Charlty rèyistration number 1166598
BERWICK YOUTH PROJECT
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

BERWICK YOUTH PROJECT
LEGALAND ADMINISTRATIVE INFORMATION
Executive Commiit•e
Mr S. Weightman MBE
Mr G. Scotl
Mr S. Clough (Treasurer)
Mrs K. Str8d￿fi
Mr K. Smith
Canon C. Smith
Mr S. Landels (Chairl
MrA. Baker (Secretaryl
Sgt D. Budge
Mr S. Gibson
MrsA. Williams
Cllr G. Brown
Charity number
1166598
Prlnclpal address
10 Golden Squarè
Beiwick-Ltpon-Tweed
TD15 1BG
Independent exomlner
Colin Frame CA
17 Walkergate
BeFwick-upon-Twè¢d
Northumbedand
TDIS 1DJ
Bankers
Bank of Scotland
61 Hide Hill (Bemck Branth
Beiwick uptsn Tweed
Northumberfand
TD15 1EN
Sollcltors
T.C. Smith
9 Church Slre¢l
Betwick upon Tweed
Northumberfand
TD15 1EF
Investment advlsors
Brewin Dolphin
Apollo House
El)oracum Way
York
Y0317RE

BERWICK YOUTH PROJECT
CONTENTS
Pag•
TTtJslees' feport
Independent ex8mln6fs report
Statement of finan¢i81 activities
Balance sheet
10
Notes to the finand81 slalements

BERWICK YOUTH PROJECT
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The Exec#Jtive Committee present their report and finanaal State￿EntS for the year ended 31 March 2024.
Th8 financial statements have been prepared In 8ewrdar￿￿ with the 8¢counting polides set OLrt in note 1 to the
rinancial statèments and comply with the Project's Conslilution. the Ch8ri1ies A¢t 2011 8nd 'Accounlin9 and
Reporting by Charilies.. SlalemenÉ of Recommended Practice applicable lo thaiities PTeparing their ￿￿OUnt￿ in
acmrdance wlh the Financial Reporting Standard applicable in the UK and R8publi¢ of Ireland {FRS 1021
(effective 1 January 20191..
Objectlves and Actlvlttos
Berwick Ywth Project (the Project's} objects for which it was set up are..
The advancement of Èducation lor the public benefit in particular those young persons between the ages
of 13 to 25 years. by providing advlcè and guidance upon questions of housing, social wellare benefits.
homelessness, unemployment and olhèr related tL¥PiCS'.
The prolection and PreSe￿a￿.0n of the good htralth of young pe¥sons who are or have beèn the victlms
of sexual or drug abuses by the provision of advice 8nd 8 counselling and support sèrvicè.,
Thtr provtSh)n of short term accommodation and support for young people aged 16 10 25 in housing
need,. and
The provision of soaal education and cultural opportunities for young peoe which may include
overseas opportunities.
The Vision Statsment
Thè fuThJamental purpose of the Proied ts 10 oSSl$t those yOLtng wopfe who a￿ struggling in life to achieve their
full polentsal. The Project offers Ihls 8sdstan(* in several ways..
We provide an Infomialion and Support Proje¢l from OUT p￿MiseS in Benmick town centre. It is open for
37 hours each week, and staffed by eXperien￿d workers indudin9 tratned volurFleeis. We offeT access
lo infomats'on on many topics pertinent lo young people's lives, such as housing, drug and alcohol,
sexual relationships. employment and training. Practical help is also on offer lo complete form5. make
telephone contacts and so on. The Project has an approprialely qualified Counsellor lo help support
young people with therape4Jtic interventions. In addition, we can provide essential sk¥lls training to
improve lrteracy and numeracy. Through our Telationships with other partners, we can otrer access to
funding sourees and opportunities for challenging experiences at home and abroad.
The Beehive you￿9 People's Cafè is open on iwo &v¢ning$ and one day each week. providing a safe
environment for young people to meet in a popular location. This venue offers a base lor our Youth Work
team, and enable5 many young people lo awss the range of opportunlli&s on offer. Theso indude
holiday programrnes, trip5 and outdoor activit￿5.
Our Supported AccKJmmodation project provides young people with the opportunity lo live independenuy
for th8 first time. Our first floor housing in Golden Square 15 well maintsined and furntshed, and we offer
housing and support to 16 to 25 year olds who are in housing need. often because of farnily breakdown
or where they experience particular geographical disadvantage. Our current caparily is six young
residents. with daytime on-site support and 24n emergency support available.
We provide support to students with additional leaming needs through a partnership with Berwick
Atsdemy. Wlh funding support from the Academy, we can provide an alternative uJrrioJlum designed to
prepare young pets￿e with the pra¢li¢al, trmotional and vocational sk>lls that a mainstream programme
would struggle lo deliver.
The Trustees IExecutNe Gomrnilleel have paid due regard to guidartce issued by tho Charity Commission in
deading what activities the PrO￿t should undertake.

BERWICK YOUTH PROJECT
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
A¢hl¢v¢ments and Perfomiance
Berwd( Youth Project ￿ntinueS lo provmle a skilled. ae¢esslble and effective helping service for young people in
North Northumberland. Issues thal we had started lo see pre-COVID have in our ow'nion been exa￿rbated by
the pandemi¢. and we're seeing increasing number5 ol young people struggling to deal with the challenges
presented by everyday life and a lack of emotion81 resilience ￿adIng to problems at home, s¢hcrtY ar￿ work.
During the 18$t 12 month5. 201 young people accessed our Information. Advice and Support Servi￿. with 62
reeeiving intensive support (that is, a longer period of eng3gement addressing significant and potentially harmful
feelings, 8ttiludes and s((uationsl over a total of 695 sessions An average of 12 sessions per service user is, we
feel, an indicator of the inveslment we make in those young people who have most to gain from our provision,
8fKI we don't place an arbitrary limit on their needs.
An add￿'Onal 55 Indtvidual's accessed group provision. either foT SPÈfAfic one-off evenls or more regular
provision $ueh as the Community Crew. The Communily Crew w8$ 18un¢hed in May 2021 to bring together
several indNiduals who were desperalety missing contact with thèir peers, and we could do this in a safe,
$L*PPOrtive environment. This group now numbers over 50, and in addition to meeting fv4ice weekly also fom the
comer51one of our group holiday actNities. A particular development has been in mountain biknng, where we've
now grown a keen group of young bikers supported by qualified volunteer coaches. This has also attracted some
$upport frorn other organisations, and we received a donation of nlne ex-rental bikes from Alpine Bikes which
n¢>w form part of 3 repair and maintenance project.
During this period. we have dirÉctly accommodated 4 young people for 95 weeks whi¢h is down on18s1 year (last
year was 91. Of those 4 young people, are still in supported a¢commodatron. bolh of which are due lo move
on in the very near future, one has already been offered move accommodation via Our partnership with Karbon
Homes and is currently awaiting handover once repairs have been completed. The other has obtained priority
banding (via our arrangelnent wilh our choice based leiting seN1￿) and 1$ aJrr¥nlly first on the list for the latest
property listing., the Iwo other residents who left our accommodation. one moved back into the parental horne and
the other obtained 8 permanent foster placement.
The four young people who obtained move ofi tenancies via our service in the lasl reporting period are sfjll
sueLessfully Sustaining their own tenanaes and have been signed over lo full tenancies.
Relerrals have rem8lned stati¢'. this year we have had 22 referrals, whith is slightly up on lasl year IwhKh was
201. Of the 22 refetrals, 3 have been accommodated at BYP, 11 failed lo attend or deryded not lo pursue their
application. S lourtrd alternative accomrnodation, 1 had too higher needs and 2 were in need of housing advi
and over 25. The majority continue to be self-Teferrals 1131, but they do also indude Teferrals from ernployers.
soaal $8rvices from Scottish Borders area, Jobcentres, homeless officers and other projects.
Occupancy rates have varied #v•ra9ing 310A. however al the end of the year we are now bath lo 86Vo. which 1$
exactly the same as it was at the end of last year
We ￿ntinue to be an AQA registered centre. As co-ordinator for Ihls progr8mme. we have quality assured and
submitted 60 units which have been successfulty accredited. This mearis that 10 students have received AQA
qualifi(%tions via our service. with iesidents obtaining 13 qualifications and 6 other sludents ￿￿1Ving 47
qualifi<3tions.
Residents in SLtrPPOrted accommodation continue lo attend both fomMI and informal lifé skill SeSSK)ns and
accnunt for 13 of the 60 certffic8tes athieved. Employrnent remains a focus lor all residents, thosa who are t)ol in
work are activety encouraged to seek work OT volunteer positions. At this point in time 500A of oui resldents are in
employment, wilh anothér one awasting a college start date in Septemb8r.
E3lr8ngemenl f¥om families continues to be the maTn rèason young people apply for supported accommodation.
the majority of residents this year have been due lo rel81ionship b￿akdown8 with parents. Two ol our four
reshlenls were only aged 16, with no gxptrii¢n¢e of living Independently. All of our residents had no experience ol
living on their own and have very Ikttle outside SUKVQrt. Much ol our support is based around gaining practical
experien￿ of managing a tenancy, bixjgeting M￿*Y lo meet househo￿ costs, daiming appropriate benefits,
practical registrations at GP and dentisl. r89lStering on choice based letting sites and ensuring they have CV and
ID in readiness for work. Thls is in addition lo prtr tenancy training accredited by AQA.

BERWICK YOUTH PROJECT
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achievgments and Perforniance contlnued
This period continues lo be Challenging due to a staff vacancy in housing and ihe introduclK¢n of Ofsted
registration. Registrats'on 8ppears tr) lack consideration of smaller providers with no reduction 1 51iding scales
being apparent in their $ubstsn1181 f¢tr ral&$. Ofsted regIStrat￿n is a mandatory requirement lo be accepted as an
approved local authority provider for 16- 8nd 17-yèar-olds. However, we've kken the option not to be
commissioned service at this lime which may be a lactor tn the {ed￿ed number of residents in this peri¢xl.
In September 2021 wè started a new in￿atiVe with Berwick Academy, offering an altematwe curriculum to srx
Sixth Forni students with specific leaming Fequirèments. This has worked very well indeed and led to our
Toolbox Project.. which ran from Aprll 2022 to March 2023 wth funding from the North of Tyne Combined
Authority and the Madeline K¢nlen Fund. and we'vg ¢ontinued to offer elements of the programme without any
specific funding allocation.
We'd really like to acknowledge and thank those fvjnders who continued to SLSPPOrt us, particularty BBC Children
in Need, the Northumberfand Childrèn's Trust, the Ballinger Trust. the FB and PFB Lough Fund. the EC Graham
Charitable Trust, the National Lottery Community Fund, Bernici3. Wellesley, North of Tyne VCSE, Be￿ick Rotary
Club and several smaller donations administered by the Community Foundation, induding the Northem Angel
Fund.
Finan¢ial R¢vlew
The Unrestricted General Fund recorded a deficit of£80,503 at 31 M8r¢h 202412023.. £3,192 defjcitl.
During the year, the Project has again been succes$fvl in maintsining and developing existing a¢tivities. The lo
resources expended during the year totalled £296,039 {2023' £305.5041.
The balance ol free funds at 31 March 2024 was £122,338 {2023'. £202,841). Tl¥e Unrestricted Designated Fund
b8lanGe represents the value of the Project's Land and Buildings together with the CorHrnunity Centre I
Supported Aw)mmodation rese￿e, totalling £822,643 12023.. £841.3511. The Restricted Fund tolalled £43.016
{2023'. £51,97018nd consists of donaliong and grants received for specific purposes and related expenditure.
Reserves Policy
The Exeojlive Committee hav¢ ￿vieWed the Projecfs reserves. This review considered the nature of the income
and expenditure streams. the need to maleh variable income with fixed commitments and ihe nature of the
reserves.
The Exeujb've Committee considers that the reserves held, together with fijndlng arran9ement$ will allow the
Project to fully meet its objects in the short lo medium tem.
Inve$trtnt Pollcy
Investments are professionalty managed by Brewin Dolphin, who provide lo and acl on the instructic¢ns of
the Project's Executive Committee.
Investrnenl objediv*s as prescribed to Bfewin Dolphin are to achieve an incorne return with cautious risk. Wrth
this in mind. Brewn Dolphln have categorised the Youth Project as wishing to retain a degree of safety in their
investment strategy but are al$0 looking for a higher rale of investment return than that associated wilh being
'income dependent,. In doing $0, they a¢￿pt that the value ol theii investments and the income from them, are
not guaranteed and will ri$& and fall to 8 9￿at¢r extent than with an 'income dependent. portfolio. As much as
half of the return 15 expected lo be delivered from fixed int¢rest invèstm¥nts. the yièlds from which are morè
predictable than caprtal appreryalion from equity rnarkels.
The invèstment portfolio is therefore comprised of a large proportion of British Govemrnenl securitres (Gitts) or
bonds issued by other secufe supranational organisations such as the European Investment Bank. as well as
other inctsme producing investments, such as corporale bonds and Preferen￿ shares. These inveslments cotjld
form approxim8tety one third to a haw of the portfolio. The remaining eXp0s￿re is expeded to be achieved via
diversified investments such as fLtnds, index trackers and other Collective Investment Schemes. The portrolio
may incorporate an allotslion to direct $hares of larger companies which Brewtn Dolphin believe have
sustaina￿e dividend yields.

BERWICK YOUTH PROJECT
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Rlsk Management
The Executive Committeè havè cor>ducted a review of the major risk$ lo whid) the Project is exFX)sed and
recognise the importance of. and their responsibility for. risk management. They ar¢ aryordingly devel￿1n9 a
system for regula¥ review lo miligale the risks identified.
Publle B¢nofrt
In considering the operalion, achievements 8nd performance and finances of the Project, the Executive
Committee are salisfjed that public benefrt has beon provided in accordance with the Charities Aci 2011 and
guidance issued by the Charily Commission.
Future Plans
Regrettably we came to the o)n¢lusion that our project to develop the fomier Community Contre in P8la¢e
Street, Bemick was not going to be viable. Having acquired Ihe Grade Two listed building in May 2020 after a
five year applicatitsn proces5. we embafked on a major clean-up oper8lion and subrnitted an application for
Planning Consent 3nd Listed Building Consent in July 2021. W6 eventually obtained those wnsenls in March
2023 bLtI the delays had been costly, with inflation doubling the likely development c05110 over £1.6 mill￿n and
several olfers of fvnding expiring due lo being time-limtied.
The Executive Committee decided that it was nol in the P￿leCt,8 best interests to keep pursuing this. and the
building was placed on the mathet ir7 e8rty 2024. Al the brne of writing an acceptable bid had be8n reGenied an¢J
the sale is progres$lng.
The Pioioct 1$ keepirfj an open mind as to ftrtU￿ growth of Supwrt A￿MMOdatIon. with r￿nt charoes to
provision for 16- arHJ 17-year-old's and Olsled registration havin9 as yel an unknown impact.
The Project is also ne9Otiating a lease agreement on a woodland area close lo Screrlleiston, with a view to
creating a mountain bike track for local young people to use salely. These disetjssions eommfyn(*d in 2021 but
were derailed by Stom Arwert, whith decwnated the woodland and necessitsted an 8Xt8nsivè op81¥lion lo make
ihe area safe.
Currently our property at Golden Square Ss in very good order, benefrtling from significant decoration and
maifttenaneE projects over the lasl two years. Aftèr a long wail, we also look del*very of a new minibus, having
been ordered thanks to a grant from the OCMS Youth 14westment Fund in February 2022.
Following an Independenl energy assessment the Project is also looking at a number of capital Improvements lo
our property at Goldèn Square lo reduce its carbon footprint and energy cosis.
Structure. Gov*man¢e and Management
The Project is administered and managed in accoTdance with rts Constitution adopted on 19 April 2016 and is
regiSte￿d as a Chantal￿0 Incorporated Organisalion with the Charity Commission Ichatlty Number. 1166598).
Trustees
The Executive Commrttee who wved during Ihe year were..
Mrs. Weighlrnan MBE
MrG. Scott
Mr S. Clough ITreasurgrl
Mrs K. Strachan
Mr K. Smilh
Canon C. Smith
Mr S. L8ndels (Chairl
MrA. Baker Isecretsryl
Sgl D. Budge
Mr S. Glbson
Mrs A. Williams
Cllr G. Brown

BERWICK YOUTH PROJECT
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Management of thg Project
The Projed is managed by the rnembers of the Executive Committee. The members oflh8 Exècutiv8 C¢)mmitle8.
presenting interested bodies, are elected annually and fall within the dofinition of Twslees under the Charitie$
Act. The Exec#Jtive Cornmitlee who Se￿ed dunng the year are listed above and under th8 Project's Legal and
Administrative Infomialion. The Project Manager (John Bell), a nonknvoting committee member, is responsible for
Ihe day to day management of the Project, in his 30th year and is accountable lo the Executive Gommittee. The
Project Managef is respctnsible for all employees and volunteers.
The Executive Committee of the Project meet on a quarterly basis, and the Projed Manager prowdes activity and
financial reports to these meetings. The Executive Cornmitlee include independent member$ of the cornmunity
and interested bodies. Executive Committee members are required lo declare their eligibility to fu￿11 the legal
responsibilit*s of the role, and induction training and appropriate documentation 1$ offered lo new members.
Currently ts¥o Team Leaders Manage different elements of the Proj8cV$ actwities, being,. Information and Support
(Debra Jerdanl and Supported Housing lJad(ie Watsonl. both of whom have over 20 years of service. Cordelia
Scott re￿ntlY completed her Psythology Degree and leads on Alternative Education provision. Training on
relevant management and supervisory issues is provided, and a system of staff appraisal and regular supervision
is in pla￿.
Employee$ and Volurts*rs
We woukl like lo extend our SIn￿re thanks to all ihat have supwirted the Project. but in partiujlar the many
organisalions who have genèrously dor¥8ted to ttur work. lo our stsff and volunteers for their skill and dedicatson,
to Northurnberland County Counol for their 8dmintslralion of OLtr payroll, lo Greaves West and Ayre for their
accounting support and advice, lo our Executive Cornrnittee for represénting the Project in th& wider community
and to all the local retailers for the Sup￿ of goods at discounted Prices.
Statement of Trustees. Responsibilities
The Executive Committee are responsible for Fxeparing the Trustees. Report and the financial statements In
accordance with applicable law and United Kingdom Accourrting St8ndards {Uniled Kingdom Generally A¢¢epted
Accounting Practice).
The law applicable to charit¢es in England and Wales requires Ihe Executive Cornmittee lo prepare financial
statèménts for each financial year which give a true and fair view of the slate of affairs of the Project and of the
inex)ming resources and application ol resources of the Project for that year.
lft preparing these financial statements, the Executive Committee are fequired to..
sefect suitable ar￿UntIng policit$ and then apply th?m eonsistèntly..
observe the rnelhods and printyples in the Charities SORP,.
make judgements and estimates that aré reasonable and prudent..
state whether applicable accounting slandards have been followed, subject to any material departures
disclosed and explained in the financ4al stalements-, and
prepare the financial statements on the going c￿nCern basis unless it is inappropriate to Presume that the
charity wlll continue in operation.
The ExeeAJtsve Committee are raspjnsible for keeping sufficient accounting records Ihat disclose with reasonable
accuracy at any tirne the finanual position of the Project ar¥J enable them to ensure that the finanaal statements
comply with the Charrti¢s Act 2011, the Charity IAc¢ounls and Reports) Regulations 2008 and the provi*ons of
the trust deed. They are also responsible for safeguardin9 the 85$el$ of th* Proio¢t and henc& for tsking
reasonable steps for the preventK*n and detection of fraud and other irregulanties.

BERWICK YOUTH PROJECT
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The trus¢ees' Teport was approved by the Board of EX￿l￿e C¢mmittee.
Mr S. Clough ITr•asurerl
Trustee
Dated.. 21 October 2024
Mr S. Lando18 lchalrl
Trustee
Dated." 21 October 2024

BERWICK YOUTH PROJECT
INDEPENDENT EXAMINER'S REPORT
TO THE EXECUTIVE COMMITTEE OF BERWICK YOUTH PROJECT
I feport to the Execjjtive Comrnittee on my examination ol the financlal stslements of Be￿1(* Youth Project Ilhe
Pl0￿CtI for the year ended 31 March 2024.
Respon3ibilltles and basls of report
As thè Executive Committee of the Project you are responsible for the preparaliLX) of the finanaal Statements in
ac￿rdanCe with the requirements of the Charilies Aci 2011 {Ihe 2011 Act).
I report in respect of my examinatlon of the Project's financial statements ca¥ried out under section 145 of the 2011
Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commlsslon
under section 145(5llbl of the 2011 Act.
Indèpendent examSner's statement
I have completed rny examination. l ¢onfim Ihal no matters have come to my attention in connectlon wlth Ihe
axaminatiori 9ivin9 me cause lo believe that in any material respect".
accounting le￿rdS were ntsl ktrpl in respect of the Project as required by seclion 130 of the 2011 Act,. or
Ihe finanaal slatements do not accord with ihose records,. or
the financial statements do not comply with the app14C8ble requirements conceming the form and content of
accounts sel out in the Charities (Accoun18 and Reports) Regulations 2008 other than 8ny rèquirement that the
a¢counts giv$ a true and lair view which is not a matter considered a5 Part ol an independent examination.
I have no ¢oncems at)d hav¢ come across no other matters in cAJnnection with the exarnination to which attention
thould ba drawn in Ihis report in order to enable a proper understsnding of the arxounls to be reathed.
Colln Frame CA
17 Walkergale
Berwik-upon-Tweed
Northumbgdand
TD15 1DJ
Dated.. 21 October 2024

BERWICK YOUTH PROJECT
STATEMENT OF FINANCIAL ACTIV5TIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Current financlal year
Unrestrlcted Unrestrlctèd R¢$trlcted
funds
funds
fund$
general d¢$lgnated
2024
2024
Total
Total
2024
2024
2023
Notes
Grants and donatj'ons
Charttable activrties
Other trading activities
Inve$lmenls
51,1S6
36,713
96,100
147.296
36.713
199.471
57.548
17.451
7.834
7,667
7.867
Total 5ncome
9S.576
96.100
191.676
282,304
Ex
nditure on:
Raising funds
2.084
2.219
Chatitsble aclNitiès
170,193
18,708
105.054
293.955
303,285
Total resources expended
372,277
18.706
105,054
296,039
305,504
Nel gain￿￿O$Ses) on investments
13
{3,802}
(3,802}
(23.1431
Not mov•m•nt in funds
(80,5031
118.7081
{8.9541 1108,165}
{46.3431
Fund balances a11 April 2023
202,841
841,351
51,970
1.096,162
1.142,505
Fund balances at 31 March 2024
122.338
822,643
43,016
987,997 1.096.162
The st*ement of financial activit￿$ in¢lyde¥ all gains and losses recognised It) the year.
All income and expendlture d¢rives from continuing acb'vities.

BERWICK YOUTH PROJECT
STATEMENT OF FINANCIALACTIVITIES {CONTINUED
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Prior financial year
Unrestricted Unrestrlcted Restrtcted
fund$
fund$
funds
general deslgnated
2023
2023
Total
2023
2023
Note¥
Income f
om..
Grants and donalif)ns
Charitable activities
Other trading adivities
Investrnents
104,985
57,548
10,455
94,486
199,471
57,548
17,451
7,834
6,996
Total Incom•
160,822
101,482
282.304
ndlture on.
Raising furKIs
2.219
2,219
Charitable a¢tivities
158,652
18,708
125.925
303,285
Totsl rèsources expènded
160.871
18.708
125.925
305,504
Nel gainslllosses} on investmenls
13
{23,143)
123.143}
Net movèment in fvnds
13,192)
(18,7081
{24,443)
146,343)
Fu¢)d balarhces at l April 2022
206.033
860.059
76,413
1,142,505
Fund balan¢e¥ at 31 March 2023
202,841
641,351
51,970 1,096,162
The statement of flnancAal activities indudes all gains and losses recognised in the year,
All income and expenditure derives from conb'nuing activrties.

BERWICK YOUTH PROJECT
BALANCE SHEET
AS AT31 MARCH 2024
2024
2023
Not¥8
Flxed assets
Tangible assets
Inveslments
14
15
669,966
216,341
689.736
212.781
B86,307
902,517
Current assets
Slocks
DebtOTS
Cash at bank and in hand
16
17
1CX)
16,543
91,Ot
100
16.432
207.477
107,649
224,009
Crèditar¥'. #mounts falling due wlthin
on¥ year
18
(5,9591
130.364}
Net current assets
101,690
193,645
Total assets l•s$ eurrgnt liabilities
987,997
1,096,162
The funds of the ProJ•¢t
R8slri¢teil in￿rne fvnds
Unrestricted funds- general
unreStr￿ted funds- designated
21
43.016
122.338
822.643
51.970
202,841
841,351
20
987,997
1,096,162
The financial statements We￿ approved by the Executive Committee on 21 October 2024
Mr S. Clough rrreasuwrl
Trustee
Mr S. Landels (Chair)
Trustee
10-

BERWICK YOUTH PROJECT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
A¢¢ountlng policles
Charity infomiation
Berwik Youth Project (the Project) is a Charitable Irhcorporated Organi581ion, règistèrèd in England with the
Charity Commission, number 1166598.
1.1 Accountin9 eonyèntion
The account5 have been prepa￿ in accordance with the Projecfs Conslilulion, the Charities Act 2011 and
'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charibes
preparing Iheii ac£ounts In accordan￿ with the Financtal Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021" (effective 1 January 2019). The Pioject is a Publtc Benefit Enlty as defined by
FRS 102.
The Project has 18ken advantagè of the prothsions in the SORP for diarilies apptying FRS 102 Update
Bulletin I r¢ol lo prepa￿ a Slalemenl of C88h Flows.
The financial statements are p￿Pared in steiling, which is the fvnctional cur¥en¢y of the Project. Monetary
amounts in these financial siatements are rounded lo the nearest £.
The financial 51alements have beèn Prepared under the historical cost convention, modified to include certain
financial instruments 8t fair value. The principal accounttng poliaes adopted are set out below.
1.2 Golng concern
At the time of approving the acwints. the Ex¢cLÈtive Committee have a reasonable expectation that the
Projed has adequate resources tts continue in operational existence for the foreseeable futL¢re. Thus the
Executive Gomrnittee continue to 8dopl the go(n9 concern basis of accounting in preparing the accounts.
1.3 Charitable funds
Unrestricted funds are available for use al the discretion of the Executive Committeè in lurtherance of their
charitable obiedives unless the funds have been designated for other purposes.
Designated funds are unreslrtcted fvnds that have been set aside by the Executive Committee for part￿UL8r
purposes.
Re5trided fvnds are funds which are lo be used in aco)rdance with specific restrictions imposed by donors or
which have been raised by the Project for particular purposes. The ￿)st of raising and administering 8uth
funds are charged against the speafic f¢Jnd. The restricied incorne received during the year has been spent
on projects in accordance with the restrictions imposed.
1.4 Incoming resources
Income is recognised when the Project r6 legally entitled lo it after any p&rfr)mianee conditions havè been
met. Ihe amounts can be measured reliably, and il is piobable that income VMII be received.
Cash donations are recognised on Teceipl. Other donation5 are recognised once the Project has b¢an notified
of the donation, unless performance condrtitrns require deferr81 of the amount.
Intangible donations a￿ indud¢d at the value of the setv¢ces provided.

BERWICK YOUTH PROJECT
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
A¢¢ounting policies
Icontinuedl
Re$our¢es expended
All expenditure is accounted for tsn an accruals basis. Resour¢&s expended are allocated to the particular
actwity where the cost can be directly related lo that activty. However, the cost of overall di￿¢t1)n and
administration on each activity, comprising the salary and overhead o)sts of the central funct¢on. is
apportioned on the following basis, based on tha amount of staff time attn'butable to each activity.
Dire¢t
Charitable
Expenditure
70.10
50.10
Management Costs of
and
Generatin9
Admlnlstratlon Funds
20%
10%
500
500
20OA
25%
Projed M&nagerfs Salary
General Purpose Property Costs
Accommodation Project Property Costs
Postage. Stationery. AdvertlSlAg & Telephone
Adrninistralion Costs
70%
75V.
10%
1.5 Tanglblo flx$d 488ets
Tangible fixed assets are initially measured at cost and subsequentty measured at cost or valuation. n9101
depreuatton and any impairment losses.
Depreciation is recognised so as to write off the cost OT valuation of assatsloss their residual values over their
useful Itves on the following b8888'.
Land and buildings
Propety improvements
Equiprnenl and computer equipmanl
Fixtures and fittiny$
Motor vehicles
None and straight line over 35 yeais
20Vo Straight line
25% straight line and 33.33% sliaighl line
15Vo reducin9 balance
25% redtJcin9 balance
The gain or loss arising on Ihe disposal of an asset is determined as the difference between the sale
proc8eds and the carrying value of the asset. and is Tecognised in net incomellexpenditufo) for the year.
Fixed assets are capitalised, at cost where Ilie purchase price exceeds £5￿.
Any donated assets are capital£$ed al their estimated valLte at the time ot reeeipl of the grft.
1.6 Flxed asset Investsnents
Fixed asset investments #Te init¢ally measured at Iransaction price tXd[￿1￿9 transaction ￿$1s, and aTe
subsequently measured 81 fair value at each reporting date. Changes in fair valve are recognised in net
incomel{expendituial for the year. Transaction costs are expensed as inojrred.
I,Y Imp¥irment of flxed assets
At e8ch reporting end date, the Project re￿ewS the ¢3Try7ng amounts of its tangible assets to determine
whether there 15 any Indica￿On that those asset$ hav¢ suffered an impairment loss. If any such indication
exists. the recoverable amount of the asset is estimated in order to deterniine the extent of tha impai¥meAI
loss Irf any).
12-

BERWICK YOUTH PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
A¢¢ounting pollcles
(Continued)
1.8 stoc
Stocks are stated al the lower of c051 and es11rn81ed selliThJ price less costs lo complète and sell. Cost
mprises direct materials and, where applicable, direct labour costs and those overhead5 that have been
incurred in bringing the slocks to their present location and o)ndition. Ilerns held for distribution al no or
nominal eonsideration ale measured at the lower of replacEment ￿51 and cost.
Net realisable value is Ihe 951imated sélling price Jess all estimated costs of completion and costs to be
incurred in marketing. selling and distribution.
1.9 Cash and cash equlvalents
cash and cash equivalents indude cash in hand, deposits held at c411 with banks, othÈr shtsrt-lèrm liquid
Investments with original maturities of Ihr¢e months or less, 8n¢J bank overdrafts. Bank overdrafts are Shown
Ihln borromngs in current liabilities.
1.10 Financial Instruments
The Project has elected lo apply the provisions of Section 11 'Basi¢ Finanoal Inslrumenls, and Sedion 12
'Other Financial Instruments Issues, of FRS 102 to all of its finanfjial instrumests.
Finanual instrurnents are recognised in the PToiecfs balan￿ sheet when the Project becomes party to the
contractual provisions of the instrument.
Finantyal assets and liabilities are offset, with the net arnoun15 presented in the finanrial statements, when
there is a legally enforceable right to set olT the recognised amounts and there is an intentiors to settle on a
net basis oi lo ￿aliSe the 8$sel and settle the liability simultaneously.
Basic financial assets
Basic financial assets. which indude debtors and cash and bank balan￿$, are inrtially measured al
transactM)n wice induding transaction costs and are subsequently carried at amortised cost using the
effeclive interest method ijnless th8 arrangemènt (yjnstitutes a ffinancing transaction, where the transaction is
measured at the present value of the fijture receipts discounted at a market rate of interest. Finanaal assets
claSS￿led as receivable within one year are not amorb"s¢d.
Bèsle flnancial liabilities
Basic finanrial liabilities, indudiftg txedilors and bank loans are in4ty.ally recognised at transadion pri￿ unless
the arrangement conslilules 8 fin8n¢ing transaction. where the debt instrument is measured at the present
value of the future payments discounted at a matkel ralo of interest. Financlal liabilities dassified as payabte
vAthin one year are not arrtortised.
Debt instruments are subsequently carried at amorti5ed ¢yJsl, using the effective intere81 rale method.
Tradé Ix8ditors are obligations to pay for g¢))ds or seNces that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are dassified as current liabilities if payment is due wthin one
year or 18$$. If not, they are presented as non-current liabilities. Trade creditors are recognised inilially at
transaction priee and subsequently measured at amortised cost using the effective interest method.
D•r8cognition of linanci?I liathlities
Financial liabilitie$ are dere¢ognis¢d whèn the Prc4eci's contractual obligations expire or are discharged or
cancelled.
13-

BERWICK YOUTH PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
A¢¢ountlng pollcl•s
Icontinuedl
1.11 Employee ben•fits
Th$ cost of any unused hollday enlillement 18 re￿gnised in the period In which the employee's seNces are
Termination benefit$ are reo)gnised immedialely as an expense when the Project is demonstr8bly wmmitted
to temiinate Ihe employrnent olan employee or to provide t*minalion benefits.
1.12 L•ases
Rentals payable under operaling lease$, including any lease Incenltves rerEived, are charged as an expense
on a straight line basis over Ihe term of the relevant lease.
1.13 Grants
All grants are usad for charitable expenditure and capiial items and a￿ recognised in full In tt)¢ year In which
they are recelvable. or when the conditions for receipt have bèen mel.
1.14 Income from investrnents
Investment income comprises dividends receivable durlng Ihe year on listed investment$ held In Ihe
UnTe51ricted General Fund5 and interest receivable.
Critical accounting estimates and judgements
In the application of the Project's accounting poliaes, the Executive Committee are required to make
judgements. estimates and assurnpt*ons about the carrying amount of assets and liabilities that are not readily
apparent frgm other sources. The estirnates and assoaaled assumptions are based on historical experience
and other factors that are considered to be relevant. Actual resuns rnay differ fiom these estimales.
The estimate5 and undeilying assumpt￿nS are reviewed on an ongoing basis. Revisions to accounting
estimate$ are recognised in the period in wh￿h the est4rnale is revised where the revision affects only that
period, or in the period of the revislon and future periods where the revision affects both ￿rrent and future
periods.
Grants and donations
Unrestrlcted Restri¢tsd
funds
funds
Total
2024
Total
2023
Donabons and grants
51.196
96,IlJO
147.296
199,471
Unfestricted donations and gfants include$ an intangible donats'on of £1.000 {2023.' £1,IIC(S) in the fonn ol
payroll seNices given by Northumbertand County Council and record8d as Professional fees.
14-

BERWICK YOUTH PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charltable aetlvities
2024
2023
Ch3rilablè rental income.. Rent and housing benefrts
36,713
57,548
Other trading aetlvltles
Unrestricted Restricted
funds
funds
gèneral
Total
2024
Total
2023
Trading actNity incorne.. Service level agreement
17.451
Investments
2024
2023
Income from listed investments
Interest receivable
7,505
162
7.834
7,667
7,834
Ralslng funds
2024
2023
Investment rnanagement costs
2,064
2,219
2.219
15-

BERWICK YOUTH PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charltable actlvltSes
Direct Governance
Costs of
charitable
costs g•ngrating
expenditure
funds
Total
2024
Total
2023
Stsff costs
Depreciatlon and imp8iTment
Postage. stationery, telephone and
advertising
SurKlry expenses
Property ¢osts
Ach'vities and events
Motor expenses
Volunteer expénse¥
Training and travel expenses
Furnishings, linen and kitchgnware
Profession81 fees
Accountancy fee
Public*ions and subscriptK)ns
Community Centre expenses
136.654
20.350
10,156
5,078
151,888
20.350
157.961
20,544
4.808
119
30.588
20.455
8.962
1.373
6.868
159
61.176
20,455
8.962
344
6.374
4.988
159
53,242
16,179
13,814
422
4,637
752
24,846
4,074
1,667
30,588
6.374
10,820
10.820
4.044
1,865
850
1,865
650
231,169
57,021
5.765
293,955
303,28S
Analysls by fvnd
Unrestricted funds- general
Un¥estri¢ted funds- designated
Restricted funds
133,179
18,708
79,282
37.014
170.193
18.708
105,054
20.007
5,765
231,169
57,021
5,785
293.955
Far the year ended 31 March 2023
Unrestricted funds- general
Unreslricted funds- designBted
Restricted funds
126.917
18.708
85.865
31,735
158,652
18,708
125,925
34.655
5.405
231,490
66.390
5,405
303,285
Goveinan¢e costs induded payments lo the independenl examiner of £4.044 {2023.. £4.0741 for
aceounlancy services.
Net movement In funds
2024
2023
The net movemgnl In funds is Staled after thargingllcreditingl-
Deprec¢ation of owned tangible fixed assets
20,350
20,$44
16-

BERWICK YOUTH PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
10 Executive Committee
No ￿mUneratIOn12023.' £Nill directly or indifectty out of the fvnd5 01 the Project was paid or p8yable for the
year lo any Exeujtive Committee Member or to any person or persons known to be ¢onne¢ted with any of
them.
No reimbur$ement12023'. £Nil) of expenses has been made or is due lo be made lo any Executive Committee
Member in respect of the year.
11 Employees
Numbtrr of employees
The average monthly number olempltsyees during the year was..
2024
Number
2023
Number
Full time employeès
Employment ¢osts
2024
2023
Wages and salaries
So(yal security costs
Other pension costs
131.860
11.731
8,297
138,521
12,151
7,289
151,888
157,961
Thorè were tw) employees whose annual remunwalion was £60,￿) ￿ moo.
12 Taxation
The charity is oxempl from taxatton on its act￿ltieS because all its ino)me is appfied for charitable P¢XPDses.
13 N¢t galnslllossesl on Inv¢stsnents
2024
2023
Revaluation of investments
Galnllloss} on sale of investrnenls
1.231
15.033}
P6,8961
3,753
{3,8021
123.1431
17-

BERWICK YOUTH PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2024
15 Fixed asset investments
Listod
inv¥stm¢nts
Cost or valuatlon
Al l Aprll 2023
Additions in yeai
Valuation changes
Disposals
212,781
73,651
13,803}
166,2881
At 31 March 2024
216.341
C•rrying amount
At 31 March 2024
216.341
Al 31 March 2023
212,781
Flxed asset inv•stm•nts revalu8d
Listed invèstments are sialed al market value. The historical cost of the inveslments is £210,773 12023..
£208,389).
Investments a￿ stated at their mid-market value at the balance sheet date.
Investments ale profassionalty managed and vatued by Brewin Dolphin. The investment objectives are to
achieve a balance of income and capital growth with an emphasis on incorne. assuming a low risk profile.
Th$ unrealised gains I110sses) arising from thangtr$ in market value are adjusted against the Unrestricted
General Fund8,
16 Stocks
2024
2023
Finished goods and goods for resale
1(KJ
100
17 Debtors
2024
2023
Amounts falling dug within ong year.
Prepayments and acLrued income
16.543
16.432
19-

BERWICK YOUTH PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18 Creditors.. amounts falling due wlthSn year
2024
2023
Notss
Deferred ino)me
Olher creditors
Accruals and d¢femd incorne
19
27.5C(I
674
2.1
3,509
2.450
5,959
30,364
19 Def•rrèd in¢ome
2024
2023
Other deferred income
27,500
Deferred Income is made up as follow$.'
wel￿SIeY Trust
Bemiaa Foundation
Ballinger Trust
10,000
10,000
7,500
27,500
-20-

BERWICK YOUTH PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
20 Unre$tricted fund¥ - dèsignatèd
These are unrestricted funds whith are maleryal to the Projèci's activities.
At 1 April
2023
Resources At 31 March
expended
2024
Property Fund
COn￿￿nty Centre I Supported Accomrnodalion
641,351
200,0
118,7061
622,643
200,ryJo
841,351
118,7081
822,643
Pr¢Ylous year.
At l April
2022
Resources At 31 March
expended
2023
Property Fund
Community Centre
660,059
200,(K)O
(18,7081
641,351
200.000
860,059
{18,7081
841,351
Th¢ Property Fund was a Restricted Fund transferred from the old Projed rn respect of the premises of the
Projeds Golden Square sile. It represents the value of the land and building, with depreciation charged
annually against the fund ovèr thè r¥maining life of the building. As there are no longer any reslfictions on this
fund and is oU￿1th Any daw bad( period, the Executive Committee decided in 2018 to transfer the ents're
balance into a de$iynaled fvnd.
The Communty Centre I Supported A￿0￿mOdatIon Fund is a Fund designated by the Ex￿t￿ts Committee
towards the potential develijpmenl of the former Community Centr&, or any other sud) ieplacement of
Supported Accommodation provision.
21 Re$trloted funds
The income fijnds of the Project indud$ r¢strict¢d funds comprising Ihe following unexpended balances of
donations and grants held on trust for specific purposes-.
At l April
2023
Ineomlng
r¢$oureès
Rèstsurt•s At 31 Mareh
expended
2024
General Purpose Fund
Comrnunity Centre Fund
43,492
8,478
96.100
196,5761
18,4781
43.016
51,970
,foo
1105,0541
43,016
21

BERWICK YOUTH PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
21 R•strietsd funds
(Contin￿dI
Pr•vlous yeor:
At 1 Aprll
2022
Incoming
r•soLErces
Resources At 31 Mareh
expended
2023
General Purpose Fund
Community Centre Fund
44.089
32,324
101,482
1102,0791
{23.8461
43,492
8,478
76,413
101,482
(125.9251
51.970
The Restricted General Purpose Fund consists of donations and grant$ received for specific F4trposes 8nd
relaled expenditure. Tha bak3n￿ carned forw8rd represents funds to bè used in the next year atyj the value
of reslrided items capitalised.
The Restricted Community Centre Fund eonslsts of donations and 9rant$ received specifically for the purpose
of Potentially redeveloping the fomier Cornmunity Cent￿.
22 Unrestrict•d funds
The income fvnds ofthe Proled indude the following designated funds whrh have be¢n Set aside (yjt of
unrestricted funds by the Executive Committee for specific purposes..
At l Aprll
2023
Ineomlng
r8sour¢es
Resources
exponded
G•ln$ and At 31 March
losses
2024
General fund$
202,841
95,576
1172,27TJ
13.8021
122,338
Previous year:
At 1 Aprll
2022
Incomlng
resources
Resouree$
expended
Gains and At 31 March
losses
2023
General funds
206.033
180.822
{160,8711
123.1431
202,841
-22-

fD r In
¢DNr
*0
¥J*w
111-
o)

BERWICK YOUTH PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
24 Oonatlons and Grants of £5,000 and over
During Ihg year, grants and donations re¢eived of more than £5,000 were a5 follows:
2024
£40,OIXJ
£27,500
£20,970
£10.000
£10,000
£10.000
£5,833
£5,0
£5,CM]O
£Nil
£Nil
£Nil
£N
2023
.£41.050
£17.500
£25.650
£9,885
£Nil
£10.000
. £23,331
£Nil
£Nil
£40,000
£10.000
£9,220
£5.059
BBC Children in Need
Ballinger Charitable Trust
Education Support SeThices
Wellesley Trust
Btrmiua Foundation
Com Foundalion.. F.B. & P.F.B. Lough Fund
North ofTyne VCSE
Com Foundalion.. Cost of Uving Fund
Berwd( Rtstary Club
Garfield Weston Foundatton
Northumbedand Children's Trust
Northumberland CAB: Madeline Kinlen Fund
Com Foundal¥on.' Opencast Fund
25 Rèlatfrd p3rty tran¥actlons
R&muner•t5on of key management pèrsonnel
The total remuneration of the senior management team exduding Employers National Insurance costs was..
2024
2023
Aggregate compensatSon
101,530
96.334
Key managernent has been detemined to be the Exe¢ulive Commrttee and the 3 m¢mbers of the senior
management team. The Executive Committe& re￿*Ve no r￿U￿tratIon or benefjls.
Transactlons wlth related partlès
During the year. the Projed incurred electrical expenses as part ol ifs nomial mainten8n¢e F¥tsar8mme of
running ¢osls from Landels Electrical LLP lotalling £2.771 12023." £3841. Mr S. Lando1$ is ¥ member of
Landel$ Electri¢#l LLP as well as an Executive Committee Member of the Project. At the yeor end no balance
remained o¢Asl8nding12023.' £Nill.
-24-