2023-03-31-accounts

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You Make It

(A Charitable Incorporated Organisation)

Report and Financial Statements

Year ended 31 March 2023

Charity Number 1158572

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Contents	Page
Report of the Trustees	1
Independent Examiner’s Report	14
Statement of Financial Activities	15
Balance Sheet	16
Notes to the accounts	17

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You Make It

Report of the Trustees for the year ended 31 March 2023

The trustees present their annual report together with the independently examined financial statements of the charity for the year ended 31 March 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s governing document, the Charities Act 2011 and the recommendations of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP FRS 102 effective October 2019 ) as they apply to small charities.

Objectives and activities for the public benefit

The objects of You Make It, as set out in its governing document, are to advance the education and to relieve unemployment of Greater London’s young unemployed women in particular, but not exclusively, by:

(1) For the public benefit, to advance the professional and personal development of East London’s young unemployed and underemployed women – in particular those from non-privileged backgrounds – so that they may enter into and retain meaningful employment. This is done, in particular, but not exclusively, by delivering holistic three to six month programmes either in person or online, which provide participants with:

(a) information though interactive workshops, which are focused on developing skills to increase the participant’s employability and wellbeing;

(b) advice about learning and earning opportunities through a mentoring programme; and

(2) For the public benefit, in order to promote racial equality, to design and deliver a programme of interactive anti-racism workshops called You Change It (“YCI”). YCI will principally be delivered (both in person and online) to the employees of other charities, companies and organisations, as well as to individuals, from all backgrounds. Funds raised by YCI will, in part, go back into financially supporting the work described in (1) above. The YCI workshops (the exact number and contents of which may be changed from time to time (therefore this list is not exclusive)) are:

(a) story telling by those with lived experiences of being victims of racism (“The Stories Write Themselves”);

(b) the history and science of racism and its impact on those living in the UK today(“From Then to Now”);

(d) developing the confidence to challenge racism at work (“What Would You Say If…?”);

(e) support to develop actions which lead to rac ��

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Report of the Trustees for the year ended 31 March 2023 (continued)

The trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities. The objects are achieved through a variety of activities:

Three programmes a year running for 4 months, each for up to 25 women which provide unemployed and underemployed women with personal and professional development opportunities that allow them to fulfil their potential in the world of work and business
Mentoring for each of the women on the programmes with a wide variety of networked mentors from different backgrounds
Delivery of workshops, guest talks, seminars and debate clubs to build the confidence to speak up about issues that impact women, and to impart vital skills and knowledge relevant to leading happy and productive lives
The provision of counselling and pastoral care to enable women to overcome personal barriers (mental and practical e.g. housing and other issues) in order to stand the best chance at life
Working in partnership with employers who offer work placements, deliver workshops, and sponsor staff to mentor with YMI
Working in partnership with other local providers to ensure women improve their mental and physical health, activities include yoga classes, healthy cooking classes, and a running club
Workshops that are aimed at commercial and third sector organisations and members of the general public.

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Report of the Trustees for the year ended 31 March 2023 (continued)

A review of our achievements and performance: How our activities delivered public benefit

In the financial year under review, YMI continued to demonstrate its ability to swiftly learn from and respond to user needs, as we moved away from social distancing restrictions. Reflection and evaluation of purely online delivery, with increased contact hours and additional wellness activities, led to the creation of a new hybrid programme to ensure maximum benefit to women.

Additionally, during this period, the anti-racism allyship programme secured an environmental employer, but while speculative conversations took place with other prospective clients, it was felt at the end of 2022 that efforts to create a sales pipeline for this programme were not yielding the same results as in the first 18 months of the momentum of Black Lives Matter. This, along with a staff capacity issues, meant that YMI decided to pause on delivery of this programme with the intention that it could be fully digitised and made available to employers to deliver in the future e.g. 2024/25. To investigate this, YMI will be accessing guidance from a business development professional through one of its current funders in 2024.

In terms of organisational development, the charity recruited a more diverse board of 3 additional trustees during the year who were able to access training funded through a CAF grant.

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Report of the Trustees for the year ended 31 March 2023 (continued)

Programmes for women

During the 2022-23 financial year, You Make It:

Continued 4-month programmes but with increased activities and contact hours as follows:

1-1 mentoring weekly online;
1-1 therapy weekly online (optional);
Group yoga online (optional);
In person weekly sessions for women to create strong peer support and explore the city (note workshops rotated across a range of venues in London) which included breakfast, inspirational guest talks, workshops, lunch, debate club, and seminar group discussions;
In person weekly running club with a charity partner ‘Outrunners’ (optional);
In person reduced waste cooking classes with a charity partner ‘Made in Hackney’;
In person graduation event/ celebration for women to speak about themselves/ their experiences of YMI a few weeks after programme completion.

During this period, 3 four-month long programmes ran: Programme 14 (May’22-September 2022); Programme 15 (September’22-January’23); and Programme 16 (February’22-June’23). Several programme 16 graduates towards end of completion and after graduation, also took part in our reintroduced work experience placements (note this had stopped for YMI during social distancing periods). We will report on this in next year’s report e.g. 2023-24 as this activity falls outside of the reporting period.

Across 3 programmes, 75 women were recruited and 71 completed the prgramme. Of these 3 were from non-racialised communities, and all were from working class backgrounds.

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You Make It Report of the Trustees for the year ended 31 March 2023 (continued)

Across programmes during this reporting period, YMI delivered:

288 hours of group learning in weekly workshops, debate clubs, seminars and guest talks ensuring creation of a new peer and professional network for women, knowledge and skills relevant to work and business start-ups, encouragement of healthier and happier ways of living, as well as providing a safe space for women to begin to reflect on and overcome issues of abuse and other trauma holding them back from moving forward with life;
Around 1,136 hours of 1-1 mentoring - each woman being matched with a mentor they met with at least 16 times over the course of 4 months;
Therapy for 49 women reflecting 340 hours of therapy to address depression and anxiety; and
122 hours of wellbeing activities including yoga online, cooking classes online and faceface, and a running club.

Note that receptivity for work placements from employers was not initially as strong as pre the pandemic, but this picked up again and we have also now recruited a Partnerships Manager whose role will be to create new employer partnerships for placements and new mentors.

As with previous programme, impact data during this period has again demonstrated strong impact across hard and soft skills development/ outcomes. From surveys at the start and then end of programmes, graduates reported increases across social and professional networks, as well as increases in confidence, social skills and mental wellbeing.

Of 71 participants, data collection shows that 27 women were able to secure employment and 6 women entered into formal education linked to longer term goals.

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Report of the Trustees for the year ended 31 March 2023 (continued)

Workshops to employers and the general public

Across this period, 75 employees from across a range of sectors were trained in the art of effective mentoring, and these were then matched up with young women beneficiaries on our programmes.

Additionally, our anti racism allyship programme (You Change It), delivered some of its content to an environmental organisation (30 participants). However, a range of factors including a diminished appetite for this course amongst employers, along with reduced staff capacity at YMI to develop our sales pipeline for this work meant that we decided to pause on YCI and to rethink strategy for delivery in early 2024 - we are currently packaging content traditionally delivered with live facilitation into a digital learning resources that employers can purchase to deliver in house themselves, and later in 2023 our team will explore this further.

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You Make It

Report of the Trustees for the year ended 31 March 2023 (continued)

Income generation

During the year a decision was made to move away from the delivery of You Change It anti-racism courses and instead focus on increasing income from mentor training and other business partnerships. This pivot saw a significant decrease in income from You Change it, to £15, 751 from £52,750 in the prior year, offset by an increase in mentoring income to £46,792 from £21,605 in the previous year. Increasing earned sources of income as a means to diversify income streams which support the core programme for women, will continue to be a key aim for 2023-24.

During 2022-23, activities were funded by grants from the following funders, and we are incredibly grateful to each one: Access- the Foundation for Social Investment Grant, Charities Aid Foundation Resilience Fund, East End Community Foundation- Société Generale UK Foundation Fund, Englefield Family Trust, The Green Hat Foundation, The Henry Smith Charity, Mageni Trust, National Lottery Community Fund, Nike, and Tudor Trust.

Volunteers and in-kind support

We are also immensely grateful to all of our volunteers who, during our empowerment programmes for young women, contribute their time to the programme-related activities as mentors, workshop leaders, delivered wellness activities including yoga classes and running clubs, and provided literacy support.

The cost of volunteered time is not included in the financial statements however, during the year volunteers provided 1,123 hours of support for our programmes (2022: 1,244 hours) with an estimated value of £36,945 (2022:£39,900)

In addition to the contribution of volunteers, gifts in kind were provided for the following items: Catering for workshops and graduations with an aggregate value of £4,675, free use of venues to allow women to meet face to face for workshops and graduations was provided at a value of £20,080, self-care items and sports equipment was provided to women with an aggregate value of £4,125 during the year. This support totalled £28,880 (2022: £5,800) and is shown in note 3c of the financial statements.

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You Make It

Report of the Trustees for the year ended 31 March 2023 (continued)

Financial Review

Income

Total income for the year was £402,442 (2022: £399,648).

Principal sources of income came from grants and donations which totalled £339,220 (2022: £324,162) and included £27,551 (2022: 52,654) in general donations from individuals and businesses, many of whom generously give on a regular basis, £58,800 (2022: £5,800) in donated gifts and services, and £282,789 (2022: £265,708) in grants from Trusts and Foundations.

Donations from individuals and businesses were significantly higher in the previous year following in memoriam donations made following the very sad loss of one of our programme mentors following a tragic accident.

Other income comprised: mentors training of £46,792 (2022: £21,605), income from You Change It anti-racism courses of £15,751 (2022: £52,750) and other trading income of £679 (2022: £1,131).

Expenditure

Total expenditure for the year ended March 2023 was £365,123 (2022: £278,853) of which the largest areas of spend were staff costs of £234,031 (2022: £207,539) and other direct programme costs of £74,057 (2022: £42,581). General running costs totalled £55,008 (2022: £25,285).

Costs have risen by £86,270. This is the result of three key changes:

A rise in staff costs of £26,492 as a result of a growth in the size of the staff team with increased staff focus and time being placed on developing sources of unrestricted income, specifically from sales of training.
Direct programme costs increased by £31,476 with the largest increase being to workshop running costs as a result of the partial return to face-to-face programme delivery following Covid-19 and the resulting room hire costs, which were provided for free and are including in donated facilities.
General running costs have increased by £29,723 because of funding received from CAF towards building capacity which was spent on training, team building and the development of the new website.

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You Make It

Report of the Trustees for the year ended 31 March 2023 (continued)

Total funds, reserves policy and going concern

The trustees review the charity’s reserves policy annually and have considered the Charity Commission guidance on reserves in setting this policy. The policy takes a risk based approach to setting reserves rather than focusing on a monthly requirement.

Based on detailed analysis of the financial risks faced by the charity at this time, the trustees consider it necessary to aim for unrestricted undesignated funds of £282,990 (2022: £230,470), in order to maintain the charity’s services.

This target represents:

£120,000 in case of a shortfall in earned income, being the amount of the earned income target assessed as potentially at risk for the year ahead
£115,000 in case of a shortfall in grant income, being 3 months of running costs.
£47,990 to safeguard high quality services in the event of staff sickness or maternity/adoption leave, and

The trustees have considered the risk of sudden unexpected closure or withdrawal of funding, and consider this risk to be very low in the 12 months ahead; therefore targets have not been set for these areas.

The largest part of the reserves target relates to unsecured earned income. A change in focus on this income stream and changes to the staff team mean that the trustees feel that reserves are required to provide stability to the core programme for women as this income strand continues to develop. This will allow for fluctuations in income levels and provide time for sources of income to be further refined where necessary.

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You Make It

Report of the Trustees for the year ended 31 March 2023 (continued)

At 31 March 2023, the level of unrestricted, undesignated reserves held was £311,037 (2022: £238,451) 110% of the agreed target (2022: 102%). Maintaining 100% of the target will be dependent on the success of raising business partnership income during the year ahead and trustees will continue to monitor this.

The Trustees have considered the level of reserves held, secured funding and the charity’s cost base and consider that there are no significant threats to You Make It’s ability to continue as a going concern for the twelve months from the date of approving these accounts. In drawing this conclusion, Trustees have reviewed detailed financial forecasts including expected cashflows through to ��5 . As such the accounts have been prepared on a going concern basis.

Risk Management

While there have been capacity and wider climate issues which have impacted on the predicted sales of YCI (our anti racism programme as described), we have secured the support of a business coach who is helping our new Partnerships Manager post consider other ways of sharing our content and generating earned income from it later in 2023-24.

The Partnerships Manager post is a new one within our organisational structure and this was introduced in summer 2023 as a way to ensure continued business development efforts within our thinking and doing as a forward-facing charity.

Additionally, the CEO has been successful in securing repeat 3-year funding from a long term funder, and 5 year part funding from a new funder, which places us in a good position to leverage in funds to meet gaps across the next 5 years.

Trustees monitor progress against fundraised and earned income targets in detail at each board meeting and are informed promptly between meetings of any significant successes or disappointments. With each management report, trustees work with the CEO to consider the level of financial risk in the context of income secured, key prospects in the funder and customer pipelines and current levels of unrestricted reserves. This careful monitoring enables trustees to make appropriate financial decisions regarding commitments to future programmes and activities, in good time.

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You Make It

Report of the Trustees for the year ended 31 March 2023 (continued)

Structure, Governance and Management

The charity is a registered Charitable Incorporated Organisation (charity number 1158572) and is governed by the terms of its constitution.

Trustees are approved and appointed by the rest of the board on a majority vote basis. Each trustee position is initially for a 2-year term and may be reappointed for further terms of 2 years subject to the needs of the organisation.

Skills gaps at board level are regularly reviewed and ongoing efforts made to reduce gaps. Any new trustee appointed is provided with an induction pack, which includes a Declaration of Interests section and a Skills Audit.

The Chair and CEO of You Make It also induct new trustees into the work of the charity.

All trustees are made aware of relevant organisational policies e.g. Safeguarding, as well as Charity Commission Guidance (all trustees are asked to register for updates from the Charity Commission).

Organisational structure and key management personnel

The CEO reports to the Chair of You Make It, who is responsible for convening board meetings and ensuring the correct governance of the charity with other trustees. The Chair is also responsible for appraising the performance of the CEO and trustees.

At December 2023 there are 5 working staff: the CEO, a Programmes & Participation Manager, and Partnerships Manager who report into the CEO, a Programmes Coordinator who reports into the Programmes & Participation Manager, and Administrator & Social Media Assistant who reports into the Partnerships Manager.

The board of trustees and the CEO are the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a day-to-day basis.

The pay of the charity’s CEO is reviewed annually by the board of trustees. Any changes to staff pay are dealt with in accordance with the Staff Pay Policy which is set by the board of trustees and reviewed annually.

Details of trustee expenses and related party transactions are disclosed in note 20 to the accounts. Trustees are required to disclose all relevant interests and register them with the CEO and, in accordance with the charities policy, withdraw from decisions where a conflict of interest arises.

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You Make It

Report of the Trustees for the year ended 31 March 2023 (continued)

Reference and administrative information

Charity Name You Make It Charity Registration Number 1158572

Trustees

The Trustees who have served from 1 April 2022 up to the date of approval of these financial statements were as follows:

Muniat Adeyemo (trustee until June 2023) Stephanie Grace Collins Fatou Jeng Atul Mehta – Chair (until October 2023) Kate O’Connor Liana Rose Shamash – Chair (from October 2023) Tashan Nicholas

CEO Asma Shah Principal Office You Make It, Shed, 8 Lee Street, London, E8 4DY Independent Examiner Andrew M Wells, 99 Western Road, Lewes, East Sussex, BN7 1RS

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You Make It

Report of the Trustees for the year ended 31 March 2023 (continued)

Trustees’ responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period.

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

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the applicable Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures that must be 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 operation

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.

Approved by the trustees on ��4 and signed on their behalf by:

Liana Shamash Chair

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You Make It Independent Examiners Report to the Trustees of You Make It (Charity Number 1158572)

I report to the trustees on my examination of the accounts of the above charity for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Accounting Technicians.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

26th January 2024

Andrew M Wells FMAAT

Counterculture Partnership LLP

Unit 115

Ducie House Ducie Street Manchester M1 2JW

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Notes to the financial statements 31 March 2023

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Notes to the financial statements 31 March 2023

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Notes to the financial statements 31 March 2023

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Notes to the financial statements 31 March 2023 (continued)

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Notes to the financial statements 31 March 2023 (continued)

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Notes to the financial statements 31 March 2023

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Notes to the financial statements 31 March 2023 (continued)

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You Make It Notes to the financial statements 31 March 2023 (continued)

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You Make It

You Make It

Report of the Trustees for the year ended 31 March 2023

Objectives and activities for the public benefit

You Make It

You Make It

Programmes for women

You Make It

Income generation

Volunteers and in-kind support

You Make It

Financial Review

Income

Expenditure

You Make It

Total funds, reserves policy and going concern

You Make It

Report of the Trustees for the year ended 31 March 2023 (continued)

Risk Management

You Make It

Structure, Governance and Management

Organisational structure and key management personnel

You Make It

Reference and administrative information

Trustees

You Make It Independent Examiners Report to the Trustees of You Make It (Charity Number 1158572)

Responsibilities and basis of report

Independent examiner's statement

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Notes to the financial statements 31 March 2023

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