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2025-03-31-accounts

You Make It

(A Charitable Incorporated Organisation)

Report and Financial Statements

Year ended 31 March 2025 Charity Number 1158572

Page 1

Contents Page
Report of the Trustees 3
Independent Examiner’s Report 16
Statement of Financial Activities 17
Balance Sheet 18
Notes to the accounts 19 - 28

Page 2

You Make It

Report of the Trustees for the year ended 31 March 2025

The trustees present their annual report together with the independently examined financial statements of the charity for the year ended 31 March 2025. 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

(c) access to work experience and other “hands-on” experience in order to develop job-readiness.

(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”);

(c) an understanding of what having privilege means and what not having it means (“Check Your Privilege”);

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

(e) support to develop actions which lead to racial equity at work (“Activate Your Allyship”).

Page 3

You Make It

Report of the Trustees for the year ended 31 March 2025 (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:

Page 4

You Make It

Report of the Trustees for the year ended 31 March 2025 (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 ensure consistent quality provision for up to 75 women who were recruited onto its programmes.

The charity notes that while employers/ employees remain interested in mentoring women on our programmes, they have also reported struggles to get budget sign off for this kind of learning and development opportunity. As such, across this reporting period we took a more flexible approach with mentor training fees with the understanding that while it is important to generate earned income, the immediate needs of our women on programmes who needed mentors was a priority.

Additionally, during this period, while the anti-racism allyship programme – You Change It – had been paused due to reduced interest and budget for this sort of training amongst employers, an arts charity did raise funds for their leadership team to complete the online course in summer 2024. Note after this report’s financial period, we delivered the online course to an arts related homelessness charity, and condensed content into a 1 day in person workshop for a music charity - this will further be reported on in our TAR for 25-26.

During the year, we conducted a successful recruitment drive for additional trustees, given that several longer serving ones were coming to the end of their tenure with us. Final appointments have since been made and we are a larger board of 10 trustees now with specialisms including HR, Legal, Sustainability and Branding.

Page 5

You Make It

Report of the Trustees for the year ended 31 March 2025 (continued)

Programmes for women

During the 2024-25 financial year, You Make It:

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

The three programmes delivered across a four-month period ran as follows: 23 February-17 June 2024; 2 August – 25 November 2024; 6 December – 14 April 2025. Across these programmes 75 women were recruited, of which 59 completed through to graduation. All were racialised from working class backgrounds.

Page 6

You Make It Report of the Trustees for the year ended 31 March 2025 (continued)

Across programmes during this reporting period, YMI delivered:

In addition to the above, we have partnerships with local providers who across the reporting period offered women access to around 200 hours of wellbeing activities through yoga online, a community sauna, cooking classes and a running club.

By the time of graduation across the cohorts, 32% had accessed either YMI brokered work experience/ shadowing opportunities or longer term paid employment. We note that capacity from employers to host work placements has declined across the cost of living crisis. Our strategy going forward is to develop targeted partnerships with larger employers in growth industries who are more likely to have the resources, including time, to commit to several work experience placements for women on a rolling programme basis.

As with previous programmes, 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.

Page 7

You Make It

Report of the Trustees for the year ended 31 March 2025 (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 then matched up with young women on our programmes.

As previously reported, there was limited delivery of our anti racism allyship programme (You Change It) and this along with employers struggling to stump up full budgets for mentor training, has impacted our earned income targets.

In respect of YCI, a commercial training partner on a pro bono basis reviewed content traditionally delivered via live zoom workshops to assess whether we could repackage content as an e-learning resource for users to purchase for inhouse use. Their view was that the power of the course is in the real time and highly interactive conversations facilitated by YMI. We have since, as described earlier on in this report, created a 1 day in person workshop for delivery to employers. We will report more on this in our TAR for 25-26.

Page 8

You Make It

Report of the Trustees for the year ended 31 March 2025 (continued)

Income generation .

During 2024-25, activities were funded by grants and donations from the following funders, and we are incredibly grateful to each one: City Bridge Trust, Englefield Family Trust, The Green Hat Foundation, The Henry Smith Charity, Mageni Trust, The Charity Services and Nike.

Volunteers and in-kind support

We are also immensely grateful to all of our volunteers who, during our empowerment programmes for young women, contributed their time to programme-related activities as mentors and workshop leaders. We are also grateful to local partners who have proactively engaged with us to ensure that those women who have opted to take part in extra curricular wellness activities have been able to.

The cost of volunteered time is not included in the financial statements however, during the year volunteers provided 710 hours of support for our programmes (2024: 710 hours) with an estimated value of £22,800 (2024: £22,800)

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 £3,000, free use of venues to allow women to meet face to face for workshops and graduations was provided at a value of £24,900, self-care items was provided to women with an aggregate value of £3,177 during the year and pro bono guest speakers for workshops with an aggregate value of £3,100. This support totalled £34,177 (2024: £47,350) and is shown in note 3c of the financial statements.

Page 9

You Make It

Report of the Trustees for the year ended 31 March 2025 (continued)

Financial Review

Income

Total income for the year was £294,875 (2024: £363,447).

Principal sources of income came from grants and donations which totalled £274,232 (2024: £325,193) and included £5,044 (2024: £6,361) in general donations from individuals and businesses, many of whom generously give on a regular basis, £34,177 (2024: £47,350) in donated gifts and services, and £235,011 (2024: £271,482) in grants from Trusts and Foundations.

Other income comprised: mentor training of £15,922 (2024: £37,510), income from You Change It anti-racism courses of £4,500 (2024: nil) and other trading income of £222 (2024: £744).

Expenditure

Total expenditure for the year ended March 2025 was £403,869 (2024: £409,881) of which the largest areas of spend were staff costs of £236,286 (2024: £270,951) and other direct programme costs of £113,841 (2024: £95,363). General running costs totalled £51,897 (2024: £41,968).

The overall total expenditure has been reduced by £6,012. The key changes are:

Page 10

You Make It

Report of the Trustees for the year ended 31 March 2025 (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 £245,870 (2024: £255,690), in order to maintain the charity’s services.

This target represents:

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.

Page 11

You Make It

Report of the Trustees for the year ended 31 March 2025 (continued)

At 31 March 2025, the level of unrestricted, undesignated reserves held was £256,355 (2024: £300,150) 104% of the agreed target (2024: 117%). 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 December 26. As such the accounts have been prepared on a going concern basis.

Risk Management

There have been capacity and wider climate issues which have impacted on the predicted sales of Mentor training, as well as our anti racism programme as described. The charity has attempted a few times to recruit an experienced and highly skilled post holder to support the CEO with fundraising activities and ideas that yield more from the commercial sector. We note that in addition, we are operating in an uncertain economic climate, and also that DEI commitments have reduced within a wider economic and political context.

We have recently drawn up and are recruiting for the above post with a revised JD and terms that could appeal to those with a stronger fit to our needs.

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.

Page 12

You Make It

Report of the Trustees for the year ended 31 March 2025 (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 the time of submitting this report there are 4 working staff: the CEO, Operations & Team Manager (reporting into the CEO), Programmes & Pastoral Manager (reporting into the O&T Manager, and a Programmes Coordinator who reports into the Programmes & Pastoral Manager. We also have 1 day a week freelance Social Media Assistant who reports into our O&T Manager, and a 2 day a week freelance Partnership Manager who reports into the CEO and is responsible for mentor recruitment and support for work experience/ employment brokerage for women.

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.

Page 13

You Make It

Report of the Trustees for the year ended 31 March 2025 (continued)

Reference and administrative information

Charity Name You Make It Charity Registration Number 1158572

Trustees

The Trustees who have served from 1 April 2024 up to the date of approval of these financial statements were as follows:

Fatou Jeng Kate O’Connor Liana Rose Shamash Jen Beardsley Additional trustees since July 2024: Kazim Rashid Jessie Ampofo Alexa Romanelli Faith Uwadiae Therese Webb Laurie Schmidt

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

Page 14

You Make It

Report of the Trustees for the year ended 31 March 2025 (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:

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 1[st] December 2025 and signed on their behalf by:

Liana Shamash Chair

Page 15

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 2025.

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:

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.

13th January 2026 Andrew M Wells FMAAT

Counterculture Partnership LLP

23 St Leonards Road

Bexhill

East Sussex

TN40 1HH

Page 16

You Make It

Statement of Financial Activities For the year ended 31 March 2025

Notes
Income from:
Donations and legacies:
Grants and Donations
3
Charitable Activities:
Mentor Training
You Change It
Other Trading Activities:
Total Income
Expenditure on:
Staff costs
7
Direct Programme costs
4
Mentor Training
You Change It
Fundraising costs
General Running costs
5
Other Trading costs
Total Expenditure
6
Net income/(expenditure) for the year
Transfer
Net movement in funds for the year
Reconciliation of funds
Total funds brought forward
Total funds carried forward
15		 Total
Total
31.03.2025
31.03.2024
£
£
£
£
£
£
83,082
191,150
274,232
58,711
266,482
325,193
15,922
-
15,922
37,510
-
37,510
4,500
-
4,500
-
-
-
222
-
222
744
-
744
103,725
191,150
294,875
96,965
266,482
363,447
56,857
179,429
236,286
40,966
229,985
270,951
57,699
56,142
113,841
52,199
43,164
95,363
347
-
347
-
1,384
1,384
1,483
-
1,483
140
-
140
16
-
16
75
-
75
31,119
20,778
51,897
4,431
37,537
41,968
-
-
-
-
-
-
147,520
256,349
403,869
97,811
312,070
409,881
(43,794)
(65,199)
(108,993)
(846)
(45,588)
(46,434)
-
-
-
(10,042)
10,042
-
(43,794)
(65,199)
(108,993)
(10,888)
(35,546)
(46,434)
300,149
106,258
406,407
311,037
141,804
452,841
256,355
41,059
297,414
300,149
106,258
406,407
Restricted
Funds
Unrestricted
Funds
Unrestricted
Funds
Restricted
Funds

Page 17

You Make It Balance Sheet As at 31 March 2025

Notes
Fixed Assets
Tangible assets
10
Total Fixed Assets
Current Assets
Debtors
11
Cash at bank and in hand
14
Total Current Assets
Creditors:
Creditors falling due within one year
12
Net Current Assets
Total Assets less current liabilities
Total Net Assets
The Funds of the charity:
Unrestricted income funds
Restricted income funds
Total charity funds
15		 31.03.2025
£
1,371
1,371
37,374
286,314
323,688
27,645
296,043
297,414
297,414
256,355
41,059
297,414		 31.03.2024
£
1,868
1,868
8,091
426,270
434,361
29,822
404,539
406,407
406,407
300,150
106,258
406,407

Approved for issue by the Trustees on the 15th December 2025

Liana Shamash- Chair

The notes on pages 19 to 28 form part of these accounts

Page 18

You Make It Notes to the financial statements 31 March 2025

1 Basis of Preparation

1.a Basis of Accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.

1.b Legal Form

You Make It is a Charitable Incorporated Organisation registered as a body corporate under Part 11 of the Charities Act 2011. The adress of the organisation is Shed, 8 Lee Street, London, E8 4DY. The charity’s operations and principal activities are included on page 2 of the Trustees’ annual report

The financial statements are prepared on a going concern basis, as the Trustees consider there are no material uncertainties areound the charities ability to continue as a going concern.

The charity is currently holding £256,355 in unrestricted general funds (104% of target reserves), of which £180k is specifically held to mitigate agains the risk of a shortfall in income for the year ahead. In addition, secured income is in place which together with reserves in the event income targets are not met would enable costs to be cover for the 12 months to December 2026. The adequacy of the reserves target is reviewed regularly by the Trustees.

1.d Accounting Policies

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. The financial statements are presented in sterling which is the functional currency of the charity rounded to the nearest £

Page 19

You Make It Notes to the financial statements 31 March 2025

2 Accounting Policies Income

2.a Recognition of income

Income is included in the Statement of Financial Activities (Sofa) when:

2.b Grants and donations

Grants and donations are only included in the SOFA when the general income recognition criteria are met, generally upon receipt. (5.10 to 5.12 FRS102 SORP).

Where grants are of a performance related nature, income is only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP).

2.c Government grants

When Government Grants are received these are disclosed separately in the accounts (Note 3b)

2.d Tax reclaims on donations and gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

2.e Donated goods and services/facilities

Gifts in kind for use by the charity are included in the SOFA as income from donations when receivable. Donated goods are measured at fair value(the amount for which the asset could be exchanged) unless impractical to do so.

Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.

Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.

2.f Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

Page 20

You Make It Notes to the financial statements 31 March 2025

Expenditure

2.g Liability recognition

2.h Governance and support costs

The charity has chosen to report income and expenditure using natural classification rather than an activity based presentation and as such governance and support costs are shown separately in note 7.

Assets and Labilities

Accrued income relates to gift aid receivable only and Nike grant which will be received during the next financial year but where expenditure have been incurred.

Deferred Income relates to:

The charity has creditors which are measured at settlement amounts less any trade discounts

2.k Bank and Cash

Cash includes cash held in the charity’s bank accounts, petty cash, Equals Money and amounts held by PayPal

Page 21

You Make It Notes to the financial statements 31 March 2025

3. Grants and Donations

3. Grants and Donations
Unrestricted Restricted Total Total
Funds Funds 31.03.2025 31.03.2024
Donations from Individuals and Businesses 5,044 - 5,044 6,361
Grant Income (note 3b) 43,861 191,150 235,011 271,482
Donated gift and services (note 3c) 34,177 - 34,177 47,350
83,081
£		 191,150
£		 274,232
£		 325,193
£
3b. Grant Income
We were grateful to have received Grant income from the following Trusts and Foundations:
City Bridge Trust -
Unrestricted
Funds		 105,000
Restricted
Funds		 Total
31.03.2025
105,000		 Total
31.03.2024
73,125
East End Community Foundation- Societe Generale UK
Foundation Fund		 - - - 10,500
Mageni Trust 5,000 - 5,000 5,000
Englefield Family Trust 4,000 - 4,000 -
Green Hat Foundation 8,000 - 8,000 -
The Henry Smith Charity - 60,000 60,000 30,000
National Lottery Community Fund - - 67,884
NIKE 14,861 26,150 41,011 84,973
Charity Services 12,000 - 12,000 -
43,861
£		 191,150
£		 235,011
£		 271,482
£

No government grants were received during the year (2024 none).

3c. Donated goods, Facilities and Services

Venue Hire
Catering
Self care items for women
Equipment Provision for women
Guest speakers		 Total
Total
31.03.2025
31.03.2024
24,900
20,400
3,000
7,200
3,177
2,250
-
17,500
3,100
-
34,177
£
47,350
£

Donated services and facilities are included in the SOFA when received and are shown at the value the charity would need to pay to secure the same services, items or facilities provided that amount can be measured reliably.

The time given by volunteers is not recognised in the accounts however we are extremely grateful for the 710 (2024: 710) hours of support provided by them which at estimated market value amounts to £22,800 (2024:£22,800) of donated time.

Page 22

You Make It Notes to the financial statements 31 March 2025

4. Direct Programme Costs

Workshop Running Costs
Workshop Refreshments
Participant Travel Costs
Graduation Costs
Pastoral Care and Counselling
DBS Checking
Evaluation Costs
Photography
Equipment provision for women
Recruitment to programmes
Programme Marketing
5. General Running Costs
Governance
Office space
Team Building, Training and Wellbeing
Building capabilities
Payroll, Accountancy and Bookkeeping
Professional Fees
Stationery, Postage, Telephones and IT costs
Website upgrade
Insurance
Meeting Sundries
Other support costs
Depreciation		 Total
Total
31.03.2025
31.03.2024
49,262
31,619
11,963
7,533
3,989
3,510
4,900
6,555
34,347
17,350
666
875
900
1,250
1,550
1,431
43
19,750
1,220
5,490
5,000
-
113,841
£
95,363
£
Total
31.03.2025
Total
31.03.2024
827
2,947
12,434
9,343
8,445
5,321
-
702
4,515
5,329
10,171
8,343
10,203
6,651
-
-
1,322
1,280
781
145
1,807
500
1,392
1,407
51,897
£
41,968
£

Page 23

You Make It Notes to the financial statements 31 March 2025

6. Net expenditure for the year

This is stated after the following Total Total
31.03.2025 31.03.2024
Depreciation of tangible fixed assets 1,392 1,407
Loss on disposal of IT equipment - (215)
Independent Examination Fees (including VAT) 827 840
Operating leases
Office space		 12,434 9,343

7. Analysis of staff costs, trustee renumerations and expenses, and the cost of key management personnel

The staff costs were
Wages and Salaries
Social Security Costs
Pension Costs		 Total
Total
31.03.2025
31.03.2024
205,630
229,789
17,024
19,232
11,132
10,664
233,786
£
259,685
£

One employees received employee benefits (excluding employer pension costs and national insurance) for the reporting period of between £80,000 and £90,000. (2024: One employee received employee benefits between £70,000 and £80,000)

You Make It operates a defined contribution pension scheme for all eligible employees. Employer contributions are included in the SOFA within staff costs as an expense for the year ended 31 March 2025 and total £11,132 (2024:£10,644). The employers amount included within creditors at the year end is £ 1,393 (2024:£1,209).

The key management personnel of the charity comprise the Trustees and the CEO. No trustee receives any payment for their services to the charity. The total amount paid to the CEO in the financial year ended 31 March 2025 including Employers National Insurance and Pension was £103,858 (2024: £99,588).

8. Average headcount

Charitable activities Full Time
Part Time
Full Time
Part Time
2.0
3.0
2.7
2.0
2
3
2.7
2
2024
2025

Page 24

You Make It Notes to the financial statements 31 March 2025

9. Taxation

You Make It is a registered charity and as such its income and gains falling within Section 471 to 489 of the Corporation Tax Act 2010 or Section 256 of Taxation of Chargeable Gains Act 1992 are exempt from corporation tax to the extent that they are applied to its charitable objectives.

10. Tangible Fixed Assets

Cost
As at 1 April 2024
Additions
Disposals
As at 31 March 2025
Depreciation
As at 1 April 2024
Charge for the year
Disposals
As at 31 March 2025
Net Book Value
As at 31 March 2024
As at 31 March 2025		 IT and
Office
Equipment
Total
11,847
11,847
895
895
12,742
12,742
9,979
9,979
1,392
1,392
11,371
11,371
1,868
£
1,868
£
1,371
£
1,371
£

11. Debtors

Trade debtors
Prepayments
Accrued Income
VAT debtor		 Total
Total
31.03.2025
31.03.2024
8,700
5,877
997
987
27,677
1,227
-
-
37,374
£
8,091
£

Page 25

You Make It Notes to the financial statements 31 March 2025

12. Creditors: Amounts falling due within one year
Trade creditors
Accruals
Deferred Income
Taxation and Social Security
13. Deferred Income
Balance at 1 April 2024
Released in the year
Deferred in the year
Balance at 31 March 2025		 Total
Total
31.03.2025
31.03.2024
2,145
4,437
8,654
10,025
9,073
1,125
7,773
14,235
27,646
£
29,822
£
Total
Total
31.03.2025
31.03.2024
1,125
-
(1,125)
-
9,073
1,125
9,073
£
1,125
£

Deferred income for 24-25 relates to income received towards You Change It course which took place in April 25 and Mentoring Income received during this financial year but relates to the programme starting in April 25. The deferred income from 2024 relates to income received towards You Change It course which took place in April 24.

14. Cash at bank and in hand
Cash at bank
Petty Cash
PayPal
Equals Money		 Total
Total
31.03.2025
31.03.2024
281,476
424,610
152
273
3,507
920
1,179
467
286,314
£
426,270
£

Page 26

You Make It Notes to the financial statements 31 March 2025

15. Analysis of charitable funds

15a. Details of charitable funds held and movements during the current reporting period

Unrestricted Funds
Restricted funds
National Lottery Community Fund
City Bridge Trust
Henry Smith
Green Hat
Nike
EECF
Total Restricted Funds
Total Funds		 Fund balance
brought
forward
Income
Expenditure
Transfer
Fund
balance at
31.03.2024
31.03.2025
300,150
103,725
(151,405)
3,884
256,355
-
-
-
-
-
31,257
-
(31,257)
-
-
12,093
105,000
(85,044)
-
32,049
457
60,000
(51,446)
-
9,011
3,884
-
-
(3,884)
-
52,141
26,150
(78,291)
-
-
6,426
-
(6,426)
-
-
106,258
191,150
(252,464)
(3,884)
41,059
406,407
£
294,875
£
£ (403,869)
-
297,414
£

The £3,884 transfer of funds relates to an unrestricted grant from Green Hat that was reported as restricted Fund in the opening balance.

National Lottery Community Fund, City Bridge Trust, Henry Smith and Nike grants are towards running and staff costs for delivery of programmes .

Green Hat grant is towards programmes running costs.

EECF grant is towards staff costs for delivery of programmes.

15b. Details of charitable funds held and movements during the previous reporting period

Unrestricted Funds
Restricted funds
National Lottery Community Fund
City Bridge Trust
Henry Smith
London Community Response Fund
EDP
Duff and Phelps
Green Hat
Nike
EECF
Total Restricted Funds
Total Funds		 Fund balance
brought
forward
Income
Expenditure
Transfer
Fund
balance at
31.03.2023
31.03.2024
311,037
96,965
(97,811)
(10,042)
300,149
17,589
67,884
(54,216)
-
31,257
-
73,125
(61,032)
-
12,093
29,909
30,000
(59,452)
-
457
268
-
(288)
20
-
21,964
-
(31,964)
10,000
-
9,653
-
(9,676)
23
-
13,884
-
(10,000)
-
3,884
43,537
84,974
(76,369)
-
52,142
5,000
10,500
(9,074)
-
6,426
141,804
266,482
(312,070)
10,043
106,259
452,841
£
363,447
£
£ (409,881)
-
406,408
£

National Lottery Community Fund, City Bridge Trust, Henry Smith and Nike grants are towards running and staff costs Green Hat grant is towards programmes running costs.

EECF grant is towards staff costs for delivery of programmes.

Page 27

You Make It Notes to the financial statements 31 March 2025

16. Analysis of net assets between funds

Fixed Assets
Current Assets
Creditors: amounts falling due within one year		 Unrestricted
Funds
Restricted
Funds
Total Funds
Total Funds
31.03.2025
31.03.2024
£
£
£
£
1,371
-
1,371
1,868
263,269
60,419
323,688
434,361
(8,285)
(19,360)
(27,645)
(29,822)
256,355
41,059
297,414
406,407

17. Transactions with trustees and related parties

None of the trustees have been paid any remuneration or received any other benefits in relation to their role with the charity. No trustees have claimed any expenses in relation to their role.

The aggregate amount of donations and grants made by trustees and people connected with them where no conditions are attached is £180 (2024: £5,974).

No Trustee (2024: one) provided probono services during the year which are included within donated goods and services:

18. Obligations under operating leases

The company had future commitments under non-cancellable operating leases as follows:

Payments due in less than 1 year 31.03.2025
31.03.2024
2,200
1,320
2,200
£
1,320
£
Land and Buildings

The charity has an agreement in place for the use of desk space within a shared workspace. The commitment above relates to a 2 month notice period.

Page 28