Welcome to Durham City Youth Project’s Annual Report and Financial Statements.
For over 90 years, Durham City Youth Project has been supporting children and young people across our community, providing trusted spaces, positive opportunities and support to help young people thrive.
Our Annual Report showcases the people, activities and services that make our work possible. From open-access youth clubs, outreach and detached youth work, to activities and opportunities that help young people build confidence, develop skills and make positive connections, our work is about putting young people at the heart of everything we do.
Durham Healthy Minds counselling service provides free, confidential support to young people experiencing difficulties with their mental health and wellbeing. Alongside our wider youth work, this enables us to respond to the changing needs of young people and ensure that those who need additional support can access it.
The financial statements that follow provide the formal financial picture of our charity. Behind every figure is an opportunity to support a young person, provide a safe space, deliver an activity, offer someone a listening ear or help a young person reach their potential.
We are extremely grateful to our funders, partners, volunteers, staff, trustees and supporters whose commitment enables us to continue this important work.
We hope you enjoy finding out more about Durham City Youth Project and the difference we make.
To view DCYP’s Annual Report 2026 click the following link:
https://heyzine.com/flip-book/a263a46841.html
Charity Registration Number: 1173498
Durham City Youth Project
Financial Statements
For the Year Ending
31 March 2026
JANE ASCROFT ACCOUNTANCY LIMITEDASCROFT ACCOUNTANCY LIMITED Chartered accountants
Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT
Durham City Youth Project
Financial Statements
Year Ended 31 March 2026
| Page | |
|---|---|
| Trustees' Annual Report | 1 |
| Independent Examiner's Report to the Trustees | 5 |
| Statement of Financial Activities | 6 |
| Statement of Financial Position | 7 |
| Notes to the Financial Statements | 8 |
| The Following Pages Do Not Form Part of the Financial Statements | |
| Detailed Statement of Financial Activities | 20 |
Durham City Youth Project
Trustees' Annual Report
Year Ended 31 March 2026
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2026.
Objectives and Activities
The objects of the charity are to advance in life and help young people living in Durham City (and the surrounding area) through: (a) the provision of recreational and leisure time activities provided in the interest of social welfare, designed to improve their conditions of life; (b) providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.
The project aims to provide experiences and opportunities both social and educational to young people who are deemed to be disadvantaged and prone to "at risk" behaviour. DCYP supports young people from all areas of County Durham and helps to develop their social and emotional capabilities.
Achievements and Performance
Durham City Youth Project (DCYP) has continued to provide vital youth work, early intervention and positive opportunities for children and young people across County Durham. The charity remains committed to delivering free, safe and accessible provision for young people who may otherwise have limited access to trusted adults, emotional support, informal education and opportunities outside their local communities.
During the year, DCYP delivered 351 sessions, providing 6,821 contact hours of youth work and support and working with 721 individual young people. For a small, locally rooted charity, this represents a significant level of delivery and demonstrates the continued need for consistent, community-based youth work.
DCYP's work has included weekly open-access youth clubs, targeted support, detached and outreach work, counselling, offsite activities, residential opportunities and mobile sexual health outreach. This broad offer enables the charity to respond to needs including poverty, isolation, low confidence, poor mental health, limited aspirations, risk-taking behaviour and lack of access to positive activities.
A key achievement during the year has been the continued strengthening of youth club provision. With support from funders, DCYP invested in high-quality resources including podcasting equipment, DJ equipment, sports resources, gaming equipment and creative activities. These have helped increase engagement, particularly with young people who may not respond to traditional youth work activities, while creating opportunities to build confidence, learn skills and express themselves.
1
Durham City Youth Project
Trustees' Annual Report (continued)
Year Ended 31 March 2026
The charity has also benefited from the addition of a minibus, significantly improving access to trips, residentials and offsite opportunities. This is particularly important for young people affected by poverty, rural isolation or limited family transport, helping them try new things, develop independence, build resilience and broaden their horizons.
A further development has been the introduction of a dedicated Youth Voice session, giving young people a more structured opportunity to share their views, influence provision and take an active role in shaping the Project. This builds on DCYP's existing approach of listening to young people through feedback, discussion and consultation. Young people's views have directly influenced activities, resources, trips and session development, including the introduction of an additional night at Wheatley Hill.
DCYP's counselling and wellbeing support has continued to provide important early help for young people experiencing anxiety, low mood, family difficulties, low confidence and wider emotional challenges. The Sexual Health Mobile Unit has also continued to deliver accessible advice, education and C-Card provision across County Durham, supporting young people to make informed and safer choices.
Partnership working remains central to DCYP's success. The charity has worked with Durham County Council, Public Health, Durham University, Sunderland University, local community venues, schools, other youth projects, funders and voluntary sector partners to strengthen opportunities for young people and avoid duplication.
The year has also brought challenges. Demand for youth work, mental health support and safe spaces remains high, while funding is increasingly competitive and costs, including room and hall hire, have continued to rise. The charity experienced staffing pressures following the departure of a youth worker, and recruitment has been difficult, reflecting wider challenges across the sector. DCYP also changed banking arrangements and moved their accounting software to QuickBooks during the year. While this created additional administrative pressure, it was a positive step that will strengthen financial systems, improve reporting and support more effective financial management.
Despite these challenges, DCYP enters the next financial year in a stable position. This reflects careful financial management, successful fundraising and the continued support of funders and partners. Trustees remain mindful of the need to secure sustainable income, particularly for core staffing and long-term youth work provision, but are confident that the charity is well placed to continue delivering high-quality support for young people.
The Trustees would like to thank the staff team, sessional workers, volunteers, funders, partners, parents and carers who have supported the charity throughout the year. Most importantly, the Trustees would like to recognise the young people who continue to attend, take part, share their views and help shape the future of Durham City Youth Project.
The Trustees remain committed to ensuring the Project continues to provide safe, inclusive and high-quality youth work that helps young people build confidence, improve wellbeing, develop skills and access opportunities that may otherwise be unavailable to them.
2
Durham City Youth Project
Trustees' Annual Report (continued)
Year Ended 31 March 2026
Financial Review
Income for the year was £295,589 (2025 - £176,836) and expenditure was £212,408 (2025 - £193,628) giving a surplus of £83,181 (2025 - Deficit of £16,792).
At 31 March 2026 net assets were £214,442 (2025 - £131,261) of which £42,135 (2025 - £16,372) were held in restricted funds, £104,509 (£87,198) were held in designated funds and reserves were £67,798 (2025 - £27,691).
Structure, Governance and Management
The charity is a Charitable Incorporated Organisation (Foundation model) and was registered with the Charity Commission on 20th June 2017.
Reference and Administrative Details
Registered charity name Durham City Youth Project Charity registration number 1173498 Principal office Framwellgate Moor Youth and Community Association Front Street Durham DH1 5BL
The Trustees
Alex Taylor (Chair) Elizabeth Pears (Appointed 13 October 2025) Rachael Perry (Appointed 13 October 2025) Don Irving Kenneth Gates Aurelia Smith Rick Johnston Susan McNeil Independent Examiner Jane Ascroft FCA MA (Cantab) Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT
3
Durham City Youth Project
Trustees' Annual Report (continued)
Year Ended 31 March 2026
The trustees' annual report was approved on 28[th] May 2026 and signed on behalf of the board of trustees by:
Alex Taylor (Chair) Trustee
4
Durham City Youth Project
Independent Examiner's Report to the Trustees of Durham City Youth Project
Year Ended 31 March 2026
I report to the trustees on my examination of the financial statements of Durham City Youth Project ('the charity') for the year ended 31 March 2026.
Responsibilities and Basis of Report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements 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.
Jane Ascroft FCA MA (Cantab) Independent Examiner
Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT
5
Durham City Youth Project
Statement of Financial Activities
Year Ended 31 March 2026
| 2026 | 2025 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 100 | 240,873 | 240,973 | 124,270 |
| Charitable activities | 5 | 52,350 | – | 52,350 | 52,222 |
| Investment income | 6 | 1,795 | – | 1,795 | – |
| Other income | 7 | 471 | – | 471 | 344 |
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| Total income | 54,716 | 240,873 | 295,589 | 176,836 | |
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| Expenditure | |||||
| Expenditure on charitable activities | 8,9 | 63,007 | 149,401 | 212,408 | 193,628 |
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| Total expenditure | 63,007 | 149,401 | 212,408 | 193,628 | |
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| Net income/(expenditure) | (8,291) | 91,472 | 83,181 | (16,792) | |
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| Transfers between funds | 65,709 | (65,709) | – | – | |
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| Net movement in funds | 57,418 | 25,763 | 83,181 | (16,792) | |
| Reconciliation of funds | |||||
| Total funds brought forward | 114,889 | 16,372 | 131,261 | 148,053 | |
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| Total funds carried forward | 172,307 | 42,135 | 214,442 | 131,261 | |
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The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 8 to 18 form part of these financial statements.
6
Durham City Youth Project
Statement of Financial Position
31 March 2026
| 2026 | 2025 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed Assets | |||
| Tangible fixed assets | 15 | 89,649 | 43,559 |
| Current Assets | |||
| Debtors | 16 | 14,741 | – |
| Cash at bank and in hand | 116,498 | 87,702 | |
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| 131,239 | 87,702 | ||
| Creditors: amounts falling due within one year | 17 | 6,446 | – |
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| Net Current Assets | 124,793 | 87,702 | |
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| Total Assets Less Current Liabilities | 214,442 | 131,261 | |
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| Net Assets | 214,442 | 131,261 | |
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| Funds of the Charity | |||
| Restricted funds | 42,135 | 16,372 | |
| Unrestricted funds | 172,307 | 114,889 | |
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| Total charity funds | 18 | 214,442═════════ |
131,261═════════ |
These financial statements were approved by the board of trustees and authorised for issue on 28 May 2026, and are signed on behalf of the board by:
Alex Taylor (Chair) Trustee
The notes on pages 8 to 18 form part of these financial statements.
7
Durham City Youth Project
Notes to the Financial Statements
Year Ended 31 March 2026
1. General Information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Framwellgate Moor Youth and Community Association, Front Street, Durham, DH1 5BL.
2. Statement of Compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going Concern
There are no material uncertainties about the charity’s ability to continue.
Judgements and Key Sources of Estimation Uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The trustees consider that there are no significant estimates or judgements affecting these financial statements.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
8
Durham City Youth Project
Notes to the Financial Statements (continued)
Year Ended 31 March 2026
3. Accounting Policies (continued)
Income
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
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income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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legacy income is recognised when receipt is probable and entitlement is established.
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income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
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income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
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expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
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expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
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other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible Assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
9
Durham City Youth Project
Notes to the Financial Statements (continued)
Year Ended 31 March 2026
3. Accounting Policies (continued)
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Motor vehicles - 25% reducing balance IT Equipment - 33% straight line
Impairment of Fixed Assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial Instruments
The charity only has financial assets and 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.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.
Cash at Bank and in Hand
Cash at bank and cash 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.
Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.
4. Donations and Legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2026 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 100 | – | 100 |
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Durham City Youth Project
Notes to the Financial Statements (continued)
Year Ended 31 March 2026
4. Donations and Legacies (continued)
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2026 | |
| £ | £ | £ | |
| Grants | |||
| Ballinger Trust | – | 15,000 | 15,000 |
| Children In Need | – | 24,870 | 24,870 |
| Sir James Knott Trust | – | 9,900 | 9,900 |
| Masonic Charitable Trust | – | 5,000 | 5,000 |
| Point North | – | 19,738 | 19,738 |
| KFC | – | 3,000 | 3,000 |
| Garfield Weston Foundation | – | 25,000 | 25,000 |
| Shakespeare Temperance Trust | – | 2,350 | 2,350 |
| Wheatley Hill Parish Council | – | 6,500 | 6,500 |
| Better Youth Spaces | – | 61,959 | 61,959 |
| Durham City Neighbourhood | – | 4,500 | 4,500 |
| Henry Smith | – | 5,700 | 5,700 |
| Million Hours | – | 27,623 | 27,623 |
| National Lottery Community Fund | – | 19,069 | 19,069 |
| T & W Com Foundation DHM | – | 4,958 | 4,958 |
| Other smaller grants (<£2,000) | – | 5,706 | 5,706 |
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| 100 | 240,873 | 240,973 | |
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11
Durham City Youth Project
Notes to the Financial Statements (continued)
Year Ended 31 March 2026
4. Donations and Legacies (continued)
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Grants | |||
| Ballinger Trust | – | 15,000 | 15,000 |
| Children In Need | – | 23,187 | 23,187 |
| Sir James Knott Trust | – | 9,900 | 9,900 |
| Masonic Charitable Trust | – | 5,000 | 5,000 |
| Point North | – | 11,731 | 11,731 |
| Garfield Weston Foundation | – | 25,000 | 25,000 |
| Mid Durham AAP | – | 8,660 | 8,660 |
| NCS | – | 6,250 | 6,250 |
| We Are Family - DCC Neighbourhood Budget | – | 5,750 | 5,750 |
| Wheatley Hill Parish Council | – | 6,500 | 6,500 |
| Other smaller grants (<£2,000) | – | 7,292 | 7,292 |
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| – | 124,270 | 124,270 | |
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5. Charitable Activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2026 | Funds | 2025 | |
| £ | £ | £ | £ | |
| Sexual Health Mobile Unit | 52,030 | 52,030 | 52,030 | 52,030 |
| Other income from charitable activities | 320 | 320 | 192 | 192 |
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| 52,350 | 52,350 | 52,222 | 52,222 | |
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6. Investment Income
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2026 | Funds | 2025 | |
| £ | £ | £ | £ | |
| Bank interest receivable | 1,795 | 1,795 | – | – |
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|
| Other Income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2026 | Funds | 2025 | |
| £ | £ | £ | £ | |
| Other income | 471 | 471 | 344 | 344 |
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7. Other Income
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Durham City Youth Project
Notes to the Financial Statements (continued)
Year Ended 31 March 2026
8. Expenditure on Charitable Activities by Fund Type
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2026 | |
| £ | £ | £ | |
| Expenditure on charitable activities | – | 29,017 | 29,017 |
| Support costs | 63,007 | 120,384 | 183,391 |
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| 63,007 | 149,401 | 212,408 | |
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|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Expenditure on charitable activities | 22,600 | 2,643 | 25,243 |
| Support costs | 14,537 | 153,848 | 168,385 |
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|
| 37,137 | 156,491 | 193,628 | |
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| 9. | Expenditure on Charitable Activities by Activity Type | Expenditure on Charitable Activities by Activity Type | |||
|---|---|---|---|---|---|
| Activities | |||||
| undertaken | Total funds | Total fund | |||
| directly Support costs | 2026 | 2025 | |||
| £ | £ | £ | £ | ||
| Expenditure on charitable activities | 29,017 | 182,551 | 211,568 | 193,278 | |
| Governance costs | – | 840 | 840 | 350 | |
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| 29,017 | 183,391 | 212,408 | 193,628 | ||
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| 10. | Net Income/(Expenditure) | ||||
| Net income/(expenditure) is stated after | charging/(crediting): | ||||
| 2026 | 2025 | ||||
| £ | £ | ||||
| Depreciation of tangible fixed assets | 13,463 | 14,520 | |||
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| 11. | Independent Examination Fees | ||||
| 2026 | 2025 | ||||
| £ | £ | ||||
| Fees payable to the independent examiner for: | |||||
| Independent examination of the financial statements | 840 | 350 | |||
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| 12. | Staff Costs | ||||
| The total staff costs and employee benefits for the reporting | period are analysed as | follows: | |||
| 2026 | 2025 | ||||
| £ | £ | ||||
| Wages and salaries | 143,237 | 135,770 | |||
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| The average head count of employees during the year was | 14 (2025: | 14). |
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Durham City Youth Project
Notes to the Financial Statements (continued)
Year Ended 31 March 2026
12. Staff Costs (continued)
No employee received employee benefits of more than £60,000 during the year (2025: Nil).
13. Trustee Remuneration and Expenses
Trustees received neither remuneration nor expenses during the current or previous year.
14. Transfers Between Funds
During the year £65,709 was transferred from restricted to unrestricted funds. This comprised:
| 2026 | |
|---|---|
| £ | |
| Capital assets purchased using restricted funds | 59,553 |
| Contributions to overheads | 6,156 |
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| 65,709 | |
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15. Tangible Fixed Assets
| Motor | |||
|---|---|---|---|
| vehicles IT Equipment | Total | ||
| £ | £ | £ | |
| Cost | |||
| At 1 April 2025 | 77,439 | – | 77,439 |
| Additions | 52,951 | 6,602 | 59,553 |
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| At 31 March 2026 | 130,390 | 6,602 | 136,992 |
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|
| Depreciation | |||
| At 1 April 2025 | 33,880 | – | 33,880 |
| Charge for the year | 13,096 | 367 | 13,463 |
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| At 31 March 2026 | 46,976 | 367 | 47,343 |
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| Carrying amount | |||
| At 31 March 2026 | 83,414 | 6,235 | 89,649 |
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| At 31 March 2025 | 43,559 | – | 43,559 |
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| Debtors | |||
| 2026 | 2025 | ||
| £ | £ | ||
| Prepayments and accrued income | 14,741 | – | |
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16. Debtors
14
Durham City Youth Project
Notes to the Financial Statements (continued)
Year Ended 31 March 2026
17. Creditors: amounts falling due within one year
| 2026 | 2025 | |
|---|---|---|
| £ | £ | |
| Trade creditors | 2,279 | – |
| Accruals and deferred income | 1,364 | – |
| Social security and other taxes | 2,803 | – |
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| 6,446 | – | |
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18. Analysis of Charitable Funds
Unrestricted funds
| Unrestricted funds | ||||||
|---|---|---|---|---|---|---|
| At | At 31 | March | ||||
| 1 April 2025 | Income | Expenditure | Transfers | 2026 | ||
| £ | £ | £ | £ | £ | ||
| General funds | 27,691 | 2,686 | 7,414 | 30,007 | 67,798 | |
| Capital Fund | 43,559 | – | (13,463) | 59,553 | 89,649 | |
| Sexual Health Mobile | ||||||
| Clinic | 30,668 | 52,030 | (47,838) | (20,000) | 14,860 | |
| Bus funding | 4,594 | – | (4,418) | (176) | – | |
| Youthworker Offsite | ||||||
| Activities | 3,727 | – | (4,185) | 458 | – | |
| Youthworker Salaries | 4,201 | – | – | (4,201) | – | |
| Counselling General | ||||||
| Costs | 449 | – | (517) | 68 | – | |
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| 114,889 | 54,716 | (63,007) | 65,709 | 172,307 | ||
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| At | At | 31 March | ||||
| 1 April 2024 | Income | Expenditure | Transfers | 2025 | ||
| £ | £ | £ | £ | £ | ||
| General funds | 27,383 | 536 | (38) | (190) | 27,691 | |
| Capital Fund | 58,079 | – | (14,520) | – | 43,559 | |
| Sexual Health Mobile | ||||||
| Clinic | – | 52,030 | (22,105) | 743 | 30,668 | |
| Bus funding | – | – | (474) | 5,068 | 4,594 | |
| Youthworker Offsite | ||||||
| Activities | – | – | – | 3,727 | 3,727 | |
| Youthworker Salaries | – | – | – | 4,201 | 4,201 | |
| Counselling General | ||||||
| Costs | – | – | – | 449 | 449 | |
──────── |
──────── |
──────── |
──────── |
───────── |
||
| 85,462 | 52,566 | (37,137) | 13,998 | 114,889 | ||
════════ |
════════ |
════════ |
════════ |
═════════ |
15
Durham City Youth Project
Notes to the Financial Statements (continued)
Year Ended 31 March 2026
18. Analysis of Charitable Funds (continued)
Restricted funds
| Restricted funds | |||||
|---|---|---|---|---|---|
| At 1 April | At 31 March | ||||
| 2025 | Income | Expenditure | Transfers | 2026 | |
| £ | £ | £ | £ | £ | |
| Wheatley Hill Parish Council | – | 6,500 | (5,572) | (928) | – |
| KEY+ | – | – | – | – | – |
| Million Hours | – | 27,623 | (27,623) | – | – |
| Children In Need | 2,804 | 24,870 | (24,094) | – | 3,580 |
| AAP Healthy Relationship | |||||
| Program | 1,600 | – | (1,400) | (200) | – |
| Masonic Charitable Trust | – | 5,000 | (4,650) | (350) | – |
| CDCF County Culture | 320 | – | (320) | – | – |
| CDCF Healthy Minds | 1,686 | – | (2,165) | 479 | – |
| CDCF REG Windpower | 834 | – | (984) | 150 | – |
| Co-op Counselling | 500 | – | – | (500) | – |
| Key Fund | (396) | 1,114 | – | (79) | 639 |
| Sir James Knott | 7,324 | 9,900 | (8,618) | – | 8,606 |
| Tesco Stronger Starts | 889 | – | (888) | (1) | – |
| Seaham Town Council | 43 | – | (103) | 60 | – |
| Scholefield Trust | 444 | – | (424) | (20) | – |
| Garfield Weston Foundation | – |
25,000 | (24,782) | – | 218 |
| Ballinger Trust | – | 15,000 | (14,988) | (12) | – |
| One to One Resources | 324 | – | (265) | (59) | – |
| Better Youth Spaces - Bus | – | 53,122 | – | (53,122) | – |
| Better Youth Spaces - | |||||
| Equipment | – | 8,837 | (2,111) | (6,726) | – |
| Co-Op Mental Health | – | 1,779 | – | (1,779) | – |
| Durham City | |||||
| Neighbourhood | – | 4,500 | (3,142) | – | 1,358 |
| Fram Parish Council | – | 500 | (500) | – | – |
| Groundworks - Outdoor | |||||
| Activity | – | 338 | – | (338) | – |
| Henry Smith | – | 5,700 | (5,772) | 72 | – |
| KFC | – | 3,000 | (892) | – | 2,108 |
| Mindful Melodies (Karbon | |||||
| Homes) | – | 1,975 | – | – | 1,975 |
| National Lottery Community | |||||
| Fund | – | 19,069 | (5,290) | – | 13,779 |
| Point North (Bookkeeping) | – | 6,455 | (2,951) | – | 3,504 |
| Point North (Aggression | |||||
| Sessions) | – | 1,100 | (763) | – | 337 |
| Point North (NHS Health | |||||
| Improvement Fund) | – | 7,303 | (2,081) | – | 5,222 |
| Point North (Trimdon | |||||
| Windfarm) | – | 4,880 | (4,781) | (99) | – |
| Shakespeare Temperance | |||||
| Trust | – | 2,350 | (93) | (2,257) | – |
| T & W Com Foundation | |||||
| DHM | – | 4,958 | (4,149) | – | 809 |
──────── |
───────── |
───────── |
──────── |
──────── |
|
| 16,372 | 240,873 | (149,401) | (65,709) | 42,135 | |
════════ |
═════════ |
═════════ |
════════ |
════════ |
16
Durham City Youth Project
Notes to the Financial Statements (continued)
Year Ended 31 March 2026
18. Analysis of Charitable Funds (continued)
| At | At 31 March | ||||
|---|---|---|---|---|---|
| 1 April 2024 | Income | Expenditure | Transfers | 2025 | |
| £ | £ | £ | £ | £ | |
| CDCF Organisational | |||||
| Sustainability | 9,996 | – | (9,996) | – | – |
| Rothley Trust | 1,000 | 1,000 | (1,562) | (438) | – |
| Bus funding | 4,718 | – | – | (4,718) | – |
| Bus graphics | 350 | – | – | (350) | – |
| Sexual Health Mobile | |||||
| Unit | 639 | – | – | (639) | – |
| Postcode Lottery | |||||
| Counselling | 18,961 | – | (18,408) | (553) | – |
| Wheatley Hill Parish | |||||
| Council | 1 | – | (1) | – | – |
| KEY+ | 250 | – | (250) | – | – |
| Million Hours | 252 | – | (252) | – | – |
| Banks Family Fund | 500 | 250 | (118) | (632) | – |
| Corporate Sponsorship | 500 | 250 | (453) | (297) | – |
| CDCF Counselling Core | |||||
| Costs | 872 | – | (872) | – | – |
| We Are Family (DCC | |||||
| NB) | 3,000 | – | (3,000) | – | – |
| Albert Hall Trust | 4,000 | – | (4,000) | – | – |
| Trailblazer Youth | |||||
| Services | 4,449 | – | (248) | (4,201) | – |
| Children In Need | 6,103 | 23,187 | (26,486) | – | 2,804 |
| Netherton Park Trust | 7,000 | – | (7,000) | – | – |
| AAP Healthy | |||||
| Relationship Program | – | – | – | 1,600 | 1,600 |
| Masonic Charitable | |||||
| Trust | – | 5,000 | (5,000) | – | – |
| CDCF County Culture | – | 1,850 | (1,530) | – | 320 |
| CDCF Healthy Minds | – | 4,881 | (3,195) | – | 1,686 |
| CDCF REG Windpower | – | 5,000 | (4,166) | – | 834 |
| Co-op Counselling | – | 500 | – | – | 500 |
| Key Fund | – | 221 | (688) | 72 | (395) |
| Sir James Knott | – | 9,900 | (2,576) | – | 7,324 |
| Tesco Stronger Starts | – | 1,013 | (124) | – | 889 |
| Seaham Town Council | – | 500 | (458) | – | 42 |
| Scholefield Trust | – | 950 | (506) | – | 444 |
| Wheatley Hill 2024 | – | 6,500 | (6,500) | – | – |
| Souter Charitable Trust | – | 2,000 | (837) | (1,163) | – |
| Garfield Weston | |||||
| Foundation | – | 25,000 | (25,000) | – | – |
| Mid Durham AAP + NB | – | 8,660 | (8,660) | – | – |
| NCS | – | 6,250 | (3,571) | (2,679) | – |
| We Are Family (DCC | |||||
| Neighbourhood Budget) | – | 5,750 | (6,250) | 500 | – |
| Ballinger Trust | – | 15,000 | (14,500) | (500) | – |
| One to One Resources | – | 608 | (284) | – | 324 |
──────── |
───────── |
───────── |
──────── |
──────── |
|
| 62,591 | 124,270 | (156,491) | (13,998) | 16,372 |
|
════════ |
═════════ |
═════════ |
════════ |
════════ |
17
Durham City Youth Project
Notes to the Financial Statements (continued)
Year Ended 31 March 2026
19. Analysis of Net Assets Between Funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2026 | |
| £ | £ | £ | |
| Tangible fixed assets | 89,649 | – | 89,649 |
| Current assets | 89,104 | 42,135 | 131,239 |
| Creditors less than 1 year | (6,446) | – | (6,446) |
───────── |
──────── |
───────── |
|
| Net assets | 172,307 | 42,135 | 214,442 |
═════════ |
════════ |
═════════ |
|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Tangible fixed assets | 43,559 | – | 43,559 |
| Current assets | 71,330 | 16,372 | 87,702 |
| Creditors less than 1 year | – | – | – |
───────── |
──────── |
───────── |
|
| Net assets | 114,889 | 16,372 | 131,261 |
═════════ |
════════ |
═════════ |
18
Durham City Youth Project
Management Information
Year Ended 31 March 2026
The Following Pages Do Not Form Part of the Financial Statements.
19
Durham City Youth Project
Detailed Statement of Financial Activities
Year Ended 31 March 2026
| 2026 | 2025 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Donations | 100 | – |
| Ballinger Trust | 15,000 | 15,000 |
| Children In Need | 24,870 | 23,187 |
| Sir James Knott Trust | 9,900 | 9,900 |
| Masonic Charitable Trust | 5,000 | 5,000 |
| Point North | 19,738 | 11,731 |
| KFC | 3,000 | – |
| Garfield Weston Foundation | 25,000 | 25,000 |
| Shakespeare Temperance Trust | 2,350 | – |
| Mid Durham AAP | – | 8,660 |
| NCS | – | 6,250 |
| We Are Family (DCC Neighbourhood Budget) | – | 5,750 |
| Wheatley Hill Parish Council | 6,500 | 6,500 |
| Better Youth Spaces | 61,959 | – |
| Durham City Neighbourhood | 4,500 | – |
| Henry Smith | 5,700 | – |
| Million Hours | 27,623 | – |
| National Lottery Community Fund | 19,069 | – |
| T & W Com Foundation DHM | 4,958 | – |
| Other smaller grants (<£2,000) | 5,706 | 7,292 |
───────── |
───────── |
|
| 240,973 | 124,270 | |
───────── |
───────── |
|
| Charitable activities | ||
| Sexual Health Mobile Unit | 52,030 | 52,030 |
| Other income from charitable activities | 320 | 192 |
──────── |
──────── |
|
| 52,350 | 52,222 | |
──────── |
──────── |
|
| Investment income | ||
| Bank interest receivable | 1,795 | – |
─────── |
──── |
|
| Other income | ||
| Other income | 471 | 344 |
──── |
──── |
|
───────── |
───────── |
|
| Total income | 295,589 | 176,836 |
═════════ |
═════════ |
20
Durham City Youth Project
Detailed Statement of Financial Activities (continued)
Year Ended 31 March 2026
| 2026 | 2025 | |
|---|---|---|
| £ | £ | |
| Expenditure on charitable activities | ||
| Activities undertaken directly | ||
| Activities | 22,746 | 21,023 |
| Transport | 3,065 | 3,755 |
| Training | 3,206 | 465 |
──────── |
──────── |
|
| 29,017 | 25,243 | |
──────── |
──────── |
|
| Support costs | ||
| Wages | 143,237 | 135,770 |
| Rent | 3,488 | 3,379 |
| Insurance | 2,604 | 1,183 |
| Bus maintenance and insurance | 1,553 | 1,978 |
| Legal and professional fees | 7,073 | 1,467 |
| IT and telephone costs | 1,668 | 2,579 |
| Postage and stationery | 608 | 481 |
| Depreciation | 13,463 | 14,520 |
| Sundry costs | 3,161 | 524 |
| Licenses and subscriptions | 1,342 | 6,154 |
| Travel and mileage | 2,603 | – |
| Expensed equipment | 1,751 | – |
───────── |
───────── |
|
| 182,551 | 168,035 | |
───────── |
───────── |
|
| Governance costs | ||
| Accountancy fees | 840 | 350 |
──── |
──── |
|
───────── |
───────── |
|
| Total expenditure | 212,408 | 193,628 |
═════════ |
═════════ |
|
───────── |
───────── |
|
| Net income/(expenditure) | 83,181 | (16,792) |
═════════ |
═════════ |
21