## **Trustees’ Annual Report for the period**
## **From 1 April 2022**
## **To 31st March 2023**
## **Charity name: Youth Arts & Health Trust**
## **Charity registration number: 1170692**
## **Objectives and Activities:**
The Objects of the Youth Arts and Health Trust (YAHT) are: The relief of sickness and the protection and promotion of good health of children and young people aged 5 to 25 years who are experiencing, at risk of, or recovering from mental health difficulties, through the provision of arts therapies and the provision of opportunities to take part in creative arts activities.
Our vision is that every child and young person has the opportunity to live a healthy, happy and fulfilling life.
Our mission is to provide high quality arts therapies and creative arts activities so children, young people and their families can develop their skills, confidence and resilience.
We aim to increase opportunities for those who are most in need, and in particular (but not exclusively) for children, young people and families experiencing disadvantage due to mental health difficulties.
## **Our main activities and achievements this year:**
Our main activity continues as an Arts Therapy Service for children and young people and we have expanded our team of qualified and registered therapists to include Music Therapy and Dance Movement Psychotherapy. We have also had new Drama and Art Therapists join our team.
We remain child/young person centred and this, together with feedback from our communities, has also guided us to reflect on how we can contribute to whole family health in order to meet our charitable objectives. We have piloted our first parent support groups this year and are looking forward to evaluating and considering how we may continue to focus on the health children in the context of families going forward.
We have been pleased to be continuing to reach children and young people through post-adoption services and also with an increasing number of schools and local authorities. This ability to trade also continues to aid our financial stability as we are less dependent on grants to meet our fixed costs and are able to keep grant funded places for families on the lowest incomes.
A focus for the year recently completed has been on how we can also work with other charities and local VSCE sector organisations who work with children and young people to improve partnership working, address local needs and strengthen our collective workforce. This has led to the establishment of the Like Minds Network which has brought local leaders, practitioners and community members together for continuous professional development workshops and to consider how we can better work together.
We have continued to see increases in the number of enquiries and referrals received over the last year, noting an increase in younger referrals and also in the complexity of cases. This has led us to reflect on how we can practically and sustainably extend our reach and into more rural parts of Devon and we intend to focus on this in the coming years.
We have provided arts and health activities, including mindful photography workshops for young people experiencing, or at risk of mental health difficulties, working closely with the local museum to also increase access to cultural activities.
We are looking forward to continuing to strive to ensure our charity is sustainable through both grant funded service offers for those on lower incomes as well as offering purchasable interventions. We hope our closer partnership working in other parts of our county will offer opportunity to consult with our communities and consider an expansion in the coming years.
## **Our strategy going forward:**
As a Board, we continue to work closely with our senior management and operational staff and work towards the aims as outlined on our 5 year plan. Our body of evidence continues to grow and we review this regularly. As outlined above we are pleased we are becoming more financially stable and able to grow. Feedback from beneficiaries remains positive and highlights the excellent work our professional arts therapists do, as well as the resilience of the children and young people we work with.
## **Financial Review:**
Please see the attached statement of accounts for the period in question. We are continuing to work towards increasing our reserves in the year ahead.
## **Structure, Governance and Management:**
This year our Board and senior leadership has remained stable and we have benefited from our newer Board members from last year establishing their roles in the group and adding significant support to our financial planning and monitoring. We have also successfully implemented our electronic records systems which is offering more secure storage and an effective method for quality assurance of our work.
## **Reference and Administrative details:**
Charity name: Youth Arts & Health Trust
Other name the charity uses: YAHT
Registered charity number: 1170692
Charity’s principal addresses Our registered address is: Exeter Phoenix, Gandy Street, EXETER, EX4 3LS
We main operating address for our arts therapy service during this year: YES Centre, 39 George Street, EXETER, EX1 1DA
Declarations: The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees Signature(s) Full name(s) Dr Paul Lucas Gray Position (eg Secretary, Chair, etc) Board Chair Date xx/xx/xx
## **YOUTH ARTS & HEALTH TRUST**
Charitable Incorporated Organisation 1170692
Annual Report and Financial Statements for the Year Ending 31 March 2023
## **Unaudited Accounts**
## **YOUTH ARTS & HEALTH TRUST CHARITABLE INCORPORATED ORGANISATION INFORMATION**
Charity Address: Exeter Phoenix Gandy Street Exeter EX4 3LS CIO Number 1170692 Trustees Dr Paul Gray (Chair) Vikram Mohan Ralph Hayward Sue Shaw Roisin McCay-Hines Hugh Charles Groves Matthew Owen Daniel Registered Office as above Independent Examiner Exeter Community Accounting Bankers: Lloyds Bank PO Box 1000 Andover BX1 1LT
2
## **YOUTH ARTS AND HEALTH Charitable Incorporated Organisation No: 1170692**
## **INDEPENDENT EXAMINATION REPORT**
## **For the period ended 31st March 2023**
## **Basis of independent examiner's report**
My examination was carried out in accordance with the general directions given by the Charity Commission. 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**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts with accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
- (2) to which, in my op
of the accounts to be reached.
05-Oct-23 .............................. Date ...............................................
Exeter Community Accounting
3
## **YOUTH ARTS AND HEALTH TRUST**
## **Charitable Incorporated Organisation No: 1170692**
## **Statement of Financial Activities for**
## **Year Ended 31 March 2023**
|||**2022/2023**|**2022/2023**||**2021/2022**|
|---|---|---|---|---|---|
|**Income from:**|**2** Unrestricted|Designated|Restricted|Total|Total|
||**£**|**£**|**£**|**£**|**£**|
|Donations|2,053|-|-|2,053|286|
|Grants Received|-|-|39,355|39,355|64,208|
|Charitable Activities|29,457|12,690|-|42,147|26,220|
|**Total Income**|**31,510**|**12,690**|**39,355**|**83,555**|**90,714**|
|**Expenditure on:**||||||
|Charitable Activities|25,857|-|17,233|43,090|40,844|
|Governance|2,654|-|-|2,654|1,178|
|Staff & Operational Costs|8,213|-|31,436|39,649|39,210|
|**Total Expenditure**|**36,724**|**-**|**48,669**|**85,393**|**81,232**|
|**Net Income**|**(5,214 )**|**12,690**|**(9,314 )**|**(1,838 )**|**9,482**|
|Transfers|**459**|**-**|**(459)**|**-**||
|Net movement of funds|**(4,755)**|**12,690**|**(9,773)**|**(1,838)**|**9,482**|
|**Reconciliation of funds:**||||||
|Total of funds brought forward|**10,380**|**-**|**23,017**|**33,397**|**23,915**|
|Total funds carried forward|**5,625**|**12,690**|**13,244**|**31,559**|**33,397**|
4
## **YOUTH ARTS AND HEALTH TRUST**
## **Charitable Incorporated Organisation No: 1170692**
|**BALANCE SHEET**
**as at 31 March 2023**
**Note**
**FIXED ASSETS**
Tangible
**CURRENT ASSETS**
Cash at bank and in hand
Debtors
**7**
**CURRENT LIABILITIES**
Creditors: amounts falling due
**8**
within one year
Current Liabilities
**Net Current liabilities/assets**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**FUNDS OF THE CHARITY**
Unrestricted Funds
Designated Fund
Restricted Funds
**Total funds**|**£**
**£**
**399**
**24,833**
**10,075**
**35,307**
**3,207**
**541**
**3,748**
**31,559**
**31,559**
**5,625**
**12,690**
**13,244**
**31,559**
**2022/2023**|**£**
**£**
**399**
**24,833**
**10,075**
**35,307**
**3,207**
**541**
**3,748**
**31,559**
**31,559**
**5,625**
**12,690**
**13,244**
**31,559**
**2022/2023**|**£**
**£**
**532**
**38,279**
**1,224**
**40,035**
**6,638**
**6,638**
**33,397**
**33,397**
**10,380**
**-**
**23,017**
**33,397**
**2021/2022**|**£**
**£**
**532**
**38,279**
**1,224**
**40,035**
**6,638**
**6,638**
**33,397**
**33,397**
**10,380**
**-**
**23,017**
**33,397**
**2021/2022**|
|---|---|---|---|---|
|||**31,559**||**33,397**|
|||**31,559**||**33,397**|
|||**5,625**
**12,690**
**13,244**||**10,380**
**-**
**23,017**|
|||**31,559**||**33,397**|
Signed on behalf of all the trustees
Print Name
Date
5
**YOUTH ARTS & HEALTH TRUST**
**Charitable Incorporated Organisation No: 1170692 NOTES TO THE FINANCIAL STATEMENTS**
## **Year Ended 31 March 2023**
**Accounting Policies Statement of Compliance** 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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
**Going Concern** The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
**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 the income receivable can be measured reliably.
**Resources Expended** All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
**Charitable Activities** Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
**Support Costs** Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Governance costs** These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees' meetings and reimbursed expenses.
**Tangible Fixed Assets** Individual fixed assets are initially recorded at cost. Depreciation is calculated so as to write off the cost of valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Fixtures & Fittings 25% pa straight line
**Trade debtors** Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Charity will not be able to collect all amounts due according to the original terms of the receivables.
**Trade Creditors** Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date.
**Funds** Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
**Cash and Cash Equivalent** Cash and cash equivalents comprise cash on hand 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
## **Depreciation**
Depreciation is calculated so as to write off the cost of valuation of an asset, less its residual value, over the useful life of that assist as follows:
Fixtures and fittings 25% straight line
6
## **YOUTH ARTS HEALTH TRUST**
## **Charitable Incorporated Organisation No: 1170692**
## **NOTES TO THE FINANCIAL STATEMENTS Year ended 31st March 2023**
|**Note 2**
**Income**
Grants Received
Donations
Other Sales
**Total Income**
**Expenditure**
Arts Therapists
Art Materials
Travel & Subsistence
Financial Administration
Project Administration
Project Management
Charity management
Employer Pension Costs
Supervison
Organisational & Admin costs
Staff training
Advertising & Publicity
Printing Postage & Stationery
Computer costs
Rent/Lease on Building
Insurance
Professional services (HR)
Accountancy Services
Depreciation
**Total Expenditure**
**Surplus/Deficit for the year**|**2021/2022**
**Unrestricted**
**Funds**
**Designated fund**
**Restricted**
**Funds**
**Total**
**Total**
-
-
39,355
39,355
64,208
2,053
-
-
2,053
286
29,457
12,690
-
42,147
26,220
**2022/2023**|
|---|---|
||31,510
12,690
39,355
83,555
90,714|
||20,130
-
12,480
32,610
35,022
54
-
1,878
1,932
517
119
-
-
119
196
3,929
-
50
3,979
4,404
510
-
3,134
3,644
2,023
360
-
23,580
23,940
24,132
5,560
-
300
5,860
1,500
560
-
-
560
-
143
-
2,520
2,663
-
792
-
36
829
1,062
-
-
2,360
2,360
1,100
65
-
55
120
5,565
277
-
126
403
1,415
538
-
350
889
268
357
-
1,800
2,157
2,140
543
-
-
543
533
1,554
-
-
1,554
678
1,100
-
-
1,100
500
133
-
-
133
177|
||36,724
-
48,669
85,393
81,232|
|||
||**(5,214)**
**12,690**
**(9,314)**
**(1,838)**
**9,482**|
7
## **YOUTH ARTS & HEALTH TRUST**
## **Charitable Incorporated Organisation No: 1170692 NOTES TO THE FINANCIAL STATEMENTS cont.d Year ended 31 March 2023**
|**3 Independent examination fees**
Fees payable to the independent examiner for:
Independent examination of the financial statements
Other accountancy services
**4 Staff Numbers**
Charitable activities
Governance
Administration|**2022/23**
**2021/22**
100
100
500
400|
|---|---|
||600
500|
||0.7
0.7
0
0
0.1
0.1|
||0.8
0.8|
No employees received employee benefits for the reporting period of more than £60,000
## **5 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **6 Tangible Fixed Assets**
|**Tangible Fixed Assets**||
|---|---|
||**Fixtures & Fittings**|
|**Cost**|**£**|
|As at 1 April 2022|710|
|As at 31st March 2023|710|
||710|
|**Depreciation**||
|As at 1 April 2022|532|
|Charge for the period|133|
|As at 31st March 2023|665|
|**Net Book Value**||
|As at 31st March 2023|399|
8
## **YOUTH ARTS & HEALTH TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS cont.d Year Ended 31 March 2023**
|**7 Debtors**
Trade Debtors
**8 Creditors**
Amounts falling due within one year
Trade creditors
Pension Liabilities
Tax and NI
Other Creditors|**2022/23**
**2021/22**
**£**
**£**
10,074
1,223|
|---|---|
||10,074
1,223|
||**£**
**£**
5,829
3,207
119
809
422
-|
||3,749
6,638|
## **9 Trustees Remuneration & Benefits**
During the year no trustees received any remuneration, or travel expenses (2022 - £0)
There were no related party transactions with trustees in the year
9
## **YOUTH ARTS AND HEALTH TRUST**
## **Charitable Incorporated Organisation No: 1170692 NOTES TO THE FINANCIAL STATEMENTS Year ended 31st March 2023**
## **Income & Expenditure by Fund**
|**Income**
Donations
Grants
Sales
**Total Income**
**Expenditure**
Charitable Activities
Governance
Staff costs
Operational costs
**Total Expenditure**
**Surplus/Deficit for the year**
**Balance b/f 01.04.2022**
Transfers
**Balance c/f 31.3.2023**|**Unrestricted**
**Funds**
**Designated**
**Fund**
**Restricted**
**Funds**
**Total**
**Awards for**
**All**
**Children In**
**Need**
**Community**
**Grants**
**DCF Feel**
**Good Grant**
**R2**
**DYS Space 2**
**Enterprise**
**Development**
**Fund**
**Feel Good**
**Grant**
**Like Minds**
**Project**
**Parenting**
**Group**
**(Awards for**
**All)**
**SW**
**Foundation**
**Self Heal**
2,053
-
-
-
-
-
-
-
-
-
-
-
-
2,053
-
-
-
10,490
795
7,496
1,315
9,300
-
-
9,759
-
200
39,355
29,457
12,690
-
-
-
-
-
-
-
-
-
-
-
42,147|
|---|---|
||31,510
12,690
-
10,490
795
7,496
1,315
9,300
-
-
9,759
-
200
83,555|
||25,857
-
536
7,478
1,010
5,689
-
450
140
30
1,056
-
843
43,090
2,654
-
-
-
-
-
-
-
-
-
-
-
-
2,654
5,620
-
-
2,250
1,320
1,050
735
11,565
-
8,933
3,270
-
-
34,744
2,593
-
280
520
83
171
-
206
-
12
40
1,000
-
4,905|
||36,724
-
816
10,248
2,413
6,910
735
12,222
140
8,975
4,366
1,000
843
85,393|
|||
||**(5,214)**
**12,690**
**(816)**
**242**
**(1,618)**
**586**
**580**
**(2,922)**
**(140)**
**(8,975)**
**5,393**
**(1,000)**
**(643)**
**(1,838)**|
||10,380
-
830
2,900
2,078
-
-
3,310
125
11,931
-
1,000
843
33,397
459
(14 )
(460 )
15
-|
||**5,625**
**12,690**
**-**
**3,142**
**-**
**586**
**580**
**388**
**-**
**2,956**
**5,393**
**-**
**200**
**31,559**|
## **YOUTH ARTS & HEALTH TRUST**
Charitable Incorporated Organisation 1170692
Annual Report and Financial Statements for the Year Ending 31 March 2023
## **Unaudited Accounts**
## **YOUTH ARTS & HEALTH TRUST CHARITABLE INCORPORATED ORGANISATION INFORMATION**
Charity Address: Exeter Phoenix Gandy Street Exeter EX4 3LS CIO Number 1170692 Trustees Dr Paul Gray (Chair) Vikram Mohan Ralph Hayward Sue Shaw Roisin McCay-Hines Hugh Charles Groves Matthew Owen Daniel Registered Office as above Independent Examiner Exeter Community Accounting Bankers: Lloyds Bank PO Box 1000 Andover BX1 1LT
2
## **YOUTH ARTS AND HEALTH Charitable Incorporated Organisation No: 1170692**
## **INDEPENDENT EXAMINATION REPORT**
## **For the period ended 31st March 2023**
## **Basis of independent examiner's report**
My examination was carried out in accordance with the general directions given by the Charity Commission. 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**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts with accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
- (2) to which, in my op
of the accounts to be reached.
05-Oct-23 .............................. Date ...............................................
Exeter Community Accounting
3
## **YOUTH ARTS AND HEALTH TRUST**
## **Charitable Incorporated Organisation No: 1170692**
## **Statement of Financial Activities for**
## **Year Ended 31 March 2023**
|||**2022/2023**|**2022/2023**||**2021/2022**|
|---|---|---|---|---|---|
|**Income from:**|**2** Unrestricted|Designated|Restricted|Total|Total|
||**£**|**£**|**£**|**£**|**£**|
|Donations|2,053|-|-|2,053|286|
|Grants Received|-|-|39,355|39,355|64,208|
|Charitable Activities|29,457|12,690|-|42,147|26,220|
|**Total Income**|**31,510**|**12,690**|**39,355**|**83,555**|**90,714**|
|**Expenditure on:**||||||
|Charitable Activities|25,857|-|17,233|43,090|40,844|
|Governance|2,654|-|-|2,654|1,178|
|Staff & Operational Costs|8,213|-|31,436|39,649|39,210|
|**Total Expenditure**|**36,724**|**-**|**48,669**|**85,393**|**81,232**|
|**Net Income**|**(5,214 )**|**12,690**|**(9,314 )**|**(1,838 )**|**9,482**|
|Transfers|**459**|**-**|**(459)**|**-**||
|Net movement of funds|**(4,755)**|**12,690**|**(9,773)**|**(1,838)**|**9,482**|
|**Reconciliation of funds:**||||||
|Total of funds brought forward|**10,380**|**-**|**23,017**|**33,397**|**23,915**|
|Total funds carried forward|**5,625**|**12,690**|**13,244**|**31,559**|**33,397**|
4
## **YOUTH ARTS AND HEALTH TRUST**
## **Charitable Incorporated Organisation No: 1170692**
|**BALANCE SHEET**
**as at 31 March 2023**
**Note**
**FIXED ASSETS**
Tangible
**CURRENT ASSETS**
Cash at bank and in hand
Debtors
**7**
**CURRENT LIABILITIES**
Creditors: amounts falling due
**8**
within one year
Current Liabilities
**Net Current liabilities/assets**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**FUNDS OF THE CHARITY**
Unrestricted Funds
Designated Fund
Restricted Funds
**Total funds**|**£**
**£**
**399**
**24,833**
**10,075**
**35,307**
**3,207**
**541**
**3,748**
**31,559**
**31,559**
**5,625**
**12,690**
**13,244**
**31,559**
**2022/2023**|**£**
**£**
**399**
**24,833**
**10,075**
**35,307**
**3,207**
**541**
**3,748**
**31,559**
**31,559**
**5,625**
**12,690**
**13,244**
**31,559**
**2022/2023**|**£**
**£**
**532**
**38,279**
**1,224**
**40,035**
**6,638**
**6,638**
**33,397**
**33,397**
**10,380**
**-**
**23,017**
**33,397**
**2021/2022**|**£**
**£**
**532**
**38,279**
**1,224**
**40,035**
**6,638**
**6,638**
**33,397**
**33,397**
**10,380**
**-**
**23,017**
**33,397**
**2021/2022**|
|---|---|---|---|---|
|||**31,559**||**33,397**|
|||**31,559**||**33,397**|
|||**5,625**
**12,690**
**13,244**||**10,380**
**-**
**23,017**|
|||**31,559**||**33,397**|
Signed on behalf of all the trustees
Print Name
Date
5
**YOUTH ARTS & HEALTH TRUST**
**Charitable Incorporated Organisation No: 1170692 NOTES TO THE FINANCIAL STATEMENTS**
## **Year Ended 31 March 2023**
**Accounting Policies Statement of Compliance** 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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
**Going Concern** The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
**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 the income receivable can be measured reliably.
**Resources Expended** All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
**Charitable Activities** Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
**Support Costs** Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Governance costs** These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees' meetings and reimbursed expenses.
**Tangible Fixed Assets** Individual fixed assets are initially recorded at cost. Depreciation is calculated so as to write off the cost of valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Fixtures & Fittings 25% pa straight line
**Trade debtors** Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Charity will not be able to collect all amounts due according to the original terms of the receivables.
**Trade Creditors** Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date.
**Funds** Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
**Cash and Cash Equivalent** Cash and cash equivalents comprise cash on hand 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
## **Depreciation**
Depreciation is calculated so as to write off the cost of valuation of an asset, less its residual value, over the useful life of that assist as follows:
Fixtures and fittings 25% straight line
6
## **YOUTH ARTS HEALTH TRUST**
## **Charitable Incorporated Organisation No: 1170692**
## **NOTES TO THE FINANCIAL STATEMENTS Year ended 31st March 2023**
|**Note 2**
**Income**
Grants Received
Donations
Other Sales
**Total Income**
**Expenditure**
Arts Therapists
Art Materials
Travel & Subsistence
Financial Administration
Project Administration
Project Management
Charity management
Employer Pension Costs
Supervison
Organisational & Admin costs
Staff training
Advertising & Publicity
Printing Postage & Stationery
Computer costs
Rent/Lease on Building
Insurance
Professional services (HR)
Accountancy Services
Depreciation
**Total Expenditure**
**Surplus/Deficit for the year**|**2021/2022**
**Unrestricted**
**Funds**
**Designated fund**
**Restricted**
**Funds**
**Total**
**Total**
-
-
39,355
39,355
64,208
2,053
-
-
2,053
286
29,457
12,690
-
42,147
26,220
**2022/2023**|
|---|---|
||31,510
12,690
39,355
83,555
90,714|
||20,130
-
12,480
32,610
35,022
54
-
1,878
1,932
517
119
-
-
119
196
3,929
-
50
3,979
4,404
510
-
3,134
3,644
2,023
360
-
23,580
23,940
24,132
5,560
-
300
5,860
1,500
560
-
-
560
-
143
-
2,520
2,663
-
792
-
36
829
1,062
-
-
2,360
2,360
1,100
65
-
55
120
5,565
277
-
126
403
1,415
538
-
350
889
268
357
-
1,800
2,157
2,140
543
-
-
543
533
1,554
-
-
1,554
678
1,100
-
-
1,100
500
133
-
-
133
177|
||36,724
-
48,669
85,393
81,232|
|||
||**(5,214)**
**12,690**
**(9,314)**
**(1,838)**
**9,482**|
7
## **YOUTH ARTS & HEALTH TRUST**
## **Charitable Incorporated Organisation No: 1170692 NOTES TO THE FINANCIAL STATEMENTS cont.d Year ended 31 March 2023**
|**3 Independent examination fees**
Fees payable to the independent examiner for:
Independent examination of the financial statements
Other accountancy services
**4 Staff Numbers**
Charitable activities
Governance
Administration|**2022/23**
**2021/22**
100
100
500
400|
|---|---|
||600
500|
||0.7
0.7
0
0
0.1
0.1|
||0.8
0.8|
No employees received employee benefits for the reporting period of more than £60,000
## **5 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **6 Tangible Fixed Assets**
|**Tangible Fixed Assets**||
|---|---|
||**Fixtures & Fittings**|
|**Cost**|**£**|
|As at 1 April 2022|710|
|As at 31st March 2023|710|
||710|
|**Depreciation**||
|As at 1 April 2022|532|
|Charge for the period|133|
|As at 31st March 2023|665|
|**Net Book Value**||
|As at 31st March 2023|399|
8
## **YOUTH ARTS & HEALTH TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS cont.d Year Ended 31 March 2023**
|**7 Debtors**
Trade Debtors
**8 Creditors**
Amounts falling due within one year
Trade creditors
Pension Liabilities
Tax and NI
Other Creditors|**2022/23**
**2021/22**
**£**
**£**
10,074
1,223|
|---|---|
||10,074
1,223|
||**£**
**£**
5,829
3,207
119
809
422
-|
||3,749
6,638|
## **9 Trustees Remuneration & Benefits**
During the year no trustees received any remuneration, or travel expenses (2022 - £0)
There were no related party transactions with trustees in the year
9
## **YOUTH ARTS AND HEALTH TRUST**
## **Charitable Incorporated Organisation No: 1170692 NOTES TO THE FINANCIAL STATEMENTS Year ended 31st March 2023**
## **Income & Expenditure by Fund**
|**Income**
Donations
Grants
Sales
**Total Income**
**Expenditure**
Charitable Activities
Governance
Staff costs
Operational costs
**Total Expenditure**
**Surplus/Deficit for the year**
**Balance b/f 01.04.2022**
Transfers
**Balance c/f 31.3.2023**|**Unrestricted**
**Funds**
**Designated**
**Fund**
**Restricted**
**Funds**
**Total**
**Awards for**
**All**
**Children In**
**Need**
**Community**
**Grants**
**DCF Feel**
**Good Grant**
**R2**
**DYS Space 2**
**Enterprise**
**Development**
**Fund**
**Feel Good**
**Grant**
**Like Minds**
**Project**
**Parenting**
**Group**
**(Awards for**
**All)**
**SW**
**Foundation**
**Self Heal**
2,053
-
-
-
-
-
-
-
-
-
-
-
-
2,053
-
-
-
10,490
795
7,496
1,315
9,300
-
-
9,759
-
200
39,355
29,457
12,690
-
-
-
-
-
-
-
-
-
-
-
42,147|
|---|---|
||31,510
12,690
-
10,490
795
7,496
1,315
9,300
-
-
9,759
-
200
83,555|
||25,857
-
536
7,478
1,010
5,689
-
450
140
30
1,056
-
843
43,090
2,654
-
-
-
-
-
-
-
-
-
-
-
-
2,654
5,620
-
-
2,250
1,320
1,050
735
11,565
-
8,933
3,270
-
-
34,744
2,593
-
280
520
83
171
-
206
-
12
40
1,000
-
4,905|
||36,724
-
816
10,248
2,413
6,910
735
12,222
140
8,975
4,366
1,000
843
85,393|
|||
||**(5,214)**
**12,690**
**(816)**
**242**
**(1,618)**
**586**
**580**
**(2,922)**
**(140)**
**(8,975)**
**5,393**
**(1,000)**
**(643)**
**(1,838)**|
||10,380
-
830
2,900
2,078
-
-
3,310
125
11,931
-
1,000
843
33,397
459
(14 )
(460 )
15
-|
||**5,625**
**12,690**
**-**
**3,142**
**-**
**586**
**580**
**388**
**-**
**2,956**
**5,393**
**-**
**200**
**31,559**|