**REGISTERED COMPANY NUMBER: CE011684 (England and Wales) REGISTERED CHARITY NUMBER: 1175680** Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 September 2025 for Youth Concern Numbers Ltd 32 High Street Wendover Buckinghamshire HP22 6EA Youth Concern Contents of the Financial Statements for the Year Ended 30 September 2025 ||Page| |---|---| |Reference and Administrative Details|1| |Chairman's Report|2| |Report of the Trustees|3 to 8| |Independent Examiner's Report|9| |Statement of Financial Activities|10| |Balance Sheet|11 to 12| |Cash Flow Statement|13| |Notes to the Cash Flow Statement|14| |Notes to the Financial Statements|15 to 25| |Detailed Statement of Financial Activities|26 to 27| Youth Concern Reference and Administrative Details for the Year Ended 30 September 2025 **TRUSTEES** A Glover R Dix C Keating A Bedwell L Stoker (appointed 1.12.25) A Rainey (appointed 1.12.25) N Marzec (Chair 1.12.25) T Edwards (resigned 27.1.26) E Low (resigned 18.11.25) S Wells (resigned 27.1.26) P McPartlan (resigned 28.1.25) **REGISTERED OFFICE** Uptown Coffee Bar Whitehill Lane Aylesbury Buckinghamshire HP19 8FL **REGISTERED COMPANY** CE011684 (England and Wales) **NUMBER REGISTERED CHARITY** 1175680 **NUMBER INDEPENDENT EXAMINER** Matt Ryan FCCA 32 High Street Wendover Buckinghamshire HP22 6EA **BANKERS** CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ **CEO** H Asquith Page 1 Youth Concern ## Chairman's Report for the Year Ended 30 September 2025 Youth Concern is an independent charity that has supported 13-25 year olds in Aylesbury Vale, Buckinghamshire for 46 years. Throughout the year, young people engaged with our Drop-in Centre, counselling service and homelessness prevention projects. This year concluded our three year strategy. Between October 2022 and September 2025, our work focused on enabling young people to - improve their mental and physical health, - strengthen their ability to live independently, and - access or sustain education, training and employment. In her message below, our CEO Hannah sets out how we advanced these aims by increasing our reach, facilitating more collaboration, hearing and acting upon youth voice, working to create an environment where our people love to work, using data to optimise what we do, and maintaining our sound financial position. My sincere thanks go to our entire team, both staff and volunteers, who have worked tirelessly over the past twelve months to support local young people. I am also grateful to the many individuals, charitable trusts, companies, community groups and clubs that have contributed money, time and gifts in kind this year. Without the generosity of our funders, large and small, and the trust you place in us, we would not be able to support Aylesbury Vale's young people. My thanks extend to my fellow trustees. Your skill, insight and commitment have strengthened Youth Concern, helping to ensure we are resilient and well prepared to meet young people's changing demands. On 1st October 2025 we launched our new three year strategy. It lays out how 13-25 year olds in Aylesbury Vale will feel safe, seen and supported to live with confidence, purpose and possibility. Thank you for reading this, and your interest in Youth Concern's work. A special mention to our board of trustees. This year two trustees, Emma Low and Tom Edwards, have resigned having completed their three terms of office. Steve Wells and Paul McPartlan have also resigned having dedicated a number of years to the charity. Thank you all for your wise counsel and dedication to Youth Concern. We welcomed three new trustees to the Board in December 2025. ## Nicci Marzec Page 2 Youth Concern ## Report of the Trustees ## for the Year Ended 30 September 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of 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). ## Incorporation The charity is a Charitable Incorporated Organisation (CIO) and was incorporated on 10 November 2017. ## **OBJECTIVES AND ACTIVITIES** ## **Objectives, Vision and Purpose** 1. To act as a resource for vulnerable young people, especially within Aylesbury Vale, with a particular emphasis on young people aged between 13 and 25 by providing support and assistance and organisation programmes of development, educational and other activities as a means of: a. Advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals; - b. Advancing education; - c. Relieving unemployment; - d. Preventing youth homelessness; e. Providing recreational and leisure time activity in the interests of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life of such persons. 2. Relieving the physical and mental sickness of young persons in need, in particular by the provision of counselling and support. 3. Promoting social inclusion for the public benefit by preventing young people from becoming socially excluded, relieving the needs of those who are socially excluded and assisting them to integrate into society. For the purposes of this clause socially excluded means young people between the ages of 13 to 25 years of age who are excluded from society, or parts of society, as a result of one or more of the following factors: unemployment; financial hardship; race; gender; poor educational or skills attainment; disability; ethnic origin; or who are within, or have experienced, the public care or penal system. Our Vision: that 13-25 year olds in Aylesbury Vale feel safe, seen and supported to live with confidence, purpose, and possibility. Our Purpose: we create spaces where young people can feel safe, be real, and thrive. ## Volunteers We are very grateful to our 19 volunteers, who have contributed in excess of 2,000 hours in the year helping to deliver all aspects of the charity's services. Without this valuable contribution of time, energy and expertise we would not have been able to achieve so much. Page 3 Youth Concern ## Report of the Trustees ## for the Year Ended 30 September 2025 ## **ACHIEVEMENT AND PERFORMANCE** ## **Chief Executive's Message** Youth Concern's last 3 year strategy, focused on growth and data. It was called 'A vision for improved quality of life for 13-25 year olds in Aylesbury Vale.' During the 3 years, we delivered strong results: - We expanded our annual reach to over 1,500 young people across 3 services, beating our original aim of supporting 1,000 young people per year. - Youth voice rightly became more prominent. The launch of our youth panel and more regular surveys involved young people formally in programme design, our new strategy and new brand. - We grew our income by 57%. As services grew, as we worked with more partners in the community, as we welcomed more colleagues and volunteers, and as we introduced initiatives to make Youth Concern a place where people love to work, our expenditure also increased. Over the past three years, we've built a reliable record of young people engaging with our charity, providing valuable insight into our reach. We can now say, for example, that - the number of monthly visitors to our Drop-in Centre has increased by 23% in the 3 years; - 71 young people now receive counselling every month, up from 50 per month 3 years ago; - the Next Step Project, which welcomed its first homeless resident 5 years ago, is full 93% of the time, up from 74% 3 years ago. But the most important metric, of course, is the difference our work made to young people. Read on to see how our support helped young people improve their wellbeing, strengthen their independence, and access or stay in education, training and employment. ## **Drop-in Centre** _"Youth Concern is a great support for young people; I have been going there since I was 14 years old and I'm now 17. They have helped out so much, I don't know what I would do without them to be fair."_ Our Drop-in Centre continued to serve as the gateway to Youth Concern. 13-25 year olds visited for many reasons from enjoying our music studio and gaming areas, to accessing meals, food parcels, Wi-Fi and laptops. Through small group sessions and one-to-one support, our staff and volunteers guided young people in managing money and benefits, safe housing, accessing education, training and employment (including quiet study sessions during the GCSE exam season), using essential facilities such as laundry, and developing the skills required for independent living. During the third year of our strategy, we expected to welcome 1,000 young people to our Drop-in Centre. Monthly visitors actually numbered 1,434, with an average of 120 young people - including 23 new young people - visiting every month. Because young people choose to come to our Drop-in Centre, external services like Brook (sexual health) and Cranstoun (substance misuse) ran regular sessions from our premises. We continued to expand our outreach in schools, colleges and public spaces. ## **Counselling** _"I like the counselling as I like talking to somebody about the things I tend to keep to myself mostly apart from telling my family, so it feels like a relief to talk to somebody other than my family."_ Demand for our counselling service increased yet again during the year. We provided counselling - free of charge - to 65 young people at a time, on average, and 117 individual young people during the year. Our 'contract counsellor' programme which launched last year enabled us to increase the number of counselling sessions available in a financially sustainable way. Its introduction also helped us reduce the time between a young person's assessment to first session, from 13 days 2023-24 to 9 days this year. We continued to deliver high quality support with counselling clients once again scoring the service they received at 4.8/5. We're pleased that the steps we took to help young people attend their sessions worked; our DNA rate (did not attend) dropped to 10% this year. Page 4 Youth Concern ## Report of the Trustees ## for the Year Ended 30 September 2025 We received referrals from young people directly, adult mental health services, social care, schools, charities and Child and Adolescent Mental Health Services (CAMHS) and on average, assessed 5 new young people every month (same number as previous year). ## **Homelessness prevention** Eighteen young people lived with us at the Next Step, our supported accommodation project, during the year. When the 10 men and 8 women moved in, they were between 18 and 22 years old. Occupancy rate was comparable to the previous year (93% 2024-25, 95% 2023-24). This is largely due to referring partners understanding our offer and the team receiving quality referrals. We received 46 referrals during the year, up from 41 the previous year, from a variety of sources including our Drop-in Centre and counselling service, Buckinghamshire Council, GPs and social prescribers and other charities including Aylesbury Housing Action Group and Connection Support. ## _"Living at the Next Step Project, I gained independence, social skills and stability."_ Our bursary for working residents remains a real help, making sure they're not worse off financially while earning and living in supported accommodation. We were pleased to see three residents make good use of it this year. ## **Income generation** Youth Concern raised most of its income from charitable trusts, individuals, companies, clubs and organisations. We're grateful to all our funders, especially those who pledge multi-year donations. We would like to thank the local businesses and sports clubs that have supported us through employee fundraising, financial and in kind donations, and the Rothschild Foundation whose employees and volunteers chose Youth Concern as their charity of the year. ## **Raising awareness and youth voice** People from across Youth Concern sit on many boards and attend multiple meetings and events which raises awareness of our services. We amplified young people's voices through events at the House of Lords, on local radio and in print media. We welcomed the Minister for Education and our MP to our Drop-in Centre. Youth Concern added its voice to national campaigns including Make Work Pay (calling on the government to fix a harmful quirk in the benefits system that penalises young people in supported housing, so that working more hours always leaves them better off, not worse). We were delighted this campaign proved successful, meaning we won't need to offer our working residents' bursary after autumn 2026. Enormous thanks to the 8 members of our youth panel who played an invaluable role in shaping our strategic direction and rebrand. Their input ensured lived youth experience was given prominence. Here's what they achieved: - January: we mapped out the scale of change ahead, including the launch of our new 3 year strategy. Using anonymised 2024 service data and Maslow's hierarchy of needs, the panel helped shape early thinking on what support young people most needed. - March: the panel got a backstage look at how charity funding really works. We drafted a bid for a project aimed at reducing serious violence and explored how Youth Concern could better support young people involved in or at risk of entering the criminal justice system. - May: attention turned to our rebrand. Two panel members shared their front-row experience judging brand concepts from Bucks New University design students. - July: panel members took a critical eye to our website, offering practical suggestions to help make it more relevant and accessible for young people. - September: working alongside our Communications Manager, the panel helped map out our brand roll-out, from leaflets and QR codes to redecoration of the inside and outside of our Drop-in Centre and branded merchandise. Page 5 Youth Concern ## Report of the Trustees ## for the Year Ended 30 September 2025 - November: time to celebrate: 2 hours of bowling, dinner, and a special visit from the High Sheriff of Buckinghamshire who presented members with personalised certificates of appreciation. Youth panel member: _"Thank you so much for accepting my application and allowing me to see 'behind the scenes' of Youth Concern."_ A huge thank you to the 2025 youth panel for their passion, honesty and brilliant ideas. You've shaped the future of Youth Concern - and we couldn't have done this year without you. ## **Thank you** I would like to express my sincere thanks to everyone who makes Youth Concern's work possible. To our trustees, for your guidance and unwavering commitment; to our staff, for your professionalism, compassion and drive; and to our volunteers, whose generosity of time and spirit strengthens everything we do. Together, you create the energy and care that enable us to support young people across Aylesbury Vale to thrive. Finally, and most importantly, thank you to the young people who chose to engage with Youth Concern during the year. ## **FINANCIAL REVIEW** ## **Financial position** The charity received total income of £878,745 in the year to September 2025 (2024 £886,068). Income included £746,327 (2024 £753,280) in donations and grants, and £Nil (2024 £9,028) in other trading activities, £105,394 (2024 £113,400) in other income, including rental income of £104,137 (2024 £108,935) and £27,024 (2024 £10,360) in investment income. Income in 2024 included an endowment of £150,000 which cannot be utilised for a period of 5 years or sooner if the charity reserves drop below defined levels. Of the total resources expended on charitable activities of £772,415 (2024 £674,794), £675,887 (87.5%) related to staff and overhead costs and £96,528 to support costs. Total expenditure for the year increased by £99,266 (13.7%) resulting in total expenditure of £822,369. During the year the charity expanded investment in their operations, in particular in the staffing costs to enable the support of young people. These increased by £76,684, of which £10,644 was attributable to the additional national insurance contributions levied by the government from April 2025. Other factors played a part in the increased costs. There were additional staff hours on service delivery, annual salary increases to reflect the cost of living, the appointment of a new volunteer co-ordinator to increase cost effectiveness of service delivery and increased expenditure in accountancy services to increase the charity's financial resilience. The charity had cash in the balance sheet of £808,047 (2024 £718,961). A significant proportion of this figure is deferred income amounting to £251,650 (2024 £213,931), namely grant monies received in advance for services committed to but not yet delivered by Youth Concern. Restricted funds (including the endowment) amounted to £218,945. The remaining balance of £347,452 considered unrestricted and supports our reserves policy. The level of total reserves as at 30 September 2025 is £564,203 (2024 £507,827). The reserves are divided between restricted funds of £58,272, endowment funds (including interest earned) of £160,673 and unrestricted funds totalling £345,258. Restricted funds are utilised on the specific nature of the grants or gifts as specified by the donor and in accordance with the approved objects of the charity. The unrestricted funds are managed to ensure that the charity holds sufficient funds to meet the requirements under the trustees' risk management policy and are also to be spent in accordance with the objects of the charity. The charity had a surplus of £56,376 (2024 surplus of £162,965) in the period. ## **Reserves policy** The trustees reviewed the charity's reserves policy in line with guidance set out in CC19 Charity Reserves: building resilience. This allows for the level of reserves to be reviewed annually and is based on an integrated approach alongside strategy and budget setting. It is based on an analysis of the risks to future income and an assessment of potential shortfalls if income does not meet expected budgets. This analysis suggests reserves should be in the region of £300,000 to £380,000. Unrestricted funds are £345,258 as at 30 September 2025. This represents just over 4 months operating costs. Page 6 Youth Concern ## Report of the Trustees for the Year Ended 30 September 2025 ## **FINANCIAL REVIEW** ## **Going concern** The trustees have considered the risks, including the impact of the cost of living crisis and in particular, high energy costs. The trustees have confirmed that the major sources of grant funding are committed and the delivery of activities can be maintained. The trustees are confident that the charity has adequate resources to continue operating for the foreseeable future and, for this reason, the trustees continue to adopt the going concern basis in preparing the accounts. ## **FUTURE PLANS** Looking ahead to our new strategy Like many charities and services around us, Youth Concern is operating in challenging times. Our new strategy was written in the context of our local authority spending 40% less on youth services this year than 10 years ago, increased demand from young people and a difficult fundraising environment. But with - our planned investment in fundraising, - work that's already started to explore new collaborations, - foray into earned income (social enterprise), - and the ideas and networks of a new chair and board members (from January 2026), there will be great opportunities within our next 3 years. The strategic period 2022-2025 was all about growth and data. As you read above, our annual reach increased to 1500 young people across all services, far exceeding the 1000 we believed we'd reach by September 2025. The focus of our new strategy is more on quality: sustaining it and measuring it. Work has already started on one of our key ambitions: to create a bespoke outcome measurement tool so we can report the impact our work makes, rather than 'just' the number of young people it benefits. Launched October 2025, our new 3 year strategy is entitled 'How 13-25 year olds in Aylesbury Vale will feel safe, seen and supported to live with confidence, purpose and possibility.' It is big and bold, setting out how we will do 4 things: 1. expand our youth services 2. develop a Youth Hub, a one-stop shop for young people in central Aylesbury in partnership with other youth-facing services 3. do even more work in collaboration, recognising others' specialisms to improve young people's experiences of accessing support, and reducing duplication 4. strengthen our own infrastructure ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The charity is controlled by its governing document, a deed of trust, and is constituted as a Charitable Incorporated Organisation. The charity is governed under a written constitution adopted on 10th November 2017. The trustees are responsible for the management and administration of the charity. ## **Recruitment and appointment of new trustees** New people are appointed to fill vacancies by the trustees, having regard to the skills, knowledge and experience needs for the effective administration of the CIO. Induction of new members to the work of the charity is carried out by the Chief Executive. The governing document provides for a minimum of 3 and a maximum of 12 trustees, to administer and manage the charity. Page 7 rt ofthc Tr￿Stee5 for the Year Ended 30 tember 2025 STRUCTURE, GOVERNANCE AYD MANAGEMEliT Key mAnagement remuneration Tbe tsust¢¢s delegate the day-ltrday njanagcmcnt of tk c￿lty to a Chief R￿tt￿1Ve who is an employee of the ¢harity. Th¢ remunerntton of the cbaritvs key manaEcmcnt person￿1 is trAscd on kDChI￿ against sirnilar rolcs at similar size ¢han"ties and is approved by the trnAees. Rlsk management The tNstees have a duty to A4knufy atrj review the risks to wbi¢h the ¢harity is exw*d alld to ellsllre 2ppiowiate controls ar¢ in p12ee io provide re￿nable a￿￿ance WIDX fraud and etroT. We have a pra¢ti¢al approach to risk management so thaL in the cvcnt of a tDajor evtnl clwity c4)uld ¢ontioue to ￿erate in accordatte with the chatitys objectives. The LlwJ"ty has rtsbust PlLKedLw¢s in pl￿¢ to ensure we obser%'e I￿1 practic¢ in relation to the Safegllardj'ng of Young People and Vuinttrable Adults. We also have in place pr￿edUleS to rninim15e the risk of haud or etr￿ and r¢vi¢ further risks an￿￿11]Y$ i￿luding finan¢tal, opcrational, dats wotection and enviTonmentsl risL%. Approved by orderofthe IK)ardof ttustees on. .. and Sign￿ort irs ￿half by: N Mar3gc- st 2710112026 Dat¢ Page 8 ndeut Exami￿￿$ Yothh col￿¢M rt lo lh¢ Tntslres of lrtdepettdent e￿mIner'S ttport to the trwtees of Yothth CO￿tern Cthe C•mpAny') I report to the chartry thu#ees on tny examination of the of the Company for th¢ year ended 30 Sept¢mber 2025. Responsibilititt basis of report As the charity's tnjstees of the Company (andalso its directors for thc of c(xnpaDy law} you are r&8poDsible for the preparauon ofthe accounts in xcordance withthe requirenwL8 of the Cornpnies Act 2(K)6 (the 2006 ACV). Having satisfied myself that the accounts of the Company are not required w be audited undei Part 16 of the 2(K16 Act and are eligible for u]depeodeDt exaDJiDatlo￿ I repixt in re5Pttt of rn) exaDunation of your charity's accounts as c4tried out under Section 145 of the Charities Act 2011 {'the ?01 l Act). Its ¢arrytng oui my exa]nill8ts0ts I hav¢ followed th¢ Directions given by tbe Cjjarity Conuni&sioD Wlder Section 145(5} tb) of the 2011 ACL Independent ¢xaminer'J 5ta¢etll¢Dt SitLce your charity's gro￿ illcoine exceeded £250.1)(Kl your exalntner a Enanber of * ligted body. I call co that l am qualified to ut)dertake the examination l am a member of the Ass(Kiation of Chartered Certified Accoutltsnty which is one of the list¢d both"es. I haTrr completed my examinatio￿ l ¢onfimi that no matters have come to my atrention in Connection Vélth the examination giTring me Ca￿ to believe: accounting records wue llot keN ill resw of the Cowy as Nu]￿d by S¢rtion 386 of the 2006 Act" or the accounts do not aecord with those recor(L8: or the a¢¢ouAts do not tonply with the a¢coth)ttng wuiremtnts of Section 396 of the 2006 Act other than ally requiren]ent thaT the a¢¢ounts give fair view whi¢h is noi a maEt¢r consid￿ed as part of an independent exarninatso￿ or th¢ a¢cout)is hav¢ Dot t*en prepared in accorfund
Notes
£
**INCOME AND**
**ENDOWMENTS FROM**
Donations and legacies
2
247,489
Other trading activities
3
-
Investment income
4
15,170
Other income
5
1,257
**Total**
263,916
**EXPENDITURE ON**
Raising funds
6
22,560
**Charitable activities**
7
Core Services: Drop-in Centre
and Counselling
100,175
The Next Step (supported
accommodation)
-
**Total**
122,735
**NET**
**INCOME/(EXPENDITURE)**
141,181
**Transfers between funds**
18
(27,668)
**Net movement in funds**
113,513
**RECONCILIATION OF**
**FUNDS**
Total funds brought forward
231,745
**TOTAL FUNDS CARRIED**
**FORWARD**
345,258|Restricted
Endowment
funds
fund
£
£
498,838
-
-
-
4,935
6,919
104,137
-
607,910
6,919
27,394
-
417,044
-
255,196
-
699,634
-
(91,724)
6,919
27,668
-
(64,056)
6,919
122,328
153,754
58,272
160,673|30.9.25
Total
funds
£
746,327
-
27,024
105,394
878,745
49,954
517,219
255,196
822,369
56,376
-
56,376
507,827
564,203|30.9.24
Total
funds
£
753,280
9,028
10,360
113,400| |---|---|---|---| ||||886,068| ||||48,309
441,876
232,918| ||||723,103| ||||162,965
-| ||||162,965
344,862| ||||507,827| The notes form part of these financial statements Page 10 Youth Concern ## Balance Sheet ## 30 September 2025 |Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
14
3,347
**CURRENT ASSETS**
Debtors
15
2,353
Cash in hand
442,118
444,471
**CREDITORS**
Amounts falling due within one
year
16
(102,560)
**NET CURRENT ASSETS**
341,911
**TOTAL ASSETS LESS**
**CURRENT LIABILITIES**
345,258
**NET ASSETS**
345,258
**FUNDS**
17
Unrestricted funds
Restricted funds
Endowment funds
**TOTAL FUNDS**|Restricted
Endowment
funds
fund
£
£
5,560
-
29,796
-
205,256
160,673
235,052
160,673
(182,340)
-
52,712
160,673
58,272
160,673
58,272
160,673|30.9.25
Total
funds
£
8,907
32,149
808,047
840,196
(284,900)
555,296
564,203
564,203
345,258
58,272
160,673
564,203|30.9.24
Total
funds
£
2,065
32,508
718,961
751,469
(245,707)
505,762
507,827
507,827
231,745
122,328
153,754
507,827| |---|---|---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each 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 charitable company. The notes form part of these financial statements continued... Page 11 Youth Ba]ance Sheet- contioued 30Se ember 2025 These fiMncia] statements haile been prtpared in a¢corthrte with the provisions appiieabl¢ to charitable COThbpanie subject to the small companies rcgime. The fJnan¢ial ststements w¢[¢ approved by the Board of Trustees and authotised for i5su¢ on 1*.4 01..12026 and were signedon ]Lskh￿rby. Tn)si 2710112026 Date R DiK- Trnstet 2710112026 Date The fonn part of tt*se financtal sta*ments Pag¢ 12 Youth Concern |Cash Flow Statement
for the Year Ended 30 September 2025
Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash provided by/(used in) operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Interest received
Net cash provided by investing activities
**Cash flows from financing activities**
Income attributable to endowment
Net cash provided by financing activities
**Change in cash and cash equivalents in**
**the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end of**
**the reporting period**|30.9.25
£
63,587
63,587
(8,444)
27,024
18,580
6,919
6,919
89,086
718,961
808,047|30.9.24
£
(8,082)
(8,082)
-
10,360
10,360
153,754
153,754
156,032
562,929
718,961| |---|---|---| The notes form part of these financial statements Page 13 Youth Concern ## Notes to the Cash Flow Statement ## for the Year Ended 30 September 2025 ## **1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES** ||**ACTIVITIES**|||| |---|---|---|---|---| ||||30.9.25|30.9.24| ||||£|£| ||**Net income for the reporting period (as per the Statement of Financial**|||| ||**Activities)**||56,376|162,965| ||**Adjustments for:**|||| ||Depreciation charges||1,602|337| ||Interest received||(27,024)|(10,360)| ||Income attributable to endowment||(6,919)|(153,754)| ||Decrease/(increase) in debtors||359|(27,466)| ||Increase in creditors||39,193|20,196| ||**Net cash provided by/(used in) operations**||63,587|(8,082)| |**2.**|**ANALYSIS OF CHANGES IN NET FUNDS**|||| |||At 1.10.24|Cash flow|At 30.9.25| |||£|£|£| ||**Net cash**|||| ||Cash at bank and in hand|718,961|89,086|808,047| |||718,961|89,086|808,047| ||**Total**|718,961|89,086|808,047| The notes form part of these financial statements Page 14 Youth Concern Notes to the Financial Statements for the Year Ended 30 September 2025 ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the Charitable Incorporated Organisation (CIO), which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. The charity constitutes a public benefit entity as defined by FRS102. The financial statements are presented in sterling which is the functional currency of the charity. ## **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. The charity holds an expendable endowment fund. Expendable endowments are funds where the capital may be used in accordance with the charity's objectives, but the fund is restricted. Endowment funds are classified as restricted funds in the Statement of Financial Activities and Balance Sheet. Income arising from these funds is restricted and is applied in line with the fund's specific purpose ## **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. ## **Raising funds** Rasing funds includes all expenditure incurred by the charity to raise funds for its charitable purpose and includes cost of all fundraising activities, events and non-charitable trading. ## **Charitable activities** Cost of charitable activities includes capital costs of improvements to Merryville House, the location of The Next Step, the charity's supported accommodation project, staff costs for specific activities or support workers within the Drop-in Centre and an apportionment of staff costs and overheads. ## **Governance costs** Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Equipment over 3 and 10 years on cost Furniture & Fittings over 3 and 10 years on cost Leasehold improvements over 10 years on cost ## **Taxation** The charity is exempt from corporation tax on its charitable activities. continued... Page 15 Youth Concern Notes to the Financial Statements - continued for the Year Ended 30 September 2025 ## **1. ACCOUNTING POLICIES - continued** ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Pension costs and other post-retirement benefits** The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **Going concern** The Trustees have reviewed all material risks which may impact the organisation's ability to continue as a going concern, including the current crisis around the increased cost of living. The Trustees believe that despite any active risks, the charity remains a going concern. The Trustees formed this conclusion by reviewing the financial performance of the organisation with reference to forecast levels of free reserves and cash flow projections. ## **Debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due. ## **Cash at bank and in hand** Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## **Creditors and provisions** Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ## **2. DONATIONS AND LEGACIES** |Donations
Grants
Split of Grants received:
Unrestricted Grants
Restricted Grants
- Core Services: Drop-in Centre and Counselling
- The Next Step (supported accommodation)
- The Edward Gostling Fund
Total||30.9.25
£
42,606
703,721
746,327
30.09.25
£
204,883
362,620
136,218
-
703,721|30.9.24
£
40,698
712,582
753,280
30.09.24
£
188,678
303,651
70,253
150,000| |---|---|---|---| ||||712,582| continued... Page 16 Youth Concern Notes to the Financial Statements - continued for the Year Ended 30 September 2025 ## **2. DONATIONS AND LEGACIES - continued** During the financial year ended 30 September 2024 an endowment of £150,000 was received from the Edward Gostling Fund. This, and any interest earned, is held as a restricted fund and may be expended if reserves fall below 3 months operating costs in any year. Grants received, included in the above, are as follows: |The National Lottery Community Fund
Drop-in Centre and Counselling __< £10k
The Next Step Grants __< £10k
Garfield Weston Foundation
Thomas Hickman's Charity
William Harding's Charity
Rothschild Foundation
Buckinghamshire Council
Building Societies Trust Ltd
Heart of Bucks Community Foundation
Edward Gostling Foundation
Lloyds Bank Foundation
Bucks Capacity Fund collaboration
The Clare Foundation
UK Youth
Berkeley Foundation
Jongen Charitable Trust
John Lewis Foundation
Travis Perkins
Global's Make Some Noise
The MacFarlane Family Foundation
Shanly Foundation
St James’s Place Charitable Foundation
**3.**
**OTHER TRADING ACTIVITIES**
Fundraising events
Other Hire Income|30.9.25
£
159,861
45,306
39,826
22,500
18,125
12,250
77,750
19,986
25,667
30,649
-
27,083
-
23,181
34,000
33,986
15,000
-
12,260
30,800
22,241
40,750
12,500
703,721
30.9.25
£
-
-
-|30.9.24
£
113,795
42,538
21,136
25,000
26,833
16,833
75,833
13,729
18,667
31,618
162,218
38,063
13,867
-
36,833
10,461
13,750
15,331
20,677
15,400
-
-
-|30.9.24
£
113,795
42,538
21,136
25,000
26,833
16,833
75,833
13,729
18,667
31,618
162,218
38,063
13,867
-
36,833
10,461
13,750
15,331
20,677
15,400
-
-
-| |---|---|---|---| |||712,582|| |||30.9.24
£
8,488
540
9,028|| ||||9,028| continued... Page 17 Youth Concern ## Notes to the Financial Statements - continued for the Year Ended 30 September 2025 ## **4. INVESTMENT INCOME** |Deposit account interest
**5.**
**OTHER INCOME**
Other Income
Rental Income
**6.**
**RAISING FUNDS**
**Raising donations and legacies**
Staff costs
Fundraising events
Fundraising consultant
**7.**
**CHARITABLE ACTIVITIES COSTS**|30.9.25
£
27,024
30.9.25
£
1,257
104,137
105,394
30.9.25
£
32,299
20
17,635
49,954|30.9.24
£
10,360
30.9.24
£
4,465
108,935|30.9.24
£
10,360
30.9.24
£
4,465
108,935| |---|---|---|---| |||113,400|| |||30.9.24
£
30,349
240
17,720
48,309|| ||||48,309| ||||| |Core Services: Drop-in Centre and
Counselling
The Next Step (supported
accommodation)
**8.**
**SUPPORT COSTS**|Direct

Costs
£
449,639
226,248
675,887|Support
costs (see
note 8)
£
67,580
28,948
96,528|Totals
£
517,219
255,196| |---|---|---|---| ||||772,415| ||||| |**SUPPORT COSTS**||| |---|---|---| |Administration

£
Core Services: Drop-in Centre and
Counselling
43,031
The Next Step (supported accommodation)
21,838
64,869|Human
Governance
resources
costs
£
£
8,152
16,397
544
6,566
8,696
22,963|Totals
£
67,580
28,948| |||96,528| continued... Page 18 Youth Concern Notes to the Financial Statements - continued for the Year Ended 30 September 2025 ## **8. SUPPORT COSTS - continued** Support costs, included in the above, are as follows: ||||30.9.25|30.9.24| |---|---|---|---|---| ||Core|||| ||Services:|||| ||Drop-in|The Next||| ||Centre|Step||| ||and|(supported|Total|Total| ||Counselling|accommodation)|activities|activities| ||£|£|£|£| |Wages - Management & Admin|43,031|21,838|64,869|57,583| |HR, Finance & Payroll Support|8,152|544|8,696|6,527| |Wages - Governance|4,315|1,728|6,043|5,755| |Independent Examiner's Fees|300|120|420|420| |Accountancy fees|11,782|4,718|16,500|4,442| ||67,580|28,948|96,528|74,727| ## **9. NET INCOME/(EXPENDITURE)** Net income/(expenditure) is stated after charging/(crediting): ||30.9.25|30.9.24| |---|---|---| ||£|£| |Independent Examiner's Fees|420|420| |Depreciation - owned assets|1,602|337| |Other accounting and advisory services|16,500|4,442| ## **10. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 30 September 2025 nor for the year ended 30 September 2024. ## **11. STAFF COSTS** |Wages and salaries
Social security costs
Other pension costs|30.9.25
£
558,457
46,145
11,800
616,402|30.9.24
£
493,078
35,501
11,139
539,718| |---|---|---| continued... Page 19 Youth Concern Notes to the Financial Statements - continued for the Year Ended 30 September 2025 ## **11. STAFF COSTS - continued** The average monthly number of employees during the year was as follows: |
Management & Admin
Counselling & Youth Work
Housing Team|30.9.25

3
18
4
25|30.9.24
3
16
5| |---|---|---| |||24| No employees received emoluments in excess of £60,000. The remuneration of the key management personnel, including CEO, Director of Youth Services, and the heads of The Next Step Project, Drop-in Centre, Counselling, and Finance and Admin, totalled £166,396 (2024 - £150,185). |**12.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
Endowment
fund
funds
fund
£
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
225,378
377,902
150,000
Other trading activities
9,028
-
-
Investment income
3,672
2,934
3,754
Other income
4,404
108,996
-
**Total**
242,482
489,832
153,754
**EXPENDITURE ON**
Raising funds
31,433
16,876
-
**Charitable activities**
Core Services: Drop-in Centre and
Counselling
51,060
390,816
-
The Next Step (supported accommodation)
-
232,918
-
**Total**
82,493
640,610
-
**NET INCOME/(EXPENDITURE)**
159,989
(150,778)
153,754
**Transfers between funds**
(61,746)
61,746
-
**Net movement in funds**
98,243
(89,032)
153,754
**RECONCILIATION OF FUNDS**
Total funds brought forward
133,502
211,360
-
**TOTAL FUNDS CARRIED FORWARD**
231,745
122,328
153,754|Total
funds
£
753,280
9,028
10,360
113,400| |---|---| ||886,068| ||48,309
441,876
232,918| ||723,103| ||162,965
-| ||162,965
344,862| ||507,827| continued... Page 20 Youth Concern Notes to the Financial Statements - continued for the Year Ended 30 September 2025 ## **13. PENSION AND OTHER POST-RETIREMENT BENEFITS** The charity operates a defined contribution pension plan for its employees. The amount recognised as an expense in the year was £11,800 (2024 - £11,139). |**14.**|**TANGIBLE FIXED ASSETS**||||||| |---|---|---|---|---|---|---|---| |||Improvements||||Fixtures|| |||to|||Plant and|and|| |||property|||machinery|fittings|Totals| |||£|||£|£|£| ||**COST**||||||| ||At 1 October 2024|||-|4,829|77|4,906| ||Additions|6,645|||1,799|-|8,444| ||Disposals|||-|(403)|-|(403)| ||At 30 September 2025|6,645|||6,225|77|12,947| ||**DEPRECIATION**||||||| ||At 1 October 2024|||-|2,764|77|2,841| ||Charge for year||665||937|-|1,602| ||Eliminated on disposal|||-|(403)|-|(403)| ||At 30 September 2025||665||3,298|77|4,040| ||**NET BOOK VALUE**||||||| ||At 30 September 2025|5,980|||2,927|-|8,907| ||At 30 September 2024|||-|2,065|-|2,065| |**15.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||||| |||||||30.9.25|30.9.24| |||||||£|£| ||Trade debtors|||||23,054|15,000| ||Prepayments and accrued income|||||9,095|17,508| |||||||32,149|32,508| |**16.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN**|||**ONE**|**YEAR**||| |||||||30.9.25|30.9.24| |||||||£|£| ||Trade creditors|||||6,514|2,740| ||Social security and other taxes|||||19,245|17,576| ||Other creditors|||||3,490|6,226| ||Accruals and deferred income|||||255,651|219,165| |||||||284,900|245,707| Included within Accruals and deferred income is deferred income of £251,650 (2024 - £213,931). Deferred income arises where grants are received to fund future activities and is carried forward until the related expenditure occurs. continued... Page 21 Youth Concern ## Notes to the Financial Statements - continued for the Year Ended 30 September 2025 ## **17. MOVEMENT IN FUNDS** |**Unrestricted funds**
General fund
**Restricted funds**
Drop-in Centre and Counselling
The National Lottery Community Fund
The Next Step Fund
**Endowment funds**
The Edward Gostling Fund
**TOTAL FUNDS**
Net movement in funds, included in the above are
**Unrestricted funds**
General fund
**Restricted funds**
Drop-in Centre and Counselling
The National Lottery Community Fund
The Next Step Fund
**Endowment funds**
The Edward Gostling Fund
**TOTAL FUNDS**|At
1.10.24
£
231,745
122,328
-
-
122,328
153,754
507,827
as follows:|Net
movement
in funds
£
141,181
(64,771)
715
(27,668)
(91,724)
6,919
56,376
Incoming
resources
£
263,916
207,582
159,880
240,448
607,910
6,919
878,745|Transfers
between
At
funds
30.9.25
£
£
(27,668)
345,258
-
57,557
-
715
27,668
-
27,668
58,272
-
160,673
-
564,203
Resources
Movement
expended
in funds
£
£
(122,735)
141,181
(272,353)
(64,771)
(159,165)
715
(268,116)
(27,668)
(699,634)
(91,724)
-
6,919
(822,369)
56,376| |---|---|---|---| continued... Page 22 Youth Concern Notes to the Financial Statements - continued for the Year Ended 30 September 2025 ## **17. MOVEMENT IN FUNDS - continued** ## **Purpose of the restricted funds** ## **Restricted funds** Drop-in Centre and Counselling: Our Drop-in Centre welcomes all 13-25 year olds, but we specialise in supporting the vulnerable and disadvantaged in a safe space where they can access a wide range of tailored and holistic support, including our counselling service which supports 13-25 year olds who are struggling with their mental health. The National Lottery Community Fund: Drop-in centre and counselling project to support the delivery of our 3 year Strategy. The Next Step Fund: our supported accommodation project, provides previously homeless young people with a safe place to stay plus tailored support to rebuild their lives with hope for their future. The Edward Gostling Fund: This endowment may be expended if reserves fall below 3 months operating costs in any year. continued... Page 23 Youth Concern Notes to the Financial Statements - continued for the Year Ended 30 September 2025 ## **17. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |Net
At
movement
1.10.23
in funds
£
£
**Unrestricted funds**
General fund
133,502
159,989
**Restricted funds**
Drop-in Centre and Counselling
150,095
(27,767)
The National Lottery Community Fund
61,265
(61,265)
The Next Step Fund
-
(61,746)
211,360
(150,778)
**Endowment funds**
The Edward Gostling Fund
-
153,754
**TOTAL FUNDS**
344,862
162,965
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
242,482
**Restricted funds**
Drop-in Centre and Counselling
192,205
The National Lottery Community Fund
114,315
The Next Step Fund
183,312
489,832
**Endowment funds**
The Edward Gostling Fund
153,754
**TOTAL FUNDS**
886,068|Transfers
between
At
funds
30.9.24
£
£
(61,746)
231,745
-
122,328
-
-
61,746
-
61,746
122,328
-
153,754
-
507,827
Resources
Movement
expended
in funds
£
£
(82,493)
159,989
(219,972)
(27,767)
(175,580)
(61,265)
(245,058)
(61,746)
(640,610)
(150,778)
-
153,754
(723,103)
162,965| |---|---| continued... Page 24 Youth Concern Notes to the Financial Statements - continued for the Year Ended 30 September 2025 ## **18. CONTINGENT LIABILITIES** The charity is currently defending a legal claim. The trustees, having taken legal advice, do not consider it probable that the claim will result in a material liability. No provision has therefore been made in the financial statements. Further details of the claim have not been disclosed on the grounds that such disclosure could be seriously prejudicial to the charity's position. ## **19. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 30 September 2025. Page 25 Youth Concern ## Detailed Statement of Financial Activities for the Year Ended 30 September 2025 |Detailed Statement of Financial Activities
for the Year Ended 30 September 2025||| |---|---|---| ||30.9.25|30.9.24| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|42,606|40,698| |Grants|703,721|712,582| ||746,327|753,280| |**Other trading activities**||| |Fundraising events|-|8,488| |Other Hire Income|-|540| ||-|9,028| |**Investment income**||| |Deposit account interest|27,024|10,360| |**Other income**||| |Other Income|1,257|4,465| |Rental Income|104,137|108,935| ||105,394|113,400| |**Total incoming resources**|878,745|886,068| |**EXPENDITURE**||| |**Raising donations and legacies**||| |Wages|32,299|30,349| |Fundraising events|20|240| |Fundraising consultant|17,635|17,720| ||49,954|48,309| |**Charitable activities**||| |Wages|455,246|399,391| |Social security|46,145|35,501| |Pensions|11,800|11,139| |Running costs|161,094|153,699| |Improvements to property|665|-| |Plant and machinery|937|337| ||675,887|600,067| |**Support costs**||| |**Administration**||| |Wages - Management & Admin|64,869|57,583| |**Human resources**||| |HR, Finance & Payroll Support|8,696|6,527| This page does not form part of the statutory financial statements Page 26 Youth Concern ## Detailed Statement of Financial Activities for the Year Ended 30 September 2025 |Detailed Statement of Financial Activities
for the Year Ended 30 September 2025||| |---|---|---| ||30.9.25|30.9.24| ||£|£| |**Human resources**||| |**Governance costs**||| |Wages - Governance|6,043|5,755| |Auditors' remuneration|420|420| |Accountancy fees|16,500|4,442| ||22,963|10,617| |Total resources expended|822,369|723,103| |**Net income**|56,376|162,965| This page does not form part of the statutory financial statements Page 27