2023-09-30-accounts - Youth Concern

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			Page
Reference and Administrative Details
Chairman's Message		2	to	3
Report ofthe Trustees		4	to	10
Independent Examiner's	Report
Statement ofFinancial	Activities		12
Balance Sheet		13	to	14
Cash Flow Statement
Notes to the Cash Flow Statement			16
Notes to the Financial	Statements	17	to	27
Detailed Statement of Financial Activities		28	to	29

TRUSTEES	S Louis (Chair to 15th January 2024)	S Louis (Chair to 15th January 2024)	S Louis (Chair to 15th January 2024)
	TEdwards
	ELow
	A Glover
	SWells
	RDix
	P McPartlan	(Chair Sum 16th January 2024)
	CResting
REGISTERED OFFICE	Uptown Coffee Bar
	Whitehgl Lane
	Aylesbury
	Buckinghamshire
	HP19 8FL
REGISTERED COMPANY	CE011684(England		and Wales)
NUMBER
REGISTEREDC~	1175680
NUMBER
INDEPENDENT EXAMINER	Numbers Limited
	32 High Street
	Wen dover
	Buckinghamshire
	HP22 6EA
BANKERS	CAF Bank Limited
	25 Kings Hill	Avenue
	Kings Hill
	West Mailing
	Kent
	ME194JQ
CKO	H Asquith

for the Year Ended 30	Se	tember 2023
							30.9.23	30.9.22
					Unrestricted	Restricted	Total	Total
					fund	funds	funds	funds
				Notes	6
INCOME AND ENDOWMENTS FROM
Donations and legacies				2	103,443	468,768	572,211	478,834
Other trading activities Investment income					3,472 7,029	74	3,472 7,103	17,747 623
Other income					5,091	70,029	75,120	60,502
Total					119,035	538,871	657,906	~557706
EXPENDITURE ON
Raising funds					31,067	14,959	46,026	29,408
Charitable activities
Core Services: Drop-in	Centre, Counselling		and
Nightstop The Next Step (supported		accommodation)			85,369	238,450 214,846	323,819 ~214846	271,088 184,433
Total					116,436	468,255	~584691	484,929
NET INCOME					2,599	70,616	73,215	72,777
Transfers between fuads				18	~97,722)	97,722
Net movement in funds					(95,123)	168,338	73,215	72,777
RECONCILIATION	OF FUNDS
Total funds brought forward					228,625	43,022	271,647	198,870
TOTAL FUNDS CARRIED FORWARD					133,502	211,360	344,862	271,647

				30.9.23	30.9.22
		Unrestricted	Restricted	Total	Total
		fund	funds	funds	funds
	Notes		8
FIXEDASSETS
Tangible assets	14	2,402		2,402	1,924
CURRENT ASSETS
Debtors	15	838	4,204	5,042	i6,008
Cash in hand		204,536	358,393	562,929	~438 298
		205,374	362,597	567,971	454498
CREDITORS
Amounts falling due within one year	16	(27,367)	(8,986)	(36,353)	(24,624)
NET CURRENT ASSETS		178,007	353,611	531,618	429,674
TOTAL ASSETSLESSCURRENT
LIABILITIES		180,409	353,611	534,020	431,598
ACCRUALS AND DEFERRED INCOME	17	(46,907)	(142351)	(189,158)	(159,951)
NET ASSETS		133,502	211,360	344,862	271,647
FUNDS	18
Unrestricted funds				133,502	228.625
Restricted funds				211,360	43,022
TOTAL FUNDS				~344862	271,647

Cash Flow Stateinent
for the Year Ended 30S	tember 2023
						30.9.23	30.9.22
					Notes
Cash flaws from operating		activities
Cash generated fram operations						118,151	183,356
Net cash provided by operating			activities			118,151	183,356
Cash flows from investing		activities
Purchase oftangible fixed	assets					(623)
Sale oftangible fixed assets							977
Interest received						7,103	623
Net cash provided by investing			activities			~6480	~1600
Change in cash and cash	equivalents			in
the reporting period						124,631	184,956
Cash and cash equivalents		at	the
beginning ofthe reporting		period				438,298	253 342
Cash and cash equivalents		at	the end	of
the reporting period						562,929	438,298

o the Cash Flow Statement Year Ended 30S tember 2023	o the Cash Flow Statement Year Ended 30S tember 2023	o the Cash Flow Statement Year Ended 30S tember 2023
RECONCILIATION OF NET INCOME TO NET CASH			FLOW FROM	OPERATING
ACTIVITIES
				30.9.23	30.9.22
Net income for the Activities)	reportiug	period (as per the Statement	ofIiinancial	73,215	72,777
Adjustments for: Depreciation charges Pmfit on disposal of fixed assets				145	540 (977)
Interest received				(7,103)	(623)
Decrease/(increase)	iu debtors			10,958	(15,739)
increase in creditors				40,936	127,378
Net cash provided	by operations			118,151	183,356

ANALYSIS OF CHANGES IN NET FUND	S
	At 1.10.22	Cash flow	At 30.9.23
Net cash
Cash at bank and in hand	438,298	124,631	562,929
	438,298	124,631	562,929
Total	438,298	124,631	562,929

DON	ATIO	NS AND LEGACI	ES
					30.9.23	30.9.22
Donations					31,579	30,354
Grants					540,632	~448 480
					572 11	478,834
Split	ofGrants received:				30.09.23	30.09.22
					f	f.
Vnrestdcted		Grants			106,614	101,239
Restricted Grants
	- Core	Services: Drop-in Centre, Counselling		and Nightstop	376,368	236,189
	-The Next Step (supported		accommodation)		57,650	111,052
Total					540,632	448,480

							30.9.23	30.9.22
	The National Lottery Community			Fund			195,481	153,820
	Lloyds Bank Foundation —Nightstop							6,250
	Drop-in Centre, Couaselliug and The Next Step Grants (f10k			Nightstop		&f1oir	34,635 9,802	51,414 39,984
	Garfield Weston Foundation						32,500	2,500
	Thomas Hickman's Charity						12,667	17,500
	Nationwide Community Grants						26,880	11,068
	William Harding's Charity						11,667	17,500
	Rothschild Foundation						52,500
	Buckinghamshire Council						43,526	24,500
	Buckinghamshire Building	Society					12,180	24,361
	Heart ofBucks Community		Foundation				23,305	10,000
	Edward Gostling Foundation						12,218	25,000
	Lloyds Bank Foundation						41,271	14,583
	King Cullimore Charitable	Trust						25,000
	Building Societies Trust Ltd							25,000
	Tony and Shelagh Williams		Charitable		Foun	dation	15,000
	UK Youth						17,000
							540,632	448,480
3.	OTHER TRADING ACTIVITIES
							30.9.23	30.9.22
							f
	Fundraising events						3,472	15,682
	Other Hire Income							2,065
							3,472	17,747
4.	INVESTMENT INCOME
							30.9.23	30.9.22
	Deposit account interest						7,103	623
5.	OTHER INCOME
							30.9.23	30.9.22
	Gain on sale oftangible fixed assets							977
	Housing Benefit Payments						50,801	43,420
	Young Person Rent Contribution						16,333	14,906
	Other Income						~7986	1,199
							75,120	60,502

Raising dona	tions and	le	acies
						30.9.23	30.9.22
Staff costs						31,939	14,750
Fundraising	Events					2,305	577
Marketing (CRM)						1,464	1,092
Fundraising	Consultant					10,318	12,989
						46,026	29,408
CHAR1TASLE ACTfVITTRS COSTS
						Support
					Direct	costs (see
					Costs	note 8)	Totals
							f.
Core Services: Drop-in		Centre,
Counselling	and Nightstop				281,557	42,262	323,819
The Next Step (supported
accommodation)					191,582	23,264	214,846
					473,139	65,526	538,665
SUPPORT	COSTS
					Human	Governance
				Administration	resources	costs	Totals
						f.	f.
Core Services: Drop-in		Centre, Counselling
and Nightstop				29,982	6,025	6,255	42,262
The Next Step (supported			accommodation)	19,988	719	2,557	23,264
				~49 970	6,744	8,812	65,526
Support costs, included		in	the above, are as	follows:		30.9.23	30.9.22
				Core
				Services:
				Dmp-in
				Centre,	The Next
				Counselling	Step
				ariel	(sup purred	Total	Total
				Nightstop	accommodation)	acuvities	activities
					6
Wages —Management		&.Admin		29,982	19,988	49,970	32,204
HR, Finance	&Payroll	Support		6,025	719	6,744	8,004
Wages - Governance				3,307	2,205	5,512	11,307
Auditors' remuneration				375	45	420	420
Accountancy	fees			2,573	307	2,880	2,880
Professional	Fees						945
				42,262	~23 264	65,526	55,760

Net income/(expenditure) is stated after charging/(crediting):
	30.9.23	30.9.22
		8
Independent Examiner's Fees	420	420
Depreciation - owned assets	145	540
Surplus on disposal offixed assets		(977)
Other accounting and advisory services	2,880	2,880

STAFFCO	STS
				30.9.23	30.9.22
				f
Wages and	salaries			440,629	359,003
Social security costs				21,080	25,519
Other pension costs				9039	6,675
				~470 748	391,197
The average	monthly	number ofemployees	during the year was as follows:
				30.9.23	30.9.22
Management	/k Admin			2	3
Counselling	tk Youth	Work		20	16
					19

COMPA.RATIVES F	OR	THK STATEMENT OF FI	NANCIAL ACTIVITIES	30.09.2022
			Unrestricted	Restricted	Total
			fund	funds	funds
INCOME AND ENDOWMENTS FROM
Donations and legacies			121,593	357,241	478,834
Other trading activities			13,371	4,376	17,747
investment income			618	5	623
Other income			2,176	58,326	60,502
Total			137,758	419,948	~557 706
EXPENDITURE ON
Raising funds			6,806	22,602	29,408
Charitable activities
Core Services: Drop-in	Centre, Counselling
and Nightstop The Next Step (supported		accommodation)	40,207	230,881 184,433	271,088 184,433
Total			47,013	437,916	484,929
NET INCOME/(EXPENDITURE)			90,745	(17,968)	72,777
Transfers between fuads			~30,908	30,908
Net movement in funds			59,837	12,940	72.777
RECONCILIATION	OF FUNDS
Total funds brought forward			168,788	30,082	198,870
TOTAL FUNDS CARRIED FORWARD			228,625	43,022	271,647

14.	TANGIBLE FIXEDASSETS
				Fixtures
			Plant and	and
			machinery	fittings	Totals f
	COST
	At 1 October 2022		4,206	77	4,283
	Additions		623		623
	At 30September 2023		4,829	77	4,906
	DEPRECIATION
	At 1October 2022		2,282	77	2,359
	Charge for year		145		145
	At 30September 2023		2,427	77	~2504
	NKT BOOK VALUE
	At 30September 2023		~2402		2,402
	At 30 September 2022		1 924		1,924
15.	DKBTORSt AMOUNTS FALLINC DUE WITHIN		ONE YEAR
				30.9.23	30.9.22
	Trade debtors			250	16,000
	Prepayments			4792
				5,042	16,000
16.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				30.9.23	30.9.22
	Trade creditors			4,267	908
	Social security and other taxes			25,903	13,794
	Other creditors			1,984	1,631
	Accrued expenses			4,199	8,291
				36,353	24,624
17.	ACCRUALS AND DEFERRED	INCOME
	Balance at the start ofthe reporting	period			159,951
	Amounts added in the current period				189,158
	Amounts released to income				(159,951)
	Balance at the end ofthe reporting	period			189,158

MOVKMKN	T IN FUNDS
				Net	Transfers
			At	movement	between	At
			1.10.22	in funds	funds	30.9.23
Unrestricted	fuads
General fund			228,625	2,599	(97,722)	133,502
Restricted fuads
Drop-in Centre, Counselling		and Nightstop	42,586	107,509		150,095
The National	Lottery Fund		436	60.829		61,265
The Next Step Fund				$97,722)	97,722
			43,022	70,616	97,722	211,360
TOTAL FUNDS			~271 647	~73 215		344,862

Net movement in funds, incl	uded in the above are as fo	llows:
		Inconung	Resources	Movement
		resources	expended f	in funds
Unrestricted funds
General fund		119,035	(116,436)	2,599
Restricted funds
Drop-in Centre, Counselling	and Nightstop	221,820	(114,311)	107,509
The National Lottery Fund The Next Step Fund		187,148 ~129903	(126,319) ~227 625)	60,829 ~97,722)
		538,871	(468,255)	70,616
TOTALFUNDS		657,906	~584,691)	73,215

Comparatives fo	r movement	in funds
				Net	Transfers
			At	movement	between	At
			1.10.21	in funds	funds	30.9.22
			6		f.	6
Unrestricted funds
General fund			168,788	90,745	(30,908)	228,625
Restricted funds
Drop-in Centre, Counselling		and Nightstop		36,294		36,294
The National Lottery Fund			3,974	(3,538)		436
Nightstop Fund			2,570	(15,846)	19,568	6,292
The Next Step Fund				(8,839)	8,839
Buckinghamshire	Council - Nightstop		9,784		(9,784)
AVDC (now Buckinghamshire		Council
since April 2020)	- Nightstop		9,784		(9,784)
Counselling Fund Joint Schools Project			2,771 1,199	(24,840) ~1199)	22,069
			30,082	17968	30,908	43,022
TOTAL FUNDS			198,870	72,777		271,647

		Incoming	Resources	Movement
		tesotuces	expended	in funds
			f,
Unrestricted funds
General fund		137,758	(47,013)	90,745
Restricted funds
Drop-in Centre, Counselling	snd Nightstop	50,619	(14,325)	36,294
The National Lottery Fund		153,820	(157,358)	(3,538)
Lloyds Bank Foundation - Nightstop		6,250	(6,250)
Nightstop Fund		700	(16,546)	(15,846)
The Next Step Fund		183,059	(191,898)	(8,839)
Counselling Fund Joint Schools Project		25,500	(50,340) ~1,199	(24,840) (1,199)
		419,948	437916	17,968
TOTAL FUNDS		557,706	484929	72 777

				Net	Transfers
			At	movement	between	At
			1.10.21	in funds	funds	30.9.23
					f.
Unrestricted funds
General fund			168,788	93,344	(128,630)	133,502
Restricted funds
Drop-in Centre, Counselling		and Nightstop		143,803		143,803
The National Lottery Fund			3,974	57,291		61,265
Nightstop Fund			2,570	(15,846)	19,568	6,292
The Next Step Fund				(106,561)	106,561
Buckinghamshire	Council - Nightstop		9,784		(9,784)
AVDC (now 13uckinghamshite		Council
since April 2020)	- Nightstop		9,784		(9,784)
Counselling Fund Joint Schools Project			2,771 1,199	(24,840) ~I,199)	22,069
			30,082	52,648	128,630	211,360
TOTAL FUNDS			198,870	145,992		344,862

A current year 12 months as follows:	an	d prior year 12months co	mbined net movement in	fundk, included i	n the above ar
			Incoming	Resources	Movement
			resources f.	expended	m funds f
Unrestricted funds
General fund			256,793	(163,449)	93,344
Restricted funds
Drop-in Centre, Counselling		and Nightstop	272,439	(128,636)	143,803
The National Lottery Fund			340,968	(283,677)	57,291
Lloyds Bank Foundation	-Nightstop		6,250	(6,250)
Nightstop Fund			700	(16,546)	(15,846)
The 14ext Step Fund			312,962	(419,523)	(106,561)
Counselling Fund Joint Schools Project			25,500	(50,340) ~1,199	(24,840) ~1,199)
			958,819	906,171	~52 648
TOTAL FUNDS			1,215,612	(1,069,620)	145,992

Detailed Statement ofFinancial Activities	Detailed Statement ofFinancial Activities	Detailed Statement ofFinancial Activities
for the Year Ended 30Se tember 2023
			30.9.23	30.9.22
				6
INCOME AND ENDOWMENTS
Donations and legacies
Donations			31,579	30,354
Grants			540,632	448,480
			572,211	478,834
Other trading activities
Fundraising events			3,472	15,682
Other Hire Income				2,065
			3,472	17,747
Investment income
Deposit account interest			7,103	623
Other income
Gain on sale oftangible		fixed assets		977
Housing Benefit Payments Young Person Rent Contribution			50,801 16,333	43,420 14,906
Other Income			7,986	1,199
			75,120	60,502
Total incoming resoarces			657,906	557,706
EXPENDITURE
Raising donations	and	legacies
Wages Fundraising Events			31,939 2,305	14,750 577
Marketing (CRM) Fundraising Consultant			1,464 10,318	1,092 12,989
			46,026	29,408
Charitable activities
Wages Social security			353,208 21,080	300,742 25,519
Pensions			9,039	6,675
Running Costs			89,667	66,105
Overheads				180
Plant and machinery			145	540
			473,139	399,761
Support costs
Administration
Wages - Management		&Admin	49,970	32,204

Administration
Human resources
HR, Finance &Payroll Support
Goveraance costs
Wages - Governance
Auditors' remuneration
Accountancy fees
Professional Fees
Total resources expended

30.9.23	30.9.22
6,744	8,004
5,512	11,307
420	420
2,880	2,880
	945
8,812	15,552
584,691	~484929
~73 215	72,777