Registered number: 08114741
Charity number: 1156805
TOKKO LIMITED
(A Company Limited by Guarantee)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

TOKKO LIMITED
(A Company Limited by Guarantee)
CONTENTS
Page
Reference and Administratlve Details of the Charity, its Trustees and Advlsers
Trustees. Report
Independent AudÉtors' Report on tha Flnancial Statements
Statement of Financial Activities
2-10
15
Balance Sheet
16-17
Statement of Cash Flows
18
Notas to the Financlal Statements
19-33

TOKKO LIMITED
(A Company Limited by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 30 JUNE 2025
Trustees
U Ahmed (resigned 18 May 2025)
M J Bushell
P A Hobson, Chair of Trustees
A Khan
J Melrose
B Philpott
J Richardson
Company registered
number
08114741
Charity regi8ternd
number
1156805
Registored office
7 Gordon Street
Luton
Beds
LU12QP
Chief executlvo officer
A Djengiz
Independent auditors
streets Audit LLP
Suite B1
Building 210, Butterfield
Great Marlings
Luton
Bedfordshire
LU2 8DL
Page 1

TOKKO LlhllTED
IA Company Limited by Guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 JUNE 2025
The Trustees present their annual report together with the audited financial statements of the Tokko Limited for
the year 1 July 2024 to 30 June 2025. The Annual Report serves the purposes of both a Trustees, report and a
directors, report under company law. The Trustees confim that the Annual Report and financial statements of
the charitable company comply with the current statutory requirements. the requirements of the charitable
company's goveming document and the provisions of the Statement of Recommended Practice (SORP)
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable
In the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the Charity qualffies as small under section 382 of the Companies Act 2006, the Strategic Report required
of medium and large companie5 under the Companies Act 2006 (Strategic Report and Directors. Report)
Regulations 2013 has been omitted.
Over the past year, our young people have continued to demonstrate resilience, determination and ambition,
despite another unpredictable year where they have continued to face so many unforeseen challenges. Their
achievements highlight not onty their strength, but the critical need for youth services like ours. At Tokko Youth
Hub, we believe in the power of collaboration. By bringing together public seFtor services, culture, sports and
education. we ensure that children and young people receive the opportunities they need, wherever they are,
whenever they need them. This is how we create equal opportunities and pathways to success. It's also how we
secure the future economy and sustainability of our town, so that in Luton we can truly accredit ourselves as
Child Friendly. We remain committed to championing the voices and the strengths of young people, highlighting
their talents. their passion and their potential. We strive to provide them with the foundation to build their futures
with confidence and ambition. This year marks an exciting new chapter for Tokko. With our Youth Investment
Fund Capital project complete, we will increase our impact, reaching even more young people across Luton and
develop more opportunities for businesses, public services, communities and young people to come together.
Tokko Youth Hub has been transformed into a vibrant new space for young people, giving them new
opportLJJ)ilies tD eJ)h3ncp IheiT wejjbeing, haye fuj), 3J)d pTDw Iheir self-confjdence. The new Gym facility wijj
support implernenlalion of progTammes designed to help disadvantaged yDun9 people dewelop personal
strategies for change through fitness. The programme will emphasize breaking down large goals into smaller,
achievable step5, demonstrated through progressive physical activity.
Our growth and impact realised so far is beyond what we had anticipated at the start of the year.
Objectives and activities
a. Our Purpose
Vision
For all young people in Luton to aspire, be happy and healthy.
Mission
We engage, encourage and empower Luton's young people to aspire, be happy and healthy through an open
access, universal and tsrgeted offer.
Values
Supportive:
Welcoming-
Inclusive:
Progressive:
Trustworthy:
We provide a nurturing environment where every young person feels valued.
Our doors are open to all, embracing diversity and inclusivity.
We believe in equal opportunities, ensuring no one is left behind.
Continuously innovating to meet the evolving needs of our community.
Building relationships based on integnty. transparency, and mutual respect.
Page 2

TOKKO LIMITED
IA Company Limited by Guarantee)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Objectives and activities (continued
b. Main activities undertaken to further the Charity's purposes for the public benefit
2024-2025 was the second year of our ambitious strategy. We focussed on- developing and implementing an
expanded, attractive, inclusive, relevant and purposeful offer.. ensuring authenlic engagement of young people
throughout all our work and at all levels in the charity., diversifying and extending our partnership working for the
benefit of young people and communities,. embracing digital technology across everything we do and being a
resilient and sustainable charity for the long temi.
This year, we strengthened our commitment to meaningful youth engagement by involving young people directly
in shaping our future offer. Through a vibrant programme of Easter and summer activities, funded through
Energ1￿ Luton's Holiday Activity Fund, and our existing year round provision, we created multiple opportunities
for young people to co design new seNices and share what matters most to them. Alongside this, we deepened
our understanding of local needs by analysing demographic trends, listening to diverse groups across Luton,
and ensuring our planning reflected the lived experiences of young people from all background5. This insight-
driven approach enabled us to design mor8 inclusive, relevant and impactful opportunities that truly reflect the
community we serve.
This year, we have begun Strengthening youth voice across Tokko by developing a new approach to embed
young people's leadership at every level of the organisation. A key part of this work is the introduction of a Youth
Board. which will provide young people with meaningful opportunities to influence decision making, shape our
services, and contribute to governance. Alongside this, we are continuing to build structures that ensure young
people play an active role in designing, delivering and evaluating our projects, ensuring their lived experien
drives the direction and impact of Tokko.
This year, we strengthened our engagement with Luton 2040 pledge partners, taking proactive steps to build
meaningful relationships with organisations committed to social value across the town. We engaged closely with
Luton Airport, Luton Town Football Club, and a range of local businesses to explore opportunities for
collaboration, shared impact and access to wider supply chains. A significant milestone was Tokko being
successfully awarded the position of Charity Partner of London Luton Airport for the period 2025-2028, creating
new opportunities for investment. visibility and long term strategic partnership. Alongside this, our CEO has
taken a leadership role in shaping Youth vol￿ under the five strategic aims for a Child Friendly Luton, ensuring
young people's perspectives are embedded across borough wide priorities and future system planning.
Together, these developments stfengthen Tokko's ability to attract investment aligned with Luton 2040 social
value commitments and broaden our impact for young people and the wider community.
This year, we recognised the need to strengthen Tokko's communications and marketing activity to increase our
visibility, celebrate young people's achievements, and deepen engagement with partners and supporters. While
some initial steps have been taken, we acknowledge that developing a comprehensive communications and
marketing plan remains a key priority for the year ahead. As part of this commitment. we have begun the
process of building a new website that will better showcase our impact, promote our growing offer, and provide
a more accessible platfomi for young people, families 2nd partners to connect with us. Strengthening this area
will be essential to ensuring consistent, high quality communicats'on across all channels.
Page 3

TOKKO LIMITED
(A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED
FOR THE YEAR ENDED 30 JUNE 2025
Objectives and activities (continued)
This year, we strengthened Tokko's financial resilience by estsblishing a clearer. more robust understsnding of
our current financial position, including identifying key funding and cash flow risks and developing a refreshed
reseNes policy to support Song term sustainability. A major achievement has been outsourcing our finan
function to Active Luton, which has significantly improved the accuracy, consistency and timeliness of our
financial reporting, enabling more informed strategic decision making. In addition, we successfully finalised and
signed off a new Fundraising Strategy, developed with expert support from the Lloyds Bank Enhanced Support
programme. This strategy provides a strong framework for diversifying income and securing the resources
needed to deliver greater impact for young people. Recognising the continued challenges of a highly competitive
funding landscape, short term grant cycles and increasing pressure on unrestricted income, we have worked
proactively to diversify revenue streams. As part of this, we completed a detailed feasibility study exploring
opportunities to build commercial income through room hire. Together, these developments represent
substantial progress in strengthening Tokko's financial resilience and positioning th8 charity for sustainable
growth and greater impact for young people.
Achievements and performance
a. Main achlevements of the Charty
Be￿een July 2024 and June 2025, we supported 1,132 young people, with 3,558 attendances across our
groups and servI￿s, delivering 5,024 hours of youth support
a 193% increase compared to the previous
year. Oulcomes include accredited qualificattons, improved well-being, reduced isolation, and positive
progression into education or training.
73 % of participants were aged 13-19, with 18°A aged 21k24 with SEND or as young parents, and 90/0 aged
11-12 in transition years, engaging through our Brief Intervention Counselling service.
520fi identify as Female, 45 /0 as male and 3 % as Gender Curious, Non-Binary, Trans or other. A total of 120
identify as LGB TQ+
Our beneficiaries reflect Luton's diverse communty: 530/0 are from the Global Majority and 10OA from White
Minority backgrounds, showing our culturally competent approach reaches all communities.
We also support some of the most disadvantaged.. 230A live in wards in the top 10 % most deprived nationally,
and 42°1ts live in the 10-200A most deprived wards.
28.￿ of young people have a Physical Disability, Impairment or Leaming Disability, with a further 120A having a
long-standing heaFth condition or diagnosed mental health condttion.
640￿ of this SEND cohort are 16 yrs+ (transitioning into further education, training and employment) and in need
of tailored support in gaining employability skills and navigating career pathways.
18¥0 are from South Asian communities 54% are White British and 16% are from Black communities and 90
are from White Minority communities. The over representation of White British and South Asian along with the
under representation for White Minority is reflective of national statistics for EHC , however Luton has a higher
proportion of EHC for young people from Black communities which is also reflected in our servi￿.
Young people benerrt through:
Improved mental health and resilience.. 124 young people accessed 536 hours of counselling, while a further
160 young people participated in group-based wellbeing activities and holiday camps, strengthening coping
skills and reducing isolation.
Page 4

TOKKO LIMITED
(A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Achlevements and performance (continued)
Reduced risk of haryn." Through Boys2Men (8 participants, 160 hours of support) and Ladies with Positive
Attitude {34 participants, 160 hours of support), 42 young people at risk of criminal exploitab'on, grooming, or
abusive relationships built safe netr￿Orks and developed protective strategies.
Inclusion and equality.. 46 young people wilh SEND engaged in 720 hours of support through our "Just Like
You" group. Outcomes included 12 completing six-week internships and 4 achieving a Level 2 Food Hygiene
certificate, reducing exclusion and strengthening their employability skills.
Celebration of identity.. 21 LGBTQ+ young people engaged in 160 hours of dedicated OK2B support, including
creative projects, Pride in Luton Festival participation, and access to Trans-specific counselling.
Support for young parents.. 37 young parents received 400 hours of tailored support, including 7 workshops on
budgeting and healthy eating, plus weekly housing and welfare rights advice, enabling informed decisions for
their families.
Community safety.. Detached outreach engaged 672 young people across 208 hours of delivery in six high-risk
wards, diverting those vulnerable to anti-social behaviour, gangs. and violence into positive alternatives.
Access to food and enrichment.. During school holiday camps, 113 young people benefitted from 1,728 hours of
activities and were provided with 518 heallhy hot meals, direclly addressing food poverty and promoting
wellbeing.
Feedback
.1 felt desperate before Tokko's support. Im getting on much better with my mum now..
Interventions Counselling.
AA, 13yrs. Brief
"Completing the Freedom course has helped me to see the effects of my behaviour on my loved ones, it helped
me to look at mys81f and leam to deal with some of the stuff I've been through.. l am now trying my ha￿les1 to
do better and undefstand that if I'm not SU￿ about a situation, it is ok."_ JK
"Completing the freedom programme has help me so much, it has helped me to understand the main reason
why. Completing this progrdmme has helped me to understand my value and what I desetve within 8
relationship"_ EB
"I had a mentor help me see things differentty. I realise it's not my fault..
Programme.
Female. 13 yrs. Freedom
Weekly Groups..
"Tokko Youth wothers are the best. They always listen"
Male, 13 yrs. Drop-in.
"I love making cakes, I make muffins at home nowf _ AR, 15 yrs. Just Like You.
'The story telling project gave me the confidence to express my tme feelings. I feel morp confident in my own
sknn" .SP, 16 yrs. OK2B
'Support from the Youth Workers at Tokko helped me feel less anxious about attending school,: _ AC, 14 yrs.
Ladies with Positive Attitudes.
'I've made some bad deGi5ions. If there had been someone to talk things through with me, maybe I would've
done things differently,: _ Male, 14 yrs. Boys2Men.
Page 5

TOKKO LIMITED
{A Company Limited by Guarantee)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Achievements and performance (continued)
'Without Tokko I would have been lost. I was feeling overnhelmed, but they supported me to access help,:
TK, 17yrs. Young Parents, Project.
Highlights..
We achieved 'Excellent' in the National Youth Agency Quality Standards Assessment 2025.
'It is apparent that you worf( tirelessly to meet the needs of your young people and impn)ve opportunities that
they can access. By providing this support and inclusive envitDnment. it is clear that you have had a massiva
positive impact on the life of the young people. Educations on sensitive topics such as sexual health, knife crime
and healthy relationships, you are equipping the young people that attend to make infon77ed decisions and keep
themselves safe and out of dangerous situations. The supportive environment allows young people to grow their
understanding about identities and how they fit within the worfd. By providing this Secu￿ and safe environment
you are bettering the young p80p18S Opportunity to expTrss themselves and feel as though that can Trach their
full potential. It is amazing to see all the great woth that you do 8nd we wish you all the best in your new build.,
- NYA Assessor
Financial review
a. Golng concarn
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate
resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt
the going concern basis in preparing the financial statements. Further details regarding the adoption of the
going concern basis can be found in the accounting policies.
b. Res•rv•s policy
TOKKO currently holds both restricted and unrestricted reserves.
Restricted Reserves
The charily holds restricted reserves arising from funds that must be applied to specific charitable purposes. As
of 30 June 2025, restricted revenue reserves total £7,000. In addition, during 2024 and 2025, the charity
received significant funding from the Youth Investment Fund IYIF) for leasehold property improvements. The
undepreciated value of these capilal works is represented within the restricted fixed asset fund, with a balance
of £805,016 at the year end.
Unrestricted Reserves
Unrestricted reseNes are maintained to provide financial stsbility and to protect the charity against fluctuations
in income. These reserves also provide cover for ongoing operational and employment commitments. As of 30
June 2025. unrestricted reserves amount to £356,186.
Reserves Policy
The Trustees have established a policy to maintain a level of free reserves sufficient to meet the charity's
obligations for a minimum periixl of six months in the event that activities need to be wound down. This policy
ensures that the charity can meet its operational, employment and contractual commitments while responding to
unexpected financial challenges.
The reserves policy is reviewed annually by the Board of Trustees. The Trustees remain committed to
maintaining an appropriate level of reserves to safeguard the charity's financial integrity and ensure the ongoing
delivery of its charitable objectives.
Page 6

TOKKO LIMITED
(A Company Llmited by Guarantee}
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
c. Overview of Financial Perfomance
During the year, the charity generated total income of £1,074.946 (2024125.. £924,515), representing an
increase of 160/0. Expenditure for the year totalled £637,102, resulting in a surplus of £437,844. This was
inclusive of restricted and unrestricted funds. The surplus generated from unrestricted funds was £82,308. The
main restricted fund was the condition of the Youth Investment Funding (YIF), which covered both revenues to
support staffing and capital works to make significant improvements to the Tokko building.
Income continues to be derived mainly from grants and commissioned Servi￿8, with notsble contributions from
Luton Borough Council and BLMK. Expenditure remained focused on delivery under relevant funding contracts
and the operations of the building. Depreciation of the leasehold improvements was set as a cost against the
restricted fixed asset fund.
Ineomo
Income fell into the following categories-
Donations.. £3,995
Grants £873,007
Hire of facilities £19,589
Commissioned services: £173,885
Investments: £3,816
The year saw significant growth in grants, due to the one-off YIF grant that funded major improvements to the
building to future-proof the facilities for delivering on the charity's objectives.
Trading income such as the hire incom6 was lower due to the building improvement works being undertaken.
Expendlturo
Total expenditure of £637,102 was all spent on charitable activities.
Expenditure remains aligned with the charity's strategic objectives. The increase in costs was driven by
increasing payroll costs, increased delivery, and depreciation on capital additions.
d. Prfnclpal rlsks and uncertainties
The Trustees recognise that the charity is exposed to a number of principal risks and uncertainties.
Funding Risk
The charity is dependent on securing sufficient funding to maintain service delivery. There is a risk that
reductions in extemal funding could adversely affect the charity's financial sustainability. This risk is mitigated
through the active development and maintenance of multiple funding streams and ongoing monitoring of income
and expenditure by the Trustees.
Staff Retention Risk
The charitys ability to deliver its services is reliant on retsining skilled and eXperien￿d staff. There is a risk that
staff turnover could disrupt service delivery and organisational knowledge. The Trustees mitigate this risk by
promoting a supportive working environment and seeking to retain staff wherever possible to ensure continuity
of servI￿s.
Page 7

TOKKO LIMITED
(A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Engagement and R8levanca Risk
There is a risk of declining participation numbers if services do not remain relevant to the needs of the wider
youth community. The charity mitigates this risk by regularly reviewing its programmes, engaging with young
people, and adapting its offer to ensure Tokko remains responsive, accessible and relevant to its beneficiaries.
e. Financial risk management objectives and policies
The Trustees are responsible for managing the charity's financial risks and have established policies to
safeguard the charity's financial position and ensure its ability to continue as a going concem.
The charity aims to maintain a minimum agreed level of unrestricted reserves sufficient to meet potential staff
redundancy costs, should this be required. This policy provides protection against unforeseen reductions in
income and supports responsible financial planning.
The Trustees seek to secure grant funding to meet the charitys building-related and core running costs,
reducing pressure on unrestricted funds and supporting the sustainability of thp charity's operations.
In addition, the Trustees ensure that grant funding is applied to essential works and activities that are aligned
with the identified needs of young people and are consistent with the charity's approved charitable objects.
Grant conditions and expenditure are monitored to ensure funds are used appropriately and in accordance with
funder requirements.
structure, governance and management
Constltutlon
Tokko Limited is registered as a charitable company limited by guarantee and was set up by a Trust deed.
b. Methods of appointment or election of Truste88
Trustees are elected to senie for a recommended maximum term of nine years. The Board comprises a
minimum of one Chair and three Trustees and a maximum of one Chair and seven Trustees. To support
effective governance and avoid invalid appointments, a skills audit is completed prior to appointment to identify
any gaps in expertise required by the Board. All Trustees are required to complete a declaration of eligibility
confirming that they are not disqualified from acting as a trustee, induding the relevant checks against the
Charity Commission register. On appointment, new Trustees are required to declare any actual or potential
conflicts of interest, which are recorded and managed in accordance with the charrtvs conflicts of interest policy.
c. Organisational structure and decision-making policies
The charity is governed by a Board of Trustees who are responsible for setting the strategic direction of the
charity, ensuring compliance with its governing document and legal obligations, and overseeing the effective
use of resources. The Board meets regularly and has delegated day-to-day operational management to the
senior staff team. Clear lines of authority and responsibility are in pla￿ to support effective decision-making and
accountability. Matters reserved to the Board include strategy, budgets, financial controls, policies and
signifiGant risks. Trustees ensure that appropriate policies and procedures are in place to support sound
govemance and decision-making. The Board reviews its governance arrangements on a regular basis to ensure
they remain effective and proportionate to the size and activities of the charity.
Page 8

TOKKO LIMITED
(A Company Limited by Guarantee)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Structure, governance and management {contlnu8d)
d. Policies adopted for the induction and tralning of Trustees
The charity has adopted policies to ensure that Trustees are appropriately inducted and supported in order to
fulfil their legal duties and responsibilities effectively.
Potential trustees are invited to observe at least one Board meeting prior to election. enabling them to gain an
understanding of the charity's activities, governance arrangements and strategic priorities.
Upon appointment, trustees are provided with an induction pack, which includes the goveming document,
recent strategic plans, key policies (including safeguarding, financial controls and expenses), and recent Board
minutes. The charity's records are updated accordingly, including the register of trustees held by the Charity
Commission.
All trustees are expected to complete mandatory training within four weeks of appointment, ensuring
compliance with regulatory and safeguarding requirements. Ongoing support is provided through a Trustee
Handbook, which outlines key policies and provides access to relevant training, guidance and external
resources.
e. Pay policy for key management personnel
Agreed with the Trustees prior to appointment and is reviewed by the Trustees annually.
f. Related party relationshlps
None of our Trustees receive remuneration or other benefits from their work with the charity.
g. Tru8toes' indemnitie8
The charity has taken oul trustee indemnity insurance to protect the trustees against personal liability arising
from their role as trustees of the charity.
Page 9

TOKKO LIMITED
(A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Statement of Trustees. responsibilitl8S
The Trustees (who are also the directors of the Charity for the purposes of company lawl 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 Trustees to prepare financial statements for each financial year. Under company law,
the Trustees must not approve the financial statemenls unless they are satisfied that they give a true and fair
view of the state of affairs of the Charity and of its incoming resources and application of resources, including its
income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles of the Charities SORP (FRS 102).
make judgments and accounting estimates that are reasonable and prudent,.
state whether applicable UK Accounting Standards (FRS 102) have been followed, subjecl to any
material departures disclosed and explained in the financial statements.,,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
Charity will continue in business.
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 al 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.
Disclosure of Inforniation to auditors
Each of the persons who are Trustees at the time when this Trustees, Report is approved has confirmed that..
so far as that Trustee is aware, there is no relevant audit information of which the charity's auditors are
unaware. and
that Twstee has taken all the steps that ought to have been taken as a Trustee in order to be aware of
any relevant audit infomation and to establish that the charity's auditors are aware of that information.
Auditors
The auditors, Streets Audit LLP, have indicated their willingness to continue in office. The designated Trustees
will propose a motion reappointing the auditors at a meeting of the Trustees.
Appr
d by order of the member5 of the board of Trustees and signed on their behalf by:
P A Hobson
Chair of Trustees
Date.. 5 February 2026
Page 10

TOKKO LIMITED
(A Company Limited by Guarantae)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF TOKKO LIMITED
Opinion
We have audited the financial statements of Tokko Limited (the 'charitable company,) for the year ended 30
June 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the 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 Financial Reporting Standard 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..
give a true and fair view of the state of the charitable company's affairs as at 30 June 2025 and of its
incoming resources and application of resources, including its income and expenditure for the year then
ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice,. and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for oplnlon
We conducted our audit in accordance with Inlernational Standards on Auditing (UK) {ISAs (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit
of the financial statements section of our report. We are independent of the charitable company in accordance
with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom,
including the Financial Reporting Council'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, vrfe 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 charitable company'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 concem are described in the
relevant sections of this report.
Page11

TOKKO LIMITED
(A Company Limited by Guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF TOKKO LIMITED (CONTINUED)
Other infomiation
The other information comprises the infomation included in the Annual Report other than the financial
statements and our Auditors. Report thereon. The Trustees are responsible for the other information contained
within Ihe Annual Report. Our opinion on the financial statements does not cover the other information and,
except to the extent otherwise explicitly ststed in our report, we do not express any form of assurance
conclusion thereon. 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 course
of 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 this gives rise to a material
misstatement in the financial statements themselves. 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.
Mattera on whlch we arn r•quired to rnport by exc8ption
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports)
Regulations 2008 requires us to report to you if, in our opinion..
the information given in the Trustees, Report is inconsistent in any material respect with the financial
statements., or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records and returns., or
we have not received all the information and explanations we require for our audit.
Responsibilitie8 of trustee8
As explained more fully in the Trustees, Responsibilities Statement, the Trustees (who are also the directors of
the charitable company 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 charitable company's
ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going con￿rn basis of accounting unless the Trustees either intend to liquidate the charitable company or to
cease operations, or have no realistic alternative but to do so.
Page 12

TOKKO LIMITED
(A Company Limited by Guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF TOKKO LIMITED (CONTINUED)
Auditors, responsibilities for the audit of tho financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with
the Act and relevant regulations made or having effect thereunder.
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 Auditors, 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 a￿layS 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..
Our approach to identifying and assessing the risks of material misststement in respect of irregularities,
including fraud and non-complian￿ with laws and regulations, was as follows..
the engagement partner ensured that the engagement team collectively had the appropriate competence,
capabilities and skills to identrfy or recognise non4ompliance with applicable laws and regulations,-
we identified the laws and regulations applicable to the academy through discussions with management,
and from our knowledge and experience of the sector in which it operates;
we focused on specific laws and regulations which we considered may have a direct material effect on
the financial statements or the operations of the academy, including relevant DfE and ESFA guidance,
the Companies Act 2006, taxation legislation, data protection, anti-bribery, employment, environmental
and health and safety legislation;
we assessed the extent of compliance with the laws and regulations identified above through making
enquiries of management and inspecting legal correspondence; and
identified laws and regulations were communicated within the audit team regularly and the team
remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the company's financial statements to material misstatement, including
obtaining an understanding of how fraud might occur, by..
making enquiries of management as to where they considered there was susceptibility to fraud, their
knowledge of actual, suspected and alleged fraud; and
considering the internal controls in place to mitigate risks of fraud and non-complian￿ with laws and
regulations.
To address the risk of fraud through management bias and override of controls, we:
performed analytical procedures to identify any unusual or unexpected relationships-
tested journal entries to identify unusual transactions-,
assessed whether judgements and assumptions made in detetmining the accounting estimates set out in
Note 2 were indicative of potential bias., and
investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and ￿gUlations, we designed procedures
which included, but were not limited to..
agreeing financial statement disclosures to underlying supporting documentation.,
reading the minutes of rn￿tings of those charged with govemance. and
enquiring of management as to actual and potential litigation and claims.
Page 13

TOKKO LIMITED
(A Company Ltmited by Guarantee)
INDEPENDENT AUDITORS. REPORTTO THE MEMBERS OF TOKKO LIMITED (CONTINUED)
There are inherent limitations in our audit procedures described above. The more removed that laws and
regulations are from financial transactions. the less likely it is that we would become aware of non-compliance.
Auditing standards also limit the audit prO￿dureS required to identify non-compliance with laws and regulations
to enquiry of the governors and other management and the inspection of regulatory and legal correspondence. if
any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they
may involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at.. W￿w.frc.O
.uklauditorsres
onsibilities. This description fomis part of our
Auditors, Report.
U8e of our report
This report is made solely to the charitable company's trustees, as a body, in accordan￿ with Part 4 of the
Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state
to the charitable company's trustees those matters we are required to state to them in an Auditors, Report and
for no other purpose. To the fullest extent pemitted by law, we do not accept or assume responsibility to
anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for
the opinions we have fomed.
JJ LLP
Streets Audlt LLP
Suite B1
Building 210, Butterfield
Great Marlings
Luton
Bedfordshire
LU2 8DL
Date.. 6 February 2026
Streets Audrt LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.
Page 14

TOKKO LIMITED
(A Company Limited by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 30 JUNE 2025
Unrestricted
funds
2025
Roslricted
funds
2025
Total
funds
2025
Total
funds
2024
Noto
Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
3,595
173,885
20,643
3,816
873.007
876.602
173.885
20,643
3,816
616,427
152, 196
152,306
3,586
Total income
201,939
873,007
1,074.946
924,515
Exponditure on:
Charitable activities
305.732
331,370
637.102
508, 992
Total expendlture
305,732
331,370
637,102
508, 992
Not (expendlture)Ilncomo
Transfers between funds
(103,793)
186,101
541,637
(186,101)
437.844
415,523
14
Net movement In funds
82,308
355.536
437,844
415,523
Reconclllatlon of funds:
Total funds brought fO￿ard
Net movement in funds
273,868
82,308
456,480
355,636
730.338
437,844
314,875
415,523
Total funds carrled forward
356,166
812.016
1,168,182
730,338
The Statement of Financial Activities includes all gains and lo&ses recognised in the year.
The notes on pages 19 to 33 fomi part of these financial statements.
Page15

TOKKO LIMITED
(A Company Limited by Guarantee)
REGISTERED NUMBER: 08114741
BALANCE SHEET
AS AT 30 JUNE 2025
2025
2024
Noto
Flxed assets
Tangible assets
11
834,806
88,044
834,806
88,044
Current a880ts
Debtors
Cash at bank and in hand
12
62,116
578,900
47,022
634,301
631,015
681.323
Curront liabilities
Creditors.. amounts falling due within one
year
13
(297,639)
(39, Q29)
Net current assets
333,376
642,294
Total a88ets1888 curr•nt liabilities
1.168.182
730,338
Not assets excludlng pension a88et
1.168,182
730.338
Total net assets
1,168,182
730,338
Charity fund8
Restricted funds..
Restricted funds
RestriGted fuThds- class li
14
14
7.000
8QS,Q16
456,480
Totsl restricted funds
Unrestricted funds
14
812,016
356,166
456,480
273, 858
14
Total funds
1,168,182
730,338
The entity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the entity to obtain an audit for the year in question in accordan￿ with section
476 of the Companies Act 2006.
Hi)wever, an audit is required in accordance with sedion 144 of the charities Act 2011.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and preparation of financial statements.
Page 16

TOKKO LIMITED
(A Company Limited by Guarantee)
REGISTERED NUMBER: 08114741
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2025
The financial statements have been prepared in accordance with the provisions applicable to entities subject to
the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
P A Hobson
Chair of Trustees
Date- 5 February 2026
The notes on pages 19 to 33 form part of these financial statements.
Page 17

TOKKO LIMITED
(A Company Limited by Guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 JUNE 2025
2025
2024
Cash flows from operating activities
Net cash used in operating activities
726,568
375,870
Cash flows from investing actlvlties
Purchase of tangible fixed assets
(781,969)
(69,407)
Net cash used in investing activities
(781,969)
169,407)
Cash flows from financing activitle8
Net cash provided by financing activities
Change in cash and cash equivalents in the yoar
Cash and cash equivalents at the beginning of the year
(55,401)
634,301
306,463
327,838
Cash and cash equivalents at the end of the year
578,900
634, 301
The notes on pages 19 to 33 form part of these financial statements
Page 18

TOKKO LIMITED
{A Company Llmited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
General information
Tokko Limited (company number.. 08114741>, having tts registered office and trading address at 7
Gordon Street, Luton, England, LU1 2QP, is a private charitable company limited by guarantee,
incorporated in England and Wales.
Accountlng pollcle8
2.1 Basi8 of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) -
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) (effective 1 January 2019), the Financial Reporting Standard
applicable in the UK and Republic of I￿land (FRS 102} and the Companies Act 2006.
Tokko Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are
initially recognised at historical cost or transaction value unless othe￿iSe stated in the relevant
accounting policy.
2.2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the
income will be received and the amount of income re￿1vable can be measured reliably.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of
income received for specific purposes but not expended during the period is shown in the relevant
funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its
recognition is deferred and included in creditors as deferred income. Where entitlement occurs
before income is received. the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment
income is receivable.
2.3 Exp6nditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic
benefit to a third party, it is probable knat a transter of economic benefrts will be required in
settlement and the amount of the obligation can be measured reliably. Expenditure is classified by
activity. The cost5 of each activity are made up of the total of direct costs and shared costs,
including support costs involved in undertaking each activity- Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity
and support costs which are not attributable to a single activity are apportioned be￿een those
activities on a basis consistent with the use of resources. Central staff costs are allocated on the
basis of time spent, and depreciation charges allocated on the portion of the asset's use.
Expenditure on charitable activities 15 incurred on directly undertaking the activities which further the
Charity's objectives, as well as any associated support costs.
Page 19

TOKKO LIMITED
(A Company Limited by Guarantse)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Accounting policies (continued)
2A Interest recelvabl6
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Charity" this is normally upon notification of the interest paid or payable by the
institution with whom the funds are deposited.
2.5 Tangible fixed assets and dopreclatlon
Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model,
tangible fixed assets are measured at cost less accumulated depreciation and any accumulated
impairment losses. ASI costs incurred to bring a tangible fixed asset into its intended working
condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed a&8ets less their ￿SidUal value
over their estimated useful lives, using the straight4ine method.
Depreciation is provided on the following basis:
Leasehold propety
improvements
Plant and machinery
Fixtures and fittings
10%
20%
200
2.6 Debtors
Trade and other debtors are recognised at the settlement 8mount after any trade discount offered,
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.7 Cash at bank and In hand
Cash at bank and in hand includes cash and short-temi highly liquid investments with a short
maturity of three months or less from the date of acquisition or opening of the deposit or similar
account.
2.8 Llabllities and provisions
Liabilities are recognised when there is an obligation at the Balan￿ Sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the
amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the
amount it has re￿iVed as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Statement of Financial Acttvities as a finance cost.
Page 20

TOKKO LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Accounting policies (continued)
2.9 Flnancial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and
subsequently measured at their settlement value with the exception of bank loans which are
subsequently measured at amortised cost using the effective interest method.
2.10 Pensions
2.11 Fund accounting
General funds are unrestricted funds which ar8 available for use at the discretion of the Trustees in
furtherancR 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 accordance with specific restrictions imposed by
donors or which have been raised by the Charity for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Page 21

TOKKO LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Income from donations and legacies
Unrestricted Restrlcted
funds
funds
2025
2025
Total
funds
2025
Total
funds
2024
Donations
Grants
3,595
3.595
873.007
39,926
576,501
873,007
3,595
873,007
876,602
616,427
Total 2024
173, 003
443.424
616,427
Income from charitsble activltl08
Unrestricted Rèstricted
fund8
funds
2025
2025
Total
funds
2025
Total
funds
2024
Conselling Income
Young Parents Income
109,572
64,313
109.572
64,313
100, 746
51,450
173,885
173,885
152, 196
Total 2024
152,196
152, 196
Page 22

TOKKO LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Income from other trading activittes
Income from fundraising events
Unrestrictod Restricted
funds
funds
2025
2025
Total
funds
2025
Total
fvnds
2024
Project Income
Hire of Facilities
Sundry Income
78,338
73,672
356
19,589
1,054
19,589
1,054
20,643
20.643
152,306
Total 2024
125, 777
26,529
152,306
Investment income
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Interest Received
3,816
3,816
3,586
Tot812024
3,586
3,586
Page 23

TOKKO LIMITED
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Analysls of expenditure by activities
Actlvities
undertaken
directty
2025
Support
costs
2025
Total
funds
2025
Tot81
funds
2024
Unrestricted Expenditure
Restricted Expenditure
25,610
20,718
280,122
310,652
305,732
331,370
508,992
46,328
590,774
637,102
508,992
Total 2024
149,227
359, 765
508,992
Analysis of direct C08ts
Unrestrfcted Restrictod
Expenditure Expendlture
2025
2025
Total
funds
2025
Total
funds
2024
Other Direct Costs
Grant and Donation Costs
Project Expenditure
25,610
15,020
3,069
2,629
40,630
3,069
2,629
11,241
137,986
25,610
20,718
46.328
149,227
Tot812024
749,227
149,227
Page 24

TOKKO LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Analysis of expenditure by actfvltles (continued)
Analysls of support costs
Unrestrlcted Re8trFCted
Expenditure Expenditure
2025
2025
Total
funds
2025
Total
funds
2024
Staff costs
Depreciation
Other Staff Costs
Rent and Rates
Premises Costs
Repairs and Maintenance
IT and Telephone
Office Costs
Marketing
Legal and Professional
Sundry Expenses
Bank Charges
Insurance and Licences
153,711
7,448
1,277
2,871
80
24,417
12,258
618
224
22.576
4,238
153
27,469
21,072
1,710
136,524
27,759
1,155
290,235
35,207
2,432
2.871
80
103,291
20,533
618
37,406
43,427
4.265
153
27.469
21,072
1.715
271, 624
(4,300)
1,640
78,874
8,275
61,613
12,779
37.182
20.851
27
1, 133
14,094
1. 182
Irrecoverable VAT
280,122
310,652
590,774
359, 765
Tot812024
359, 765
359, 765
Auditors. remuneration
2025
2024
Fees payable to the Charity's auditor for the audit of the Charity's annual
accounts
9,500
Page 25

TOKKO LIMITED
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Staff costs
2025
2024
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
255,140
26.077
9.018
243,200
18,476
9,948
290,235
271,624
The average number of persons employed by the Charity during the year was as follows..
2026
No.
2024
No.
Direct servicas
Management and administration
11
11
The number of employèes whose employee benefits (excluding employer pension costs} exceeded
£60,000 was..
2025
No.
2024
No.
In the band £60,001- £70,000
10. Tru8te68' rgmuneratlon and expenses
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
During the year ended 30 June 2025, no Trustee expenses have been incurred (2024 - £NIL).
Page 26

TOKKO LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
11. Tangible fixed assets
Leasehold
property
improvemen
Plant and Fixtures and
machinery
fittings
Total
Cost or valuation
At 1 July 2024
Additions
Disposals
50,806
781.969
37.238
9,693
97,737
781,969
{7,380)
(7,380}
At 30 June 2025
832,775
37.238
2.313
872,326
Depreciatlon
At 1 July 2024
Charge for the year
On disposals
9,693
9,693
35,207
(7.380)
27.759
7,448
17,380)
At 30 June 2025
27,759
2.313
37,520
Nèt book value
At 30 June 2025
805,016
29.790
834,806
At 30 June 2024
50, 806
37,238
88,044
12. Debtors
2025
2024
Due withln one year
Trade debtors
Other debtors
Prepayments and accrued income
20.340
23, 439
15,650
7,933
31,775
52,115
47,022
Page 27

TOKKO LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
13.
Creditors: Amounts falling due within one year
2025
2024
Trade creditors
other taxation and social security
Other creditors
Accruals and deferred income
35,947
19.005
68
4, 167
24,037
10,825
242.619
297,639
39, 029
Page 28

TOKKO LIMITED
(A Company Limlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
14. Statement of funds
Statement of funds - currnnt y•ar
Balance at
30 Jun8
2025
Balance at 1
July 2024
Transfer6
inlout
Income Exponditure
Unrestricted funds
General Funds
Tangib16 Fix8d A88ets
273,858
201,939
(298,284)
(7,448)
148,863
37.238
326,376
29,790
273,858
201,939
{305,732)
186,101
356,166
Restricted funds
Youth Investment Fund
Conselling
Luton Borough Council -
Young Parents Project
Big Lottery Project
Active Luton
Be Active l Active Luton
BLCF
CO-OP
Headley
Luton Airport
Percy Bilton
Rank
Tesco
Toyota
Wixamtree
D'oyly Carte Carte
Kew Gardens
Crimebeat
270,379
64,673
834,878
(272,482) (832,775)
164,673)
55.586
65.842
155,586)
166,842>
3,720
288
13,720)
1288)
17,200)
(1,334)
12.000)
{175)
(4,000)
(312)
(500)
(1.600)
(10.000)
7,200
1,334
2,000
175
4,000
312
500
1,600
10,000
4,000
2,000
1.000
4,000
2,000
1.000
456,480
873,007
(303.611) (1,018.876)
7,000
Restricted Fixed Asset
funds
Tangible Fixed Assets - YIF
(27,759)
832.775
805,016
Page 29

TOKKO LIMITED
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
14. Statement of funds (continued)
Statement of funds - current year (continued>
Balance at
30 June
2025
Balancè at 1
July 2024
Transfers
inlout
Income Expenditure
Total Restrlctsd funds
456,480
873,007
(331,3701 (186.101>
812.016
Total of fund8
730,338
1.074,946
(637,102)
1,168.182
Page 30

TOKKO LIMITED
(A Company Limlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
14. Ststement of funds (continued)
ststoment of funds - prior year
Balanc8 at
30 June
2024
Balance at
l July 2023
Income Expenditure
Unrestrlcted funds
General Funds
223,443
302.366
(251, 951)
273,858
Re8trlcted funds
Youth Investment Fund
Conselling
Luton Borough Council- Young Parents
Project
8ig Lottery Project
Active Luton
Other YP Funding
Interact
Lifewise
Roteract
Volunteer Expenses
Printing
Taskforce
HAF Funding
Teenage Parent Support
321,147
100,746
(50, 768)
(42,512)
270,379
64,673
6,439
9,579
51,450
105,347
14,085
12,444
(5, 443)
(39, 505)
(14,085)
(66, 734)
(3, 192)
(7, 777)
(451)
(1,970)
(317)
(7,358)
(4, 680)
(12,250)
55, 586
65,842
54,290
3, 192
7,777
451
1,970
317
7,358
4,680
12,250
91,373
622, 149
(257,042)
456,480
Total of funds
314,816
924,515
(508, 993)
730,338
Page 31

TOKKO LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
15.
Analysis of net assets between funds
Analysis of net assets between funds - current year
Restricted
funds -
class li
2025
Unrestricted Rgstricted
funds
funds
2025
202S
Total
funds
2025
Tangible fixed assets
Current assets
Creditors due within one year
29,790
624,015
(297,639)
805,016
834,806
631,015
(297,639)
7,000
Total
356,166
7,000
805,016
1,168.182
Analysis of not as80ts between funds - prlor year
Unrestncted
funds
2024
Restncted
funds
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors due within one year
88, 044
224, 843
(39,029)
88, 044
681,323
(39, 029)
456,480
Totsl
273,858
456,480
730,338
16.
Reconciliation of net movement In funds to net cash flow from operatSng activities
2025
2024
Net income for the year (as per Statement of Financial Activities)
437.844
415,523
Adjustments for:
Depreciation charges
Decreasellincrease) in debtors
Increasel{decrease) in creditors
3S,207
(5.093)
258.610
(4, 659)
31,675
(66, 669)
Net cash provided by operating activiti6S
726,568
375, 870
Page 32

TOKKO LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
17. Analysis of cash and cash equivalents
2025
2024
Cash in hand
578,900
634, 301
Total cash and cash equivalents
578,900
634, 301
18. Analysis of change8 In net debt
At 1 July
2024 Cash flows
At 30 June
2025
Cash at bank and in hand
634,301
{55,401)
578.900
634,301
{66,401)
578,900
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