Rogist¢r•d number: 07983862
Charity number: 1147952
YOUTH UNITED FOUNDATION
(A company limited by guarantee)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
CONTENTS
Page
Reference and admlnlstratlve detalls of the Company. Its Trustees and advlsers
Chairman's $tatem¢nt
Trustees. report
Independent èxaminèr's roport
Consolldated statement of flnanclal actlvttles
10-11
12
Consolidated balance shoot
13
Company balance sheet
NotOS to th• financial statomonts
14-15
16-30

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Trustees
D I Callaohan
TGGidi
D P R Greaves
Baroness D J Morgan, Chair (appointed 14 January 2025)
A M Oliver
E M Sherry
N Martin, Ne￿rk nominated trustee {appointed 11 March 2025}
R Moore. Network nominated trustee
A E Pea￿-GadSby, Netrlork nominated trustee {resigned 24 December 2024}
Company r¢glstered
number
07983862
Charity reglstered
number
1147952
Regisl•rèd offico
200b Lambelh Road
London
SE17JY
Independent Examlner Larking Gowen LLP
Chartered Accountants
1st Floor, Prospect House
Rouen Road
Norwich
NR1 1RE
Page 1

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
CHAIR'S STATEMENT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
I would like lo take the opportunity of the year end to reflect on a highly successful year. A year that has seen
success both for Youth United Foundation and uniformed youth sector. As a sector we have welcomed the first
national youth strategy for over two decades, one that has seen young people's views put at the heart of how
the government wants lo support them.
Increaslng Partlclpatlon
As I write this the Unifomied Youth Fund is on track to create over 30,000 places for young people. This has
been achieved by recruiting nearly 7,000 trusted and trained volunteers Sin￿ 2022. More than 75% of these
pla￿S have been created in Indices of Multiple Deprivation IIMDI areas 1-5 and others set up to support
specific groups of young people. This has included wdening access by focussing on support lo increase ethnic
diversity and supporting young people wth disabilities to access provision.
Herltage and Wellbelng
We are grateful for the continued supp)rt from Historic England through which we support more young people
in uniformed youth groups lo engage in their local heritage in a way that is meaningful lo them. We know that
young people want to feel connected to their local community. findings which were backed by that of the
National Youth Strategy. Therefore this work is more important than ever.
This work has suppMed organisalions such as Historic Houses and English Heritage lo look al their offer for all
young people, but specifically the needs of groups from unifomied youth. Working young people from
uniformed youth groups has enabled both organisalion to come up wlh specific offers lo attract groups in an
engaging and youth centred way to their siles.
On the other side we have given out eight micro grants which have enabled young people lo explore heritsge in
their own way. This has seen the imagination and crealivily of young people flourish in the way that they have
engaged. The crealivily of young people shone through-. there have been escape rooms created around a
museum exhibition., the lives, both British and Gemian, of the people lost in Wodd War 11 plane crashes in
Northumberland investigated,. and a young people helping lo restore a Fire Boat.
Regional Groups
Our links lo the neMork of regional Youth United IYUI and Youth Organisations in Unifomi (YOU} continue to
grow stronger. This year, we have hosted quarterfy virtual meetings where the groups can share ideas,
successes, and help each other move forward. I see such potential lo wort with more regional groups like this
th even more collaboration with the Lord Lieutenants.
l am grateful for the continued patronage of His Majesty the King for the charity. His Majesty conbnues to be
deeply interested in supporting the pjsitive outcomes that participation in unifomied yOLrth gives to young
people.
Lcx)king fotward. we are pleased lo have come together wlh the Networf( to agree an exciting strategy which
11 see Youth United Foundation play a significant role in uniting the sector and supporting them to continue to
grow and support more young people with trusted and trained adult volunteers. We look forward to seeing the
delivery of the National Youth Strategy and the role that our Network has to play. We will conts'nue to sup
the Network to increase access and to attract adult volunteers.
Baroness D J Morgan
Chalr
t)ate'. 23 Jun 2026
Page 2

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
The Trustees present their annu81 report together with the financial statements of the Company for the year 1
October 2024 to 30 September 2025. The Annual report serves the purposes of both a Trustees, report and a
directors, report under company law. The Trustees confirm that the AnnLJal report and financial statements of
the Charitable company Comply wth the current *8tulory ￿quIrements, the requirements of the charitable
company's goveming document and Ihe provisions of the Statement of Recommended Practice ISORPI
applicable lo charities preparing Iheir accounts In accordance wth the Financial Reporting Standard applicable
in the UK and Republic of Ireland IFRS102} (effective 1 January 20191-
sin￿ the group and the Company qualify as small under section 383 of the Companies Acl 2006, Ihe Group
strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and
Directors. Report) Regulations 2013 has been omitted.
Objoctivos and activitios
a. Our vision and mission
Youth United Foundation exists to improve outcomes for young people, regardless of background, by
expanding access lo uniforned youth groups.
In setting objectives and planning for activities, the Trustees have given due consideration to generdl guidan
published by the Charity Commission relating to public benefit, including the guidance 'Public benefit". running a
charity {PB21'.
Our member organisabons are- Am)y Cadet Force. Fire Cadets, Gidguiding. Jewish Lads, and Girls, Brigade,
RAF Air Cadets, Sea Cadets, St John Ambulance. The Boys, Brigade, The Gids, Brigade England & Wales,
The Scout Association and Volunteer Police Cadets.
Membership applications go through due diligence and a vote from existing member organisations.
Membership of the Youth United Network is open to any UK-focused organisation that meels the following
cnleria:
National governance, a trusted reputation and charitable objectives.,
Common, structured activities that are fun, engaging and inclusive.,
Progressive programmes where young people can advance into leadership.,
Focus on youth development (ranging from ages 4-251.,
Adult volunteering and social action as key parts of delivery,. and
A shared, required uniform.
These established, national voluntary youth organisations come together under the Youth United banner to
collaborate and where possible, to grow their provision, especially in areas and communities where there is less
tradition of unifom)ed youth activity. Between them they support over 1 million young people with 250,000 adult
volunteers. They fomi a powerful Network which increases their joint understanding on common issues.
realises the benefits of collaboration and then, through each of their inlemal structures. SLJPPOrts local activity.
Each member of the Youth United Network remains an independent organisalion. working to ￿alIse its
individual aims and objectives.
The role of the Foundation is lo secure and administer funding in an efficient and effective way lo enable the
creation of new unifom)ed youth groups where they are most needed. We also work lo serve as the voice of the
sector, as the collective impact is greater than any individual organisation. Furthermore, we work wth the
netwod( to support collaboration, Sha￿ knowledge and enable as many young people as possible lo benefit
from joining groups.
Page 3

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Objèetivos and activities (continuod)
b. Charftable objects
The Youth United Foundation's objects, as sel out in its Articles of Association. are for the public benefit to
promote the emotional, spiritual, physical, intellectual. and social development of young people
I"Beneficiaries"I, by pursuing any lawtul charitsble purposes at the discretion of the Trustees and in particular..
The advancement of citizenship or community development by promotiTW OPPOrtunilies for the
development, education and support of Beneficiaries in need to lead purposeful, stable and fulfilled lives.,
The advancement of education of Benefiaaries by the provision, encouragement and promotion of
education, instruction. training, entrepreneurship or engaging in a profession, trade, craft or service,.
The prevention or relief of poverty of Beneficiaries through the provision of assistance linduding financial
assistance).. and
The advancement of health by promoting and protecting the health, morale. confidence, well-being, skills
and abilities of Beneficiaries who are deemed vulnerable.
The Foundation aims to deliver these objects by making il possible for every young person in the UK lo lake
part in uniformed youth activities through one of ils member organisations.
Convening and 5UPPOrting tho Ngtwork
The Foundation has a vital role lo play in both convening and supporting the Network. Regular meetings are
held with all of the Network organisation Chief Executive Officers or their senior representatives. The
meetings provide a forum to discuss strategy, policy and to share ideas and concerns. The strength which
comes from sharing and discussing issues which are common to all of our Network members is not lo be
underestimated_ As explained below, the Foundation's role in convening and supporting these meetings has
been particularly important during the pandemic, when meetings have been held on a fortnightly basis to
facilitste kn￿edge sharing and joint problem solving. The Foundation also provides a platform for
disseminating information lo the NeI￿Ork on key issues such as safely, safeguarding, policy changes and key
youth work developments.
The Foundation maintains a focus on evaluating the impacts of our investment across the NeMr*rk.
Achievements and perfO￿anCe
a. Projects and partnerships
This year, we have continued to foster several impacfful partnerships with esteemed organisations to which
improve outcomes for young people through unifoThed youth groups.
DCMS Unifonned Youth Fund:
sin￿ 2022 10 its close in 2025 the fund wll have created over 30,000 new pla￿S for young people and
recruited and trained close to 7,000 trusted adult volunteers. The majority of these opportunities for young
people have been created in areas with Indices of Multiple Deprivation {IMDI 1-5. Others have been set up to
support 5￿CIfiC groups including widening access for diverse community including increasing ethnic diversity
and supporting young people with disabilities to access provision.
Page 4

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
A¢hiovèmènts and pèrfomian¢o (continu￿)
Royal British Logion:
Continuing our longstanding tradition, we partnered with the Royal British Legion to engage young people from
uniformed youth organisations in ￿membranCe activities. This ¢ulminaled in a powerful display of resped, with
500 young people from various Network organisations proudly participating in the Y column al the Cenotaph
commemoration event in London.
Hi$tori¢ England:
Historic England provides ongoing support that enables young people in unifomied youth groups to engage wth
local heritage in meaningful ways. Evidence indicates that young people value stronger connections to their
communities, a theme also reflected in the National Youth Strategy.
Through the Heritsge Youth Partnership, the Foundation supports organisalions such as Historic Houses and
English Heritage in reviewng and developing their offer for young people, wlh particular attention to the nee(Is
of unifomed youth groups. This collaboration has resulted in tailored, y0uth?￿ntred opportunities designed to
encourage grnjp engagement wth heritage sites.
The Foundation has also distributed a series of micro-grants that enable young people to explo￿ heritage
independently. These grants have supported a range of creative projects, including the development of escape
rooms. investigations into the lives of British and Gemian individuals lost in World War 11 plane crashes in
Northumberland, and involvement in the restoration of a historic fire boat.
Reglonal Youth Unltod and Youth Organl$atlons In Unlfomi..
Our team aclively reached out to and connected with various organisalions that bring unifomied youth groups
together at a regional (You London, You Wesl Midlands} or county level IYU Derbyshire, YU Cheshire). All
these groups, with strong connections lo their local Lord Lieutenants, exemplify the power of collaboration
between uniformed youth groups in sharing resour￿$ and knO¥￿edge.
b. Looking forward
In September 2025 we brought the Network together lo look forward and Coc￿ate our slrategy for the latter part
of the decade. As well as a collective vision of supporting as many young people as possible in the safest and
most enriching way, we noted several key areas for collaboration. There was clear recognition that the
individual organisations much in common and that by Wofking together they can achieve more, with greater
speed.
The views of the young people who participate in unifomied youth is an essential part of this process. We were
delighted that several of our Youth Voice Advocates were able lo give u5 the benefit of their views.
The result is a strategy which will take us to 2030 with a mission lo build a strong unifomied youth sector by
fostering collaboration across our Network in the unifomied youth sector. We do thi5 to enhance its collective
capacity lo reach every young person. through removing barriers to participation for both young people and
adult volunteers.
We look forward to launching this in spring.
Page 5

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Finan¢ial roViOW
a. Going ¢on¢•m
After making appropriate enquiries, the Trustees have a reasonable expectation thal the Charity has adequate
resources lo Continue in operational existence for the foreseeable future. For this reason, they continue to
adopt the going con¢em basis in preparing the financial stalemenls. Further details regarding the adoption of
the going concern basis can be found in the accounting policies.
b. Report for the year
For the year ende(130 September 2025, the Group generateil total income of £223,826 (2024 - £208,352) and
incurred total expenditure of £200,042 12024
£195,872). The provision of grant management and
administration *rVI￿$. provided by the subsidiary YUF Enterprises Limited, generated £65,921 12024
£118,142) of trading income and after trading expenditu￿ of £28,942 {2024 - £55,715} contributed a surplus of
£36,979 (2024 - £62,427}.
The charitable expenditure amounted lo £171,100 12024 - £140,159) for the year, of which governance costs
was £1,995 12024 - £3,360) and programme and support costs was £169,105 12024 - £136.7991. The Group's
overall surplus for the year was £23,784 {2024 £12,480).
The subsidiary company was incorporated in 2022 to provlde grant management services for a speciflc
contract. This Contract came to an end on 31 March 2025. At that dale, the subsidiary company ceased trading,
vAth all employees transferred lo Youth United Foundation.
c. Rosorvos
Every charity is required to disclose ils reserves policy. This is often phrased in tem)s of keeping sufficient
unrestricted reserves lo fund a number of months nomial operations. Historically. under the terms of Youth
United grants from the Department of Comrllunities and Local Government and the Cabinet Office, the Charity
did not generate surplus reserves as the monies were primarily for restricted purposes. As a result, Youth
United did not operate with significant levels of unrestricted funds.
At 30 September 2025, Youth United had unrestricted funds of £213,716 {2024 - £186,140) available to support
the Foundation's charitable objective5, and reslricled reserves of £4,155 {2024 - £7,947) primarily related to
grant funding for t￿0 ongoing projects, Historic England ar￿ DCMS, which will be spent in the 2025126 financial
period.
The Trustees continue to review the Foundation's reserves policy. Based on current activity levels, the Trustees
aim to maintain minimum reserves equivalent to 6 months unrestricted expenditure, approximately £40.0￿,
which is sufficient lo allow the Foundation lo continue to seek funding commitments and meet future
expenditure and liabilities. At 30 September 2025, the target level of reserves was exceeded which provides
further assurance that the Foundation is able lo meet ils expenditure and pay ils liabilities as they fall due.
Page 6

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
d. Principal risks and un¢ortainti•$
The Trustees have asse&8ed Ihe major risks to which Youth United Foundation is exposed, in particular those
relating to speufic operations and finances and wider strategic risks. As with many charities and membership
bodies, the organisalion's major risks are around..
Financial sustainability.,
Adhe￿nce to grant conditions.,
Maintaining Sufficient resources given funding uncertainties.,
Maintenance of poslive and pr(Kluctive relationships wlh its members., and
Changes in public policy towards the youth sector which could result in less alignment between our
objectives and those of Govemment as a funder.
The Trustees believe that by ensuring controls exist over key financial systems, and by examining the
operational and business risks faced by the Charity. they have established effective systems to mitigate these
risks. Additionally, the Trustees have led the development of a new risk management system which involves
regular review of identified risks and issues and assessment of the effectiveness of risk mitigation.
The Charity has purchased insurance to protect il from any loss arising from the neglect or defaults of its
Trustees, employees and agents and to indemnify the Trustees or other officers against the conseqLJences of
any neglect or default on their part. The Insuran￿ premium provides cover for up to a maximum of £5 million.
e. Fund raising
The Foundation dces not fundraise directly with individuals and therefore is not registered wlh the Fundraising
Regulator.
When donations from individuals are received the Foundation aims lo protect personal data and never sells
data or swaps data wlh other organisations. The Charity manages ils owns fundraising activities. The
Foundation undertakes lo react to and investigate any complaints regarding its fundraising activities and to
learn from them and improve ils servi￿. During the year ended 30 September 2025, the Foundation received
no complaints about ils fundraising activities.
f. Trustee remuneratlon
The Trustees, who are also directors of the Company, are respon&ble for directing, controlling and operating
the Foundation on a day-to-day basis. All Trustees give their lime freely and no Trustee received remuneration
in either the current or prior year. No out of pocket expenses were claimed by Trustees during the year12024
£Nil).
Structure, governance and management
a. Constltutlon
Youth United Foundalion is registered as a charitable company limited by guarantee and was set up by a Trusl
deed.
Page 7

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Slru¢tur•, gov•rnan¢o and managemgnt l¢ontinuodl
b. Mothod$ of appointm•nt or ol•¢tion of Trustges
As sel out in the Articles of Association, the Youth Uniled Foundation musl have at lease three and no more
than 11 Trustees. Up to two of the Trustees may be appointed upon nomination of the Youth United Network
and up lo nine may be appointed by the Trustees. The Chair is also appointed by the Trustees. The
Foundation's Ttuslees ale also directors of the Youth United Foundab"on for the puiposes of company law.
c. Stowardship and support during 202425
The Board of Trustees met four limes during the period covered by this report. Key issues dIscu￿d included..
Delivery against KPIS on key, funded projects including our contract wth Groundwork for work as Grant
Administrators, DCMS Grant from Uniformed Youth Fund, and the Heritage Youth Partnership Grant from
Groundwork.,
The ongoing financial viability of Ihe Foundation, including regular review5 of income and expenditure.,
Key risks including those presented through the operational delivery of YUF Enterprises; and
Ensuring a clear scheme of delegation was in place including matters reserved for board and regular
reviews of policies reserved for board approval.
d. Trustee Inductlon and developmenl
There were two new Trustees apwinted during in the reporting period and one resignation. The Foundation's
practice is for new land as required existing) Trustees to be briefed by co-Truslees, the Director, and the
Financial Consultant on their legal obligations under charity aThJ company law and on=
Charity Commissioll guidance on public benefit.,
Contents of the Memorandum and Articles of Association.,
Decision-making processes and delegations,. and
strategy plans and recent financial perfomiance.
Reference documenlation is provided lo support briefings with updates being issued as required. Trustees are
also encouraged to meet key employees, visit uniformed youth groups, and un(Jertake training or attend
courses which are relevant to the development of their role and to maintain currency wth legislative and
regulatory requirements_ None of Ihe Trustees receive remuneration or other financial benefit from their work
th the Youth United Foundation.
e. Organisation
The Board of Trustees direct the strategy for the Foundation. 11 no￿allY meets five times a year, and at least
quarterly.
The Board was chaired by Alex Peace-Gadsby in the year as Interim Chair. A new permanent Chair, Baroness
Delyth Morgan, who is independent of any connection with the members of the Youth United Network, was
appointed in January 2025. An Operat￿onS Director is appointed by the Trustees to manage the day-to-day
operations of the charity, covering operational matters including project, finance and Network engagement.
Page 8

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Slru¢tur•, gov•rnan¢o and managemgnt l¢ontinuodl
Relationship with th? Youth United Network
The Youth United Foundation is closely entw.ned with and works to support the Youth United Network. The two
work logether co-operatively as Youth United. Network member organisations or their appoinled
representatives are members of the Foundation and nominate up lo two of the Foundation's Trustees. The
Chair of the Board of Trustees attends Network meetings, which are Chaired either by the Foundation's Director
or the Chair of Trustees. The Network also receives operational, secretarial and advisory SUPFXKt from the
Foundation's staff.
Stat•m•nt of Truste•s' responsibilities
The Trustees {who are also the d1￿ClOr$ of the Company for the purposes of company lawl are respYJnsible for
p￿parIng the Trustees. report and the financial statements in accordance wlh applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Praclicel.
Company law requires the Trustees lo prepare financial statements for each financial . Under company law. the
Trustees musl not approve the financial statements unless they are satisfied that they give a true and fair view
of the slate of affairs of the Group and the Company and of their incoming resources and application of
resources. including their income and expendilure, for thal period. In preparing these financial statements. the
Trustees are required to..
select suitable accounting policies and then apply them consstenlly,.
observe the methods and principles of the Charities SORP IFRS 1021.,
make judgments and accounting eslimales that are reasonable and prudent..
state whether applicable UK Accounting Standards {FRS 1021 have t￿en followed, subject to any
material departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern bags unless it is inappropriate to presume that the
Group wll continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient lo show and explain
the Group and the Company's transactions and disclose with reasonable accuracy at any time the financial
position of the Group and the Company and enable them lo ensure that the financial statements comply with
the Companies Act 2CX)6. They are also responsible for safeguarding the a￿18 of the Group and the Company
and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by..
Baroness D J Moryan
Chair of Trustees
Date.. 23 Jun 2026
Page 9

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Independent examlner's report to the Trusteos of Youth Unlted Foundatlon {'tho Group'l
I retx)rt lo the charity Tnjstees on my examination of the consolidated accounts of the Group comprising the
Youth United Foundation I'the parent CompanV} and its subsidiary undertakings for the year ended 30
September 2025.
Respon$ibiliti¢$ and basis of roport
As the Tnjslees of the parent Company {8nd its directors for the purposes of company lawl you are responsible
for the preparation of the consolidated accounts of the Group in accordan￿ with the requirements of the
Companies Act 2006 I'lhe 2006 Act'l and you have chosen to prepare consolidated accounts for the Group.
You are satisfied that the accounts of both parent Company and the Group are not required by either company
or charity law to be audited and have chosen instead lo have an independent examination.
Having satisfied myself that the (x)nsolidaled accounts are not required lo be audiled under Part 16 of the 2006
Act and are eligible for independent examination, I report in respect of my examination of the Group's accounts
carried out under section 152 of the Charities Act 2011 {'Ihe 2011 Acl'l. In carrying out my examination I have
followed the Directions given by the Charity Commission under section 15215)Ibl of the 2011 Act.
An independent examination does not involve gathering all the evidence that would be required in an audit and
consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts.
The planning and conduct of an audit goes beyond the limited assurance that an independent examination can
provide. Consequenlly l express no option as to whether the consolidated accounts present a 'lrue and fairf
view and my report is limited to Ihose specific matters set out in the independent examinef s slalemenl.
Indopgndont exarniner's statgrngnt
I have completed my examination. I corrfirm that no matters have come lo my attention in connection with the
examination giving me cause lo believe..
accounting records were not kept in respect of the parent Company and its substdiaries as required by
section 386 of the 2006 Act., or
the accounts do not accord wth those records., or
the accounts do not comply with the accounting requiremenls of section 396 of the 2006 Act other than
any requirement thal the accounts give a 'true and fair, view which is not a matter considered as part of
an independent examination., or
the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended practi￿ for accounting and reporting by charities lapplicable lo charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 10211.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order lo enable a proper understsnding of the accounts to be
reached.
This report is made solely to the Company's Trustees, as a body. in accordance wlh Part 4 of the Charities
(Accounts and Reports) Regulations 2008. My work has been undertaken so that I migm stale to the Companvs
Trustees those matters l am required to state lo them in an Independent examiner's report and for no other
purpose. To the fullest extent permitted by law. I do not accept or assume responsibility lo anyone other than
the parent Company and the Companls Truslees as a body, for my work or for this report.
Page 10

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
INDEPENDENT EXAMINER'S REPORT ICONTINUEDI
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Signed=
Dated:
23 Jun 2026
Christopher Yeates
FCA DChA
Larklng Gowen LLP
Chartered Accounlants
Norwich
Page 11

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND
EXPENDITURE ACCOUNT}
FOR THE YEAR ENDEO 30 SEPTEMBER 2025
Unrestricted
funds
2025
Restricted
funds
2025
Total
funds
2025
Total
funds
2024
Note
Income from..
Donations and legacies
Other trading activities
Investments
17,676
6S,921
1,563
138.666
156.342
65,921
1,563
88,879
118. 142
1,331
Total Income
85,160
138,666
223,826
208.352
Expendlture on:
Raising funds
Charitable activities
28.942
171.100
55,713
t40,159
28,706
142.394
Total expendlture
57,648
142,394
200,042
195,872
Ngt incomelloxponditurg)
Transfers beljveen funds
27,512
{3,728)
{64)
23.784
12,480
15
N•t movement in fund$
27,576
{3,792)
23.784
12,480
Reconciliation of fvnds:
Total funds brought forward as
previously slated
186,140
7.947
194.087
781,607
Total funds brought forward as restated
Net movement in funds
186,140
27,576
7,947
{3,792)
194,087
23,784
181.607
12.480
Total funds cabTled fop•vard
213,716
4,155
217,871
t94,087
The Consolidated slalement of finanaal activities includes all gains and losses recognised in the year.
The notes on pages 16 to 30 form part of these financial statemenls.
Page 12

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
REGISTERED NUMBER: 07983862
CONSOLIDATED BALANCE SHEET
AS AT 30 SEPTEMBER 2025
2025
2024
Note
Current assets
Deblors
Cash al bank and in hand
13
30.691
197.031
30, 749
187, 737
227,722
218,480
Current Ilabllltles
Creditors.. amounts falling due within one
year
14
{9,851)
(24,393J
N&t current assets
217,871
194.087
Total assotsloss curront liabilities
217,871
794,087
Total net assets
217.871
194,087
Charlty funds
Restricted funds
Unrestricled funds
15
15
4,155
213,716
7,947
186,140
Total funds
217.871
794,087
The Company was entitled lo exemption from audit under sects'on 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with
sectson 476 of Companies Act 2006.
The Trustees aCknO￿edge their responsbilities for complying with the requirements of the Act wlh respect to
accounting records and preparation of financial statements.
The financial statements have been prepared in accordance w*th the provisions applicable to entities subject to
the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by=
Baroness D J Moryan
Chair of Trustees
Date..
23 Jun 2026
The notes on pages 16 to 30 form part of these financial statements.
Page 13

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
REGISTERED NUMBER: 07983862
COMPANY BALANCE SHEET
AS AT 30 SEPTEMBER 2025
2025
2024
Note
Flxed assets
Investments
12
Current assets
Debtors
Cash al bank and in hand
13
30.736
196.936
61,099
149, 124
227,672
210.223
Curront Ilabilitios
Creditors.. amounts falling due within one
year
14
{9,8021
(16. 137J
Net current assets
217,870
194.086
Total assots lass currant Ilabllltlos
217,871
t94.087
Total not assots
217,871
194,087
Charfty funds
Restricted funds
Unreskncled funds
15
15
4,219
213.652
7.947
186,140
Total funds
217.871
194,087
Page 14

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
REGISTERED NUMBER: 07983862
COMPANY BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2025
The Company's nel movement in funds for the year was £23,784 (2024 - £72,478).
The Company was entitled to exemption from audit under sects'on 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with
section 476 of Companies Act 2006.
The Trustees aCknO￿edge their respon&bilities for complying with the requirements of the Act with respect to
accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to enlilies subject to
the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by=
Baroness D J Moryan
Chair of Trustees
Date..
23 Jun 2026
The notes on pages 16 to 30 fom) part of these financial statements.
Page 15

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
General Informatlon
Youth United Foundation is a private company limited by guarantee, incorporated in England and Wales.
The registered office is 200b Lambelh Road, London, SE17JY.
Accountlng pollcSes
2.1 Basis of preparation of financial statpmgnts
The financial statements have been prepared in accor(lance with the Charities SORP IFRS 1021-
Accounting and Reportin9 by Charities.. Statement of Recommended practi￿ applicable lo charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland {FRS 102) (effective 1 January 20191, the Financial Reporting Standard
applIcat￿e in the UK and Republic of Ireland IFRS 102) and the Companies Act 2006.
Youth United Foundation meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially rec¢)Jnised at historical cost or transaction value unless otherwise slated in the
relevant accounting policy.
The Consolidated statement of financial activities (SOFA} and Consolidated balan￿ sheet
consolidate the financial statements of the Company and ils subsidiary undertaking. The results of
the subsbdiary a￿ consolidaled on a line by line bass.
The Company has taken advantage of the exemption allowe(l under section 408 of the Companies
Act 2006 and has not presented its own Statement of financial activities in these financial
slalements.
The financial slalements are presented in British Pounds Slerfing (£1, which is the Charity's
functional currency. and have been rounded to the nearest £.
2.2 Going concern
The financial statements have been prepared on a going concern basis. The Trustees have
considered the level of funds held and the expected level of income and expenditure for 12 months
from authorising these financial statements. The budgeted income and expenditure is sufficient for
the Group to be able to contsnue as a going concern.
2.3 Income
All income is recognised On￿ the Company has entitlement to the income, it is probable that the
income will be received and the amount of income re￿1vable can be measured reliably.
Grants are included in the Consolidated statement of financial activities on a receivable basis. The
balan￿ of income received for specific purposes but not expended during the period is shown in the
relevant funds on the Balance sheet. Where income is received in advance of entitlement of
receipt, ils reccxJnilion is deferred and included in creditors as deferred income. Where entitlement
occurs before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment
income is receivable.
Page 16

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Accountlng pollcles Icontlnuedl
2.4 Expendlture
Expenditure is recognised On￿ there is a legal or conslruclive obligation to transfer eo)nomic
benefit to a third party. it is probable that a transfer of economic benefits will be required in
settlement and the amount of the obligation can be measured reliably. Expenditure is classified by
activity. The costs of each activity are made up of the total of direct costs and shared costs.
including support costs involved in undertaking each activity. Direct costs attributable lo a single
activity are allocated directly lo that activity. Shared costs which contribute to more than one activity
and support costs which are not attributable to a single activity are apportioned between those
activities on a basis consistent wth the use of resources. Central stsff costs are allocated on the
basis of lime spent, and depreciation charges allocated on the portion of the asset's use.
Expenditure on raising funds indudes all expenditure incurred by the Group to raise funds for its
charitable purposes and includes costs of all fundraising activities events and non-charilable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Group's objectives. as well as any associated support costs.
Grants payable are charged in the year when the offer is made except in those cases where the
offer is conditional, such grants being recognised as expenditure when the conditions attaching are
fulfilled. Grants offered subject to conditions which have not been met al the year end are noted as
a commitment, bul not accnjed as expenditure.
All expendibjre is inclusive of irrecoverable VAT.
2.5 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Group., this is normally upon notification of the interest paid or payable by the
institution wth whom the funds are deposited.
2.6 Investments
Investments in subsidiaries are valued al cost less provision for impairment.
2.7 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid nel of any trade discounts dLJe.
2.8 Cash at bank and In hand
Cash at bank and in hand includes cash and short-temi highly liquid investments with a short
maturity of three months or less from the date of acquisition or opening of the deposit or similar
accounl.
Page 17

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Accountlng pollcSes Icontlnuedl
2.9 Llabllltles and provlslons
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of e(x)nomic benefit will be required in setuement, and the
amount of the settlement can be eslimaled rel13￿y.
Liabilities are recognised al the amount that the Company anticipates it will pay to Settle the debt or
the amounl it has received as advanced payments for the goods or services il mua provide.
Provisions a￿ measured at the best estimate of the amounts required to settle the obligation.
Where the effect of the time value of money is material, the provision is ba*d on the present value
of those amounts, discounted al the pre-tax discount rate that reflects the risks specific to the
liability. The unwnding of the discount is ￿cOgnised in the Consolidated stslemenl of financial
activities as a finance cost.
2.10 Financial instruments
The Group only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and
subsequently measured al their settlement value.
2.11 Ponsions
The Group operates a éefined contribution pension scheme and the pension charge rewesents the
amounts payable by the Group to the fund in respect of the year.
2.12 Fund accounting
General fur￿5 are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Group and which have not been designated for other
purposes.
Restricted funds are funds which are lo be used in accordan￿ with specific restrictions imposed by
donors or which have been raised by the Group for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is sel out in the notes lo the financial statements.
Investment income. gains and losses are allocated to the appropriate fund.
Page 18

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Income frorn donatlons and legacles
Unrestrlcted Restrlcted
funds
funds
2025
2025
Total
funds
2025
Grants
Historic England
Department for Culture, Media & Sport
14,501
3,175
82,570
56,096
97,071
59,271
17,676
138,666
156,342
Unrestricted
funds
2024
Restricted
funds
2024
Total
fvnds
2024
Grants
Historic England
Southmoor School
6.779
57,000
25.100
63,779
25.100
6,779
82,100
88,879
Income from other trading activities
Unrestricted
funds
2025
Total
funds
2025
Grant management services
65,921
65,921
Unrestricted
funds
2024
Total
fvnds
2024
Grant management seNices
I f 8. 142
118. 142
Page 19

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Investment Incorne
Unrestrlcted
funds
2025
Total
funds
2025
Bank interest
1,563
1,563
Unrestricted
funds
2024
Total
fvnds
2024
Bank interest
1.331
1,331
Analysls of grants
Grants to
Instltutlons
2025
Total
funds
2025
Micro and Youth Ambassador grants
5,807
5,807
Grants to
Institutions
2024
Total
funds
2024
Grant to Soulhmoor School
25,100
25,100
Page 20

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Analysls of expandlture on charltable actlvltles
Summary by fund typo
Unrestricted Rèstrictad
fund$
funds
2025
2025
Total
2025
Direct consultancy fees
Micro and Youth Ambassador grants
Support costs
39,869
5,807
96,718
39,869
5,807
125,424
28,706
28,706
142,394
171,100
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
Direct consultancy fees
Grant lo Soulhmoor School
Support costs
Cancelled contnbution from netsvork members
550
24,879
25,100
24,874
25,429
25,100
71,630
18.000
46, 756
18,000
65,306
74,853
140, 159
In 2019 a decision was taken lo raise funds from the Nefv40Tk organisalions over the followng 3 years lo
fill a gap in funding caused by a pause in DCMS funding to the uniformed youth sector and thus the
Charity. This decision predates the current management and the majority of current Iruslees. In the third
year, 2022, il was not possible to obtain payment for the sums oulslanding. As a result the Trustees
have accepted the need to provide in full for the outstanding sums. This resulted in a £18.000 'can￿lled
contribution lo ne￿rk members, expense in the pnor year as noted above.
Page 21

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Analysls of expandlture by actlvltles
Activitios
undertakon
directly
2025
Grant
funding of
activities
2025
Support
costs
2025
Total
funds
2025
Consultancy fees and project delivery
Micro and Youth Ambassador grants
Support costs (see below)
39,869
39,869
5,807
125,424
5.807
125,424
39,869
5,807
125,424
171,100
Activities
undert8ken
directly
2024
Grant
fvnding ol
activities
2024
Support
costs
2024
Total
funds
2024
Consultancy fees
Grant lo Southmoor School
Support costs (see ￿lOw)
Contribution to network members
25,429
25,429
25,100
71,630
18.000
25,700
71,630
18,000
43,429
25,100
71,630
140,159
Page 22

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Analysls of expendlture by actlvltles Icontlnued)
Analysls of support costs
Total
funds
2025
Total
funds
2024
Staff costs
Travel and subsistence
Computer costs
Management costs
Handling fees
Bcxjkkeeping
Insurance
Bank charges
Other costs
Premises and office costs
Consultancy fees
Governan￿ Isee note 91
Recruitment
65,957
7.526
10,170
1S,896
1.780
6.566
1,740
374
122
2,500
9.417
1,995
1,381
26,787
4,859
6,255
4.253
2,526
4, 725
1,316
353
227
1,667
15,302
3.360
125.424
71,630
Independent examlner's remuneratlon
2025
2024
Fees payable to the Company's independent examiner for the indeFendent
examination of the Company's annual accounts
Fees payable to the Company's independent examlner in respect of..
Preparation of the subsidiary accounts
I taxation advisory services not included above
3,050
2.950
1.225
615
1,200
600
Page 23

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
10. Staff costs
Group
2025
Group
2024
Company
2025
Company
2024
Wages and salaries
Social security costs
Contribution lo defined contribution pension
schemes
78.337
910
57,455
64.413
325
26,537
1,775
1,350
1,219
250
81.022
58.805
65.957
26,787
The average number of persons employed by the Company during the year was as follows..
Group
2025
No.
Group
2024
No.
Company
2025
No.
Company
2024
No.
Employees
The employees, time was allocated be￿een the parent company and the subsidiary until March 2025
th all costs allocated to the parent company from April 2025.
No employee received remuneration amounting to more than £60.000 in either year.
The Operations Director, together wlh the trustees, is considered key management personnel. The total
remuneration of the Operations Director for the year ended 30 September 2025 was £32,448 12024
£31,2(X)l. Additionally pension payments of £78612024 - £7491 were paid by the Group in relation lo this
director.
11. Trustoes. remuneration and oxpensos
Durlng the year, no Trustees received any remuneration or other benefits (2024- £NIL).
During the year ended 30 September 2025, no Trustee expenses have b￿n incurred (2024 - £NIL).
Page 24

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
12.
Flxed asset Investments
Investments
subsldlary
companies
Company
Cost or valuation
At 1 October 2024
At 30 September 2025
Ngt book valug
At 30 September 2025
At 30 September 2024
Principal subsidiaries
The following was a subsidiary undertaking of the Company..
Name
Company
number
Class of
shares
Holding
Included in
consolidation
YUF Enterprises Limited
14510586
Ordinary
100410 Yes
The financial results of the subsidiary for the year were..
Name
Income
Expendlture
Proflt for
the year
Net assets
YUF Enterprises Limited
65,921
{28,942)
36,979
The registered office of YUF Enterprises Limited is 200b Lambeth Road, London, SE17JY.
Page 25

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
13. Debtors
Group
2025
Group Company
2024
2025
Comp8ny
2024
Due within one year
Trade debtors
Amounts owed by group undertakings
Other debtors
Prepayments and accrued income
555
375
60,066
436
391
30,300
30,194
30,300
658
30.691
30, 749
30.736
61,099
14. Credltors: Arnounts falllng due wlthln one year
Group
2025
Group
2024
Company
2025
Company
2024
Trade creditors
Other taxation and social security
Other creditors
Accrual8 and deferred income
4,833
6,177
5,875
4,833
5,296
488
4,481
4,$30
12,341
10.84t
9.851
24,393
9.802
16, 137
Page 26

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
15. Statement of funds
Statement of funds - current year
Balance at
30
Transfers September
Inlout
2025
Balance at 1
October
2024
Income Expendltur8
Unrestricted funds
General Funds- all funds
186,140
85,160
157,648)
213,716
Restrlcted fund$
Historic England - Youth
Heritage
Historic England- Design
Historic England- Uniled We
Sland
DCMS
7,947
39.135
3,111
147,018)
{3,111)
(641
40,324
56,096
136,169)
156,096)
4,155
7,947
138.666
1142,394)
(641
4,155
Total of funds
194,087
223.826
1200,042)
217,871
Page 27

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
15. Statement of funds {contlnuedl
Statement of funds - prlor year
As restated
Balance at
I Octobei
2023
Balance at
30
September
2024
TTrnsfers
in/out
Income Expenditu
Unrestricted funds
General Funds- all funds
174.458
126,252
(121.019)
6.449
t86.140
Restrlcted funds
Historic England- Youth
Heritsge
Royal London I Silver United
DCMS
Southmoor Schcd
390
4,859
1.900
57,000
(49, 753)
310
(4.859)
(1.900J
7,947
25, 100
(25, 100)
7, 149
82, 100
(74,853)
{6,449J
7,947
Total of funds
t81,607
208,352
(195.872)
194,087
Page 28

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
15. Statement of funds {contlnuedl
Restrlcted Funds:
Historic England Youth Heritage
Grant funding towards the cost of the "Youth Potential. project.
designed to build heritage capacity within the youth sector to better protect and value our heritsge.
Historic England Design- Grant funding towards project design.
Historic England United We Sland - Grant funding towards the cost of the 'Uniled We Stand" project.
th the aim of bridging divides wlh youth social action, shared heritage and a stronger future.
Royal London I Silver United - Funding for the delivery of a pilot of the Silver United Project which
commenced in April 2022 and completed in prior year.
DCMS - Funding from the Department for Culture. Media & Sport towards the cost of projects
supporting Unifomied Youth Organisalions.
Southmoor School - Funding received fmm the Prince of Wales Charitable Foundation to be passed on
to Soulhmoor SchCX￿ for their Royal Air Force Mr Cadets.
Unrestrictad Funds:
General funds of the Chaflty.
16. Analysis of net assets between funds
Analysis of net assets between funds - current year
Unrestricted Restricted
funds
funds
2025
2025
Total
funds
2025
Current assets
Creditors due within one year
223,567
{9,8511
4,155
227,722
19,8511
Total
213,716
4,155
217,871
Page 29

YOUTH UNITED FOUNDATION
(A cornpany limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
16. Analysls of net assets between funds (contlnued)
Analysls of net assets between funds - prlor year
Unrestricte
funds
2024
Restricted
funds
2024
Total
funds
2024
Current assets
Creditors due wlhin one year
210,533
(24,393)
7.947
218,480
(24,393)
Total
186, 140
7,947
194,087
17.
Penslon commltments
The Group operates a defined contribution pension scheme. The assets of the scheme are held
separately from those of the Group in an independently administered fund. The pension cost charge
represents contributions payable by the Group lo the fund and amounted to £1,775 12024 - £1,350).
Contributions tolalling £488 {2024 £Nil) were payable lo the fund al the balance sheet dale and are
induded in creditors.
18. Members. IlabS11ty
Each member of the charitable company undertakes to contribute to the assets of the Company in the
event of il being wound up while helshe is a member, or wlhin one year after helshe ￿aSeS lo be a
member. an amount not ex￿edIng £1.
19. Related party transactlons
The Foundation entered into the following transactions in the year ended 30 September 2025..
An amount of £2,500 12024 - £2,292) was paid lo the Marine Society & Sea Cadets IMSSC) for
sundry expenses. MSSC is one of the Network members of Youth United Foundation.
The Foundation made payments tolalling £1.750 12024 £5,327) to EMS3 Limited for consultancy
services. E Shery, a Trustee of the Foundation is a director and controlling party of EMS3 Limited.
A gift aid payment of £36,979 (2024 £62,427) was receivable from YUF Enterprises Limited, the
Foundation's 100% subsidiary company. At 30 September 2025 £436 12024 £60,066) was due
from YUF Enterprises Limited lo the Foundation, comprising mostly accrued gift aid.
20. Controlling party
The Trustees are members of the charitable company together with representatives from Ne￿rk
organisalions. There is no overall controlling paty-
Page 30