LEVENSHULME YOUTH PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 REGISTERED CHARITY NO 1175093 COMPANY NO. CE011561 LEVENSHULME YOUTH PROJECT FOR THE YEAR ENDED 31ST MARCH 2025 INDEX PAGE Trustees Annual Report 10 Independent Examiner's Report Statement of Financial Aclivili8s 12 Statement of Cash Flows 13 Balance Sheet 14-21 Notes lo the Accounts LEVENSHULME YOUTH PROJECT Report of the trustees for the Year Ended 31" March 2025 The trustees present their annual report and financial statements of the charity for the year ended 31, March 2025. The financial statements have been prepared in accordance with the accounting pollcies set out in note I to the accounts and comply with the charity's trust deed, the Charities Act 2011 and Accountin8 and Rèporting by Charities.. Statement of Recommended Prattice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland published IFRS 1021 leffective l January 20191. Reference and administratlve Informatlon Charity Name: Levenshulme Youth Project Charity Number.. 1175093 Charity Incorporated Organisation Number.. CE011561 Trustees Hannah Peake Paulina Janicka-Peachey Ffion Evans Laurie Warburg Euan Davies Mohamed Rashed Samah Rashed Stefanie Leigh Ford Ichairl (Treasurer) Isecretayyl (resigned October 20241 (appointed November 20241 Principal Office 39 Milwain Road Burnage, Manchester M192PX Independent Examiners Hilton Jones tla Community Attountancy Service Hollinwood Business Centre Albert Street Oldham OL8 3QL Bankeys Banco Santander 712-716 Wilmslow Road Manchester M206DQ Oblectlves and actlvitles The purposes of the charity are.. To act as a resource for children and young people up to the age of 25 living in Levenshulme and the neighbouring areas by providing information, advice, support and delivering activities as a means of.. Supporting young people to develop their skills. capacities and capabilities to enable them to participate in society as independent and responsible individuals; Advancing personal, social, emotional, political and developmental education: Raising aspirations,. LEVENSHULME YOUTH PROJE Providing recreational and leisure time activity in the interests of social welfare for children and young people who have need by rea50n of their youth, status, ethnicity, ability, poverty or social and economic circumstances with a view to increasing their achievement of positive outcomes,. Encouraging self-respect, respect for others and the environment. The trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the Charitws aims and objectives, in planning future activities, and setting the policies for the year. The charity f4Jrthers its charitable purposes for the public benefit through the activities outlined under the objectives and activities section. A review of our achievements and performance: How our activities dellvered publlc benefit During the year to 31 March 2025, the charity I'LYP") contacted arhd engaged with 246 children and young people across play and youth work sessions. LYP mel its aim of reaching a diverse rarbge of young people from Levenshulme and the surrounding area (participants were primarily from the areas of Longsight, Levenshulme, Gorton and Burnagel and engaging them in meaningful activities through a variety of opportunities to interact with each other, LYP staff and the wider community. As in previous years, LYP continued to offer a wide and varied programme, through regular weekly groups, school holiday provision and trip5 and events. The programme created opportunities for young people to learn, live a healthier, more active life, meet new people, make new friends, develop skills, have a voice in shaping their community and, of course, have fun. The young people LYP work with have always expressed how important LYP 15 Iri their lives, and it has been a privilege to hear about the skills they have learned and the confidence they have gained through participation in LYP. The staff team had another busy and fulfllling year workin8 With LYP'S partner a8encies to deliver a dynamic and responsive programme and support yOUn8 people. Youth Forum Mondays 4:00- 6:00pm Arcadla The Youth Forum is at the heart of LYP'S commitment to ensuring that young people are engaged i decision-makingi particularly on issues that directly attect them. Thi5 year, Youth Forum members have.. Planned Play, Youth, Holiday Actlvity Fund sessions and a resldentlal trSp to Ghyll Head Outdoor Education and Activity Centre in the Lake District. Discussed local, national and international issues such as the cost of living Irising food, rent, and energy prices), Student debt and tuition fee51 youth employmerbt and training programs, mental health crisis among young people. Planned the forthcoming East Area Youth Forum Participated and sought involvement in the East Area Youth Forum Detached Youth Work- Tuesday 4:00- 6:00pm LYP staff are aware, through their profe55ional expert15e, that some of the so called 'hardest-to-reach' and under-served young people do not traditionally access structured activitles. In response to thls challenge, LYP'5 detached youth work team meets young people where they are - in local parks and streets. Thi5 helps build trust, maintain proximity, and offer direct and accessible Support. LEVENSHULME YOUTH PROJECT Key themes explored with young people through LYP'S detached youth work this year inclvde.. Raising the profile of young people's concerns. Supporting community cohesion by encouraging respect between different groups of young people. Helping young people navigate school challenges and offering guidance on next steps. This outreach work is often the first point of contact staff have with young people which then leads young people to actess LYP'S other programmes. Club 95: 4:30-6:00pm Wednesday Northmoor Community Centre Facilitated play remains a vital part of childhood and supports health child development. At Club 95, LYP offers a safe, inclusive environment where children have, this year, engaged in.. Team games, drama and sports, all of which build confidence and cooperation. Arts and craft5 projects focused on diversity, including Roma-Aslan relationship building. Levenshulme in Bloom activities with local artist5 and makers Isee below). Numerous mental health and wellbeing initiatives. Trips to the cinema and ten pin bowling. LYP has built mental health support into all play sessions for children under 13. This includes regular check-ins to give space for children to share feelings. Their participation in games, creative arts, and mindfulness activities helps build resilience and confidence, ensuring children feel heard, supported, and leave sessions more positive. Children attending play session have a150 been given the chance to participate in MCC Child Friendly City consultation events. Gir15 and Young Women Project- 5- 7:30pm Thursday Levenshulme Inspire Centre This project offers a safe, supportive space for young women aged 12-17 to explore issues that matter to them. Highlights this year include workshops on.. Healthy relationships. Mental health awareness. Community event planning. Confidence-building activities that encourage leadership and peer support. Volunteering within LYP during Eastre and Summer holiday play sessions, to build employability Organising cinema trips and women-only swim sessions. By giving participants a voice in shaping the sessions, LYP empowers them to become active cltizens and leaders in their community. LEVENSHULME YOUTH PROJECT Fr 13+ 'Drop In, Frldays 6:00- 8:00pm Arcadia Library and Leisure Centre LYP'S Friday night drop-in offers a safe, welcoming place for young people aged 13+ to meet friends, take part in activities, and access support from youth workers. Key themes and actlvlties thls year have included.. Music production, podcasting. and black hair care workshops. Sports and fitness, including junior gym sessions and swimming. Mental health discussions and one-to-one support sessions. Young people help plan each week's activities, ensuring the programme reflects their interests and keeps them engaged. Holiday provision {Holiday Actlvltles Fund) The LYP HAF programs provide young people with more than just a safe space during school holidays; they address food insecurity and promote healthy living. Each session includes a free, nutritious breakfast and lunch, ensuring partlClP3nts have access to balanced meals when school-provided option5 are unavailable. In addition to meals, LYP offers engaging activities that encourage healthy lifestyles, such as physical fitness se55ions, nutrition workshops, and creative activities to promote mental well-being. This initiative fosters physical health, builds soclal skS11s, resilience, and cultivates positive habits that extend beyond the holiday period. Whilst the fund is primarily aimed at children who access free school meals, LYP'S program is open to and included support for other children and young people facing hardship as the Project's leaders recognize this is important for a geographical area impacted by high levels of economic disadvantage, obesity and deprivation. LEVENSHULME YOUTH PROJECT Youth Forum Residentlal During the year, the LYP Youth Forum successfully advocated for, planned and delivered their first ever residential trip. This experience encouraged teamwork, leadershipi and personal growth from start to finish. The process began with young people shortlisting and selecting a suitable location, creating a budget, and planning meals and activities. This participatory approach gave the group real responsibility and allowed them to learn important life skills such as decision-making, negotiation, and financial planning. The residential itself was a powerful opportunity for self-discovery, with many participants pushing themselves beyond their comfort zones through outdoor challenges, group discussions, and shared responsibilities. Project leads reflected that the impact and outcomes for young people from the resldentlal Included Increased confidence, stronger peer relationships, improved problem-solving abilities, and a deeper sense of trust within the group. The experience also strengthened young people's voice in shaping future projects, as they returned motivated and with new ideas for the Youth Forum. Summary of Impact Through all of its activities thi5 year, LYP has continued to.. Engage young people in meaningful decision-making, making them partners in shaping their community. Provide safe, inclusive spaces where children and young people can playi learn, and grow. Address key issue5 such as mental health, diversity, and community cohesion through creative projects. Support personal development by helping young people build Skills, confidence, and resilience. LYP'S work is about much more than providing activities and entertair5ment for young people - it's about Investing in young people as assets with strengths and abilities and giving them the tools to thrive in life and participate fully in their communitie5. LEVENSHULME YOUTH PROJECT Emerglng Issues Whilst 2024-25 has been a p051tive year. the current social climate in the UK presents some challenges, reflecting those experSenced across the wider youth work sector. Youth Engagement: Increased academic pressures, impact of Covid, community safety concerns, and the cost-of-living crisis appear to be limiting young people's ability to regularly attend sessions. As such we are exploring more flexiblei youth-led approaches to maintain engagement. Funding Stabillty: Reliance on short-term grants makes long-term planning and retaining experienced youth workers more challenging. This has the potential to impact conslstency for young people. Complex Needs: Rising mental health challenges and antl~50cial behaviour require more intensive, tailored interventions that stretch existing resources. Key Partnerships Our solution to ongoing challenges is to build stronger and more effective strategic partnerships and remain agile and flexible. These steps will help to addres5 the key challenges facing young people, especially those identified through wider consultation and through the development of new 5eNices and opportunities. Collaborating with partners will ensure that LYP can better meet the diverse and evolving needs of the young people with whom the project works. LYP is proud to have worked in partnership with the following organisations during the year: A6 Partnership Last year was the seventh year of The A6 Partnership, the partnership comprising M13 Youth Project, as lead partner, LYP and Anson Cabin Project. which has again delivered play and youth work with Manchester City Council funding throughout the year. M13 and Anson Cabin are well established in their respective communities and have a long history. LYP trustees and staff h8ve valued the support and advice they have been given and have sought to embed systems and proces5 which mirror these successful projects and are proud to work alongside them. The strength of the partnership is clear to see in terms of the quality of the work delivered to children and young people but also in terms of the working relation5hip5 between the staff. The partnership has worked with approximately 550 children and young people. Arcadla LYP continues to be a key player in helping to resolve 'anti-social' behaviour issues at Arcadia. LYP'S input. working in partnership with Arcadia and Manchester Libraries, h3s involved delivering a programme of detached work to help improve relationships with Arcadia staff and young people. LYP staff have also engaged local PCSOS and ASBAT team In thelr thinklng. Levenshulme Insplre Centre LYP is pleased to work alongside Inspire and both organlsations are aiming to work to8eiher more in the future. Discussions have taken place regarding future opportunities and joint funding bids. 42nd street LYP continue5 to strengthen its mental health and wellbeing work with 42nd Street, co-designing sessions and support with young people. This collaboration has led to a substantial joint funding bid, aiming to secure long-term resources ènd provide consistent, meaningful support that improves confidence, resilience, and emotional wellbeing. LEVENSHULME YOUTH PROJECT Local Venues LYP runs its activities from various community buildings around Levenshulme, including Arcadia Library and Leisure, Levenshulme Inspire and Northmoor Community Centre. LYP has developed good. lone-term relationships with the organisations and people operating these venues and they are all supportive of the work LYP does for young people in the communitv. Staff Team The real strength of LYP is its team a group of skilled, passionate youth workers who genuinely care about young people. They excel at building real, trustlng relationships, and everything they do is built from this relational bas15. The team mixes 'know-how 'with creativity, always finding new and exciting ways to create projects that actually matter to young people. They really listen and understand the challenges young people face and they use that understandin8 to create spaces where everyone feels safe, listened to, and valued. The trustees acknowledge the vltal contribution the staff make to the Success of LYP. Flnancial review Total income for the period was £67,924 and total expenditure was £82,003 leaving a deficit of £14,079 12024 surplus of £22,570). Reserves at the end of the period were £37,233 of which £5,831 were restricted reserves. InvÈstment power5 and policy The tyustees, having regard to the liquidity requirements of operating the charity, will seek to keep excess available funds in an intere5t-bearing deposit account, when reserves permit. Reserves pollcy and golng concern The balance held in unrestricted re5erve5 at 31, March 2025 was £31,402 all of which are free reserves after allowing for fixed assets. The trustees aim to establish free reserves in unrestricted funds at a level that equates to approximately three months of unrestricted charitable expenditure. The trustees consider that this level would provide sufficient funds to respond to gaps in funding and ensure that support and governance costs are covered. The Charity's main source of income Is grants. The Trustees consider that it is appropriale to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adjustments that would be necessary if these sources of income should cease. Risk management The trustees have conducted a review of the major risks to which the charity Is exposed and systems have been e5tabli5hed to mitigate those risks. Plans for Future Perlods At the end of the year LYP was awarded a two~year National Lottery Reaching Communities grant of just under E20.0(X) (for work in 2025-26 and 2026-271. This funding will enhance and expand LYP'S mental health provision, allowing it to reach young people it had not previously engaged with. This funding will be transformational, enabling LYP to offer crealive, responsive, and youth-led activities that open up conversatlons around mental health. LYP will use music-makin& games, and structured discussion5 to create Safe spaces where young people can share their experiences, expres5 themselves, and reflect on their wellbeing. Crucially, the funding will give LYP the flexibility to respond to emerging needs a5 they arise, ensurlng young people receive timely support. This approach will strengthen trust, improve engagement, and empower youn8 people to develop their own strategies for maintaining positive mental health. LEVEN5HULME YOUTH PROJEcr LYP wlll contSnue to seek and attract funding to be able to grow the team and enable it to be in the best position to respond to the needs of children and young people in the community. LYP hopes to reach even more children and young people through its work, whilst remaininE focused on engaging and consulting with them on all aspects of tts delivery and designing programmes in partnership with them. The trustees belleve this approach allows children and young people to build their capacity and develop Skills for life, learning and work 50 that they can meet any future challenge5 they may face. LYP will contlnue to develop and maintain effective strateglc partnerships that will help it meet the needs of the children and young people it works Wlth. LYP is committed to engaging and consulting young people on all aspects of Its youth work. By designing programmes in partnership with them, it aims to equip young people with the skills they need for life, learning, and work, preparing them to face future challenges. The young people who have led on this work have been designated as Young Advi5er5 to the charity via its Youth Foium. During the coming year LYP intends to become an increasingly 'yDUth-led' project,. empowering young people to take an active role by helping to identify Issues and developlng solutions. It wlll also involve collaborating on planning and implementation of initiatives that reflect their interests and needs, fostering leadership 5ki115 and personal Erowth. Re￿nt projects have focused on mental health awareness and community engagement. This approach not only amplifies youth vo5ces but also glves them a greater sense of ownership of LYP. Using funding from Young Manchester, the LYP trustees and manager, along with the trustees and managers of the other A6 Partnership organisations, aim to continue, over the next 12 month5, to build on the infrastructure review that took place in 2024. This will comprise a review of the project's governance, policies and procedures with a view to Implementing changes to make the project more robust for the future. Some new trustees were appointed during the year and the board are always looking to recruit more trustees and to explore the increased involvement of LYP'S Young Advisers in the governance of LYP. Structure J governance and management The Charity is a registered charitable incorporated organisation and is constituted under a trust deed and registered on Il, October 2017. Appolntment of trustees New trustees are appointed by a resolution passed at a properly convened meeting of the seiving trustees and serve for two years after which they may put themselves forward for re-appointment. The Trust Deed provides for a minimum of three trustees with no more than twelve trustees due for re-appointment in any one year. At the quarterly trustee meetlngs, the trustees agree the broad strategy and areas of activity for the Charity, including investment, reserves and risk management policies and performance. The day-to-day administration of the Charity is delegated to the Project Manager. Trustee induction and training The Trustees sought guidance from the charity Commission re50urce5. New trustees are inducted into the organisation, sent regular update emails from local and national organisations and are directed to relevant websites and information. Trustees responslbllltles In relatlon to the financial ststemeDts The charity trustees are responsible for preparing a tru5tees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). LEVENSHULME YOUTH PROJECT The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to.. Select suitable accounting principles and then apply them CDnsistently' Observe the methods and principles in the applicable Charitles SORP; Make judgments and estimates that are reasonable and prudent,. State whether applicable accounting Standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements,. Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that dlsclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statement5 comply with the Charities Act 2011, the applicable Charities IAccounts and Report51 Regulation5, and the provision of the Trust deed. They are also responsible for safeguarding the a55ets of the charity and taking reasonable steps for the prevention and detection of fraud and other irreEularitie5. Approved by the trustees on 22. December 2025 and signed on their behalf by.. Hannah Peake Chalr io INDEI PENDENT EXAMINERS REPORT TO THE TRUSTEES OF LEVENSHULME YOUTH PROJECT REGISTERED CHARITY NO. 1175093 I i'eport on the accounts of the charity, foi. the Year Ended 31 March 2025 which air set out on pages 11 to21. Respeelive Responsibilities of Trustees and Exxminer The chai'ity's ts'ustees are responsible foi. the preparation of the accounts. The charity trustees consider that an audit is not requii'ed for this year uiider Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity is prepai-ing accrued accounls and I am qualifEed io undeitake the ¢xamination by being a qualified member of the of The Association of Ch￿ttered Certified Accountants. It is my irsponsibility to.. exatnine the accounts under section 145 of the 2011 Act. follow ihe procedures laid down in the general Directions given by the ch2ll.ity Commission under s¢¢tion 145(b) ot the 2011 Act; and State whether particular matters have come to my attention. Basis of Independent Examlnei's Report My examination was cai'ried out in accordance with the General Directions given by the Charity Commission. An examination includes a i'eview ofthe accounting records kept by the ch￿'Ity and a compai'ison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as twstees concerning any such matters. The procedui'es llndei'laken do not pi'ovide all the evidence that would be required in an audit, and consequently no opinion is given as to whethei. the accounts present a "true and fair view" and the i'eport is limited to those niatters set out in the statement below. Independent Examiner'5 Statement In connection with my exainination, no matter has Come to my attention.. (l ) which gives me reasonable cause to believe that in any material respect tlie requirements: to keep accounting records have in accoi'dance with section 130 of the 2011 Act. aiid to pi'epare accounts wliich accoi'd with the accounting i'ecords and to comply with the accounting requirements of the 2011 Act. have not been met. or (2) to which, in iny opinion, attention should be drawn in ordei. lo enable a propel. understanding of the accounts to be reached. Signed:............................................................. James Hilton Jones Hilton Jones Ltd. Ila Coinmunity Accountancy Sei'vice Hollinwood Business Centre Albert Street, Oldham OL8 3QL Date.. 22" December 2025 LEVENSHULME YOUTH PROJECT 11 STATEMENT OF FINANCIALACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 (including incorntr & expenditure account) Year Ended 31.03.25 Tolal Funds Year Ended 31.03.24 Total Funds Noles Unrestricted Reslri¢ted Funds Funds INCOME FROM., Donations Ch81ilable Income Income from Tradlng AclSvllles Other Income TOTAL EXPENDITURE ON.. 83 16,910 83 67,271 198 112.725 600 10 113,533 121 131 50,361 570 17,563 570 67,924 50,361 Charitable Activities 141 119,0771 162,9261 182.0031 {90,9631 TOTAL NET INCOMING IOUTGOINGI RESOURCES FOR THE YEAR 19,077 62,926 82,003 90,963 11,5141 112,5651 {14,0791 22,570 Transfers between f(¢nds 1141 Reconclllatlon of Funds Total Funds Brought Forward Total Funds Carried Forward 32,916 31,402 18.396 5,831 51,312 37,233 28,742 51,312 1141 The stalemenl of financial activilie5 includes all gains arHJ10sses in the year. All incoming resources and resouTCPS expondgd dprive from conlinuing activities. The note5 on pages 14 10 21 form part Cbf these accoufils. LEVENSHULME YOUTH PROJECT 12 BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Note FIXED ASSETS Tangible Fixed Assets 191 569 1,442 CURRENT ASSETS Debtors Cash al Bank and in hand 105 57.795 57,900 178 51,560 51,738 LIABILITIES: Amounls falling du8 within one year {121 21,236 1,868 NET CURRENT ASSETS NET ASSETS 36.664 37.233 49,870 ACCUMULATED FUNDS Unrastrict8d Reslrided 1141 1141 31,402 5,831 37,233 32,918 18,39S 51,312 Approved on behalf ol the Trustees Chair Hannah Peake Treasurer Paulina Janicka-Peachey Dale.. 22nd December 2025 The notes on pages 14 to 21 lorm part of Ihese a¢counls. LEVENSHULME YOUTH PROJECT 13 STATEMENT OF CASH FLOWS FOR THE YEAR ENOED 31STMARCH 202S Reconclllallon of net movgmgnt In funds to not cash flow from operatlng actlvltles 2025 2024 Nel movement in funds Add baok depi8cialion Decreasel{increase} in debl¢Hs Increaselldecreasel in creditc>rs 114.0791 873 73 19,368 22.570 873 191 124,7841 Net cash used in operating activities 6.235 1.150 Cash flow$ from Investment a¢tlvlllg$: Purchase of fixed assets 11.7081 Net cash provlded by Invèstlng actlvltlgs 11,708) Incrg¥se/{de(xeasel in cash and Bash equivalenls during Ihe year Cash and cash equivalents broughl forward 6,235 {2,858) 51,560 54,418 Cash and cash &qulval&nts carrled forward 57,795 51.S60 LEVENSHULME YOUTH PROJECT 14 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 1. ACCOUNTING POLICIES lal Basis of preparation and assessment of going concern Thè accounts Ifinanci21 slalèméntsl hav8 been prèparèd under the hi8lorical cost convention with items r@cognised al cost or transaction value unless otherwise slated in the relevant notas to these ac£ounls. The financial statements have been prepaied in accoTdance with the Slalemenl of Recommended Practicg.. Accounting and Ropotting by Chaiilies preparing their accounts in ac¢ordance with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland IFRS 1021 issued January 2019 and the Financial Reporting Standard applicablé in tha Uniled Kingdom and Republic ol Ireland {FRS 1021 and the Charities Act 2011. The charily conslilules a public benefit enlily as defined by FRS 102. The trustees QOll5idei that thei8 ai8 tnaterial uncertainties al￿￿1 the chaiily's ability lo continue as a going conGern. Ibl Funds structure Reglri¢led ILJnds arè funds which Are lo bè used in 8ccordancè with spècific reslricjions imposèd by thè donor or trust déèd. Tharè are g restricted funds at Ihe yéar end. Unreslricted income funds comprise those funds which the Iruslees are free lo use for any purpose in furtherance of the chariiable objects. Unrestricted funds indude designated funds where the Iruslees, at their discretion have croaled a fund for a speafi¢ purpose. Further do18118 of each Iutid are disclosèd in not8 14. Icl Income recognition All income is recognised once the charity has onlillement lo the income, il is probable that the income will bg roC8ived IhB afflDunl of income re¢gtvable can be measurpd ieliably. Donalions are iecognised when the charity ha5 been notified in writlng of both the amount and settlement date. In the evenl that a donation is subject lo conditions thal require a level of perfonnance belorÈ the chaiily is enlillèd lo the funds, the incomè is delèrrÈd And not recognisèd unlil eithèr those condilions are lully mel, or the fulfilmenl ol thr)$e conditions is wholly within the ¢onlrol of th charity and il is probable that those conditions will be fulfilled in the reporting period. Interest on funds held on deposit is included when re￿1vable and the amount can be measured reliably by the ¢harity,' Ihisls normally upon nolificalion of the interest paid or payable by the bank. Idl Exponditura Rgcognition Liabilities are recognised as expenditure as soon as there is a legal or conslruclnie obligation Gomtnitting the Gharily lo that expendllure, il is probable that selllornenl will be rfjquirpd arid the amounl of the obligallon can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses induding 5UPPOrt costs and governance costs are alloc8led or apportioned lo the applicable expendilure headings. For more Snformalion on Ihls allribulion iefor lo nr)lo IQ below. lel Irrecoverable VAT Irrecoveiable VAT is charged again51 the expendilure headlng foi which il was incurred. lfj Allocation of support and governance costs Support costs have been allocated between goverrTran￿ costs and other support costs. Governan C051s comprise all costs involving the public acGounlabilily of the charity and its compliance with regulation and good practi￿. These costs incltjde cosls related lo independent examinalion and legal fees logelher with an apportionment ol overhead and support cosls. Governance costs and support costs relsling lo charitable activilles have been apportioned based on staff Ilme and fscilities used in each a¢livily, The allocation of support and governance costs v6 analysed in Nole 5. Igl Charitablè Activitlas Costs ol charitablè aclivilies include governance costs and an apportionment of support cosls as shown in Note 4. Ihl Debtois Trade and other debtors are recognised al settlement amount due after any trade discount offered. PTepayrnenls are valued al the amount prepald nel ol any trade dlscounls due. NOTES TO THE ACCOUNTS FOR THE ¥EXkW&yfiAII￿SPAECT 15 lil Tangible flxad assets and deprociatlon Fixed assets are included iii the accoun18 al nel bDok value. Additions of a single ilern or a gfOUP of sitnilai as5els excoediny £500, are ￿pItalISed al cost (valuation for donBled assets). D&pre¢ialion Is provided to write off the cost less the estimated rasidual value of tangible fixed assels over their eslimaled useful lives as follows'.- CDmpulers 33.33% on cost 111 Credltors and ProvÉ$ions Creditors and provisions are recognised Whe￿ the ¢harily has a present obligation resu51ing from a past event that will probably result in the Iranslèr of funds to 8 third party and the amount due lo sellle the obligation ¢8n be mèasured or eslimalèd reliably. Creditors and provisions are nomally recognised at thèir settlèmènt amount alter allowing lor any trade discounts due. (kl Taxation The organisalion is exetnpl from income lax by reason of its charitable stslus. Income tax suffered on inveslmenl incom8 is reclaimed in ftjll. The Charity is not currentty registered for VAT. 111 Penslons The ch8rily currently adminislgrs wnlributions lo an auto enrolmenl pension s¢hemo on bèhalf of individuals. The Gharily has no liability beyond making its contributions and paying across the deductions for the contributions. Im) Contingent liabilities A conlingenl liability is identified and disclosed for those transactions resulliny from a possible obligalion which will only be confirmed by the ocwrrence of one or mole uncertain future events not wholly within the Iruslees. control. 2 INCOME FROM CHARITABLE ACTIVITIES UnrostrlGt8d Restricted Funds Funds Totsl 2026 M13 Youth ProjeGt Partn8r Grants.. Mallche51er Cily Council HAF Easter Manchester City Council HAF Summer MCC Youth & Play National Lollery Community Fund Less.. dÉf@rrèd UK Youth UK Youth Cost of Living 3,294 12,152 34,915 19,968 119,988) 3,294 12,152 34,S>15 19,968 119,9681 9,210 7,7DO 67,271 9,210 7,700 16,910 50,361 Pieviou8 Year Unreslrlcled Reslricled Fun¢$ Funds Total 2024 13 Youlh Proie¢l P&rtner Gr&nls.' Manchester Cily Council HAF Easter Manchester City Council HAF Summer MCC Youth & Play MCC Y&P CEIP Covid Recovery Fund Young Mknchesler Mental Health & Wellbeing Levenshulme Inspire Foundation CEIP Grealersport UK Youth UK Youth Cost of Living MACC Spirit of Manchester Albgrt Hunt We Love Mcr GM C051 of Living 3,940 13,646 31,866 4,866 3,744 19,074 3,140 8,000 3,940 13,646 31,866 4,866 3,744 19,074 3.140 8.000 9,210 7,700 1,000 2,000 65D 3,889 112.725 9.210 7.700 1.000 2.000 650 3,889 94,815 17,910 LEVENSHULME YOUTH PROJECT 16 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlctad ReBtricted Fund$ Funds Total 2025 Total 2024 INCOME FROM TRADING ACTIVITIES Engagement & Participallon Work 60D 600 EXPENDITURE ON CHARITABLE ACTIVITIES Unrestrl¢te 78 60.768 76 369 250 369 250 94D 878 17,691 173 807 4,189 3,985 830 90.963 940 733 15,862 173 807 4,754 1,959 83D 82.421 145 1.829 15651 2,026 8.542 5 ALLOCATION OF GOVERNANCE AND SUPPORT COSTS General Support Govemanc* Total 2025 Basls of Apportionment Premises C05ts'. Insurance Printing, Stationery & Poslage Telephone & Broadband Minor Equipmfrnt & Software Room hire & refreshments {meelingsl Subscriptions AGM Costs Trustee Meetsng Expenses Depreciation Book-keeping , Admin & Payroll Accountancy F&¢ilitl6$ Used 412 59 114 622 51 156 412 69 114 622 51 156 30 36 873 1,447 600 4,400 F8cNilles Llsed F8cihEies Usgd 30 36 873 1,447 600 3,734 LEVENSHULME YOUTH PROJECT 17 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 S ALLOCATION OF SUPPORT AND GOVERNANCE COSTS conl... General Support Governance Previous Year &qsis olApportlonmeol Total 2024 P￿MIseS Costs.. Insurance Printing, Slalionery & Postage Telephone & 8roadband Minor Equipment & Soflw8re AGM Costs Trusleè Meeting Expenses Depreciation Book-keeping , Admin & Payroll Accountancy F8¢NINets Used 41 112 182 457 410 112 162 457 182 48 873 1,971 600 4,815 F&¢lli1￿$ Used Facilthes Used 182 48 873 1,971 600 830 3.985 6 STAFF COSTS No employee earned £60,000 per annum Dr more. The charity considers ils key man8gemenl personnel comprises Ihe project manager and Iruslees. Trustees have not been p8id during the year. Key management c051s including pension = £31,179, (2024 £30,163). The ¢harlly ernployed 9 people during th8 year. wilh an average of 6.. 2025 2024 The average numberof emptoyÈès, axpressed as full lime equivalents was.. Services Staff Costs= Wages and Salaries Pension Cos15 Social Security Costs 54.605 1,818 58.489 2,279 56.423 60,768 INDEPENDENT EXAMINER FEES 202S 2024 Independent examination fees 600 600 600 600 TRUSTEES, REMUNERATION AND EXPENSES No remuneration dire¢tly or indirectly out of the fund8 of the ¢harfty was paid or payable, durlng the period, lo any trustee or lo any person5 known lo be connected with any of them. No reimbursement of expenses has been made or 15 due lo be made lo any of the t¥uslees in respect of the period, LEVENSHULME YOUTH PROJECT 18 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 9 TANGIBLE FIXEDASSETS Computer & Audio Equipment Tolal COST Al 151 April 2024 Addilions Al 31 March 2025 7,108 7,108 7,108 7,108 DEPRECIATION Al 1 sl April 2024 Charg8 for Year At 31 March 2025 5,666 873 6,539 5,666 873 6,539 NET BOOK VALUE At 31 March 2025 Al 31 March 2024 569 1,442 569 1.442 10 CAPITAL COMMITMENTS 2025 2024 Conlrg¢18d for but not provided 11 DEBTORS Other D6blors Prepayments 19 21 157 178 73 105 178 105 Reslri¢fed Unreslriclod 105 105 12 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other Creditors Olher Taxes & Social Security Costs Deferred Income Acciuals 397 433 19,968 1,268 21,236 1,038 1,868 Reslricled Unresliicled 20,722 514 21,236 1,164 704 1,868 13 DEFERRED INCOME Deferred income comprfses grants in advance Deferred grant incoffte brought forward Released durin9 the year Defer￿d during the year Deferréd income carried fLbtward 2025 2024 24,613 124.613) 19,￿￿3 19,968 LEVENSHULME YOUTH PROJECT 19 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026 14 MOVEMENT IN FUNDS OF THE CHARITY Balanca 1st Aprll 2024 Tran5feT of Funds Balance 31 March 2025 Incoming Outgolng Restrl¢tedFunds M13 Youth Proj8cts P6rtner Granls.. Mcr City Council HAF Easter Mcr Cily Council HAF Summ8[ MCC Youth & Play Covid Recovery Fund We Love Manche51er Young Manchester Menlal H&WB Albert Hunt Young Mcr- Advenlure Young Mcr- Curious Minds Capital M13 Youth Project - MCC Youth & Play Giealeisport 3,294 12,152 34,915 13,146) (12,076) (34,915) 148 1,589 1.513 2,995 300 7,525 2,000 1,617 1,663 2,995 13001 17.2351 12.0001 11.e171 11.0941 290 569 303 13031 12401 62,926 480 18,398 240 5,831 50,361 UnrestrictedFund$ General Dèsignated Funds-Ernploymenl Conting8n¢y 21,749 11,167 17,563 2,440 12,4401 119,0771 22,675 8,727 32,916 17,563 19,077 31,402 Total Funds 51.312 67,924 82,003 37,233 Detalls re 2024 fund8:_ We Love ManGheslèr MCC Youth & Play Covid Recovery Fund Manchester City CounGiI HAF Young Manchester Mental H&WB Albfyrt Hunt Young Mcr- Adventure Grealersport Contrlbutlon towards-. towards general youth work activities gener21 youlh work activitiès towards Organisalional structuré support costs towards Eastèr & Summer and half leTrn playscheme8 towards mental health and wellbeing activities towards youth aclivilies towards a residential trip for young people. towards péèr rèsearch LEVENSHULiYiE YOUTH PROJECT 20 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 14 MOVEMENT IN FUNDS OF THE CHARITYCont... Previous Year Balance 1st Aprll 2023 Transfer of Funds Balance 31 March 2024 Incoming Outgolng Re$lriTC(èdFunds M13 Youth Projects Partner Grants.. Mcr Gily Council HAF Easlgr Mci City Council HAF Summer MCC Y&P CEIP MCC Youth & Play Covid Recovery Fund We Love M8n¢hosler Young Manchester Menlal H&WB Albert Hunt Young Mci- Adv@nltJre Levenshulme Inypirè Foundation CEIP Young Mcr- Curious Mind8 GreatÉrsport GM Cost of Lsving Capital M13 Youth P¥oject- MCC Youth & Grealersport 1,025 790 3,940 13,846 4,866 31,866 3,744 650 19,074 2,00 14.9651 112.9231 14,8661 131.8661 17491 16501 111,5491 1.513 2,995 3UO 7,525 2,000 1.617 3( 1,617 3,140 (3,1401 1,663 1,663 8.000 3.889 14801 {7,5201 (3,889) 807 13041 303 480 18,396 480 6,002 94,815 82,421 Unreslrlcted Funds General Designated Funds-Employmenl Ccniingency 14,891 7,849 18,718 {3,3181 3,318 18,5421 21.749 11,167 22.740 18,718 8,542 32,916 Total Funds 28,742 113,533 90,963 51,312 Detalls re 2024 funds:. Contribution towards,. MCC Y&P CEIP low8rds youth sessions for girls We Love Manoheslgr lowards general youth work aclivilips MCC Youth & Play general youlh work aGtivitlets Covid Recovery Fund towards organisalion81 slruclure SUPPDrl costs Manchester City Counoil HAF towards Easter & Summer an¢J half term playschemes Young Manchèstèr Menlal H&WB It)wards mental health and wellbeSng acllvitses Alb8rt Hunt towards youth acllvilles Young Mcr- Adventure towards a iesidenlial trip for young people. Levenshulrne Irispirè Foundation towards youth sessions Greatersport towards peer iesearch GM Cost ol Living towards youth work costs LEVENSHULME YOUTH PROJECT 21 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 15 ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestrlctod Rostrl¢ted Funds Funds Total 2025 Tangible fixed asseis Cash al bank and in hand Other nel current 88s&ls Iliablliliesl 569 6,249 987 5,831 569 57,795 21,131 37,233 51,546 20,144 31,402 Unrestrieled Réstricted Funds Funds Previous Year Total 2024 T8ngible fixed assets Cash al bank and in hand Other nel current assets Iliabiliiie51 658 32,961 703 784 18,599 987 1.442 51.560 1,690 16 GOING CONCERN The charills main Stsu￿e of income is grant funding. The IrLJsl¢es consider, having regard lo th cash flow for 25126 Ihal il is appropriate lo prepare the accounts on a going concern basis and, consequently the accounts do not include any adjuslmenls Ihal would be necessary if the these income sources should cease. 17 POST BALANCE SHEET EVENTS The Trustees do nol consider that there havB been any even15 since the balance 5he81 dale that significantly impact on the financial 51altsmenls.