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2025-03-31-accounts

COMPANY REGISTRATION NUMBER: 06709767 CHARITY REGISTRATION NUMBER: 1152486

Ethnic Youth Support Team Company Limited by Guarantee Financial Statements

31 March 2025

GORDON DOWN & PARTNERS

Accountants and Business Advisors & statutory auditor 144 Walter Road Swansea SA1 5RW

Ethnic Youth Support Team

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2025

Page
Trustees' annual report (incorporating the director's report) 1
Independent auditor's report to the members 10
Statement of financial activities (including income and
expenditure account) 15
Statement of financial position 16
Statement of cash flows 17
Notes to the financial statements 18
The following pages do not form part of the financial statements
Detailed statement of financial activities 37
Notes to the detailed statement of financial activities 40

Ethnic Youth Support Team

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2025

The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2025.

Reference and administrative details

Registered charity name Ethnic Youth Support Team Charity registration number 1152486 Company registration number 06709767 Principal office and registered UNITS B & C office 11 ST. HELENS ROAD SWANSEA SA1 4AB

The trustees

Mr Hywel Vaughan Ms Shehla Khan Mr Abdul-Azim Ahmed Mr Mark Alaszweski Ms Korina Tsioni Ms Fatiha Rahman Ms Tahirah Ali (Retired 8 August 2024) Ms Samantha Phiri Mr Saleem Asghar Kidwai

Auditor Gordon Down & Partners Accountants and Business Advisors & statutory auditor 144 Walter Road Swansea SA1 5RW

Structure, governance and management

Structure

The Management Committee confirms that the annual report and financial statements of the charity comply with the requirements of the charity's governing documents and the provisions of the Charities Statement of Recommended Practice (SORP FRS 102).

Legal Status

The Charity is a company, limited by guarantee, registration number 06709767. It is registered with the Charity Commission, number 1152486.

Method of Appointment

The Management of the Charity is the responsibility of the management Committee and its officers who are elected and co-opted under the terms of the Charity Commission Scheme.

- 1 -

Ethnic Youth Support Team

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Structure, governance and management (continued)

Trustee induction and training

Trustees receive a full induction on the commencement of their role. The induction covers a wide range of topics including:

Most trustees are already familiar with the practical work of the charity as most were previously involved in EYST in some way including as long-standing volunteers. They are also regularly invited to take part in team-building and staff development days and other EYST events. They play a key part in the Bi-Annual Staff Development Day held every June and December.

Additionally, new trustees are invited and encouraged to attend a series of short training sessions to familiarise themselves with the charity and the context within which it operates. These are jointly led by the Chair of the Management Committee and the Co-Director of the charity and cover:

However in view of our recent growth, during the coming year, we plan to strengthen and develop our trustees by undertaking a skills audit and recruiting new trustees to meet identified skills gaps.

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Ethnic Youth Support Team

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Structure, governance and management (continued)

Risk Management

The Board of Trustees has conducted a review of the major risks to which the charity is exposed. A risk register has been established and is updated bi-annually. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Significant external risks to funding have led to the development of a strategic plan which will allow for the diversification of funding and activities. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the centre. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.

The trustees have conducted their own review of the major risks to which the charity is exposed, where at unacceptable levels, haven taken steps to mitigate those risks. The procedures are periodically reviewed to ensure that they still meet the needs of the charity. The principal risks facing the charity and a summary of the key mitigation actions, are noted below.

Risk: Political opposition from competitors

Mitigating Actions:

 Recognising expertise and seeking to harness and bring together strengths of competitors in a coalition style network

Risk: Partnerships breaking up

Mitigating Actions:

Risk: Loss of focus/ mission drift

Mitigating Actions:

 Regular EYST Wales Staff Development Days, involving range of stakeholders including staff and volunteers.

Risk: Staff malpractice/ a safeguarding failure

Mitigating Actions:

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Ethnic Youth Support Team

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Structure, governance and management (continued)

Risk: A major property incident

Mitigating Actions:

Risk: Loss of key personnel

Mitigating Actions:

Risk: Reduction in clients / service users

Mitigating Actions:

 Development of activities and community projects to attract and support new members and client groups.

Risk: Loss of funding for projects:

Key management remuneration

The board of Trustees together with key staff members are considered to be the key management personnel of the charity. Details of payments to / from Trustees are disclosed in note 13 to the accounts. Payments made to other key management personnel are given in note 12. The level of payment made to all key management personnel is reviewed annually by Trustees.

Organisational structure

Our Senior Leadership Team within EYST continues to work hard to support the vision of the organisation to ensure business goals are met. EYST is now led by our senior leadership consisting of our Founder Momena Ali, Co-Directors Helal Uddin, Head of Services & Partnerships and Lloyd Williams, Head of People & Governance. The Co-Directors have oversight over the 8 different teams within EYST, with the 8 team leads reporting directly to their respective Co-Director. The SLT has extensive experience and have worked to consolidate the growth of the organisation in previous years.

These 8 Team Leads report to the Co-Directors and are responsible for the day-to-day line management and supervision of staff members within their designated teams. The Co-Directors are responsible for ensuring that the charity delivers the services specified and that key performance indicators are met. The Team Leads have responsibility for the day-to-day operational management of staff, individual supervision of the staff team and also ensuring that the team continue to develop their skills and working practices in line with good practice.

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Ethnic Youth Support Team

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Objectives and activities

The objectives of EYST are to continue to focus on helping BME young people, families and individuals living in Wales to contribute, participate and feel a valued part of Wales, through various projects focusing on youth support, family support, sporting activities, education, health and employment support. They are also to continue to challenge racial stereotypes and promote understanding and community cohesion amongst the wider public.

Annual Report

Welcome to our Annual Report for the year ending March 31st 2025. 2025 see the beginning of our 20th year of our existence, which will mark a year of celebration, highlighting the amazing achievements as well as challenges we have faced and overcome. We have also been grateful for the generous support from a range of funders to respond to new areas of need to support ethnic minority people across Wales, Hard work was at the core of this year, and our frontline services continued to be incredibly busy.

Our work is based on our five key areas of working including Youth Work, Family Support, Sanctuary Support, supporting volunteering and influencing at a strategic policy level. We continue to work hard to support clients at their place of need and supporting policy reform for the long-term benefits for the clients and communities we support.

The demand for our work continues to increase and we are working diligently to ensure that the organisation is resourced with the right staff and infrastructure to continue to undertake this much needed work inline with best practice in the sector.

In solidarity,

EYST Board of Trustees

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Ethnic Youth Support Team

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Achievements and performance

Summary of Key Projects and Activities

Youth Work

Our Youth Work provision continues to grow from strength to strength supported by our SVYWO funding. Our provision across Wales includes Swansea, Cardiff, Newport, Wrexham, Monmouthshire, Torfaen, Pembrokeshire and Flintshire where deliver weekly Drop-In sessions. The projects are funded by variety of funders including local authorities, Gwent Police and Crime Commissioner, Moondance and Children in Need. Our annual Youth Awards are now a highlight of our calendar, celebrating the amazing achievements of our Young People. The Team also deliver our BME Sports project in Swansea our Actif Sports project in Northeast Wales.

BME CYP

Our BME CYP Project funded by the Welsh Government and our Family Project funded by Swansea Council provides bespoke, holistic and culturally sensitive family and youth support in Cardiff, Newport, Wrexham and Swansea. The project provides vital support to families and works closely with our wonderful partners to provide the best possible support.

Sanctuary Team

Our Sanctuary Team, based in our Sanctuary Hub in Swansea provides one to one support to those seeking sanctuary, both asylum seekers and refugees. The hub provides a number of unique services funded by several funders to ensure a holistic, knowledge and compassion package of support. Our funders include the National lottery, Henry Smith, Welsh Government (Share Tawe Project) and our partnership with the Welsh Refugee council on their Wales Seeking Sanctuary Project. Our work with unaccompanied asylum-seeking young people has provided excellent support to young people in a challenging position so early in their life.

Swansea Resettlement

Our well-established Swansea settlement Team supports Ukrainian and Afghan refugees as part of the UK Governments Refugee resettlement scheme and is funded by Swansea Council, the project provides comprehensive support to encourage integration and independence.

Powys Resettlement

Our Powys Resettlement Team supports Syrian and Afghan refugees as part of the UK Governments Refugee resettlement scheme and is funded by Powys Council. The team have worked tirelessly to support clients with housing, education, health and integration.

Race and Policy Team

Our Race and Policy Team continue to make excellent strides both support clients and influencing Policy makers across the public sector including national and local government in Wales. The Team delivers several projects include our Welsh Government funded All Wales Engagement Programme, our Esme Fairbairn funded Right to Education Project support those at risk of exclusion, our Oak foundation funded Race and Housing project aims to supporting clients with housing issues and support longer term policy change. We are also delighted to continue to work with partners on the Equal Power Equal Voice mentoring scheme supporting people into public life.

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Ethnic Youth Support Team

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Financial review

Financial position

The Charity's net incoming resources for the year amounted to £77,414 (compared to net outgoing resources of £175,575 in 2024). The restricted incoming resources for the year of £1,935,879 consists largely of grant income received. These funds were expended on salaries and agreed overheads. Any unspent revenue income is carried forward to next year. The total unrestricted funds at the end of the year amounted to £920,526 (2024 - £644,234). This is made up of £700,526 general unrestricted reserves representing the Charity's free reserves and a £220,000 Welsh Government funded property fund. The total restricted reserves at the year end amount to £204,999 (2024 - £403,876).

Reserves policy

EYST's reserves policy is to seek to establish and then maintain sufficient level of reserves to enable normal operating activities to continue over a period of up to 6 months should a shortfall in income occur and to take account of potential risks and contingencies that may arise from time to time. EYST's annual income fluctuates but has remained at a similar level to the previous year, when we had a significant increase, however this is still made up mainly of project-specific funding. Core costs are deemed to be premises expenditure and Chief Executive/Co-Director's salary, as well as key project staff who are considered to be integral to EYST's core services. Altogether, these core costs amount to approximately £200k annually. We continue to have a number of large grants which are paid quarterly in arrears, meaning that at any one time we are owed between £100k-£150k. For this reason, it is necessary to increase our target reserves figure to £300k to allow for expenditure in advance, together with 6 months core running costs.

EYST will endeavour to grow its reserves to the agreed target by undertaking the following fundraising activities:

Expenditure of EYST reserves is at the discretion of the Trustees but should be avoided where reserves fall below the target of 6 months' core running costs. Circumstances in which expenditure of reserves can be justified is where the sustainability, survival or safe delivery of EYST core services is at risk without the expenditure. Should EYST reserves grow in excess of the target then steps will be taken by the Trustees to identify the most effective ways of spending the reserves which are in excess of 6 months running costs in order to maximise benefits to the charity in accordance with its charitable objectives. EYST Trustees are presented with regular information relating to the charity's reserves levels and agree any actions to be taken relating to expenditure or generation of reserves. This policy is reviewed at least annually, taking into account the charity's changing financial picture.

Going concern

Having considered budgets for the next twelve months, the Trustees are confident that the Charity will continue to meet its liabilities as they fall due for the foreseeable future and consider that there are no material uncertainties about EYST's ability to continue as a going concern. It is therefore considered appropriate by the Trustees to prepare the financial statements on a going concern basis.

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Ethnic Youth Support Team

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Plans for future periods

We plan to continue consolidating our position as a Wales-wide organisation, and further develop our services in across Wales. These include a commitment to continue to provide frontline services to young people, families and individuals seeking Sanctuary. We are focused on adapting to pressing and changing needs of our clients to ensure we are meeting the client at their place of need. We are committed to continue to develop our internal people practices and processes to upskill and develop our staff to create the best possible environment to empower our staff to be the best they can be to support our clients.

Trustees' responsibilities statement

The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

Each of the persons who is a trustee at the date of approval of this report confirms that:

The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.

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Ethnic Youth Support Team

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

Ms Shehla Khan Trustee

Charity Secretary

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Ethnic Youth Support Team

Company Limited by Guarantee

Independent Auditor's Report to the Members of Ethnic Youth Support Team

Year ended 31 March 2025

Opinion

We have audited the financial statements of Ethnic Youth Support Team (the 'charity') for the year ended 31 March 2025 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

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Ethnic Youth Support Team

Company Limited by Guarantee

Independent Auditor's Report to the Members of Ethnic Youth Support Team (continued)

Year ended 31 March 2025

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

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Ethnic Youth Support Team

Company Limited by Guarantee

Independent Auditor's Report to the Members of Ethnic Youth Support Team (continued)

Year ended 31 March 2025

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory frameworks that are applicable to the entity and determined that the most significant are those that relate to: FRS102 Employment law Tax & pension law Charities SORP Health & safety

We assessed the risks of material misstatement in respect of fraud as follows: We inquired with management about the existence of fraud and if there were any unusual transactions or relationships. We also performed various tests on the records to check for misstatement. We did not identify any issues.

We considered the risk of fraud through management override and, in response, we incorporated testing of adjusting entries into our audit approach.

Based on the results of our risk assessment we designed our audit procedures to identify and to address material misstatements in relation to fraud. We considered the possibility of fraudulent payments to third parties and also looked for segregation of duties.

A further description of our responsibilities for the audit of the financial statements is located on the FRC’s website at https: www.frc.org.uk/auditorsresponsibilities.

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Ethnic Youth Support Team

Company Limited by Guarantee

Independent Auditor's Report to the Members of Ethnic Youth Support Team (continued)

Year ended 31 March 2025

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

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Ethnic Youth Support Team

Company Limited by Guarantee

Independent Auditor's Report to the Members of Ethnic Youth Support Team

(continued)

Year ended 31 March 2025

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

Laurence Cohen (Senior Statutory Auditor)

For and on behalf of Gordon Down & Partners Accountants and Business Advisors & statutory auditor 144 Walter Road Swansea SA1 5RW

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Ethnic Youth Support Team

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2025

2025 2024
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 5 204,915 1,935,879 2,140,792 1,794,055
Charitable activities 6 125,602 125,602 148,248
───────── ──────────── ──────────── ────────────
Total income 330,517 1,935,879 2,266,394 1,942,303
═════════ ════════════ ════════════ ════════════
Expenditure
Expenditure on charitable activities 7,8 276,701 1,912,281 2,188,980 2,117,878
───────── ──────────── ──────────── ────────────
Total expenditure 276,701 1,912,281 2,188,980 2,117,878
═════════ ════════════ ════════════ ════════════
───────── ──────────── ──────────── ────────────
Net income/(expenditure) 53,816 23,598 77,414 (175,575)
═════════ ════════════ ════════════ ════════════
Transfers between funds 222,475 (222,475)
───────── ──────────── ──────────── ────────────
Net movement in funds 276,291 (198,877) 77,414 (175,575)
Reconciliation of funds
Total funds brought forward 644,235 403,876 1,048,111 1,223,686
───────── ──────────── ──────────── ────────────
Total funds carried forward 920,526 204,999 1,125,525 1,048,110
═════════ ════════════ ════════════ ════════════

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 18 to 35 form part of these financial statements.

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Ethnic Youth Support Team

Company Limited by Guarantee

Statement of Financial Position

31 March 2025

2025 2024
Note £ £ £
Fixed assets
Tangible fixed assets 14 775,859 626,323
Current assets
Debtors 15 418,336 447,137
Cash at bank and in hand 325,436 392,901
───────── ─────────
743,772 840,038
Creditors: amounts falling due within one year 16 49,879 52,896
───────── ─────────
Net current assets 693,893 787,142
──────────── ────────────
Total assets less current liabilities 1,469,752 1,413,465
Creditors: amounts falling due after more than
one year 17 344,227 365,353
──────────── ────────────
Net assets 1,125,525 1,048,112
════════════ ════════════
Funds of the charity
Restricted funds 204,999 403,876
Unrestricted funds 920,526 644,235
──────────── ────────────
Total charity funds 19 1,125,525
════════════
1,048,111
════════════

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

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

Ms Shehla Khan Trustee

The notes on pages 18 to 35 form part of these financial statements.

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Ethnic Youth Support Team

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 March 2025

2025 2024
£ £
Cash flows from operating activities
Net income/(expenditure) 77,414 (175,575)
Adjustments for:
Depreciation of tangible fixed assets 44,399 40,503
Interest payable and similar charges 23,603 21,393
Accrued expenses 840 720
Changes in:
Trade and other debtors 28,801 (162,280)
Trade and other creditors (17,959) 133,489
───────── ─────────
Cash generated from operations 157,098 (141,750)
Interest paid (23,603) (21,393)
───────── ─────────
Net cash from/(used in) operating activities 133,495 (163,143)
═════════ ═════════
Cash flows from investing activities
Purchase of tangible assets (193,935) (182,129)
───────── ─────────
Net cash used in investing activities (193,935) (182,129)
═════════ ═════════
Cash flows from financing activities
Proceeds from borrowings (7,024) (6,360)
───────── ─────────
Net cash used in financing activities (7,024) (6,360)
═════════ ═════════
Net decrease in cash and cash equivalents (67,464) (351,632)
Cash and cash equivalents at beginning of year 392,901 744,532
───────── ─────────
Cash and cash equivalents at end of year 325,437 392,900
═════════ ═════════

The notes on pages 18 to 35 form part of these financial statements.

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Ethnic Youth Support Team

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is UNITS B & C, 11 ST. HELENS ROAD, SWANSEA, SA1 4AB.

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 Companies Act 2006.

3. 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.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or

commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

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Ethnic Youth Support Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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Ethnic Youth Support Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

3. Accounting policies (continued)

Tangible assets (continued)

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

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:

Freehold property - 50 years
Fixtures and fittings - 25% straight line
Motor vehicles - 25% straight line
Equipment - 25% straight line

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.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a 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.

- 20 -

Ethnic Youth Support Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

3. Accounting policies (continued)

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

The company is limited by guarantee and does not have a share capital. The liability of the members in the event of the company being liquidated is limited to £1 per member.

5. Donations and legacies

Donations and legacies
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Donations
Donations 25,924 25,924

- 21 -

Ethnic Youth Support Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

5. Donations and legacies (continued)

Donations and legacies (continued)
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Grants
WCVA 20,906 20,906
Monmouthshire Council - Youth Project 10,000 10,000
City & County of Swansea - Families First 42,000 42,000
City & County of Swansea - BME Sports 20,000 20,000
City & Council of Swansea - SPF Pathways to work 107,987 107,987
City & County of Swansea - COAST 13,598 13,598
Platform - Power Up Project
Young Person's Committee Project
Housing Justice - Share Tawe 29,933 29,933
Wrexham Council - EDI 20,000 20,000
Wrexham Council - Safer Streets
Wrexham Council - N.E.W Young Leaders
Wrexham Council - Community Cohesion Team
Gwynedd Council - Actif North Wales 26,854 26,854
Henry Smith Foundation 98,600 98,600
Welsh Government - BME CYP 138,552 138,552
Welsh Government - SVWYO 54,927 54,927
Oak Foundation 107,252 107,252
Lankelly Media - Community Journalism
Welsh Government -Child poverty innovation and
supporting communities 54,680 54,680
Big Lottery - BAME Helpline
The National Lottery - Sanctuary Hub 192,421 192,421
Mind - Time to Change Wales
The National Lottery Community Fund 20,000 20,000
Powys Association of Voluntary Organisations 5,391 5,391
Haverfordwest Mosque Partnership 20,000 20,000
Flintshire Council - Flintshire Youth Support 20,000 20,000
Gwent Police - Urban Safe 48,931 48,931
Torfaen Council - Youth Grant 15,000 15,000
Vale of Glamorgan Youth Support
BBC Children in Need - Wrexham Cultures Youth 29,308 29,308
BBC Children in Need - Food Resilience
Joseph Rowntree - RAW
Esmee Fairbairn 65,000 65,000
Equal Power Equal Voice: All Wales Mentoring 6,721 6,721
Youth Sport Trust 6,893 6,893
Public Health Wales 15,000 15,000
City & County of Swansea - Afghan Project 1,609 21,585 23,193
City & County of Swansea - Homes for Ukraine 13,609 169,914 183,522
Refugee Resettlement Scheme - Swansea 13,495 150,507 164,002
Syrian Vulnerable persons' Resettlement Scheme -
Carms 12,965 149,011 161,976
Syrian Vulnerable persons' Resettlement Scheme -
Powys 12,313 141,678 153,991
Welsh Government - Equality Grant 106,083 106,083
Welsh Refugee Council - Sanctuary Service 17,110 17,110
Other grants - unrestricted 20,000 20,000
Other grants - restricted 12,840 12,840

- 22 -

Moondance Foundation 35,000 35,000
Flintshire City of Sanctuary 7,197 7,197
Garfield Weston Foundation 40,000 40,000

- 22 -

Ethnic Youth Support Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

5. Donations and legacies (continued)

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
───────── ──────────── ────────────
204,915 1,935,879 2,140,792
═════════ ════════════ ════════════
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Donations
Donations 11,550 11,550

- 23 -

Ethnic Youth Support Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

5. Donations and legacies (continued)

Donations and legacies (continued)
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Grants
WCVA
Monmouthshire Council - Youth Project 1,906 8,094 10,000
City & County of Swansea - Families First 38,820 38,820
City & County of Swansea - BME Sports 20,000 20,000
City & Council of Swansea - SPF Pathways to work 55,736 55,736
City & County of Swansea - COAST 14,000 14,000
Platform - Power Up Project 750 2,010 2,760
Young Person's Committee Project 587 (587)
Housing Justice - Share Tawe 31,773 31,773
Wrexham Council - EDI 20,000 20,000
Wrexham Council - Safer Streets 11,999 11,999
Wrexham Council - N.E.W Young Leaders 6,000 6,000
Wrexham Council - Community Cohesion Team 2,000 2,000
Gwynedd Council - Actif North Wales
Henry Smith Foundation 3,700 75,300 79,000
Welsh Government - BME CYP 138,552 138,552
Welsh Government - SVWYO 3,788 49,991 53,779
Oak Foundation 10,500 (10,500)
Lankelly Media - Community Journalism 2,000 2,000
Welsh Government -Child poverty innovation and
supporting communities
Big Lottery - BAME Helpline 24,905 24,905
The National Lottery - Sanctuary Hub 165,256 165,256
Mind - Time to Change Wales (5,496) (5,496)
The National Lottery Community Fund
Powys Association of Voluntary Organisations
Haverfordwest Mosque Partnership 20,000 20,000
Flintshire Council - Flintshire Youth Support 25,781 25,781
Gwent Police - Urban Safe 49,672 49,672
Torfaen Council - Youth Grant 15,000 15,000
Vale of Glamorgan Youth Support 6,392 6,392
BBC Children in Need - Wrexham Cultures Youth 31,372 31,372
BBC Children in Need - Food Resilience 10,500 10,500
Joseph Rowntree - RAW 6,532 39,286 45,817
Esmee Fairbairn 65,000 65,000
Equal Power Equal Voice: All Wales Mentoring 4,142 15,820 19,962
Youth Sport Trust
Public Health Wales
City & County of Swansea - Afghan Project 2,100 25,015 27,116
City & County of Swansea - Homes for Ukraine 20,377 219,175 239,552
Refugee Resettlement Scheme - Swansea 5,986 77,743 83,730
Syrian Vulnerable persons' Resettlement Scheme -
Carms 15,660 153,495 169,155
Syrian Vulnerable persons' Resettlement Scheme -
Powys 12,512 161,384 173,895
Welsh Government - Equality Grant 8,759 98,122 106,881
Welsh Refugee Council - Sanctuary Service 12,707 12,707
Other grants - unrestricted
Other grants - restricted 8,889 8,889

- 24 -

Moondance Foundation Flintshire City of Sanctuary Garfield Weston Foundation

– – – – – – – – –

- 24 -

Ethnic Youth Support Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

5. Donations and legacies (continued)

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
───────── ──────────── ────────────
173,849 1,620,206 1,794,055
═════════ ════════════ ════════════
6. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Research and fee income 48,699 48,699 64,659 64,659
Training and workshop income 34,019 34,019 19,187 19,187
Other Income 7,200 7,200 334 334
Welsh Government Secondment 35,684 35,684 64,068 64,068
───────── ───────── ───────── ─────────
125,602 125,602 148,248 148,248
═════════ ═════════ ═════════ ═════════
7. Expenditure on charitable activities by fund type
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Activity type 1 276,696 1,896,857 2,173,553
Support costs 5 15,424 15,427
───────── ──────────── ────────────
276,701 1,912,281 2,188,980
═════════ ════════════ ════════════
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Activity type 1 335,568 1,766,859 2,102,427
Support costs 123 15,329 15,451
───────── ──────────── ────────────
335,691 1,782,188 2,117,878
═════════ ════════════ ════════════

8. Expenditure on charitable activities by activity type

Activities
undertaken Total funds Total fund
directly Support costs 2025 2024
£ £ £ £
Activity type 1 2,173,553
2,173,553 2,102,427
Governance costs
15,427
15,427 15,451
──────────── ──────── ──────────── ────────────
2,173,553
15,427
2,188,980 2,117,878
════════════ ════════ ════════════ ════════════

- 25 -

Ethnic Youth Support Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

9. Analysis of support costs

9. Analysis of support costs
Analysis of
support costs
activity 1 Total 2025 Total 2024
£ £ £
Finance costs 216 216 125
Support costs - Accountancy 15,210 15,210 15,326
──────── ──────── ────────
15,426 15,426 15,451
════════ ════════ ════════
10. Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets 44,399 40,503
════════ ════════
11. Auditors remuneration
2025 2024
£ £
Fees payable for the audit of the financial statements 4,000
═══════
4,000
═══════

12. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as The total staff costs and employee benefits for the reporting period are analysed as follows:
2025 2024
£ £
Wages and salaries 1,627,733 1,612,989
Employer contributions to pension plans 19,226 19,676
──────────── ────────────
1,646,959 1,632,665
════════════ ════════════
The average head count of employees during the year was 82 (2024: 76). The average number
of full-time equivalent employees during the year is analysed as follows:
2025 2024
No. No.
Number of staff 82 76
════ ════

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

Key Management Personnel

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £134,501 (2024:£129,770).

13. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees

- 26 -

Ethnic Youth Support Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

14. Tangible fixed assets

Land and Fixtures and Motor
buildings fittings vehicles Equipment Total
£ £ £ £ £
Cost
At 1 Apr 2024 636,874 21,519 13,000 193,263 864,656
Additions 157,259 36,676 193,935
Disposals (13,000) (13,000)
───────── ──────── ──────── ───────── ────────────
At 31 Mar 2025 794,133 21,519 229,939 1,045,591
═════════ ════════ ════════ ═════════ ════════════
Depreciation
At 1 Apr 2024 51,137 21,516 13,000 152,680 238,333
Charge for the year 15,883 28,516 44,399
Disposals (13,000) (13,000)
───────── ──────── ──────── ───────── ────────────
At 31 Mar 2025 67,020 21,516 181,196 269,732
═════════ ════════ ════════ ═════════ ════════════
Carrying amount
At 31 Mar 2025 727,113 3 48,743 775,859
═════════ ════════ ════════ ═════════ ════════════
At 31 Mar 2024 585,737 3 40,583 626,323
═════════ ════════ ════════ ═════════ ════════════
Debtors
2025 2024
£ £
Trade debtors 10,361
Other debtors 418,336 426,776
Other debtors 10,000
───────── ─────────
418,336 447,137
═════════ ═════════
Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 4,955 10,161
Accruals and deferred income 12,600 11,760
Social security and other taxes 28,158 26,525
Other creditors 4,166 4,450
──────── ────────
49,879 52,896
════════ ════════
Creditors: amounts falling due after more than one year
2025 2024
£ £
Debenture loans 204,435 211,459
WCVA: Third Sector Resilience Fund Phase 2 Loan 9,932
WCVA: Communities Investment Fund Loan 139,792 143,962
───────── ─────────
344,227 365,353
═════════ ═════════

15. Debtors

16. Creditors: amounts falling due within one year

17. Creditors: amounts falling due after more than one year

- 27 -

Ethnic Youth Support Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

18. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £19,226 (2024: £19,676).

19. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At
At 1 Apr 2024 Income Expenditure Transfers 31 Mar 2025
£ £ £ £ £
General funds 644,235 330,517 (276,701) 2,475 700,526
Restricted property fund
- Welsh Government 220,000 220,000
───────── ───────── ───────── ───────── ─────────
644,235 330,517 (276,701) 222,475 920,526
═════════ ═════════ ═════════ ═════════ ═════════
At
At 1 Apr 2023 Income Expenditure Transfers 31 Mar 2024
£ £ £ £ £
General funds 648,543 322,097 (335,691) 9,286 644,235
Restricted property fund
- Welsh Government
───────── ───────── ───────── ─────── ─────────
648,543 322,097 (335,691) 9,286 644,235
═════════ ═════════ ═════════ ═══════ ═════════
Restricted funds
At
At 1 Apr 2024 Income Expenditure Transfers 31 Mar 2025
£ £ £ £ £
WCVA 584 20,906 (16,540) 4,950
CC Swansea - Various 1,592 75,598 (76,929) 2 263
Active Inclusion - BME
Youth Invest 552 (552)
Henry Smith 14,958 98,600 (89,236) (23)
24,299
BBC CIN 4,406 (3,846) 560
Youth Support Trust 6,895 (6,355) 540
Swansea Council
Refugee Resettlement
Scheme 321 150,507 (150,498) 330
SVPR Scheme Carms 2,392 149,011 (150,023) 1,380
SVPR Scheme Powys 652 141,678 (141,603) 727
Welsh Government -
Equality 777 106,083 (107,462) 917 315

- 28 -

Ethnic Youth Support Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

19. Analysis of charitable funds (continued)

Analysis of charitable fun ds (continued)
Welsh Refugee Council
- Asylum Rights Project 364 (364)
Citizens Advice Cymru -
EU Citizens Rights
Project
Other small grants 1,893 12,160 (10,017) 4,036
Welsh Government -
Child poverty innovation
and supporting
communities 54,680 (54,680)
Joseph Rowntree - RAW 994 (450) 544
Big Lottery - Awards For
All
Welsh Government -
CFAP 225,000 (225,000)
SRP Pembrokeshire
County Council 344 (344)
Welsh Government BME
CYP 7,415 138,552 (141,655) 4,312
BAWSO Homework
Club Project
Crisis Homelessness
Project 321 (161) 160
Joesph Rowntree -
Democracy Fund
Vol Sector Emergency
Fund - BAME Helpline
BBC Children In Need -
Inspiring Futures 681 (341) 340
WCVA: Third Sector
Resilience Fund Phase
2 714 (714)
WCVA Vol Sector
Emergency Fund - Crisis
Project 75 (75)
Newport County Council
- Advocacy Project 151 (151)
CAF Resilience Grant 1,293 (659) 634
Swansea Asylum
Seekers Support: Share
Tawe 8,914 8,914
CC Swansea -Afghan
Project Swansea 477 21,585 (21,842) 19 239

- 29 -

Ethnic Youth Support Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

19. Analysis of charitable funds (continued)

Analysis of charitable fun ds (continued)
Lankelly Media Grant -
Community Journalism
Equal Power Equal
Voice: All Wales
Mentoring Scheme 315 6,721 (6,949) 87
Big Lottery - BAME
Helpline 55 (55)
Housing Justice - Share
Tawe Project 8,706 29,932 (39,394) 756
AVOW- Youth-Led
Grants Scheme 680 (250) 430
Mind: Time to Change
Wales
CC Swansea - Home for
Ukraine 2,379 169,913 (170,550) 854 2,596
Wrexham Council EDI
Grant 941 20,000 (19,702) 1,239
Wrexham Council Safer
Streets 3,766 (1,255) 2,511
Wrexham Council -
Summer of Fun 1,682 (841) 841
Children In Need -
Wrexham Cultures
Youth Project 2,742 29,308 (28,544) 3,506
National Lottery -
Sanctuary Hub 22,058 192,421 (182,248) 32,231
Welsh Government -
SVWYO 415 54,927 (53,190) 2,152
Oak Foundation 54,290 107,252 (127,146) 34,396
Haverfordwest Mosque
Partnership 1,219 20,000 (20,609) 610
Monmouthshire Council 10,000 (10,000)
Platform - Power Up
Project 320 (160) 160
Streetgames UK
Race Council Cymru
National Theatre Wales
YPC- Young Person's
Committee Project 486 (162) 324
Flintshire Council -
Flintshire Youth Support 1,890 20,000 (21,317) 573
Gwent Police Urban
Safe 14,742 48,931 (52,371) 11,302
Torfaen Council - Youth
Grant 5,196 15,000 (19,136) 1,060
Wrexham Council -
N.E.W Young Leaders 4,820 (3,953) 867

- 30 -

Ethnic Youth Support Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

19. Analysis of charitable funds (continued)

Analysis of charitable f unds (continued)
Welsh Refugee Council
- Sanctuary Service 17,110 (17,010) 100
Vale of Glamorgan
Youth Support 2,039 (2,039)
Wrexham Community
Cohesion Team
Swansea Council - SPF
Pathways to work 945 107,987 (107,240) 1,692
The National Lottery
Community Fund 20,000 (20,000)
Gwynedd Council - Actif
North Wales 26,854 (26,368) 486
PAYO - (MADIP) 5,391 (5,391)
Moondance Foundation 35,000 35,000
Flintshire City of
Sanctuary 7,197 7,197
Public Health Wales 15,000 (1,904) 13,096
───────── ──────────── ──────────── ───────── ─────────
403,876 1,935,879 (1,912,281) (222,475)
204,999
═════════ ════════════ ════════════ ═════════ ═════════
At
At 1 Apr 2023 Income Expenditure Transfers 31 Mar 2024
£ £ £ £ £
WCVA 877 (293) 584
CC Swansea - Various 1,301 72,820 (71,004) (1,525)
1,592
Active Inclusion - BME
Youth Invest 1,417 (865) 552
Henry Smith 32,530 75,300 (92,895) 23 14,958
BBC CIN 183 10,500 (6,277) 4,406
Youth Support Trust
Swansea Council
Refugee Resettlement
Scheme 2,473 77,744 (79,894) (2)
321
SVPR Scheme Carms 2,202 153,495 (153,072) (233)
2,392
SVPR Scheme Powys 1,090 161,384 (161,820) (2)
652
Welsh Government -
Equality 1,829 98,122 (98,514) (660)
777
Welsh Refugee Council
- Asylum Rights Project 836 (472) 364

- 31 -

Ethnic Youth Support Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

19. Analysis of charitable funds (continued)

Analysis of charitable fun ds (continued)
Citizens Advice Cymru -
EU Citizens Rights
Project 162 (162)
Other small grants 193 8,889 (7,186) (3) 1,893
Welsh Government -
Child poverty innovation
and supporting
communities
Joseph Rowntree - RAW 13,024 39,285 (48,949) (2,366) 994
Big Lottery - Awards For
All 2,530 (2,530)
Welsh Government -
CFAP 230,000 (5,000) 225,000
SRP Pembrokeshire
County Council 688 (344) 344
Welsh Government BME
CYP 1,671 138,552 (132,657) (151) 7,415
BAWSO Homework
Club Project 163 (163)
Crisis Homelessness
Project 2,936 (296) (2,319) 321
Joesph Rowntree -
Democracy Fund 326 (326)
Vol Sector Emergency
Fund - BAME Helpline 1,035 (1,035)
BBC Children In Need -
Inspiring Futures 1,171 (490) 681
WCVA: Third Sector
Resilience Fund Phase
2 1,427 (713) 714
WCVA Vol Sector
Emergency Fund - Crisis
Project 150 (75) 75
Newport County Council
- Advocacy Project 301 (150) 151
CAF Resilience Grant 1,952 (659) 1,293
Swansea Asylum
Seekers Support: Share
Tawe 8,914 8,914
CC Swansea -Afghan
Project Swansea 1,113 25,016 (25,652) 477
Lankelly Media Grant -
Community Journalism 23,196 2,000 (25,196)
Equal Power Equal
Voice: All Wales
Mentoring Scheme 6,412 15,820 (21,655) (262) 315

- 32 -

Ethnic Youth Support Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

19. Analysis of charitable funds (continued)

Analysis of charitable fun ds (continued)
Big Lottery - BAME
Helpline 32,095 24,905 (56,947) 2 55
Housing Justice - Share
Tawe Project 2,026 31,773 (25,093) 8,706
AVOW- Youth-Led
Grants Scheme
Mind: Time to Change
Wales 5,496 (5,496)
CC Swansea - Home for
Ukraine 12,083 219,175 (228,879) 2,379
Wrexham Council EDI
Grant 6,781 20,000 (25,840) 941
Wrexham Council Safer
Streets 8,244 11,999 (16,498) 21 3,766
Wrexham Council -
Summer of Fun 2,523 (841) 1,682
Children In Need -
Wrexham Cultures
Youth Project 1,117 31,373 (29,748) 2,742
National Lottery -
Sanctuary Hub 29,243 165,256 (172,441) 22,058
Welsh Government -
SVWYO 1,770 49,991 (51,346) 415
Oak Foundation 107,346 (10,500) (42,556) 54,290
Haverfordwest Mosque
Partnership 6,604 20,000 (25,385) 1,219
Monmouthshire Council 2,815 8,093 (10,908)
Platform - Power Up
Project 481 2,010 (2,171) 320
Streetgames UK 1,905 (1,905)
Race Council Cymru 1,460 (1,460)
National Theatre Wales 4,180 (2,376) (1,804)
YPC- Young Person's
Committee Project 6,872 (587) (5,799) 486
Flintshire Council -
Flintshire Youth Support 25,781 (23,891) 1,890
Gwent Police Urban
Safe 49,671 (34,929) 14,742

- 33 -

Ethnic Youth Support Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

19. Analysis of charitable funds (continued)

Analysis of charitable fun ds (continued)
Torfaen Council - Youth
Grant 15,000 (9,804) 5,196
Wrexham Council -
N.E.W Young Leaders 6,000 (1,180) 4,820
Welsh Refugee Council
- Sanctuary Service 12,707 (12,707)
Vale of Glamorgan
Youth Support 6,392 (4,353) 2,039
Wrexham Community
Cohesion Team 2,000 (1,996) (4)
Swansea Council - SPF
Pathways to work 55,736 (54,791) 945
The National Lottery
Community Fund
Gwynedd Council - Actif
North Wales
PAYO - (MADIP)
Moondance Foundation
Flintshire City of
Sanctuary
Public Health Wales
───────── ──────────── ──────────── ─────── ─────────
575,143
═════════
1,620,206
════════════
(1,782,188)
════════════
(9,285)
═══════
403,876
═════════

20. Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Tangible fixed assets 736,444 39,415 775,859
Current assets 528,309 215,464 743,773
Creditors less than 1 year (49,880)
(49,880)
Creditors greater than 1 year (344,227) (344,227)
───────── ───────── ────────────
Net assets 920,526 204,999 1,125,525
═════════ ═════════ ════════════
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Tangible fixed assets 366,447 259,876 626,323
Current assets 643,140 196,898 840,038
Creditors less than 1 year (52,896)
(52,896)
Creditors greater than 1 year (365,353) (365,353)
───────── ───────── ────────────
Net assets 644,234 403,878 1,048,112
═════════ ═════════ ════════════

- 34 -

Ethnic Youth Support Team

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

21. Analysis of changes in net debt

Analysis of changes in net debt
At
At 1 Apr 2024 Cash flows 31 Mar 2025
£ £ £
Cash at bank and in hand 392,901 (67,465)
325,436
Debt due after one year (211,459) 7,024 (204,435)
───────── ──────── ─────────
181,442 (60,441)
121,001
═════════ ════════ ═════════

- 35 -

Ethnic Youth Support Team

Company Limited by Guarantee

Management Information

Year ended 31 March 2025

The following pages do not form part of the financial statements.

- 36 -

Ethnic Youth Support Team

Company Limited by Guarantee

Detailed Statement of Financial Activities

Year ended 31 March 2025

Year ended 31 March 2025
2025 2024
£ £
Income and endowments
Donations and legacies
Donations 25,924 11,550
WCVA 20,906
Monmouthshire Council - Youth Project 10,000 10,000
City & County of Swansea - Families First 42,000 38,820
City & County of Swansea - BME Sports 20,000 20,000
City & Council of Swansea - SPF Pathways to work 107,987 55,736
City & County of Swansea - COAST 13,598 14,000
Platform - Power Up Project 2,760
Housing Justice - Share Tawe 29,933 31,773
Wrexham Council - EDI 20,000 20,000
Wrexham Council - Safer Streets 11,999
Wrexham Council - N.E.W Young Leaders 6,000
Wrexham Council - Community Cohesion Team 2,000
Gwynedd Council - Actif North Wales 26,854
Henry Smith Foundation 98,600 79,000
Welsh Government - BME CYP 138,552 138,552
Welsh Government - SVWYO 54,927 53,779
Oak Foundation 107,252
Lankelly Media - Community Journalism 2,000
Welsh Government -Child poverty innovation and supporting
communities 54,680
Big Lottery - BAME Helpline 24,905
The National Lottery - Sanctuary Hub 192,421 165,256
Mind - Time to Change Wales (5,496)
The National Lottery Community Fund 20,000
Powys Association of Voluntary Organisations 5,391
Haverfordwest Mosque Partnership 20,000 20,000
Flintshire Council - Flintshire Youth Support 20,000 25,781
Gwent Police - Urban Safe 48,931 49,672
Torfaen Council - Youth Grant 15,000 15,000
Vale of Glamorgan Youth Support 6,392
BBC Children in Need - Wrexham Cultures Youth 29,308 31,372
BBC Children in Need - Food Resilience 10,500
Joseph Rowntree - RAW 45,817
Esmee Fairbairn 65,000 65,000

──────────── ───────── (1,187,264) (952,168)

Carried forward

- 37 -

Ethnic Youth Support Team

Company Limited by Guarantee

Detailed Statement of Financial Activities (continued)

Year ended 31 March 2025

2025 2024
£ £
Brought forward (1,187,264) (952,168)
Equal Power Equal Voice: All Wales Mentoring 6,721 19,962
Youth Sport Trust 6,893
Public Health Wales 15,000
City & County of Swansea - Afghan Project 23,193 27,116
City & County of Swansea - Homes for Ukraine 183,522 239,552
Refugee Resettlement Scheme - Swansea 164,002 83,730
Syrian Vulnerable persons' Resettlement Scheme - Carms 161,976 169,155
Syrian Vulnerable persons' Resettlement Scheme - Powys 153,991 173,895
Welsh Government - Equality Grant 106,083 106,881
Welsh Refugee Council - Sanctuary Service 17,110 12,707
Other grants - unrestricted 20,000
Other grants - restricted 12,840 8,889
Moondance Foundation 35,000
Flintshire City of Sanctuary 7,197
Garfield Weston Foundation 40,000
──────────── ────────────
2,140,792 1,794,055
──────────── ────────────
Charitable activities
Research and fee income 48,699 64,659
Training and workshop income 34,019 19,187
Other Income 7,200 334
Welsh Government Secondment 35,684 64,068
───────── ─────────
125,602 148,248
───────── ─────────
──────────── ────────────
Total income 2,266,394 1,942,303
════════════ ════════════

- 38 -

Ethnic Youth Support Team

Company Limited by Guarantee

Detailed Statement of Financial Activities (continued)

Year ended 31 March 2025

Detailed Statement of Financial Activit
Year ended 31 March 2025
ies(continued)
2025 2024
£ £
Expenditure
Expenditure on charitable activities
Wages and salaries 1,627,733 1,612,989
Pension costs 19,226 19,676
Rent 5,602 9,444
Rates and water 2,903 2,015
Light and heat 32,441 26,302
Repairs and maintenance 60,649 20,687
Insurance 12,715 10,796
Other motor/travel costs 27,010 34,747
Legal and professional fees 74,255 45,021
Telephone 62,745 48,005
Other office costs 14,652 19,054
Depreciation 44,399 40,503
Interest on bank loans and overdrafts 23,386 21,268
Other interest payable and similar charges 217 125
Direct charitable activity 1 - other 11,201 8,611
Direct charitable activity 1 - sundry expenses 837 6,693
Direct charitable activity 1 - donations & sponsorship 2,230 2,070
Direct charitable activity 1 - training & tuition fees 18,394 14,731
Direct charitable activity 1 - visits & events 68,370 68,042
Direct charitable activity 1 - refreshments 2,578 5,233
Direct charitable activity 1 - beneficiary payments 40,645 55,133
Direct charitable activity 1 - translation & interpretation costs 2,261 13,234
External providers 9,485 17,875
Staff Expenses 10,760 2,803
Afghan project costs 1,804
Participant costs 2,213 8,742
Host / guest payments 12,073 2,275
──────────── ────────────
2,188,980 2,117,878
──────────── ────────────
──────────── ────────────
Total expenditure 2,188,980 2,117,878
════════════ ════════════
──────────── ────────────
Net income/(expenditure) 77,414 (175,575)
════════════ ════════════

- 39 -

Ethnic Youth Support Team

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities

Year ended 31 March 2025

Year ended 31 March 2025
2025 2024
£ £
Expenditure on charitable activities
Activity type 1
Activities undertaken directly
Direct charitable activity 1 - wages/salaries 1,627,733 1,612,989
Direct charitable activity 1 - pension costs 19,226 19,676
Direct charitable activity 1 - rent 5,602 9,444
Direct charitable activity 1 - rates & water 2,903 2,015
Direct charitable activity 1 - light & heat 32,441 26,302
Direct charitable activity 1 - repairs & maintenance 60,649 20,687
Direct charitable activity 1 - insurance 12,715 10,796
Direct charitable activity 1 - other motor/travel costs 27,010 34,747
Direct charitable activity 1 - legal and professional fees 59,045 29,695
Direct charitable activity 1 - telephone & IT costs 62,745 48,005
Direct charitable activity 1 - other office costs 14,652 19,054
Direct charitable activity 1 - depreciation 44,399 40,503
Direct charitable activity 1 - interest on bank loans and overdrafts 23,386 21,268
Direct charitable activity 1 - other 11,201 8,611
Direct charitable activity 1 - sundry expenses 837 6,693
Direct charitable activity 1 - donations & sponsorship 2,230 2,070
Direct charitable activity 1 - training & tuition fees 18,394 14,731
Direct charitable activity 1 - visits & events 68,370 68,042
Direct charitable activity 1 - refreshments 2,578 5,233
Direct charitable activity 1 - beneficiary payments 40,645 55,133
Direct charitable activity 1 - translation & interpretation costs 2,261 13,234
External providers 9,485 17,875
Staff Expenses 10,760 2,803
Afghan project costs 1,804
Participant costs 2,213 8,742
Host / guest payments 12,073 2,275
──────────── ────────────
2,173,553 2,102,427
──────────── ────────────
Governance costs
Governance costs - accountancy fees 9,410 9,826
Governance costs - audit fees 5,800 5,500
Governance costs - other finance costs 217 125
──────── ────────
15,427 15,451
──────── ────────
──────────── ────────────
Expenditure on charitable activities 2,188,980 2,117,878
════════════ ════════════

- 40 -