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2025-03-31-accounts

Report of the Trustees and Financial Statements

Spotlight YOPD Registered Charity number 1165177

01/04/2024 - 31/03/2025

SPOTLIGHTYOPD TAR 2024-25

CHAIRS REPORT

Spotlight YOPD has had a year of consolidation and continued significant growth. During 2024, we took the decision to change our governance structure to reflect the maturity of the Charity, separating the Executive and Trustee Boards. This has resulted in some significant changes and the recruitment of new posts.

I would like to express my thanks to Carl Beech for his tenure at Spotlight YOPD as CEO, he influenced significant changes and improved our support model. We wish him every success in the future.

In addition to the change in structure, 2024 saw new IT systems and the introduction of Podcasts and YOPD group Support Calls. As a result, the Board introduced a range of new policies, such as one for social media, to ensure we managed the risks associated with greater exposure.

We used Parkinson's awareness day in April 2024 to focus with our partners on awareness and in addition launched our updated website with revised content for those newly diagnosed.

The focus on the way we work as a charity and testing the boundaries with our support and awareness models means we are in an excellent position to continue influence and support the YOPD community next year.

May 2025 brings the end of my period as a trustee and the Chair of the trustees and so it seems proper for me to also thank my fellow trustees for their dedication and support and wish the new Chair, Dawn Harding, all the best for her role.

Nikki Cole Chair, Spotlight YOPD

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THANK YOU TO ALL OUR SUPPORTERS

Over the last year, we have welcomed many new supporters across the UK and the globe. Thank you all for your support and a special thanks to those who have fundraised and made donations to our charity so that we can continue our work.

Special thanks also go to:

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SPOTLIGHTYOPD TAR 2024-25

Contents

Remuneration and Benefits

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SPOTLIGHTYOPD TAR 2024-25

INTRODUCTION

Introduction

The Annual Report of Trustees is presented as both a general overview of the work undertaken by the Charity, but also as their report with the financial statements of the Charity for the period 1 April 2024 to 31 March 2025. Spotlight YOPD is a Charitable Incorporated Organisation (CIO) that is eligible for gift aid.

Objectives

The objects of the charity are:

Vision :

Shining a light on better living now with young onset Parkinson’s (YOPD) and researching for a brighter future.

Aims :

Values :

Our values are important to us and can be found on our website https://spotlightyopd.org/

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ACHIEVEMENTS AND PERFORMANCE

  1. Raising Awareness and Engagement There have been several new initiatives this year – some of which were highlighted in the last Annual Report as part of our Strategic direction

a) Spotlight YOPD Podcasts Our CEO, Carl Beech, set up and ran several podcasts through this year. The aim of the podcasts was to bring the “lived experience” of people with YOPD to anyone newly diagnosed, so they can hear that it is possible to live with the condition and still have fun, after all

having a positive attitude is the best approach to living with YOPD. Contributors to the podcasts included a Parkinsons Nurse and people with lived experience of YOPD Feedback was received from individuals with YOPD that this was a valuable resource and that they would like to see more of these in the future.

b) Spotlight YOPD Zoom Calls The YOPD calls/ webinars, were facilitated by Carl as the CEO, Guest speakers included a neurophysiotherapist, a Parkinsons nurse and a dietitian with YOPD. These were attended by over 30 people with YOPD on average and received positive feedback.

c) Parkinson’s Awareness Day 2024 Gaynor Edwards (Founder and Patron) and Carl Beech (CEO) were in London on 11 April 2024 for a key publicity moment outside Downing Street for the Parky Charter. Joining them were the CEOs from Parkinson’s UK and CareUK along with the Movers and Shakers group.

We launched our new website on World Parkinson's Day in 2024. This included our wall of fame, which invited people with YOPD to upload their image to the wall on our website. Matt Eagles, trustee, publicised the taking over of Piccadilly Circus where 100s pictures of people

with Parkinson's were illuminated on the electronic billboards, including Matt. Its sole purpose was to raise awareness.

Matt also publicised a song for World Parkinson's Day which was a remake of a Depeche Mode song called 'Shake the Disease' and he took part for an hour in a 24-hour livestream with PD Avengers called ‘Spark the Night’.

Spotlight YOPD shared the videos that we made (under the campaign tile of “glitches”) on all our social media platforms, with the most views coming from Facebook and our website.

The podcasts were uploaded to the website along with a donations link.

Finally, new material related to psychological adjustment for those newly diagnosed with YOPD was made available on our website.

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FUNDRAISING

We introduced some new platforms to help with fundraising:

Just Giving and Donorfy and we were thrilled to receive some significant donations: for example, one donor completed an ultra-marathon and a marathon raising over £1000 for us. We are very grateful for all fundraising in support of the YOPD community.

  1. Social Media

Spotlight YOPD encourages all trustees, executives and other volunteers to use their own social media channels to promote the work that we undertake. In order to facilitate this, we wrote a policy to guide everyone.

We have seen a wonderful increase in the traffic flowing through our social media channels with the help of everyone involved.

  1. External Activities and Influencing Opportunities

One of the key activity areas is to raise awareness of YOPD. Listed are some of the activities undertaken in 2024

Two interviews with Parkinson’s Disease organisations outside the UK

We believe in positive and productive partnerships and that we have a stronger voice together. We are keen to work with partners seeking to support the Parkinson’s community and have key relationships with the following organisations:

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SPOTLIGHTYOPD TAR 2024-25

Parkinson’s UK

We maintained regular meetings over the year, CEO to CEO, Chair to Chair and involvement in a few specific projects.

Neurological Alliance

The Neurological Alliance is a key partner for Spotlight YOPD as it is both a group to lobby for neurological conditions and one that has a sub-group focussed on rare conditions affecting <2000 people in UK.

The Neurological Alliance put together a campaign for the election and Spotlight was involved in advocating to all prospective parliamentary candidates ahead of the election, to raise awareness of their one-in-six campaign, raising awareness of the number of people that have a neurological condition, including YOPD.

We have also shared the results of their annual survey of its members and anyone with a neurological condition to help with lobbying work.

Movers and Shakers

Our Founder and Patron, Gaynor Edwards, promoted links with “Movers and Shakers” and, as a result, many of our trustees, patrons and the CEO of Spotlight YOPD contributed to some of the “Movers and Shakers” podcasts.

Activities mapped against Spotlight YOPD Objectives:
Activity Objective 1 Objective 2
Spotlight YOPD Podcasts X X
Spotlight YOPD Community Webinars X
Parkinsons Awareness Day 2024 X
Fundraising X X
Social Media X X
External Activities and Influencing X X
Partnerships X X

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FUTURE PLANS

Our charity already has an overarching Strategy 2023 – 2027 in place, which aligns to our mission statement and charitable objectives.

Our plans for 2025/ 2026 build on this and four areas of key focus for our charity will be:

  1. World Parkinsons Congress in Phoenix in May 2026. This event provides an important opportunity to amplify the voice of those with YOPDand to broaden our network. We will be promoting the event and sending representation from the charity.

  2. Supporting our Volunteers

Expanding on our objective to recruit and develop more volunteers, we will develop and consult on a new volunteering strategy. The charity already has several volunteers and we have a

volunteers agreement and enhanced training, but its important we have a clear strategy in place as those numbers expand.

  1. Strengthening Partnerships. Spotlight YOPD already works with other Parkinson’s charities, with clinical specialists, research institutions and community groups, to raise awareness of the condition and to signpost to research and treatment options. It is however important that we continue to have clear principles and governance in place to ensure the best use of resources relative to our objectives. We will set out to complete a stakeholder mapping exercise with our trustees, executive team, patrons and ambassadors to ensure that this happens. 4. Medium Term Financial Plan

Spotlight YOPD has already put initiatives in place to support fundraising and financial planning. Our medium-term financial plan will build upon that to inform our future fundraising requirements and grant applications.

  1. Building Our Brand We will be developing brand guidelines and the use of campaigns and events to ensure we have a professional image that maximises our reach.

  2. Families and carers We plan to develop a network for those directly supporting the YOPDers as we have had re uests for a network q

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RISK

Managing our risks continues to be an especially important aspect of our work as a Charity.

Being aware of those areas that may adversely impact on our vision, mission, aims and objectives is not simply good governance and good leadership and management, it also allows us to take action and proactively mitigate and improve in our work. The trustees remain committed to effective risk management, ensuring that significant threats to the charity’s objectives are identified, assessed, and managed in line with best practice for UK Charitable Incorporated Organisations (CIOs). The Risk Register is reviewed regularly, and this process allows the Board to focus on higher-priority risks while monitoring emerging and lower-impact issues.

Safety of Trustees & Volunteers

This risk, first identified in 2024, remains high. The Charity recognises both the physical risks associated with attending external venues and events and also the emotional impact of supporting people with YOPD. The Board continues to view this as an important area, ensuring that trustees and volunteers can carry out their roles safely and with confidence.

Chairmanship, Senior and Specialist Skills Roles

This risk remains medium. The Charity recognises the importance of strong leadership and access to specialist skills and has taken steps to ensure continuity and resilience. A succession plan is in place, supported by a completed key skills matrix to identify strengths and gaps on the Board. In addition, a revised Trustee training programme is being introduced to mitigate any potential loss of expertise and to strengthen the overall capability of the Board. The Board remains confident that these measures ensure resilience in governance and leadership, supporting the Charity’s ability to continue its work effectively.

Cyber Security (Risk)

A new risk was identified in 2025 reflecting the growing importance of cyber security. It is assessed as a medium risk. Insurance cover is in place, separate cyber insurance is not required due to existing protections under Google’s systems. Mitigations include strong financial controls, revised training for Trustees and volunteers on phishing and cyber threats. This risk will be closely monitored as digital activity increases to ensure resilience is maintained.

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Communication Management, Volunteer Training, and Copyright

(Risk)

These risks remain assessed at medium in both 2024 and 2025. The Charity recognises the potential for reputational damage through miscommunication or errors in the age of social media, the importance of ensuring volunteers are appropriately trained in safeguarding and data confidentiality, and the need to follow copyright requirements. Mitigations in place include training for

Trustees, volunteers and staff, an induction programme covering information governance, safeguarding and GDPR, and clear guidance on copyright compliance, including the creation of in-house resources and obtaining permissions where required. These controls remain effective in keeping the risks low, and the Board continues to monitor them to ensure that standards are maintained as the Charity grows.

Finance

In 2024, finance remained one of the top three risks, reflecting the possibility of financial pressures despite a stronger bank balance and early fundraising successes. In 2025, the risk score has reduced to medium 6. Mitigations are in place including internal controls, an agreed delegation of authority, monthly Board reporting and monitoring, a fundraising plan, and the adoption of a business plan to guide income generation and expenditure. These measures have increased confidence in the Charity’s financial sustainability while ensuring appropriate oversight and accountability.

Other risks

Other risks have remained at a similar score over the year, except risk about the website and sustainability. In 2024, both Sustainability and Website risks were assessed as medium with a score of 8. In 2025, these risks have reduced to Score of 4, reflecting the Charity’s progress in strengthening financial planning, embedding robust controls, and improving digital oversight. These areas will continue to be monitored to ensure the Charity maintains resilience in both long-term sustainability and digital operations.

Summary

Over the year we have continually monitored our risks and Trustees have reviewed them at Board meetings. Actions are in place to mitigate identified risks. Our risk management continues to mature and enhances our understanding and ability to identify and manage the risks we face as a small charity.

Sally Smith Vice Chair 2024/25

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STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is controlled by its governing document, a constitution of a Charitable Incorporated Organisation, dated 15 January 2016.

The 2023/24 Trustees Annual report was submitted to the Charity Commission and with the publication of the 24/25 report, we now have six sets of accounts with independent review.

All newly appointed trustees received comprehensive training on Safeguarding, Risk Management, and General Data Protection Regulation (GDPR) during their inductions.

During the year, the Board made key decisions to strengthen governance, improve transparency, and support growth. Highlights include:

The Board held an EGM to discuss any potential conflicts regarding Carl Beech’s (then CEO) involvement with Spotlight YOPD and Beech Band Ltd., concluding no conflict existed, the board provided clear role distinctions and governance boundaries guidelines. The Board approved conditional use of the Spotlight YOPD brand on Beech Band devices, prohibited access to member data without consent, and supported research collaboration under established oversight. Disclaimers are required for Beech Band activities to avoid brand confusion. The Board also recognised the need for future succession planning for the CEO role.

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Recruitment and appointments

A comprehensive recruitment campaign was launched in October to identify and appoint a new Chair and Trustees. Following an extensive advertisement of the roles, a rigorous interview process was conducted, leading to the Board of Trustees approving the appointment of four new Trustees and a Chair elect. This initiative aimed to enhance the skill set of the Board in line and in anticipation of the conclusion of the current Chair's second term in May 2025.

Additionally, one Trustee was reappointed for a second term of three years. This decision was made based on the positive impact the Trustee had during their initial term and the necessity to maintain both continuity and an optimal mix of skills.

There were four resignations in total from the Board, with three of the departing Trustees transitioning into other roles within the organisation.

Several new roles were established within the Executive team, including Deputy CEO, Finance Manager, and two Bookkeepers. Furthermore, two new Charity Secretaries were appointed, tasked with ensuring the efficient administration of the Charity and compliance with statutory and regulatory requirements. An Administrative Assistant was also recruited to provide support to the Chair and the Charity Secretariat.

Lastly, the charity proudly announced the addition of two new patrons to its esteemed roster.

Financial Review

The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) and also in accordance with the requirements of the Charities Act 2011.

Income (all from donations) was up by 17% and at £9,204 was our best year yet. Spending was up in proportion but this still left us with a healthy surplus of £4562 to add to our existing funds and bring that up to £14,271 (all unrestricted.) In addition to commitments to keep our web-site updated, postal services for our registered address, insurance and implementing an accounting system we are looking at planning for the next World Parkinsons Congress in Phoenix, USA in May 2026 which is likely to be expensive for us to have representation.

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With the majority donations coming to us effectively as grants from justGiving and PayPal we no longer claim Gift Aid directly on those donations – hence the apparent decline in Gift Aid. However the grants from those bodies does include an element of gift aid, so we still benefit. With the ending of free fundraising platforms we have identified the charges element in the fundraising costs – there was a small element in the previous year which we estimate would have been very small.

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SPOTLIGHTYOPD TAR 2024-25 Financial statements Spotlight YOPD

SPOTLIGHTYOPD TAR 2024-25 Spotlight Independent examiner's report to the trustees of Spotlight YOPD I report to the trustees on my examination of the accounts of the Spotlight YOPD (the Trust) for the year ended 31 March 2025. Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (Ihe Act,). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examinerfs statement I have completed my examination. I confirm that no material matters have come to my attention in connection vlith the examination giving me cause to believe that in any material respect.. 1. Accounting records were not kept in respect of the Trust as required by section 130 of the Act. or 2. The accounts do not accord with those records. 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. Signed: Name.. James Withers CGMA Relevant professional qualification or membership of professional bodies (if any): CGMA (Chartered Global Management Accountant) Address: 47 Pevensey Way, Camberley, GU16 9UU Date: 1710112026

SPOTLIGHTYOPD TAR 2024-25

Spotlight YOPD Spotlight YOPD Spotlight YOPD Charity No 1165117 1165117
Company No CE006044
Annual accounts for the period
Period start date 01/04/2024 To Period end
date		 31/03/2025

Section A Statement of financial activities (including summary income and expenditure account)

Recommended categories by activity Recommended categories by activity Unrestricted
funds
Restricted
income
funds		 Endowment
funds		 Total funds Prior year
funds
£ £ £ £ £
Income (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies S01 9,204 - - 9,204 7,844
Charitable activities S02 - - - - -
Other trading activities S03 - - - - -
Investments S04 - - - - -
Separate material item of income S05 - - - - -
Other S06 - - - - -
Total S07 9,204 - - 9,204 7,844
Expenditure (Notes 6)
Expenditure on:
Raising funds S08 262 - - 262 -
Charitable activities S09 4,380 - - 4,380 3,887
Separate material expense item S10
Other S11 - - - - -
Total S12 4,642 - - 4,642 3,887
Net income/(expenditure) before tax for
the reporting period		 S13 4,562 - - 4,562 3,957
Taxpayable S14 - - - - -
Net income/(expenditure) after tax before
investment gains/(losses)		 S15
 4,562 - - 4,562 3,957
Netgains/(losses)on investments S16 - - - - -
Net income/(expenditure) S17 4,562 - - 4,562 3,957
Extraordinary items S18 - - - -
Transfers between funds S19 - - - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the
charity’s own use		 S20 - - - - -
Other gains/(losses) S21 - - - - -
Net movement in funds S22 4,562 - - 4,562 3,957
Reconciliation of
funds:
Total funds brought forward S23 9,709 - - 9,709 5,752
Total funds carried forward S24 14,271 - - 14,271 9,709

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SPOTLIGHTYOPD TAR 2024-25

Spotlight YOPD Spotlight YOPD Charity No 1165117 1165117 1165117 1165117
Company No CE006044
Annual accounts for theperiod Period start date: 01/04/2024 To period end date: 31/03/2025
Section B Balance sheet
Guidance note Unrestricted
funds
Restricted
income
funds		 Endowment
funds		 Total this
year		 Total last
year
£ £ £ £ £
Fixed assets F01 F02 F03 F04 F05
Intangible assets (Note 15) B01 - - - - -
Tangible assets (Note 14) B02 - - - - -
Heritage assets (Note 16) B03 - - - - -
Investments(Note 17) B04 - - - - -
Total fixed assets B05 - - - - -
Current assets
Stocks (Note 18) B06 - - - - -
Debtors (Note 19) B07 260 - - 260 831
Investments (Note 17.4) B08 - - - - -
Cash at bank and in hand(Note 24) B09 14,515 - - 14,515 9,878
Total current assets B10 14,775 - - 14,775 10,709
Creditors: amounts falling due within one
year (Note 20)
B11		 504 - - 504 1,000
Net current assets/(liabilities) B12 14,271 - - 14,271 9,709
Total assets less current liabilities B13 14,271 - - 14,271 9,709
Creditors: amounts falling due after one
year (Note 20)		 B14 - - - - -
Provisions for liabilities B15 - - - - -
Total net assets or liabilities B16 14,271 - - 14,271 9,709
Funds of the Charity
Endowment funds (Note 27) B17 - - -
Restricted income funds (Note 27) B18 - - -
Unrestricted funds B19 14,271 - 14,271 9,709
Revaluation reserve B20 -
Fair value reserve B21
Total funds B22 14,271 - - 14,271 9,709
The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small
companies regime and in accordance with FRS102 SORP.
Signed by one or two trustees/directors on behalf of all the trustees/directors Print Name Date of approval
dd/mm/yyyy
Signature Date dd/mm/yyyy
Mark Webb Print name
Spotlight YOPD Spotlight YOPD Charity No 1165117 1165117 1165117 1165117
Company No CE006044
Annual accounts for theperiod Period start date: 01/04/2024 To period end date: 31/03/2025
Section B Balance sheet
Guidance note Unrestricted
funds
Restricted
income
funds		 Endowment
funds		 Total this
year		 Total last
year
£ £ £ £ £
Fixed assets F01 F02 F03 F04 F05
Intangible assets (Note 15) B01 - - - - -
Tangible assets (Note 14) B02 - - - - -
Heritage assets (Note 16) B03 - - - - -
Investments(Note 17) B04 - - - - -
Total fixed assets B05 - - - - -
Current assets
Stocks (Note 18) B06 - - - - -
Debtors (Note 19) B07 260 - - 260 831
Investments (Note 17.4) B08 - - - - -
Cash at bank and in hand(Note 24) B09 14,515 - - 14,515 9,878
Total current assets B10 14,775 - - 14,775 10,709
Creditors: amounts falling due within one
year (Note 20)
B11		 504 - - 504 1,000
Net current assets/(liabilities) B12 14,271 - - 14,271 9,709
Total assets less current liabilities B13 14,271 - - 14,271 9,709
Creditors: amounts falling due after one
year (Note 20)		 B14 - - - - -
Provisions for liabilities B15 - - - - -
Total net assets or liabilities B16 14,271 - - 14,271 9,709
Funds of the Charity
Endowment funds (Note 27) B17 - - -
Restricted income funds (Note 27) B18 - - -
Unrestricted funds B19 14,271 - 14,271 9,709
Revaluation reserve B20 -
Fair value reserve B21
Total funds B22 14,271 - - 14,271 9,709
The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small
companies regime and in accordance with FRS102 SORP.
Signed by one or two trustees/directors on behalf of all the trustees/directors Print Name Date of approval
dd/mm/yyyy
Signature Date dd/mm/yyyy
Mark Webb Print name

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SPOTLIGHTYOPD TAR 2024-25

Section C Notes to the accounts
Note 1Basis of preparation
This section should be completed by all charities.
1.1 Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transactio
value unless otherwise stated in the relevant note(s)to these accounts.
The accounts have been prepared in accordance with:
• and with* ü the Statement of Recommended Practice: Accounting and Reporting by Charities
preparing their accounts in accordance with the Financial Reporting Standard applicable
the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
• and with* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland (FRS 102)
• and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by
FRS 102.*		 ü
* -Tick as appropriate
1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity's
ability to continue as a going concern, please provide the following details or state "Not applicable", if
appropriate:
An explanation as to those factors that support
the conclusion that the charity is a going
concern;
NA
Disclosure of any uncertainties that make the
going concern assumption doubtful;		 NA
Where accounts are not prepared on a going
concern basis, please disclose this fact
together with the basis on which the trustees
prepared the accounts and the reason why the
charity is not regarded as a going concern.		 NA
1.3 Change of accounting policy
The accounts present a true and fair view and
{ }.		 no changes have been made to the accounting policies adopted in no
Yes* ü * -Tick as appropriate
No* ü
1.4Changes to accounting estimates
No changes to accounting estimates have occurred in the reportingperiod(3.46 FRS102 SORP).
Yes* ü * -Tick as appropriate
No* ü
1.5 Material prior year err ors
No material prior year erro r have been identified in the reporting period (3.47 FRS102 SORP).
Yes* ü * -Tick as appropriate
No* ü
1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
Yes* ü
No* ü * -Tick as appropriate
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SPOTLIGHTYOPD TAR 2024-25

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change NA in accounting policy

Section C Notes to the accounts Section C Notes to the accounts Section C Notes to the accounts Section C Notes to the accounts Section C Notes to the accounts (cont) (cont) (cont)
Note 2 Accounting policies
2.2 INCOME
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
• it is more likely than not that the trustees will receive the resources; Yes* No* N/a*

• the monetary value can be measured with sufficient reliability.		 ü ü ü
Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.		 Yes* No* N/a*
ü ü ü
Grants and donations Grants and donations are only included in the SoFA when the general income recognitio
criteria are met (5.10 to 5.12 FRS102 SORP).		 n Yes* No* N/a*
ü ü ü
In the case of performance related grants, income must 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).		 Yes* No* N/a*
ü ü ü
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.		 Yes* No* N/a*
ü ü ü
Government grants The charity has received government grants in the reporting period Yes* No* N/a*
ü ü ü
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.		 Yes* No* N/a*
ü ü ü
Contractual income and
performance related
grants		 This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.		 Yes* No* N/a*
ü ü ü
Donated goods Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.		 Yes* No* N/a*
ü ü ü
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.		 Yes* No* N/a*
ü ü ü

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SPOTLIGHTYOPD TAR 2024-25

Donated services and
facilities		 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.		 Yes* No* N/a*
ü ü ü
Donated services and facilities that are consumed immediately are recognised as incom
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.		 e Yes* No* N/a*
ü ü ü
Support costs The charity has incurred expenditure on support costs. Yes* No* N/a*
ü ü ü
Volunteer help The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.		 Yes* No* N/a*
ü ü ü
Income from interest,
royalties and dividends		 This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.		 Yes* No* N/a*
ü ü ü
Income from membership
subscriptions		 Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.		 Yes* No* N/a*
ü ü ü
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.		 Yes* No* N/a*
ü ü ü
Settlement of insurance
claims		 Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.		 Yes* No* N/a*
ü ü ü
Investment gains and
losses		 This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.		 Yes* No* N/a*
ü ü ü
2.3 EXPENDITURE AND LIABILITIES 2.3 EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.		 Yes* No* N/a*
ü ü ü
Governance and support
costs		 Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.		 Yes* No* N/a*
ü ü ü
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.		 Yes* No* N/a*
ü ü ü
Grants with performance
conditions		 Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.		 Yes* No* N/a*
ü ü ü
Grants payable without
performance conditions		 Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.		 Yes* No* N/a*
ü ü ü
Redundancy cost The charity made no redundancy payments during the reporting period. Yes* No* N/a*
ü ü ü

21

SPOTLIGHTYOPD TAR 2024-25

Deferred income No material item of deferred income has been included in the accounts. No material item of deferred income has been included in the accounts. No material item of deferred income has been included in the accounts. Yes* No* N/a*
ü ü ü
Creditors The charity has creditors which are measured at settlement amounts less any trade
discounts		 Yes* No* N/a*
ü ü ü
Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date		 Yes* No* N/a*
ü ü ü
Basic financial
instruments		 The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to11.19,FRS102SORP.		 Yes* No* N/a*
ü ü ü
2.4 ASSETS
Tangible fixed assets for
use by charity		 These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost. Yes* No* N/a*
ü ü ü
The depreciation rates and methods used are disclosed in note 14.
Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.		 Yes* No* N/a*
ü ü ü
They are valued at cost. Yes* No* N/a*
ü ü ü
Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.		 Yes* No* N/a*
ü ü ü
Yes* No* N/a*
They are valued at cost. ü ü ü
Investments Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.		 Yes* No* N/a*
ü ü ü
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments		 Yes* No* N/a*
ü ü ü
Stocks and work in
progress		 Stocks held for sale as part of non-charitable trade are measured at the lower or cost or
net realisable value.		 Yes* No* N/a*
ü ü ü
Goods or services provided as part of a charitable activity are measured at net
realisable value based on the service potential provided by items of stock.		 Yes* No* N/a*
ü ü ü
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.		 Yes* No* N/a*
ü ü ü
Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognitio
at settlement amount after any trade discounts or amount advanced by the charity.
Subsequently, they are measured at the cash or other consideration expected to be
received.		 n Yes* No* N/a*
ü ü ü
Current asset
investments		 The charity has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit
and cash equivalents with a maturity of loss than one year held for investment purposes
rather than to meet short-term cash commitments as theyfall due.		 Yes* No* N/a*
ü ü ü

22

SPOTLIGHTYOPD TAR 2024-25

Section C Notes to the accounts (cont)

Note 3 Income
Analysis of income Unrestricted
funds
Restricted
income
funds		 Endowmen
t funds		 Total funds Prior year
£ £
Donations
and legacies:		 Donations and gifts 8,928 - - 8,928 7,013

Gift Aid		 276 - - 276 831
Legacies - - - - -
General grants provided by government/other
charities		 - - - - -
Membership subscriptions and sponsorships
which are in substance donations		 - - - -
Donated goods, facilities and services - - - - -

Other		 - - - -
Total 9,204 - - 9,204 7,844
Charitable
activities:		 - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities:		 - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from
investments:		 Interest income - - - - -
Dividend income - - - - -
Rental and leasing income - - - - -

Other		 - - - - -
Total - - - - -
Separate
material item
of income		 - - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
-		 - - - -

Gain on disposal of a programme related
investment		 - - - - -
Royalties from the exploitation of intellectual
property rights		 - - - - -

Other		 - - - - -
Total - - - - -
TOTAL INCOME 9,204 - - 9,204 7,844

23

SPOTLIGHTYOPD TAR 2024-25

Section C Section C Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont)
Note 6 Expenditure
This year Last year
Analysis Unrestricted
funds		 Restricted
income
funds		 Endowmen
t funds		 Total funds Unrestricted
funds
Restricted
income
funds		 Endowment
funds		 Total funds
Expenditure on raising funds: £ £
Incurred seeking donations 262 - - 262 - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - - - - -
Operating membership schemes and social
lotteries		 - - - - - - - -
Staging fundraising events - - - - - - - -
Fudraising agents - - - - - - - -
Operating charity shops - - - - - - - -
Operating a trading company undertaking no
charitable trading activity		 -
n		 - - - - - - -

Advertising, marketing, direct mail and
publicity		 - - - - - - -
Start up costs incurred in generating new
source of future income		 - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - - - - -
Investment management costs: - - - - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice - - - - - - - -
Investment administration costs - - - - - - - -
Intellectual property licencing costs - - - - - - - -
Rent collection, property repairs and
maintenance charges		 - - - - - - - -
- - - - - - - -
Total expenditure on raising funds 262 - - 262 - - - -
Expenditure on charitable activities:
IT softwares and consumables 559 - - 559 2,000 - - 2,000
Administration support - - - - - -
Subscriptions 5 - - 5 5 - - 5
Insurance 253 - - 253 326 - - 326
Travelling/Conference 2,755 - - 2,755 1,556 - - 1,556
Awareness/Publicity 808 - - 808 - - - -
Total expenditure on charitable activities 4,380 - - 4,380 3,887 - - 3,887
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 4642 - - 4642 3 887 - - 3 887

24

SPOTLIGHTYOPD TAR 2024-25

Section C Notes to the accounts Section C Notes to the accounts Section C Notes to the accounts Section C Notes to the accounts Section C Notes to the accounts (cont) (cont)
Note 10 Details of certaintypes of expenditure
Note 10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of
accounts and other services provided by your independent examiner. If nothing
was paid please enter '0' in the appropriate box(es).
This year Last year
£ £
Independent examiner’s fees - -
Assurance services other than independent examination - -
Tax advisory fees - -
Other fees (for example: financial advice, consultancy, accountancy services) paid
the independent examiner		 -
t		 -

Section C Notes to the accounts (cont)
Note 19 Debtors and prepayments
Please complete this note if the charity has any debtors or prepayments.
19.1 Analysis of debtors
This year Last year
£ £
Trade debtors - -
Prepayments and accrued income 260 831
Other debtors -
Total 260 831
Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.
19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)
This year Last year
£ £
Trade debtors - -
Prepayments and accrued income - -
Other debtors - -
Total - -

25

SPOTLIGHTYOPD TAR 2024-25

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals
Please complete this note if the charity has any creditors or accruals.
20.1 Analysis of creditors
Amounts falling due withi
one year		 n
Amounts falling due after
more than one year
This year Last year This year Last year
£ £ £ £
Accruals for grants payable - - - -
Bank loans and overdrafts - - - -
Trade creditors - - - -
Payments received on account for contracts o
performance-related grants		 r
-		 - - -
Accruals and deferred income 504 1,000 - -
Taxation and social security - - - -
Other creditors - - - -
Total 504 1,000 - -
Note 20 Creditors and accruals
Please complete this note if the charity has any creditors or accruals.
20.1 Analysis of creditors
Amounts falling due withi
one year		 n
Amounts falling due after
more than one year
This year Last year This year Last year
£ £ £ £
Accruals for grants payable - - - -
Bank loans and overdrafts - - - -
Trade creditors - - - -
Payments received on account for contracts o
performance-related grants		 r
-		 - - -
Accruals and deferred income 504 1,000 - -
Taxation and social security - - - -
Other creditors - - - -
Total 504 1,000 - -

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand
This year Last year
£ £
Short term cash investments (less than 3 months maturity date) - -
Short term deposits - -
Cash at bank and on hand 13,617 9,878
Other- PayPal balance 898 -
Total 14,515 9,878

Trustees Remuneration and Benefits

There were no trustee remunerations or other benefits for the period ended 31 March 2025

26

SPOTLIGHTYOPD TAR 2024-25

REFERENCE AND ADMINISTRATION DETAILS

Registered Charity number 1165177

Principal address

Spotlight YOPD c/o Bridgehouse Company Secretaries Ltd Suite 2:06 Bridge House 181 Queen Victoria Street London, EC4V 4EG

Bankers are Handelsbanken Ashford

Handelsbanken plc Ground Floor, St Andrew's House, Station Road East Canterbury, CT1 2BJ

Trustees

Dr Sally Smith reappointed 05/02/2023 (since resigned May 25) Mr Mark Webb reappointed 03/06/2023 Mr Bradley Michael Standen reappointed 07/10/2023 Ms Bethany Joy Lee reappointed 07/10/2023 Mr Matthew David Eagles reappointed as a trustee 05/01/24 Ms Alexandra Rose Hermione Knighton appointed as a trustee 27/11/2024

Mr Atul Sharda appointed as a trustee 27/11/2024

Dr. Samantha Cole appointed as a trustee on 27/11/2024 (since moved to CEO role) Ms Shazia Dar reappointed 01/12/2024

Ms Dawn Elaine Harding appointed as a trustee and chair elect 06/01/2025 (taking Chair in May 2025) Mr Matthew James Leighton Kay was appointed as a trustee 27/02/2025

Mr Gavin Jones resigned from his role as trustee 14/04/2024

Mrs Emma Edwards resigned from her role as trustee on 10/10/2024 and was subsequently appointed as a Deputy CEO

Mrs Joy Milne resigned from her role as trustee on 09/10/2024 and now serves the Charity as a patron.

Other key changes in current year

Mr Andrew Hobbs resigned as trustee on 26 February 2025 and now serves the Charity as a patron. Mrs N S Cole, who served as both Chair and Trustee, retired from her role on 01/05/2025.

Mr Carl Beech resigned from the role of CEO on 07/07/2025 and now serves the Charity as a patron.

Dawn Harding Mark Webb Chair Treasurer

Samantha Cole CEO

27