Charity Registration No. 1174888 Company Registration No. CE012369 (England and Wales)
Durham Area Youth Unaudited Financial Statements For the period ending 31st March 2022
**Durham Area Youth** For the period ending 31st March 2022
## **Legal and administrative information**
**Trustees**
D Hall L Kitson J Steer V Wharton E Burns A Rosindale C Fletcher
**Company number** CE012369 **Charity number** 1174888 **Registered office** 30 Church Vale High Pittington Durham DH6 1AH
2
**Durham Area Youth** For the period ending 31st March 2022
## **Contents**
Trustees report - 4 Statement of financial activities -
Profit and loss - 5 Balance sheet - 6 Notes to the financial statements - 8
3
**Durham Area Youth** For the period ending 31st March 2022
## **Trustees report**
## **Objectives and activities**
DAY (Durham Area Youth) was set up by residents with the help and support from Parish councils to provide youth provision for local villages. To date we cover Pittington, Sherburn Hill, Sherburn Village, West Rainton, and Great Lumley. Since the withdrawal of statutory services in March 2018 most of these areas, like many others have not had any provision for young people aged 8-25 years old.
The objective of DAY is to provide the young people with:
- Recreational activities in the interests of their social welfare that are designed to
- improve their conditions and advance them in life.
- Support and activities that develop life skills, capacities, and capabilities to enable participation in society as mature and responsible individuals.
- Opportunities for community participation through healthy recreation and sports.
There is a desire that these services can be expanded to other communities within County Durham over future years, and consultations are currently underway in some areas.
## **Significant activities**
We provide services for young people primary school age up to 19+ years. We have open access, detached youth sessions currently running in 5 villages, and 1 senior school. We offer school holiday activities as part of the current governments Holiday Activity provision including physical activity and food. These sessions run across 3 community buildings as day time provision engaging with over 200 young people. In addition to centre based school holiday provision the we provide educational and fun trips as a reward and new experience for all young people to access.
Targeted projects have been carried out for our harder to reach young people such as young carers, young people with Special Educational Needs (SEN) and socially isolated young people. We also help young people with anti-bullying, employability skills, further education advice, informal education courses, and mental health & wellbeing. We work within the Gypsy, Roma, and Traveller communities providing CV development and ASDAN qualifications.
We have a Youth Forum established involving 15 young people from across all delivery areas to amplify their voice and share their views on what they and other young people would like to see as provision from the service,
We confirm that trustees have had regard to guidance issued by the Charity commission on public benefit.
4
**Durham Area Youth** For the period ending 31st March 2022
## **Achievements and performances**
This year continued to be a challenging year with on going experiences with the COVID pandemic and the pressure on services. The charity saw an increase in demand from young people and an ask to expand into new areas and develop new projects.
The funding from National Lottery was in it’s final year during 21/22, we therefore worked to secure future sustainability and funding which by March 2022 we had secured a further 3 years of funding from National Lottery starting in March 2022. This aimed to enhance the staffing structure and expand the delivery. In addition funding has been secured from Sir James Knott Trust, Durham Area Action Partnership, Ballinger Trust, Local Parish Councils, and other funders.
The return to open access sessions in 5 centres following the difficult times during the pandemic was a great success for staff. The transition back into centres with on going COVID precautions brought about additional pressures which were handled with high professionalism at all times.
Christmas 2021 saw the team involved with several local community events allowing young people to volunteer and raise awareness of the youth project. Three village Christmas Fayres had staff as Santa and elves make an appearance and young people run stalls and a raffle. The community events are extremely well attended by families and adults in the community allowing them to see the impact young people can make by volunteering.
In November 2021 work continued with the community garden in Sherburn Village led by parent and young volunteers. They removed the vegetation and cut back the trees ready for further development in the Spring.
During the power shortages following storms in 2021 staff from the youth delivery team went out into the communities and helped in any way they could. They dropped hot water and food to elderly residents, asked what was needed and did basic shopping. They raised awareness to services available and supported open access to local community centres in the villages we serve. The open centres provided a warm space and power until individual houses restored. The ability to connect with residents and utilise local networks in times of a crisis showed the resilience and connection to community that DAY now has.
Summer holidays 2021 saw the return of holiday provision following closure in 2020 due to the pandemic. Everyone welcomed being back in person rather than online or delivering distance provision. The sessions involved physical activity outdoor games, healthy eating, music, film watching and external trips. The scheme was that well attended it provided the understanding to run similar activities during other school holidays throughout the year. This additional activity was thanks to funding from Durham Area Action partnership and their Healthy Activities with Healthy Food funding grants. This funding plays a vital role in ensuring the young people we engage with are being adequately fed when they are not in education.
5
## **Durham Area Youth** For the period ending 31st March 2022
June 2021 saw the opening of a new community building in one of our core villages moving us from detached sessions to a new centre based site. Sherburn Hill Community Hub became a new weekly venue and a space for staff to use as office and meeting space. We supported the open day with staff and young people in attendance to run a stall and take part in a number of activities such as face painting, climbing wall and outdoor games.
In partnership with the Durham Miners’ Association we supported young people to engage in a Mining History project telling stories of their villages and turning it into a poem. Young people recited the poem which they wrote specially for the Gala 150[th] Anniversary. They wrote this poem with poet Rowan McCabe, and it was inspired by the question ‘How can we change the world for the better?’. The poem was called ‘In Our Paradise’ and young people read it out in front of members of the community and members of the Durham Miners’ Association. The partnership led to our Youth Forum being invited to Redhills Durham to host the elections for Chair and Vice Chair for the 21/22 Youth Forum. Young People accessed a tour of the building and did votes in a historic space with lots of local history.
We have developed strong relationships with the communities, partnering with local community groups to help deliver their fundraising activities. We have consulted and listened to our young people and communities to develop and deliver our services.
DAY have worked tirelessly throughout the year to ensure the continuity, welfare and wellbeing of the young people have been the forefront of our delivery.
The achievements and strengths that DAY have delivered over the past year have been centred to provide services and opportunities to the young people of our area. It has helped develop life skills that they will use in their future. We will continue to develop new services and expand on our current ones for the young people of our villages. DAY is an integral part of the community.
## **Financial review and reserve policy**
DAY is in a healthy financial position and is developing ongoing strategies to build up reserves and a 3-year plan on increasing unrestricted and non-based grant income is being embedded.
The financial controls have been further enhanced and strengthened over the past year. This will ensure that DAY will be in a good position to effectively manage their resources and continue to grow as an organisation. This will inevitably have a positive effect on the ability to provide exciting and relevant activities to the young people of the local communities
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## **Durham Area Youth**
## For the period ending 31st March 2022
## **Trustees**
D Hall
L Kitson J Steer V Wharton
E Burns
A Rosindale
C Fletcher
The trustees’ report was approved by the Board of Trustees:
Signed:
Trustee: Date:
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**Durham Area Youth**
For the period ending 31st March 2022
## **Statement of financial activities**
## **Income and expenditure account**
|**Notes**
**Income from:**
Donations
2
Charitable activities
3
**Total Income**
**Expenditure on:**
Charitable activities
4
**Total resources**
**expended**
Net income for year/
Net movement in
funds
Fund balances at 1
April 2021
**Fund balances at 31**
**March 2022**|**Unrestricted**
**Restricted**
**Total**
Unrestricted
Restricted
Total
**Funds**
**Funds**
Funds
Funds
**2022**
**2022**
**2022**
2021
2021
2021
**£**
**£**
**£**
**£**
**£**
**£**
1,386
-
1,386
4,927
-
4,927
9,833
132,598
142,431
13,644
129,557
143,201|
|---|---|
||11,219
132,598
143,817
18,571
129,557
148,128|
||20,454
107,740
128,194
4,500
114,707
119,207|
||20,454
107,740
128,194
4,500
114,707
119,207|
||(9,235)
24,858
15,624
14,071
14,850
28,921
16,370
70,519
86,889
2,299
55,669
57,968|
||7,135
95,377
102,512
16,370
70,519
86,889|
The statement of financial activities includes activities all gains and losses recognised in the year.
All income and expenditure derive from continuing operations.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
8
For the period ending 31st March 2022
## **Durham Area Youth**
## **Balance Sheet**
|**Notes**
**Fixed assets**
Tangible fixed assets
6
**Current assets**
Debtors
7
Stock
8
Cash at bank and in hand
**Creditors: amounts falling due within one year**
9
**Net current assets**
**Total assets less current liabilities**
**Creditors: amounts falling due after more than**
**one year**
**Net assets**
**Income funds**
Restricted funds
Unrestricted funds|**2022**
**£**
470
1,801
102,019|**£**
1,956
102,512|**2021**
**£**
1,011
1,551
85,683|**£**
1,388
86,889|
|---|---|---|---|---|
||104,290
(3,734)||88,244
(2,743)||
||||||
|||102,512
-||86,889
-|
||||||
|||102,512||86,889|
|||7,135
95,377||70,519
16,370|
|||102,512||86,889|
9
**Durham Area Youth**
For the period ending 31st March 2022
## **Balance Sheet (continued)**
The charitable company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2022.
The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small company’s regime.
The financial statements were approved by the Trustees on .........................
.............................
## **Trustee:**
## **Company Registration No. CE012369**
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**Durham Area Youth** For the period ending 31st March 2022
## **Notes to the financial statements**
## **1 Accounting policies**
## **Company information**
Durham Area Youth is a Charity Incorporated Organisation incorporated in England and Wales. The registered office is 30 Church Vale, High Pittington, Durham, DH6 1AH
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's the Companies Act 2006 and "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 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
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**Durham Area Youth** For the period ending 31st March 2022
## **Notes to the financial statements (continued)**
## **1.4 Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.
## **1.5 Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Computer Equipment 20% reducing balance Fixtures and fittings 20% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in net income/(expenditure) for the year.
## **1.7 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
12
**Durham Area Youth**
For the period ending 31st March 2022
## **Notes to the financial statements (continued)**
## **1.8 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.9 Taxation**
The charity is exempt from corporation tax on its charitable activities.
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**Durham Area Youth** For the period ending 31st March 2022
## **Notes to the financial statements (continued)**
## **2 Donations and Legacies**
|Donations and gifts|**Unrestricted**
**Restricted**
**Total**
Unrestricted
Restricted
Total
**Funds**
**Funds**
Funds
Funds
**2022**
**2022**
**2022**
2021
2021
2021
**£**
**£**
**£**
£
£
£
1,386
-
1,386
4,927
-
4,927|
|---|---|
||1,386
-
1,386
4,927
-
4,927|
## **3 Charitable activities: Income**
|Other
Ballinger
CDCF
Durham AAP
Durham County Council
HMRC
National Lottery
Sherburn Parish Council
Sir James Knott
Grants received|**Unrestricted**
**Restricted**
**Total**
Unrestricted
Restricted
Total
**Funds**
**Funds**
Funds
Funds
**2022**
**2022**
**2022**
2021
2021
2021
**£**
**£**
**£**
£
£
£
9,833
-
9,833
2,798
-
2,798
-
9,080
9,080
-
-
-
-
5,000
5,000
-
-
-
-
3,000
3,000
-
-
-
-
6,392
6,392
-
-
-
-
470
470
-
-
-
-
72,938
72,938
-
-
-
-
6,000
6,000
-
-
-
-
29,719
29,719
-
-
-
-
-
-
10,846
129,557
140,403|
|---|---|
||9,833
132,598
142,431
13,644
129,557
143,201|
14
## **Durham Area Youth**
For the period ending 31st March 2022
## **Notes to the financial statements (continued)**
## **4 Charitable activities: Expenses**
|Cost of sales
Session costs
Subscriptions
Employee cost
Rent and rates
Third party services
Office costs
Insurance
Depreciation
General expenses
Training
Accountancy
Legal and professional
Marketing
Travel
**Analysis by funds**
Unrestricted funds
Restricted funds|**Charitable**
**Activities**
**2022**
**£**
5,100
2,674
373
105,552
3,080
-
253
603
488
507
1,050
500
4,189
-
3,825
128,194
2,488
125,706
128,194|**Charitable**
**Activities**
**2021**
**£**
14,006
5,610
106
94,740
1,235
1,046
202
601
347
149
665
500
-
-
-|
|---|---|---|
|||119,207|
|||4,500
114,707|
|||119,207|
## **5 Employees**
Average number of employees: 2022: 6 2021: 7
15
## **Durham Area Youth**
For the period ending 31st March 2022
## **Notes to the financial statements (continued)**
## **6 Tangible Assets**
|**Cost**
At 1 April 2021
Additions
At 31 March 2022
**Depreciation**
At 1 April 2021
Charged during year
At 31 March 2022
**Carrying amount**
At 31 March 2022
At 31 March 2021|**Computer**
**Equipment**
**£**
879
-
879
171
141
312
567
708|**Fixtures**
**& Fittings**
**£**
856
1,056
1,912
176
347
523
1,389
680|**Total**
**£**
1,735
1,056|
|---|---|---|---|
||||2,791|
||||347
488|
||||835|
||||1,956|
||||1,388|
## **7 Debtors**
|**Amounts due within 1 year**
Trade debtors
Other debtors|**2022**
**£**
470
-
470|**2021**
**£**
1,011
-|
|---|---|---|
|||1,011|
|**8 Stock**
**Stock valuation**
Stock|**2022**
**£**
1,801
1,801|**2021**
**£**
1,551|
|---|---|---|
|||1,551|
16
## **Durham Area Youth**
For the period ending 31st March 2022
## **Notes to the financial statements (continued)**
## **9 Creditors: amounts falling due within 1 year**
|**Amounts due within 1 year**
Trade creditors
Other creditors
Other taxation and social security
Accruals and deferred income|**2022**
**£**
114
2,152
968
500
3,734|**2021**
**£**
440
356
1,447
500|
|---|---|---|
|||2,743|
17