2023-07-31-accounts

CHARITYREGISTRATIONNUMBER: 1144413

4 THE YOUTH LIMITED

Company Limited by Guarantee UNAUDITED FINANCIAL STATEMENTS 31 JULY 2023

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

FINANCIAL STATEMENTS

YEAR ENDED 31 JULY 2023

	Page
Trustees’ annual report (incorporating the director's report)	1
Independent examiner's reportto thetrustees	5
Statementoffinancial activities(including income and expenditure account)	7
Statementoffinancial position	8
Notestothefinancialstatements	9

4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)

YEAR ENDED 31 JULY 2023

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 July 2023.

Reference and administrative details

Registered charity name 4 The Youth Limited Charity registration number 1144413 Company registration number 07699716 Principal office and registered Forest Youth Wing office The Forest School Comptons Lane Horsham West Sussex RH13 SNW

The trustees during the year SJ Albrow and to the date of approval of R A Christian these financial statements were: M E Millson

D Sweet K Funnell K Pollen S Stothard

Resigned 3 October 2023 Resigned 13 November 2023 Resigned 13 October 2023

Appointed 1 February 2024 Appointed 3 January 2024 Appointed 12 November 2023

Accountants PRB Accountants LLP Chartered Accountant Kingfisher House Hurstwood Grange Hurstwood Lane Haywards Heath West Sussex RH1I7 7QX

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4 THE YOUTH LIMITED COMPANY LIMITED BY GUARANTEE TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) YEAR ENDED 31 JULY 2023

Aims and Purposes

4 The Youth is a Charitable Company Limited by Guarantee set up by local professionals in 2011 to provide a practical framework to run local youth projects for local young people that would have otherwise closed as the statutory youth services have been forced to focus their resources elsewhere.

4 The Youth believe in working with others in both voluntary and statutory sector to maintain and improve provision for young people based on their needs.

Objectives and Activities

4 The Youth aims to provide young people living in Horsham and surrounding areas with access to youth work provision that meets their needs. 4 The Youth works for the benefit for the local community, specifically young people through their organisation of activities that support their growth, develop skills, capacity and capability to empower them to participate independently in society. Our provision for young people is provided in a number of ways including:-

• e Providing youth clubs that provide a safe, fun informal learning environment for young people from age 8 = 18 including those with additional needs.

• e Volunteering opportunities that enable young people to develop their own skills while supporting their peers.

• e Residential trip opportunities that allow young people to independently experience new challenges with their peers.

• @ Training opportunities and project work which enable young people to develop skills and gain qualifications which increase self-confidence and employability.

• ® 1-1 and group work to address emotional well-being, resilience and support a positive mental outlook. e Education and support in schools around current topics such as positive relationships and looking after mental well-being.

Achievements and Performance

Forest Youth Wing Clubs

4 The Youth continues to work in close partnership with the Forest School who provide building, utility and Maintenance free of charge at Forest Youth Wing. Services continue to attract young people from across the community including Forest, Millais, Tanbridge House and Bohunt schools.

With the nightly subs and income from the tuck shop 4 the Youth are pleased to have been able to run this club on a self-sustaining basis with the in-kind support from the school.

Holbrook Youth Club

Holbrook Junior Youth Club sessions continued to mun attracting up to 60 young people for each session. This club supports many young people preparing for their transition to secondary school.

Broadbridge Heath Youth Club Broadbridge Heath club also has a full team of Young Leaders who support the running of the club and continues to be well supported particularly by young people in school years 5&6.

Slinfold Youth Club

Slinfold Youth Club continues to be a well valued by the village community and runs on a Friday evening attended by young people from the local junior school.

Cowfold Youth Club

Cowfold Youth Club commenced in November 2023 and is well valued by the village community and runs on a Friday evening attended by young people mainly from the local junior school and some from The Weald.

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)

YEAR ENDED 31 JULY 2023

Horsham Neighbourhood Projects

4 The Youth has renewed its contract in March 2024 with Horsham District Council for a further 3 years for the neighbourhood contract.

• @ One to one support for young people identified by schools or other key workers.

• e@ Group work for young people at risk of abuse, knife crime or county lines drugs gang abuse. e@ ‘Snack wagon’ outreach work in the town centre for all young people, with a particular focus on those in at risk categories or causing antisocial behaviour.

• e After school and holiday programmes at Hurst Cafe (Horsham Youth Centre) building open to all young people in school and college.

As part of these projects, our team work closely with local community partners including the council and police to identify needs and are continuing to look to expand provision.

Hurst Road Youth Centre Building

In April 2022 an agreement was negotiated with the trustees of Horsham Youth Centre to take on the site with a view to meeting running costs and running activities for young people as well as making the building available for wider community use.

Over the last year, there has been an increase in revenue for this building. We have a contract with the NHS to use some of the space for iRock during the week. There is also an exercise club renting one end of the building. The car park is now fully functioning and is looked after by a third party, bringing regular income. There are also educational providers making use of the building by hiring spaces regularly.

The dilapidations work is now complete and with an upturn in income, we hope that the building will generate income for 4The Youth support.

The cafe is currently open during the week for drop in sessions to enable young people to access help and support from our youth workers.

The car park has also been set up to let spaces on a Permit and Pay and Display basis to give an income towards Tunning costs. This is delivering good income from an increasing number of visitors.

The dilapidations are now completed.

Senior Members and Volunteers

Across all the clubs, 4 The Youth is grateful to the voluntary work of senior members and volunteers who often take the lead in running activities with young people.

Reserves Policy

It is our policy to maintain a balance of unrestricted funds that allows 4 The Youth to meet its fixed liabilities for a minimum period of6 months without income to cover any unexpected event or significantly lower than expected financial performance. This does not include any fixed term project costs or service income which may not be renewed.

Volunteers

We would like to thank all the volunteers who work hard to make the clubs run successfully.

Volunteers work tirelessly within our clubs supporting a small team of paid youth work staff and are pivotal to keeping the organisation running.

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)

YEAR ENDED 31 JULY 2023

Structure, governance and management

4 The Youth is a charitable company limited by Guarantee with a board of directors. Ali members that attend our clubs are encouraged to be involved with the decision-making process by joining our young people’s steering group. Appointment of additional directors is encouraged and on election by the board as set out in the Articles of Association.

The full board met during the year through face to face and virtual meetings, in addition working groups met and communicated on a regular basis with each director responsible for different areas ofthe organisation and reporting back to the board at full meetings.

Administrative Information

4 The Youth was based at Horsham Youth Centre, Hurst Road until July 2012 at which point the building was taken over by West Sussex County Council. Since July 2012 4 The Youth has been based at Forest Youth Wing, The Forest School, Comptons Lane, RH13 5NT with office space as well as the youth wing facilities in the evening. The space is provided free of charge and clubs run in partnership with the school.

4 The Youth is registered in England and Wales with the charity commission (1144413) and as a company limited by guarantee with Companies House (076997 16).

Financial Review

4 The Youth made a deficit of income over expenditure of £48,504 during the year (2022: surplus £6,901).

S Stothard Trustee

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF 4 THE YOUTH LIMITED

YEAR ENDED 31 JULY 2023

I report on the financial statements for the year ended 31 July 2023, which comprise the statement of financial activities (including income and expenditure account), statement of financial position and the related notes.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors ofthe company for the purposes ofcompany law) are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

• ® examine the accounts under section 145 of the 2011 Act;

• e to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

• e to state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view' and the report is limited to those matters set out in the next statement.

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF 4 THE YOUTH

LIMITED (continued)

YEAR ENDED 31 JULY 2023

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

• e to keep accounting records in accordance with section 386 of the Companies Act 2006, and

• ® to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities

• have not been met, or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Christopher Whitley-Jones PRB ACCOUNTANTS LLP Chartered accountant

Kingfisher House Hurstwood Grange Hurstwood Lane Haywards Heath West Sussex RH17 7QX

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 JULY 2023

		2023	2023	2022
		Unrestricted
		funds	Total funds	Total funds
	Note	£	£	z
Incomeand endowments
Grants, donations and service contracts	5	110,457	110,457	120,355
Charitable activities	6	68,399	68,399	$6,290
Investment income	7	66	66	19
Total income		178,922	178,922	176,664
Expenditure
Expenditure on charitable activities	8,9	227,426	227,426	169,763
Total expenditure		227,426	227,426	169,763
Net(expenditure)/income and netmovement in funds		(48,504)	(48,504)	6,901
Reconciliation offunds
Total funds brought forward		64,347	64,347	57,446
Totalfundscarriedforward		15,843	15,843	64,347

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 9 to 14 form part of these financial statements.

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL POSITION

31 JULY 2023

		2023		2022
		£	£	£	£
Fixed Assets	13		9,429		9,179
Current assets
Stock		500		500
Debtors	14	§,832		2,250
Cash atbankand inhand		10,132		57,898
		16,464		60,948
Creditors: amounts fallingdue
within one year	15	(10,050)		(5,780)
Netcurrent assets			6,414		55,168
Total assets lesscurrent liabilities			15,843		64,347
Funds ofthe charity
Unrestricted funds			15,843		64,347
Totalcharityfunds	16		15,843		64,347

For the year ending 31 July 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Trustees' responsibilities:

• e The members have not required the charity to obtain an audit of its financial statements for the year in question in accordance with section 476;

• ¢ The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements were approved by the board of trustees and authorised for issue on 29 Apr-2024--..-......., and are signed on behalf of the board by:

S Stothard Trustee

Company registration number: 07699716

The notes on pages 9 to 14 form part of these financial statements.

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JULY 2023

1. General information

The charity is a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address ofthe registered office is Forest Youth Wing, The Forest School, Comptons Lane, Horsham, West Sussex RH13 5NW.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

1. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Significant judgements

Thejudgements[ (apart] from[ those][ involving][ estimations)][that] management[ has] made[in][ the][ process] of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows:

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 JULY 2023

1. Accounting policies (continued)

Fund accounting

Unrestricted funds are available for use at the discretion ofthe trustees to further any of the charity's purposes. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal.

Incoming resources

Income

All income is included in the statement of financial activities when the charity is entitled to the income, any performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

• Investment income is included when receivable.

Resources expended

Expenditure is recognised on an accruais basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.

Tangible assets

All fixed assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation. Any fixed assets carried at revalued amounts are recorded at the market value at the balance sheet date.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Equipment

• 25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

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4 THE YOUTH LIMITED COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 JULY 2023

3. Accounting policies (continued

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomesa party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost.

4. Limited by guarantee

The Charity is a company limited by guarantee. All of the Trustees are Members of the company and guarantee to contribute £1 in the event of a winding up.

5. Grants, donations and service contracts

			Unrestricted	Total Funds	Unrestricted	Total Funds
			Funds	2023	Funds	2022
			£	£	£	£
	Grants		39,755	39,755	39,973	39,973
	Service Contracts		70,702	70,702	80,382	80,282
			110,457	110,457	120,355	120,355
6.	Charitable	activities

Charitable activities
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Membership and subscriptions	20,860	20,860	17,986	17,986
Trip income	18,658	18,658	22,403	22,403
Tuckshop income	13,672	13,672	14,874	14,874
Otherincome	15,209	15,209	1,027	1,027
	68,399	68,399	56,290	56,290
Investment income
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Interestreceivable	66	66	19	19

7. Investment income

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 JULY 2023

8. Expenditure on charitable activities by fund type

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Unrestricted|Total|Funds|Unrestricted|Total|Funds| |Funds|2023|Funds|2022| |z|£|£|£| |Staff costs|143,372|143,372|94,782|94,782| |Direct costs|31,255|31,255|51,789|51,789| |Support|costs|52,799|52,799|23,192|23,192| |227,426|227,426|169,763|169,763|

----- End of picture text -----

9. Expenditure on charitable activities by activity type

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Activities| |undertaken|Total|funds|Total|fund| |directly|Support|costs|2023|2022| |£|£|£|£| |Staff costs|143,372|-|143,372|94,782| |Direct|costs|31,255|-|31,255|51,789| |Administrative|expenses|-|51,859|51,859|21,820| |Depreciation|-|940|940|1,372| |174,627|52,799|227,426|169,763| |10.|Independent examination|fees|

----- End of picture text -----

----- Start of picture text -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |2023|2022| |£|£| |Fees|payable|to|the|independent|examiner|for:| |Independent examination|of the|financial|statements|780|780| |ll.|Staff costs| |The|total|staff costs|and employee|benefits|for the|reporting period|are|analysed|as|follows:| |2023|2022| |£|£| |Wages|and|salaries|and NI|143,372|94,782| |No|employee|received|employee|benefits of more|than £60,000 during the year (2022:|Nil).|

----- End of picture text -----

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 JULY 2023

12. Trustee remuneration and expenses

D Sweet was paid a salary of £40,390 and S Albrow was paid £4,927 during the year.

13. Tangible fixed assets

				Equipment	Total
				£	£
	Cost
	At	August2022			23,324
	Additions			1,190	1,190
	At 31 July2023			24,514	24,514
	Depreciation
	At	August 2022			14,145
	Charge			940	940
	At 31 July 2023			15,085	15,085
	Carryingamount
	At 31 July 2023			9,429	9,429
	At 31 July 2022			9,179	9,179
14.	Debtors
				2023	2022
				£	£
	Trade debtors			-	=
	Otherdebtors			5,832	2,550
				§,832	2,550
15.	Creditors: amounts fallingduewithinoneyear
				2023	2022
				£	£
	Deferred income			§,000	5,000
	Other creditors and accruals			5,050	780
				10,050	5,780
16.	Analysisofcharitable funds
	Unrestricted funds
		At 1 Aug22	Income	Expenditure At 31 Jul 23
		£	&	£	£
	Generalfunds	64,347	178,922	(227,426)	15,843

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4 THE YOUTH LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS continued)

YEAR ENDED 31 JULY 2023

17. Analysis of net assets between funds

	Total	Total
	Unrestricted	Unrestricted
	Funds	Funds
	2023	2022
	£	£
Fixed assets	9,429	9,179
Current assets	16,464	60,948
Creditors lessthan	year	(10,050)
Netassets	15,843	64,347

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