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← Youth Ink At The Heart Of The Community Ltd

2024-06-30-accounts

YOUTH INK AT THE HEART OF THE COMMUNITY

TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

YOUTH INK AT THE HEART OF THE COMMUNITY

CONTENTS

Page
Legal and administrative details of the Charity, its trustees and advisors 3
Trustees' report 4 to 6
Independent examiner's report 7
Statement of Financial Activities 8
Balance sheet 9-10
Notes to the financial statements 11 to 15

2

YOUTH INK AT THE HEART OF THE COMMUNITY

CHARITY INFORMATION

Charity number 10240395 (England & Wales)
Governing document Constitution adopted 24 June 2016, amended on 08 October 2016.
Trustees
Mr. Mifia Chordhury
Miss Yvette Gbordzoe
Miss Shauna Dacres
Chief Executive Officer Mr. Mifta Chordhury
Charity contact Mr. Mifta Chordhury
Principal address 47B East Dulwich Road
London
SE22 9AN
Treasurer Miss Shauna Dacres

Independent examiner		 Practical Advice Consulting Limited
1000 Great West Road
Brentford
Middlesex
TW8 9DW
Principal Bankers Barclays
Woolwich
Leicestershire
LE87 2BB.
Website http://youth-ink.org.uk
Email info@youth-ink.org.uk

3

YOUTH INK AT THE HEART OF THE COMMUNITY

TRUSTEES’ REPORT

FOR THE YEAR ENDED 30 JUNE 2025

The Trustees present their annual report and unaudited financial statements for the year ended 30 June 2024.

In preparing the accounts, the Trustees have followed the accounting policies set out in note 1 to the financial statements and the requirements of the Statement of Recommended Practice, "Accounting and Reporting by Charities" issued in March 2005.

CHARITABLE OPERATIONS

This is a registered charity established for the public benefit in prevention of re-offending of young people who are known to the criminal justice system. This is achieved by seeking grant to develop and execute programmes pertinent to achieving these goals.

Youth Ink Approach

Youth Ink is a forum operating in the heart of communities and led by people with experience of the criminal justice system. Youth Ink uses the power of peer networks to rehabilitate and to create safer communities for the future. By harnessing these relationships and improving collaboration with decision makers at all levels, Youth Ink ensures justice policies have maximum impact on the most vulnerable individuals in society.

Criminal Justice System can only create long-term change by listening to the voices of those who have entered the justice system. Youth Ink is an aspirational voice, providing a stage for those who have not been given a legitimate first chance. Youth Ink knows what can be put in place to intervene early, to change the long-term course of people in our communities. Youth Ink knows this because the very people who make up the organisation have lived the experience.

Youth Ink speaks simply and concisely, ensuring policies are clear at all times.

What we do

Our Peer Support Navigator Network connects people with experience of the criminal justice system, including young people and established professionals, with commissioners. In this space, everyone co-produces youth justice solutions.

By including marginalised people in the development of the solutions, Youth Ink develops youth justice solutions that meet the needs and concerns of those whose lives stand to benefit most.

We have three approaches:

Peer Led Conversation Hub – developed by young people from the Peer Navigator Network, this connects people with experience of the criminal justice system, including children and young adults and established professionals, with commissioners in the development of the solutions.

Lived Trauma (LT) approach – a group support initiative to address the psychological and practical uncertainties posed by their circumstances, for those involved in the justice system.

Our Journey Forum` – workshops for the co-production of community initiatives, bringing together marginalised individuals, practitioners, and service providers to foster the most inclusive solutions.

Structure, Governance and management

Youth Ink is an organisation founded in response to the apparent failings of the traditional approach of the criminal justice system to young offenders. Economic and social impacts of this non-responsive model to engagement of young offenders are well documented. Youth Ink main aim is to innovate and broaden the model of engagement of children and young offenders within the criminal justice system with an overarching goal of reducing re-offending.

Overall, Youth Ink mission includes improving outcomes for the disadvantaged and disenfranchised in our community by supporting their personal, social, health and education development. In particular, we are, or seek to be involved in:

The Chief Executive Officer (CEO), the Treasurer and Administrative officer are the core management team that handles the day-to-day running of the organisation. The board of Trustees is made of people with a variety of skills, experience and qualification relevant to the aims of the charity. The Trustees meet bi-monthly and are responsible for the overall direction of

4

the charity and for its core strategic policies. There are clear responsibilities and procedures for reporting decisions, actions and issues, including recruitment and induction of new trustees. All Trustees and management team except the CEO are all unpaid volunteers.

Risk Management

The Trustees have overall responsibility for ensuring that the charity has an appropriate system of controls, financial and otherwise. The Trustees believe that sufficient controls exist having regard to its size and composition of the board of Trustees.

OBJECTIVES AND ACTIVITIES

The Charity’s objectives (the Objectives) are, for the public benefit:

  1. The assistance of and prevention of offending and re-offending of young people who are known to the criminal justice system by (a) provision of peer-led support and training programme, community-based volunteering work; (b) provision of advice on personal, social, health and education for their complete resettlement into the mainstream society.

  2. To work with statutory authorities, government bodies and others involved in the criminal justice system with a view to assisting with the rehabilitation of children and young adults involves in around the criminal justice system.

This is achieved by working in partnership with organisations within the Criminal Justice System.

Review of Activities and Performance

The Board

The Charity trustees are maintaining their positions, with the exception of Mr. Jude Dubey, who resigned after the financial year ended on 10th August 2020. Miss Freya McGath joined the Board on 17th November 2020. Mr. Mifta Chordhury continues to serve as the Chief Executive Officer. During the year that ended on 30th June 2020, the Board of Trustees convened four times, and all proceedings were thoroughly documented.

Key Achievements

Peer Support Navigator Network Scheme 2024/25

Aims

Established in June 2017 by Youth Ink in partnership with Southwark’s Youth Justice Service (YJS), the Peer Support Navigator Network Programme aimed to achieve the following objectives:

Outcomes Achieved

The programme resulted in the following accomplishments:

Future developments

The senior management has the following plan:

Public benefit

The Trustees confirm that they have referred to the Charities Commission's guidance on public benefit when reviewing the charity's aims, objectives and activities and are satisfied that they fully meet it.

5

Review of financial position

During the year ended 30 June 2024, there were incoming resources of £70,900 (2023: £95,990) and total resources expended amounted to £90,543 (2023: £95,990), giving net expended resource of £(19,643) (2023: £0).

This report was approved by the Trustees on 14 August 2025 and signed on its behalf by:

Mr. Mifta Chordhury

Director

Date:

6

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YOUTH INK AT THE HEART OF THE COMMUNITY

FOR THE YEAR ENDED 30 JUNE 2024

Independent examiner's report to the Trustees of Youth Ink At The Heart Of The Community ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 30 June 2024.

Responsibilities and basis of report.

As the Trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act: or

  2. the accounts do not accord with those records; or

  3. the accounts do 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.

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.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Matthew Odu Practical Advice Consulting Limited 1000 Great West Road Brentford, Middlesex London TW8 9DW

Date: 16 August 2025

7

YOUTH INK AT THE HEART OF THE COMMUNITY

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 30 JUNE 2024

Note
INCOMING RESOURCES
Incoming funds from generated funds
Contract income
2
Grant
Consultancy
Total incoming resources
RESOURCES EXPENDED
Cost of generating funds
Salary
3
Legal costs and other professional fees
Independent examiner fees
4
Support costs
Total resources expended
Net incoming/(outgoing) resources
before other recognised gains and losses
Other recognised gains
Net movement in funds
Funds brought forward
Total funds at 30 June		 Unrestricted
Designated
Funds
Funds
2024
2023
£
£
£
£
-
70,900
70,900
85,290
-
-
-
-
-
-
10,700
-
-
70,900
70,900
95,990
-
54,830
54,830
62,850
-
-
-
-
-
-
-
-
35,713
35,713
33,140
-
90,543
90,543
95,990
-
-
-
-
-
-
-
-
-
(19,643)
(19,643)
-
-
-
-
-
-
(19,643)
(19,643)
-

8

YOUTH INK AT THE HEART OF THE COMMUNITY

BALANCE SHEET

AS AT 30 JUNE 2024

Notes
Fixed assets
Tangible fixed assets
Current assets
Cash at bank and in hand
Accrued income
Current liabilities
Creditors and accruals
9
Independent examiner fees
Net current assets
Total assets less current liabilities
Funds of the Charity
Unrestricted fund
Restricted fund		 2024
£
1,960
1,960
-
-

1,960
(7,429)
(3,200)
(10,629)
(8,669)
(8,669)
-
(8,669)
(8,669)		 2023
£
1,960
1,960
22,228
-
24,188
(10,640)
(2,574)
(13,214)
10,974
10,974
-
10,974
10,974

9

Approved and signed on behalf of the Board of Trustees by:

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Mr. Mifta Chordhury Director

The notes on pages 11 to 15 form part of these financial statements.

10

YOUTH INK AT THE HEART OF THE COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

Accounting Policies

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.

Youth ink At the Heart of The Community constitutes a public benefit entity as defined by FRS 102.

1.1 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

1.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

1.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Fundraising costs are those incurred in seeking grants and contracts and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the Charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the Charity and compliance with constitutional and statutory requirements.

Costs of generating funds are costs incurred in attracting funding, and those incurred in other activities that raise funds.

Charitable activities and Governance costs are costs incurred on the Charity's operations, including support costs and costs relating to the governance of the Charity apportioned to charitable activities.

1.4 Interest receivable

Interest on funds held on deposit 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.

11

1. Accounting Policies (continued)

1.5 Debtors

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

1.6 Cash at Bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.7 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

1.8 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2
Contract income
Completed contract
Grant
Consultancy
3
Salary
Gross salary
Employer’s NIC
Volunteers expenses
4
Support costs
Telephone and communication
Stationery, printing and postage
Travelling and accommodation
Training and conference
Internet
Bank Charges
Marketing and events
Direct Cost
Insurance
Depreciation		 Unrestricted
£
-
-
-
-		 Designated
£
70,900
-
-
70,900
Designated
£
54,830
-
-
54,830
Designated
£
850
2,300
8,600
480
230
265
-
21,900
1,088
-
35,713		 2024
£
70,900
-
-
70,900		 2023
£
95,990
-
-
95,990
Unrestricted
£
-
-
-
-		 2024
£
54,830
-
-
54,830		 2023
£
62,850
-
-
62,850
Unrestricted
£
-
-
-
-
-
-
-
-
-
-
-		 2024
£
850
2,300
8,600
480
230
265
-
21,900
1,088
-
35,713		 2023
£
659
1,971
7,192
1,169
144
324
18,901
-
980
1,800
33,140

12

YOUTH INK AT THE HEART OF THE COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

5
Legal Costs and other professional fees
Legal fees
Payroll services
Direct donation
6
Analysis of net assets
Unrestricted funds
Designated funds
At
7
Unrestricted funds
1 July
2023
£
-
-
At
8
Designated funds
1 July
2023
£
-
-		 5
Legal Costs and other professional fees
Legal fees
Payroll services
Direct donation
6
Analysis of net assets
Unrestricted funds
Designated funds
At
7
Unrestricted funds
1 July
2023
£
-
-
At
8
Designated funds
1 July
2023
£
-
-		 Unrestricted
£
-
-
-
-		 Designated
£
-
-
-
-
Net current
Assets
£
-
(8,669)
(8,669)
Incoming
Resources
£
-
-
Incoming
Resources
£
70,900
70,900		 2024
£
-
-
-
-		 2023
£
-
-
-
-
Total
2023
£
-
10,974
10,974
At
30 June
2023
£
-
Fixed
Assets
£
-
-
-		 Total
2024
£
-
(8,669)
(8,669)
Funds
Introduced
£
-
-		 Resources
expended
£
-
- -
At
1 July
2023
£
-
-		 Funds
introduced
£
-
-		 Resources
expended
£
(90,543)		 At
30 June
2024
£
(19,643)
(90,543) (19,643)

9 Independent Examiner's remuneration The Independent Examiner's remuneration amounts to an Independent Examination fee of £3,200 £2,574).

10 Creditors: Amounts falling due within one year

editors: Amounts falling due within one year
2024 2023
£ £
Bank Loans 7,429 13,214
Independent Examiner fees 3,200 -
_ _
10,629 13,214

13

YOUTH INK AT THE HEART OF THE COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

11 Grant Income

No Grant income was secured during the year.

12 Statement of funds

12 Statement of funds
Brought Incoming Resources Carried
Forward Resources Expended Forward
£ £ £ £
Designated funds
Southwark’s Youth Offending Service & Others - 70,900 90,543 (19,643)
Grant - -
Consultancy - -
__ _ _ _
- 70,900 (90,543) (19,643)
__ __ _ _
General funds
General funds - - - -
__ __ _ _
Total Unrestricted funds - - - -
__ __ _ _
Total of funds - 70,900 (90,543) (19,643)
__ __ _ _

13 Analysis of net assets between funds

13 Analysis of net assets between funds
Designated Total Total
Funds Funds Funds
2024 2024 2023
£ £ £
Fixed assets 1,960 1,960 1,960
Current assets - - 22,228
Creditors due within one year (10,629) (10,629) (13,214)
__ _ __
(8,669) (8,669) 10.974

14

YOUTH INK AT THE HEART OF THE COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

14 Tangible fixed assets

Tangible fixed assets
Cost:
As at 01 July 2024
Addition
At 30 June 2024
Depreciation:
As at 01 July 2024
Addition
At 30 June 2024
Net book value:
As at 01 July 2024
At 30 June 2024		 Computer Equipment
& Other Assets
Total 2024
2023
£
£
£
7,520
7,520
7,520
-
-
-
7,520
7,520
7,520
5,560
5,560
5,560
-
-
-
5,560
5,560
5,560
1960
1,960
1,960
1,960
1,960
1,960

15. Taxation

Youth Ink is a registered charity and therefore is not liable to income tax or corporation tax on income or gains derived from its charitable activities, as they fall within the various exemptions available to registered charities.

16. Trustee remuneration and reimbursed expenses

None of the Trustees received remuneration for their services during the year. No payments were made for their travel and administration expenses.

15