Young People Count Contents Reference and Administrative Details Strategic Report Trustees, Report 3to4 Accountants, Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 9t012
Young People Count Reference and Administrative Details Chairman Gerard Wareham Charity Registration Number 1153050 Company Registration Number CE000609 The charity is incorporated in England. 17 Railway Street Pocklington York Y042 2QR DAH Accountancy Services Limited Cedar Lodge York Road Shiptonthorpe York East Yorkshire Y043 3PH Registered Office Independent Examiner Page 1
Youiig People Count Strategic Report for tlie Year Ended 31 August 2024 The trustees, who are directors for the purposes of company law, present their strategic report for the year ended 31 August 2024, in compliance with s414C of the Companies Act 2006. Achievements and performance Once again the year has seen significant turnover of Trustees and our thanks go out to everyone who has generously given their tiine to assist. New faces come and go, but the vital thing is that the Charity continues, and the conimunity retains a vital asset which supports, nourishes and protects its young people. Katherine, our Project Manager, has provided essential continuity and direction. Her role has adapted to focus on oversight and vital fundraising, as she has largely been working remotely due to change in personal circumstances, but her experience and knowledge has remained invaluable. She has been supported by Ellie as Youth and Volunteer Leader, managing the many and varied activities and programmes for the Young People. Throughout the year we have hosted 178 Young visitors, many of them coming regularly so that there have been nearly 3000 overall attendances. This is overseen by Ellie and the team of around 30 volunteers who support and supervise the activities. These activities include regular cooking sessions, which enable young people to gain invaluable experience and confidence in creating healthy meals and preparing them for an independent life. We also have regular craft classes, sports evenings, competitions and quizzes, indoor games and more. We are also proud to be able to provide professional counselling sessions for those who need particular assistance. All of this can only continue with sufficient funding. We are extremely grateful for and careful with the donations and limited grants we receive. Of the monies coming in 97% went on core costs which directly impact and benefit the young people we serve. The remaining 3 % went towards volunteer training, development and retention. Our volunteers are absolutely vital and without them we could not continue, and they have our profound thanks and appreciation for all the time and energy they give freely. Securing the necessary funding is always a struggle and Katherine does excellent work in that regard, but it is getting ever harder. We need the continued support of the local community, through individuals, giving their valuable time and donations, and other charities and organisations assisting as they can. For instance, the Red Sky Ukulele group based in Pocklington have this year given to YPC all the monies they have raised from their perforniances. This is a wonderful example of the community supporting itself. There is no alternative similar organisation to YPC in Pocklington able to offer general support and safe recreation for our young people. Tlie supported Youth Clubs many of us grew up with have disappeared, and if YPC cannot get the support it needs to continue, we will not be providing our young with the same services we enjoyed, and that would be a real shame and to the detriment of our community and society. The strategic report was approved by the trustees of the charity on 25 June 2025 and signed on its behalf by: Gerard Wareham Chairman and trustee Page 2
Young People Count Trustees, Report The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 August 2024. Objectives and activities Piiblic benefit To act as a resource for young people aged 11 to 18 living in Pocklington by providing advice and assistance and organising programmes of physical. educational and other activities as a means of: (a) advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals; (b) advancing education" (c) relieving unemployment. (d) providing recreational and leisure time activity in the interests of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life of such persons. The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Trustees and officers The trustees and officers serving during the year and since the year end were as follows: John Alexander Jarvis Gerard Wareham Trevor Bain Collinson (appointed 16 September 2024) Roland Middleton Cronshaw Claire Jarvis Jonathan Hawkins (appointed 16 September 2024) Rebecca Durose-croft (appointed 22 March 2024) Trustees: Chairman: Gerard Wareham Statement of trustees, responsibilities The trustees (who are also the directors of Young People Count for the purposes of company law) are responsible for preparing the trustees, report and the financial statenients in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees mLJSt not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of tlie incoming resources and application of resources, including its inconie and expenditure, of the charitable company for that period. In preparing these financial statements, the tiustees are required to: select suitable accounting policies and apply them consistently. observe the methods and principles in the Charities SORP. Page 3
Young People Count Trustees, Report make judgements and estimates that are reasonable and prudent. state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. The annual report was approved by the trustees of the charity on 25 June 2025 and signed on its behalf by: Gerard Wareham Chairman and trustee Page 4
Chartered Accountants, Report to the Trustees on the Preparation of the Unaudited Statutory Accounts of Young People Count for the Year Ended 31 August 2024 In accordance with instructions given to us, under our letter of engagement, we have prepared, without audit, the financial statements of Young People Count for the year ended 31 August 2024 as set out on pages 7 to 12. The financial statements of the company comprise the Statement of Financial Activities, the Balance Sheet, and the related notes to the financial statements. The financial statements have been prepared from the company's accounting records and from information and explanations presented to us. The financial reporting framework which has been applied in their preparation is described in the accounting policies note. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to ethical and other professional requirements which are detailed at www.cimaglobal.com/professional-ethics. This report is made solely to the Board of Directors of Young People Count, as a body, in accordance with the terms of our engagement letter dated 15 June 2025. Our work has been undertaken solely to prepare for your approval the accounts of Young People Count and state those matters that we have agreed to state to the Board of Directors of Young People Count, as a body, in this report in accordance with the guidance of CIMA. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Young People Count and its Board of Directors as a body for our work or for this report. We performed this compilation engagement in accordance with International Standard on Related Services 4410 (Revised), Compilation Engagements. We have applied our expertise in accounting and financial reporting to assist the trustees in the preparation and presentation of these financial statements on the basis of accounting policies described in note 2 to the financial statements. These financial statements and the accuracy and completeness of the information used to compile them is the responsibility of the trustees as set out in the Statement of trustees, responsibilities on page 3. It is your duty to ensure that Young People Count has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities. financial position and of Young People Count, and to decide on an annual basis, whether the charitable company is entitled to avail of the audit exemption in accordance with section 477 of the Companies Act 2006. You consider that Young People Count is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of Young People Count. For this reason, we have not verified the accuracy or completeness of the accounting records or infomiation and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. 25 June 2025 Page 5
Young People Count Independent Examiner's Report to the trustees of Young People Count ('the Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2024. Respoiisibilities and basis of report As the charity's trustees of tlie Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examiner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of Young People Count as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. 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 to enable a proper understanding of the accounts to be reached. David Hannam ACMA Cedar Lodge York Road Shiptonthorpe York East Yorkshire Y043 3PH 25 June 2025 Page
Young People Count Statement of Financial Activities for the Year Ended 31 August 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Restricted funds Total 2024 Note Income and Endowments from: Charitable activities 24,715 9,040 33.755 Total income 24.715 9,040 33,755 Expenditure on: Raising funds Charitable activities (1,315) (36,003) (37,318) (1,315) (53,858) (17,855) Total expenditure (17,855) (8,815) (55,173 Net expenditure Net movement in funds (12,603) (21,418) (12,603) (8,815) (21.418) Reconciliation of funds Total funds brought forward Total funds carried forward 30,368 18,507 48.875 17,765 Unrestricted funds 9,692 Restricted funds 27.457 Total 2023 Note Income and Endowments from: Charitable activities 47,539 28,000 75,539 Total income 47,539 28,000 75,539 Expenditure on: Raising funds Charitable activities (1,063) (37,883) (1,063) (62,224) (24,341) Total expenditure (38,946 (24,341) (63,287) Net income 8,593 3,659 12,252 Net movement in funds 8,593 3,659 12,252 Reconciliatioii of funds Total funds brought forward Total funds carried forward 21,735 14,888 36,623 30,328 18,547 48,875 All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 7. The notes on pages 9 to 12 form an integral part of Ikiese financial statements. Page 7
Young People Count (Registration number: CE000609) Balance Slieet as at 31 August 2024 2024 2023 Note Current assets Cash at bank and in hand 27,457 48,875 Fiinds of Ihe charity: Restricted income fiinds Restricted funds 9,692 18,547 Unrestricted incoiiie fiinds Unrestricted funds 17,765 30,328 Total funds 27,457 48,875 For the financial year ending 31 August 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities: The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. The financial statements on pages 7 to 12 were approved by the trustees, and authorised for issue on 25 June 2025 and signed on their behalf by; Gerard Wareham Chairman and trustee The notes on pages 9 to 12 form an integral part of these financial slalenients. Page 8
Young People Count Notes to the Fiiiaiicial Statements for the Year Elided 31 August 2024 1 Charity status The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. The address of its registered office is: 17 Railway Street Pocklington York Y042 2QR These financial statements were authorised for issue by the trustees on 25 June 2025. 2 Accouiiting policies Summary of significant accounting policies and key accounting estimates The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. Statement of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities: 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)) (issued in October 2019) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Basis of preparation Young People Count meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Going concern The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect tlie carrying value of assets held by the charity. Page 9
Young People Count Notes to the Financial Statements for the Year Ended 31 August 2024 Income and endowments Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Raising funds These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds. Charitable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Support costs Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Taxation The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Fund structure Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. Page 10
Young People Count Notes to the Financial Statements for the Year Ended 31 August 2024 Financial instruments Classification Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument, Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities. Recognition and measurement All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party. Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires. 3 Income from charitable activities Unrestricted funds General Restricted funds Total funds 1,746 9,040 10,786 Total for 2024 1,746 9,040 10,786 Total for 2023 34,069 28,000 62,069 Page 11
Young People Count Notes to the Financial Statements for the Year Ended 31 August 2024 4 Trustees remuneration and expenses No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. 5 Taxation The charity is a registered charity and is therefore exempt from taxation. 6 Cash and cash eqiiivalents 2024 2023 Cash on hand Cash at bank 199 27,258 199 48,676 27,457 48.875 7 Funds Balance at 1 September 2023 Incoming resources Resources expended Balance at 31 August 2024 Unrestricted funds General 30,368 24,715 (37,318) 17,765 Restricted funds 18,507 9,040 (17,855) 9,692 Total funds 48,875 33,755 (55,173) 27,457 Balance at 1 September 2022 Incoming resources Resources expeiided Balance at 31 August 2023 Unrestricted funds General 21,735 47,539 (38,946) (24,341) 30,328 Restricted fuiids 14,888 28,000 18.547 Total funds 36,623 75,539 (63,287 48,875 Page 12
Young People Count Statement of Financial Activities by fund for the Year Ended 31 August 2024 Unrestricted Funds Total Total Unrestricted Unrestricted Funds Funds 2024 2023 Income and Endowments from: Charitable activities 24,715 47,539 Total income 24,715 47,539 Expenditure on: Raising funds Charitable activities (1,315) (36,003) (1,063) (37,883 Total expenditure 37,318) (38,946) Net (expenditure)/income Net movement in funds (12,603) 8,593 (12,603) 8,593 Reconciliation of funds Total fLinds brought forward Total funds carried forward 30,368 21.735 17,765 30.328 This page does nol form part of the statutory financial statements, Page 13
Youiig People Count Statement of Financial Activities by fund for the Year Ended 31 August 2024 Restricted Funds Total Total Restricted Restricted Funds Funds 2024 2023 Income and Endowments from: Charitable activities 9.040 28,000 Total income 9,040 28,000 Expenditure on: Charitable activities 17,855 (24,341) (24,341 3.659 Total expenditure (17,855 Net (expenditure)/income Net movement in funds (8,815) (8,815) 3,659 Reconciliation of funds Total funds brought forward Total funds carried forward 18,507 14,888 9.692 18.547 This page does not form part of tlie statulory financial staleiiients, Page 14
Young People Count Detailed Statement of Financial Activities for the Year Ended 31 August 2024 Total 2024 Total 2023 Income and Eiidowments from: Charitable activities (analysed below) 33,755 75.539 Total income 33,755 75,539 Expenditiire on: Raising funds (analysed below) Charitable activities (analysed below) (1,315) (53,858) (1,063) (62 224) Total expenditure (55,173) (63,287) Net (expenditure)fincome (21,418) 12,252 Net movement in funds (21,418) 12,252 Reconciliation of funds Total funds brought forward 48,875 36,623 Total funds carried forward 27,457 48.875 This page does not form pait of tlie statutory fiiianclal statenients, Page 15
Young People Count Detailed Stateinent of Financial Activities for the Year Ended 31 August 2024 Total Total 2024 2023 Charitable activities Appeals and donations Sale of goods and services made or provided by the beneficiaries of the charity Grants receivable Grants receivable 22,969 13,470 633 28,000 33,436 1,586 9,040 160 33,755 75,539 Raising funds Purchases (1,063) (1,063) 1,315) (1,315) Charitable activities Direct costs Wages and salaries Wages and salaries Rent Rates Rates Water rates Water rates Light, heat and power Light, heat and power Repairs and maintenance Equipment repairs and renewals Telephone and fax Telephone and fax Computer software and maintenance costs Computer software and maintenance costs Trade subscriptions Trade subscriptions Sundry expenses Cleaning Advertising Bank charges Bank charges (3,531) (8,547) (23,058) (12,207) (781) (80) (188) (42) (1,413) (413) (144) (319) (50) (5) (530) (8) (1,262) (23) (202) (705) (286) (41) (23) (53,858) (6,392) (8,420) (24,127) (13,030) (704) (72) (180) (40) (1,268) (371) (2.808) (50) (5) (502) (216) (2,343) (981) (655) (38) (22) (62,224) This page does nol form part of the statutory financial stateiiients. Page 16