In a smal1erdelivpryt28￿. and we aiewotklng hard lo er￿Ure tt)al the impact on servlcos Is mlnimlsad. fiisi hallof the yearwill focus on (teliverSrkg fundedwork and bvSldlng momenlumtowards reaching ourincomelargels. Twslees3nd the seniorl6adershlpl8amwlll conllnue lomonilorprogress cknsety, remalnlng ready 10 8dapl as ne8ded. D8spile Ihe challenges, our comtTrllinpnl lo YOU￿ people le￿81n$ uwh8nged, gn(f Ihls year'5 $tFale9y is d&sl9ned lo ans￿re the tharity stays responsive, resilipnl focused on delNering mean1n9￿1, lasting Impact. A key ongoing intiiauve remalns the de￿0pment ofthe new Qurspace Ma¢d6sfld y04rth ¢èrtt￿. Refinernen15 ate bd rnado In 18spons8 lo feedback frum the cotntnunily and partner agen(xes. As the project progresses toward$ securlng plannlng ¢ons8nl, awawnèss-ralsing and fijndraising aGtivilles will InGre8se. g￿VrIng lh& fgcilily provides a safe, Inspirlng, and In¢￿S￿e Spa￿ for young peopfe In the area. STRLICTURE, GOVERNANCE ANiI MANAGEMENT Islorlcally, the original chaNly, Youth FederalScn fwCh88hka, Hallon, w8i1ingion and w￿(al Ilhe Gharilyl was ooveined y a conslilu14on drafter5 by IC Tomlln$on, prÈ$snled at Ihe Annual Gener81 Meeting on f6 Seplembar 2004 and was 8pproved by Ihe Gharily ¢ommi5sion. The Truslees agreed Ihal Ihe cMsJtulSon couk1 b8 amend&l by a Sr£ilal Resoluuon passed on 27 January 2011 to auwilhe charfly to be managpd by a sole ujtporate Iruslee. On 6 Oclober2011 th8 cha¥ity Cornffllsslon Inade the Order appolnlitvJ Youth Federnbon L￿m￿e0 la company Ihniled by gu8r8nlee and teglstered Gh8rity'. company no. 7804916, charily no. 1 f432311 as the sol8 GofpDrale Irustee of the Youth Fèd&r2tion forChe5hiie, Hallon, Warfinglon 8nd Wrr8llch8dlynumbeT1143231-21. YoulhFeder81ion Limltéd18govèrned by Its own artid&s ol assodatlon and aGt& through its DirecioES (who are known a5 Tntst8e51 and The Ferm8ln Club lthaiity number 1143231-11 and In 2014. The Lorils Taveneis Woodstda Youih C8nlre Icharily nutnber 114323f-31. Yhg latt6rb6came dormanlon 5 Ociobtrr2023.

YOUTH FEDERATION LIMITED TRUSTEE'S REPORT IcDnilnuedl FOR THEYEAR ENDED 31 MARCH 2025 STRUCTLIRE. GOVERNANCE AND MANAGEMENT ICONTINUEDI The Trustees of Youth Federalbn Llmrttrd Iwho are glso the dire(#ors of the charllqble cow8ny forpurposes of company Igwl are re$ponsible for oversEeing th8 governanc8 of thè th8rf1ablè ttmpany in attordancé with ils Memorandum and Arbcles of Assouatlon. At the tlme of writing, thÉr& arè currèniiy Ihirleen members. and Ihesa are appolntad as sel out in thè Artides of ASSLKiatlon. On 31 of October 2011. the Trustees passed a r$S￿Ul10n Ihal lh8 day lo day management of the charity., ils as50￿￿ted charfues End bu$lness underiaklngs be undertaken by IhB Youth Fpderallon's ChEf Execuliveand senlor leadershlp team. Monllorfw ol pr¢yJress agalllsi Bn annua plan and key dedslon5 around the slrgteglc developments are madè by th8 directors on behalf of Ihe chailty. A meelng of ihe DI￿d¢r6 Ot￿rS ovÈry quarter and Is chaireil tylhe Chalr. APPQINTMENf. INDU¢TIOM AND TR41NING OF TRUSTEES Organisalions OF Indfvldu81s cao appty lo be¢om8 a memb8r of Youth Federation Litniled by applylng In the forni requlred by the Dlreclors who ￿11 considèr their application. The D1￿ClorS are normally 8ppolftted al the AnnuBI General Meelln9 as oulllned In Ihe Youth Federallon Limiled'B Artl¢ks of Assodallon. ￿1 appolnled Dlrectors yo I￿O￿gh an induction proG25s wSlh lh$ Chlof ExeculSv6. The IndLTction Prop￿SS indudes a briefing on Ihelr legal respon&bllftles lund&rcharfityBnd Companylawl, thecontenlollhe govtsrnlnudocumtrnls, Ihe CDtnffiitleeand decislon making prO￿SSes. theworkplan rec6nlfin8nd81 perf￿m8￿8 tsflhe tharity DirectOTS areenoouraged lo allend and participate in aelivllleB event5 bek￿ or9anlsed by tha charlty and attend appropriate Ir81nlng events where Ihis YAII fadliiate thè und8rtaklng oftheli tole. RELATED PARTIES AND CINOPERATION WITH OTHER ORGANISATION8 NonÈ of the Trusiees receEve rernuneralbn or olher ben6fj1 from Ihelr woik rylh chBiity. Any Gonnedion bpiween a Twstep or s Bpnlor manager Df the chaiily wilh the delivery of coniraded ser￿C•S rnust bèdisdosed to Ihe full bogrd of Iru51ees in th& same way a8 any other ¢onlra¢lual r￿al￿nship with a relalpd party. In the current yeBr. no such r?￿ted party Iran5athons were Feported. Youth Federailon Llmil8d Is the sole corport Truste£ fot Youth Federation for Cheshire, Hallon, Warrlnglon and ￿[rat, r Sp8¢e Mawl&sfield Ifotmedy The Fermain Clubl and The Lords Taverrtais Woodsldè Youth Cenlre. The Lord'$ T&vemer$ Woodsld8 Youth Centr6 dosad down arKI was rettK)ved frpm Ihe registfyTal the Chartlies Comm15slon on 5 October 2023. Fedefalton Llmlted h&& a Ilnk8(S r&18bonshipwilh a ChartlBb￿ trodlng ¢ornpany. thar￿￿ng Young LIv8s Llmll8d. Thi6 ¢ompany v13s incorporated on Ihe 20 Deop.mber2012 bythe Youth Fed&rallon Limlted. Changing Ywng Live& LstTrlted ¢8 gen61&18 arjdilional unresiriGted fvnding forthe Gharllles by gifiing profits on an 8Mual basis. PAY PQLICY FOR SENIOR SYAFF Th8 Truslees ￿eW Ihe 501e cL￿pOrate truslee and the senior leadarshlp team as the kay maniytsment pets1￿ne1 of the ch8rily in ch8r9e ofdlrectln9 and conlrolllw, running and (4)erating the charity, All Truslees glv8 of Ih8lr Ilm8 freely and no Truslees recel¥81S rBtnuneTrlon in IhB yEar. Th8 pay of the senior leadersNp leam Fs revlewed annually ar￿ nonnally Increaged in accoidance wlth awiage earnings. In Mew DI lh8 nature of the chaFity, Ihe D*eclors bewhmark Ègalnsl pay ￿v•1$ in othèryoulh oryanisgbons ofasimllaislz8 n ona voluniarybasi&.

YOUTH FEJERATION LIMifED TRUSTEE'S REPORT Icontlnuedl FOR THE YEAR ENDED 31 MARCH 2020 RISK MANAGEMEMY TrLtskes havè a ￿$kmanageMents￿ategyWhlChcoMF￿i￿e$0fdno￿￿Val TevleWoft￿prfnc1pal rtsksand u{￿eMaInI4es Ihal the charity fa￿5. coupled with ongolng measurement of facto￿ by the S6nlor Leaoershlp Tfram submi118 qtJ&rterfy in a risk rogk%ier. Tho TnJ818es Èxamln¢d Ihb malorsiraiegic. busineBS and operBbonal risks which Ihe Gharlly ly￿S and is abls lo Confi￿ that processes to enable reoular mon¥loring 8re In pl8ch lo 8nsu¥e corffjctlv8 action can be taken Ina Um8ly manner. Iln8Éded. As partof the thgrllly on9￿￿ comtrTrltsnenl lodeveloplng robu51 mgn8gement systems. fegulgrmonthly report8¥Jerfty any area wilhin thè orgBni58tion that nlgve& out of the gweptable r8nge.' i.e. cash flow. dellv8ry t8rgels agaSn$l conlraci. projecl lerrn length. fiv￿ers, grant usgge requlrements elc.. so th81 Ihe necossary sl8ps can Immedlalely b& taken lo Ipssen these risks. A fundamental element, IherefDre, In Ihe managemenl of finanaal risk during the pandemic wa5 a ￿gUlar revi￿￿ cl 8vallable liquld funds lo $8llle debts as Ih8y fall dutr arKI aciive miaoeth￿ of trade dpblors and c￿dIlD[S balances lo ensure sutficient Wor￿￿9 capital. A nutTrber of oper8ffignal progr8tnme6 were being drlvep by payment by resulls agree￿nIS and Ih8rafora grèaltsr aibnuon WBS ID￿sed on nrm-financial risks, particularlylhe measuretTrent Df wotk wl young people durlng the p8ndemlc. Pio¢esses procedures lo monllor pèrtomiance wère r8vl8W8d snd updated to ensuia morè Umtrly Informition was prOV￿ed 10 managers. In Ihls way, eady intervenlion and coriective gGtiQn W45 underfaken lo address any underperfoimanc& al th& •arfle$l pos$lbl6 polnl. These monilodng rtpods ale a150 Collated on quarterly bas&% io fu[lher￿de￿ the ch&rity publc ben81rf. REFÉRENCÉ AND ADMINI$TRATiveoETAILS Day-to-day manayèmtrni of the ¢haffty 1$ delegated 10 lh¢ Chlèf Exec￿1ve, Chrls Hlndlèy, dnd the Senlor Leadershlp Team. To ensur8 prolects kaèp wlthln bud981 and progr86s ayalnsl youlh woik I8￿JetS are monIto￿d, monlhly progres5 reports 8r8 submltled lo the Senlu L?èY8rshlp Te8m me8thw. The Chsir attends tho SenlL¥ Leader8hlp Team mgdlnu 7 0 warteily tsawi. STATEMENT OF TRV8TEE8' RE8PON8IBIUTIE8 Th& Iru8188s (who arè Rlsts dlFectors Dr Yoth Federal￿ Lltrklted for Ihe putPOSB5 01 compony law) ara responlble for pr8parfng IheTru$t888'Annu81 R8portand Ihe flnanc1818t2lem8nts In accordèn¢owlth oppX¢8bb U￿1¢￿ ￿n910M AccounllnB Slandaids Iunlled Klngdom Senerally Acc8pled Accounllng Practlc81. CoTry)any ￿ ieqth8 Ihe Itustee51o pwaTe finandal 51atemerts f¢x egch yearwhvth Ive a Ir￿￿ and falr vlew oftho stale of sffair5 ofth8 (arilsbYe c(xnpaDyand the grow 8nd of th8 Incomlng r8¥0urc48 andapplicallon of resourcas, knclvding the Incotne Hnd pxpendllure. Df Ihgchthtswp Grow forth3t peibd. In preparfng ihe58 finandal 51atomenl8. th8 Irv5tee5 4re iequkned lo.. S£leGI Builyble accounllng polides sndapplythemconsk8tsnty. ob¥e￿ Ihem8lhod$ andpflndples In the Charllles SORP IFRS 102).. Mak8ludg8manl8 8nd 88Umala8 Ihalare reasonabl8 alld pr￿jeThI. Stsls wheiher 8ppllcable UKac¢ouftllng 81andard% hav8 been loll￿d, $LI)I8dto awmatsrtal d8P8rtur8s dlsclo86d and exp181ned In th flngnd81 stsiemonl8.' aKd Prepare Iheawounts on Ihe golng conc6m basls vnk85 It Is Inappmprlate to presLmO Ihatthe thartlabl& companywlll COn￿n￿8 In busln888. ThB ItU81eeB are re8ponslble for kegplng propBr accounUnD records thaliJlsd05e wllh reJ5on9ble 8Gcuracy 81 any ￿rne the finan￿￿1 posltlon of the charflablecompany and enable thern to ensure that Iheffnanclal 8tal8menls comply Ihe Compar¢les Ad 2006. They ai8 8180 re8ponslbl8 for 881eguardlng the assels ofihe charllable comp?ny and Ihe group and hence for18klng reasonab￿ tstepslor th8 pr8v8niion and detedlon of fraud And olherirr8gulorflb$.

YOUTH FEDERATION LIMITED TRUSTEE'S REPORT Iconllnuadl FOR THE YEAR ENDED 31 MARCH 2026 DISCLOSURE OF INFORMATION TO THE AUDifoR Ift 8olar 2$ Iruslees are8ware altha Um&of •pprovlrvJ the1ru51e￿, annL¢a¢ report.. I￿re Lqty) relevwrt audltlnformauon ofwhlch the tharflabJ8 gmup'$ al￿lI￿rIS unaw¥ro', ard 1118 Iwst888 havB taken all stepsthal Iheyougm to have taken to make Ih8msel¥e5 aware of snyr8tev8nl audll Infofmavon and to e51aWish th81 the aL￿[tOr Is awaré o111Tr81 informatkn. AUDITOR8 AS￿ndIS ￿$1 ￿￿ted.￿￿O were appolnlèd during Ihe yeai,have&xpre58ed Ih8lrwllllngnes8 ￿ remain inofficeas auditor&. Approved by Ihe Boaftl 5 gnd sloned onllsbeh81fby. gk •rtln B Pearson Chalrman

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF YOUTH FEDERATION LIMITED FOR THE YEAR Ef4DED 31 MARCH 2026 OPINION W8 havè audited lh8 ftnanclal slalements of Youth Federauon Llmlled Ilhe'parenl charllable company'l and ils sub¥(dl&ry Iitsgelherlhe'group'l for the yeaiended 31 MaFth 2025 whith camprise Ihe unsol'dated Slalemenl ot Finand81 Activlues, ihe group and p8renl charflable company Statement of F(nanclal Positions, the consolld21Bd StatÉmènttsf Cash Flows &nd Ihe notes lo Ihe finandal statements. Indudiry & sumrnary DI significant accounting poliGle5, The ￿nan￿al repoNlnu framewo￿ Ihathas been applied In Ihdr preparation is appliGablg lawa1￿ United ￿ngdoMAc￿uft1l￿9 Slartdards, includlng Financial Repotung Stand8rd 102'ThÈ Finan￿al R6POrtlno Sland8rd ap￿Kable in the UK 8nd RepubliG of Ireland, Iunlled ngd(xm Genarally Acixpled Practlc•l. In ouropinion. It￿ Inandal staletn2nts'. give a Irue and faSr wew of Ihe slate of Ihe gpoup's of tha parent charitable company's affélrs 85 al 31 M8¥ch 2025 and of tha groupb Inwnlng resources and appl￿tIOn of resourc8s, induding ils Inwme and exp8ndilure, for the year Ihen end6d'. h&v8 been properly pr8par8d iii ac(￿rdants with Unlted ￿ngdoM GeneJ8lly Accepted Accountlng Pradice. have been prepar6d In accDrdancB wlh the requlrements Of the Comp4nles Ad 2006 IhB Charits"es Acl%)1t. BASIS FOR OPINION We conducted our 8udit in a(urd&nc6 wllh Ints¥natign81 Slandards on Audltlng IUKI IISAS IUKII snd ap￿Ir￿Ne law. Our iespDnsibilibes under those si8ndards are further described in Ihp AudKo¢s resp0nslNlll￿S for IhÉ audit of the fln8ndal $18lemenis SeGtion of our repDrt. We are Ind6p&ndent olthe gioup lo accO￿ante with the ethlcal regul￿MentS that 9re reknvanl lo our audil of the finandal slaiemènis In Ihe UK. Indudlng Ihe FRC¥ Ethical S18ndard. and we h8ve*ulfilled our other eihSc41 r6sponsibilib.es in accordance wlth thèse requirements. We bfrllave that the audil evidence we ha¥È obl8lned Is suffitrent an(S 8pproprfato lo provide a basi5 forow CONCLUSIOKS RELATING TO GOING CONCERN In 9U￿111￿ the finandal ststÈmttn￿, we have concluded that the Iw51ees' uge of the golng CO[￿￿ basls ofaccount(no in Ihe preparalbn of Ihe financlal statEmpnts Is 8pproprlal&. 88sed on the wotk we have perfomed, w8 have not yjenllfled sny rnataital uncertainlvds iel8ting lo &venls or ¢ondilior th81, hdivhlually orcolledivdy, may castsignfflGénl doubl on the charily's 8bility ioc(Ktinue ss a going ioncem for a perlod ofat 1east1wel￿ months Irw wtten the nnandal skleMents are suihorfsed for Issue. Jr responslbilttlÈs and the respO￿lb￿lI(1tsts of Ihe Irwlegs with resperj tts Con￿r￿ ¥re d8suibed in the relevant sgctions ol Ihls report. OTHER INFORMATIt)N The trustees are responslbFe for the other Inform8Uon. The olher infomiallon ComPr￿e6 thB informallon Indud8d In the tr￿lee8, annual report olher than Ihe flnanL¥al staleJneDts and our 8udltor's iÉport thereon. Our opinlon on the finantxal sldtemenis does not Cover th8 Olhèrinform4llon and, exGppI lo Ihe Bxtent Othe￿Se expNdtty staled in Qui rept¥t.wedo rk)t exKYess anyfomi ofa&suran￿ cor￿￿￿￿ Iher80n. In connfrcuon with our of Ibe fin8nc18181atements, our responslbllty18 to lead the other Infomiallon and. in doing so. Consider whelhBr the other Information ks M8teiially inconsistent wllh lh8 finandal staièmenis or our knO￿$d98 oblalned In the audll or olh8Thvisé appears 10 btr rngleA811y mlsslalad. If we identlfy such m3lerlal Inconsistencles or pparent matedal mlsslatemenis, we requlred lo delermina vthÈiherlhere is 3 mslerlal misslatetnenl in thef nanclal statements or 8 rnal6rl81 mlsslaltrm8nl oflhe Olher infom811on. If, based onlhe work wehave perfO￿ed, we condude Ihal there L5 a maierlal misstBlem8nl of ihls other Information, we are requlred lo report IhHt faGI. have Mlhlng to report inih's regard. 12

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF YOUTH FEDERATION LIMITED FOR THEYEAR EPiDED 31 MARCH 202S OP11410NS ON OTHER MATTERS PRESCRIBED W THE COMPANIE8 ACT 201 In our opinion, based on thework undÈrtBken ill the o)urs8 of th8 audrf-. the Infonmallon glvén in the Report of the Trustees, which includes the dIr￿lor$, repoEI forthp purpose of ompany law. for tho financial year lor waicb th6 flnanrAal statptTrenls are prep8red Is conslsi8ni with the financial slalements., and Ihe di[￿￿0[$, ieport Indudert wltlmn rhè Report of the Trustt85 ha& been wepaied In accordanca ￿tt) 8ppllcaN818gal ieqtslrèmÈnls. ATTERS ON WHICH WE ARE RÈQUIRED TO REPORT BY EXCEPTION In the lighl of the knowledg8 and undètstsTrding of Ihe en￿rOn￿an1 of the taritHble company and the obtained thè tourse Df the audll, we ha not iderEb'fied m8ts11g1 MIs5¢81em8nl$ In the direGlors' report Induded wiith the Report of the Ttu$tees. have nolblng lo repori In respect ol followirvJ matitrs where Comp9nks Act 21KI8 rnqthre5 us lo reporf I youIf, in￿jroplrth'. ad8quale accDuDling records h8¥8 tholbeèn kÉpt or returns ad￿u8￿(Or our audlthave not been receI￿d rrom branchÈs not vFsited by us.. or lh$ flnanGial stalernenls are nol in agreemehtwllh thè aC￿UnN￿ records and r8lums',or rtaln disdosure& ofirustees, remuTrer8llon s￿tIfied by law are wot mado.. or we have not rernlved all the inforfflatron and explanallons w8 reqwré f¢¥ Dura￿11. RESPOPISIBILITIES OF TRUSTEES As &xp48ln8d more ￿llY In the $18lemenl Df Trusteès Responsiblllues, th6 Iroslèts, who 8re olso direclors of th8 chanlable company for th8 purposes ofGompany law. are respons1b￿ for Ihe prep9rgUon of the flnanrABI stalem£nts an rorbÈlng satisfied Ihgt they glve a Irv8 fairview, and for Internal contrd as the Iruslees deleimlna i¥ nvLes3ary ID enable ihe weparaiion of financial st8temenl$ that are frae maiBrial mlsstalemenl, whther due lo fraud ofe￿Or. In prep&rfny Ihe financial Stat￿￿nIS. th8 IruslBe5 are responsible for a5s8sslng the tharilable cvmp8ny'5 8bifily lo conlln as a gairy concern. dlsclosln9, 8$ 8ppliGabl8, rnattefs r81aM lo golng concern and using the goSng wncèm basis of gccounllng Un￿$8 th8trustees éithèr inleThS lo Ilquldat6 the charitable company or to ￿38e opera￿On$, or have no realisllc a%8m&llv8 bul lo do so. A￿￿ToR's RESPONSIBILITIES FOR THE AiJDrr OF THE FINANCIAL STATEMEMTS Ourotyectlves are lo obtain reasonable assuranM alx)UlwhÈtherlhe financlal slatem8nl8 as a whule are f￿e fmm matedal missialemeDt, whtt￿er du& lo fra￿1 or e￿￿, 3fid lo 155ue an audilorfs wort that ￿cludeS our opinion. Reasonab a$sur8nc8 Is a hlgh lèvel of 8ssuran(E. ￿118 not a gua¥antee that an gudil COllduct6d In accordarKe wilh ISA3 IUKI will a￿ayS deled 8 maleilal mlgstslement when 11 exists. m￿Statement6 can a￿$9 from fraud or error and are u￿side￿d matorial If, Individuelly or In the aggregate. they could rejson8￿Y be expectsd lo Influen￿ Ihe economlc dedsions of usBrÈ taken on basls of IhèsÉ finanG￿l s18iemenls. 13

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF YOUTH FEDERATION LIMITED FOR THE YFAR ENDED 31 MARCH 20215 AUDITOR'S RESPONSIBILITIES FOR THEAUDIT OF THE FINANCIAL STATEMENTS ICONTINUEOI IrregLlarlUes. itluding fraud. are inst￿te$ of nonrfotnpllance vAlh law8 and regu￿tIonS. Wa detslgn prO￿[re$ In Ilne ¥Alh ourrespDn51bllth"es, oU￿1￿8d abtsv8, to det6d maielal mlsslthments In re8ped ofirregularflles. anth￿Ing fraud. The exteni lo %Yhlch our priKEdure5 are c8pable of deleoting Irregl￿a￿lEes, lnrlud1￿ ftaud. ts delamed bel(AY. W8gaiTred an und8rstandltyof Ihp ¢￿ir01$ ihallhèTruslees have Inplacelo pyev8ntand dete¢tfraud. Weety￿red of the Trustees 8boul any inddÈnce6 of fraud Ihat had taken pLH¢e the 8ccounbng perth. The rfsk of Ira￿ nOtFGLwDp￿81￿e wllh laws and wul&tlorts and fraud was discuss￿1 wltNn audit team arKJ tests were planrd and perfoTrned 10 8ddres8 thes8 rtsks We Idenufied the ￿ten￿￿1 farfraud In Ihe fojltymng are8& fflisgpproprl8Jon of cash and olhera88ets. rev￿wed Ih8financlg1 slatements dksdosures and lesled Io suppotting d9￿Me￿all¢nto assess the Compl￿n with) relevant Lqws and tegulaU(nsdls¢ussed aLw. We enquited ofthe Twsts8È Bboul aclual and potentlal IlllgatroTr and dakn5. We perfomied anBlytle41 proc8dLY8& lo Ideoufy any unusual ￿ urt￿pected rel8Uonshlp$ that miyhl 1rnI￿ate rks of materkil ¥nlsslatem8nl due lo fraud. Inaikjiessiry the riskof Iraud due to managemenl oVe￿￿OI1n1QMtI ￿ntrOL￿￿e lest8d Ihe a6VOPtialenessofjourn8lentr as$￿Sed whethei made in m8kiTvJ accourling 88tim8ie$ were indullv8 of a polenlial b￿s. Theie are inherent Ilmit8tions ￿ ow 8udll procedu￿8 described Above. Th¢ morè Ternoved thetgws and reyulations are frcrfr finan￿1 transacllons. Ihe ￿$S Ilkely il 15 Ihat W8 would b￿￿m2 aware of non-compllantE. Audibng slgndards 2180 limil Ihe audllwocpdures iequired lofdentitynon-￿MpllafiCeV1lh lawsand r8gulationslolnquiryofthadirÉdor6 and olherman8gcm8nt and In$￿Ction of legal COTtespond8n(, rfany M4terial mtsstdlttments Ihai arise due tofraud ¢2n b& hardei lo delect Ih8n Ihttse Ihal arfse from airoras they rTray indude dellberalè Con￿aINeD1 w ¢illusion. A fUrtI￿r d88edpUM of ourresponsSbN1116s for Ihp oflhe fin8nd81 statsmènts ￿ located 81 the Fltt&nc￿l Reporting Colln(xl's I'FRC I website at This descript￿ll fomis part of our audllo¢s Ippoti. USE OF OUR REPORT Th1$ ieport Is tnade solely to Ihe chaiitable company¥ members as a body, lfj accordance ¥￿th Chapter 3 of Part 16 of thè CompanieBAct 2006 8nd section 144 of the Charlli8s AL9 2011 and regLdaUons made undèrsBclion 154 of IhfjtAcl. Our Budi¢work has bè8iiundertaken 50 Ihalwe rnlohl sl8lelo the thgrllable company's members those m8llartsvé8 are requii toslate lo Ihetn an audilof8 report and for rbo glher puipos8. To IhefLIFesl extent permVLl8d by law. we do Ml accÉ>pl or 4ssume responSi￿lItY lo anyon£ other than th• GhBrilable company and ihe thari13Ne companvs membars as a boijy. for our audit worf(. for Ihis report, or loi Ihe opinions we havefotmed. Paul Byine BA (Dou￿@ Honsi FCA. Senh)r Stslulory Authtor For and M b6ha(fofAvndigAudst Llmlt6d, Slahmory Aurfitor Date Unll 3. Bulkllng 2. The Cokjny AIITincham Road 141mslow Ch8$hlre SKE 4LY 14

YOUTH FEDERAnON LIMITE CONSOLIDATED STATEMENT OF FINA14CIAL ACTIVlnES (INCLUDING INCOME AND EXPENDITURE ACCOLIP4TI FOR THE YEAR ENDED 31 MAR¢M 2026 2025 Unre8trf¢t8d Funds 2025 Rostrlctpd Pund$ 2025 Total Funds 2024 TOMI Funds Note8 INCOME Oonalions and Ipgacies Incorne f￿M investments Income from charit2bl8 arjI￿t￿S Olh8r income 1,800 10.255 761.021 6LKI 2,400 4,200 10,255 2,070,604 fj(Y) 51,100 50 2,318,451 4,043 1,309,583 YOTAL INCOME 773.676 1.311.983 2 085 659 2 373.644 EXPENDITURE Exp8ndilure on charllable actii%li85 Other fjn3n￿ Eosls 1,339,255 f,028.670 2,a67.825 2209,465 6,483 TOTAL EXPENDITURE 1.339.255 1 D28 570 2 367 825 2 215,948 NET INCOPAEIIEXPEIIDITLIREI 1565,5791 283.413 [282.1881 157.696 TRANSFER$ Gro55118nsf8rs b8d¥e8n funds 753.835 1753.8351 OTHER RECOGNISED GAINSAND LOSSES Actuarial Posses on defined ￿nefIt penslon schem8 120,4171 NET MOVEMENT IN FUNDS 188.256 1470.4221 1282,1861 137,279 RECONCILWTION OF FUNDS Total funds broughtforward 602,639 1,154.162 1,756,821 1,619,542 TOYAL FUNDS CARRIED FORWARD 6B3.760 1474.655 1756 821 The slal8menl of fifiantsa activthes indudes all galn$ and losEes reGognis8d In Ihe yBai. JI kncome and expenditure derfve from conllnulng opBraliDnS. 15

YOLITH FEDERATION LthIITED COMPARATIVE CONSOLIDATED STATEMENT OF FINANGIAL AGTMTIES IINCLLIDING INCOME AND EXPENDITURE ACCOUNTI FOR THEYEAR ENDED 31 MARCH 202 2024 Unregtflcied Fund$ 2024 Rostrfclod FU￿d8 2024 Total Fu#dÈ Nglps INCOME Donallons and legtclè& Income from investments Inewe frorn chadlabk8 acUvlll85 Olher inwrtne 51,1 51,100 50 2?18,451 4,043 50 1,249JOO 2.976 1,06g,151 1,087 TOTAL INCOME 1070218 1 303.426 2.373.644 EXPENDITURE Fxpendllureon charita￿e adm1￿& Other flnanc& cffjsts 1.117.502 e.192 1,091.963 291 2,209,465 6,463 TOTAL EXPENDITURE 1 123694 1092.254 2 2fS.948 IIET INCOMEIIEXPENDITUREI 153,4761 211,172 157,￿6 TR4NSFERS GroÈs transfers b8iween fund5 269.$47 1269,5471 OTHER RECOGNISED GAIKSAND LOg8E8 Acluarfal knsse¥ c) dafh8d b￿8￿1 pens￿￿ stheme 12 12D,4171 120.4171 NET MOVEMENT IN FUNDS 216,071 178.7921 187.279 RECONCILIATION OF FUNDS Tolèl funds brouuhl fotward 386.568 1,232.974 1.619.542 TOTAL FUNDS CARRIED FORWARD 602,639 1.154,182 1756,821 statom8nt of fina)clal 8cIMlle8 IndudÈs all gains losses recognlsed kn th8 year. All Iwome and èxpenrtiiurÉ déli￿ from conb"nuuig acllvllles. 16

YOUTH FEDERATION LIMITED CoNSOLIDATEDANDCHJFThY8TATE￿NT OF FINANCIAL POSITION FOR THE YEAR ENDED 31 MARCN 2026 Group Cha￿ty 2026 2024 2025 2024 hlotos FIXED AsseTS Intsngible assets Tallgible ass&ts Investmenls 14 18 16 3.379 781,552 779,938 218.520 29.269 779.938 784,931 218,521 29,270 CURRENT ASSETS Debtors B8r and ca qy 287.138 623.399 374.3SO 856,714 489,591 533,503 471,102 S￿.496 910,535 I,231,￿4 1.003,094 ¢REDITORS."Amounts falling due wilhln Dne year 18 2f5.816 259 174 85,958 NET CURRENT ASSEYS 6g4,717 971,8 920,950 975.640 TOTAL ASSETS LESS CURRENT LIABILITIES 1.474,655 1,756,821 1.139.471 1,004,980 NET ASSEYS 1.474.655 1756 821 1 139471 1004910 FUNDS.. Unrestrfcled funds Reslficled fU￿JS 7W,895 683,760 602,639 1.154,182 1,049.734 89.737 802.830 402,280 1474 655 1.139471 1004,910 The tru$l8es have prepared group 8ccounls kn acufdan¢e wtth 5ecllon a98 Oft￿ Companies Act 2OQ6 and 8ecti¢A 128 of the Cha￿￿88 A¢t 2011. Thes6 2ccoun18 are Prepar￿ attwdanc6 Ihe Spewl provlslons of Part 15 ¢f the Companles relollng to Small componbs and conslllule Ihe annu￿ a¢￿￿￿18 ffjqulred by th8 CompanE6 Acl 2006 8nd foriir¢ulalion lo memb8r8 of Ihe company. Thg notes pages IP to 39 lom p8rt of these accounts. Appro￿￿ by the Board olTw8teB$ on_ 819n8rJ on It8bÈhaif by., and A6P Mat￿n B Pir¥on Ch8kn1

YOUTH FEDERATION LIMITED ¢ONSOLIDATED AND CHARITY 8TATEMENT OF CA8H FLO FOR THE YEAR ENDED 31 MARCH 2026 Group Charfty 2025 2024 2025 2024 Note8 Co4h flows Irom opprotlng •ctIvIt￿¥ Nel G8sh l￿d Inl I9￿[91ed frLYn OP81allor 23 1226,6561 59,254 161,9981 279,639 Cash Inflow8fMm InYè8tikg aCtIv￿l*S Purchase of lenglbl8 a8setÉ Interest rèceived Interest paid 116,9141 1D,255 176,0961 15,2501 10.255 134,3351 6483 82,579 cash flow8 from Ilthanclng a¢tlvltlos Repayment of borrowSngs (18,3561 IDecr8a681 IlncreBs£ In rAsh and cash £quivafen15 1233,3151 1101,8811 156,9931 245.304 Cash and c&sh gqulwalents at beglnning of ypar 23 858,714 958.395 590, 345.1V2 Cash and cash 8qulval¥nts atènd of ytrar 23 623,399 656.714 533,503 590,496 18

YOUTH FEDERA￿ON LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MAR¢H 2025 1. SLIMMARY OF SIGNIFICANT ACCOUNTIKG POLICIES Charlly InlomTratlon The YOU￿ Federation 1$ 8 reglsierÉd tharity 1114Y2311 and pr￿Ste W￿panY 1078049161 IINNtsd by guardnlee Incorporatèd in Fw13nd and Wales. The princlp81 address Is 20-21 R085ffl0Fe Bus¢rEss Wllagtr, Elksmoie Port, Cheshire, CH65 3EY. The Charflable Companls fiftanGial statements havè been prepoied InwMplLance ￿th the CharSlles SORP (FRS 1D21 is5￿d 1 Jawary 2015 IuFKfale bullelln 2. effective 1 J8nuary 20191. (kn 6 Oclob8r 2011, the Youlh Feder&llon foicheshire. Hall￿. Wathglon and Wirr81 (charity numb8r 1143231- 218nd Our Space Macdesfièkl Ich9ri1y Mmber 1143231-fl bec8rne con511tuent charities of Youlh Fed8r8tion Llmilèd by 3 orderv1￿er sectlon 96151 of the CharSb"es Act 1993. On 5 Octuber 2023, Iha LOr￿sTa¥emerS WOOd￿d• Youlh Centre (charity iiumber- 1143231-31 w8$ closed and allfvnds weie IrBn&ferred lo Iht parerrt. In attordance wilh Ih8 Charili¥s SORP, IhB consbluenl ¢hartllos have been 3Gcounled for as branc1￿5 of Yolth Federatlon Llmll•d and as SUGh their Indivldual tran￿ClI9￿S and balancts have been aggreggled with IMse ofyoulh Federauon Umifed as if they have a￿ayS formed a single ¢harfly. Youth Fed&ralion Limlled 15 81s0 Ihe solt shaiehokter of the Iradlng enbty Changing Yowg Llves Llmiled Icotnpany number 083382481. No separattr SOFA h8s been presented for thè charilablg Company alone as peTm1ttwJ by Sectlon 408 of th8 Companies Act 2006. The nèl deficltfor the Charlty for thè y8ar before olher recoEnls8d gains and losses wa$ £206,90712023124- suiplus £407.0771. RefèrenL& lo 'Group' or 'Consolld8lèd' m8an$ Ihe paronl charltable compgny, 911 finked charities and Ihe s￿b51d14ry undertaklng, Changlng Young Ltyes LimiiÉd. R￿feren￿& lo "Charffy" means the p31enl ch8rflabl& company alom. 1.1 Accountlng tonventlon The finanu81 statèments have been prepared In dixotdorKe wlth Ihe tharws goveinkng doojment, Ihg Companie% Ad 20(K and "A£countlw and Reporting by Charib8s.' Stalemèni Df ReGommended Piacllce appliGable lo charilles preparing t￿traGGO￿￿ts In accordance with IhÈ FlnanrA81 Reportlw Standard appl￿ble In thè UKand RèpUblicollrel￿d IFRS 1021 las amended foraccounlkng p8riod$ commenclng froffl 1 January 20191. The ch8rftabl8 tompgny 18 > PU￿1¢ Benefrt Enlity as defined by FRS 102. The fflnancial slatemènis are preparpd in slerflng. whlch ig the fuDcUonal curlency of thè tharity. Momlary amounts in Ihese flnancial 8tai&mèni& are rovnoed lo th6 nèarest £. Thè flnanclal statsrnent5 h8￿ b8en prepared und£r the hl$torlc81 cost Convention, modlned lo In¢ludÈ Ih valuation of certaln l(Mn&&l insituments al falr valu8. The rxintipal accoynllng polldès adopted are sal out b81ow. 1.2 Ba¥ls olcon¥olldollon The tonsolldaled ￿nanCIal slalptnpnts include ihe results of IhÈ Charivs wholly owned 8ubsldlary undertaklngs and Ilnked chgnlles foiwNch Youth Federati￿ Llmlled Is solè corporats IruFlee as lu%ted. l slalements aré made up lo 31 Marth 2025. All Intra-gioup trafis2cllons, balanceg and wraallsed g8lns on IraDgaGtions b8tW68n group entHlg$ ai8 8llminaled Gcinsolldabon. Unrealised losses are 8580 el1mTnat￿I unless the Irans8¢llon provid8$ evidence of a Impalrmènl Df the asset transferred. .3 Golng concorn Al tho Ilme olapproving Ihe flnarndalslalemenls, the t￿leeS have 8 i6ason8ble eXpectat￿n U)al the Charity has adequate resources lo Contin￿ in operallonal M5ten￿ lor the foteseBable future. Thvs the Irustees cO￿lnue to adoplthp going con￿rn b8sls of ac¢othbng ui preparing the finandal staiÈmÈnts. 19

YOUTH FEDERATION LIMITED NOTES TO THEACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026 I. SUMMARY OFSIGMFICANT ACCOUNTING poL￿lEs l¢onl.I 1A Chartrkble fvnrts Unreslrl¢led funds are available foruge al the d58uellon of the liuslees In the furth8ranGe ofthegenei￿ objBcb"%ES ofihe Ch8rlty. Restrlcted funds Bre sublact b restridions on Ihelr expendrfure Imposed by Ihe don(Y OT through Ihe81ipulaled leiffls of tho conlraci orappegl, t)etalls of Ihe nalU￿ and wtpose Dre￿ restrlcted fund are set wl In nole 20 orthe 8Ctotsits. 1.5 Income Incom8 is re￿nised when charity ha& @nltllemenl lo the tunds, 8ny performonc£ Co￿[140nS allachÈd to t lfrms of Income have beBn mel.111s probable Ihatffte it￿0￿e TrMII be fec&fved. and the amount cBn be measured retlaw. Income frotn ch&til6blB aclivities Is deferred untit ertlitlemenl to Ih? Incom8 ha8 passèd re¢efved kn For dor¢allon$ to be reoognL8ed thg ChaAty wlll have been nohfied of Ihe amounts 8nd Ihe selllemenl date In Wr￿ng. If there ar6 conditions att8Ghed lo th& donallon arKI this requires s level ofperformance b8fore enllllem8nt can be obtained then income is deferiad un￿1 those condition$ are luuy m81 or tha fulfilmÈM ol ￿0$e condltlons l&within the conlml of the charfly and il is probaNe Ihal Ihey wll be fulfilled. In(J)me from governm&nt and olher grants, whether c8pllal' grants or'r8venue' gr8nts, Is r8cognls8d whèn th8 chadly has enU118menl lo ihe lunds. any perfDmiance condlllons allachgd lo th8 gran16 have bgen met. 11 1$ piobable Ih81 tha K0￿will be rfy(4ved, 8nd the am￿Thi c8n be meesvred rellably and Is nDI deferred. Inv6sbnent income arises from Ihe monlas held in the Charflyb bank déposlt accotsni ha5 been reCognBe￿O￿ a ￿￿1V￿le basls. Donatèd fa￿111￿$ donated ptofessiDnal setvlc8s gre recognls8d In income al Ihelr falr value when their econornic benefil is probablè, It C8n be ffje8sure(S rellably and th8 Chafily has CDnlrol over ihe Ilem. Faiivalue is deterrnjmed on ihe bas￿ Df the value of the gift lo Ihe Charity. For example the afflount Ihe Ch8rfty would be illlng lo pay in tho open markel for fadlllles s8nlce8. A coffespondiro amount 1$ recogn￿E￿ In Bxpendllure. 1.6 Exp6ndiitsrè All Expenditure Is accounted for on ￿ accruals basls 8nd h88 b8er¢ d8sÈrfiÈd utKler headlngs that a4￿gate all costs ielalad to IhÈ talegory. Expendllwe Is ieGDgnised whete there 15 8 legal or conslrtsetwe oblig8t4on to make payrnenls lo third p8riles,11 Is probable th8111￿ sellem8nl ￿11 bB and Ihe gmounlof the obllgaiion be megsured rellably. It Is categorfsed LTrdÈi Ihe lollthv(w h&adings'. - Expendilure on charf18ble actwities indudes costs associated wllh tr￿delivery of the Charlly ytyjlh wotk proie¢ls undertak&n to lurther the purposes of lh$ Charfty and lh￿ra&SoCIaled support costs. - Oiheroyndllure ¢epresents Ihog8 liems not fallh)g Into aw otherlwdiry. Irrecov8rknk8 VAT Is chgrged as a cost against the Bdlvlly forwhich the expendllura was Inoxied. Allo¢atlon Df $upport ¢08t8 SuppDrt costs are those funcllon$ that assist thB work of Ihg charKy Lwt do not dtreclly undertake charliab aclivllles. Support costs k)dude beckoffic8 costs. financè, persDnnel, payioll and govp.manch costs which supptyi thè Charivs actIMI￿S. knere siipwrt CO518 ￿nn0t be dlrecuy aurlbuled lo particular he3diiig$ ihay have been allocaied on a wo-ralB ronsi51enlwllh use of the resour¢8S. 20

YOiJTH FEDERATION LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ILonLI 1.7 Intanglble llxed assets Oiharthan goodwlll Intangible ass818 acqui￿￿ separ&lvly from a business aro retoyntsed al G051 are sthsequerlly m&a$ured at cost less a￿￿￿laled amDrtEsabon at￿m￿al￿d vllp91mi8nl108s85. Amortisalion wa% reujgnlsed $0 a510 wrllg off IIIB cost orvalualion olassets lèss Ihelr resKlual vafws ovèrtheir uselul lives on the fojbwlng bases and ￿ now fully smortiS8d.. Sofiware- 3 yea{8 str8lghl Ilné 1.8 Tanglbfo flxèd assets Tanglblt fixed assets are slted al tost less 0GGuNulal8d d8prÈtiation. 0gpred8Uor> is provdpd on 811 tsnyib fixed assets. at rale$ ￿[GUla(e￿ lo wrlte off the ¢oÈi. ￿s$ esUmal•d residu31 value, of each assèt evenly over Ks expected useful IH&, Ès folltbW& offi￿ equlpm8nl and Gotnputsrs T&nants' improvements Long baseho 16% rÈdvping balan¢è11-3 years stravJhl the Ov8r Ihe ￿3s2 term Over lh6 laase tsrm Thè Group has begun the appli(2fiM process lo obtah ￿annIng pemil$sbn lo o)nstruot a ywlh ￿tre on the Our Space fvlaxlesfidd land. Thish35been cl8sslflwJ asanA6el Lknderconslructthand as such nod8preaBllon 11 be charged on Ihis until the as88t18t0mp￿lÈd. L￿rt Indude<l Inlh? 8bov8 is InGludeif atfalf V81ue. Th8 assoc14ted hlslori¢9ain on valualH)R Is recorded the rvthuat4M retsw¥8. 1.9 Irwejlmonts lTrve$lmènts iDsuWtharf88 Ira w&lU￿ 8tCOSl16&5 W0￿$10n forlmpalrrngnl. 1.fo Dtsbtors Trade and olhèr debtors r8coonised 81 thè selllemenl 8mounl dup. Any arlslng froth kmpairfflenl 8r8r8cogrtsed in gxwditure. 1.11 ¢redIto￿ and provlslo Credllors Pro￿$10n$ ar8 ￿COgnIsed wh6r& the chytlty has a prescnl ob￿gatIOn re5u111ng from a pasl pvenl thalwill probab￿ ￿sU11 in the Iransfer of funds to a thir¢ party and ihè amount due lo sellle Ihtr obllgauon can be easured oresllmaiÈd ieli8bty. Credilors and pr9V￿10￿5 are norma¥y re¢ognised al IheSrseit18m8nt BmDunl. 1.12 Flnonclal Instrumpnts The chartly only has finanGI819s56ts 8nd financial liabillEe$ ol a klnd Ihatq￿d1lty as bast flnantxal instrunenl8. Bas￿ fin6Doal 1nstnJmenis are ir¥h￿lY recognlsed et Iian53Ction value aNJ sub￿quent￿ rneasurtrd ai Ihelr tsettlemenl value. 1.13 Operatlng leas09 Ftenlals payable underopeiaUn9 F8ases are charged Inlh?SOFA on asiraighl Ilne basls ovtrihe term ollhe lease. 21

YOUTH FEDERATION LIMITED NOTES TO THE ACCOIINTS FOR THE YEAR ENDED 31 MARCH 2025 I. SUMMARY OFSIGNIFICANT ACCOUP￿ING POLICIES Iconl.) 1.14 Pen$lons The ¢harilyoperates a defined ¢ontrlbubon plan fortFE bentfit of115 employees. ConlrbuNon& are eKpgrtsÉd 85 IhÈy become payaNe. Th& (arily us&1 lo olfer& defiftÈd benefit ffnal $4ary sch8m& for the bewfilof(Yrt8in employees. Thls 8chÈme 1$ no longer offered lo eM￿0ye@s. Th8 definod benefftsthemevffds Ihe Cheshire Penslon FurKI, whlcfv1s&mLlr-eTrwbytrfinal 9gIAryÈch&mewhera the share of 88setsand Ilabllili8s applicable Ioihecharllywere ￿enti￿&d by an EctU8rlalvalualion. Tha8S5ets of thg scheme ore hèld sÈparalely frum Ihose of 6aGh enTrployèr ￿ a fur￿ sdmlnr6tered lor thé ￿nefIt of Lwl Authority employees 8nd those other $¢heduled br￿￿$ Is s#￿￿￿&1&[el In ateordance wlh Local Governmenl Penslon Scheme l LGPSI Regulalions 2013. The chartiy made a payment on 29 Febiu8ry2024 of£31.0001o e￿inguIsh 811 èxlsiing and future LGPS118bllthes 88 a resL*I Youth Ftderalion ￿ no longei a participaung employèrin the pension fund. 2. JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY In the ap￿iG￿tiOn0lt￿9rOup'S attounting PDlicles, the dlrectorsaw requlred lo make B51unale88ndjudgement8. Th8 esbmales a￿ based on higtoricsa experl&n¢è aod other relevant f8dors. AGttf31 resutts may diffw frLNh th￿e estimates. There arè no key estimates or 8ssumptlon5. 22

YOUTH FEDERATION LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED al MAR¢H 2025 3. DONATIONS AND LEGACIES 2025 Unrestrlcted Yunds 2024 UnTostrlcted Fundg Restrlcted Funds Rostrlct8d Fund8 Group Donalions from inolvkluals and corporates.. Youlh Federallon for Cheshire. H8110n, WartinglonAnd Wrral Our spa￿ Ma¢desfield Other 50,100 1,000 2.400 Toial fvnd8 Charlty Donabon&fiom indIv￿U81$ corporates.. Changing Young LNes Limited Lord'6faverners W(*)dsld8 Youth Cenlre 196.030 251,466 127,714 379180 196 030 Tolgl fundB 4. INCOME FROM INVESTMENTS 2025 Llnre8trfclod F￿ndS 2024 Unrostrfcted Fund8 Rtstrlctod Funds Ro8trlcted Fund8 Groyp Bank interest recdvab18 10,255 50 60 Totsl lunds Charity Bank interest recelvab 10,255 Tolgl funds 10.255 23

YOUTH FEQEBATION LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2D26 & INCOME FROM CHARITABLE ACTIVITIES 2026 UnreBtslcted Funds 2024 Untsstrlcted Fundi Rèstrlcted Funds Rèstrlcttrd Fufids GTOUP Youth F8d8ratlon ForCke8hl¥ Halton, Waiilnllton and Wlrral Central Support Cornmunily Learning Arele Foundation 11,793 8,300 2.785 4.000 20,093 16,785 Youih Club Support Infirigl Youih Etnpowerment 24,750 Youth Educ¥lion and DeVelop￿ent B8Gk On Tr8rk Belter Start BBC Chlldren In NÈed S(ool$Aclivlly + Adult Community Leainlt NCS Enfichrrenl Pilot Living Your Bgsl Life Mental Health &Wellb81 Mulllplywirral Spolllghl Pwect 25,000 14,342 17,401 77,000 6,293 44,719 13.508 73,2?9 44.884 8.955 fO.ODO 10.000 30.000 50,480 8,000 19,897 104.280 30.000 200 Green Amb25sadors Pi19rim Trust LimillÈss You Cyber Safety Charfes Hayward Foundatlon B￿lding AsplralionÈ SafeguardirLg ChildreTr parb*rship Engineering The Fulure Green Shoots CW&C Men181 Health CWVA Neurodfversily PallYw8y CCF Re..Fo￿S CWCC Employrnenl 0￿￿nN9$ 88nk ofArnerfca 30.400 17,404 20.000 25.000 28,926 20,325 2,000 9,998 7,380 5,000 25,220 19,000 39,752 169.70B 293,35e 381.431 189.799 318,1Q6 3g8,216 24

YOUTFI FEDERATION LIMITED MOTES TO THE A¢¢OUNTS FOR THE YEAR ENDED 31 MARCH 2025 5. INGOME FROM CHARITABLE ACTIVITIES Icontlnuedl 2025 Unrestrlctsd Funds 2024 Unrestrlct6d Fund8 ReSt￿tI&d Funds R88trlct6d Fund8 GrOuP{￿nI1￿￿dj Youth FodgTatlon Llmltgd Active Ch25hl B3nk afAmeric YA-YFF c)rher Careers & Engagement Progr8mma- NHS Seelec Talent Match Thls Is Yotsr Lifè Wesimlnsler Foundallon Back On Tra(* LEP CEC Prolects Warrington BC UKSPF CWCC UKSPF Talent M8l¢h Plus èAvlliply- St Helens t4align81 Lollery- Mental Fballh CEC UKSPF Cheshire You¥w Carers- Mentsl Heal [￿Ke ol Ed￿burghAWard Grant Sthem& CWVAIICB- Mental Healtt)- Norfhwlch & Imnsford 12.000 12,000 60,9e8 6e,844 237,205 21,798 2,000 78,555 76.045 72.751 367 50.000 82.784 25.003 5,000 70,000 120,0(10 228,697 6,399 129,158 75,488 78,870 214,145 50,OIMI 101.361 24,9É 66.4n 25,000 51.347 8.995 88,045 9W.8 107.537 851,084 Changlng Young Lfves Cheshlre & Warilnglon Hed96 N811on81 Cld2en Sèrvlce Caroors and EniÈrpri%e Company LSIP- SCCC The WedgeAcces8 Ckith 22 EFLT Cheshire CEC LEP Projects OthÈr 228,359 458,429 35,309 29,304 152,213 925.780 81,e83 54,060 8,916 2.71 483.177 901,614 Owr space Mgcrlgsflvld Olher 887 587 TOTAL 761.ff21 1 309 583 10691S1 1 249 300 To181 2 070 604 2.318.451 25

YOUTH FEDERATION LIMITED NOTES TO THE ACCQUNTS FOR THE YEAR ENDED 31 MARCH 2026 6. INCOME FROM CHARITABLE ACTIVITIES IconUnu8dl 2025 Unrg¥trfGled Funds 2024 Unr88trlct•d Fund$ R95tvlctgd FU￿d¥ R6¥lTl¢tgd Fuds Charlty Aclive Chèshlie Bank ofAMeDca MYA-YFF Olher Careers & EngagenEnt Programme- NHS Se&tec Talent Match Thls l&YourLife Weslmlnsler FomdatK)n k On Trar LEP CEC Projed W8rDn9lon BC UKSPF CWCC UK SPF Talent Match Plu5 Multiply- Sl Hder Nallonal Lottery- Menlal He811h CEC UKSPF CMIAllCB- M8n181 H8allh Ouke ol E(SlnbufohAw8rd Grant Scheme CVWAIICB- M8nlal H8allh- Northwlch & Wnsford 12,000 12,CKX) e0.988 66,844 237,205 21,798 2,ODO 78,555 76.045 72,75f 357 50,000 82.784 25.OD3 5.0 70,0 120.OLKI 228,697 6,399 129.158 75.488 78.870 214,145 50,000 101,361 24.998 68,473 25,000 51,347 8,9è5 167.537 Tol81 fuTh 1,078,935 f 018.621 6. OTHER INCOME 2Q26 Unrestrlcted Ftsndts 2024 u￿re*t￿¢t¢￿ Fund$ Restrlcted Fund8 Rètstrlctsd Furhds G¥oup MtsceHaneous income 5(X) 80D 1.(67 1,067 Tol&l tunds Char#y Mk8cel8neous incothè 300 30D 1,056 3W 26

YOLITH FEDERATION UMITED NOTES TO THE ACCOUPITS FOR THE YEAR ENDED 31 MARCH 2026 7. EXPENDITURE ON CHARITABLE ACTIVITIES 2025 Iloto Unrestrlciod Fundg 2024 Restrl¢ted Funds Unrestrl¢tg F￿nd$ Reslrlct9d Funds Group Slaff o)51s Oih£r Gosls Govem8nce co$15 11. 881,049 413.170 810,344 218,226 644,921 440,798 931.831 158.970 1 339 255 1 028 570 1 117502 1 091963 Tolal funds 2 367.825 2 209.485 Charity StÉff w5ts Olhercosts Governance costs 395,835 83,807 25,911 505 552 547.501 99,705 337,120 77,095 25,092 440 208 520,233 31,340 647 208 551.573 Totsl funds 1,152,759 991,781 8. GOVERNANCE CO8T8 2026 Unrotstrlctèd F¥Dds 2ts24 Unrfrstrfctod Re8trletèd Funds Re8trl¢tsd Funds Group IpptiDgs 8nd tx>nferences ALMJElor's rernureralion Prk)Fye4raudiloi'$ ¥emuner8lioD Pfolesslon81 leo81 fees Olhergovemani* costs 6.600 16,320 4,610 14.790 9,120 13.090 900 11,276 925 237 31.783 Total funds 45.030 Charfiy Meellng5 and wnferences Auditor'& ￿mUnerat[oN Prior year audilor's rnuneralion Profes$lon81 and legal fee5 othar yov6manc• ￿$[S 5.589 1,740 4,610 9,ODO g,120 8.8L12 11,276 1.1D7 25.9g3 25,911 rot81 funds 25,911 27

YOUTH FEDERATION LIMITED )TES TO THE ACCOUNTS FOR THE YEAR ENOED 31 MARCH 2025 9. FINANCE ¢osrs 2025 2024 Unrbstrleted FU￿rf$ •J￿r&StrIct Funds R8Stiktsd Fu#ds Regtrtcted Funds Group CXhÈrlnlwest 291 291 Tolal 6.463 Charlty other Interest To181 funds 10.TRUSTEES' AND KEY MANAGEMEKf PERSONPIEL REMUNERATION AND EXPENSES The trustets neilher rec8ived nor walv8d any r8munerallon during Ihe year12024.. £nill. Th? Iru$l888 dld not have any expens85 Ieirnbursed duiing the ye&r12024.' £nirJ. Thè kay management Fersonnd of Ihe Charity dura￿ lh8 Yearc0￿p￿sed truslBe$ of Youlh Feder811on Llmlted and thè senlor leadershlp 10am l.e. Ihe Chlef Executive. Head of Op8raUw Support, Dir6CtOf of Fun¢Jralslng. F¥iawal Directorand the Director of Operations. Th• lot81 amount of employee benefits linduding emp￿yerS national insuran(* co￿rIbutIOnS and employer penS￿D Gonlributionsl rectiwe# by th• sgnbr le3der5hlp team linduding benefits piovld8d ty Youlh F8derallon Llmil£d, Youth Fgder8tion for Cheshira, Hallon, Warrlngton and WINal. Bnd Changing Young Livps Llmiledl was £315.099 12024." £350,9921. Thls lotal relaias to the man4em&nl of the larger Youih F8de¥al￿n org4n￿oI10￿, wlxch ndud8s Youth Federa￿On Llmited. its linked Gharilies and Changing Young Lives Llmlled. The nutnbar of?mployees whose employee benefts12xcludlng etnployer pen￿0￿ costs) 8xceed6d £60,000 was.. 2026 2024 £90.001- £100,000 Contr1￿110n8 pakj ￿ mnay pvrcha8e penslon 9chemgs In re¥>pct of 8mplo￿&S 8mount8d lo £8,436 12024.. £8,1￿1. 28

YOUTH FEDERATION LIMITED NOTES TO THE ACCOLINTS FOR THE YEAR ENDED 31 MARCH 2026 11.STAFF COgTS Qroup Cbarfty 202S 2024 2025 2024 Wages and salaii8S &￿la1 se(urily costs Penslon CDSts 1.470.812 129.803 1.377.320 117.047 82.385 1578.752 20.17f 72,839 50,327 943.337 744.514 65.948 48.991 857,453 1691393 Numbor olernployB The averig8 monihly number of employees 8niJ lul1.lime eqUI¥a￿￿1S during Ihe Yea[W￿ 4812024.. 461. In addltion. a Qigal deal ofllme. the value of whlchls Nnpossible lo rel￿1 in Ihese fmdal st¥l&ments, Is ()n8ted by n￿b￿r of wlunlee¥s Mroughoutcheshlre, Halton, Warrlrolon. Wrral Msccle&dd. 12.PEM8ION COSTS The Youth Fodeialh)n for CheshiFe, Hallon. WaTrington 3nd hxd an obllg81ion lo fund any sttortfall In pensloo benefls payable lo ex-employees inlhe Ch8shlre Penslon Fund. part of the local government scheme, a mull- trmployer defined benefit final $81wy scheme, where the share of trFÈ assèts Ilabllilias Èppllcable lo th8 charity ha% 8n k18ntlfled by an actU8rlalvalualK)n. In accordsncewiih Ihe local govetnmenlpenslonsthprne regulatiotLS, Ch8shlre Wa51 and Che51erCouncll adminlslers the fund. The Gh8¥ily tDade 3 p3ymEnt on 29 February 2024 of £31,WO to trxlngulsh all exk5ll￿ and fviure LGPS tgbilibes ar as 8 re5uII Youth Feder8tion is no lonyera partiGipating employer In the p8nslon fund. Therè are no employee membws oflhe scheme 8nd ihe sch8me l& now dosed to Èntr*ts. Amounts recOgrsls￿ In the SOFAwere 35 folkiw5.' Group 2025 2024 Recogn15￿ irn 01h￿l￿SseS 12D,4171 Tol4 nel Ios8e5 rerknynl&ed 20.417 29

YOUTH FEDEFIATIQN LIMITED NOTES TO THE ACCOLINT8 FOR THE YEAR ENDED 31 MARCH 2026 12. PENSION COSTS Iconttll￿dl There were no amout)is rtrcognlsed in S18tetnBnl of F￿ancIal PO￿110￿ al eithe¥ year end. Chaw8s lfithè presenlvalue of Ihe tsfflned berEfilobllosLbnswere as follows.. Group 2025 2024 Openlng delhed benèfll obliqalion 1343.0(N)I 31,000 312,ODD Close down of plan obliggligns C$[￿l￿g defined benefit ablalio Change&in thefar value of the pen￿On pkn asselswer8 28tollows'. Group 2025 2024 ening plan a5selE Contribution5 by tharity Close ol plan 8ssels Adukilal loss 326,000 8,417 1312,0001 120,4171 Cbsing plen ¥B8et5 Th8 Group also op8ralts a Sl8keholderscheme Tnanaoed by Avlva a5 9 defined conlthullon schBme. Conlrlbulion8 payabl& forthe year ar• charg8d in the Stslement of FiDandal Activilles undgr the h(4adlng"Charilable aGttwlles". The Charity no k>ngeroperales 8 defined bewfil pensbn schame. 13. NET IN¢OMEIIEXPENDITUREI FOR THE YEAR Group ¢harlty 2025 2024 2025 2024 Dapr&cJallon Arnortusation AudiloTE' remunerau Audit Non-audil Previous yegr 18.526 3.379 26,449 8.109 12.029 18.967 13.800 4.200 9,120 9,920 5.500 1.740 3,500 9,120 30

YOUTH FEDERATION LIMifED MOTES TO THE ACCOLFNTS FOR THE YEAR ENDED 31 MARQH 202S 14. INTANGIBLE A$SErs Softtware TDtsI At 1 April 2024 aNI st31 March 2￿25 24.927 24.327 AmortLgatlon Al 1 April 2024 Chaige for year 20.048 3,379 20,948 3.379 Al 81 M8rch 2024 24.327 24.327 NetBook Valu At 31 March 2026 J 31 M8rth 2024 3,379 3.379 The Charity had no Intanbla Ox8d assèts 8131 Mkrth 2025 or31 Marth 2024. 16. TANGIBLE ASSETS GTOUP L8nd& Bulldlngs PropBrty Improvements Ag9 Undèr Con8lrn¢iEon OtriGe Equlpment 08t Al 1 Aprll 2024 Addilions 2fe,470 32.55 548.299 10,716 184,995 6,198 980,322 16.914 131 Marth 2D25 216,470 32,558 557.015 191,193 997,296 Dgproclatlon Al l April 2024 Charge for year 19.843 2,165 30,293 148,634 15.866 198.770 18,528 Al 31 M8r¢h 20 22,008 30.990 164,300 217,298 Net Oook Value Al 31 March 2025 194.462 1,568 557.015 26,893 779.938 At 31 Marth 2024 196,627 2,265 546,299 36,1 781,552 31

YOUTH FEDERATION LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 16.TANGIBLE AsseTS ICONTINUEDI ChgrSty Loa8¢hold Land & Bulldlngs Lfra$ehold Improvemènts Offl¢e EquSpment Total C05t At l April 2024 Addition5 95,140 5,250 95.140 201,280 194,482 1.566 At 3fj Marth 2025 194,462 Dfjpr•clatlo Al 1 Apfil 2024 Ch&rge lor the year 85,871 12.029 65,871 12,029 At 31 March 2025 77.000 Not Book Valu• 31 March 202S 194.462 218.520 31 March 2D24 16. FIXEDASSET INVESTMENTS Youth Federgtion Limlled ovms 100% of Ihe Issued share upllai of Chan￿￿ Young Llves Lirniipd (b￿n9 one ordinary £1 share). Thls ¢ompanywas Inco￿¢￿¥1e￿ on 20 De￿jllbeT 2012 and ils priKipal acllwlywas ihe dellvery of th8 NCS programrne. Youth Fadoraiion controls lirh%ed cha￿lIeS.. Youlh Federglion for Cheshire. Hallon, Warrlnglon and Wrral. 8nd Our Space MaGcleslield. On 5 Ocfober 2023 Th8 Lord Tavtm•rs' Woodskle Youlh Centre w¥ dosed and all lunds transferred lo Youih Federallon Llffjlled. The tesuEts forthe oontrolkd enlili8s for th8 y8ar&nded 31 Maych 2025 are a5 foll¢)ws'. Our Spa¢ Mgcclesfleld Th8 Ltrrd. Tavgrnors Woodtslde Youth C•nlre Youth Fodoratlon for Cho8hlr8, Halton, Warrfngton And Wlrral Changlng YDun9 Llves Umlted Compbny numbèi Charlty ￿llMber WIA 1143231-1 WA 1432314 NIA 1143231-2 8338248 NIA Forthe year31 March 2026 Totsl Income Totgl expendllure suwlusllder￿I1} Olh8r mov8menl In lund Tolgl movÉrnwt In fvnds Net assets al 31 Marth 2024 Net assets al 31 March 2025 2,987 33,115 130,1281 508.155 692.774 1184,61YI 543,31B 549,268 15,9501 196,030 1201,9801 130.1281 534 798 504,670 1184,6191 217104 32.485 201.979 Forthe yeor31 MorGh 2024 Totsl InrAIMe Total expendilure Surpluslldeficlt) Olher rnovemenl in furKIs TolHI muvern8nt funds Net a55ets a131 Mairh 2023 Net assets al 51 March 2024 1,007 451,336 16.742 165.4071 961,649 71U.183 251,466 251468 153,4971 (2.7701 127,714 1130,4841 153.4971 5S8,295 534,798 185,8241 302 928 217104 32

YOUTH FEDERATION LIMITED NOTES TO THE ACCQUNTS FOR THE YEAR ENDED 21 PAARCH 2026 17. DEBTORS Group Charfty 2026 2024 2026 Trade debt￿8 Accrucd Income Olhér dèbtors PiÈpaymÉAts 205,796 48,683 8.976 23,681 132.445 214,954 25.617 411.683 375.6514 19.635 48,132 91,795 3f7,334 13,841 26,951 287.136 374 350 18. CREDITO￿.. AMOUTrITS FALLING DUE wifHIM ONE YEAR Group harfty 2025 2024 2026 2024 Trade crediiors Other credilors Income reGEW8d in advancB Ise8 note 191 Olhert3yfys and sewrlty 71.376 62,123 66,578 84,e80 17,149 12,198 27.072 15.463 70,932 77,991 52,799 25,￿3 11,387 29.721 18,420 215816 259174 85,958 1g.INCOME RECEIVED IN ADVANCE Group ¢harlly 2026 2024 2026 2024 Bal¥nc8as at 1 Apr 77,997 124,132 25,003 50,000 Incoffje deferred in curr8nl parlod 52,799 77.997 52.799 25.LK13 Amounts released lo income trom previous perioil 159,8641 1124,1321 125,0031 150,0001 Ualance as al 31 March 77.997 52.799 Income recelved In advance r8￿CtS g¥anis Irrtome spedffc performart￿ crKKllllons. A summary Of￿ deferréd Income Is shown b810w'. Grotsp Charlty 2025 2024 2025 2Q24 Back on TraL* Tsrgeled SupportAnd InteNenllon SeNk8S NCS EPP CEC LEP Ment81 Health NCS Progr8mme Voluntary Seclor- NW PledgeAcees5 27.799 25,003 27,799 25,003 18.133 18,133 18,388 3,000 13,469 5,000 5,000 20.0 70,932 33

YOLITH FEDEJIATION LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR RNDED 31 MARCH 2025 20. MOVEMENTS ON FUNDS TIE Rest¢ictsd and Unrestrictad F￿dIng baJance5 Shown M the SIBternentof Finandal Acti￿11￿5 as 8t 31 March 2025 8re up of lh8 ftsllowlng bklancÈs'. GI0￿p. 21126 At l Aprll 2024 Inrom• E%pgndlt¥ At31 March 2025 Transf•r¥ Youlb Federatlon Llmlted Talent Match Plus MYA-YFF CWCC UKSPF Warringion BC UKSPF BaL* On Track LEP CEC This Is Your Lrfe We5kninster Foundat4on Caieers Engagement Piogramme- NHS Talent Match MuKlpty-Sl Helen5 National Lottery- Men131 H8851h CEC UKSPF CWrfAJIC8- Mental Healih DukB of Edlnburgh-Award G¥ant Schpme CWIAIICB- Mental Walih - Nortlwich & Wnsford 142. 228,897 66,844 120,OIK 70.0 25.0(Y3 5.0 50.0 82.784 P35.8171 127.3701 1135,4801 139,4741 1136,8981 165,7461 Iso,ooii 173,4731 184,5791 B,897 16.698 25.000 24.998 68,473 71,610 52,901 12P,2541 115,3841 1110.0891 41,667 34,493 2,000 367 6,399 12.0001 13451 11.3891 4,977 129,158 75,488 78.870 1101,9381 120.6671 185,6151 (27,22VI 154,8211 6.745 8.995 13951 8,800 41,265 120,6421 120.6431 402 280 647.206 856.227 Yoyth Federatlun For Chèshlré, Halton, WarrIn9t0￿ Wlrral Youth Educabon Youth Club Suwort General fund 24.279 448 293.380 24,750 1330,5421 117,7071 95,019 82,112 7,241 IY2,37Q 318306 348,249 Our Space Ma¢closlbld Gen8ral Fund Ravaluallon Reserve 448.798 2,987 41e,670 8,000 5D4 670 524,796 33.115 RESTRICTED FUNDS 1154 112 1 311983 1 028 $70 683 760 Youth F8derallon Llnlied GenerBI Fu￿$ Chan9ing Young Lwets Limited Youth Federation for Cheshire. Hallon. WariinoionAnO Vwtal General Fund 602.639 100,4QO 1478,8851 656.227 880,401 483,227 1649.2681 166,0411 190,049 1311.1221 97,606 123.4651 UNRESTRICTED FUNDS 602 639 773 676 1 339 265 790 89B TOTAL FUNDS 1766 821 2 OB6669 2 367 B25 34

YOUTH FEDERATION LIMITeD NOTES TO THE ACCOUNTS FOR THE YEAR ENOED 31 MARCH 2026 20. AIOVEMENTS ON FUXDS ICONTINUEDI Group. 2024 At 1 Aprfl 2023 nBDm• Fxpendltu Mov•m•nt Transler8 At 31 March 2024 Youth Ftdoratlon Llmlted Talènt M8tch Plus MYA-YFF UKSPF Back On Track CEP NHS LEP CEC This15 Your Llfa slminsier Foundallon 67.8gJ 214,145 237.205 1138,4351 1240,2051 14,7071 13,0001 3,000 129,9421 142.eoo 78.871 24,996 24.998 78,555 33.500 50,000 101,361 178.5551 33,500 71.61 50.0 93.376 128,3901 I41,￿6 551 573 108497 402 280 Youth FedeTatbn For Ché$hlr•, Halton, Warrlngton And ￿rra1 Youth Educallon Youth Club Supwrt General Fund Pen51Dn Reserv8 24.843 9,217 285.869 S26,$23 (220.5971 11C6,48BI 24.279 446 192,380 124,814 1254,0381 20.417 503,823 35,7 302,920 .336 217 105 Ourspaco Mae¢lOBfield General Fund Revaluauon Res8Na 5D2.2I5 86,0 1.007 154,$051 44B.797 86,000 54.505 The Lord¥ T•vem6r8 Yvoodslde Youth Contro G8ner&l 130,464 127,714 127 714 RESTf<icTED FUNDS 1 232 974 1 112 671 1 164182 Youth Feder8110Tr LimilBd General Fund Changln9 Young Lives Limited 3￿,58& 168.593 I413￿11) 4eO.989 602,839 801,625 1710.1831 1191,4421 UNRESTRI¢TED FUNDS 070 218 1123094 602 6Y9 TOTAL FUNDS 1.819 642 2 373.644 2 236 360 1.7BB.821 The above BxpendEI￿e columr¢ contains th8 aclu8rla5105s on Ihe defi[￿d benem pension sthème of £20,417. 35

YOUTH FEDERATION LIMITED NQTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 20. MOVEMENTS ON FUNDS ICONTINVEDI CharSty- 2025 Al 1 Aprll 2024 Expenilltur6 Movementsl Transfers At $1 MarGh 2025 Youth Federatk>n Llmltsd Talonl Match Plus MYA-YFF CWCC UKSPF Wairlnglon BC UKSPF 8ack On Tr8d( LEP GEC Thls Is Your Life W8Stfflinster Foundation Careers and Engagernent Progiamtn8- NHS Talent Mal¢h Multiply- Sl Helens National Lottery- Mental Health CEC UKSPF CWIAIICB- Wntal Health Duke of Edinburgh- Award Gr8nt Scheme CWVAIIGB- Mentsl Heatth Northwich & Winsford 142,600 228.697 6,844 120,000 70,000 25,003 5,000 50,000 82,784 1235,8171 127,3701 1135,4801 139,4741 1136,6981 165,7461 1S0,D011 173,4731 ie4,5791 8,897 16,698 25,000 24,998 68.473 71,610 52,901 129,2541 115,3641 1110.0891 41,687 34,493 2,000 367 6,399 12,0001 13451 11,3891 1221 1331 4,977 129.158 75,488 78,870 1101,9381 120,6671 185,6151 127,2201 154,8211 6,745 8,995 13951 41,285 120.6421 120,6431 RESTRICTED FU14DS 402,280 990,89) 1647,2061 1656,2271 89,737 UNRESTRICTED FUNDS 602,630 296,430 1505,6531 856,227 1,049,734 TOTAL FUNDS 1004910 1.287 320 1,152,759 1 139,471 Charfty- 2024 At1 April 2023 Income Expend5tUf8 Movèm8nt81 Tran81er5 At 31 PJl8rch 2024 Youth FBderatlon LSTnited Talent Matth Plu8 MYA-YFF UKSPF Back On Tm¢k GEP NHS LEP CEC Thts Is Your Llfe W&8tminster Foundation 67,890 214,145 237,205 111,320 24,998 78,555 33,50D 50.000 lo1,￿1 1136.4351 1240,2051 14,7071 13.0001 3.OCIO 129,9421 142,600 76.671 24,998 (78,5551 33,500 71,610 52.901 50.000 93,376 128,3901 If41.836) RESTRICTED FUNDS 211,266 851,D84 1551,5731 1108,497) 402.280 UNRESTRICTED FUNDS 386,567 547.774 1440,2081 108,497 602,830 TOTALFUNDS 697,833 q.398.856 991.761 1 004.910

YOUTH FEDERATION LIMITED NOTE5 TQTHEACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Summary of r88trlcted lund5'. ThEs Is Your Lif8- Ilund8d by Santanderl where the locus of th8 proj8Ct is lo incrga5e f￿ancIall[lar0cY and skills in young people agBd 14-25. Wè wlll 8180 work wkth young peop￿ to support th8m into employabilily pro9r8mmes. mental health Support, and olher klentif4ed needs thioughout the project, ensuring we are proV￿￿g a hollslic approach 8nd helplng young people become financially empowered long-term. Weslffllnsler Foundallon proyidetl funding lo support Ihe dellvery ofthe Cheshire and W8rrington Pledge P8ther$hlp In Ghe$hlre W88( and Chester. The Youth Eduoalion fvntl r81al88 to the work the Youth Fsdeialion Gairie$ out dlmctly young peDp￿ on varlous activi1188. The Youth Club s￿pOrt fvnd is used to develop 2nd eapacity wilhln smaller laG31 organlsalions. Changlng Young Livesworked in partn&rship wth the Cheshire & Warrin9lon Loc81 Entegpris8 Partnership lo promote The Chesh1￿ and W8rrington Pledge. The Pledge bring5 employers log8ther with schools and youth groups, alming to Inspi18 young people about new 18chnologie8 and job opportun￿leS avaikble In Ch8shire and Warrington and to encourage them to oblain the skills needed to woA¢wilhin local employeis. ThÈ UK Sh8red Pr08perity Fund ha5 been ¢rfll¢el In continuing Ihe ex￿lIent work of The Chèshlf8 and Warrington Pkdge which conne¢ts bu$ln8ss with young people and SGhools to support *mp1oyability and caieeis. WÈ have also be&n fund8d by the Cheshire and Warrlnglon Enterprise Partnership ca￿[5 and Enlerprls8 Company for some targeted ¢areers work. Th8 NHS also funded taTgeted ¢greers work as part ofthe pled￿ to surwort tar88rs In th& health and So￿al care seithr. Our ctucial rnentsl health wgrf( h28 bean funded through the Cheshire and Mers8ysid8 InlegFated Cgre Board l]C81 whlch provided funding for mental health work In schools, and also the Cheshire W&st Saf8guarding Chiklfen Partnershlp to 8UPPOrttheir Conlexlual 5afe9uarding Te4m. In addlilon. PIPJrim Tru8tfunded a young women'5 health and wellbeing project Our Ta18nt Match mentoring programmp whiGh Lg dellv8r8d in partnership wllh Metsgyslde Youth Assoc181ion aLs0 r8ceived & fvndlng boost thank8 to Youth Futures Foundatian. The GeneIal Funds of Youth Federation for ¢heshw£, Halton, Warringlon and Wirr81, Spa¢e Macdesfkgld, availab￿ for use only in the furtheran¢e orth8 general objectives of Ihose organiSa￿on8. 37

YOUTH FEDERATION LIMITED NOTES TO THEACCOUNTS FOR THE YEAR ENDED 31 MARCH 2028 2q. ANALYSIS OF NET ASSETS BEfwEEN FUNDS Unr•el¥lcted 9urÈd$ ￿￿1r￿t Funos zozs r¢tsl Flx8d assEts Cuir8nl zsgds c￿1￿￿￿t la&ilibe 196.031 6e4.528 189.6841 563.908 226.Q13 779.939 683 760 1.474 665 Group Unr•$tthtsd FuThd$ Reslrfctsd Fund9 2024Tot&l Fixwj gssEts 231.540 630.273 S53,391 600.791 784,931 1.231,084 1 154 182 haFIty RestrlctBd Fwds 202$Total Fund Fk¥8d as8Bts Cutt&nta$9d$ ¢utrent liabil￿￿5 22,4 120,046 152.799) 216,521 1.003,084 182,144) 888.048 129.3451 1 049734 Chorfty Unr8Btrkt841 Rp•trtEt Fund 2024Tolal Fi¥ed assets Curfftnt 8sset3 Gurfert lithlliltos 29,270 659.318 18b.958} ?9.270 1,081.598 {85,9581 402.280 402.290 t 004.910 22. COMPANY LIMITED BY GUARANTEE The Charita￿@ Company ￿ Ilrnlted by9uarartse and therefor& ha> no share caylal, In ts Énl of the Company belng wourtsl up, the maxknum amovTrtwhlth each member is liable Io Gonlftbule 1$ £1.

YOUTH FEDERATIOPI LIMITED NOTES TO TH£ ACCOUNTS FOR THÉ YEAR ENDED 34 MARCH 2025 23. RECONCILIATION OF NET MOVEMENf IN FiJNDS TO NET CASH FLOW FROM OPERATING ACTMTIES Group Charfty 2D26 2024 2026 2024 Net IrKomB Adjv8InF￿ts fot." Interest iDcome Interesl oosl DeprecS8iion ol18nglble asseis Amorfisalon of inlangitl& fixed assels 1282,1661 137,279 134.681 407,086 110.2551 110,2551 6,483 26,449 8,109 18,S28 3,379 12,029 18,967 A4OVèm￿[S in wtrJkln9 C8pIt81.' InC￿aSP I Idaueasel in Irkde and O￿8rdebt0r$ IDecreas81 I In￿eas8 in tradp and olher ¢redllor8 IDpcreasel I IntxeaSB in pBnslon I￿￿lity 67,214 143,3561 I￿.180> 13,8861 117,OLW)I 1194.5191 13.8141 1157,8QOI 11.476 226 e56 01.998 279 639 CASH AND CASH EQUIVALENTS Gmup Chailty 2026 2024 2020 2024 C8&h at bank and ITI hand 623,399 B56.714 ANALYSIS OF CHANGES IN NET FUNDS Group AEatl Aprfl 2024 Cash Flow5 A8at31 March 2025 856 714 233.315 623 399 Chalty Asatl Aprll 2024 C*8h Flows A8at31 March 202S Cash al ban% and In he 590,496 39