2024-03-31-accounts - Breathe Youth

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Trustees’ Annual Report for the period

From: 1[st] April 2023 Period start date To: 31[st] March 2024 Period end date

Charity name: Breathe Youth

Charity registration number: 1180351

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17		1. To act as a resource for children and young people up to the age of 25 living in the Forest of Dean district by providing advice and assistance and organising programmes of physical, 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. 2. To advance the Christian religion in accordance with the statement of faith by encouraging Christian beliefs and values amongst children and young people, their families and the community.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. 1. To act as a resource for children and young people up to the age of 25 living in the Forest of Dean district by providing advice and assistance and organising programmes of physical, 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.	Para 1.17 and 1.19		Youth Clubs Connect Youth Club for young people aged 11-16 years We have continued our youth club provision for this age group, providing a broad range of activities including craft and games, We took them on an offsite activity evening which challenged them physically as well as giving them the opportunity to support and encourage each other to do well. Average attendance for the year was 13.2, an increase from 11.6 in the previous year. We take the opportunity to recognise talents and qualities and encourage these. We challenge and explore unhelpful behaviour and responses to situations with the aim of supporting the individual young person to develop more helpful ways of responding to challenges. These are important life skills to take into adulthood.

2. To advance the Christian religion in accordance with the statement of faith by encouraging Christian beliefs and values amongst children and young people, their families and the community			Junior Club–for children aged 7-11 years. Average attendance this year for Junior Club was 11.6 children per session. This was a slight reduction on the previous year. We have reviewed our marketing with the aim of increasing the number of members. We continue to provide a wide-ranging programme that includes crafts, cooking, games. Mentoring Programme: This provides one to one mentoring support to young people aged 10 –18 years who live in the Forest of Dean and are facing challenges, including those not in education, employment or training (NEET) or those facing family struggles e.g. family break up, bereavement, domestic violence etc. All our young people have lived through at least one adverse childhood experience (ACE) with some experiencing four or more. With funding from the CHK Foundation we continued to employ a part-time Mentor Coordinator to manage our girls and young women’s programme (part of the Gloucestershire Mentoring Programme) for those aged 11-24 who are at risk of involvement in criminal activity and/or have faced adverse childhood experiences (ACEs). Our volunteer Mentor Coordinator continued to oversee the referrals and the mentoring support for young men between the ages of 10-18 years who were referred to our service. We continued to receive referrals from a range of organisations and this year were able to include the police service as a source of referrals. We recruit, train and provide ongoing supervision to volunteer mentors who support the young people referred to the service. Mentors meet with their young person for 1-2 hours (usually weekly) for at least 12 months. The Mentor Coordinators provide wider support where needed to the families of young people participating in the programme. During this financial year we were supporting 22 young men and women. Inter – church Youth Activities Breathe coordinates the bringing together of church youth groups in the Forest of Dean district for monthly social activities. The aim is to reduce isolation for Christian young people and encourage them in their faith. We have on average 20 young people attending the sessions.

		In November 2023 we ran a weekend away for this group at a local adventure centre, with the aim of encouraging them in their faith and build positive interconnection between the youth groups. 31 young people attended the weekend. We provided activities that included physical challenges run by the adventure centre staff as well as team games and activities that encouraged working together and supporting each other. Youth Clubs At Junior club we provide opportunities to explore Christian values or topics using Bible verses that underpin them. In Connect Youth Club we encourage the young people to ask questions about faith. We use resources that pose questions about life. We offer the opportunity for individual members of the club to be prayed for, as appropriate. We seek to be a Christian witness through the way in which we conduct ourselves with the young people.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	Trustees understand the Charity’s Commission’s guidance and are satisfied that our services are delivered for the public benefit.

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	Not applicable
Policy on social investment including program related investment	Para 1.38	Notapplicable
Contribution made by volunteers	Para 1.38	Volunteers continue to make a huge contribution to the delivery of our services. All our mentors are volunteers. Both our youth clubs continue to be staffed completely by volunteers.
Other		We continue to employ a paid Mentor Coordinator for the charity’s girls and young women’s programme as part of the Gloucestershire Mentoring programme.

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20		Mentoring Programme During this financial year we were supporting 22 young people. 5 young people came to the end of their mentoring relationship during this period. The outcomes achieved were: • Improvement in behaviour in school • Reduction in school detentions and suspensions and the risk of permanent exclusion removed. • Provision of emotional and mental wellbeing support – building resilience and developing strategies that help the young person cope with stresses and challenges. • Enabled a satisfactory transition to secondary school and further education Although we only recruited 4 new mentors during the year, 50% of our existing volunteer mentors went on to support a further young person. Having a second Mentor Coordinator has increased our marketing and engagement capabilities with potential referral agencies, enabling the charity to support more young people Benefits to wider community • Improved employment prospects in the longer term • Reduced risk of poor mental health • Reduced risk of involvement in anti-social behaviour and crime Youth Clubs Young people engaged in a range of activities that help to build their confidence and allow them to: • Express their creative abilities. • Experience teamwork. • Learn respect for each other and the team. • Value and appreciate what they have. • Recognise their own qualities

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20		Mentoring Programme During this financial year we were supporting 22 young people. 5 young people came to the end of their mentoring relationship during this period. The outcomes achieved were: • Improvement in behaviour in school • Reduction in school detentions and suspensions and the risk of permanent exclusion removed. • Provision of emotional and mental wellbeing support – building resilience and developing strategies that help the young person cope with stresses and challenges. • Enabled a satisfactory transition to secondary school and further education Although we only recruited 4 new mentors during the year, 50% of our existing volunteer mentors went on to support a further young person. Having a second Mentor Coordinator has increased our marketing and engagement capabilities with potential referral agencies, enabling the charity to support more young people Benefits to wider community • Improved employment prospects in the longer term • Reduced risk of poor mental health • Reduced risk of involvement in anti-social behaviour and crime Youth Clubs Young people engaged in a range of activities that help to build their confidence and allow them to: • Express their creative abilities. • Experience teamwork. • Learn respect for each other and the team. • Value and appreciate what they have. • Recognise their own qualities

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41
Performance of fundraising activities against objectives set	Para 1.41	Not applicable
Investment performance against objectives	Para 1.41	Not applicable
Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	Income for the year was £31,109 against expenditure of £25,397. This resulted in a surplus of £5,712 for the year ended 31st March 2024 and reserves carried forward of £30,620.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The income of Breathe Youth is largely derived from donations, charitable trusts, admission charges and tuck sales. The charity needs to retain reserves to enable it to replace larger items of equipment in the event that they are no longer useable. These include two laptop computers and a data projector. In March 2024 the total replacement cost of these items was £2,500. The trustees are of the view that the charity’s reserves should also be sufficient to allow it to continue its work for twelve months in the event that income should diminish, especially in a period of economic uncertainty. They therefore feel it is prudent to develop a financial reserve equivalent to the charity’s running costs over a twelve-month period. In the year to 31st March 2025 these costs are forecast to be £1,750 for youth clubs and general running costs plus £22,360 for our mentoring programme (including the cost of employing the Mentor Coordinator). This requires total reserves of £24,110. In addition to the reserves outlined above, the charity will from time to time maintain reserves that enable it to provide match funding for grants provided by charitable trusts and other funders. At 31st March 2024 Breathe Youth held reserves of £30,620. Reserves will be held either in a dedicated bank account, or with other charitable funds, so long as the total of the combined funds do not drop below the reserves limit without the express permission of the trustees. This reserves policy will be reviewed annually by the trustees to ensure that it is still relevant and appropriate.
Amount of reserves held	Para 1.22	£30,620
Reasons for holding zero reserves	Para 1.22	Not applicable

Details of fund materially in deficit	Para 1.24	Not applicable
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	None

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including any fundraising)	Para 1.47	Regular donations from individuals and project funding from the CHK Foundation and the Benefact Trust.
Investment policy and objectives including any social investment policy adopted	Para 1.46
A description of the principal risks facing the charity	Para 1.46
Other

Structure, Governance and Management

Description of charity’s trusts:		Not applicable
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Charitable Incorporated Organisation
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Application and interview process. Trustees are appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. Trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51	Our recruitment policy is applied to all staff at all levels in the organisation whether volunteer (including trustees) or employed.
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	Five trustees including the following: • A Chairperson • Treasurer

		The charity’s mentoring programme is overseen by the two Mentor Coordinators. We receive referrals from a wide range of organisations including social care, schools, mental health and counselling providers, other charities and the police. We also work alongside other agencies and attend meetings, when required, to bring the young person’s voice. Youth clubs are each overseen by a team leader who is currently a Trustee We partner with church youth groups to run monthly joint youth socials and take the young people to a weekend residential. Breathe coordinate these.
Relationship with any related parties	Para 1.51	Not applicable
Other - Merger		Breathe Youth was registered as a charitable incorporated organisation (CIO) on 17th October 2018. It became active in February 2019 and on 14th March 2019 it merged with Breathe, an unincorporated association, constituted on 7th November 2013. Breathe Youth (CIO) was established to continue the work of the unincorporated association. These organisations shared the same trustees and purposes.

Reference and Administrative details

Charity name	Breathe Youth
Other name the charity uses	Breathe (Working Title)
Registered charity number	1180351
Charity’s principal address	C/o 11 Princess Royal Road, Bream Lydney Gloucestershire GL15 6NG

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year
Ruth Julius	Chairperson
James Woodcock	Treasurer
Christine Lott	Trustee	1st April to 15thDecember 2023
Maureen Franklin	Trustee
Martin Spoor	Trustee
Kate Newell	Trustee	15thto 31stMarch 2024

– Corporate trustees names of the directors at the date the report was approved

Director name Not applicable

Name of trustees holding title to property belonging to the charity

Trustee name	Dates acted if not for whole year
Not applicable

Funds held as custodian trustees on behalf of others

Description of the assets Not applicable held in this capacity Name and objects of the Not applicable charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for Not applicable safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser Not applicable

Name of chief executive or names of senior staff members (Optional information)

Not applicable

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Not applicable

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date
	Steven James Woodcock	Martin Eric Spoor
	Treasurer	Trustee
	13.12.24
	13.12.24

Breathe Youth	Breathe Youth	Breathe Youth	Charity No (if any)	1180351
Annualaccountsforthe period
Period start date	01/04/2023	To	Period end date	31/03/2024

Section A Statement of financial activities

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
6,959	19,690	-	26,649	24,374
1,269	3,191	-	4,460	2,885
-	-	-	-	-
-	-		-	-
-	-	-	-	-
	-	-	-
8,228	22,881	-	31,109	27,259

-		-	-
2,860	22,537	-	25,397	22,752
-	-	-	-	-
	-	-	-	-
2,860	22,537	-	25,397	22,752

5,368	344	-	5,712	4,507
-	-	-	-	-
5,368	344	-	5,712	4,507
	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
5,368	344	-	5,712	4,507

25,113	205 -		24,908	20,401
30,481	139 - 30,620			24,908

Section B Balance sheet

Fixed assets Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17) *Total fixed assets* Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) *Total current assets* Creditors: amounts falling due within one year (Note 20) *Net current assets/(liabilities)* *Total assets less current liabilities* Creditors: amounts falling due after one year (Note 20) Provisions for liabilities	B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 Guidance Notes	Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04	Endowment funds Total this year £ £ F03 F04	Total last year £ F05
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-

		-	-	-	-	-
		2,420	4,857	-	7,277	103
		-	-	-	-	-
		25,678	12,720	-	38,398	31,577
		28,098	17,577	-	45,675	31,680

		2,335	12,720	-	15,055	6,772

		25,763	4,857		30,620	6,772

		25,763	4,857	-	30,620	6,772


		-	-	-	-	-
*Total net assets or liabilities*	B16
		25,763	4,857	-	30,620	6,772
Funds of the Charity Endowment funds (Note 27) Restricted income funds (Note 27) Unrestricted funds Revaluation reserve *Total funds* Signed by one or two trustees on behalf of all the trustees	B17 B18 B19 B20 B21
		-			- - -	-
			139	-		403
		30,481				19,998

		30,481	139	-	30,620	20,401

		Signature		Print Name		Date of approval
				Steven James Woodcock		13.12.24
				Martin Eric Spoor		13.12.24

CC17a (Excel)

05/01/2025

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) second edition (October 2019) the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with ✓ Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

TRUE

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern;

Disclosure of any uncertainties that make the going concern assumption doubtful;

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

CC17a (Excel)

05/01/2025

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes ✓ * -Tick as appropriate No

Please disclose:

(i) the nature of the change in accounting policy;

(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and

(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes No	✓	* -Tick as appropriate
	✓

Please disclose:

(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.

CC17a (Excel)

05/01/2025

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes ✓ No ✓ *Please disclose:*	✓	* -Tick as appropriate
	✓

*(i) the nature of the prior*		*period error;*
*(ii) for each prior period presented in the accounts, the* *amount of the correction for each account line item* *affected; and*
*(iii) the amount of the correction at the beginning of the* *earliest prior period presented in the accounts.*

CC17a (Excel)

05/01/2025

Section C Notes to the accounts

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING

PRACTICE

Please provide a description of the nature of each change in accounting policy

Reconcilation of funds per previous GAAP to funds determined under FRS 102

Start of End of period period £ £ Fund balances as previously stated Adjustments: Fund balance as restated 102 End of £ Net income/(expenditure) as previously stated Adjustments:

Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

Previous period net income/(expenditure) as restated

CC17a (Excel)

05/01/2025

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Yes No N/a	Yes No N/a	Yes No N/a
✓
Yes No N/a
		✓
Yes No N/a
✓
Yes No N/a
✓
Yes No N/a
		✓
Yes No N/a
	✓
Yes No N/a
✓
Yes No N/a
		✓
Yes No N/a
✓
Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a
		✓

Donated services and	Donated services and facilities are included in the SOFA when received at the value of
facilities	the gift to the charity provided the value of the gift can be measured reliably.
	Donated services and facilities that are consumed immediately are recognised as
	income with an equivalent amount recognised as an expense under the appropriate
	heading in the SOFA.
Support costs	The charity has incurred expenditure on support costs.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Income from interest,	This is included in the accounts when receipt is probable and the amount receivable can
royalties and dividends	be measured reliably.
Income from membership	Membership subscriptions received in the nature of a gift are recognised in Donations
subscriptions	and Legacies.
	Membership subscriptions which gives a member the right to buy services or other
	benefits are recognised as income earned from the provision of goods and services as
	income from charitable activities.
Settlement of insurance claims	Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.
Investment gains and losses	This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the
	year.

Yes No N/a	Yes No N/a	Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a
✓
Yes No N/a
✓
Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a
		✓
Yes No N/a
		✓

2.3 EXPENDITURE AND LIABILITIES

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Governance and support 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. Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments	Yes No N/a	Yes No N/a	Yes No N/a
	✓
	Yes No N/a
	✓
	Yes No N/a
	✓
	Yes No N/a
			✓
	Yes No N/a
			✓
	Yes No N/a
			✓
	Yes No N/a
	✓
	Yes No N/a
	✓
	Yes No N/a
	✓
	Yes No N/a
	✓

£1,000 The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. They are valued at cost. Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. The depreciation rates and methods used are disclosed in note 9.2. They are valued at cost. These are capitalised if they can be used for more than one year, and cost at least		Yes No N/a	Yes No N/a
	£1,000
			✓
		Yes No N/a
			✓
		Yes No N/a
			✓
		Yes No N/a
			✓
		Yes No N/a
			✓
		Yes No N/a
			✓
		Yes No N/a
			✓
		Yes No N/a
			✓
		Yes No N/a
			✓
		Yes No N/a
			✓
		Yes No N/a
		✓
		Yes No N/a
		✓
		Yes No N/a
		✓

Deferred income is reported where income is received in the current financial year but relates to a subsequent financial year.

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis
Donations and gifts	4,651		-	4,651	6,586
GiftAid	2,308		-	2,308	-
Legacies	-	-	-	-	-
General grants provided by government/other charities		19,690	-	19,690	17,788
Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
Donatedgoods,facilities and services	-	-	-	-	-
Other	-	-	-	-
Total	6,959	19,690	-	26,649	24,374

Income (Clubs & holiday club)	1,213	-	-	1,213	1,016
Conference/events-attendance		3,191	-	3,191	1,620
Mentoring		-	-	-	249
Other	56	-	-	56
Total	1,269	3,191	-	4,460	2,885

		-	-	-	-
		-	-	-	-
	-	-	-	-	-
		-	-	-	-
Total	-	-	-	-	-

Interestincome	-	-	-	-	-
Dividendincome	-	-	-	-	-
Rentalandleasingincome	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total	-	-	-	-	-

Conversion of endowment funds into income	-	-	-	-	-
Gain on disposal of a tangible fixed asset heldforcharity's ownuse	-	-	-	-	-
Gain on disposal of a programme related investment	-	-	-	-	-
Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

	8,228	22,881	-	31,109	27,259

Other information:

All income in the prior year was unrestricted except for: (please provide description and amounts)

Grant funding of £19,690 from the CHK Foundation in respect of Breathe Youth's contribution to the Gloucestershire Mentoring Programme for girls and young women plus delegate fees of £3,191 for young people attending a residential event.

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Where any endowment fund is converted into income in the rep

Donations and gifts totalling £4,651(£6,586 in previous year); Within the income items above the following items are grants provided by charities (CHK Foundation) totalling material: (please disclose the nature, amount and any prior £19,690 (£17,788 in previous year) and attendance at year amounts) confererences/events totalling £3,191 (£1,620 in previous year)

CC17a (Excel)

05/01/2025

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1 Government grant 2 Government grant 3 Other

Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.

Please give details of other forms of government assistance from which the charity has directly benefited.

Description	This year Last year £ £	This year Last year £ £

	-	-
	-	-
	-	-
Total	-	-

Not applicable

None

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05/01/2025

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

	This year Last year £ £	This year Last year £ £
	-	-
	-	-
	-	-
	-	-

Donated goods, facilities and services are accounted for on the basis of the value of the gift to the charity, where this can be measured reliably. The charity does not accept donated goods for resale or distribution to beneficiaries. Goods donated for on-going use by the charity are recognised as tangible fixed assets when their fair value exceeds the threshold for capitalisation set by the charity's accounting policy, which is £1000.



Contribution of unpaid volunteers (referred to in trustees' annual report)

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Note 6 Analysis of expenditure

Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
Incurred seeking donations	-		-	-	-
Incurred seeking legacies	-	-	-	-	-
Incurred seeking grants	-	-	-	-	-
Operating membership schemes and social lotteries	-	-	-	-	-
Staging fundraising events	-	-	-	-	-
Fudraising agents	-	-	-	-	-
Operating charity shops	-	-	-	-	-
Operating a trading company undertaking non-charitable trading activity	-	-	-	-	-
Advertising, marketing, direct mail and publicity	-	-	-	-	-
Start up costs incurred in generating new source of future income	-	-	-	-	-
Database development costs	-	-	-	-	-
Other trading activities	-	-	-	-	-
Investment management costs:	-	-	-	-	-
Portfolio management costs	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-
Investment administration costs	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-
	-	-	-	-	-
Total expenditure on raising funds	-	-	-	-	-

Youth clubs	1,912	-	-	1,912	1,823
Mentoring	948	19,181	-	20,129	19,130
Events/conference - attendance		3,356	-	3,356	1,799
	-	-	-	-	-
Total expenditure on charitable activities	2,860	22,537	-	25,397	22,752

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	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total	-	-	-	-	-

Other

- - - - Total other expenditure 2,860 22,537 - 25,397 22,752

TOTAL EXPENDITURE

Other information:

Analysis of expenditure on charitable activities

Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	*Total* *prior year*
	£	£	£	£	£
Youth clubs	1,452		460	1,912	1,823
Mentoring	19,632		496	20,128	19,130
Events/Conferences	3,071		285	3,356	1,799
Total	24,155	0	1,241	25,396	22,752
Prior year expenditure on charitable activities can be analysed as follows:
	Expenditure on delivery of youth clubs, totalling £1,823; delivery of mentoring programmmes, totalling £19,130 and participation in Limitless Summer conference, totalling £1,799.

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)

Expenditure on delivery of youth clubs, totalling £1,912 (£1,823 in prior year), on delivery of mentoring programme, totalling £20,128 (£19,130 in prior year) and on events/conferences, totalling £3,356 (£1,799 in prior year).

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05/01/2025

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Description	This year Last year £ £	This year Last year £ £
	-	-

	-	-
	-	-
	-	-

	-	-
s	-	-

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05/01/2025

Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

		Amount received	Amount received	Amountpaid out	Amountpaid out	Balance held atperiod end	Balance held atperiod end
Description/name of party	Related party (Yes or No)	Thisyear	Lastyear	Thisyear	Lastyear	Thisyear	Lastyear
		£	£	£	£	£	£
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
Total		-	-	-	-	-	-

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.

Description/name of party	Balance held atperiod end	Balance held atperiod end
	Thisyear	Lastyear
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

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05/01/2025

Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

Support cost (examples)		Youth Clubs £	Mentoring £	Events £	Grand total £	Basis of allocation
						(Describe method)
Laptopcomputer		253	253	127	633	Estimated Use (40:40:20%)
Governance	-	36	72	72	180	Estimated Use (20:40:40%)
Printing, Postage & Stationery	-	6	6	4	16	Estimated Use (40:40:20%)
Insurance	-	86	86	43	215	Estimated Use (40:40:20%)
Website & software	-	75	75	37	187	Estimated Use (40:40:20%)
Other	-	4	4	2	10	Estimated Use (40:40:20%)
Total	-	460	496	285	1,241

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

Support costs are apportioned to each charitable activity according to the estimated percentage use by that activity

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05/01/2025

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

*Please provide details of the amount paid for any statutory external scrutiny of* *accounts and other services provided by your independent examiner. If nothing* *was paid please enter '0' in the appropriate box(es).*
Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year £	Last year £
	180	180
	0	0
	0	0
	0	0

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05/01/2025

Section C Notes to the accounts (cont)

Note 11 Paid employees Please complete this note if the charity has any employees.

11.1 Staff Costs

Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme)	This year £	Last year £
	16,608	15,795
	1,037	972
	498	591
	-	-
	18,143	17,358

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

TRUE

Band	Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity

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11.2 Average head count in the year The parts of the charity in which the employees work

	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	1	1
Governance	-	-
Other	-	-
Total	1	1

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

Please state the legal authority or reason for making the payment

Please state the amount of the payment (or value of any waiver of a right to an asset)

11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Total amount of payment

The nature of the payment (cash, asset etc.)

The extent of redundancy funding at the balance sheet date

Please state the accounting policy for any redundancy or termination payments

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05/01/2025

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.	1,163
	All expense associated with the defined contribution pension scheme relates to post of Mentor Coordinator and is funded by restricted funds, curently provided by CHK Foundation.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan

CC17a (Excel)

05/01/2025

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
Activityorproject 1			£	£
Activityorproject 2			-	-
Activityorproject 3			-	-
Activityorproject 4			-	-
*Total*	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

13.2 Grants made to institutions	13.2 Grants made to institutions
*My charity has made grants to particular institutions that are material in* *the context of its grantmaking. Details of the institution supported,* *purpose of the grant and total paid to each institution is available on the* *charity's web site.*		*Yes*	*Please provide* *details of charity's* *URL.*
		No	*Provide details* *below*

Names of institution	Purpose		Total amount of grantspaid £
			-
			-
			-
			-
			-
			-
			-
			-
			-
			-
*TOTAL GRANTS PAID* *Other unanalysed grants* *Total grants to institutions in reporting period*			-
			-
			-

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Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

14.2 Depreciation and impairments

SL or RB	SL or RB	SL or RB	SL or RB	SL or RB

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-	-
-	-	-	-	-

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14.4 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

14.5 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied and significant assumptions

the carrying amount that would have been recognised had the assets been carried under the cost model.

14.6 Other disclosures

(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used.

(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.

(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight

CC17a (Excel)

05/01/2025

Section C Notes to the accounts

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets 15.1 Cost or valuation

Research & development £	Patents and trademarks £	Other £	Total £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

15.2 Amortisation and impairments

SL or RB	SL or RB	SL or RB	SL or RB

- - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

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15.3 Net book value

15.3 Net book value
Nat book value at the beginning of the year Net book value at the end of the year	-	-	-	-
	-	-	-	-

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including:

Reasons for choosing amortisation rates Policies for the recognition of any capital development

15.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

15.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied

the carrying amount that would have been recognised had the assets been carried under the cost model.

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15.7 Other disclosures

(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.

(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.

(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.

(iv) State the amount of research and development expenditure recognised as expenditure in the year.

(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.

(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual

CC17a (Excel)

05/01/2025

Section C Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature and scale of heritage assets held.

(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.

16.2 Cost or valuation

Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

16.3 Depreciation and impairments



-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

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16.4 Net book value

16.4 Net book value
Nat book value at the beginning of the year Net book value at the end of the year	-	-	-	-	-
	-	-	-	-	-

16.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation

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16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

At valuation Group A £	At cost Group B £	Total £
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet.

(ii) Describe the significance and nature of heritage assets.

(iii) Disclose information that is helpful in assessing the value of heritage assets.

(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.

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16.9 Five year summary of heritage assets transactions

	2015	2014	2013	2012	2011
Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals	£	£	£	£	£

	-	-	-	-	-
	-	-	-	-	-
	-
	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

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05/01/2025

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Cash & cash equivalents	Listed investments	Investment properties	Social invest ments	Other	Total
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-

Carrying (fair) value at beginning of period

Add: additions to investments during period*

Less: disposals at carrying value

Less: impairments

Add: Reversal of impairments

Add/(deduct): transfer in/(out) in the period

Add/(deduct): net gain/(loss) on revaluation Carrying (fair) value at end of year

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

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17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

Analysis of investments Cash or cash equivalents Investment properties Grand total (Fair value at year end+Cost less impairment) Listed investments Other investments Total Social investments
	Fair value at year end	Cost less impairment
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications

(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

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17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

Analysis of current asset investments Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total	This year	Last year
	£	£
	38,398	31,577
	-	-
	-	-
	-	-
	-	-
	38,398	31,577

17.5 Guarantees

Please provide details and amount of any guarantee made to or on behalf of a third party

Name of the entity or entities benefitting from those guarantees

Please explain how the guarantee furthers the charity's aims

17.6 Concessionary loans

*Description*	This year £	Last year £




*Total*

*Description*	This year £	Last year £



*Total*

Amount of concessionary loans made ( Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information ).

Amount of concessionary loans received (Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information).

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Terms and conditions eg interest rate, security provided

Value of any concessionary loans which have been committed but not taken up at the reporting date

Amounts payable within 1 year

Amounts payable after more than 1 year

Amounts receivable within 1 year

Amounts receivable after more than 1 year

17.7 Additional information

Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.

For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.

Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.

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05/01/2025

Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

Stock	Stock	Donated goods	Donated goods	Work in progress
For distribution	For resale	For distribution	For resale
£	£	£	£	£

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

18.2 Please specify the carrying amount of any stocks pledged as security for liabilities

CC17a (Excel)

05/01/2025

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

*Please complete this note if the charity has any* *debtors or prepayments.* Note 19 Debtors and prepayments
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	7,277	103

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Prepayments and accrued income Other debtors Total Trade debtors	This year £	Last year £
	-	-

	-	-
	-	-
	0	0

CC17a (Excel)

05/01/2025

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
1,696	1,939	-	-
-	-	-	-
13,359	4,833	-
-	-	-	-
-	-	-	-
15,055	6,772	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

Income is deferred as it was received in the year ended 31st March 2024 but is for use in the year ending 31st March 2025 and subsequent years.

*Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year £	Last year £
	4,833	9,471
	12,720	4,833
	4,833	9,471
	12,720	4,833

CC17a (Excel)

05/01/2025

Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Please provide: - a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.

21.2 Movements in recognised provisions and funding commitment during the period This year Last year £ £ - - - - - - - - - - Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period	21.2 Movements in recognised provisions and funding commitment during the period This year Last year £ £ - - - - - - - - - - Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period	21.2 Movements in recognised provisions and funding commitment during the period This year Last year £ £ - - - - - - - - - - Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period
	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).

21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

CC17a (Excel)

05/01/2025

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the

significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

CC17a (Excel)

05/01/2025

Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the liability.

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

Description of item Estimate of financial effect

23.4 Other disclosures for contingent assets and/or liabilities

Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement

Where it is not practical to make one or more of these disclosures, please state this fact

CC17a (Excel)

05/01/2025

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total

This year £	Last year £
-	-
-	-
38,398	31,577
-	-
38,398	31,577

CC17a (Excel)

05/01/2025

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

CC17a (Excel)

05/01/2025

Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

CC17a (Excel)

05/01/2025

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Unrestricted	UR	Generalcharitable purposes	25,113	8,228	2,860	-	-	30,481
Restricted	R	Conference/events (attendance)	- 152	3,191	3,356	-	-	- 317
Restricted	R	GloucestershireMentoringProgramme	-53	19,690	19,181	-	-	456
			-	-		-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			24,908	31,109	25,397	-	-	30,620

CC17a (Excel)

05/01/2025

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Unrestricted	UR	Generalcharitable purposes	19,998	7,851	2,736	-	-	25,113
Restricted	R	Limitless - Summer conference (attendance)	27	1,620	1,799	-	-	- 152
Restricted	R	GloucestershireMentoringProgramme	-53	17,788	17,788	-	-	-53
Restricted	R	MentoringProgramme	429		429	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			20,401	27,259	22,752	-	-	24,908

CC17a (Excel)

05/01/2025

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

	Reason for transfer and where endowment is converted to income, legalpower for its conversion	Amount
Between unrestricted and restricted funds
Between endowment and restricted funds
Between endowment and unrestricted funds

27.4 Designated funds

Planned use Purpose of the designation Amount

CC17a (Excel)

05/01/2025

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

True

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
	This year				Last year
	Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
	£	£		£	£
Not applicable

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

CC17a (Excel)

05/01/2025

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

*enter "False".*
No trustee expenses have been incurred (True or False)		*FALSE*

Type of expenses reimbursed	This year	Last year
	£	£
Travel
Subsistence
Accommodation
Other (please specify): Authorised expenditure incurred on behalf of the organisation (including expenditure on events and other expenditure requiring payment by credit card)	3,163	2,781

TOTAL	3,163	2,781

Please provide the number of trustees reimbursed for Two expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.


There have been no related party transactions in the reporting period (True or False)						*TRUE*

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end		Amounts written off during reporting period
			£	£	£		£

CC17a (Excel)

05/01/2025

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

05/01/2025

Section C Notes to the accounts

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

Breathe Youth was registered as a charitable incorporated organisation (CIO) on 17th October 2018. Breathe Youth became active in February 2019 and on 14th March 2019 it merged with Breathe, an unincorporated association, constituted on 7th November 2013. Breathe Youth (CIO) was established to continue the work of the unincorporated association. These organisations shared the samed trustees and purposes. No significant adjustments were required in order to align accounting policies. No adjustments to net assets were required as a result of the merger.

CC17a (Excel)

05/01/2025

"I CHARITY COMMISSION I FOR ENGIAND AND WALES Independent examiner's report on the accounts Sectlon A ndependent Examin•rf8 Report Report to thè trustee8 Breathe Youth On accounts forthe year endod 31. March 2024 Charlty no lif any) 1180351 Set out on page8 I report to the trustees on my examination of the accounts of the ab)ve charity 1.the Trust") fof Ihe year ended 3110312024. Re8pon8lbllltle8 and bas18 of report As the charity's trustee$. Y are responsible for the preparats'on of the accounts In accordance wrth the requiremenls of the Charities Act 2011 I-the Acl'l. I report In respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and In carying out my examination. I have follow all the applicable Directions given by the Charity Commission under sethon 145(511bl ol Ihe Act. Ind•pond•nt The charity's gross inrne ex¢eeded £25.000 and l am qualified lo •xamlner'8 statement undertake the examinalM)n by bein9 a qualified Wrnbel of the Assctiation of Accounting TechnKians. I have completed my examination I confim that no material matter$ have come to my attention In connection with the examination (other than that disclosed below "I whth gives me cause to belve that in, any material respect." the accounting records Nre not kept In *¢ordance wrth section 130 of the Charrties Acl. or the accounts did not 1rd with the accounbng records,. or the aeeounls did not mplY wilh Ihe applicable requirements concerning the fomi and conlenl of accounts sel out In the Charrties {Aecounls and Reportsl Regulalions 2008 other than any requirement that the accounts gtve a 'true and laif. view which 1$ noi a matter considered as part of an Independent examination. I have no concerns and have c(Mne across no other matters in connection th the examination lo which attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be reached. Signed: Datè: 5th December 2024 Narno: Miss Jenna Pflug FMA4T AATQB 283997 Relevant profeBsional Fellow member of the ASatn of Accounling Technicians IER Oct 2018 Dean Accourtt4ncy Service• Ltd 15 High Streel Lydnry. GEOS GL15 5DP TeL. 01594 843867 .deaa(Co1&yfjServlCw.a3.Y

qualifi¢atlon{s} or body Irf any): Address: Dean Accountancy Services Limrted 15 HwJh Street. Lydney. Gbs GL15 5DP Section B Disclosure Only complete I, Ike exam ner 1eeus tu Iiib'.Ilig&il I'.lakL'lia. SllJlle,'s ol wV51Le5 11 Isee CC32. Independent examination of charity accounts". directions and gUance for examiners). Giv• here brief dotall8 of ny Items that the examiner v•i8hes to dl•clo80. IER O¢t 2018