OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-06-30-accounts

Charity registration number 1162368

THE SOUSTER YOUTH TRUST

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

THE SOUSTER YOUTH TRUST

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs Carolyn Brawn
Mr Christopher Curtis
Mrs Fiona McGill
Mr John Prockter (Joined Jul24)
Mrs Sally Hopkins
Charity number 1162368
Principal address Souster House
30 Market Road
Thrapston
Kettering
Northamptonshire
United Kingdom
NN14 4JU
Denton Tavara Limited
Independent examiner 61a High Street South
Rushden
NorthantsUnited Kingdom
NNN10 0RA
Bankers Barclays Bank plc
Peterborough Business Centre
PO Box 294
Peterborough
United Kingdom
PE1 1EZ

THE SOUSTER YOUTH TRUST

CONTENTS

Page
Trustees report 1 - 4
Independent examiner's report 5
Statement of financial activities 6 - 7
Balance sheet 8
Notes to the financial statements 9 - 17

THE SOUSTER YOUTH TRUST

TRUSTEES REPORT FOR THE YEAR ENDED 30 JUNE 2025

The Trustees present their report and financial statements for the year ended 30 June 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the trust's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016).

Objectives and activities

The Souster Youth Trust, operating under the style ‘Souster Youth’, was established as a Charitable Incorporated Organisation on 24 June 2015 by the registration of a constitution of the same date. The constitution follows closely that recommended by the Charity Commission for the foundation of a CIO. The model constitution is one in which the members of the CIO are the trustees of the charity for the time being.

The objectives of the CIO are:

The trustees hold the trust funds upon trust and apply the income of the charity in pursuance of the charity's objectives.

Achievements and performance

Souster Youth’s mission is to transform the social, emotional and spiritual wellbeing of young people aged 11-19 in North Northamptonshire (since the founding of the charity, North Northamptonshire has been designated as the local unitary authority). Young people are facing a host of challenges; anxiety and grief, managing academic pressure, invasive technology, forming identity and image, navigating relationships and sex, bullying, and digital addiction to name a few. More must be done to help.

We work directly with young people in schools through our therapeutic support, curriculum enrichment and lunchtime groups, providing education and support for young people. We also work directly with young people in our local community through our after-school drop-in, where young people can access informal support at their point of need.

We work with churches to help them develop effective work with young people in their communities. Churches can play a vital role in helping young people thrive, but few young people are connected with a church and there is much to do to bridge the gap. We help Christian young people put their faith into practice.

We provide training for youth workers, volunteers and parents, educating on key aspects of adolescent development, cultural trends and social and emotional wellbeing.

In all our work our professional team brings clear thinking and innovative approaches to bear on the challenges young people face:

THE SOUSTER YOUTH TRUST

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

This year was a notable period of transition for the charity.

After nine years as Director, Jason Royce moved on from the charity to pursue ordination within the Church of England. Following a competitive recruitment process, Tim Sandford was promoted internally from his previous role as Schoolswork Lead. This promotion created a vacancy for a new Schools Worker. An appointment was made in January; however, the probationary period was not successful. This was followed by a further, unsuccessful round of recruitment for a newly defined Youth and Schools Worker role, leaving the charity with an ongoing vacancy in this area.

The Board of Trustees also experienced change during the year. Mr Michael Page and Dr Peter White stepped down, and Mr John Prockter joined the Board. We are grateful for Dr Peter White’s service as Chair of Trustees. Mr Christopher Curtis is currently leading the search committee for a new Chair.

The staff and volunteer team was bolstered by a Development Year Intern, Alicia Kift, who volunteered throughout the year to gain experience in preparation for future employment. Souster Youth worked in partnership with the Peterborough Diocese Ministry Experience Scheme (MES), among others, to offer training opportunities and support, investing in the development of future leaders.

Despite a reduced staff team, the charity maintained its work across five local secondary schools and continued to support Year 6 pupils in several primary schools as they prepared for the transition to secondary education. In total, the team delivered well over 400 sessions in local schools, including more than 100 lessons and workshops, and over 200 sessions of group or one-to-one therapeutic support. Approximately 2,500 young people were reached during the year.

Our after-school Drop-in continued to thrive, with bespoke groups and activities addressing young people’s mental health and wellbeing needs. The space was refurbished to a high standard, providing a welcoming and attractive environment for young people from the local area to access support.

We welcomed several high-profile visitors, including MP Lee Barron and The Right Reverend Debbie Sellin, Bishop of Peterborough, both of whom spoke positively about the importance and impact of our work.

Our monthly Youth Ministry Training programme was paused during the year as we launched a new initiative, Make Disciples. This programme will enable us to continue equipping youth workers and volunteers in churches across the area.

The year concluded with the charity’s 10-year celebration and the formal opening of Souster House by Mr Jeremy Sharman, High Sheriff of Northamptonshire. The event marked a significant milestone, celebrating a decade of sustained commitment to championing young people across the area.

Staff

We ended the 2024-25 year with a keen desire to grow our staff team. The existing team continue to be highly professionally trained and attend at least one relevant conference each year, as well as termly staff training days.

We greatly value the contribution of our volunteer team. Each one makes a valuable contribution to our work in local schools and together, they bring a wide range of abilities, including therapeutic skills, relationship and sex education, dance and drama, and theological training. All volunteers undertake induction training and are encouraged to take part in other training opportunities.

Safeguarding

The safety and well-being of both young people and our staff is paramount. Our safeguarding policy is clearly understood and observed, and we follow the guidelines of the Northamptonshire Safeguarding Partnership.

Premises

The charity is based at Souster House, a former Methodist church in Thrapston. The building has been purchased and leased to us by The Arthur Souster Charitable Trust, and provides accommodation for meetings, training courses and administration. Its central location in North Northamptonshire is ideal for its function as a drop-in centre for young people out of school hours, where follow-up contacts are developed in a comfortable and relaxed environment. Our lease has allowed us to make improvements upon the space, and also to offer rooms for hire to generate additional income for the charity.

THE SOUSTER YOUTH TRUST

TRUSTEES REPORT (CONTINUED) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 20235

Financial review

During this financial year we have been able to attract sufficient funding to maintain our services, whilst making some improvements to the building. At the same time, more schools want us to work with them than current staffing levels permit. Plans to increase the size of our current team must depend on our first being confident of our income streams for several years ahead.

The trustees observe a reserves policy requiring the charity to maintain a minimum level of reserves that are neither restricted nor designated, equivalent to three months’ expenditure.

Funding

Fundraising is primarily the responsibility of the Director, under the supervision of the Chair of Trustees and Trust Board. Where possible, grant applications are structured to seek funding spread over a number of years.

Structure, governance and management

The trust is a Charitable Incorporated Organisation (CIO).

The Trustees who served during the year and up to the date of signature of the financial statements were:

Mrs Carolyn Brawn Mr Christopher Curtis Mrs Fiona McGill Mr John Prockter Dr Peter White (Left Dec 24) Mr Michael Page (Left Sep 24) Mrs Sally Hopkins

The charity trustees manage the affairs of the CIO and may for that purpose exercise all the powers of the CIO in furtherance of its objectives.

The constitution allows for the appointment of two trustees to be nominated by The Arthur Souster Charitable Trust. In addition, up to a further eight trustees may be appointed by the Board of Trustees, each for a period of five years. There must be a minimum of three trustees of the charity. The trustees are alive to the need to bring together within the Board a sufficiently wide range of knowledge and experience.

Day-to-day management and decision-making of the charity is conducted by the Director who is in regular contact with the Chairman of Trustees. Management and decision-making occurs within the framework of policies and procedures established by the charity and approved by the Board of Trustees in furtherance of the objectives of the charity.

Day-to-day financial management is under the control of the Treasurer, who reports to the Board but is not a trustee, assisted by the Office Manager. Expenditure is managed within an annual budget drawn up by the Director and Treasurer and approved by the Board. Performance against budget is monitored monthly by the Treasurer and quarterly by the Board.

Public benefit

The trustees consider that by providing the facilities and activities described above for young people in North Northamptonshire, the charity continues to fulfil the objectives set out in its constitution, and to comply with the Charity Commission’s general guidance in regard to public benefit.

THE SOUSTER YOUTH TRUST TRUSTEES REPORT (CONTINUED} FOR THE YEAR ENDED 30 JUNE 2025 The Tnjstees reportwas approv&J by the Board ofT￿￿te8$. a- ly(Ary Mrs Slan Fytche Chaiman ofT sl

THE SOUSTER YOUTH TRUST

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE SOUSTER YOUTH TRUST

I report to the Trustees on my examination of the financial statements of The Souster Youth Trust (the trust) for the year ended 30 June 2025.

Responsibilities and basis of report

As the Trustees of the trust you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

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

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving 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 financial statements to be reached.

Darren Warren Denton Tavara Limited

61a High Steet South Rushden Northants NN10 0RA United Kingdom

Dated: 2 Feb 2026

THE SOUSTER YOUTH TRUST

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2025

Current financial year

Unrestricted
funds
general
Unrestricted
funds
designated
Restricted
funds
Notes
2025
£
2025
£
2025
£
Income from:
Donations and legacies
3
94,100
0
110,106
Charitable activities
4
18,988
0
0
Investments
5
2,057
0
0
Total income
115,145
0
110,106
Expenditure on:
Charitable activities
6
87,074
0
94,715
Net income/(expenditure) for the year/
Net movement in funds
28,071
0
15,391
Fund balances at 1 July 2024 (see note 14)
139,632
0
23,629
Fund balances at 30 June 2025
197,223
0 39,020		 Total
2025
£
204,206
18,988
2,057
225,251
181,789
43,462
163,261
206,723		 Total
2024
£
206,940
13,647
1,435
222,022
221,385
637
162,624
163,261

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

THE SOUSTER YOUTH TRUST

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2025

Prior financial year

Prior financial year
Unrestricted Unrestricted Restricted Total
funds funds funds
general designated
2024 2024 2024 2024
Notes £ £ £ £
Income from:
Donations and legacies 3 127,356 0 79,584 206,940
Charitable activities 4 13,647 0 0 13,647
Investments 5 1,435 0 0 1,435
Total income 142,438 0 79,584 222,022
Expenditure on:
Charitable activities 6 184,489 25,000 11,896 221,385
Net income/(expenditure) for the year/
Net movement in funds (40,051) (25,000) 67,688 637
Fund balances at 1 July 2023 132,624 25,000 5,000 162,624
Fund balances at 30 June 2024 90,573 0 72,688 163,261

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

THE SOUSTER YOUTH TRUST BALANCE SHEEr ASA T 30 JUNE 2025 Tangtleass8ts 11 12 11, 1.275 166.369 Cash at bank in tsrKI 211.T22 167,644 Creditor8: amountsfalliffj duowilhin one y•ar 13 r3T) 18,8161 Net ojywt assets 158,828 Tolal assets 1•8$ liab￿1 163.261 Incomg funds Reslrict8d furnls Unrestrictedftjnds 14 72.68B 15 G￿￿ra& unrestnrledlunds 167,71KJ 167.n)3 .573 163,281

THE SOUSTER YOUTH TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

Charity information

The Souster Youth Trust is a Charitable Incorporated Organisation (CIO).

1.1 Accounting convention

The financial statements have been prepared in accordance with the trust's constitution, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The trust is a Public Benefit Entity as defined by FRS 102.

The trust has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the trust. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

The trust has one major donor and is therefore dependent on their continued support. At the time of approving the financial statements, the Trustees have a reasonable expectation that the trust will continue to receive support from the major donor and will therefore have adequate resources to continue in operational existence for the foreseeable future. The Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Incoming resources

Income is recognised when the trust is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the trust has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.5 Resources expended

Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT, which cannot be recovered.

THE SOUSTER YOUTH TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

(Continued)

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings 25% on reducing balance method Computers 33% on reducing balance method

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The trust has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the trust's balance sheet when the trust becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the trust’s contractual obligations expire or are discharged or cancelled.

THE SOUSTER YOUTH TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

(Continued)

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the trust is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the trust’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

THE SOUSTER YOUTH TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

3 Donations and legacies

Unrestricted
funds
general
2025
Restricted
funds
2025
£
£
Donations and gifts
54,100
110,106
Grants receivable
40,000
0
94,100
110,106		 Total
2025
Unrestricted
funds
general
2024
Restricted
funds
2024
Total
2024
£
£
£
£
164,206
47,356
79,584
126,940
40,000
80,000
-
80,000
204,206
127,356
79,584
206,940

THE SOUSTER YOUTH TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

4 Charitable activities

Provision of training courses
Book sales
Gift aid claim
Charitable rental income
Other income		 2025
£
1,675
10
7,926
5,333
4,044
18,988		 2024
£
2,040
25
0
7,114
4,468
13,647

5 Investments

Unrestricted Unrestricted
funds
funds
general general
2025 2024
£ £
Interest receivable 2,057 1,435

THE SOUSTER YOUTH TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

6 Charitable activities

Staff salaries
Depreciation and impairment
Travel
Recruitment
Insurance
Office costs
Legal and professional fees
Staff development
Sundry expenditure
Telephone
Postage and stationery
Light and heat
Cleaning
Premises maintenance
Programme delivery and promotional costs
Share of support costs (see note 7)
Share of governance costs (see note 7)
Restricted costs (see note 14)
Unrestricted designated costs
Unrestricted costs		 2025
£
107,683
1,424
2,587
58
3,705
4,514
0
4,685
1,760
1,157
1,810
4,492
1,579
18,425
24,550
178,429
1,560
1,800
181,789
94,715
0
87,074
181,789		 2024
£
131,758
0
3,860
0
3,657
4,802
0
4,088
2,214
1,286
1,911
6,085
1,151
24,625
30,566
216,003
1,790
3,592
221,385
11,896
25,000
184,489
221,385

THE SOUSTER YOUTH TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

7 Support costs

Legal and HR fees
Independent examiner
fees
Management
consultancy
Analysed between
Charitable activities		 Support Governance
costs
costs
£
£
1,560
-
-
1,650
-
150
1,560
1,800
1,560
1,800		 2025
2024 Basis of allocation
£
£
1,560
1,790
1,650
1,092
Governance
150
2,500
Governance
3,360
5,382
3,360
5,382

8 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the trust during the year for their work as Trustees.

9 Employment costs

Wages and salaries
Social security costs
Other pension costs		 2025
£
104,741
0
2,942
107,683		 2024
£
119,040
9,000
3,718
131,758

10 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

THE SOUSTER YOUTH TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

11
Tangible fixed assets
Fixtures and
fittings
Computers
£
£
Cost
At 1 July 2024
Additions
10,160
729
13,876
0
At 30 June 2025
10,889
13,876
Depreciation and impairment
At 1 July 2024
7,408
12,195
Depreciation charged in the year
870
554
At 30 June 2025
8,278
12,749
Carrying amount
At 30 June 2025
2,611
1,127
At 30 June 2024
2,752
1,681
12
Debtors
2025
Amounts falling due within one year:
£
Trade debtors
240
Gift Aid Claim
7,926
Prepayments and accrued income
3,531
11,697
13
Creditors: amounts falling due within one year
2025
£
Other taxation and social security
2,986
Other creditors
5,751
Accruals and deferred income
0
8,737		 Total
£
24,036
0
24,036
19,603
1,424
21,027
3,738
4,433
2024
£
(237)
0
1,512
1,275
2024
£
2,050
5,323
1,443
8,816

14 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes as at 30 June 2025:

15 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted Designated Restricted Total D
funds funds funds
2025 2025 2025 2025
£ £ £ £
Fund balances at 30 June 2025 are represented by:
Tangible assets 3,738 0 0 3,738
Current assets / (liabilities) 163,965 0 39,020 202,985
167,703 0 39,020 206,723

16 Related party transactions

A key donor is The Arthur Souster Charitable Trust. There are Trustees in common to both charities. During the year £40,000 was received from The Arthur Souster Charitable Trust (2024 - £80,000).

The Charity also occupies premises owned by the Arthur Souster Charitable Trust and leased to the charity at a peppercorn rent.

The charity bought services amounting to £nil (2024 - £2,500) from Youthscape, a charity in which one of the trustees is the Chief Executive.