REGISTERED COMPANY NUMBER: 08114741 (England and Wales)
REGlSfERED CHARITY NUMBEK. 1156805
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
FOR
TOKKO LIMITED
Spicer & Co UK Limited
Chartered Accountants
5 Eleanorfs Cr05S
Dunstable
Bedfordshire
LU6 ISLI

TOKKO LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 JUNE 2024
Page
Report of the Trustees
Independent Examlner's Report
10
Statement of Financial Activities
11
Balance Sheet
12
Notes to the Flnanclal Statemerrts
13-22
Detailed Statement of Flnancial Activitles

TOKKO LIMITED {REGisfERED NUMBER: 081147411
REPORT OF THE TRUSTEES
For the year ended 30 JUNE 2024
TOKKO LIMITED REGISTERED NUMBER: 08114741
REPORT OF THE TrusfEES
For the year ended 30 JUNE 2024
The trustees, who are also Directors of the charity for the purposes of Cornpany Law. present thelr
annual report together wlth the financlal statements for the year ended 30 June 2024.
They are prepared In accordance wlth the accountlng policies set out in note I to the flnantial
statements and comply wlth the Charitie5 Act 2011, the Companies Act 2CK16. the Memorandum and
Articles of Association and Accountlng and Reportlng by Charities: Ststement of Recommended
Pract1￿ appllcable to charftles preparln8 thelr financlal statements In accordance with the Flnanclal
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 20191.
ObJectlve$ and Actlvltles
Vlslon:
The charity's vision is for all young people in Luton to aspire. be happy and healthy. We do this
throu8h-
(a) The development and Implementation of an expanded. attractive. Incluslve, up to date and
purposeful offer for Luton's young people that strlkes the right balance between:
. Open access, unlversal youth work.
. Targeted youth work.
• Other targeted Servi￿$.
(b) Ensuring authentic engagement of young people throughout all our work and at all levels In the
charity.
(c) Dlvers6fyln8 and extending our partnership working for the benefit of young people and
communities.
(d) Embracin8 dlgltal technology across everything we do.
(e) Becoming a ￿$111ent and sustalnable charity for the long term.
Publk benefit
The Tntstees have referred to the guidance contained in the Charity Commission's general guidance
on publlc benefft when reviewing their aims and objectives and in planning future artivities. In
particular. the Trustees consider how planned activities will contribute to the aims and objectives they
have set.
Pagell

TOKKO LIMITED (REGISTERED NUMBER: 08114741)
REPORTOFTHETrUSTEE5
For the year ended 30 JUNE Z024
The publlc beneflt outcomes Identmed by the Trustees are:
l. Engage young people to explore and deslgn proposals for creatlve and fun support seNke5, grow
open access and universal youth work provision (potentialty both In person and digitally) to be
delivered at times and in settings to suit them (e.g. including outreach work in schools).
2. Support young people to access age-appropriate positive learning activities, recreation, support and
training that builds self-confidence, ￿infOrceS Inclusion within social networks and promotes
opportunities to engage in non-formal education.
3. Provide a learning methodology to enable young people to develop skills to ralse thelr aspirations,
realise their potsntlal and have thelr achievements recognlsed, thereby reduclng the rlsk of them
experiencing social exclusion and being drawn into antisocial or criminal behaviour.
4. Empower young people as indlviduals so that they may artivety engage in and contrlbute to the
planning prO￿s5 and future directlon of the charity, the communities in which they Ilve and take
greater responsibility for planning their own lives.
5. Develop and grow our d1￿ct dellvery reaching more young people and creatlng positlve activitie&
6. Provide a safe place for young people to access Information. advice and guldance. and bespoke
SUPPOrt accordln8 to thelr Indlvidual needs.
In pursuit of these objectives, the charity works in a non4iscriminatory manner. The strategies
employed by the charfty in relatlon to these actlvities are:
l. EnSur1r￿ that young people sit at the heart of what we do, creating opportunities that put young
people at the centre of all our activities.
2. To be stron8 advocates for our work, our sector. for young people and the TOKKO brand.
3. To strengthen and grow our network of partner5, creating a robust and 5UPPOrtive network and
developing new partnerships for InC￿ased ￿ach and activity.
4. To be a resilient arKI sustainable business-like organisation that values our people.
Chalrfs Introductlon
As Tokko enters Its second decade since opening its doors to the Luton Communlty, we look back at
the benefits that have delivered to the youth community in Luton with prlde, and look fO￿ard wlth
excitement to a period of transformation, which we hope will bring Ereater diversity across all areas
of the charity and open greater opportunities to the young people of Luton in the flrture.
I reflect positively on the great work started last year, and the efft)rts by all the staff to make step
changes In organisational structure and working procedures, along with the continued efft)rts to
ensure that young people play an active role Sn keeping us true to the charitles objectlves
Page12

TOKKO LIMITED {REG15fERED NUMBER: 08114741)
REPORT OF THETRusfEES
For the year ended 30 JUNE 2024
The trustees are confident that during the years to come Tokko will be a stronger and more relevant
charityforthe young people of Luton.
Chlef Executi￿ officerfs Introductlon
As a charity that has been on an extraordinary journey of transfonnation, one of our strengths Is that
youn8 people themselves are partners in the work we do. and this year more than ever, their volces
have been prominent and powerful. They are true experts and• guided and enabled by our teams. they
have been supported to have clear Infiuence.
The pandemic may feel Ilke the distant past. yet the ramifications of mental health Issues, Increaslng
Inequality, and the on80ing cost-of-living crises continue. The numbers not in education or
employment have rlsen by l(K),OCKI In recent months, at the tlme of wrltln8. More than one In four
children Sn the UK are living in poverty, and mental health problems among the young have doubled
in a decade.
We want to show them their voices can be heard. Young people have been present in many aspects
of our work thls year. They challenge us with their own perceptions and enllghten us with their own
experlences, expanding our strength as an or8anlsatlon. Our young Trustee regularly educates us wlth
their humility around whatthey don't know and their insights about what they do.
We contlnue to be on a transformattonal journey as a charity, findlng ways to Involve others and
Increase our influence. Ourgoals for change have been internal, too. We are workin8 hard to build the
right culture, envlronment, and capabilltles thls work needs. We are maklng slow but steady progress
in our work to diversify all levels of the chartty. We have made transformational change In the raclal
and gender dlverslty of our Board and In the racial make-up of our leadership team.
As Tokko olebrated its 10th anniversary in 2023, it was a chance to take stock of the Impact we've
had on young people over the last decade and share our many successes, and as we embarked on our
refurbishment project at the beginning of 2024, we looked to the future by publlshlng our new 3-year
strategy, which set5 out how we'll take forward our mission.
A grant of £1.3 million from the UK Govemment's Youth Investment Fund pald for a refurbishment of
the youth centre. The new space will benefit both young people and the local community and means
we wlll be able to support more young people.TokkoYouth Space has been transformed Into a vlbrant
new space for young people, giving them new opportunltles to enhance thelr wellbein& have fvn, and
grow their self-confidence. The new Gym faclllty wlll support Implementatlon of programmes
designed to help dlsadvantaged young people develop personal strategies for change through fitness.
The programme will ernphasize breaklng down large goals into smaller, achlevable steps,
demonstrated through progresslve physlcal actlvlty.
Belng young right now rnay feel overwhelming to many• but at Tokko Youth Space we want to join In
with the volces of hope. We contlnue to be hopeful and expectant for change. We walk with them.
side byside. Confidentthat togetherwecan notonly handle. butshape whatthe yearahead will bring.
Page13

TOKKO LIMrrED (REGisfERED NUMBER: 08114741)
REPORT OF THE TRusfEES
For the year ended 30 JUNE 2024
Our Vlslon Is for all young people Tn Luton to a5plre. be happy arnl healthy.
The aim of the Charty is to preserve and provide for the Physical and Mental Health of Young People
aged 11-25 years by provldlng advlce. Infomiatlon and support, without distinction of sex, sexuality,
disablllty. race or polltkal, religlous or other oplnlons.
Vlslon
For all young people In Luton to aspire, be happy and healthy
Misslon
We engage. encourage and empower Luton's young people to aspire, be happy and healthy through
an open access, universal and tsrgeted offer
Values
WELCOMING
INCLUSIVE
SUPPORTIVE
SAFE
PROGRESSIVE
WHAT WE DO:
Inlorniatlon. Advlce and Guldance:
Over 100 young people benefitted from regular l-l sesslons dellvered via Open Access Drop In
sessions.
Mental Health and Wellbeln8 Servlce$: Counselling
We leamt how much of a difference we made to the Ilves of youn8 people and theirfamilies when the
pandemlc struck. We have learnt that a combination of different methods of support to deliver
counsellln8 provides the best opportunity for young people to access our services- enabling Tokko
Youth Space to delNer 1524 sessions this year.
Page14

TOKKO UMITED (REGISTERED NUMBER: 08114741)
REPORT OF THE TRUSTEES
For the year ended 30 JUNE 2024
Detached and Outreach Work:
In partnership wlth Luton Borough Councll Youth Partnership Service we have engaged 612 young
people In areas of high deprlvation during term tlme and periods of school holidays.
There has been an increase in anti-social behaviour in the town centre and an escalation In youth
violence across the locality. In response, we have been keen to broaden our reach of our actfvities to
a greater number and ron8e of young people.
We have appointed a Youth participation Offi￿r. allowing our partnership with the Youth Partnership
Service and Barnfield College to develop.
Young People's Participation and Soclal Actlon ProJert&"
The Interact Project have InflUen￿d the work and d1￿ctIOn of the Charity, with Staff taking a lead
from the thinking and experience of the Youn8 People. This included the focus on the experience of
being part of the LGBTQ+ Community, and Social Action Projects whlch have included work to
empower Young Women affected by domestic abuse and sexual assault. and Healthy Relationship
Workshop&
hlevement and Progress 4ainst our Targets
Havin8 set out our ambition for the next 3 years we are committed to tracking the dlfference we're
making foryoung people. We wlll track the progress of our strategy in terms of:
• Whether our developlng and exp?ndlng offer15 attractlve. Intluslve and wrposeful- It is important
to understand where positive change is being made for young people. We record the numbers of
young people engaging with our actlvitles and monltor whether their emotional health and wellbeing
has improved during the course of their engagement.
• To dlversify and extend our partnership working- by working together with others we believe we
will reach more children, and we will better achieve our ambltion to be significant and locally relevant.
We report the numbers of young people. families. professionals engaged thmuEh our promotional
and marketing activities.
• To eThire authentic engaEement of young people- We gather feedback from youn8 people who
engage with our activities to better under5tsnd their experience of the support they receive.
• How we are performlng- We track whether we're performlng effertlvely and making efficient use
of our income. For example, we track and report our reach to children and young people and people
who workand volunteerwith young people. We also monitorwhere our support comesfrom. and our
income and expenditure.
Page15

TOKKO UMITED (REGisfERED NUMBER: 08114741)
REPORT OF ThE TRUSTEES
For the year ended 30 JUNE 2024
Our Ongolng Prforltles
The followlng priority areas were identified during our Tokko Strategic Review Meetings held
throughout 2023124. influenced and informed by Young People. Staff and Trustees. Tokko continues
to focus on maintaining its Core SerVi￿s whilst adapting and ￿SpOnding to the needs of beneficlaries.
The Charity will work with Young People to Identlfy and create new servi￿5. developin8 a clear list of
projects ready for potential fundlng appllcation5. We will continue to develop new Outreach
opportunitie5 With schools and neighbourhood communities whilst maintaining and developing
relationships with funders and local businesses.
Mental health and Wellbelng Services:
Our Mental Health & Wellbeing Counselling SeNice continues to offer Youn8 People a cholce of onllne
and face-to face support, notsbty after the end of the Pandemic Increasingly Young People preferred
to opt for faCe-tO-fa￿ support. Tokko contlnues to offer a counselling modalities 4 days a week
Including every Saturday. weekday afternoons and evenings.
During the year. the Counselling Service supported 254 individual Young People and delivered 1524
se55ions.
Top presenting issues-
Anxiety (50%) Anger (16%) and Low mood (4%) remain the top presenting issues followed by Abuse
(4%) and Depresslon (3%). Often these issues are p￿sented with a range of underfying problems
includln& but not surprisingly anxlety, anger, deallng wlth change, family i55ues, attachment Issues.
Detathed and Outreath WorL.
The Detached Team were out on the streets four evenln8s per week In all weathers, coverlng the most
deprived areas in Luton. During the school summer holidays the Youth Participation Officer was part
of the Local Authorlty programme that offered Young People a variety of diversionary activities as an
alternative to Young People being drawn into risk taking activities durin8 their school holidays.
Governance
Good governan￿ Is fundamental to our sustalned success as a charlty. Wlth good governance In place.
we are best Pla￿ to dellver on our mlssion and achieve our objectives. It enables all our people to Use
their skllls, together wlth the Charivs resources. to best effecL It helps ensure we are compllant with
all ￿levant leglslatlon, constantly reviewing the risks we are facin& ensuring we provide safeguardlng
standards of the highest quality, and supports a posltlve culture for all of our people, includin8 our
We belleve strong and effectfve leadershlp has helped the Charity adopt an appropriate strate8y for
effectively delivering its aims. It also sets the tone for the charity, Including its vision, values and
reputation. The board works as an effective team, using the appropriate balan￿ of skllls, experien￿,
Pagel 6

TOKKO UMITED (REGisfERED NUMBER: 08114741}
REPORT OF THE TRUSTEES
For the year ended 30 JUNE 2024
backgrounds and knowledge to make informed decisions. Trustees are appointed on the basls of the
skllls that they brin8. Regular dlverslty and skills audits have been undertaken to ensure that there Is
an appropriate mix of Skills, experience and backgrounds around Board table.
Reserves policy statement
TOKK(Ys sets reserves aslde to protect the charlty against drops in income and allow it to take
advants8e of new opportunities. In addition TOKKO has a range of commitments in relation to the
buildin& and our reserves policy amount ensures the charfvs commitments can be met for a 6 month
perlod in the event that there is a requirement to wlnd up the charity. Thich includes redundancy
Ilability; utility & salary commitments, project/funding commltments and assumes income can stlll
also be generated throLEh venue hire.
Our reserves policy is reviewed a minimum of bi-annually at trustee board meetings. There 15 a desire
to demonstrate TOKKO'S integrity as a charity by ensurfng funds remain in reseNe to prevent any
financlal Impact from the charity.
Statement ol T￿￿tee¢ Responslbllltles
TheTrustees are responslble for preparlng the Trusteeg report and finanaal statements In accordance
wlth appllcable law and United Kin8dom Accountln8 Standards (United fingdom Generally Accepted
Accounting Practice}. Company law requires the Trustees to prepare financlal statements for each
financial year which give a true and fair view of the state of affairs of the Centre and of the Income
and expenditure of the organisation for that period.
In preparlng these financlal statements, the Trustees are requlred to:
• Select sultable accountlng pollcles and then appty them conslstentty:
ObseNe the methods and principles in Accountir8 and Reportin8 by Charitles:
Statement of Recommended practi￿ applicable to charities preparing thelr accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republlc of IrelaNI {FRS 1021;
• Make judgements and estimates that are reasonable and prudent;
• State whether applicable United Kingdom Accounting Standards have been followed, subject to anv
material departures dlsclosed and explalned In the flnanclal statements;
and
Prepare the financial statements on the going concem basis unless it Is inapproprlate to presume
that the organlsatlon wlll contlnue In operatlon.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the organisation and enable them to ensure that the
financial statements comply wlth the Companies Act 2006. They are also responslble for safeguarding
Pa8e17

TOKKO LIMITED (REGisfERED NUMBER: 08114741)
REPORT OFTHE TRUSTEES
For the year ended 30 JUNE 2024
the assets of the organi5ation and hence fortaklnE reasonable steps forthe prevention and detection
of fraud arKI other irregularfties.
Each of the Trustees confirms that:
• So far as the Trustee is aware, there is no relevant audlt information of which the organisation's
auditor is unaware; and
. The Trustee has taken all the steps that helshe ought to have taken as a trustee in order to make
himselflherself aware of any relevant audit infonnation and to establish that the organisation's
audltor is aware of that inforniation.
This confirniation is given and should be interpreted in accordance with the provlslons of s418 of the
Companies Act 2￿6. The Trustees are re5pon5ible for the maintenance and integrity of the corporate
and financial infomiation included on the organisation's website. Legislation In the United Klngdom
governing the preparation and di55emination of financial statements may differ from legislation in
other jurisdictlons.
REFERENCE AND ADMINisfRATIVE DErAIis
Reglstered Company Nmljer
08114741 {En8land and Wales)
Registered Charfty number
1156805
Reclstered office 7 Gordon Street Luton Bedfordshlre LUI 2QP
Trustees
Usman Ahmed (appolnted 18th May 20231
Matthew Bushell (appointed 28th November 2023)
Philip Hobson
Asma Khan lappointed 10th January 2024)
Jennifer Melrose (appointed 4th July 2023)
Bronwen Philpott
Pagel 8

TOKKO LIMITED (REGISTERED NUMBER: 08114741)
REPORT OF THE TRUSTEES
For the year ended 30 JUNE 2024
Justin Richardson {appolntsd 13th June 2023)
Independent Examlner
Suzanne Spiter FCA
Splcer & Co UK Limited
Chartered Accountants
5 Eleanorfs Cross
Dunstsble
Bedfordshlre LU6 ISU
Chlef Executhie
Aimee Diengiz
Bankers
Metro Bank Pk
I Southampton Row London
WCIB SHA
Approved ty the Trustees and slgned on thelr behalf by:
Philip Hob
, Chalr of the Trustees
Page19

INDEPENDENT EXAMINEIVS REPORT TO THE TRUSTEES OF
TOKKO LIMrrED (REGISTERED NUMBER: 08114741)
Independent examiner's report to the trustees of Tokko Llmited I'the Company.)
I report to the charity trustees on my examination of the financial statements of the Company forthe
year ended 30th June 2024, which are set out on pages 11 to 20.
Responslbllltles and basls of report
As the charity'5 trustee5 of the Company land also its directors for the purposes of company lawl you
are responsible for the preparation of the financial statements in accordance wtth the requirements
of the Companies Act 20061'the 2006 Act'l.
Having satisfied myself that the flnancial statements of the Company are not required to be audited
under Part 16 of the 2006 Act or section 144121 of the Charities Act 20111'the 2011 Act'l and are
eligible for independent examination, I report in respect of my examination of yOLsr charity's financial
statements a5 carried out under section 145 of the Charities Act 20111'the 2011 Act'}. In carrying out
my examination I have followed the Directions given by the Charity Commission under section 145151
Ibl of the 2011 Att.
Independent examlner's statement
Since the company's gross income exceeded £250.000 your examiner must be a member of a bodv
listed in 5ertion 145 of the 2011 Act. I can confirm that l am qualified to undertake the examination
because l am a registered member of the Institute of Chartered Accountants in England and Wales
which is one of the listed bodies;
I have completed my examination. I confirm that no matters have come to my attention in connection
with the examination giving me cause to belleve:
accounting records were not keptin respect of thecompany as required by5ection 386 of the
2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any requirement that the financial Statements give a true and fair
view which is not a matter considered as part of an independent examination. or
4. the financial statement5 have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accountin8 and reportlng by
charities (applicable to charities preparing their financial statements in accordance with the
Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 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
financial statements to be reached.
AJH-CQ
Suzanne Spicer FCA
Spicer & Co UK Limited
Chartered Accountants
5 Eleanorfs Cross
Dunstable
Bedford5hlre
LU6 ISU
oaf
Page 110

TOKKO LIMITED (REGISTRATION NUMBER: 08114741)
STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 30 JUNE 2024
2024
Total
2023
Totsl
Unrestricted
Restricted
INCOME AND ENDOWMENTS
FROM:
Notes
Donations and legacles
Grant income
39,926
133,077
39,926
576,501
3,240
317,879
443,424
Charitable activities
Investment income
125,777
3,586
178,725
304,502
3,586
132,457
321
Totsl
302,366
622,149
924.515
453,897
EXPENDITURE ON
Charitable activities
251,951
257,041
508,992
430,630
NEf INCOME
50.415
365.108
415,523
23.267
RECONCIUATION OF FUNDS
Totsl funds brought forward
223,443
91,372
314,815
291,548
TOTAL FUNDS CARRIED
FORWARD
273,858
456,480
730.338
314,815
Page 111

TOKKO LIMITED (REGISTRATION NUMBER: 08114741)
The notes form part of these flnandal statements
BALANCE SHEEr
30 JUNE 2024
2024
2023
FIXED ASSETS
Tangible assets
Notes
88.044
13,978
CURREMf ASSETS
Debtors
Cash at bank and in hand
io
47.022
634,301
681,323
78,697
327,838
406,535
CREDrroRS
Amounts falling due within one year
li
{39,029)
(105,698)
CURRENT ASS￿5
642,294
3CX),837
TOTAL ASSETS LESS CURRENT LIABILITIES
730,338
314,815
NEf AS5Ef5
730,338
314,815
FUNDS
Unrestricted funds
Restritted funds
13
273￿58
456.480
730,338
223,443
91,372
314,815
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act
2006 forthe year ended 30 June 2024.
The members have not required the company to obtain an audit of its financial statements for
the year ended 30 June 2024 In accordance with section 476 of the Companie5 Att 2006.
The trustees acknowledge their responsibilities for
(a) ensuringthatthe charitable company keeps accounting records thatcomply with Sections 386 and
387 of the Companies Act 2006 and
(b) preparing financial ststement5which givea true and fairview of thestateofaffalrsof the charltable
company as at the end of each financial year and of its surplus or deficit for each financial year in
accordance with the reqU1￿MentS of Sectlons 394 and 395 and which otherwise comply with the
requirements of the Cornpanies Aci 2006 relating to financial statements, so far as applicable to
the charitable company.
These financial statements have been prepa￿d in accordan￿ with the provisions applicable to
charitable companie5 subject to the small companies, regime.
The financial statements were approved by the Board of Trustees and authorized for issue on ...................
and were signed on its behalf by:
Philip Hob50n, Chair of the Trustees
Q.S.74.
loz<
Page112

TOKKQ LIMITED (REGISTRATION NUMBER: 08114741)
The notes fomi part of these finandal statements
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 JUNE 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention with items
recognised at cost or transaction value unless otherwise stated in the relevant note{s) to these
financial statements. The financial statements have been prepared in accordance with Accounting and
Reporting by Charities: Statement of Recommended Practice applicable to charitie5 preparing their
financial statements in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 1021 (effective l January 2019) and the Companies Act 2006.
The charity meets the definition of a public benefit entity under FR5102.
The presentation currency of the financial statements is in Pounds Sterling 1£), which is the functional
currentv of the tharifv.
Company 5tatu5
Thecharity is a company limited byguarantee. The members of the charity are the trustees named on
page 10. In theevent of the charity belng wound up, the liability in respect of the guarantee is limlted
to £10 per member of the charity.
Income recognitlon
Grant income is accounted for in the period in which it is to be used.
Government grants are recognised when it is reasonable to expect that the grants will be received and
that all related conditions will be rnet, usually on submission of a valid claim for payment.
All other income is included in the Statement of Financial Activities when the charity is legally entitled
tothe income and the amount can be quantified with reasonable accuracy. Forlegacies, entitlement
is the earlier of the charity being notified of an impending distribution or the legacy bein8 received.
Gifts in kind donated for distribution are included at Valuation and recognised as income when they
are distributed to the projects. Gifts donated for resale are included as income when they are sold.
Donated facilitie5 are included atthevalueto the charitywhere thiscan be quantified and a third party
is bearing the cost. No amounts are included in the accounts for services donated by volunteers.
Investment income is included when receivable.
Expenditure recognition
All expenditure Is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category.
Costs of generating funds comprlse the costs a550ciated with attracting voluntary income; mainly in
relation to fundraising events.
Charitable expenditure comprises those costs incurred bythe charity in the delivery of itsactivities 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.
Page113

TOKKO LIMITED (REGISTRATION NUMBER.. 08114741)
NOTES TO THE FINANCIAL STATEMENTS (continued
for the Year Ended 30 JUNE 2024
Governance costs include those costs associated with meeting the constitutional and statutory
requirements of the charity and include the audit fee5 and costs linked to the strategic management
of the charity.
AII costs are allocated between the expenditure cate8ories of the Statement of Financial Activities on
basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated
directly, others are apportioned on an appropriate basis e.g. floor areas, percapita orestimated usage
as set out in Note 2.
Tanglble flxed assets
Depreclatlon is provided at the following annual rates in order to write off each asset over Its
estlmated useful life.
Leasehold property improvement
- the lower of IO% or over the remaining life of the lease.
unless underwrltten by the Local Authority
Plant & Machinery
- 20% on cost or over the remaining life of the lease.
Fixtures and fittings
- 20% on cost or over the remaining life of the lease.
Computer equipment - 20% on cost or over the remaining life of the lease (laptops treated as
revenue expenditure)
Energy - To be reviewed on a project basis due to different UEL expected. Plan to be between 10%
and 5%
Items of equipment are capitali5ed where the purchase price eX￿edS £5,(MXI. Irrecoverable VAT
Costs are included in the capitslised costs On￿ a project exceeds £l(X)k.
Assets obtalned under hire purchase contracts and finance leases are capitalised as tangible fixed
assets and depreciated over the shorter of the lease term and their useful lives. Obligation under
such agreements are included in creditors net of the finance charged allocated to futu￿ periods. The
finance element of the rental payment is charged to the profit and loss account to produ
constsnt periodic rate of charge on the net obligation outstandln8 In each perlod.
Taxation
The charity Is exempt from corporation tax on it5 charitable activities.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general
objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordan￿ with specific restrictions imposed by
donor5 or which have been raised by the charity for particular purposes. The cost of raising and
administering such funds are charged against the specific fund. This includes grant funds which are
given for specific purposes.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. ContribLrtions payable to
the charitable company'5 penslon scheme are charged to the Statement of Financlal Activitie5 in the
period to which they relate.
Page114

TOKKO LIMITED (REGISTRATION NUMBER: 08114741)
NOTES TO THE FINANCIAL STATEMENTS (continued)
for the Year Ended 30 JUNE 2024
INVEsfMENT INCOME
2024
Total
fund5
2023
Total
Funds
Unrestricted
funds
Restrfcted
funds
Interest reoived
3,586
3,586
321
INCOME FROM CHARITABLE AcllviTIES
2024
2023
Actlvlty
Charitable activities
Charitable actbvltles
Charitable activltles
Charitable activities
Charitable activities
Project income
Counselling Income
Membershlp
Other income
Rent and room hire
129,788
ILX),746
135
221
73.612
304,502
84,803
312
16,005
31,337
132A57
Page115

TOKKO LIMITED (REGISTRATION NUMBER: 08114741)
NOTES TO THE FINANCIAL STATEMENTS {continued)
for the Year Ended 30JUNE 2024
CHARITAgLE AcllvmES COSTS
2024
2023
Costs dlrectly related to
activlties
Staff costs
Project expenses
General office
Advertising
Website and computer costs
271,624
137.986
1.102
1,133
4,555
275.084
56.847
1.019
2.856
Tralning
Refreshment and caterlng
1,2(Kl
343
494
Bad debts
Sundry expenses
Volunteer expenses
Motor expenses
Accounting Fees
Professional & Legal Fees
GoVernaft￿ costs: independent
examinerfs fees
11,241
80
310
33
650
7,670
49
2A30
444.105
2.250
339.285
Support costs allO￿ted to
actlvltles
Prem15es
Communications
60,963
8,224
83,364
3.890
Depreciation
14,3(X))
64,887
4,091
91,345
T¢)tal expenditure
508,992
430,630
Total expenditure includes
Independent examlnerfs fees
2A30
2,250
NET INCOME
Net income/lexpenditure) is stated after chargin811creditingl:
2024
2023
Depreciatlon- owned assets
{4,659
4,091
Page116

TOKKO UMITED {REGISTRATION NUMBER: 08114741)
NOTES TO THE FINANCIAL STATEMENTS {continued)
for the Year Ended 30 JUNE 2024
TRusfEES' REMUNERATION AND BENEFrrs
There were no trustees, remuneration or other benefits for the year ended 30June 2024 nor for
the year ended 30June 2023.
None of thetrustees received any remuneration from the charity during theyear12023- nill.
Durin8 the year an expense payment of £51.05 was made to U Ahmed in re5pert of volunteerlng
expenses. There We￿ no trustees, expenses paid for the year ended 30 June 2023.
STAFF COSTS
2024
2023
Wages and salarles
Soclal security costs
Other pension costs
243,2CKI
18,476
9,948
271,624
246.089
18,781
10,214
275.084
The average monthly number of employees durin8 the year was asfollows:
2024
2023
Direct servi￿5
Mana8ement and admlnlstration
11
io
During the year ending 30 June 2024 one employee received emoluments between £60.tK
£70,(K)O. The amount paid wa5 to key personnel.
COMPARATIVES FOR THE STATEMEKf OF FINANaAL ACTivmES
Unrestricted
furKIs
Restrlcted
fvnds
Total funds
INCOME AND ENDOWMENTS FROM
Donations and leEacies
Grant income
Charitsble attivities
Investment income
Total
3.240
3.240
338,649
321
342,210
111,687
450.336
321
453,897
111.687
EXPENDITURE ON
Charitable activities
318.123
112.507
430,630
NET INCOMV(EXPENDrruRE)
24,087
{820)
23,267
RECONCILATIONS OF FUNDS
Page117

TOKKO LIMITED (REGISTRATION NUMBER: 08114741)
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
for the Year Ended 30 JUNE 2024
10.
DEBTORS: AMOUNTS FALUNG DUE WITHIN ONEYEAR
2024
2023
Trade debtors
Other debtor5
23,439
24.594
100
VAT
Prepayments and accrued income
15,650
7,933
47.022
49,656
4,347
78,697
Total funds brought fonvard
199.356
92,192
291.548
TufAL FUNDS CARRIED FORWARD
223.443
91,372
314,815
TANGIBLE FIXED ASSETS
Leasehold
Improvements
Motor
Vehicles
Equlpment
Total
cosr
At l July 2023
Addltions
9,693
18,637
18.601
28,330
69A07
50.806
At 30June 2024
9,693
37,238
97,737
DEPRECIATION
At l July 2023
9,693
4.659
14,352
Charge ft)rthe year
(4,659)
(4,659)
At 30 June 2024
9,693
9,693
NEf BOOK VALUE
At 30 June 2024
50,81XS
37,238
88,044
13,978
At 30 June 2023
13,978
Page118

TOKKO UMITED (REGISTRATION NUMBER: 08114741)
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
forthe Year Ended 30 JUNE 2024
CREDrroRS: AMOUNT FAWNG DUE wrrHIN ONE YEAR
ii.
2024
2023
Trade creditors
Accruals
Other creditors
4,167
10,825
24,037
39,029
27,761
77,937
105,698
12.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
2024
Total funds
2023
Totalfunds
Unrestricted
funds
Restritted
funds
Flxed assets
Current assets
Current liabllltles
88,044
368,436
88,044
681,323
(39.029)
13,978
406,535
(105,698)
312,887
{39.029)
273,858
456,480
730.338
314,815
Page119

TOKKO UMITED {REGISTRATION NUMBER: 08114741)
NOTES TO THE FINANCIAL STATEMENTS (continued)
for the Year Ended 30 JUNE 2024
13.
MOVEMENT IN FUND5
Net
movement in
funds
At 1.723
At 30.6.24
Unrestrlcted funds
General fvnd
223,443
50.415
273.858
Restricted funds
Restrlcted fund5
91,372
365.108
456.480
TOTAL FUNDS
314,815
415,523
730,338
Compar*ives fr)r movement in funds
Net
movement
In funds
At 1.7.22
At 30.6.23
Unrestrlcted funds
General fund
199,356
24.087
223.443
Restrlcted funds
Restricted funds
92.192
{820)
91.372
TOTAL FUIIDS
291.548
23,267
314,815
Page120

TOKKO LIMITED (REGISTRATION NUMBER: 08114741)
NOTES TO THE FINANCIAL STATEMENTS (continued)
forthe Year Ended 30 JUNE 2024
14.
DETAILED MOVEMENT IN FUNDS
Net
Resources movement At
Expended in funds
30.6.24
Incoming
At 1.723 Resources
Unre5trlcted funds
General funds
223,443
302,366
251,951
50,415
273,858
Restrlcted funds
YIF
NHS Luton CCG & BLCF Taskforce-
Counselllng
321,147
50,768
270,379
270,379
6.439
100.746
42,512
58,235
64.673
Active Luton
14,085
14,085
YP LG￿ Project
Luton Borough Councll- YourvJ
Parents Project
41,895
41,895
141,895)
9,579
51A50
5,443
46,lJ)7
55.586
YP Interact Project
3,038
3,038
YP Erasmus Programme
907
907
(o)
YP Mentorlng
1,521
1.190
2,711
11,521)
YP Task Force
7,309
7,309
YP Disability Project
2.688
2,688
{2,688)
YP Ladies Wth Att￿de
8,186
8,186
(8,186)
Interact
3,192
3,192
{3,192)
LlfewSse
7,777
7.777
(7.777)
Roteract
451
451
{451)
Volunteer exper
1,970
1,970
(1,970)
Prlntlng
317
317
(317)
Taskforce
7.358
7,358
(7,358)
Bl8 Lottery Project
105,347
39,505
65,842
65.842
Page121

TOKKO UMITED (REGISTRATION NUMBER: 08114741)
NOTES TO THE FINANCIAL STATEMENTS (continued)
forthe Year Ended 30JUNE 2024
HAF Funding Wlntsr
3.600
HAF Easter
Teenage Parent Support
12,250
12250
Totsi
91J72
622J49
257.041 365.108 456080
15.
RELATED PARTY DISCLOSURES
There were no related party transactlons for the year ended 30 June 2024 {2023 - none).
Page122

TOKKO LIMITED (REGISTRATION NUMBER: 08114741)
DEfAILED STATEMENT RNANCIAL AcllviTJES
for the Year Ended 30JUNE 2024
2024
2023
INCOME AND ENDOWMENTS
Donations and gift aid
39,926
3,240
Invèstment income
Interest
3,586
321
Charitable actlvltles
Project incorne
Counselling income
Membership fees
Other income
Grants
Rent and room hire
129,788
100,746
135
17.151
559,571
73.612
881,003
312
I6,1￿15
317,879
31,337
450.336
Total Incomlng resources
924,515
453,897
EXPENDITURE
Stsff salaries
Employer Nl
Pensions
Insurance
Light and heat
Telephone and internet
Advertising
243,200
18,476
9,948
12.226
21,277
8,224
1,133
246￿89
18,781
10,214
9,903
21,502
3,890
General office expenses
Sundry
Project expenses
1.102
1.019
33
56.847
137,986
Tralning
Refreshments
Building service char8e5/maintenance
Website
Accountancy
Professional and legal costs
Bad debts
Equipment leasing
Motor expenses
Depreciation
1,200
343
494
46.075
2.856
2,250
28,579
4.555
iO.ILX)
3,994
11,241
(1,119)
650
(4,300)
310
49
4.091
Total resources expended
508,992
430,630
Net incorne
415,523
23,267
This page doe5 not form part of the statutory financlal statements
Page123