2025-03-31-accounts - Breathe Youth

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Trustees’ Annual Report for the period

From 01.04.2024 Period start date To 31.03.2025 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. 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)	Para 1.17 and 1.19	Youth Clubs We continue with the delivery of our two youth clubs – ‘Connect’ for young people aged 11-16 years and ‘Junior Club’ for children aged 7-11 years. These provide a broad range of activities from crafts to cooking and games and offsite trips. We were able to take advantage of the county wildlife trust initiative on looking after our environment and supporting wildlife and ran craft activities using natural resources to make bath bombs and bird feeders. The children and young people had the opportunity to consider and discuss their part in looking after our wildlife and the environment. At both our clubs we make a point of recognising young people’s qualities and skills and provide opportunities to develop these where possible. We encourage the young people’s involvement in the running of the clubs in a range of ways as appropriate, including helping with registration and preparing refreshments. We are clear and consistent about boundaries and appropriate behaviour and take every opportunity to acknowledge and praise club member’s talents and qualities.

advancing education; (c) relieving unemployment.			Average attendance for Connect increased this year to 16.2 per week and for Junior Club to 13.6 per session during this financial year. Mentoring Programme: Though our mentoring programme we support young people living in the Forest of Dean who are facing challenges. From 1stApril 2024 we were able to realign our mentoring service for girls and young women with our service for young men and bring these into one service for young people aged 11-18 years of age. This is because we were no longer part of the Gloucestershire girls and women’s mentoring programme and funding for this from CHK Foundation came to an end on 31st March 2024. We were able to secure further funding that enabled the continued employment of our part time Mentor Coordinator to work alongside the volunteer Mentor Coordinator to support the delivery of the programme. During the year, we were supporting 26 young people with a team of 15 volunteers (4 of whom were recruited in that year), and the paid Mentor Coordinator. All our young people have lived or are living with adverse childhood experiences (ACE) that have impacted negatively on their wellbeing and/or their ability to engage meaningfully in their education. The main reason given for referrals to the programme were: • Anxiety - 5 young people • Behaviour - 8 • Emotional/mental wellbeing – 13 We received referrals from an increasingly diverse range of organisations, both statutory and non- statutory. We recruit, train and provide ongoing supervision to our mentors, who will mentor a young person for at least 12 months. Mentors usually meet with a young person for 1-2 hours weekly. The Mentor Coordinators oversee the mentoring relationships, train and support the mentors in their delivery of support to young people. The Mentor Coordinators also provide wider support where needed to the families of young people participating in the programme. This can include parenting advice and attending key multi-agency meetings relating to young people participating in the programme. Support Group In April 2024 we set up a support group for young people experiencing difficulty in engaging with their peers due to anxiety . The young people attended with their mentors. The Group provided a safe non- threatening space. A range of activities from cooking to table tennis were provided and we were able to use a resource to explore anxiety. 5 young people attended the sessions with their mentor. They interacted well with

			each other and all of them fed back how much they enjoyed being part of the group.
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			Inter – church Youth Activities Breathe coordinated monthly inter-church youth socials during the year, bringing together young people aged 11-18 years and their leaders from a number of churches in the Forest of Dean to enjoy social activities, have fun and share food. The aim is to reduce isolation for Christian young people and to encourage them in their faith. On average 15 young people attended the sessions. Weekend residential In November 2024 we again ran a weekend away for this group at a local adventure centre. This time 16 young people attended. We provided a range of activities that included sport, crafts and high and low rope challenges. The theme for the weekend was Integrity, and the young people were able to explore and reflect on this topic through discussion, teaching and a prayer space activity. Youth Clubs At Junior club we provide opportunities to explore Christian values or topics using Bible verses that underpin them. This year we looked at three themes: • Heroes of Faith • The qualities of Jesus • The stories that Jesus told In Connect Youth Club we encourage the young people to ask questions about faith. We use resources that pose questions about life. We also offer the opportunity for individual members of the club to be prayed for if they wish. 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. A report of activities delivered by the charity is brought to each trustee meeting.

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	Not applicable
	Para 1.38	Volunteers continue to be vital for the delivery of our youth clubs and mentoring programme. We verymuch

Contribution made by volunteers		appreciate and value their commitment to supporting young people in our communities. One of the trustees has operational management responsibility for the delivery of all the charity’s services and leads on areas of service development.
Other		We continue to employ a part time Mentor Coordinator to co-manage the mentoring programme for boys and girls aged 11-18 years of age. This post is vital to the delivery of our 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 26 young people. This is an increase on the previous year.8 young people came to the end of their mentoring relationship during the year. The outcomes achieved were: • Improvement in emotional and mental wellbeing. • Gaining strategies that help to build resilience and enabled the young person to cope with challenges. • Improved engagement in education. Our support group was a real success, enabling young people who lack confidence and experience anxiety to socialise and engage with their peers in a relaxed, fun and safe environment. The group helped to: • Build confidence in engaging with their peers. • Build positive friendships • Support the mentor mentee relationship. Recruitment We recruited 4 new mentors in this financial year however we have a growing number of volunteers who continue with us to support a further young person. Some are mentoring their 3rdor 4thyoung person. This enables us to retain the experience they have gained from earlier mentoring relationships Benefits to wider community • Improved employment prospects in the longer term • Reduced risk of ongoing poor mental health • Reduced risk of involvement in anti-social behaviour and crime Youth Clubs We continue to provide a range of activities that help to build the confidence of our young people 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 and those of
	others

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 Investment performance against objectives Para 1.41 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 £27,079 against expenditure of £28,412. This resulted in a deficit of £1,333 for the year ended 31st March 2025. As a consequence, reserves carried forward decreased to £29,287.
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 2025 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 2026 these costs are forecast to be £1,750 for youth clubs and general running costs plus £24,000 for our mentoring programme (including the cost of employing the Mentor Coordinator). This requires total reserves of £28,250.

		As the mentoring programme provides young people with support for at least 12 months, not having enough funds would result in having to stop mentoring for some of the most vulnerable young people. This is a further reason that the trustees have decided to have a 12-month reserve policy. 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. 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	£29,287
Reasons for holding zero reserves	Para 1.22	Not applicable
Details of funds 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	Donations from churches and individuals and project funding from the High Sheriff of Gloucestershire Grants Programme, Florence Shute Millennium Trust, Saint James’s Place Charitable 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:		N/A
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 applies 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
Other

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 Ruth Julius James Woodcock Maureen Franklin Martin Spoor Katharine Newell	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee(if any)
	Chairperson
	Treasurer
	Trustee	1stApril 2024 – 30th November 2024
	Trustee
	Trustee

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

Director name N/A

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for 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 Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

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

Signed on behalf of the charity’s trustees

----- Start of picture text -----
Signature(s)
Martin Eric Spoor
Full name(s) [Steven James Woodcock ]
Position (eg Secretary, Treasurer Trustee
Chair, etc)
Date
12/12/2025
----- End of picture text -----

Breathe Youth	Breathe Youth	Breathe Youth	Charity No (if any)	1180351
Annual accounts for theperiod
Period start date	01/04/2024	To	Period end date	31/03/2025

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
8,217	16,100	-	24,317	26,649
824	1,938	-	2,762	4,460
-	-	-	-	-
-	-		-	-
-	-	-	-	-
-	-	-	-	-
9,041	18,038	-	27,079	31,109

-	4,800	-	4,800	-
1,576	22,036	-	23,612	25,397
-	-	-	-	-
-	-	-	-	-
1,576	26,836	-	28,412	25,397

7,465	8,798 -	-	1,333 -	5,712
-	-	-	-	-
7,465	8,798 -	-	1,333 -	5,712
-	-	-	-	-
8,659 -	8,659	-	-	-

-	-	-	-	-
-	-	-	-	-
1,194 -	139 -	-	1,333 -	5,712

30,481	139	-	30,620	24,908
29,287	-	-	29,287	30,620

Charity Name: Breathe Youth	Charity Name: Breathe Youth	Charity No	1180351
		Company No
Annual accounts for theperiod	Period start date: 01/04/2024			To period end date: 31/03/2025
Section B Balance sheet
Unrestricted funds £ Fixed assets F01 Intangible assets (Note 15) B01 - Tangible assets (Note 14) B02 - Heritage assets (Note 16) B03 - Investments (Note 17) B04 - *Total fixed assets* B05 - Current assets Stocks (Note 18) B06 - Debtors (Note 19) B07 3,092 Investments (Note 17.4) B08 - Cash at bank and in hand (Note 24) B09 27,111 *Total current assets* B10 30,203 Creditors: amounts falling due within one year (Note 20) B11 916 *Net current assets/(liabilities)* B12 29,287 *Total assets less current liabilities* B13 29,287 Creditors: amounts falling due after one year (Note 20) B14 - Provisions for liabilities B15 - *Total net assets or liabilities* B16 29,287 Funds of the Charity Endowment funds (Note 27) B17 - Restricted income funds (Note 27) B18 Unrestricted funds B19 29,287 Revaluation reserve B20 Fair value reserve B21 *Total funds* B22 29,287 Guidance note			Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04		Total last year £ F05
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-

		-	-	-	-	-
		3,092	300	-	3,392	7,277
		-	-	-	-	-
		27,111	10,204	-	37,315	38,398
		30,203	10,504	-	40,707	45,675

		916	10,504	-	11,420	15,055

		29,287	-	-	29,287	30,620

		29,287	-	-	29,287	30,620

		-	-	-	-	-
		-	-	-	-	-

		29,287	-	-	29,287	30,620

		-			- - 29,287 -	-
				-		139
		29,287				30,481


		29,287	-	-	29,287	30,620

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signed by one or two trustees/directors on behalf of all the trustees/directors	Signature	Print Name	Date of approval dd/mm/yyyy
		Steven James Woodcock	12/12/2025
		Martin Eric Spoor	12/12/2025

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Section C Notes to the accounts

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) issued on 16 July 2014

• and with* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

and with the Charities Act 2011.

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

-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.

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 ü

Please disclose:

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(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 ✓ * -Tick as appropriate No ü

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.

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

✓ * -Tick as appropriate ü

Please disclose:

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(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.

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Section C Notes to the accounts (cont)

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 Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of period £ Net income/(expenditure) as previously stated Adjustments:

Previous period net income/(expenditure) as restated

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Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

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
Recognition of income These are included in the Statement of Financial Activities (SoFA) when: Offsetting Grants and donations Legacies Government grants The charity has received government grants in the reporting period Donated goods Support costs The charity has incurred expenditure on support costs. Volunteer help · the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and · the monetary value can be measured with sufficient reliability. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of 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. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other
	✓	ü	ü
	Yes No N/a
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	Yes No N/a
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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.

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

POLICIES ADOPTED

ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

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

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Note 3 Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income
Analysis Total funds Prior year £ £ Donations andgifts 5,240 4,800 - 10,040 4,651 Gift Aid 2,977 - - 2,977 2,308 Legacies - - - - - - 11,300 - 11,300 19,690 - - - - Donatedgoods,facilities and services - - - - - Other - - - - Total 8,217 16,100 - 24,317 26,649 Income (Clubs) 805 - - 805 1,213 Conference/events - attendance 1,938 - 1,938 3,191 - - - - - Other 19 - - 19 56 Total 824 1,938 - 2,762 4,460 - - - - - - - - - - - - - - - Other - - - - - Total- - - - - Interest income - - - - - Dividend income - - - - - Rental and leasingincome - - - - - Other - - - - - Total- - - - - - - - - - - - - - - - - - - - - - - - - Total- - - - - Other: Conversion of endowment funds into income - - - - - - - - - - - - - - - - - - - - Other - - - - - Total- - - - - TOTAL INCOME 9,041 18,038 - 27,079 31,109 Other information: Unrestricted funds Restricted income funds Endowment funds Donations and legacies: General grants provided by government/other charities Membership subscriptions and sponsorships which are in substance donations Charitable activities: Other trading activities: Income from investments: Separate material item of income: Gain on disposal of a tangible fixed asset held for charity's own use Gain on disposal of a programme related investment Royalties from the exploitation of intellectual propertyrights	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds
	Donations andgifts	5,240	4,800	-	10,040	4,651
	Gift Aid	2,977	-	-	2,977	2,308
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	11,300	-	11,300	19,690
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	8,217	16,100	-	24,317	26,649

	Income (Clubs)	805	-	-	805	1,213
	Conference/events - attendance		1,938	-	1,938	3,191
		-	-	-	-	-
	Other	19	-	-	19	56
	Total	824	1,938	-	2,762	4,460

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

	Interest income	-	-	-	-	-
	Dividend income	-	-	-	-	-
	Rental and leasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

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

	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		9,041	18,038	-	27,079	31,109

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.
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.

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

CC17 (E l)

01/12/2026

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 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 £	Description This year £	Description This year £
			-
			-
			-
			-
	Total Description		-
			Last year £
			-
			-
			-
			-
	Total- Thisyear Lastyear		-

	Thisyear Lastyear

CC17a (Excel)

01/12/2026

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Seconded staff Use of property Other	Thisyear	This year Last year £ £	This year Last year £ £
		-	-
		-	-
		-	-
		-	-

		Lastyear
Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.	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.	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.
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.


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

CC17a (Excel)

01/12/2026

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis Expenditure on raising funds:	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds
Incurred seeking donations	-	-	-	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-	-	-	-
Incurred seeking grants	-	4,800	-	4,800				-
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	-	4,800	-	4,800	-	-	-	-
Expenditure on charitable activities:
Youth clubs	1,576	-	-	1,576	1,912	-	-	1,912
Mentoring	-	20,032	-	20,032	948	19,181	-	20,129
Events/conferences - attendance		2,004	-	2,004	-	3,356	-	3,356
	-	-	-	-	-	-	-	-
Total expenditure on charitable activities	1,576	22,036	-	23,612	2,860	22,537	-	25,397
Separate material item of expense
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-
Other
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total other expenditure TOTAL EXPENDITURE	-	-	-	-	-	-	-	-
	1,576	26,836	-	28,412	2,860	22,537	-	25,397

CC17a (Excel)

01/12/2026

Other information:

Analysis of expenditure on charitable activities

	Thisyear	Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear	Lastyear
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs	Total last year
	£	£	£	£	£	£	£	£
Youth clubs	1,381	-	195	1,576	1,452	-	460	1,912
Mentoring	19,679	-	353	20,032	19,632	-	496	20,128
Events/conferences -	1,925	-	79	2,004	3,071	-	285	3,356
Total	22,985	-	627	23,612	24,155	-	1,241	25,396

CC17a (Excel)

01/12/2026

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	-	-

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items

CC17a (Excel)

01/12/2026

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	-	-

CC17a (Excel)

01/12/2026

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.

This year

This year
Support cost (examples)	Raising funds	Youth Clubs	Mentoring	Events	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Governance	-	5	162	13	180	Estimated use (3:90:7%)
Insurance	-	90	90	46	226	Estimated use (40:40:20%)
Website	-	61	62	-	123	Estimated use (50:50:0%)
Other	-	39	39	20	98	Estimated use (40:40:20%)
	-	-	-	-	-
Total	-	195	353	79	627

Last year

Support cost (examples)	Raising funds	Youth Clubs	Mentoring	Events	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Laptop computer	-	253	253	127	633
Governance	-	36	72	72	180
Printing, Postage & Stationery	-	6	6	4	16
Insurance	-	86	86	43	215
Website & software		75	75	37	187
Other	-	4	4	2	10
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

CC17a (Excel)

01/12/2026

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).

Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	This year £	Last year £
	180	180
	-	-
	-	-
	-	-

CC17a (Excel)

01/12/2026

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 Pension costs (defined contribution scheme) Other employee benefits Total staff costs This year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party	This year £	Last year £
	16,871	16,608
	1,223	1,037
	506	498
	-	-
	18,600	18,143

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

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	1	1

Band1	Number of employees
	This year -	Last year -
£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. For specific amounts paid to trustees, see Note 28.
	Thisyear	Lastyear
	£	£
	-	-

CC17a (Excel)

01/12/2026

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 This year Last year

Please state the legal authority or reason for making the payment This year Last year

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

CC17a (Excel)

01/12/2026

11.4 Redundancy payments

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

Total amount of payment The extent of redundancy funding at the balance sheet date The nature of the payment (cash, asset etc.) Please state the accounting policy for any redundancy or termination payments	Thisyear	Lastyear
	£ -	£ -



	Thisyear	Lastyear
	£ -	£ -

CC17a (Excel)

01/12/2026

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.	Thisyear	Lastyear
	£	£
	1,181	1,163

	All expense associated with the defined contribution pension scheme relates to post of Mentor Coordinator within the charity's mentoring programme and is funded by restricted funds.	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 although 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 for this year and last year, if different

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. If this is different for last year, provide details

Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details

CC17a (Excel)

01/12/2026

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.

This year:

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

*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.*	*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 grants paid £
			-
			-
			-
			-
			-
			-
			-
			-
			-
			-
*Total grants to institutions in reporting period* *Other unanalysed grants* *TOTAL GRANTS PAID*			-
			-
			-

CC17a (Excel)

01/12/2026

Last year:

13.3 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.

13.4 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 to institutions in reporting period* *Other unanalysed grants* *TOTAL GRANTS PAID*		-
		-
		-

CC17a (Excel)

01/12/2026

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 £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

SL or RB (Straight Line or Reducing Balance)	SL or RB	SL or RB	SL or RB	SL or RB


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

-	-	-	-	-
-	-	-	-	-

CC17a (Excel)

01/12/2026

14.4 Impairment

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* 14.6 Other disclosures *This year: Please provide a description of the events and circumstances that led* *to the recognition or reversal of an impairment loss.* *Last year: Please provide a description of the events and circumstances that led* *to the recognition or reversal of an impairment loss.* *the carrying amount that would have been recognised had the assets been* *carried under the cost model.*


	This year Last year



	-	-

*(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.*	Thisyear	Lastyear
	£	£
	-	-
	-	-

14.6 Other disclosures
	Thisyear		Lastyear
	£		£
*(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 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 deduction.

CC17a (Excel)

01/12/2026

Section C Notes to the accounts (cont)

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

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

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

CC17a (Excel)

01/12/2026

15.5 Impairment

This year: Last year: 15.6 Revaluation *If an accounting policy of revaluation is adopted, please provide:* This year Last year *the effective date of the revaluation* *the name of independent valuer, if applicable* *the methods applied* 15.7 Other disclosures *Please provide a description of the events and* *circumstances that led to the recognition or reversal of an* *impairment loss.* *Please provide a description of the events and* *circumstances that led to the recognition or reversal of an* *impairment loss.* *the carrying amount that would have been recognised had* *the assets been carried under the cost model.* *(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.* *(v) Please detail the headings in the SOFA in which a* *charge for amortisation of intangible assets is included.* *(vi) For any material intangible assets, please provide a* *description, its carrying amount and any remaining* *amortisation period.*



	This year	Last year

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

CC17a (Excel)

01/12/2026

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

Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear


Total £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Heritage asset 1 Heritage asset 2 Heritage asset 3 Heritage asset 4
					Straight Line ("SL") or Reducing Balance ~~(~~"~~RB~~"~~)~~

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

CC17a (Excel)

01/12/2026

16.5 Impairment

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

Last year

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

This year Last year

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.	This year	Last year

CC17a (Excel)

01/12/2026

(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.

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

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


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


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

CC17a (Excel)

01/12/2026

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 investments	Other	Total
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-

*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.

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.

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

	Fair value at year end	Cost less impairment
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-

Last year: Analysis of investments

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

CC17a (Excel)

01/12/2026

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	Thisyear	Lastyear

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 Total 17.5 Guarantees Please explain how the guarantee furthers the charity's aims Other investments 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	This year	Last year	Last year
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

	Thisyear	Lastyear

CC17a (Excel)

01/12/2026

17.6 Concessionary loans

17.6 Concessionary loans
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 *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). 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 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.**	*Description*	This year £	Last year £
		-	-
		-	-
		-	-
		-	-
	*Total*	-	-

	*Description*	This year £	Last year £
		-	-
		-	-
		-	-
	*Total*	-	-

	This year	Last year







	Thisyear	Lastyear

CC17a (Excel)

01/12/2026

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.

activities.
Stock Donated goods For resale For resale £ £ £ £ £ Charitable activities: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Other trading activities: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Other: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Total this year - - - - - *Total previous year* - - - - - This year Last year £ £ Work in progress For distribution For distribution 18.2 Please specify the carrying amount of any stocks pledged as security for liabilities	Stock		Donated goods		Work in progress
	For distribution	For resale	For distribution	For resale
	£	£	£	£	£

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


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


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

		This year		Last year
		£		£

CC17a (Excel)

01/12/2026

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

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

Note 19 Debtors and prepayments *Please complete this note if the charity has any* *debtors or prepayments.*
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	3,392	7,277
	-	-
	3,392	7,277

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)

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

CC17a (Excel)

01/12/2026

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 one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
2,235	1,696	-	-
-	-	-	-
8,885	13,359	-	-
300	-	-	-
-	-	-	-
11,420	15,055	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

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

	*come.*
	Thisyear	Lastyear
*Please explain the reasons why income is deferred.* *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	Income is deferred as it was received in the year before 31st March 2024 but is for use in the year ending 31st March 2025 and subsequent years.	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.

		This year £	Last year £
		12,720	4,833
		-	12,720
		- 4,300	- 4,833
		8,420	12,720

CC17a (Excel)

01/12/2026

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 Movements in recognised provisions and funding commitment during the period

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 Please provide: Thisyear Thisyear - 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. 21.3 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.	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-
	Lastyear



Thisyear	Lastyear

CC17a (Excel)

01/12/2026

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.	This year	Last year

CC17a (Excel)

01/12/2026

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.

This year

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

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

23.2 Contingent assets

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

This year

This year	This year
Description of item Estimate of financial effect




Last year Description of item Estimate of financial effect

23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

This year Last year

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)

01/12/2026

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

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 £
	-	-
	-	-
	37,315	38,398
	-	-
	37,315	38,398

CC17a (Excel)

01/12/2026

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.	Thisyear Lastyear	Thisyear Lastyear

CC17a (Excel)

01/12/2026

Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)
Note 26 Events after the end of the reporting period Thisyear Lastyear *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)

01/12/2026

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 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	General charitablepurposes	30,481	9,041	- 1,576	- 8,659	-	29,287
Restricted	R	Conference/events	- 317	1,938	- 2,004	383	-	-
Restricted	R	MentoringProgramme	456	16,100	- 24,832	8,276	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			30,620	27,079	- 28,412	-	-	29,287

CC17a (Excel)

01/12/2026

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

* 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	General charitablepurposed	25,113	8,228	- 2,860	-	-	30,481
Restricted	R	Conference/events(attendance)	- 152	3,191	- 3,356	-	-	- 317
Restricted	R	Gloucestershire MentoringProgramme	- 53	19,690	- 19,181	-	-	456
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			24,908	31,109	- 25,397	-	-	30,620

CC17a (Excel)

01/12/2026

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

Thisyear
	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds	Transfer from unrestricted (general) funds to restricted funds to cover costs of £383 relating to conference/events and costs of £8,276 relating to the mentoring programme. The latter are costs for which funding from other sources could not be secured.	8,659
Between endowment and restricted funds
Between endowment and unrestricted funds

Last year

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

27.4 Designated funds

This year

Planned use Purpose of the designation Amount

Last year

Planned use Purpose of the designation Amount

CC17a (Excel)

01/12/2026

Section C Notes to the accounts (cont)

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

This year

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)

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.

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
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£	£	£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

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.

Last year

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)

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
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£		£	£
-	-	-	-	-
-	-	-	-	-

CC17a (Excel)

01/12/2026

- - - [ - ] - - - - [ - ]

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.

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".

No trustee expenses have been incurred (True or False)		0

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)	2,209	3,163
	-	-
TOTAL	2,209	3,163
Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity
	2	2

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.

This year

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	1

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)

01/12/2026

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.

Last year

Last year	Last year	Last year	Last year	Last year	Last year
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
			£	£	£		£

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)

01/12/2026

Section C Notes to the accounts (cont)

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)

01/12/2026

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Sèction A Independènt Examiner's Report Report to the trnsteesl memb8rs of Breathe Youth On a¢¢ounts for the year •nded 31" March 2025 Charlty no Ilf anyl 1180351 Sel out on pageB I report lo the trustees on my examination ol the accounts of the above charity l-the Trust-l for the year ended 3110312025. Roponslbllltle8 and As the charity Iruslees of the Trust, you are responsible for the preparation basis of report ol the accounts In accordance with the requirements of the Charities Act 2011 1.the Act"). I report in respect of my examination of the Trust's accounts carned out under section 145 of the 2011 Act and in carying out my examination. I have folk)wed the applicable Directions given by the Chanty Commi$on under 8ectK)n 1451511bl of the Act. I have completed my examination S ¢onfimi that no material matters have come lo my attention in connection wlh the examinatn which gives me cause to believe that in. any malerial respect accounting recg)rds were not kept In accdance vthh section 130 of the Act c the accounts do not wlh the acc4wnting recoTd$ Independent examiner's statoment I have no concems and have come across no olher matters in conne¢tK Vth the examinalion lo whh attentn $hould be drawn in order lo enable a proper understanding of the accounts to be reached. Slgned: 4th December 2025 Name: Miss Jenna Pftug FMAAT AATQB 283997 Relevant professional quallflcatlon{sl or body lif any): Fellow member of the AssocIaln of Accountin9 Techincians Addrus: Oean Accountancy Semces Ltd 15 Hoh Street. Lydney. Gk)s GL15 5DP Section B Disclosure Only complete If the examiner needs lo highlight matters of concern (see CC32, Indep*ndenl examination of charity &counts.' directions and guidance for examinersl. IER October 2018 Dean Accountancy Services Ltd IS HJgh Stree( Lydney. Glos GL15 5DP TeL. 01594 843867

Glvè hgr• brlef detslls 01 any items that tho gxamlner wishes to dlgclo*e. IER O¢tober 2018