Charity Regisliab"on No. 1174888
Company Registrat￿n No. CE012369 IEngJaTrJ and Wales)
Durham Area Youth
Unaudited Financial Statements
For the period ending 31 st March 2024

Durham Area Youth
For the period ending 31st March 2024
Legal and administrative information
Trustees
S Penhall
C Flelcher
D Hall
J Steer
L Hinds (appointed 4 May 2023)
J Young lappoinled 4 May 20231
l Lindsey lappoinled 4 May 20231
S Liddell lappoinled 4 May 20231
M Husband lappoinled 4 May 20231
V Wharton (resigned Augusl 20231
A Rosindale (resigned August 20231
Company number
CE012369
Charity number
1174888
Reglstered offlce
Sherburn Hill Community Hub
Front Street
Sherburn Hill
Durham
DH6 1PA

Durham Area Youth
For the period ending 31st March 2024
Contents
Trustees r8POrt - 4
Slatement of financial activities - 9
Balance sh8el- 10
Notes to the financial statements - 12

Durham Area Youth
For the period ending 31 st March 2024
Trustees report
Achievements and Performance
Youth Provlslon
Durham Area Youth IDAYI provides youth work to Gurrenlly over 500 young people aged
between 6 - 18 in Ihe area5 of Wesl Rainlon, Pillinglon, Sherburn, Sherburn Hill, Great
Lumley. Bournmoor and Belmont within County Durham. Based from community hubs and
local facilities we ensure our youth and community work is 'on their turf engaging yOLtng
people in areas we can leach them.
We provide the followlng direct support.. Centre Based Youth Work126 hours per week, 5
evenings in 6 locations),. Within these sessions we deliver specific intervention support
around physical, emotional and mental wellbeing, healthy relationships, local culture and
hislory. creativity Ihrough the arts, LGBTQ awareness and volunteering, We have a young
volunteer program for young people aged 11-18, currently working wilh 62 young volunteers.
This provides Iraining and mentoring allowing them lo grow in confidence, leadership and
teamwork. This also feeds into our youth forum which provides young people wilh a space to
inform the delivery of our services and design Intervention programme$ relevant for Ihelr
needs.
Culture.. During the period of this report young people have been gelling involved in a range
of different cultural days and using their crealivily alongside these days wilhir) crafts. They
have been involved in Halloween,. Bonfire Night; Trustee Week,. Remembrance Day.,
Christmas,. Chinese New Year., Valentine's Day,. Pancake Day,. Easter., Mental Health Month..
Pride Month,. Volunteer Week.
rious s
During the period of this report young people have had the opportunity
to gel involved in a range of different sports Within their weekly sessions across all of our
vlllages. Young people have pushed themselves and engaged in sports they usually don't
participate in. They have WOTked together as a team and supported each other whilsl learning
new skills. They have been involved in a range of different sports such as dodgeball, tennis,
badminton, hockey, handball, boxing, and cricket. They have been open lo lrying new
variations such as playing crab football instead of normal football. This has allowed them to
understand, learn and follow new rules.

Durham Area Youth
For the period ending 31 st March 2024
Year in Numbers between 1st A ril 2023 and 31$1 March 2024
561 young people in contact with DAY
134 new starters
267 young people regularly attend weekly sessions
417 session5 delivered
62 young people volunteering at one off events
15 regular volunteers formally inducted into DAY'S volunteer programme
Youth Volce
Our Youlh Forum. which was established in 2018, has been working as a group, holding
monthly meetings lo lake part in discussions and lake action in decision making. There has
been a shift within the group this year, as there have been re-elections for a new Chair and
Vice Chair. Young people have changed roles and new members have been brought on lo
the Forum. Over the last 12 months they have continued lo develop 8$ a group and widen
the young person's voice.
This year's SUC￿SseS include..
Helped lo shape DAY'5 Celebration Awards Event for 2023 and plans for 2024
Members taking lead on their own community fundraising event, raising over £1,000
coll&clively
Attended Durham Miners, Gala lo represent Sherburn Banner Group
Attended Durham Pride, celebrating equality and running their own stall
Involved in DAY'S future strategy, having a voice on the direcllon of the organisalion
Encouraged over 140 young people lo vole in the re-elections of the youth forum
Young Volunteer8
Our young volunle6r programme has masslvely improved and Seen a positive irnpacl within
our organisalion, as more young people are seeing the true value and benefit of being a
volunteer within sessions and during community events. Young volunteers are given the
opportunity to explore their interests, build Confiden￿ and gain experience working with
younger children.

Durham Area Youth
For the period ending 31 st March 2024
This year's successes include..
62 young people volunteering at one off events with 15 regular volunteers formally
inducted into DAY'S volunteer programme
Supported 12 community events across five villages
280 hours of volunteering in the community
Supported eight weeks of DAY'S school holiday programme across three villages
WON Social Action Project of the Year al the NE Youth Projects with Pride Awards
Helped at the Dementia Friendly Group in West Rainlon, talking lo community
members and planting
Hosted a social action workshop al the Durham Youth Network Conference
Mental Health Support
Working in partnership with Live Well North East, young people aged 6-16 years from
Sherburn Hill and Wesl Rainton were involved in a range of different activities around their
mental health. They were involved in activities and medilalion, around boosting their
wellbeing. leaming different breathing techniques, and coping mechanisrns. They have take
part in physical activities such as boxercise lo bum off energy and gel their bodies moving.
These sessions have largeled the different age groups and their needs, around talking about
different emotions and how they feel and giving them advice if they are feeling low.
Suicide Prevention Mental Health Campalgn Video
Young people had the opportunity lo gel involved in creating and taking part in a mental
health suicide awareness campaign video. This allowed young people to gel involved on
camera and behind the scenes. where they learnt how lo use specialist camera and sound
equipment. This video aimed lo show the impact of mental health and to raise awareness.
Healthy Relationships
A new project. Healthy Relationships started this year largeling the ages of 12+ years. This
project is aimed al young people across all of our villages allowing young people lo explore
and discuss characlerislics of unhealthy and healthy relationships. This will allow young
people lo address and gain a better understanding around a range of different topics and
issues linked lo relationships and friendships. For example. il will allow young people lo gain
a better insight into C-card and the importance of consent.
LGBTQ+
This year we continued to support and be involved in Durham Pride. A group of our young
people from across all of our villages, along with staff marched and paraded through Durham
City Centre with our banner alongside the Durham Miners Association Banner. After the

Durham Area Youth
For the period ending 31 st March 2024
parade, young people also volunteered their lime on a stall at pride, taking turns and getting
members of the community lo lake part in guessing the name ol the two pride bears. This
was great to see so many people gel involved in helping lo raise money, raising awareness
and supporting the LGBTQ+ community.
Durham Mlner's Assoclatlon - Redhlll's Art Project
A group of young people from Pillington, have engaged in workshops in partnership in
Redhill's Durham Mining Association. Inspired by the archives of Durham Mining, they have
engaged in learning about the mining herilage and history of pil village5 as well as having a
voice and expressing themselves and sharing topics they are passionate about. They had the
opportunity lo create zines, posters, bags and badges around topics such as mental health,
dogs, history, and the environment.
Durham Area Youth Celebratlng Young People Awards
We came together on Thursday 21 sl March 2024 to celebrate our amazing young people,
volunteers, and staff by hosting our second celebration awards evening al Rainlon Arena.
This was a great celebration, bringing together young people and their families from across
all of our villages. The night consisted of over 200 people celebrating young people's
achievements, with eight award categories, music performances by local artists and food.
Durham Area Youth's Got Talent
In October 2023 we hosted a talent show with 20 young people taking part sharing their lalenl
in Singing. dancing and acting. They grew in confidence while rehearsing in sessions and
performed In front of 50 friends and family in a fantastic show, This provided the opportunity
lo be create through the arts and brought into sessions their p8rsonal interest and passion for
creativity.
Durham Youth Prlnt Network
In October 2023, DAY became one of five anchor organisalions across County Durham as
part of Durham Youth Print. We are specifically supporting the network of youth
organisations in ad around Durham City. Our role is lo bring colleagues together to explore
ways of working lo access training, allowing us lo develop the workforce, explore funding
opportvnilies and create a volunteer support programme. Al DAY we are extremely
passionate about improving the understanding, recognition and value of youth Work with
local government, stakeholders and funders and feel by being part of the youth print
movement we can play our role in irnproving access lo youth work for young people.
Durham Trallblazer
Starting in January 2023 in partnership with Durham City Youth Project we embarked on a
pilot project to explore the issues of young people in Durham City Centre. Funded by
Durham Police Trailblazer we worked lo gather Information and evidence of the issues

Durham Area Youth
For the period ending 31 st March 2024
young people are causing in the centre with vaping, drinking, gangs and anti social
behaviour. This involved detached youth work on Friday evenings, in partnership with
Durham City Youth Project, the police and local aulhonly.
Schools Work
Our school project in partnership with NE Youth. IGNITE runs for six weeks, during 4 school
temis al Belmont Community School, looking al topics such as positive relationships, making
positive choices and mental health & wellbeing.
Our aim lor each individual who accesses the programme is that they build on their
confidence & sell-esleem, have an increase in seff-awareness, build aspirations through
goal.seMing and the ability lo express their emotions in a creative way. In the 202312024
academic year, we delivered four programmes working with up lo 50 students from Belmont
Community School.
We have developed our parlnership with the school and started successful drop in sessions
on a Tuesday and Thvrsday lunch lime which sees youth workers visit the school lo speak
with yOLtng people, providing Ihern a space lo share how they are feeling and explore the
support available lo them from Durham Area Youth.
Partner$hlps
We have W0￿ed with over 40 local partners including parish councils. schools, local
aulhorily, police and other charilies. Our most successful paflnerships have Involved new
projects for young people focused on mental health. local mining heritage and LGB TQ
awareness raising. We are beller ¢onnecled with other youth organisations thanks lo our
involvement wilh Durham Youth Print and benefit fiom the role ol anchor organisalion lo
strengthen local partnerships both for our benefit bul also the wider youth sector. Based out
of local community cenlres we have a close relationship with 6 local Community hubs which
we provide support lo the running and upkeep of their facilities allowing young people lo
access provision locally and that's affordable.
Durham Business Network
Joining the Durharn Business network has enabled us lo identify new corporate relationships
and partnerships which have resulled in additional sponsorship and increased revenue
within our fundraising events. This has been wilh the aim lo widen our income generation
and build a stakeholder list that will support our future growth and community outreach
proiects.
School Hollday Provlslon
Thanks to funding from Durham Area Action Partnership's FLtn and Food Grant, we
continued lo offer school provision with free school rneals places during February and
October half term. Easter and Summer holidays. Every young person receives a healthy
breakfast and lunch, as well as snacks throughout the day. Our weeks are always filled with

Durham Area Youth
For the period ending 31 st March 2024
a range of fun activities including sports, wellbeing, cooking, crafts, music, team games and
enrichment activities. This allows young people lo experience new aclivilie5 whilst rnaking
new friends.
We developed our provision offer after listening to the idea5 01 the young people, which in
2023 led us lo develop a separate programme for our seniors aged 11-16 years. They
wanted more flexibility with the time lo do an evening session, chance lo vary the food they
would have and lols of interest in off-site aclivilies. This feedback allowed us to desigrb a
well-attended summer programme. which also included free swimming.
This summer was the biggest yel with delivery across six villages, working with 306 young
people and delivering four weeks, 150 hours of activities and Irips.
Summer Outdoor R¢5idential
Our first ever residential was possible in summer 2023, due lo fundraising from Sl Chad's
College at Durham University. This partnership involved the students working with our young
people on Ihe athork for a fashion show before they hosted il for students wilhiri their
college. They raised an amazing £10,800, which allows us lo massively subsidise the
places. allowing a greater number of our young people lo experience a residential.
Fity of our young people, aged ten to 18 years, had the opportunity to go on a Residential
Trip lo Weardale Adventure Centre in July. They look part in 8 range of different aclivilies,
which included rock climbing, gorge walking, river walking and high ropes. In groups. our
young people had fun leaming new skills, working as a team and pushing themselves out of
their comfort zones by tackling fears. In the evenings they also look part in a nightline and
enjoyed roasting marshmallows around a Campfire.
During the residential, young people had the opportunity lo use their voice, sharing their
ideas during a workshop around our four-year strategy as an organisalion. They were asked
a range of questions such as what is important lo them, what do they like about DAY and
what is missing that they would like lo see. They had some great discussions and gave us
some feedback, which we will use in our planning.
Community Engagement
This year we hosted our annual Summer BBQ Bash summer celebration wh8re staff,
volunteers, young people, and their families came together lo enjoy food, entertainment and
games. It was a great success, with 150 people coming together to help fundraise for DAY
and Sherbum Hill Community Hub. The young people enjoyed getting involved in a range of
different activities such as tennis. football. face painting, gliller tattoos and having the chance
to soak a youth worker, by throwing wet sponges! Young people were also given the
opportunity to sing live on the top of a bus which was kindly provided by Fund A Fest CIC.
Lunch - A group of young people volunteered their time lo help and support with outdoor
games and sports within the village of West Rainton. They took an active role in being involved
with their community, with other parents and young people participating in sports such as lug
of war, football, rounders, and cricket.

Durham Area Youth
For the period ending 31 st March 2024
DAY'S Christmas Pa
was held in West Rainton, bringing 80 people together from across
different villages, enjoying food, party games and having fun visiting Santa's Grotto! Al the
end ol the party everyone gathered outside for the Christmas Tree Light Switch on, everyone
was involved and enjoyed counting down together.
Award Recognition
In 2023, Durham Area Youth was successful with the following awards and nominations..
WINNER- NE Youth Projects with Pride Awards 2023 - Social Action of the Year awarded
for the Mental Health Suicide Prevention video.
WINNER- High Sheriff Awards 2023- Durham Area Youth awarded the High Sheriff Award
in recognition of ils Work in the communities of County Durham and the surrounding areas.
WINNER- Durham Youth Council's Young People's Awards 2023 - Stephen Davison -
Young People Champion of the Year. Awarded for going above and beyond for young
people, highlighting the importance of youth voice wllhin Iheir communities.
WINNER- The Northern Echo County Durham Together Awards 2023- Stephen Davison -
Unsung Hero Award. Awarded for dedicating all of his t￿me and energy getting involved in
ommunilies and championing young people lo use their voice lo have a positive impact,
HIGHLY COMMENDED- North East Charity Awards 2023 - Ourham Area Youth - Small
Charity of the Year
Governance
Recruitment and Appointment of Trustees
We appoinled Lucy Hinds. Jess Young, Marc Husband, lain Lindsey and Sarah Liddell as
new trustees in May 2023.
strategic Review
In April 2023 we started a review of our strategic aims and direction for the next 3 years.
This was linked lo new board members joir)ing, the upcoming ending of funding cycles and
the potential change in political landscape. DAY wanted lo look forward and ensure we are
best positioned for the future. In July 2023 we worked wilh young people and staff to gather
their views which fed into a strategy day hosted by an external consultant in October 2023.
In March 2024 a strategy was agreed which included a clear mission and strategic aims.
Mission
Empower young people lo make positive change for themselves and their communities
through the provision of a young person informed youth setvice.
10

Durham Area Youth
For the period ending 31 st March 2024
Empowering positive change by:
1. Young people build trusted relationships with Iheir peers, adu115 and the wider
community.
2. Young people become more infofmed during key developmenlal ages.
3. Young people have a sense of purpose and achievement.
Strategic Aims
Over the nexi three years we will..
conlinue lo provide Inclusive. open access youth provision for ages 6-18, allowing
young people to use their voice lo shape and inform the provision of enriching
aclivilies.
create innovative. largeled, inclusive opportunltles for key Iransitional ages i.e. 10-12
years old 15-18 years
enhance service delivery in current geographic areas by increasino activities to meet
those communities, needs, considering eqully, diversity and inclusion.
strengthen partnerships and nehvorks, countywide. collaborating lo c￿ate greater
impact.
develop a strong workforce allowing us to be recognised as one of the leading youth
organisalions in County Durham
build financial and governance sustainablllty
develop a culture of learning and irnprovemenl based on 8 deep rooted
understsnding of people and place
Values
Durham Area Youth Is value5 led,. this means we place as much empha515 on HOW we do our work as
WHAT we do. We expect that our team of employees, trustees and volunteers dlsplay our values in
everything they do.

Durham Area Youth
For the period ending 31 st March 2024
Our values are..
W* TOGET14EPNess
•1 ￿t￿￿y•lyP wl
%tttk•hold•rs lo rn?k• o dbFl•i•nr•.
W¥ ai• T•lir*bh. hon•il lind
Iron*pai•nl kn •v•pyihkng d¢
W• or* Iiull
and 1iu¥Twf*ith
W• ai• lion•il.op•n
W• TRUST
W• valu• AVTHENTiorY
W• vDIw4 EMP*THEllC
COWVF*$ArioNs
Al th• h•ufl ol whul do li
•orh oih•t ond th• comThunlll•s w•
Iv•
W• wolv• eMpowERMENT
• Dll b• wnpow•i•d.
W• ai• AGILE
W• ot• ¢￿￿l￿n11Y •¥olvhg our
appioach and thinkknu lo d•11￿[
th• b••1 w• con.
W• b•lho lh• wy
b•1 pro1•5￿￿￿01 and o lol• WK*d•l
for th• wctoi.
W• tst• *thA11710VS
Flnanclal Revlew
Incomo Generation
We have continued lo be supported wilh mulli year funding from National Lollery Reaching
Communities, Sir James Knoll 8nd The Ballinger Trust, We secured one year funds from
County Durham Community Foundation, Durham Afea Action Parnlership and Believe
Housing.
We continue lo receive support from local Parish Councils who lund aclivilies al various
leve15 depending on the area.
Following our attempts lo increase income generation this financial year 82Q/o ol income
came from grants, 10 /• from provision of services , 6°/0 from sponsors Idonalions and 2D/o
from fundiaising aclivilies. W8 aim lo continue lo work towards a lower 0/0 of ir)come received
solely from gr8nls, This is lo support our financial suslainabilily and miligale against the
difficult and uncertain landscape of securing grant funding.
Reserves Pollcy
Durham Area Youth has considered ils reserves requirements for the forthcoming year and
on the 7, March 2024 agreed a reseNes policy. The Trustees agreed that an appropriate
level of reserves should be held lo cover unexpected disruption lo planned income sources
£45,000. and lo cover the costs of winding up the charity in a worsl-case scenario £65,000.
A decision was made in the March 2024 Iruslee meeting lo allocate £10.652 currently in
unreslricled specifically lo reserves. The expectation is through diversifying income.
increasing fundraising and working with local businesses the reserves will continue to
increase during next financial year.
12

Durham Area Youth
For the period ending 31st March 2024
Plans for the future
The new strategic plan will start in April 2024 and run for 3 years.
We are in the process of securing funding to cover the ending of Mo large grants (National
Lollery and Sir James Knottl that will occur in March 2025. We are confident our relationship
with funders and track record of delivery will secure the income we need lo continue our
work. We have ambitions lo deliver more largeled activity as well as Iransilional work for
young people aged 10-12years and 14-16 years.
We will continue to strengthen our workforce by training within and developing further our
already successful volunteer programme. Ensuring we continue to build strong partnership
work and collaboration will support us in achieving a strong workforce and support DAY
working towards our strategic aims.
Trustees
S Penhall
C Fletcher
D Hall
J Steer
L Hinds
J Young
l Lindsey
S Liddell
M Husband
The trustees, report was approved by the Board of Trustees=
Signed..
Tnjstee..
Dale..
PE.
Is
1.124
13

Durham Area Youth
For the period ending 31 st March 2024
Statement of financial activities
Income and expenditure account
Rèstricted Unrestrfcttd
Totsl
Rtrsirided
FurKSs
Unreslncted
Funds
To
Funds
Funds
Z024
2024
2024
2023
2023
2023
Nole5
Don￿lon$ &
Legacies
Chaniable activilies
18,244
18.244
600
6,709
7,309
229.33B
61.021 2W.360
224.806
17,655 242.461
Toi•l In¢om•
229.338
79.265 308.604
225.406
24.364 249.770
ndlture pn:
Chantabls zcliwbej
256,066
21.810 287.876
19?.143
23.598 216,741
Toial resources
•ip•nd•d
2￿.066
31.810 267.876
193.143
23.598 216.741
Nel ineonx for
yearl Nel
movement in futhJ$
126,728}
47.455
20.728
32.263
33,029
Fuid ba￿nCeS al
start of yeor
127.640
7.W1 135,541
95.377
7.135 102,512
Fund bJl•nc•s at
end ol year
100,912
55.356 156.270
127.640
7.W1 135,541
The statement of finan¢ial adivities includes aetivilies all gains and losses recognised in the year.
All income and expenditure derive from continuing opeTalions.
The slalement of financial aclivilies a150 complies with the requirements foi an incorne and
expenditure accounl under the Companies Act 2006.
14

Durham Area Youth
For the period ending 31 st March 2024
Balance Sheet
2024
2023
Nol•lS
Flxfrd ass•ts
Tangible frAed assets
1,869
1.56$
CurT•nl ￿¥•ty
Debiors
2,914
165
Slttk
325
301
Cash ai bank and in hand
154.710
143.313
157.949
143.779
Credltors: •mouTrts lalllng duewllhln one ye•r
13,S481
19.8031
N•t curr•ni ats*•ts
154.401
133.976
Totsl a•￿ts less current IlablllJos
156.270
135.yl
Crndltor¥'. ¥rnounts falllng du• •ft•r mor• than
on• y•*r
156.270
135.Y1
Incom• funds
Unreslnctad funds
42.436
7,901
Rest￿￿(1 funds
113,923
127,640
156,270
135,541
15

Durham Area Youth
For the period ending 31 st March 2024
Balance Sheet (continued)
The charitable company is entitled lo the exemption from the audit requirement contained in
section 477 of the Companies Act 2006. for the year ended 31 March 2024.
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 stale of affairs of the cornpany as al the
end ol the financial year and of ils incoming resources and application of resources,
including ils 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 lo financial slalemenls. so far as applicable lo the
company.
The members have not required the company lo obtain an audit of ils financial slalemenls
for the year in question in accordance with seclion 476.
These financial slalemenls have been prepared in accordance with the provisions applicable
to companies subject lo the small company's regime.
The financial statements wer& approved by the Trustees o
Trust••:
Company R•glstratlon No. CE012369
16

Durham Area Youth
For the period ending 31 st March 2024
Notes to the financial statements
1 Accounting policies
Company information
Durham Area Youth is a Charity Incorporated Organisalion incorporated in England
and Wales. The registered office is Sherburn Hill Cornmunily Hub, Front Street,
Sherburn Hill, Ourham, DH6 1 PA.
1.1 Accounting convention
The financial slalemenls have been prepared in accordance with the charity's the
Companies Act 2006 and "Accounting and Reporting by Charities., Slalemenl of
Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland IFRS 1021 {effeclive 1 January 20191" The charity is a Public Benefit Enlily
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 lo prepare a Statement of Cash Flows.
The financial slalemenls are prepared in sterling. which is the functional currency of
the charity. Monetary amounts in these financial slalemenls are rounded to the
nearest £.
The financi21 statements have been prepared under the historical cost convention,
modified lo include the revaluation of freehold properties and lo include investment
properties and certain financi81 instruments al fair value. The principal accounting
policies adopted are set out below.
1.2 Golng Goncern
Al the lime of approving the financial stalemenls. the Iruslees bave a reasonable
expeclalion that the charity has adequate resources lo continue in operational
existence for the foreseeable future. Thus, the Iruslees continue lo adopt the going
concern basis of accounting in preparing the financial slalemenls.
1.3 Charitsble funds
Unrestricted funds are available for use al the discretion of the Iruslees 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 reslricled funds are set out in the notes lo the
financial statements.
Endowment funds are subject to specific conditions by donors that the capital musl
be maintained by the charity.
17

Durham Area Youth
For the period ending 31st March 2024
Notes to the financial statements (continued)
1.4 Income
All income is recognised in the Slalement of Financial Activities On￿ the charity has
entitlement to the funds, il 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 conslruclive
obligation commilling the charity lo that expenditure, il 15 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 lo 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 valLJalion. nel of depreciation and any impairment losses.
Depreciation is recognised 50 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 10 reducing balance
Fixtures and fittings
20Q/o reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference
beiween the sale proceeds and the carrying value of the asset and is recognised in
nel incomellexpendilurel for the year.
1.7 Cash and cash equivalent$
Cash and cash equivalents include cash in hand, deposits held at call with banks,
other short-term liquid investment5 Wlth original maturities of three months or less,
and bank overdrafts. Bank overdrafts are shown within borrowings in current
1.8 Financial Intruments
The charity has elected lo apply the provisions of Section 11 'Basic Financial
Instruments, and Section 12 '01her Financial Instruments Issues, of FRS 102 to all of
ils financial instruments.
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Durham Area Youth
For the period ending 31 st March 2024
Notes to the financial statements (continued)
Financial instrumen15 are recognised in the charity's balance sheet when the charity
becomes party lo the conlraclual provisions of the inslrumenl.
Financial assets and liabilities are offset. with the nel amounts presented in the
financial slalernenls, when there is a legally enforceable right lo sel off the
recognised amounts and there is an inlenliori lo sellle on a nel basis or lo realise the
asset and settle the liability simultaneously.
8asl¢ Ilnanclal assets
Basic financial assets, which include debtors and cash and bank balances. are
initially measured al transaction price including transaction costs and are
subseqtjenlly carried al amortised cost using the effective interest method unless the
arrangement conslilules a financing Iransaclion. where the Iransaclion is measured
al the present value of the future receipts discounted al a market rale of interest.
Financial assets classified as receivable within one year are not amortised.
8aslc flnanclal Ilabllltles
Basic financial liabilities, including creditors and bank loans are initially recognised al
transaction price unless the arrangement conslilules a financing Iransaclion, where
the debt instrument is measured al the present value of the future payments
discounted al a market rale of interest. Financial liabilities classif18d as payable within
one year are not amortised.
Debt inslfumenls are subsequently carried al amortised cost, using the effective
interest rale method.
Trade creditors are obligations lo pay for goocls 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-currenl liabilities. Trade creditors are recognised initially al
transaction price and subsequently measured at amort15ed cost using the effective
interest method.
Dere¢ognltlon of fln•n¢lal Ilabllltlos
Financial liabilities are deTecognised when the charity's conlraclual obligations expire or are
discharged or cancelled.
1.9 Taxatlon
The charity is exempt from corporation tax on ils charitable activities.
19

Durham Area Youth
For the period ending 31st March 2024
Notes to the financial statements (continued)
2 Donations and Legacies
Reslrlcted Unrestrlcted
Funds
Funds
2024
2024
Total
Re51ricled Unreslricted
Fund5
Funds
2023
2023
Tt)tsl
2024
2023
Don8tons
Sportsorship
12.644
12.644
6,709
7.309
18.244
18.244
6,709
7.309
3 Charitable activltles- Income
Restdcted Unr•$lrt¢t•d
Fundi
Funds
2024
2024
Tot•1
R8sirtied Unreslnthd
Fund5
Funds
2023
2023
Total
2024
2023
ie9
189
3.000
20.000
10.085
6.375
5.000
9.000
999
26,918
758
37,826
4,649
770
770
2V May 1961"
Ballirvjer
Bdieve Hou51rvJ
Bdrwl CcrfTrnunity School
Boutnmwr Partyh cou￿1
CDCF
Chester ￿ Streel AAP
Durham AAP
Outharn City Youth Proied
Dufham County COU￿11
FurHlraising Events
G￿¥1 Lurn￿ Pan5h Councl
HoL￿d¥Y Prow5
Nabonal Loiiery.
NE YoLth Durham
YrA51hprinl
Pittirylon Partsh C¢unJl
Police Victim aTvJ Cnme
Commissio￿r
Residential Tnp
Shadforth Pansh Counul
Sherbum Parish Couwl
SirJames Knoti
Subs
Tesco Community Grants
Tuck
Wesl RaIn￿n & Leamsidtr
Community Assctiabon
Wesi Rainlon Parish Council
3,000
20,000
10,085
6.375
s.ory)
10.000
4.072
2,985
5,000
22,000
918
49.775
10 000
4072
2.965
5000
22.000
918
49.775
999
28.918
758
2,794
35.032
4,649
3.886
3,686
3000
3.740
86,037
3,750
3.000
4,342
4.342
88.726
3.740
88,726
6.8
86.037
2,5(K)
3.0(X)
2.500
3.000
1.585
1.585
600
3,000
29,719
3,000
29.719
4.650
500
10.574
2.914
29.719
29.719
2.444
4,650
10,574
6,816
6.816
2,914
S.ODO
5.0(KJ
5,000
229,338
61.021
290.360
224.806
17.655
242,461
'Nalional Lottery Communrty Fund. RC North Ea518nd Curnbna Regh)n1221231
'Nal￿nal Lottery Opwrtunity Kwcks ai Youlh1231241
'29* May 1961 charitab￿ Tru51
20

Durham Area Youth
For the period ending 31st March 2024
Notes to the financial statements (continued)
4 Charitable activities.. Expenses
charltable
Charitsble
2023
Activity costs
subscript￿ns
Empbyee cosl
Rent and rates
Bank charges
offi￿ costs
Insurance
Depreciation
Sundry expenses
Training
A￿untsr
46.054
26.482
2.785
2.686
185.738
148.146
16.924
20,369
36
3,964
1.840
4.078
1.351
391
345
1.040
144
1.890
840
600
Legal and pfefessional
KlaE￿e11￿g
Enier181nment
7.201
1,128
461
4,067
1,407
340
Tuck purchas
6.964
7.105
5.351
4,299
726
Repairs and mainlena￿e
Trdv
228
RKruikneni
99
Prioryearadjuslment
287.876
216,741
Analysls by lund¥
Unreslncied funds
ReslrKi8d fund5
31.810
23,598
193.143
256.066
287.876
216.741
5 Employees
Average number of employees..
2024.. 8
2023.. 8
21

Durham Area Youth
For the period ending 31st March 2024
Notes to the financial statements (continued)
6 Tangible Assels
Computer
Equlpment
Flxturei
Totsl
& Flttlng$
Cost
At l Apnl 2023
Addit￿n$
879
1.912
2.791
649
Al 31 Marth 2024
1.528
1.912
3.440
D•preci•tion
Al 1 Apnl 2023
Ch&ryed dunng year
425
801
1226
123
222
34S
Al 31 MaTth 2024
425
801
1,226
amouni
At 31 March 2024
980
1.869
Al 31 Marth 2023
454
1,565
7 Debtors
ATnouThts du• wbthlTh 1 year
2024
2023
Trade deblor5
2,914
165
2.914
165
8 Stock
Stock VI￿•tIon
2024
2023
St£Kk
325
301
325
301
22

Durham Area Youth
For the period ending 31 st March 2024
Notes to the financial statements (continued)
9 Creditors: amounts falling due within 1 year
Amounts du• wlthln 1 y••r
2024
2023
Trada erediiors
Olher laxalion and social tsecunty
Prepaid Income
Aecrual8 and delorfed income
3.548
4,103
100
5,000
600
3,548
3,734
23