Company r&3Btr8tion number. 08692587 ChatFty regi8trab.on numter.. 1157870 Young People and Children First (A by guarantee> Ann81 Report arnf Finan¢ial &ateme fortho Year EThj1 30 SeFrterrtw 2025 RiverVi8w Portfotio Lilled 1 Markel Hill Calne Itshire SN11 OBT
Young Peopte and Chlldren First Contents TnJstees' ReFQrt 1to9 statement of Tntstees, Resportsib"kties 10 Independent Exarrnnerfs Rep)rt 11 statemorrt of FinanGialAclivilies 12to13 Balance Sheet 14 Note5 to the Finan(ial stsleffnts 15to26
Legal and Administrative Infonnation R¢Stered Charity Name Young Peotde and Cliklren Firsi Charity Registration Number 1157870 Company RegistratitM Nur 092587 Registered Offi¢e y1$eX House 22 Oxlord Ro*1 N8wbury Berksh"re RG14 1PA The Director Truste•$ are as follows: 'rector & Chair of Twstees tlreclor & Trustee Director & Trustee Oi¥ector & TIuste8 Difector & Trustee Director & Trustee Diractor & Trusteè Director & Trustee trectOr & Trit88 Anna Savage Mf Peter Robthn Mi Tim Dyso Mr GrahanE Pitts Mr Martin bb Mr Mark Sheirckff Mr Neil Elsden Mts Heather Luff M¢5 Aw0nd? Collns Independent Examinor Rwefview Portlolio Lirwil l Market Hill Calne Wttshire SN110BT Pa8e I
Young People and Children Flrst Trustees, Report OBJECTIVE5 AND ACTIVITIES Background of the Charrty Young PeoFA8 arKI Ckdren First (trading as Bnd3e for Young Pèople (BIYP>) was launehed as an independent charlty in 2CQ8, firstty under a preou5 named chanty, Children First Berkshire. 8fYP is based in West Berkshsre and has three Shar houses across Newbury aNJ Thham with seven one bed fiallels. The charity was started ty fostei rents John and Patsy Stone to fill a gap In provision for care leaver5. 8fYP has ovei 15 yea. experience of successfulty dehveriw SeICe5 to young people in need. Its profilg and reputat'on have continued to gr(N• Iwlty overthe Fosl decade. The Charty's charilable purpose The Charity is estashed for the benefit of children and youThJ teorAe who are. or have en, irF care (our piiority focuses on young care leavers) and other honTrless young aged 16- 25. Our vision Bridge for Young People wants to see a world where every thikl ¥1{va Lzre has the oppthjnity to have a safe place tts live arKI to receNe the guidance arml suprort they need lo tYTrdge the ¢rib¢al gap t£een foster Ire and indep8NJent living IAÈ want every youro person to delop the knfe skil, coping 5tratwJie5 arKJ confidenGe they need to achieve their fuu rM)tential. Our mission stst•ment Ev8ry chikj and young adult shoukl have the fight to be hatvi. healthy, safe. and successful. Our values Trust and Compassion Emwwerment ResponsitrA'lity Equalty and Indusion R.•¢ and FknFe Ouraims To pyovide a safe and Mfortable home, I'fe skills aThJ work and learT¥ng oEportvniiies thal v*ill delop young peop18s' skj'lls and eapaaties to enabk them Io p9.pate in 50Ctety a5 mature and responslble InthVua1s. Why oui work is needed Young people who have been in care, have often tthn exFsed to neglect abuse. TPu$ caft physical, entrI)nal, psychological aThJlor sexual. Thar thiklhood and your¥J adubthood is fraCtud unstable as a resum of the abuse th8y have enduredlwitnesged. IM>en ¢hiklren and young pec4)le are taken into care they aio. uThJétstandabty distressgj, traUTrat arKI frequentty hav8 significant m8rital heaith issues The impact of these 8xpeiiences has a wofourKI impa¢1 on Iheryl The knng4e consequences of abuse and neglect can nmnrfest in mny indu(h"TrJ'. Low self-esleenvself-worth Lack of confidence Lack of trust (In thene$ and rthetsl creating tKot4ew6 1th forrirvJ personal remionships and parenting Anger Paze 2
GUI (thinki th8 abus• was Ih8ir fauin Anxiety Depressio Self-harm Substance abuse. Chikjren a1 young people ne staLMity and serity to enatle Ihem lo 1knSh. Yet salty the 8xperien¢x of thihjren and young people Ytho are in ¢arel¢are leaver5 is irtstaiwlity and fiux. It is not unusual for them lo have hY a significant number of Soaal VW)ters aThJ placements with foster carers duiing their chibJhwdladolescenc8. rgsuth'rwj in changes in schoolslfriends and frdmty. Thts has a negative inyct on them and rnr6equerstly many youThJ people kniiThJ the ozre system have had reduced opportunities. They are often uneducated Iwth poor 'tera skilts}. have krriled Fwtical skills and knthedge of bastc life sknlLs aThY Fts)r 8nM)lional ffiteracy. which imdeS their abilty to fulfil their petsonal potential. It is not uncOmnn for ther9 to bè liffmted preEYdration for their leaving care arnl tt4s can rewlt in a lack of suitable aCComnati0n and support. Cons8qU8ntialty, YOU people leamng the care system do not have the personal responsibilty or dk%ciFdine to cope t•thh livirvJ indeperwjently, this is fLther exawt)ated try their lack of robust soaal supp)rt nehyork. Our Ambition During the 18 years Ihe ¢harity has exBt8d th8 artilion of the chaiity has remained constant. This Is lo provide a safe, stable environment for the yourvJ peoF4e urj ils services. Once th8y arriv8 at on8 of our houses and are "sethed in", we can then t8Jin wt)thng them." this enlail$ offering a range of opportunities and to enable them to ac¥]uiie and emb1 skn'115, kn(ywl8dge, and confidence lo assist them in ffY)ving successlulty to independent Iwng. We are woactive and use a "pewn Centr and holistic awoach in our woth wrth youro people ar we Wofk closety with olher relevant organisatsons and seNces. U&"ng tt¥s approach alloy Ijs to consider the indivKlual needs of each young which are ai the centre of everythiro we do. rkIa in this way. together we can create a "pathway" for the yourwJ to walk at their (r44ll Pac8. Effe¢b"ve work with the young people entails WjIng t#Xh praLtical, emtiorAI and ptsycholouical support. This ¢an incl10.. EmotionallPsychologi¢al Supp¢)rt Relevant and timéty érrotionaVF6ychokgical supp)rt 15 KId ty our support workeTr in tandem wrfh specialists to help th attachment diS0er5 arvj other associated issues reFated to Adverse Chiklh¢X•J ExrienCeS. Thts aids the develorrfnent of Iheir self- esteem, sell-resrect, confidence, self-worth and trust (this latter aa can often be vw difficull as (l'str1 of othws Iparticulady Jults) i8 common bul not unexpected, often as a cx)nsequen¢e of their fractur Irves. Practi1 support Work relatsd.. CV writiry, InteN1 arKJ presenlabon sknlb, suptDrt Yth corfr sut4ects such 85 English aThJ Maths. help with reSe4bir¥J, securing. and mainla.niry volunteeriro oFPortun"e. routes irrto educab.on ourses, train&ng arKI empknymenL This give5 them Iho OPFOrtunty to lry our and work towards 8mb8ddirtsJ these sknlls and knowwe. Lrfe skills SUPPOrt Budgeong aThJ n*)ney managemfrnt. crf)er4ry a bank acewnl Cooking lon a bget) Selflare, hygiene and nutrition Undetstanding their rights and resFX)rtsibilibes Food shoppiThJ and fo¢xl handling House maintenance (tskn'ng reskxsnsilility for keeping their roDS aryl the r&st of the house dean arKI tidy so they can conts'nue to live in a comfortatAe environuEnt) P•qe 3
Recognising when to include, seek help from other spectah.sts and peorje (Indling volunteers). Thls is
key to ensuring successfijl outco for our young people.
Our overall arrition is fov them to fuHy wrake use of OFpothniles avwta14e for them. Vts want them to
flourish and have a hap and ceSsful future
emtional Supwrt, and encourages the yourw to partt"(ipat• in arnl dlop skills in earrying out routine hou5ehokJ choTe5. Each young person has a personaks&l supwrt plan. is created and mnitored vdth the yourwJ Fewn usng the online "e1 for Support&J HousirvJ tool. This hdp5 them to not onty the arthrtect of their plan and be active parbopants in this. but it is also a visual tool. $0 they can see the WLyJre55 they nkke where they need M(8 practical armllor enJ)tsonal sut4)orL 8enefic•aries of the Yrk Our for access to our semces is for care leavers who he foster carelare hOs5 and need support to develop their kfe sknifs. INh8re we have vacarKies aTrJ Ihere e rKs care leavers requiring our services, we also work vthth other yourvJ harr1 OFA9 {1&25). Many of the young people we woth with have additional issues that rUire ongoiry supwjrt. This includgs young peo on the autistic spectru th literacy and leamiro difficuttt'es, mental ill heatth and chaUeThJirKJ thavioU. Arourxj 107 ¢hikJren are taken into care every day in the UK. two third5 because of abl arKI neglect. On in care, responsitih'ty for a yourMJ peOn'$ welltiro falls to their 'corporate p8rents': the local authortty. When a young p8r50n tsjms 18. they cease to be 'lookod after. af(hough care l&qvers have certain lights and ents'uements up to age 21, or 25 ifthey are in ul.0 or have cJrylex neIs. Whatever the reason. being lakeri into care is itself trauffAtic, includirYJ in the rrojority of being Separat from sitAings. For so young pecple, care allcths them to flouiish. Unfortunatety. many experience ong¢ing turbulence, with frequent changes of so(ial worker and placent, SifTwty don't get the supwrt, stsbility, Sove they need to heal or thrive. FUrtrr. given suptsy aThJ derr¢ThJ, the costs of chiklren's social car9 aavo rocketed: local aLrthoribes spent an eyewatering £14.5 on ctibjren's socaal care in¢luding supported housing in 202>24 vs £6.6bn in 2012-13. ¢e[Woed counckl tearrs are fa(ir4J nigh on IMF0wb choices. The facts are stark.. In March 21J24, 83,360 chiklren were in re in the EngLqnd, 27% were aggj ovèr 16. and 38% were 1 15., 67% live in foster care amhowh a sello short•Je of lost horrtt leaves Ca551rapped local authonlies with lirTMted placemgnt options", 8,64Q chihjren Irve in ¢hiklren's horrns - 85% of chiklren's homes are wofit-makn.ng and acute placement shortages mean thg average cost is £5,400 week, but it can be as much as £15,CKJQ", 6250 children aged 16-17 live in SUPPKSrted a(XOfTYfKxth"on, provides support but nol care,. whi15t mandatory Ofsted regulakn'on was inlrc(lucd in z3-24 to lse standards, rt has squeezed availatmlty and gwen providèrs are for wofft, it has significanty inL¥ea5ed plaIrnent costs for councils., Most young people me into care due to abuse and negt. Research shows that that 90% of abused thildren go on to experience n%ntal heath difficulfie5 try the they are 18., Experiences of abuse, neglert and VIOnCe (*n lead to challenging behaviow which the system is ill- equipped to nnage, oftell CaTrg foster Jacements to breakdth¥n'. The kng-term COfL88quences of abLtse inclLKle aTr¥ty, deyessron. anger and guitt, dIfficu.e5 functioning at school, poor self4mage arbj dfficulb.es wth personal retatiorsshiF6 and parellting", AlnThJst of ¢F¥"kJren in care have at least one ychIatC th'aJrK)sis conwred to just 10% of their p8ers, and 80% have recognBable ff1 heath sttLwJgles'. Jusl 13% of chibjren in care go on to ach.eve S A to C GCSES comFored to 6?A of their pew5', 27% of look8d after chiklren have special educathonal needs (SEN) conwarj to 3% of the chlb FK)pu18ti0n. The"Car• Clilf- ¢hallenges for caT• l•avers In March 2024, there were 237 care leavers in IAtst Betkslmie - 55 were aged pist 16 or 17. 127 were aged 1 &21, and a furth8r 55 were aged 22-25. This an increase of wnce March 2020. NghbrjE1ng authorities in Reading, Wd(ingham and H8mFth're are 5UPFK¢rting a fvrther 1.102 care leavers. Once a young person lums 18, they legaHy cease to be 'knoked after,. ITtead of a sooal worker. they arg SUPPOrted by 8 Personal Adviser (PA). who should provide thiee and SUFfJOrt to care leaver5 UP to age 25, planning their tran%b"on into iThJependence, inckjding s8CUriTrJ Slritatle n1)v housing. Unfortunatefy, thefe 15 often poor pr8P8ration for leaving care arHI many vulnerable young people leave before they are ready. Many feel that they have fitue lo no control over tIx5 PtLW5 or where they wll Iv8. They are often placed in wholty un$urtablg - trequentty In"ghtsrring 0j unsafe - ac£0)0ati0n. Many care leavers dread Pale 5
this tin, counting down the days until they f811 off the 'cafe clff. At idge for Young Peop, we know that the barriers faced by yDUThJ peopl8 who have teen in care and have already experieneed profound instalility c£n seem unsurmountable. They can have poor SOLxal skilts and kny expecth'ons, plLB rock-bjttom self- nfiden¢e. SINggling with mentsl healih arKI behaviour problew6, alorosMJe lower educational achi8v8Thnt nkes it harder for them to access and sUstn enwoynnt. fvrthei education, or trainiThJ. Wlhout Stse hOUn9 and Int&"e suFwrt. they are more k'kety to exrien( sofa SUTfing andlor rough sleekyng. This u)nb"nuation of thr fractur1 fves Seaves them very vulnerable to fvrthèr abuse. explottation, and to 'g(iTrJ off the raits,. The nJabve imp&ts ol being a chikj in care can be nduriro. In 18f.. In 223 there were 48,050 ¢xre leave¥5 aggj 17-21 in Er¥JL1 aTrJ 13.ow youTrJ 0p[e 'age out, of the car8 System each year on thr 18th tirtl¥Jay' 33% of care leavers becon holesS in lh8 fitst years and 25% ofthe total homeless population is are eypgriencgJ', In the last 5 years homelessness anwI 1Year.0kj re leave has IrTeased ty 54%, 15 times Ihe increase than armThJ other yourg ople. kntyth 4.(0 faTr3 hOleSSnesS in April 2024,. In 2024, 40% of care 18av9rs a0 19-21 were Not in EmrAoyment. EdtiOn Trainityd (NEED, compar8d to 13% of (rthers ofthe wje: Just 15% of ¢xre ave[S enter Fligher Education ty •Je 19. compared to 4PA of their peets and they are 2.5 lin¢s more likety to drop out. AlnTr)sl 25% of the adu# wson powlats'on have been in care and nearfy 50% of u18r 21s in contac 4yllh the crirronal jltslice system are care exnenCed,. A shockn.ng 52% of care leavers have been convidgj of a uininal offence wje 24., Almosl half of girL8 leaviThJ care tecorre teenage ry1)the wthin tsvo years and, hearteakIllgty, th8 chIldn of caro leavers are len times TThJre lo be lakgn into care.. Tragically, care leavets are a150 7 times nre tikety to die aged 18 to 21 than other chiklren and 5 mofe likety to sev-ham. Achievements and perfolnce(2D2O2• This year our comThitt&Y staff and Volunteets hwe wowded signiftcant support aNI a range of advities Wth our young peop. Achieverrnnts this ye8r have Incl.. The operllr¥J of Wossex Houso and W8ss•x Flatlots. The house. a gradè 11 listed Georgian home, PFL)vides a home lo six youThJ [FIe. and the $en self-contained 11atlets provides mov&on accomodation. To this expansion, our four-bed house. Cornerstone was dowl. A home aThJ supwrt to 26 young people. induded 12 new young during this b'rr Of these 26 your¥J 0p59, 3 had 8 ffikl to s¥Jnificant learrirvJ (sability - of which 2 was r8lated to dIrS on the Aub"stic Spectrum. During this year, 5 rmved on into indepeTrJent Iving in tt)eir own hOOs, and one to unNeryty On average across the year over 85% were in 8lucation. tra'ning or wnFdcynwnt. Equal Opportunitiès and Divètslty Siatem As a responsible charity, 8fYP's comnitThpnt to eqty OkV)rtunibes and diversity rOtst. This comrritmenl inclLKles all who receive oui services (the y¢JuryJ people). our staff ar)d Tntstees. voluntears, proles5ional colleagues aThJ all who corrE into contact knith the charity. resFecl and value diversity a1 our persFtclive is that it dS to and enriches the tharity, enoblirg all to benefft. strive to eV[e that this ¢omrrMtrrent rerroirts robust aThJ therefore we re1n viuilantto pradices that coukj undenyine this. We Fftwido a worbing ar¥J SuFted hOL1rj en¥irrmnnt tUdI surwts all ¢ent protected char&leri5tiL3 18. 74e. disatilty. gerbjer reassi< rwtsl or rtTher Stst. PrnarLY or maternity, race. ethnic or national Orln. Ton or ef. sex crf sexual oriertt31io Qualty Assurance Bri(hJe for Your¥J PeoFle 1$ OFSTED t8gSter&J (URN 2765415) to wo¥*Je sur1xted accomrrnxjabon to 16 and 17 year okjs. The charity is c(xNritted to Jrointaining arKI iryoving our quaknty assurance in all aspwts of our work. This requires all worknTrJ within thè tharity (enwoyees. ¥(lunteers. TnBtees> to be in¥ol¥&J in this aspecl of our work. Page 6
We ¢ontinue to enhance our existing quality assuran. review aThJ rwlise extsting wliues as per policy schedule ensuring they remin 'ffit for wrrw-. njn separate ¢omnittees which inclu StaffruSteesIeXternaI peTronnel. rmvides a ThM)ro distinct for¥s on speofic areas of the charity. These are.. Finance Comnittee HR Comittee Growth Conynittee To SUPFQrt these conwnittees, we a&0 have.. A auality knurance Fraffwork. for reent and suPrt sep4ices A Financial Contro15 wlicy a1 proc&lure. The corrwrittees have dIStit respor6itility for differing aS&S of the organisalion armd enhance our quality 855urance, enatAing the charity to idenbfy risks and •Jdress these quickty and effectivety. Our Fund• To enable us lo continue to provide our rch-need housirb3 aTrJ seNtces for young Foople. we rety on fundiaisng, donats.orts and grants. We are very gratefvl to all our supwrteis 8ThJ ftiends who provKle much needed funthng and ongoing yatcal supwjrt. Our main fvnders this year have Indud.. Greenham Twst Lloyds Foundation TrLtst Openwork Foundation Kerbascol Blagrave Berkshire Comrwnty FourKlation Sovereign HOTrg St81Lizard Beatrice LairYJ Trusl ChaTitable activities Key perfomnce indicatots are recoTd&J for Trny areas of the charity's work, bel(hV are the 1n ones for the year.. 20 out ofthe 26 young people duriftg this have ot¢ained work 3 young people are in &gucation The tharity nyintain a sustainable finanual pctsition The charity saw high occupancy leveb, dernstr8j the continugj for oui SerVis. FINANCIAL REVIEW Financial position Our total Inco increased from £447.751 to £666.950 in 202412025. This was as a result of the growth of the chanty woperb'es. The charity's tcrtal reser¥es as at 301h Sgptemter 2025 were £388.196. The TrLtstees beh'eve Ihal this anUnt of resee5 FKovides a r01m fOU1a.0n for the charity enabling them to develop implent our future $ wlulst akn bwng aware ofthe ChallenThJ clnte ofsecunr additional furmling Pale 7
Inveskn•nt policy and objectives Discretional investment FATh¥ets are deated to the dlitS TnJ5tees. Reserves policy The Trustees mritor the reseNes ofthe charity. Tlis consideTS Ihe nature of all Iome aTh expenditure 5tre8ms. conltrInts, and the nature of the reseryes. The Trustees have examin the inimum requirents for free reseNes which are unrestrictgj furJs not invest1 in fixed assets of (rtherwise c¢jmnittI. The chanty interKls lo hokd, as a rrinirrJm, a Reserv8 Furkd equal to the sum rulTed to run down, in a planned way. all kyoiects over a pericKI of thiee mnths taking into account mDnles sts'll IncorT¥ng. erall. this in line wilh the Chonty Cory¥rission¥ recorrffieNJ8tions atrx)ut reser¥es. FUTURE PLANS OUT lulurg plans for 202&2026. Vle aim to: Open a trainiro workshop for young t[e al OUT sle Consider opening a fifth supkLirted housing WOF Continue wotking closely West Berkshire Council on meetiTh3 the needs of 1&25 care leavers and horneless Take all the advantages provid ty Lloyd's Foundation to further secure the fOuta.0$ of the ¢harity, in eparation for gro%th. Continue to increase our range of voluntee, provi(fjru opporbJnilie5 for people to develop their interests aThJ skn'lls and-give back-to their local conynuiity. STRUCTURE, GOVERNANCE AND MANAGEMEKr Governing document The charity is controllwj by its wveming do(JJnnt. the Memorafrfum and Attcles of Association incorForated 16 SeFrteNthI 2013. and conslitut8s 0 Corrpany by Guarantee. as defin&# ty the Companies Act 20(. The cowny takes a(fvantw of use of Yin¥ted" exernpb'on. In tho ovent that tho charit•blo rnpany is Wnd up tho laLKIty of the rnrnbB is liwitèd to a sum not exceeding £10, betng the any)unt that each meThthr undertakes to contritrAJte to lh8 awts of the COfwBny whilst they are 8 memter or vththin one year of eeasiThJ to be a m¢mbei. Organisational StruCre Boardrrrusts• Structure (for the financlal yèar 202&2025) are as foll(¥w5: Full Trus1 BcArd Chair Anria SavwJe, aptx)inted Chair 21.10.2cr24 Trustee P E Gieenan, resigned 28.04.2Lf25 Trustee A.K. SalTr)n, reSned 01.09.2025 Trustee PAHarris Trust8e Mrs K Ferns. gned 12.01.2025 Trustee Mr Peter Robertson Trustee MITIM Etyson Tfustee Mr Grahame Prtts Tiustee Mr Martin Andrew ttl Trustee Mr Mark Sheirch'ff apF<)inled 01.04 2025 Trustee Mi Neil EL%den apFointed 01.09.2025 The chaiitable company must at any gNen tin have at least Ihree Ttee$. [ng 2024-2025 the Tntstee Board met every tsvo nths. Day to day re5tM)nsiEA"lity for the provision of seNices resls its CEO Tro¢y Underwood along wth other officers lo whom work is delegatsd accorithngly. The Chair (Anna Savage) is responsible for ensuring that the hanty delivers the services specxfied and the key perforwrance irxlicatots are rt. Page 8
Financ• Committee (including Risk Management) Trustees wh accounting and bUnesS exllence CEO Finance Officer HR C(rnittee Trustees with HR and Business expwien CEO Paid Management Staff SlrucluTr + volunte Chief Executwe Officei Support Services Manager Officer ManaJ8r Fundiaising Manag8r voluntee Icharty and offi¢e bjn¢ti0) House 1: Cornerstone- closed in May 2025 Liv&in Supervisor Supp)rt Vvorkers Housè 2: Rebecca House Live4n Supetvisor Support Workers Ho 3: Hop• Hous• Li¥&in Supervisor Support Workers House 4: Wessex House Live4n Supervisor Support WoTker5 Flatlets x 7: Wessex Flats Support Workers Induction and training of n•w Truste8S Appo1ment of Trustees The Board has Mfjd8n its nMrship. at the brOentrJ the skj'll set that the Boatd has to draw UFK)n. It has und8rtaken a review of Trustee Indudion with a nre robust irxjuction Frocess. TNstse induction The induction process irlljeS the wovisirm of Charity CMOn dOcun5 alx)ut the Tesponsitrililies of Trustees, c¢)Pl85 ol the charity's goveming doThEn1, th8 latest Report and Acwunts, charity aims aThJ objeth"ves. The role5 8NJ resnbj"Ilts"es of members of the Board and koy staff will be provided to them once they are approved as a Trustee ty the Tru51ee Board have attended theiT firsl Trustee Board meeting. Meetings with key staff will a150 take p*e once pc6dion appr(Wl. Risk manogement The Trustees are frjlty avmre of th"r duty to Klenty arKI iisks to whicti the charty i8 exposed. RevievArKJ the oharity's prin01 iisks and urKertanlies is done informally at its regular tsvo nthfy Trustee Board le.ng$. A fonnal tisk register is in is a working d0ment - for the Trustee Board to deterning over all risks to the charity. Asset coverforfund$ Note 11 sets out an analws of the assets athiLwtable to various fund5. These assets are suffioent to meet th8 charity's obh'gatr'ons on a fund-ty fvnd-ba&s. Page 9
Young People and Children First Statsment of Tntstees. Responslbllltles The trustees (who are atso the directtjrs of YourwJ PeotA& 8nd Chiklren First for the purpc685 of mpany law) are reswngtAe for preparing the trustees. report and the ffinan¢ial statements in accordance Vth the Unit1 lQ"ngdom Accounting StaThYards (Unit&J Kingdom Generally Accepted Accounting PraGtce) and applicat4e LThT iegulab"ons. Company law requires the tsu5tee5 to epare financaal statements for each ffnancial year. Under comFOlly law the trustees rrwst nol approve the financ4al statents Un55 they are satisfiwj that they gwe a true and fair ol the state of affaivs of the chaiitsbk company and of its ineorirKJ resowces and applitxtion of re50urc8s. incIlIj its in(ome and expenditure, for that n{#s. In prerAring these finanaal staterrnts. the tru5tee5 are red to.. select 5Utlat4e accounl'ro FK4icies and aFpE¥ them 0?1stenty. oLEerve the m8thods arvj prinaples in the Charilies SORP; makejudgeThnts aThJ estintes that are reasonab[8 and pwdent.. state whether applicable UK Accounting StarKlards have been fomowod, sutr4&d to arry material departures discloswj and exp18ined in the finanoal statements.. and prepare the finan(aal statemen15 on the gung COnM basis unkns it ts inakwropriate to presum8 that the charitat4e company will continue in t.neSs. The trustees are reswn5ible for keepng adequate accountiry records Ihat are sufficyent to show 8rKI explain the Charitab companls transacb.ons th"scbse Nwth reasonable accuracy at any time the finanual posrtion of the tharitable compar7y aThJ erfat4e them to ensuTe that the financial statements conyl with the Companies Ad 2fj. They are akn respon%bk for safeguardiro the assets of the charitable company aThJ hence lor taknng r83sonable steps for the yentIOn and delection of fraud arKI othgr IegUlarleS. Approved by the trust885 olthe charity on 4 June 2026 aThJ ned on its t*ha ty.. Anna Julia Chair and trustee Page 10
Young People and Chlldren Flrnt Independent Examinets Report to the trustees of Young People and Chlldren First (Ihe Company,) I report to the charity trustees on rry exaTraI10n ofthe accounts of Ihe cOmnY for the year ended 30 Sekrtember 2025. Responsibilities and basis of report As the charity s trustees of the Corrpany {and abo its direclots fof the purpM)se5 of CO[nY law) you are responsible for Ihe preparats'on of the accounts in accordance wrth the requirents of the Comtonies Act 2006 he 2006 Act). Havir¥J satisfied rryself that the accounts of the Conpary are ncrt required to be audit under Part 16 of the 20C6 Ad and are elgible for 1[thFeTrent examinalion. I report in respect of my exanwnation of your Char'S accounts as carried out urKJer section 145 of Chatitie5 Act 2011 (Ihe 2011 Act). In Earrying Out FTry exarThnation I have follfA¥ed the lJreclion5 the Charity Conyris5ion under section 145(5)(b) of Ihe 2011 Act. Independentexaminw's ststenRnt Since the Cofflpanls gros8 incom ex(eded £250.CI)J your exawinev must be a nMr of a body listed in seclion 145 of the 2011 Act. I" confimi tha l am qualified to uThlertake the eXaanatiOn b8cause l am a wÈmber of Chartered Institute of Managent A(wuntants, whith is one of the ltsted tthies. I hav& completed rrty exarrination. I confimi that no ntter5 htrfe LX)rn8 to my attention in (y)nnection with the exanination giwng me cause to telie.. alUnt"rQ records wefe not kept in respect of Youry Peop aThJ ChikJFen First as required by s¢dion 386 oflhe 20 Act. or 2. the accounts do not acctd wth thcse T0[.. or 3. the accounts do not CO[ ¥th the accountiThJ requirenprrt5 of seclion 396 of the 20tE Act other than any reqUirerrn1 that the a(LInts give a Irue aTrJ fair view which is not a matter cortsiderod as part of an irvJepeTKlent examination: or 4. the accounts have not been PFepar&l in aC(£[dan wth the thodS and WntieS of the Staternnt of RecOrrfftTrjed Praclice for accounlrTrJ reportiw ty Laritie5 aFplicable lo charitie5 preparing thr accounts in accordance %ith Ihe Financ4al Repoiting St8fKlard awjk'cable in the UK and RepubSc of IrelaTrJ {FRS 102>. I have no concem5 and have CO across no other matters in conngc*on with the exarrination to which attention shoukd drawn in "$ report in order lo enab a Pror undetanthg of the accounts to be reached. Daniele haylor 'veTwew Portfolio Linitay 1 Market .11 Caln8 rtshire SN11 (T 4 June 2028 Page11
Young People and Children First Statement of Financial Actlvitles for the Year Ended 30 September 2026 {Includlng Income and Exponditure Account and Statemènt of Total Recognised Galns and Losses) Uniestri¢l¢d funds Restricted funds Total Income and Endowmènts frryn: Donations and legaoe5 Charrtable 3ttNits"es Investment income 188.424 137,275 325,699 340.056 1,196 Tolal InMe 529.676 137,275 666,951 Expendltureon". RaL8ing fvnds Charrtable actNthes Other expendrture 123.7641 1375,8971 123,7641 1543,3141 15381 1167.4171 15381 Total eXndrtre 1399,e611 1167,9551 1567,6161 Nel inme/(eXpendUreTr Transfers beNveen lunds 130,015 15381 130,6801 538 99,5 Nel movement in funds 129.477 130.1421 99.335 Rec0111¥11¢n of funds Total funds brougtrt forwaid Total Yunds carried fowdrd 222,5e3 66.284 288,867 388.202 Total 2024 14 352,C60 Unre5trictwA funds 36.142 Restricted funds Incomeand Endowts fr¢yn: Donations and legae8 Charrtable aclivities Investment ino)me 135.811 193.437 117,235 253,046 193,437 Total income 330.516 117,Z35 447,751 EXndItur0n. RaLgiro fu$ Charrtable a¢twrt5 14.3231 1308.3951 14,3231 1372,6341 164.2391 Total expertUre 1312.7181 164,2391 1376,9571 Net ineome Translers beeen funds 17.798 16,3441 52,996 6,344 70,794 The notes on pages 15to 28 fom an Integral part ofthese financor statements. Page 12
Young People and Chlldren Firnt ststement of Financial Activities for the Year Ended 30 September 2025 {In¢ludlng Income and Expendlture Account and Statement of Total Recognlsed Gains and Losses) Unrostrl¢tfyl Restrl¢led funds lunds Totsl X124 Net movement in ftThJs 11.454 59,340 70.794 Reconciliatkon of lunds Total lund5 brought foTvr4rd Total funds earrbèd for¥Yard 218073 14 All ofthe charity's athVrts derwe from nth1ng operatsons during the atN)ve peri¢>3s. The funds breakdwi lor 2025 is shov4n in note 14. The n¢les on pages 15 to 28 form an Integral part oflhese financral Statements. Page 13
Young People and Chlldren Flrst (R•gistratlon number: 08692687) Balance Sheet a$ at 30 Septsmber 2025 2025 2024 F5xed assets T3ngibSe assets 1,073 Cuirent a88els Debtors Cosh al bank and in hand 12 65,894 14,532 407.049 293.673 Ciodlt016'. Amounts falllng duewlthin y1 Netcurrent assets 73 Net assets Funds of the chailty: Restrkted in¢ometunds Restricted funds 36,142 66,284 Unreslrlcted incomefunds UnrestTlCted fvnds 352,(H L2,583 Total lunds Direct(), responsibilrtw.. 14 • Forthe financial year in questtin the comFAny vrds entrtled to exemFrtion urKler sedion 477 ofthe Companies Act 20C6 relatirJ to small comFfjnies. . No members have required the company to otAain an audrt of rts accoLtnts for the year in quesbon in acctsréance with sects.on 476 ofthe Cofftpan ALI 2C(6. . The director acknowledge their resporEiknlity for complyry wrth the reqUIrneAts of the Act wrth respect to aClnting records and ltsr the preparatscn of accounts These accounts have been prepared In aCrdanCeI the provi&ons ap1¢ab to compan*s subject to the small companiès regime The financial statements on pages 12 to 14 were approved by the tDJstees. and authorised for issue on 4 June 2026 and sigrbed on their behaff by." MF5 Anna Julia S Chairman and trustee The note$ Dn pages 15 to 28 form an integral part of these financbal statements. Page 14
Young People and Chlldren Flrst Notes to the Financlal Statements forthe Year Ended 30 September 2025 1 Charity status The charty Is Irmrted by guarantee. The addre55 of rts registerèd office Is" Wessex HoLtse, 22 OxfoTd R¢, Newbury, 8erkshwe, RG14 1PA These financial statements were aulhorised for Lssue ty the trustees on 4 June 2026. 2 Accounting pc4icies Trusteos None ol the Iwslees lor any persons conneded with theml red 8ny MUnerab.0n durFro the year Impalmient of fixed assets Al each reporting end date, the Charrty reviebs the carying aff#iunts of rts tsr&ible assets to determine whether there rs any Indicaknon th* th¢)se assets have suffered an ImlMient loss. If any such ir¥JKation exists: the recgveratyle amount of the asset is estimated in ordeT lo deterrnine the extent ol the impairment loss lif any). Flnèncial instruments The Charity has electwj lo apply bhe PTOVi8kYB of Se"On 11 'Basic Financial Instruments, and Section 12 'Othef Finanoal Instruments Issues. ol FRS 102 to all of rts financial instrurnerrts. Financial instruments are recogntsed in the CharFty'5 balance sheet when the Charty becomes party lo the contractual provisiors of thè Insl¥ument Financi81 a5set5 and liabilities are oltseL wrth the net amounts kxÈsentèd In the financial statements, Ythen there is a lègally enforceabk ryhl to sel Dff the recognssed amounts and there an intention to settle on a nel ba&$ or to realise Ihe asset and settle the IFakn"lty simuttaneously. Basic financlal a$sgts Basic financial assets which include trade debtors and Gash and bank balances. are inth.ally measured at Iransoction l¢e Induding transaction C£ts and are sutrtsequenlly ¢2rried at amortise¢ cost usirig the effective inleiesl metrod unless the arrangement conskntures a financing transacbon, tre the transaction measured at the present value of the fulure reCeIS Jis¢ounted at a market rate of InleresL Financial assets classified as receivable tthIn one year are not arTh)rtised. Page 15
Young People and Chlldren First Notes to the Financlal Statements forthe Year Ended 30 Septèmber 2025 Bask Ilnancial liabllltles Basic financial liabilities. in¢ludirrfJ trade ciedrtors and bank loans are Inth"alty reccgntseo at transacion price unless the arrangement constitutes a financing trans4Gtion, where the detl instrument is measured al the present value of the future payments dtscouwrted at a market rate of interest Financial Siatslrties classified as payable wrthin one year are not arnortised Dèbt InStrumeS ale sufwuently carrd at amorttsed cost, UsiTrJ the effective Interest rate method. Trade credrtors are oblYJations to pay lor goots or serwces that hove been acquirecl in the ordinary course ol operations from supplier$. Amounts payable are classified as cutrent liabiif(ies if payment is due within one year or less. If not. they are piesented a$ non-current liabllrts. Trade creditors are recognised inrtially at transacbon price and sut6equenlly measjred at amortL%ed cc6t usirvJ the effects.ve interest mèthod. Derecognition of Ilnanclal Ilabilities Finan(ial liabilrties are de¥ecognised en the Charty's eontractual otluion$ exFyre or are discharged or cancelled Critlcal accountlng estimates andjIeMts In the application of Ihe Charrty's aUntsn9 policies. the trustees are required to m3kÈ il*ernents. estimates and assumptions atK)ut the carying am¢)unt of a55ets and I"1"eS that are noi readily awarent from other souices. The estimates anQ associaled assumFtions afe based on hystorical experience and other tors that are con3KJered to be relevarn. Actual resuts may diffei from these ests"mates. The e51imales and undertying assumpbons are re¥Wed an OTVJOIr basis Revtsioré to accounting estimates are recogni8ed in the period In whh the ests.mate is revBed where the revision affeds onty that period, or in the period of the revision and luture perThls where the revision affects both current and future periods. Summary ofsignificant a¢¢ounting policies •nd key accounting estimates The principal accounting poliGies applied in the weparation of Ihese financial statements are set out below These poIleS have been consistently apled lo all the years Fwnted, unless othernvi4e stated St8tement of comphan¢e The financial statements have been prepared In aco)rdance wth AUntiJ and Reporb'ng by Charrties" statement of Recommended Pradice lapplutAe to chanb.es preparing Ihew accounts in accordanct wrth the Financial Reporting Standard apIcae In the UK a1 RepU1C of Ireland IFRS 10211 lissued in October 20191- {chare$ SORP IFRS 10211.. the Ftnanual Rer"r0 Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 20c. Page 16
Young People and Chlldren Flrst Notss to the Financial Ststements forthe Year Ended 30 September 2025 Basls ofpreparation Young People and Children First meets the definkn.on of a tnefft enb.ty tsndef FRS 102. Assets a$ liabilTties are initialty recognised at hFtori¢o1 $t or tranSlI¢)n value Ltnless othewse stsled in the ielevant accounting policy notes. Golng concern The trustees coner that there are no material unCertaintS about Ihe charity's akn.lrty to conb.nue as a goiro concern nor any sunifi(2nt areas of uncertainty thal affectthe catryirrfJ value of assets hehj by Ihe charity. In¢omg and endowments All income is recognised once the eharty has entrtlement to the incory. rt B pTobatAe that the income will be recetved and the amounl ofthe inetrme rece1vae ean be measured reliably Summaryofslgnffj¢anta¢¢owiiin9 •ndkey &countingestimates The principal accounting poh.cies applied In Ihe prepar*ion of these financia5 ststements are set oul betow. These policies have been Con$tenttY apled to all the years presented. unless othere ststed. Statement ofcompMan¢e The financial statements have been wepared in accordan¢e wrth Acwunling and Reporting by Charitie5". Slalement of Recommended Prathice (app1Kae to charth'es preparing their accounts in accordance wth the Financ1 Reporting Standard awicabk In the UK army RewtAi¢ of Ireland IFRS 10211 (issued In October 2019) - ICharrt18s SORP IFRS 10211. Ihe Finanaal Repon9 StarKlard appliCae in the UK aTh# Republic of Ireland IFRS 1021 and the Companies Act 2006 Page 17
Young People and Children Flrst
Notés to the Flnancial Statements forthe Year Ended 30 September 2026
Donations andlegacies
Donation5 are recognised en the charty h89 been nots"rd in WTth"rg of both the amount and settlement
date_ In the event that a donath)n is subject lo coThYrtl¢)ns that requiie a level of performance by the charty
before the charrty L8 entiued to Ine funds, the illCOTTTe L5 deferred and not recogni8ed until ether those
eondrtions are fully rnet. Of the fulfilmenl of those corMJrt10115 is wholly wthin the control of the charity and It is
probable that these condrtions will be lufftld in the reporb.ng peric
Young People and Chlldren Flrst Notes to th• Flnanclal statennts for the Year Ended 30 September 2025 Tangible fixodassets Individual fixed as5els Costir £1,000 or more are inrially recorded at cost, less any subsequent accumulated deprecialion and sut6equent accumulated impaim)ent losses. Depr6claiion andamortisation Depreciatn is provKled on tsngible ftxed assets so as to wrtte off the cost or valuation. less any estimed reskdual value, ovei Iheii expected Ltseful econom life as lollows". Assetcl•ss Fixtures and fittir oirice eqL¢iF¥nent Oepreciatn method and r 25% reducing batance 25% redu¢irrfJ balart¢e Trad•drttors Trade debtors are am(xJnts due from customets for serv$ perfomied In the ordinary coufse of the charity's actIveS Trade debtors are recognised Initially at the transtr.0n prt¢e. They are suttseouently measured at amort cost using the eflective Hrteresl methcxj, less proviSn for Impairrnent. A provision lor the impairment of trade debtors is estsblished when Ihere L¥ obJ"ective evbgence that the charity w¢ll not be able to Collect all arFiounls due according lo the orwJinal term$ of the re¢eNables. Cash and cash equfvaknts Cash and cash equivalents comprBe Cash on hond and call deposts, and other short-term highly liquid investrnents that are readity convertible lo a known amount of ¢ash aThY are subj.ect lo an insignificant risk of change in value. Tr•de creditorn Trade Crthlilors are obligations to pay for go(Nts or seNI(z5 that have been acquired In the ordinary course ol business from suppjiers. ACCnts payatye are Classified as current liabilities il the charty does not have an unc(dItiOnal right, at the eThY of the rewrting peri(kJ, to defer settlement of the creditor for at least 1ve months after the iewKtsng dale If there Is an uncondib.onal ruht to defer settlement for at east thlve months after the reportirg date: they are presented as non-current liabilities. Trade creditcsrs are recognised InallY at the transacion pncE and sut6eouentty measured at amortised cost usirg the effe¢tive interest method Page 19
Young People and Chlldren Flrst Notes to the Fbnancial Statements forthe Year Ended 30 September 2025 8orrowlras Interesl-beanng borrowngs are inikn.ally recorded at fai. value. net of tran5ach.on costs. Intefest-bearing borrowngs are sut6equenlty ¢arned * aTrnrtwJ ¢05t. wrth the difference betren the proceeds. nel ol transalOn costs, and the amount due on ledempTh bèiro recognBed as a charge lo the Stalemer¢t ol Finanaal Actwrties over the period of the relevant trKJrrowing. Interest expense is recognL8ed on the ba¥B of the effe¢bve interest melhod and 18 inclLk#ed in Inlerest payable and similar charges. Borrowings are dassified 85 current liabilrts unless the charity has an uncondrtional nght to defer settlement ol the liability for al least tWee months aftet the re[m)'Thj dale_ Fund structure Unrestricted income fijnds are genaral funds that are available for use at the trustees disCln in furtherance of the c¥bjectives ofthe charty. Restricted income funds are those donated for use in a Pa"(Jj13r aa or for specific PUTFN)5es, the use of which is restricted to that area or purp)se. Ponslons and ?therpost r•llrpment obligation$ The charity operates a dÈfinÈd benefft pensson sCeme.TYa1IY defined benefft plans define an amount ol pension beneif( that an employee wll TeceNe on retirement, usually dependent on one or more factors such as age, years ofseryie and compensab)n. The liability recogllisJ in the Balance Sheet in respect of defined benefrt per6ion aTh$ is the present value of the definèd benerrt obligation at the rerx)rtuvJ dale minus Ihe lair value ol plan assets. The defined benefit OblatIon is measured usirg the wojected unit credrt nthod. The wesent value of the delined tenefit obligation is determined by dtsfx)untiTrJ the estimated future payments by reference to maTkel yields at the reportsr¥J date orF hpJh-qualrty r)rate ndS that are denominated in the Currency in which the benefits VAII be paKI. and Ihal have tem to matUTity approximatsng to the terms of the related pension Iiabilily. Actuarial gains and Ic6ses are charg•JJ or ¢redrted to other comwehensve Irnx)e In the period in which Ihey aTISe. Page 20
Young Peop and Chlldren Flrst Not•s to the Flnanclal Statenxnts for the Year Ended 30 September 2025 3 Income from donatlons and le9x5 Unrestricte funds General Total funds fund$ Donations legaaes.. Donations from IndivUal% Grants. including capFtal granis, Grants from other charrties 54,911 3,1 58,011 133.513 134.175 267,688 Total lor 2025 Totsl lor 2024 4 Income from charltabl• activillès UnrestrTrc lunds General Total funds 340.056 340,D56 Total lor 2025 Total lor 2024 S Investment irwme Unrtstrictsxl funds Gen&ral Total funds Othef Investment income 1.198 1.196 Total lor Total for 2024 Page 21
Young People and Children Flrst Notss to the Flnanclal Statements forthe Year Ended 30 September 202$ 6 Expendlture on ralsing funds al Costs of generaling donations and ltyxies Unrestr1 funds Gereral Totsl funds Allocated support o)sts 23 764 Total for 2025 Totsl fov 2024 7 Expendltur• on Charitab actlvitles Unrestrficted funds General Restrlcknl funds Total funds Charrt3fAè Athrts Sloff costs Allocaied suwort Total for ¥J25 69.288 253,804 1 D2.122 63,758 171,410 317,562 Total tor 2024 8 Other etxpendltyre Restrkbj lund$ Tt)tsl funds Disposal offixed assets Total for 2025 538 Page 72
Young People and Children First Notes lo the Financial Ststements for the Year Ended 30 September 2025 9 Staff costs The agg¥egate payroll costs were as follu staff costs during the year we: Wages and salaries Social security cc6ts Pension wsts 291,176 21.075 202.472 12.470 No ernOyee received emoluments ofmorethan £60,0 the year Page 23
Young People and Chlldren Flrst Notes to the Financial Statements for tho Yèar Ended 30 Septsmbor 2025 10 Taxatlon The charity Is a registered charty and is therelore eXpt from taxkn'cfft. 11 Tangible fixed ossets Furnlture and aquipmant Total Cost At 1 October 2tr24 OL8ka At 30 September 12.474 15.3741 12474 15,3741 7.100 7.100 Dewedatlon At 1 October 2024 Charge forthe year Eliminated on disposaLs At 30 Septemtxr 2025 10, 10,5( 358 14,8371 6,7 358 14.837 6.027 Net L)ok valuè At 30 September 2025 1.073 1073 At 30 Seoember 224 1.8 1,*8 12 Debtors )25 2024 Tradedebtors Other debtors 42.137 23.757 14,532 65.894 14.532 13 Creditors: amounts falling due wlthln one yaar 2025 2024 Trade crèd((ors othèr credrtc 1,35D 18,570 19.920 6,774 6,774 Page 24
Young People and Chlldrnn Flrsl Notes to the Flnanclal Statemènts for the Year Ended 30 September 2025 14 Funds Balance at Balance at 1 Q¢totyer Inroming Resourc•s Septembw 2025 2024 resources expend*l Tr¥Jsfers Unrestrl¢ted funds General 529,676 137.275 1399,6611 1167.9551 15381 538 352.0 Restric funds 66,284 36.142 Total funds Balance at Balance at September X)24 resources expwthd Transfers Unreslrlcl¢d lunds Genethl 211.129 330.516 1312,7181 239 16,3441 Z22,583 Re8trthd funds 117235 Total funds 1 S Analysis of net assets between funds Total funds at30 Re8trthd September funds 2025 Unrestri¢ funds G•n8r Tangible fixed assets Current assets Current liabilrties 553 370.7 119.9201 520 36,142 407,049 119.9201 Total nel assets Page 25
Young People and Chlldren First Notes to the Financlal Statements for the Year Ended 30 September 2026 Total funds at30 Septemb•r 2024 Unrestricled funds Gela1 Re5trtct•d funds Tangible fixed assets Currènt assels Current liarlitIeS 1.230 8.523 285.150 16,7741 293.673 16,7741 Total net assets Page 26
Young People and Children First Statement of Financlal Activltles by fund for the Year Ended 30 September 2026 Unrestricted Funds Total Total Unrestrict&l Unrestrict1 Fund Funds 3)25 2024 Income and Endowments fnxn.. Dona110ns and Ia¢ Charitable actNrties Investment ino)me 188,424 340,056 1,196 135,811 193.437 1.268 Total Income 529.876 330,516 Expenditurèon.. Raising frJnd8 chartae activities 123.764 14.3231 1375.8971 I8.395) Totsl eKFendriure 1399.6611 1312.7181 Net income Transfers been fuThJs 130.015 15381 17.798 16,3441 Net movement in fur 129,477 11,454 ReconGiliation ollunds Total funds brought for%rdrd Total fvnds carried fow*ard 272,583 211.129 352,C60 272.583 This page does not romi part of the statutory finan¢ial statements. Page 27
Young People and Chlldren Hrst Statem8nt of Financial Activities by fund for the Year Ended 30 September 2025 Restricted Funds Total T¢Jtsl Restrlcted Restrlctsd Funds Fund3 2025 2024 Income and Endowments frn. Donations and legaues Total inccme 137275 1172 137 117 Expenditur•on-. Charrtsble ?¢Xwtlies Other ex[dItuTe Total exndrture 1167.4171 538 164,2391 64 239 Nel lexpendrturellincome Transfers betrNeen fur 130.6801 538 52.9 Nel movement In funds (30.1421 59.340 Recon¢illatlon offur5 Total funds brought forwdrd Total funds carried fowaTd This page does not forrn part ofthe statutory finanaal statements. Page 28