Breakout Youth.. Trustees. Report and Financial Statements- for the year ended 31 March 2024 Rogistered Charlty Number: 1180296 Company numbèr- 11537821 BREAKOUT YOUTH TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Page 1 of 22
Breakout Youth.. Trust8es' Rgport and Financial Statements- for the year ended 31 Mah 2024 Table of Contents Breakout Youth............................................................. Trustees, Report forthe year ended 31 March 2024....................................................................... Charity Reference and Administrative Details..... Trustees, Reportforthe yearended 31 March 2024..........................................................-............ Charitable Objects Vision Purpose......................................................................................................................................................... Structure, Governance, and Managemenl..................................... Financial Review.......................................................................................................- Activities, Achievements, and Performance- Our Impacl.......................................................................... Independent Examiner's Report to the Trustees of Breakout Youth.................. Statement of Financial Activities forthe yearended 31 March 2024............................................. 14 Balance Sheet as a131 March 2024........................................... 15 13 Notes (forming part of the financial slatements) for thè year ended 31 March 2024............... 16 Page 2 of 22
Breakout Youth.. Trustees, Report and Financial Statements- for the year ended 31 March 2024 Breakout Youth Trustees, Report for the year ended 31 March 2024 Charity Reference and Administrative Details Trustees Lewis Banford James Allen Daniel Langrish-Beard Josh Stevenson Georgia Hancock Thomas Foole Gina McGee Richard Green Robert Kernohan Beth Hall (resigned 1 March 20241 (resigned 14 September 20231 (resigned 18 July 20231 (appointed 24 February 20241 {appoinled 24 February 20241 lappoinled 24 February 2024, resigned 29 March 20241 (appointed 24 February 2024, resigned 13 April 20241 Sophiia DeFaia Secretary Lewis Banford Rggistered Charity No. 1180296 Cornpany No. 11537821 Principal Office clo No Limits 35 The Avenue Southampton S017 1XN (Copies of financial statements Can be obtained from this addSS) Independent Examiner Fiander Tovell Limited Stag Gates House 63164 The Avenue Southampton S017 1XS Bankors The Co-operative Bank 61 Above Bar Street Soulhamplon S014 7DZ Page 3 of 22
Breakout Youth." Tnjstees, Report and Financial Stalemgnts- for the year ended 31 March 2024 Trustees, Report for the year ended 31 March 2024 The Trustees present their report and the independently examined accounts for the year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies set out in notes lo the accounts and comply with the charity's memorandum and articles lits goveming document), the Charities Act 2011, Companies Act 2006 and 'Aecounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporb'ng Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191°. The annual report includes the directors, report as required by company law. In producing this report, the Trustees confirm that they have complied with their duty to have due regard lo the guidance on public benefit published by the Charity Commission in exercising their powers and duties. Charitable Objectives The charity exists for young people up to the age of 25 who identify as lesbian. gay, bisexual, trans or questioning their gender or sexu81 identity ILG8TQ+l. Its charitable objects are, for the public benefit and are for the eslablishmenl in life of young people who identify as lesbian, gay, bisexual, trans. or unsure of their gender or sexual identity ILGBTQ+} and are aged less than 25 years, in pa'Cular but not exclusively by.. (al providing support and advice which develop their capacities and capabilities to enable them lo participate in society as mature and responsible individuals., Ib} providing recreational and leisure time activities in the interest of social welfare, designed to improve their conditions of life,. Icl raising awareness of issues affecting LG8TQ+ young people. Vision We aim for an inclusive society where LGBTQ+ young people a healthy and celebrated, by being an independent LGBTQ+ charity and the leading provider of services lo young people In our communities. Purpose To support and advocate for LGBTQ+ young people by providing safe spaces, education, and promoting awareness as a visible, current, inclusive, and trusted LGBTQ+ youth charity. Structure, Governance. and Management Structure Breakout Youth began as a Southampton City Council project in 1993. It then existed as a charity and on 25 August 2018 was incorporated as a charitable company, Breakout Youth, registered with both the Charities Commission and Companies House. As Such, the Trustees of Breakout Youth are also Directors for the purposes of company law. Govemance Breakout Youth is govemed by a Board of Trustees which meets quarterly to consider reports on the operation of the charity, ils finances and fundraising activity, safeguarding, risks, and specific items for decision making. Extra-ordinary sessions of the Board of Trustees may be called as required. Between quarterly meetings Page 4 of22
Br8akout Youth.. Tnjstees, Report and Financial St8tements- forthe year ended 31 March 2024 Trustees meet in dedicated sub-committeesl lo discuss detailed matters. In addition, the Board of Trustees meets for a bi-annual Strategy Away Day. Within this reporting period the Board of Trustees met 8 times - four quarterly meetings, extra-ordinary sessions, and two Strategy Away Days. Trustees All Trustees of Breakout Youth are volunteer5 and are recruited after an open application process. The Trustees al all limes seek to follow the Chanty Commission guidance CC30, 'Finding new trustees,. Tru51ees hold office until the conclusion of the Annual General Meeting in the calendar year of the second anniversary of their appointment but may be re-appointed al that Annual General Meeting. The Trustees are pleased lo report that the current Board of Trustees comprises a broad spectrum of relevant experience and professional skills to govern the charity effectively. Whilst four Trustees have resigned within this period the charity has also successfully recruited an additional four Trustees. Following the resignation of Daniel Langrish-Beard Iseplember 20231, James Allen (March 20241, Gina McGee Iresigned 18th July 20231 and Beth H811 (March 20241, the Trustees would like lo lake the opportunity lo thank them for their seNice and wish them every suc¢es$ for the future. Management vmthin this reporting period Breakout Youth established a revised Partnership and Service Level Agreement with No Limits ISouthl2 This revised agreement emphasi5es the independence of Breakout Youth and lays down the services that No Limits Isoulhl will deliver to Breakout Youth. This includes.. the provision of a finance & HR function,. advice on fundraising if required,. IT infrastructure,. and the operational delivery of safeguarding. Al all times Breakout Youth retains oversight and conducts regular due diligence on No Limits Isouthl to ensure they are a safe and appropriate partner. Breakout Youth remains ultimately responsible for safeguarding across all ils services and holds an overarehing Breakout Youth Safeguarding Policy to reflect the breakdown of responsibilities beeen il and No Limits Isoulhl. The Trustees continue to maintain a formal risk review process whereby risks lo the charity's activities are captured, assessed, assigned an owner, and what action is lo be taken towards miligaling these risks. Thi$ 'Risk Register, is reviewed at each meeting of the Board of Trustees and reviewed quarterly by the Risk, Compliance. Policy, & Audit Sub-committee. A full internal risk assessment is incorporated into the annual planning process. Al all limes the Trustees give due regard to the Charity Commission guidance CC26, 'Charities and risk management,. Key lo Breakout Youth's activities is providing a safe and secure environment at all our groups and throughout all activities for young people. Safeguarding is central to this and remains the highest priority of all Trustees, staff, and volunteers. Safeguarding responsibilities and included in all role descriptions. Breakout Youth maintains a full suite of relevant policies which are regularly reviewed. Additionally, Breakout Youth conducts due diligence on No Limits (South) lo ensure their policies are robust and appropriate. At all limes the Iruslees seek to follow the Charity Commission 'How to, guide, 'Safeguarding children and young people,. Specific measures to ensure effective safeguarding of young people are as follows". All activities are undertaken by at least adults including paid staff and trained volunteers in safe locations. All staff and volunteers working in direct conlaet with young people are fully and regularly trained in safeguarding., all trustees attend a safeguarding awareness course which is regularly reviewed. All trustees, stsff, and volunteers are subject to annual Enhanced Disclosure & Barring Service check$ to ensure their eligibility for their role. Safeguarding is integrated into the regular reporting to the trustees and is a stsnding agenda item al every meeting of the Trustee Board. Financial Review Breakout Youth agree an annual budget which is balanced and designed lo enable Breakout Youth lo meet its reserves policy. The Trustees and key management staff are provided with monthly management Operations & Training, Finance & Fundraising. Marketing & Communications. Ak, Compliance. Policy. & Audff(. 2 No Lirnils South isacom an limited b uarantee no. 04183173 andar 18lered chari no. 1088835 Page 5 of 22
Breakout Youth.. Trust8es' Report and Financi81 Statements- for the year ended 31 March 2024 accounts which are reviewed by the Finance & Fundraising Sub-committee as well as in summary al each meeting of the Board of Trustees including progress and risks against this agreed budget. Imthin this reporting period, the Trustees are pleased lo report a successful period of fundraising activities which have enabled Breakout Youth lo continue their valuable work across Hampshire and the Isle of Wght. Total income in the period was £239,681, allowing sustainable delivery of our services. The Trustees are immensely grateful to individual donors, local community organisations and businesses for their continued support. For the year to 31 March 2024 income vs expenditure resulted in a planned deficit of £30,780 which has been deducted from to our reserves of £129,410 from the previous period, leaving total reserves of £98.630 carried forwards. The Trustees would like to emphasise the planned nature of this deficit against which we allocated the use of our COVID Recovery Fund and our Business Transformation Fund to enable us to increase our stsff capacity in a sustainable manner. As a result, these funds have been closed. 11 is Breakout Youth's reserves policy that the value of reserves held should cover the continuation of service5 for beeen 3 and 6 months. As of 31 March 2024, the unrestricted free reserves of £98,630 amount lo running costs for the charity of 4.4 months. The charity responds lo ils budgetary constraints by making the necessary changes to the service to ensure that the level of reserves is maintained over the next period. The Trustees will continue lo monitor reserves. in line with Charity Commission guidance, and ensure the charity holds an appropriate level of reserves wilhoul being needlessly prudent. It is the Trustees, view that the charity is a going concern. The Trustees consider that an audit is not required for this year under section 14412} of the Charities A¢1 2011 Ilhe 2011 Acll and that an independent examination is needed. Activities, Achievements. and Performance - Our Impact Youth Work Programme In 2023-2024, Breakout Youth continued to develop and adapt its service delivery to meet the needs of LGBTQ+ Children and Young People ICYPI. Continuing lo deliver its charitable objectives through providing weekly, face to face youth groups across Hampshire and the Isle of Wight. Following the need lo pivot service delivery to a virtual offer during the COVID-19 pandemic, the charity identified an opportunity lo maintain an online youth group, which led to the creation of the Breakout Hampshire Online Youth Group in 2022,. for LGBTQ+ CYP aeross Hampshire and the low that were unable lo allend a weekly face lo face youth group (due to travel constraints, reduced self-esteem and confidence, unsupportive home environments elcl The online group has been especially beneficial for those experiencing gender dysphoria or body dysmorphia. The virtual youth group has contrnued to be delivered in 2023-2024. Breakout Youth has continued lo ensure that all 7 youth groups are delivered weekly (for a minimum of 42 weeks of the yearl. Group delivery and attendance has conts'nued to grow acros$ all the youth groups. Currently the following groups are.. Soulhamplon 11-16's Youth Group Basingsloke Youth Group New Milton Youth Group IOWYouth Group Southampton 17-25's Youth Group Andover Youth Group M8rehwood Youth Group Breakout Hampshire Online Youth Group Support in numbers In 2023-2024 Breakout Youth supported 389 CYP. This support was delivered through youth groups and 1..1 support. There were 319 youth groups delivered with 3029 allendances lan increase of 10 /0 on the previous yearl and delivered 810 1..1 support sessions lan increase of 33 /0 on the previous yearl. The median attendance al weekly youth groups has increased from 8 young people per group lo 10 young people per group. Breakout Youth also supported parents and families, offering 148 sUPPOrt inleraclions lan Page 6 of22
8tB8kout Youth.. Tmstees, Report 8nd Financial Statements- for the year ended 31 March 2024 increase of 36'/o from 2022-20231 to 80 familiesl carers lan increase of 270/0 from 2022-20231. This work was completed in 74 telephone calls, 41 face to face sessions, 12 email, 12 lexl messages and 9 video calls. The service received 163 referrals. Vvhilsl this is a decrease when compared to the previous period it is considered that this is due lo IT issues which prevented referrals being reiVed for a proportion ol the year. This issue has now been fully resolved and pro-rata referrals since that point have been in line with historic averages. The complexity of needs of the CYP referred lo, and supported by, Breakout Youth has also increased with an increase in suicidal ideation, self-hami, diSorded eating, feelings of isolation and loneliness. This growth engagement across our services compared to the previous year, and the increase in complexity, referrals, and engagement continues to highlight the ever-growing need for our seNices lo support LGB TQ+ CYP and their families. Individual Support We conb'nued to deliver individual support across the charity via face-lo-face and video call support sessions. Themes covered in these individual support sessions included," experiencing homophobial transphobia, reporting Hale Crime, housing, benefits and budgeting, support around familial and peer relationships, hami reduction and keeping safe, health (mental, physical and sexual), education, employment and work experience, mental and emotional wellbeing and safety planning. There were 810 of these 1..1 support sessions delivered in 2032-2024. Tralnlng and Awareness Sessions Breakout Youth delivered 34 LGBTQ+ Awareness sessions to 635 recipients Iprofe5sionals. students, family members and young people). Staffing In 2022-2023, the staff team grew in response to the increase in demand and complexity of CYP. Staffing capacity increased from 4.5FTE (in 2021-2022} 10 7.2FTE in late 2022-2023. In 2023-2024, the staffing level of 7.2 FTE'S was maintsined. staff development was a priority in this period, in response to the increased complexity and need presented by CYP. In 2023-2024, staff attended 635 hours of training and development. Referrals There were 163 referrals received to the service in 2023-2024, these came from the following areas.. Hampshire Southampton Isle of Wight Online youth group 65 72 27 13 Presenting issue.. Experiencing Transphobia To gain confidence To gel support with Coming Out To get 5UPPOrt with Gender Identity To get support with Sexuality and Gender identity To gel support with sexual identity To make friends Tom meet other LGBTQ+ people 12 13 52 Page 7 of 22
Breakout Youth.. Trustees, Report and Finanoial Stat8ments- for the year ended 31 March 2024 Presentin Issues of CYP 2023 24 Experiencing transphobia 16.7%) To galn confidence 17.4%) To meet other LGBTQ+ people 139.3%) To get support with torning out 13.1%) To get support with gender Identity 18.D%l To make friend5 11.8%1 o get SUPPOrt with sexuallty 8nd gender identity 131.9%) To get SUPPDrt with sexual identity 11.8%) Data Coll8Ction, Demographics & Results Data collected across Breakout Youth's services is handled by our charity partner No Limits (South). Records for the period show that there were a total of 15,072 interactions recorded for 390 CYP. An inleraclion is any contact with a CYP Igroup attendance, 1..1 attendance, phone calls, emails, text messages etcl this represents an increase of8V/o from the previous year. From these inleraclions, 21 0/0 of these were attendances at youth groups and other organised events, 120A were email conversations. 590/9 were lexl messages, 6 % were 1..1 support, 10/0 were parenvcarer support, with the remainder being telephone calls and letters. There have been 319 youth groups delivered in this period both virtually and in person, with a lolal of 3029 attendances. There were 810 1..1 inleraclions during this period across all group5. Declared Gender Identi 2023 of CYP su orted Other 114.6%) Non-Binary 113.3%) Cisgender M8n Transgender 121.3%) 130.5%) Clsgender Woman 12D.3%1 Page 8 of 22
Breakout Youth.. Tmstees, Report and Fin8n¢i81 Stalements- for the year ended 31 March 2024 Demographic data collected on the young people attending our groups and accessing our services is as follows. Declared Attraction Identit of CYP su ortin 2023 24 Other 119.0%) Gay -114.6%) Poly5exual 10.3%) Heterosexual 11.5%1 Pansexual 115.1%) Unsure 118.0%) Bisexual Lesbian 18.5%) Asexual 14.1%) 119.0%) Ethnici of CYP su orted 2023 24 Other 18.7%) Dual Asian 12.1%) 12.6%1 Black 11.5%) White 185.1%) Page 9 of 22
BakOut Youth.. Trustees, R8POrt and Fin8nci81 Statements- for the year ended 31 March 2024 Event Recordlng An event is a conversation or inleraclion around certain themes, the lop themes observed across the charity in this recording period were.. WL li Vulnerabilities Identmled A range of vulnerabilities of our young people were recorded when participating in Breakout Youth's activities during the period, including". Fear & Risk of Hate Crime Physical & Sexual Health Mental Health & Emotional Wellbeing Personal Safety Relationships & Parenting Housing, Income & Benefits Safety planning around Self Harm & Suicidal Ideation Additional Sessions The following additional events were run by or attended by Breakout Youth staff with young people attending during the period.. Southampton Pride Engaged with approx. 130 young people New Forest Pride Engaged with approx. 82 young people Isle of Imghl Pride Engaged with approx. 100 young people Other Pride events Engaged with approx. 200 young people Theatre Trips Attended by 25 young people Spud Works Art Trips Attended by 18 young people Pride Prom Event Attended by 81 young people The Edge Event Attended by 42 young people Chilton Lakes Activity Day Attended by 41 young people New Milton Youth Fesb'val Attended by 22 young people In Focus- Tale Modern Trip Attended by 15 young people University of Southampton Tik Tok Research Attended by 9 young people IOW Youth Voice Conference Attended by 20 young people
Beewell Project
Approx 45 YP contributed OTHER- Wellbeing Events, Youth forums, Open Approx 720 YP and professionals Days, School sessions, Community Events127 eventsl Page 10of22
BTrakout Youth.. Truste8s' R8POrt and Financial Statements- for the year ended 31 March 2024 LGBTQ+ Awareness Training sessions delivered to young people and professionals. In 2023-2024 there were 34 LG8TQ+ Awareness training sessions delivered to 635 attendees. Recipients included.. Hampshirel Southamplonl IOW schools Universities, Voluntary organisations, Young people mental health services, Hale Crime NeorkS, Hampshire Poli LINK Officers, local councils. social services teams. Youth Group Thom•s All youth groups delivered during the period were designed around particular themes., themes relevant lo young people such as.. alcohol misuse, sexual health. science week, environmental issues and human rights. Sessions were also designed around LGB TQ+ specific themes, such as.. Pride month, LGBT History month, LGBTQ+ role models, Bisexuality Awareness Day, Trans Day ofvisibility, Trans Day of Remembrance, Spirit Day and Hate Crime awareness week, Intersex and Asexuality awareness Day and World Aids Day. Breakout Youth Pride Prom Event In October 2023, Breakout Youth held ils third "Pride Prom" event for any young person attending Breakout youth groups lor supported by Breakout Youlhl. The aim of this was to host an inclusive event where young people can be their true selves in a safe and supportive environment, meet new people and make friends, but most importantly have fun. CYP chose the theme for the Prom 'Halloween Spooktacular,. Safe & free transport was arranged for all the young people Iravelling from across Hampshire and the Isle of Wight. We provided food {allowing for young people's dietary requiremenlsl, a Mocktsil Bar, access lo age-appropriale sexual health advice, face painting, a nail bar, a Pholoboolh, board games and arts & crafts aclivilies. 81 young people attended the Pride Prom event. and following the positive feedback received the event will be held again in 2024. Breakout Youth 30 Anniversary We celebrated our 30th anniversary in 2023. To celebrate, young people chose, researched and planned activity days for their groups, created a 30th Anniversary quill and recorded a 30th anniversary music single. A celebration event was held with partners, funders, parents, young people and previous Breakout alumni attending- 99 people attended and young people read out case studies of their experiences. Research and Projects
8eeWell- Young people from all youth groups participated in a project prior to the first #Beewell survey in
Hampshire. Young people partlClP8ted in sessions to explore how young people fell about'wellbeing, and how
Beewell can develop a Youth Board lo ensure the voice of young people across Hampshire can be consulted
and heard. This partnership with #Beewell will continue into 2024-2025. Raising Volces in Research- Young people participated in research lo explore why underserved and under represented communities can become more involved in research. Young people worked with youth workers and a researcher to explore the barriers and solutions to engage the LGBTQ+ community I research. Flndlng Queer TSkTok- The young people from the Southampton youth group worked with University of Southampton researchers lo explore how young people engage with TikTok, and their experiences of the platfomi In Focusl Pathvmy to Health - 'Doing Nothing, Project- This project saw young people working with In Focus lo explore what young people dol feel when they 'do nothing, It explored young people's understanding of '¢ultural activity,. Young people had disposable camera's and completed an art project and reviewed outcomes, including identifying any barriers they see to doing what they want to be doing instead of 'doing nothing, Page 11 of22
BakOut Youth.. Trusle8s' Report and Financial Statements- for the year ended 31 March 2024 Feedback received from Children & Young People (CYPI: Breakout is enjoyable and I get lo tslk about my feelings. 11 is also a good place to come lo rneel new people who are really nice. My Youth Worker helped me very much and completely changed my outlook on life. Hiya, this is super random bul i just wanted lo message lo say thank you so much for giving me 811 these opportunilies.... joining breakout was the scariest but best thing i've ever done. Genuinely. thankyou so much for making me feel safe and understood l only joined Breakout last year when I was 24. 1 wish I had discovered it sooner, bul it is still great. The workers are very lovely and I feel safe talking one lo one about deeper things that concern me at did you like about Pride Prom? EVR YTHINGI!11 the people where amazing. the atmosphere was grealll I loved the Edge event. It was fun. I liked spending lime with my friends in a social place Breakout has helped me in so many ways. It has helped me make friends and find like minded people Helps me understand not putting labels on things is ok Never felt so understood and included Breakout 1$ amazing and allows so many different people lo come together Breakout makes me feel so safe even when il feels like the world is so cruel Without the support from Breakout over the past 2 years, l am 100Yo Posltive I woijldn'l be the person l am today. l am fully grateful for their support Breakout lets me be my true self and shows me how much love there is in the community Breakout has helped my mentsl health and given me the confi'dence lo keep going I love attending and Breakout has given me a second family and many friends 'Thank u for listening to me yesterday and having a one lo one il was good I'm glad I can trust someone else lo talk to about my problems I hope it Was okay lo talk about if, "Thank you for everything you did for me and the others. Having a chance to make friends with people like me has helped me with my self-image and confidence. I had a great time14years) and I am sad lo leave it. Thank youl Flnan¢ial & Strategic Partners The Trustee$ would like lo offer their gratitude to all the staff & volunteers, including our stotegic partner, No Limits Isoulhl, who all continue working to the highest standards to ensure the success of Breakout Youth and positive outcomes for our young people. Finally, our thanks must also go to all our financial partners & donors, wilhoul which the Charity could not exist or eontinue to grow. Declaration Approved by the Trustees and signed on their behalf by". Lewis Banford Secretary & TreaSur Date.. 02 December 2024 Breakout Youth 35 The Avenue Southampton S017 1XN Page 12 of22
Breakout Youth.. Trustges, Report and Financial Statements- for the year end8d 31 March 2024 Independent Examinerfs Report to the Trustees of Breakout Youth I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2024, which are sel out on pages 14 10 22. Responsibilities and basis of report As the charity Iruslees of the company land also ils directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 Acl'l. Having sab'sfied myself that the accounts of the company are not required lo be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company's accounts as carried out under section 145 of the Charities Act 2011 I'lhe 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under se¢b'on 145{5llbl of the 2011 Act. Independent examinerfs statement I have completed my examination. I confirm that no matters have come lo my allenb'on in connect'on with the examination giving me cause to believe that in any material respect.. 1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act., or 2. the accounts do not accord with those records," or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination., or 4. the accounts have not been prepared in accordance with the methods and principles of the Stslement of Recommended Practice for accounting and reporting by charities applicable lo charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 102}. I have no concerns and have Come aeross no other matters in connection with the examination lo which attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be reached. Andrew Jay ACA, FCCA Fiander Tovell Limited Chartered Accountants Stag Gales House 63164 The Avenue Southampton Hampshire S017 1XS Date. 6 December 2024 Page 13of22
8re8kout Youth.. Trustees, Report and Financial Statem8nts- for the ye8r ended 31 March 2024 Statement of Financial Activities for the year ended 31 March 2024 Note Unrestricted Funds 31 March 2024 Restricted Total Funds Funds 31 March 31 March 2024 2024 Tolal Funds 31 March 2023 Income from: Donations and Grants Charitable Acts'vities 81,752 74,096 83,832 165,584 74,096 166,411 66.045 Total Income 155,848 83.832 239.680 232.456 Expenditure on: Charitable Activities 186,322 84,138 270,460 219.560 Total Expenditure 186 322 270.460 219,560 Net (Expgnditurolllncorne 306 30,780 12.896 Transfers Gross transfers beeen funds {71) 71 Net Movement in Funds 130,545) (2351 130.7801 12,896 Reconciliation of Funds.. Total Funds ¢arried ft>rward on 1 April 2023 129.175 235 129.410 116,514 Total Funds ¢arried forward at 31 March 2024 98.630 98,630 129,410 All income and expenditure derive from ¢onlinuing aclivilies. The statement of financi81 activities includes all gains and losses recognised during the period. Page 14 of22
8re8kout Youth.. Trustees, Report and Financial Statements- for the year ended 31 March 2024 Balance Sheet as at 31 March 2024 31 March 2024 31 March 2023 Note Current Assets Debtors Cash al bank and in hand 1,964 161,564 163,528 S,650 164,000 169,650 Creditofs: Amounts falling due within one year 164,8981 140,240} Net Current Assets 98,630 129,410 Total Assets less Current Liabilitles 98,630 129,410 Total Net Assets 129 410 The Funds of the Charfty Unrestrlcted Funds Unrestricted funds 9, 10 98,630 97,175 Designated Funds Covid recovery fund Business transformation fvnd 9,10 20,000 9, 10 12,000 Restricted Funds Restricted funds 9,10 235 129.410 98.630 The financial statements were prepared in accordance with the special provisions of Part 15 of the Companies Act relating lo small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company. The company was entitled to exemption from audit under section 477 of the Companie5 Act 2006 relating lo small companies and the Iruslees acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounb'ng records and the preparation of accounts. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The financial statements were approved and aulhorised for issue by the Board on 2n¢ December 2024. Signed on behalf of the board of trustees Dale: 0211212024 Company registration number: 11537821 The notes on pages 16 to 22 form part of these financial statement5. Page 15 of22
BakOut Youth.. TnJstees' Report and Financial Statements- for the year 8nded 31 March 2024 Notes (forming part of the financial statements) for the year ended 31 March 2024 Principal Accounting Policies Ch817ty Infom?8tion Breakout Youth is a company limited by guarantee in the United Kingdom and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The address of the registered office is given in the charity infom)ation on page 1 of these financial statements. The Charity was incorporated on 25 August 2018 and was registered on 12 October 2018. The assets of the unincorporated Breakout Youth charity were transferred to the incorporated Breakout Youth charity on 1 December 2018. Basis of Preparation The financial statements have been prepared under the historical cost convention, with items recognised al cost or Iransacbon value, unles5 Otherwise staled in the related notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice, "Accounting and Reporting by Charities.. applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS102}" Issued on 16 July 2014 and amended on 2 February 2016, and the Charities Act 2011. The financial ststements are prepared in sterling, which is the functional currency of the Charity. Monetsry amounts in these financial statements are rounded lo the nearest £. The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Utxyate Bulletin 1 not to prepare a Statement of Cash Flows. Going Concern Al the lime of approving the accounts, the Trustees have considered that there are no material uncertainties about the charity's ability to continue. Thus the Trustees, continue to adopt the going concern basis of accounting in preparing the accounts. Fund Accounting General funds are unrestricted funds which are available for use at the discretion of Trustees in furtherance of the general objects of the charity. Restricted funds are funds which are to be used in accordance with specific reslriclions imposed by donor or which have been raised by the charity for specific purposed. Expenditure which meets these criteria is identified to the fund. Designated funds are determined by the Trustees from lime lo time as being held for specific purposes, for example to hold a reserve Covid Recovery Fund. in respect of future eventualities such as providing extra support young people following the Covid-19 pandemic where there is limited or no funding. Service Provision Income in respect of eonlractual service5 provided to other agencies is accounted for in the period in which the service 15 provided, and is also included under the heading 'lncome from Charitsble Activities,. Page 16 of22
Breakout Youth.. Tmstees, Report and Finan¢i81 Statemerpts- for the year ended 31 March 2024 Incoming Resources All incoming resources are included in the Statement of Financial Activities ISOFAI on an accruals basi5. except to the extent that grants receivable musl be applied to future periods of expenditure, or are contingent on future requirements being fulfilled. Grants receivable are allocated lo accounting periods on the basis ofwhich amounts are Claimed from fvnders. This predominantly relates lo the incurring of expenditure. Grants are classified as 'Voluntary Income, when they are general in nature in support of the charity's objects, as opposed lo 'Contract Income, where funding is closely linked lo agreed project outputs. 'Contract Income, Is classified under 'lncome from Charitable Activities, along with income from discreet activities for which a fee is charged, e.g. specific work carried out in schools. 'In-Kind' contributions or setwices donated to the charity are nomially valued al cost las determined by the donor) or a reasonable estimate of actual cost if such infom)alion is unavailable. Income is deferred if the funder has expressly slated that grants are to be applied lo future accounting periods, or if there is some expectation from the funder that amounts in connection with the grant should be repaid in future periods. Grants receivable in respect of fixed assets are included in the SOFA in the period in which they are received in accordance with the SORP. Expenditure All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to transfer resources. All costs have been direely attributed lo one of the functional categories of resources in the SOFA. Expenditure subject lo VAT which 18 not recoverable is shown inclusive of VAT. Apportionment of costs across headings of the SOFA is carried out in relation to claims for grant funding. A method based on the alloealion of staff lime is used for revenue expenditure on direct project activities, premises and management and administration. Costs are allocated lo the Governance category where they cannot be clearly allocated lo project activities or are of a strategic nature, e.g. insurance and legal expenses. Cash and cash equivalents Cash at bank and in hand Includes cash and short term highly liquid investments with a short maturity of three months or le55 from the date of acquisition or opening of the deposit or similar account. Financial Instnjments The charitsble company ha$ elected to apply the provisions of Section 11 'Basic Financial Instruments. and Section 12 '0ther Financial Instruments Issue5, of FRS 102 to all of ils financial instruments. Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes paty to the contractual provisions of the Instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial stalemenls, when there is a legally enforceable right lo set off the recognised amounts and there is an intention to sellle on a nel basis or lo realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured al transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement conslitules a financing tonsacb'on, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic fin8nci81 li8bilities Basic fin8nei81 liabilities, including creditors and bank loans are initially recognised al transaction price unless the arrangement constitutes a financing transaction. where the debt instrument is measured al the present Page17of22
Breakout Youth.. Trustees, R8POrt and Fin8n¢ial Statements- for the year ended 31 March 2024 value of the future payments discounted at a market rate of interest. Financial liabilities ela5sified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rale method. Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently meaSud at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the charitable company's contractual obligations expire or are discharged or cancelled. Key estimat8s and judgements The Iruslees consider that there are no material areas of judgement or eslimalion uncertainty. Incoming Resources Unrestricted Reslri¢led Funds Funds 2024 2024 Total Total Funds Funds 2024 2023 Grants Donations & Similar Incoming Resources Charitable Activities 64,836 16,916 75,865 7,967 140,701 24.883 157,411 9,000 74,096 74,096 66,045 83.832 239.680 232 456 Unrestricted Restricted Funds Funds 2024 2024 Total Total Funds Funds 2024 2023 Grants Big Lollery Fund - Reaching Communities HIWCF opcc Quilter Foundation Tudor Trust North Hant$ CCG UK Youth People's Poslcode Lottery Beacon Lodge Charitable Trust 67.285 67,285 86,015 6,750 6,750 5,625 2,219 2,219 25.586 25,586 25,000 16,651 22,000 20,000 12,500 20,000 12,500 6,361 8,361 2,120 64.836 47.000 140.701 157411 157.411 For the period ended 31 March 2023 110,414 Page 18of22
Bre8kout Youth.. Trustees, Report and Financial St8tements- for the year ended 31 March 2024 Note 2 contd Unrestricted Restricted Funds Funds 2024 2024 Total Total Funds Funds 2024 2023 Donations and Similar Incoming Resources Miscellaneous Fal Face 16,916 2,967 5,000 19,883 5,000 9,000 16.916 9,000 7.967 24.883 9.000 9.000 9,000 For the period ended 31 March 2023 Unrestricted Funds 2024 Restricted Funds 2024 Total Funds 2024 Total Funds 2023 Income from Ch8rit8ble Activrfi88 NHS Hampshire and Isle of Wight ICB Others 61,000 13,096 61,000 13,096 65,000 1,045 For the period ended 31 March 2023 66.045 66,045 Analy$i$ of expenditure on charitable activities Unrestricted Funds Restricted Funds Totsl Funds 2024 Total Funds 2024 2024 2023 "Charitable activities Activities undertaken directly Support costs Inole 4} 163,429 22,893 74,499 237,928 9,639 32,532 186.251 33,309 186,322 109 384 84.138 110 176 270.460 219,560 219560 For the period ended 31 March 2023 "The Trustees consider that there is one charitable activity. Within this there are several projects which are discussed in the Trustees, report. Analysls of support costs Fundraising Charitable Activities 2024 Totsl Funds 2024 Total Funds 2023 2024 Support costs Governance Inole 5) Information Technology Back Office Support Office Costs 3,508 6.660 21,180 1,184 3,508 6,660 21,180 1,184 4,419 7,571 19,900 1,419 Page 19of22
Breakout Youth.. Trustees, Report and Financial St8tements- for the year ended 31 March 2024 Governance costs 2024 2023 Govemance costs Independent examination fees Insurance Trustee costs 2.460 846 202 1.470 729 2,220 For the year ended 31 March 2024 Unreslricled Restricted 3,508 3,459 960 4.419 3,508 6 Debtors 2024 2023 Grants receivable Other debtors 1,964 5,650 5,650 7 Credito. Amounts falling due withln one year 2024 2023 Accruals Deferred income Isee note 81 other creditors 2,040 39,188 23,670 2,040 13,854 24,346 64.898 Deferred incomlng resour¢ts 2024 2023 Balance al 1 April 2023 Incoming resources deferred during the year Amounts released from previous years 13,854 39,188 {13,8541 103,454 13,854 {103,4541 Balance al 31 March 2024 39.188 Page 20 of 22
Br8akout Youth.. Tstee8, Report and Financial Statements- for the year ended 31 March 2024 Funds Opening balance at 1 April 2023 Incomel Expendilurel Transfers Gains Losses Balance at 31 March 2024 Restricted Funds BLF - Reaching ¢ommunities Quilter Foundation North H8nts CCG Beacon Lodge Charitable Trust Other 67.285 2,219 67,355 2,220 235 6,361 70 235 Iv 6,361 7.967 7,967 235 83.832 71 Unrestricted Funds Designated Covid recovery fund Designated Business transformation fund General purposes fund 20,000 20,000 12,000 12,000 97,175 129.410 155,848 239 680 154,322 270 460 71 98,630 98.630 Opening balance al 1 April 2022 Incomel Expenditurel Transfer5 Gains Losses Balance at 31 March 2023 Restricted Funds BLF- Reaching communities opcc North Hanls CCG Beacon Lodge Charitsble Trust 86,015 5,625 16,651 2,120 86,211 5,825 16,004 2.136 196 200 14121 16 235 110.411 110 176 235 Unrestricted Funds Designated Covid recovery fund Designated Business transformation fund General purposes fund 35,000 15,000 20,000 14,000 2,000 12,000 67,514 116.514 122,045 232.456 92,384 97,175 129.410 Funding to provide weekly groups across Hampshire along with 1..1 support as appropriate Provision of specialist therapeutic counselling for those who need more support than youth workers can provide Expansion of 1..1 support and the creation of a virtual group Provision of 1..1 and group support to parents and families lo help them support their children with the issues they are facing. Funding for Pride Prom and gifts in kind including raffle prizes for 30th anniversary event iv Page21 of 22
Breakout Youth.. Tmstees, Report and Financial Statements- for the year ended 31 March 2024 10 Analysis of Funds Nel Current Assets Total Net Assets At 31 March 2024 Restricted Funds Restricted funds Designated Funds Covid recovery fund Business transfomiation fund Unrestrlcted Funds General purposes fund 98,630 98,630 98,630 Net Current Assets Total Net Assets At 31 March 2023 Restricted Funds Restricted funds 235 235 Dosignated Funds Covid Recovery fund Business transformation fund 20,000 12,000 20,000 12,000 Unrestricted Funds General purposes fund 97.175 97,17S 129.410 129,410 11 Trustees. and Key Management Pgrsonnel Remuneration and Expen$es In the year ended 31 March 2024 no Trustees received reimbursement ofexpenses12023 one trustee received £1,406.23). No Trustees received remuneration of any fom). A$ explained in the Trustees, report. operational management is carried out by another charity, No Limits Isouthl. The Trustee board retains oversight and makes all decisions affecb'ng the delivery of the charity's objectives, and the Trustees consider there are no other key management personnel. Page 22 of 22