Charity Number: 1166157 

## **HEXHAM YOUTH INITIATIVE** 

Report and financial statements for the year ended 31 March 2025 



HEXHAM YOUTH INITIATIVE 

## **REFERENCE AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2025** 

|**CHARITY NUMBER:**|1166157||
|---|---|---|
|**TRUSTEES:**|Diane Harris|Chair|
||Beverley Kempson|Treasurer (appointed 18/11/2024)|
||Rosemary Theobalds|Vice Chair|
||Stephen Ball||
||Terry Eccles|(resigned 16/07/2025)|
||Ranald Harris||
||Jonathan Hill||
||Leonie Serbrook||
||Kathy White Webster||
||Tony Webster||
|**PRINCIPAL OFFICE:**|Hexham Community Centre||
||Gilesgate||
||Hexham||
||NE46 3NP||
|**BANKERS:**|Unity Trust Bank||
||Nine Brindleyplace||
||Birmingham||
||B1 2HB||
|**INDEPENDENT**|Gabrielle-Anne Keaveny|FCIE|
|**EXAMINER**|12 Crag Bank Road||
||Carnforth||
||LA5 9EG||





## HEXHAM YOUTH INITIATIVE 

|**CONTENTS**|**Page**|
|---|---|
|Trustees’ Report|1 – 6|
|Independent Examiner’s Report|7 - 8|
|Statement of Financial Activities|9|
|Balance Sheet|10|
|Notes to the Financial Statements|11 - 24|





## HEXHAM YOUTH INITIATIVE 

## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025** 

## **Introduction** 

The trustees present their report and the unaudited financial statements for the year ended 31 March 2025. 

Reference and administration information set out above forms part of this report. The financial statements comply with current statutory requirements and the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” issued in January 2019. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governance** 

Hexham Youth Initiative is a registered charity, number 1166157. It was registered with the Charity Commission on 21 March 2016 and is constituted as a Charitable Incorporated Organisation (CIO). Its Constitution was adopted on 21 March 2016. The principal activity of the charity is to promote any charitable purposes for the benefit of young people, aged 25 years or under, who are resident in the town of Hexham and the surrounding area in the County of Northumberland, and in particular the advancement of education, the protection of health and the relief of poverty, distress and sickness. 

## **Trustees** 

The Management Committee comprises a minimum of four and a maximum of twelve trustees, who are charity trustees for the purpose of charity law. There are currently nine appointed trustees. 

Trustees are elected by the members at the Annual General Meeting and, if willing to stand, offer themselves for re-election each year. The officers of the charity for the ensuing year are nominated and elected (by ballot if necessary) at every AGM. 

All trustees give their time voluntarily and receive no benefits from the charity. No trustee received any remuneration for services as a trustee during the year ended 31 March 2025. 

## **Trustee Induction and Training** 

A Trustee Information Pack is available to potential and new trustees. Potential trustees are invited to attend a trustee meeting to find out more about the workings of the Management Committee and the governance of the charity, after which they may feel better informed to make the decision to become a trustee. 

New trustees are introduced to the charity, their legal obligations under charity law, the content of the governing document, the trustees and the decision-making process, the business plan and financial performance of the charity, during an induction period soon after appointment. Trustees are also encouraged to attend appropriate training events that will support effective conduct in their role. 

1 



## HEXHAM YOUTH INITIATIVE 

## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025** 

## **Organisation** 

The Management Committee is responsible for the overall management and control of the charity and meets approximately six times a year for full Management Committee meetings plus the Annual General Meeting. A finance sub-committee meets more regularly and reports to the Management Committee. 

The charity is run on a day-to-day basis by the Coordinator. Sessional workers, largely part-time, are employed to provide services to the charity’s beneficiaries. 

## **Related parties and relationships with other organisations** 

The charity is not affiliated with any other organisation. 

## **Risk Management** 

Where appropriate, policies and procedures or systems have been put in place to mitigate the risks the charity might face. Significant external risks to funding, and the nature of funding across the Community and Voluntary Sector, have led to the development of a regularly reviewed long-term strategic plan including the identification of priority activities in relation to income generation. 

Policies and procedures exist to ensure compliance with health and safety of all staff, volunteers, and beneficiaries of the charity. This includes the provision of adequate insurance cover and risk assessment of all charitable activities. These policies and procedures are reviewed annually or more frequently, on change of circumstances, to ensure that they continue to meet the needs of the charity. 

## **OBJECTIVES AND ACTIVITIES** 

## **Public Benefit** 

In shaping the objectives for the year and in planning the activities, the trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)’. 

The charity provides various drop-in sessions, information, advice and guidance, motivational and educational projects such as Duke of Edinburgh Award and Young Leaders Group. 

The charity also offers personal and social education projects, a girls’ group, mentoring support and a young carers’ project, health support including a healthy eating project, sexual health, information and advice and counselling support. 

The charity runs a weekly job club / 16 plus group providing support into employment, training and further education as well as two LGBTQ plus clubs at Queen Elizabeth High 

2 



## HEXHAM YOUTH INITIATIVE 

## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025** 

School. It has also been running environmental groups this year, using the woodland garden at Queen Elizabeth High School. These include lunch–time sessions and groups for years 8, 10 and 11. 

Hexham Youth Initiative also runs Acomb Youth Club. 

In addition to term-time sessions, the charity runs a busy programme of holiday activities that addresses issues of holiday hunger and offers support, enriching activities and challenges for young people, especially those who lack other opportunities. 

This year, it has developed a programme of work with boys and young men and has offered a small Lads’ group for young men who have become disengaged with schoolwork, and other small groups offering sporting opportunities, cooking, adventure sessions and visits. The charity will continue to work with partners such as the Tynedale Youth Forum to offer residential opportunities for personal development wherever possible. 

## **ACHIEVEMENT AND PERFORMANCE** 

The Hexham Youth Initiative continues to support young people to plan and run their own projects. For example, young people have developed skills that will enable them to run sessions at the skatepark and to keep themselves and others safe. Initial training was delivered by Skate GB. Young people have continued to review graffiti on the skatepark and to renew artwork as appropriate. 

Young people identified projects and ideas that are important to them and worked to raise funds through the Key and local fundraising efforts to deliver them. 

The Hexham Youth Initiative continued to build and maintain positive relationships with young people. The charity has worked hard to encourage young people who have concerns about the future to re-engage with education and training and to begin planning for a more positive future. The Job Club / 16 plus support sessions have supported 13 young people into work and 16 young people into training or further education since the beginning of September 2024. Many Job Club participants have been volunteering this year. 

The Hexham Youth Initiative offered a varied programme of activities in all of the school holidays. In the summer of 2024, over 300 young people participated in safe, stimulating and fun summer scheme activities, designed by other young people. They were supported by a dedicated group of staff and volunteers. The Youth Initiative used the Holiday Action Fund wherever possible to address holiday hunger and were also supported by the Rank Foundation, Karbon Homes and Trinity Methodist Church. 

With a grant from the Youth Investment Fund the Youth Initiative has been able to refurbish the kitchen area and redecorate the Youth Project, including much needed internal and external painting, an external mural and work with young people to design and paint an internal mural. Funding has also enabled the charity to run additional cooking and healthy eating sessions. 

3 



## HEXHAM YOUTH INITIATIVE **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025** 

The Duke of Edinburgh group, with participants at Bronze, Silver and Gold levels, encourages participants to develop independence, self-esteem and team-work skills. This year, 26 young people have taken part. Young people volunteered in local community projects and raised funds as part of their service section. Expeditions this year were based in and around Hadrian’s Wall and the North Pennines. 

Work with partners in the community continues, including supporting children and young people in the super output area of Hexham East, where some holiday activities were based. The charity has worked with Hexham Town Council promoting the use of the Community Garden and with the Town and County Councils supporting the development of the MUGA. It has continued to work with schools, Hexham Community Partnership and their Number 28 project, the Rotary and Tynedale Lions Club (Santa’s Sleigh initiative) and Northumberland County Council (Early Help and HAF). Valuable partnership working continues with the District Youth Forum to offer joined up support and activities across the district and the charity has joined a Northumberland wide initiative – the Northumberland Youth Work Network. 

## **FINANCIAL REVIEW** 

The charity remains grateful for the help and support given by local government agencies, charitable trusts and other sources of fundraising and donations. 

This review covers the 12 month period to 31 March 2025. 

The charity receives a significant proportion of its income from grant funding and fees from alternative curriculum education. Total income, including these fees, grants, fundraising and donations, in the year ended 31 March 2025, was £321,808 (2024: £284,283). The increase of 13.2% was largely a result of significant refurbishment funding (£32,349) from the Youth Investment Fund. Within the total income was an unrestricted grant of £15,000 from the Ballinger Trust and further major grants from Hexham Town Council, the Belford Trust and UK Youth were specifically restricted to core expenditure. Without these grants the charity would have been unable to cover its core costs and plan for the future. Unrestricted income also included alternative curriculum fees of £72,900 (2024: £86,806). All grants are disclosed within Income from charitable activities (Note 4). 

Total costs were £305,685 (2024: £289,667) and as a result the charity made a surplus for the year of £16,123 (2024: £5,384 deficit). Payroll costs, which represent the significant part of the charity’s costs, were £196,279 (2024: £201,722) representing 64.2% of total expenditure (2024: 69.6%). 

Total funds at 31 March 2025 were £70,682 of which £63,882 was held in cash. Of the total funds at 31 March 2025, £16,617 related to unrestricted funds (2024: £24,709). 

The charity recognises the valuable contribution made by individuals and supporters and would like to thank them very warmly for donations of £3,469 (2024: £8,107). 

4 



## HEXHAM YOUTH INITIATIVE 

## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025** 

## **Reserves Policy** 

The trustees aim to have a reserve of sufficient unrestricted funds to cover three months' operating costs, currently circa £50k. This figure has been identified following consideration of the main financial risks to the charity. At 31 March 2025 unrestricted funds held amounted to 1.0 month’s operating costs (2024: 1.4 months), and therefore this policy was not met. 

The strategy is to build reserves through economies of scale wherever possible, suitable cost control, and seeking additional funding to meet essential expenses which underpin the provision of service to members. 

Changes are in hand to ensure the level of unrestricted reserves can be regularly reviewed at Management Committee meetings 

## **Grant Making Policy** 

The charity does not make grants. 

## **Investment Policy** 

The charity holds no investments other than reserve funds held in interest bearing bank deposit accounts and as such has no formal investment policy. 

## **PLANS FOR FUTURE PERIODS** 

The main aim of the charity is always to continue to find funds to support the most disadvantaged and vulnerable young people in the community. The trustees want to offer a responsive and adaptable service and to continue to provide well thought out and preventative initiatives. 

The charity will also continue to build up the staff and volunteer skills base and concentrate, in particular, on listening to and supporting its young leaders at every level. It will continue to work with the Rank Foundation, supporting a young leader to work as a paid intern with the project for a year, and develop opportunities for work placements supported by Karbon Homes. 

In the summer of 2025, the Youth Initiative will end its Alternative Education programme. This will enable the charity to concentrate on mentoring and focused small group work and free up space, time and resources within the project. 

There is a plan to run an away day with trustees, staff and young people and develop a 3- year strategy. 

Hexham Youth Initiative will continue to work with Hexham Town Council and support the development of new initiatives on the Sele, including the skatepark and supporting the development of a pump track area and the MUGA at Hexham East. The charity will work with young people to develop their peer support project and to run skateboard sessions. 

5 



## HEXHAM YOUTH INITIATIVE 

## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025** 

In partnership with Queen Elizabeth High School, the charity will develop work with students who are disengaged with learning, using the woodland garden area, and use nature and horticulture as a base and focus for youth work. It will continue to use sports facilities at Queen Elizabeth High School and the Wentworth Leisure Centre as much as possible. 

Hexham Youth Initiative will continue to work in partnership with the Hexham and Tynedale Community Trust to support multi-generational work. 

## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** 

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year; in preparing those financial statements, the trustees should follow best practice and: 

- select suitable accounting policies and then apply them consistently 

- observe the methods and principles in the Charities SORP 

- make judgements and estimates that are reasonable and prudent 

- state whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- prepare the financial statements on the going concern basis unless it is not appropriate to assume that the charity will continue on that basis. 

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

Trustees who served during the year and up to the date of this report are set out under Legal and Administrative Information. In accordance with charity law, as the charity's trustees, we certify that: 

- so far as we are aware, there is no relevant information of which the charity's examiner is unaware; and 

- as trustees we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant accounts information and to establish that the charity's examiner is aware of that information. 

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in January 2019). 

Approved by the trustees on 4 November 2025 and signed on their behalf by: 


Diane Harris (Chair) 

6 



## HEXHAM YOUTH INITIATIVE 

## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF HEXHAM YOUTH INITIATIVE** 

I report to the charity trustees on my examination of the accounts of Hexham Youth Initiative for the year ended 31 March 2025, which are set out on pages 9 to 24. 

## **Respective responsibilities of trustees and examiner** 

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the 2011 Act”). You consider that an audit is not required for this year under section 144(2) of the 2011 Act and that an independent examination is needed. 

Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to: 

- examine the accounts under section 145 of the 2011 Act 

- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and 

- state whether particular matters have come to my attention 

## **Basis of independent examiner’s report** 

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. 

## **Independent examiner’s statement** 

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in Section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a Fellow of the Association of Charity Independent Examiners, which is one of the listed bodies. 

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

- the accounting records were not kept in accordance with section 130 of the Charities Act; or 

- the accounts did not accord with the accounting records; or 

- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination. 



## HEXHAM YOUTH INITIATIVE **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF HEXHAM YOUTH INITIATIVE** 

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. 


Gabrielle-Anne Keaveny FCIE 12 Crag Bank Road Carnforth LA5 9EG 

4 November 2025 

8 



## HEXHAM YOUTH INITIATIVE 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 March 2025** 

|**Income from:**<br>**Note**<br>Donations and gifts<br>**3**<br>Grants received<br>**4**<br>Charitable activities<br>**4**<br>Investments<br>**5**<br>**Total Income**<br>**Expenditure on:**<br>Charitable activities<br>**6**<br>Governance costs<br>**Total expenditure**<br>**Net**<br>**income/(expenditure)**<br>**7**<br>Transfer between<br>funds<br>**Net movement in**<br>**funds**<br>**Reconciliation of**<br>**funds**<br>Total funds brought<br>forward<br>**Total funds carried**<br>**forward**|**Unrestricted**<br>**funds**<br>**£**<br>3,469<br>15,650<br>87,659<br>570<br>**107,348**<br>114,340<br>1,100<br>**115,440**<br>**(8,092)**<br>-<br>**(8,092)**<br>24,709<br>**16,617**|**Restricted**<br>**funds**<br>**£**<br>-<br>214,460<br>-<br>-<br>**214,460**<br>190,245<br>-<br>**190,245**<br>**24,215**<br>-<br>**24,215**<br>29,850<br>**54,065**|**Total**<br>**funds**<br>**2025**<br>**£**<br>3,469<br>230,110<br>87,659<br>570<br>**321,808**<br>304,585<br>1,100<br>**305,685**<br>**16,123**<br>-<br>**16,123**<br>54,559<br>**70,682**|**_Total_**<br>**_funds_**<br>**_2024_**<br>**_£_**<br>_8,107_<br>_171,966_<br>_103,676_<br>_534_|
|---|---|---|---|---|
|||||**_284,283_**|
|||||_289,017_<br>_650_|
|||||**_289,667_**|
|||||**_(5,384)_**<br>_-_|
|||||**_(5,384)_**<br>_59,943_|
|||||**_54,559_**|



The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities. A full comparative SOFA is available on the last page of the financial statements. 

9 



## HEXHAM YOUTH INITIATIVE **BALANCE SHEET AS AT 31 MARCH 2025** 

|**Fixed assets**<br>Tangible assets<br>**Total fixed assets**<br>**Note**<br>**Current assets**<br>Debtors<br>**12**<br>Cash at bank and in hand<br>**Total current assets**<br>**Liabilities**<br>Creditors: amounts falling<br>due in less than one year<br>**13**<br>**Net current assets**<br>**Total assets less current**<br>**liabilities**<br>**The funds of the charity:**<br>Restricted income funds<br>**14**<br>Unrestricted income funds<br>**15**<br>**Total charity funds**|**2025**<br>**£**<br>**£**<br>-<br>**-**<br>12,027<br>63,882<br>**75,909**<br>(5,227)<br>**70,682**<br>**70,682**<br>54,065<br>16,617<br>**70,682**|**_2024_**<br>**_£_**<br>**_£_**<br>_-_<br>**_-_**<br>_13,429_<br>_44,562_<br>**_57,991_**<br>_(3,432)_<br>**_54,559_**<br>**_54,559_**<br>_29,850_<br>_24,709_<br>**_54,559_**|**_2024_**<br>**_£_**<br>**_£_**<br>_-_<br>**_-_**<br>_13,429_<br>_44,562_<br>**_57,991_**<br>_(3,432)_<br>**_54,559_**<br>**_54,559_**<br>_29,850_<br>_24,709_<br>**_54,559_**|
|---|---|---|---|
||||**_-_**<br>**_54,559_**|
||||**_54,559_**|
||||_29,850_<br>_24,709_|
||||**_54,559_**|



These financial statements have been prepared in accordance with FRS 102 SORP. 

Approved by the Board of Trustees on 4 November 2025 and signed on its behalf by: 



Diane Harris, Chair 

Beverley Kempson, Treasurer 

10 



## HEXHAM YOUTH INITIATIVE **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025** 

## **1. Accounting policies** 

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows. The accounting policies have been applied consistently throughout the period and in the preceding year. 

## **a. Basis of preparation** 

The financial statements have been prepared in accordance with 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), second edition – October 2019 (Charities SORP (FRS 102)) and UK Generally Accepted Accounting Practice, as well as the Charities Act 2011. 

Hexham Youth Initiative constitutes a public benefit entity as defined by FRS 102. 

## **b. Preparation of the accounts on a going concern basis** 

The financial statements have been prepared on a going concern basis which assumes that the charity will continue in operational existence for the foreseeable future. At the year end Hexham Youth Initiative had net current assets of £70,682 and although, at one month’s operational costs, the charity’s unrestricted free reserves did not satisfy the reserves policy, the charity’s forecast shows that it will be able to continue as a going concern for at least the next twelve months. As usual, the charity will require additional external funding if it is to continue over the longer term. The trustees remain optimistic that the charity will be able to raise sufficient funds to continue in operation for the foreseeable future. 

## **c. Judgements and estimates** 

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period. 

## **d. Income** 

All income is included in the statement of financial activities when the charity is entitled to the funds, any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. The following specific policies are applied to particular categories of income: 

- Income which is received by way of grants, donations and gifts to the charity is included in full in the Statement of Financial Activities upon receipt. Grants, where entitlement is not conditional on the delivery of a specific performance by 

11 



## HEXHAM YOUTH INITIATIVE **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)** 

the charity, are recognised when the charity becomes unconditionally entitled to the grant. 

- Bank interest and other investment income is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank 

- Income from charitable activities which is derived from contracts and service agreements is accounted for as the charity earns the right to consideration by its performance. 

Volunteers – the value of any volunteer help received is not included in the accounts, but is described and acknowledged in the trustees’ report. 

## **e. Fund accounting** 

Unrestricted funds are incoming resources received or generated for charitable purposes. They are available to spend at the discretion of the trustees on activities that further any of the purposes of the charity. 

Restricted funds are grants or donations that the donor has specified can only be used for particular areas of the charity’s work or for specific projects being undertaken by the charity. 

## **f. Expenditure and irrecoverable VAT** 

Expenditure is recognised on an accrual basis as a liability is incurred, because there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: 

- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the direct costs and support costs relating to such activities. 

- Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include accountancy and independent examination fees. 

- Other expenditure represents those items not falling into any other heading. 

Expenditure includes irrecoverable VAT. 

## **g. Cash at bank and in hand** 

Cash at bank and cash in hand comprise cash and call deposits, and other short term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. 

12 



HEXHAM YOUTH INITIATIVE 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)** 

## **h. Debtors** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## **i. Creditors and provisions** 

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discount due. 

## **j. Pensions** 

The charity uses a qualifying defined contribution workplace pension scheme to meet its duties as an employer. The charity’s contribution is restricted to the contributions disclosed in Note 8. There were no outstanding contributions at the year end. 

## **2. Legal status of the charity** 

The charity is a Charitable Incorporated Organisation registered with the Charity Commission for England and Wales under Charity Number 1166157 and governed by its constitution dated 21 March 2016. 

## **3. Income from donations** 

Total Unrestricted Restricted _Total 2024_ 2025 £ £ £ _£_ Donations 3,469 - 3,469 _8,107_ Total by fund 31 March 3,469 - **3,469** 2025 _Total by fund 31 March 8,107 - 8,107_ 13 



HEXHAM YOUTH INITIATIVE _2024_ **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)** 

14 



## HEXHAM YOUTH INITIATIVE 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)** 

## **4. Income from charitable activities** 

|**Grants**<br>Ballinger Trust<br>Belford Charitable Trust<br>Community Foundation<br>Hexham Town Council<br>JD Foundation<br>Netherton Park Trust<br>North of Tyne Combined<br>Northumberland County Council<br>Northumbria Police and Crime<br>Rank Foundation<br>Rise North East<br>TNL Community Fund<br>UK Youth<br>West Northumberland Foodbank<br>Youth Investment Fund<br>Other small grants<br>**Total grants**<br>**Fees and other income**<br>Educational income –<br>Project income<br>Other income<br>**Total fees and other income**<br>**Total by fund 31 March 2025**|Unrestricted<br>£<br>15,000<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>650<br>15,650<br>72,900<br>9,885<br>4,874<br>87,659<br>**103,309**|Restricted<br>£<br>-<br>16,000<br>11,458<br>33,000<br>2,500<br>-<br>-<br>35,109<br>-<br>38,884<br>10,000<br>19,260<br>14,000<br>900<br>32,349<br>1,000<br>214,460<br>-<br>-<br>-<br>-<br>**214,460**|Total<br>2025<br>£<br>15,000<br>16,000<br>11,458<br>33,000<br>2,500<br>-<br>-<br>35,109<br>-<br>38,884<br>10,000<br>19,260<br>14,000<br>900<br>32,349<br>1,650<br>230,110<br>72,900<br>9,885<br>4,874<br>87,659<br>**317,769**|_Total_<br>_2024_<br>_£_<br>_-_<br>_16,000_<br>_20,482_<br>_32,000_<br>_-_<br>_7,000_<br>_11,625_<br>_28,469_<br>_4,850_<br>_32,990_<br>_-_<br>_-_<br>_14,000_<br>_4,000_<br>_550_|
|---|---|---|---|---|
|||||_171,966_<br>_86,806_<br>_13,356_<br>_3,514_|
|||||_103,676_|
|||||**_275,642_**|



15 



## **4. (continued)** 

## _**Income from charitable activities – previous reporting period**_ 

|**_Grants_**<br>_Belford Charitable Trust_<br>_Community Foundation_<br>_Hexham Town Council_<br>_Netherton Park Trust_<br>_North of Tyne Combined Authority_<br>_Northumberland County Council_<br>_Northumbria Police and Crime_<br>_Commissioner_<br>_Rank Foundation_<br>_UK Youth_<br>_West Northumberland Food Bank_<br>_Other small grants_<br>**_Total grants_**<br>**_Fees and other income_**<br>_Educational income – Alternative_<br>_curriculum fees_<br>_Project income_<br>_Other income_<br>**_Total fees and other income_**<br>**_Total by fund 31 March 2024_**|_Unrestricted_<br>_£_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_550_<br>_550_<br>_86,806_<br>_13,356_<br>_3,514_<br>_103,676_<br>**_104,226_**|_Restricted_<br>_£_<br>_16,000_<br>_20,428_<br>_32,000_<br>_7,000_<br>_11,625_<br>_28,469_<br>_4,850_<br>_32,990_<br>_14,000_<br>_4,000_<br>_-_<br>_171,416_<br>_-_<br>_-_<br>_-_<br>_-_<br>**_171,416_**|_Total 2024_<br>_£_<br>_16,000_<br>_20,428_<br>_32,000_<br>_7,000_<br>_11,625_<br>_28,469_<br>_4,850_<br>_32,990_<br>_14,000_<br>_4,000_<br>_550_|
|---|---|---|---|
||||_171,966_<br>_86,806_<br>_13,356_<br>_3,514_|
||||_103,676_|
||||**_275,642_**|



16 



## HEXHAM YOUTH INITIATIVE 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)** 

## **5. Investment income** 

||2025|_2024_|
|---|---|---|
||£|_£_|
|Income from bank deposits|570|_534_|



All of the charity’s investment income arises from money held in interest bearing deposit accounts. All investment income is unrestricted. 

## **6. Analysis of expenditure on charitable activities** 

|Staff costs<br>Premises costs<br>Administrative costs<br>Project costs<br>Governance costs -<br>Accountancy and independent<br>examination<br>Restricted expenditure<br>Unrestricted expenditure|Total 2025<br>£<br>196,279<br>36,875<br>4,485<br>66,946<br>1,100<br>305,685<br>2025<br>£<br>190,245<br>115,440<br>305,685|_Total 2024_<br>_£_<br>_201,722_<br>_9,437_<br>_4,360_<br>_73,498_<br>_650_|
|---|---|---|
|||_289,667_|
|||_2024_<br>_£_<br>_165,740_<br>_123,927_|
|||_289,667_|



17 



## HEXHAM YOUTH INITIATIVE 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)** 

## **7. Net income/(expenditure) for the year** 

|This is stated after charging/(crediting)|2025|_2024_|
|---|---|---|
||£|_£_|
|Independent examiner’s remuneration|800|_650_|



## **8. Staff costs** 

Staff costs during the year were as follows: 

|Staff costs during the year were as follows:|||
|---|---|---|
|Wages and salaries<br>Social security costs<br>Pension costs|Total 2025<br>£<br>188,655<br>4,628<br>2,996<br>196,279|_Total 2024_<br>_£_<br>_194,435_<br>_4,354_<br>_2,933_|
|||_201,722_|



No employee had employee benefits in excess of £60,000 (2024: Nil). 

The average number of staff employed during the period was 18 (2024:17). The average full time equivalent number of staff employed during the period was 6.4 (2024: 6.3). 

The key management personnel of the charity comprise the trustees and the Coordinator. The total remuneration of the key management personnel of the charity was £36,954 (2024: £36,954). 

18 



HEXHAM YOUTH INITIATIVE **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)** 

## **9. Trustee remuneration and expenses, and related party transactions** 

Neither the Management Committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2024: Nil). 

None of the trustees received travel or subsistence expenses during the year (2024: Nil). 

Aggregate donations from trustees or related parties were £120 (2024: £400). 

There were no donations from related parties outside the normal course of business and no restricted donations from related parties. 

No trustees or other persons related to the charity had any personal interest in any contract or transaction entered into by the charity during the year. 

## **10. Government grants** 

The government grants recognised in the accounts were as follows: 

|Hexham Town Council<br>North of Tyne Combined Authority<br>Northumberland County Council<br>Northumbria Police and Crime Commissioner<br>Youth Investment Fund|Total 2025<br>£<br>33,000<br>-<br>35,109<br>-<br>32,349<br>100,458|_Total 2024_<br>_£_<br>_32,000_<br>_11,625_<br>_28,469_<br>_4,850_<br>_-_|
|---|---|---|
|||_76,944_|



There were no unfilled conditions and contingencies attached to these grants. 

## **11. Corporation Tax** 

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity. 

19 



## HEXHAM YOUTH INITIATIVE 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)** 

## **12. Debtors** 

|Trade debtors|Total 2025<br>£<br>12,027<br>12,027|_Total 2024_<br>_£_<br>_13,429_|
|---|---|---|
|||_13,429_|



## **13. Creditors: amounts falling due within one year** 

|Trade creditors<br>Other creditors and accruals<br>Taxation and social security|Total 2025<br>£<br>1,653<br>1,184<br>2,390<br>5,227|_Total 2024_<br>_£_<br>_898_<br>_1,098_<br>_1,436_|
|---|---|---|
|||_3,432_|



20 



## HEXHAM YOUTH INITIATIVE 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)** 

## **14. Analysis of movements in restricted funds** 

|Belford Ch Trust<br>Community<br>Foundation<br>Hadrian Trust<br>Hexham Town<br>Council<br>JD Foundation<br>Netherton Park Trust<br>North of Tyne<br>Combined Authority<br>Northumberland<br>County Council<br>Rank Foundation<br>Rise North East<br>TNL Community<br>Fund<br>UK Youth<br>West<br>Northumberland<br>Foodbank<br>Youth Investment<br>Fund<br>**Total**|29,850<br>At 01<br>April<br>2024<br>£<br>10,647<br>5,722<br>-<br>-<br>-<br>7,000<br>3,860<br>-<br>2,621<br>-<br>-<br>-<br>-<br>-|214,460<br>Income<br>£<br>16,000<br>11,458<br>1,000<br>33,000<br>2,500<br>-<br>-<br>35,109<br>38,884<br>10,000<br>19,260<br>14,000<br>900<br>32,349|(190,245)<br>Expenditure<br>£<br>(10,647)<br>(12,812)<br>(1,000)<br>(33,000)<br>(2,500)<br>(7,000)<br>(3,860)<br>(35,109)<br>(22,625)<br>(6,418)<br>(8,025)<br>(14,000)<br>(900)<br>(32,349)|<br>-<br>Transfers<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|At 31<br>March<br>2025<br>£<br>16,000<br>4,368<br>-<br>-<br>-<br>-<br>-<br>-<br>18,880<br>3,582<br>11,235<br>-<br>-<br>-|
|---|---|---|---|---|---|
||||||54,065|



## **Name of restricted fund** 

Belford Charitable Trust 

Community Foundation 

Hadrian Trust 

Hexham Town Council 

JD Foundation Netherton Park Trust North of Tyne Combined Authority Northumberland CC 

## **Description, nature and purposes of the fund** 

Towards core costs 

Community arts, Young Parents’ group and crèche, Summer activities, Health & Wellbeing, Saturday drop-in sessions 

Towards Duke of Edinburgh Awards 

Towards core costs 

Towards Duke of Edinburgh Awards 

Tuesday and Thursday drop-in sessions 

Job Club and Young Parents’ group 

Holiday Activities and Food programme (HAF) 

21 



## **Name of restricted fund** 

## **Description, nature and purposes of fund** 

> [Community Action placements and training, Cost of ] Living, Aspire programme 

Rank Foundation Living, Aspire programme Rise North East Sporting activities TNL Community Fund Working with young men UK Youth Towards core costs and staff training West Northumberland Foodbank Holiday hunger Kitchen refurbishment and training, internal and Youth Investment Fund external decorating 

22 



## **Analysis of movements in restricted funds (continued)** 

## _**Previous reporting period**_ 

|_Ballinger Trust_<br>_Belford Charitable_<br>_Trust_<br>_Community_<br>_Foundation_<br>_Hexham Town_<br>_Council_<br>_Netherton Park Trust_<br>_North of Tyne_<br>_Combined Authority_<br>_Northumberland_<br>_County Council_<br>_Northumbria Police_<br>_and Crime_<br>_Commissioner_<br>_Rank Foundation_<br>_TNL Community_<br>_Fund_<br>_UK Youth_<br>_West_<br>_Northumberland_<br>_Foodbank_<br>**_Total_**|_At 01_<br>_April_<br>_2023_<br>_£_<br>_3,334_<br>_10,667_<br>_-_<br>_-_<br>_-_<br>_3,530_<br>_-_<br>_-_<br>_-_<br>_6,643_<br>_-_<br>_-_<br>_24,174_|_Income_<br>_£_<br>_-_<br>_16,000_<br>_20,482_<br>_32,000_<br>_7,000_<br>_11,625_<br>_28,469_<br>_4,850_<br>_32,990_<br>_-_<br>_14,000_<br>_4,000_<br>_171,416_|_Expenditure_<br>_£_<br>_(3,334)_<br>_(16,020)_<br>_(14,760)_<br>_(32,000)_<br>_-_<br>_(11,295)_<br>_(28,469)_<br>_(4,850)_<br>_(30,369)_<br>_(6,643)_<br>_(14,000)_<br>_(4,000)_<br>_(165,740)_|_Transfers_<br>_£_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_|_At 31_<br>_March_<br>_2024_<br>_£_<br>_-_<br>_10,647_<br>_5,722_<br>_-_<br>_7,000_<br>_3,860_<br>_-_<br>_-_<br>_2,621_<br>_-_<br>_-_<br>_-_|
|---|---|---|---|---|---|
||||||_29,850_|



23 



## HEXHAM YOUTH INITIATIVE 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)** 

## **15. Analysis of movement in unrestricted funds** 

|**Current**<br>**reporting**<br>**period**<br>General fund<br>**_Previous_**<br>**_reporting_**<br>**_period_**<br>_General fund_|At 01<br>April<br>2024<br>£<br>24,709<br>24,709<br>_At 01_<br>_April_<br>_2023_<br>_£_<br>_35,769_<br>_35,769_|Income<br>£<br>107,348<br>107,348<br>_Income_<br>_£_<br>_112,867_<br>_112,867_|Expenditure<br>£<br>(115,440)<br>(115,440)<br>_Expenditure_<br>_£_<br>_(123,927)_<br>_(123,927)_|Transfers<br>£<br>-<br>-<br>_Transfers_<br>_£_<br>_-_<br>_-_|At 31<br>March<br>2025<br>£<br>16,617|
|---|---|---|---|---|---|
||||||16,617|
||||||_At 31_<br>_March_<br>_2024_<br>_£_<br>_24,709_<br>_24,709_|



## **Name of unrestricted fund Description, nature and purposes of the fund** 

General fund The unrestricted reserves 

24 



## HEXHAM YOUTH INITIATIVE 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)** 

## _**16 Prior year Statement of Financial Activities**_ 

|**_Income from:_**<br>_Donations and gifts_<br>_Grants received_<br>_Charitable activities_<br>_Investments_<br>**_Total Income_**<br>**_Expenditure on:_**<br>_Charitable activities_<br>_Governance costs_<br>**_Total expenditure_**<br>**_Net_**<br>**_income/(expenditure)_**<br>_Transfer between_<br>_funds_<br>**_Net movement in_**<br>**_funds_**<br>**_Reconciliation of_**<br>**_funds_**<br>_Total funds brought_<br>_forward_<br>**_Total funds carried_**<br>**_forward_**|**_Unrestricted_**<br>**_funds_**<br>**_£_**<br>_8,107_<br>_550_<br>_103,676_<br>_534_<br>**_112,867_**<br>_123,277_<br>_650_<br>**_123,927_**<br>**_(11,060)_**<br>_-_<br>**_(11,060)_**<br>_35,769_<br>**_24,709_**|**_Restricted_**<br>**_funds_**<br>**_£_**<br>_-_<br>_171,416_<br>_-_<br>_-_<br>**_171,416_**<br>_165,740_<br>_-_<br>**_165,740_**<br>**_5,676_**<br>_-_<br>**_5,676_**<br>_24,174_<br>**_29,850_**|**_Total_**<br>**_funds_**<br>**_2024_**<br>**_£_**<br>_8,107_<br>_171,966_<br>_103,676_<br>_534_|
|---|---|---|---|
||||**_284,283_**|
||||_289,017_<br>_650_|
||||**_289,667_**|
||||**_(5,384)_**<br>_-_|
||||**_(5,384)_**<br>_59,943_|
||||**_54,559_**|



_The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities._ 

25