Sandwell Youth in Action
Charity Registration Number: 1182971
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 for Sandwell Youth in Action
Sandwell Youth in Action - SYIA
1[st] Floor, 130 Cape Hill Smethwick West Midlands B66 4PH
Contents of the Financial Statements for the Year Ended 31 March 2025
| Sandwell Youth in Action | |
|---|---|
| Page | |
| Trustees' annual report | 2 |
| Independent examiner's report to the trustees | 8 |
| 9 | |
| Statement of financial activities | |
| 10 | |
| Statement of Financial Position | |
| Statement of Cash flow | 11 |
| Notes to the financial statements | 12 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 22 |
Sandwell Youth in Action
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
0. CHAIRPERSON’S FOREWORD
This year has been one of resilience, recovery, and remarkable growth. Sandwell Youth in Action continues to deliver transformative programmes for young people and communities across Sandwell. Our reach has expanded, our partnerships deepened, and our impact amplified thanks to our dedicated staff, volunteers, and funders.
We are proud to present this annual report, which documents not only our achievements but also the stories of change we have been privileged to support.
1. INTRODUCTION
The Trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
1.1: EXECUTIVE SUMMARY
Sandwell Youth in Action (SYIA) is a youth-led organisation from minority ethnic communities in Sandwell Metropolitan Borough Council which stands for supporting young people to demand and deliver a just and sustainable society for all. It works to make sure young people have a voice, a living, have sexual rights and are leaders in preventing and solving the community‘s challenges. It works in partnership with both local and national organisation in the delivery of its programmes to increase young people‘s participation in decision making process from community to national level and provides capacity building training and raises awareness for youth on numerous issues including Sexual and Reproductive Health, Livelihood and Civic Participation, youth poverty, etc.
The group started on 27.03.2017 in Smethwick, Sandwell by a group of young people from different BME communities who were interested in bringing together BME children and young people from African, Asian, Caribbean, British, European, Americas, Middle Eastern, communities, in one platform to tackle the numerous problems faced by BME in the region.
The group took its inspiration from the positive thinking of Black Minority Ethnic group (BME) young people themselves who had initiated the project in response to the enormous needs and problems they face daily in the community. These needs and problems have been voiced and aired by young people during their informal meetings around a cup of tea, coffee, leisure places or sport settings. Example, groups of young people would meet at night to drink, play loud music, and graffiti the walls. Strained relationships between White and Black youths led to open conflict. In response to these emerging needs, the founders of SYIA have expressed the idea of organising young people into an active group to step forward to find solutions to the many problems faced by youth of colour. The creation of this group was then initiated to empower BME young people to play front line role to initiate positive change in their community.
The organisation is a registered charity (Charity No.: 1182971) set up to provide both general and one-to-one support to BME children, young people and young adults living in Sandwell Metropolitan Borough Council (SMBC), West Midlands, UK to help them access a wide range of support services that facilitate their full participation in the community and enable them to develop or maintain their skills to live independently in the society.
1.2: REFERENCE AND ADMINISTRATIVE DETAILS
Charity Name : Sandwell Youth in Action - (SYIA) Address: 1st Floor, 130 Cape Hill, Smethwick, West Midlands, B66 4PH Telephone number : 01215652612 Mobile: 07881563472 E-Mail : sandwellyouthinaction@gmail.com OR info@syia.org.uk Website : www.syia.org.uk
Legal status : Registered charity. Charity Number: 1182971
The Trustees
Mr Z P Kashindi Miss S Katanda
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Sandwell Youth in Action
Miss K Tumba
Charity Secretary
Mr Pena Walingamina
Bank Name & Address
Unity Trust Bank PO Box 7193 Planetary Road Willenhall WV1 9DG
Independent examiner
Godfrey Massa (Chartered Certified Accountant) 472A BEARWOOD ROAD SMETHWICK WEST MIDLANDS ENGLAND B66 4HA
1.3: ORGANISATION’S OBJECTS
The organisation‘s main object as laid out in its governing document is to advance in life and relieve the needs of BME young people in particular, but not BME young people, living in Sandwell and the West Midlands through:
(a) The provision of recreational and leisure time activities provided in the interests of social welfare, designed to improve the conditions of life;
(b) Providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.
1.3: ORGANISATION’S AIM
The organisation's broad aim is to support disadvantaged young people living in Sandwell in their transitional journey from being a child or young person to a more independent adult in the society. In the process of supporting them to move on, the organisation helps young people to develop community projects which address challenging issues such as community cohesion, healthy living, conflict resolution, drug abuse, gambling dependency, alcohol abuse, unemployment, poverty, education, etc.
2: WHAT THE ORGANISATION DOES
Sandwell Youth in Action (SYIA) is a local organisation of young people who work to support disadvantaged young people from Birmingham and Sandwell. The organisation aims to give young people from the deprived wards of Birmingham and Sandwell equal opportunities in life regardless of personal circumstances. At SYIA:
We run an ABC Literacy Club i.e. a Homework club to support underachieving school children in literacy, numeracy and science
We run a Job Club to develop employability skills and opportunities among young people
We run a Drop-in Centre to provide support, advice and advocacy for disadvantaged and disengaged young
people
We deliver Community Sport and Physical Activity Sport to non-sporty young people
2.1: Our Vision
A service that provides a robust range of support from open access to specialised support, enabling children, young people and young adults (aged 8-25 years) to access what they need, when and where they need it so that they can reach their full personal, social and educational potential.
2.2: Our Mission Statement
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Sandwell Youth in Action will make a positive difference to the lives and futures of the young people it supports. We will work with others to provide a quality service to ensure that all young people we support are enabled to lead independent and fulfilling lives through the provision of quality service. SYIA's support programme strives to change the lives of these vulnerable young people including refugees, migrants, asylum seekers, school dropouts, and the unemployed by helping them to discover and maximize their potential to the full.
SYIA‘s mission is to help change the lives of disadvantaged young people by enabling them to achieve their goals & aspirations. Many of our young people have had their education disrupted and are not in education, employment or training. This leaves them with fewer opportunities, low self-esteem and increased vulnerability.
2.3: Our Values
Our values are Commitment; Optimism; Passion; Diversity & Equality; Flexibility & Adaptability:
-
Commitment - we are committed to attaining the best possible outcomes from the services we provide for our young people. Most of SYIA's work is carried out by dedicated volunteer young people with a constant support and supervision from the Coordinator.
-
Optimism - we remain optimistic about gaining positive results from our work. Most of our members are trained former mentors and mentees who have already made huge differences in their lives and the lives of others.
-
Passion - SYIA gives hope to the hopeless. It offers encouragement and motivates its service users to utilise their potentials fully. Our Volunteers enjoy supporting the most disadvantaged young people and work tirelessly to achieve results.
-
Diversity & Equality - SYIA is a very diverse organisation for children and young people offering support to almost 15 different ethnic groups in Sandwell and Birmingham. Equality is our core value. Ethnic and professional diversity of both service users and members is at the root of the organisation's sustainability. There is a great deal of mutual cultural learning taking place at all stages of mentoring relationships between service users and organisation's members and among Board members and volunteers who come from different cultural background. The range of the client groups varies from highly educated to non-educated, children and young, male young people and female young people, abled and disabled from different communities. The service users are as diverse as the members. We are inclusive in our provision of services, delivery of training and our methods of recruitment, selection and assessment. For those who cannot read and write in English we provide translator/interpreters and also utilise tape recording.
-
Flexibility & Adaptability - We are flexible to what we do and can change anytime without the need to follow strict set of process. We can change the situation to suit the needs of children without compromising safety.
3: ACHIEVEMENT AND PERFORMANCE
Between April 2024 and March 2025, SYIA delivered six key programmes that addressed literacy, employability, mental health, intergenerational bonding, and community wellbeing. We engaged over 200 individual young people , creating lasting change through support, mentoring, and capacity-building.
A. ABC LITERACY CLUB
Our ABC Literacy Club supported 30 young people , aged 8–16, who were at risk of literacy underachievement. We provided weekly after-school sessions focused on maths, science, reading, comprehension, vocabulary building, and creative writing.
Success Story
Amira, age 10 , joined the club struggling with reading. After 6 months, she was reading above her age level. Her teacher noted a marked improvement in her confidence and participation in class.
Testimony
―Before the ABC Club, my son didn‘t want to read at all. Now he reads every night and even writes his own short stories!‖
– Parent of participant
B. JOB CLUB
Our Job Club supported 45 young people aged 16–25 from BME backgrounds into employment, training, or further education. Services included CV writing, job search assistance, mock interviews, and one-on-one mentoring.
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Case Study
Ibrahim , 22, had been unemployed for over a year. Through SYIA's Job Club, he completed a Level 2 Customer Service course, attended job fairs, and secured a full-time role in retail management.
Testimony
―The mentors believed in me when I didn‘t believe in myself. Now I have a job and a career path!‖ – Ibrahim, Job Club participant
C. DROP-IN CENTRE
Our Drop-In Centre offered a safe space and essential services for over 100 young people throughout the year. Services included mental health signposting, advocacy support, Wi-Fi access, and peer-led wellbeing sessions.
Highlights
-
320 drop-in visits recorded
-
15 young people supported into housing advice services
-
20 participants completed digital skills workshops
Testimony
―The Drop-In Centre helped me through a tough time. I felt seen and supported.‖ – Anonymous visitor
D. YOUTH THRIVING MINDS
Youth Thriving Minds focused on mental health, resilience, and emotional wellbeing, engaging 80 young people through peer support, group workshops, and access to therapeutic resources.
Success Story
Leah , 17, experienced social anxiety and isolation. Through weekly sessions and peer mentoring, she began attending school regularly and led a youth-led mindfulness session.
Testimony
―I now know I‘m not alone. I‘ve made friends and learned ways to manage my anxiety.‖ – Leah, participant
E. COMMUNITY SPORT AND PHYSICAL ACTIVITY
We organised weekly community sport sessions for 60 participants across all age groups, improving physical health and fostering inclusion. Activities included football, Zumba, cricket, and wellbeing walks.
Impact
-
76% of participants reported improved physical fitness
-
85% said sport helped reduce stress and improve social connections
Case Study
Ahmed , a 14-year-old refugee, found belonging through our Saturday football club. He now volunteers as a junior coach.
Testimony
―Sport brought us together. We‘ve built a community on and off the pitch.‖– Parent of participant
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Sandwell Youth in Action
F. TOY (TOGETHER OLD AND YOUNG) PROJECT
This unique intergenerational programme brought together 25 older adults and 30 young people to share stories, skills, and cultures. Activities included cooking, oral history workshops, and craft-making.
Success Story
Asha (age 72) and Tariq (age 13) bonded over cooking traditional Somali dishes. They now host intergenerational community lunches together.
Testimony
―It‘s been so special sharing time with young people. We learn from each other.‖– Asha, participant ―My new grandma is amazing! I‘ve learned so much about her life.‖– Tariq, participant
4. DIFFICULTIES AND SETBACKS
SYIA faced the combined challenges of increasing need, escalating running costs, and donations failing to keep up with demand. As rising living costs saw more BME young people struggle to make ends meet, our organisations saw donations declining at the same time as demand increased. More unrestricted funding was more than needed during the year to surmount this challenge.
In response, six of our young people Volunteers (4 full time and 2 part time) have liaised with housing providers, utility companies and other administrative bodies to address numerous concerns that the young people have raised, especially during the cost of living crisis.
5. FINANCIAL REVIEW
The Trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
We are grateful for continued support from our funders and partners. Total income for 2024–2025 was £61,600, with 85% directly invested into programme delivery. A detailed financial statement is contained in the independent examiner‘s report.
5.1. Brief statement of the organisation's policy on reserves
It is the policy of Sandwell Youth in Action to hold £3,000 in reserves for three months after the end of financial year to cover running costs and unforeseen emergencies. To achieve this, we will aim to put £250 per month into reserves from income until that level is achieved.
5.2. INDEPENDENT EXAMINER
Godfrey Massa has been re-appointed as independent examiner for the ensuing year.
6. LOOKING AHEAD
In 2025–2026, SYIA plans to:
-
Expand the Job Club to support young people at risk of homelessness.
-
Launch a new girls‘ empowerment programme.
-
Secure a permanent base for our Drop-In Centre.
-
Deepen our TOY Project with more local care homes and youth groups.
THANKS TO OUR PARTNERS AND FUNDERS
We would like to extend our heartfelt thanks to all our partners and funders—both big and small—who have made this year‘s work possible. Your generous support has enabled us to reach and empower hundreds of young people across Sandwell through projects that build confidence, inspire learning, and create brighter futures.
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Sandwell Youth in Action
Whether through major grants or community contributions, your investment has directly impacted lives by helping us deliver vital programmes such as the ABC Literacy Club, Job Club, Drop-In Centre, Youth Thriving Minds, Community Sport and Physical Activity, and The TOY Project.
Thank you for believing in our mission and standing with us to uplift the next generation. Together, we are making a lasting difference. — The SYIA Team
The trustees' annual report and the strategic report were approved on 21/04/2025 and signed on behalf of the board of trustees by
Mr. Z P Kashindi, Chairman of the Trustees
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SANDWELL YOUTH IN ACTION PERIOD FROM 1 APRIL 2024 TO 31 MARCH 2025
I report to the trustees on my examination of the financial statements of SANDWELL YOUTH IN ACTION ('the charity') for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act‘).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity‘s accounts as carried out under section 145 of the Charities Act 2011 (‗the 2011 Act‘). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‗true and fair' view which is not a matter considered as part of an independent examination; or
-
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Godfrey Massa (Certified Accountant) Independent Examiner
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Sandwell Youth in Action
Statement of Financial Activities (including income and expenditure account)
Year ended 31 March 2025
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|
|funds|funds|Total funds|Total funds|
|Note|£|£|£|£|
|Income and endowments|
|Donations and legacies|5|37,100|24,500|61,600|61,900|
|-------------------------- -------------------------- -------------------------- --------------------------|
|Total income|37,100|24,500|61,600|61,900|
|================== ================== ================== ==================|
|Expenditure|
|Expenditure on charitable activities|6,7|38,286|22,230|60,516|64,250|
|-------------------------- -------------------------- -------------------------- --------------------------|
|Total expenditure|38,286|22,230|60,516|64,250|
|================== ================== ================== ==================|
|-------------------------- -------------------------- -------------------------- --------------------------|
|Net income/(expenditure) and net movement|
|in funds|(1,186)|2,270|1,084|(2,350)|
|================== ================== ================== ==================|
|Reconciliation of funds|
|Total funds brought forward|1,601|32,005|33,606|35,956|
|-------------------------- -------------------------- -------------------------- --------------------------|
|Total funds carried forward|415|34,275|34,690|33,606|
|================== ================== ================== ==================|
----- End of picture text -----
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 12 to 20 form part of these financial statements.
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Sandwell Youth In Action
Statement of Financial Position 31 March 2025
----- Start of picture text -----
|||||
|---|---|---|---|
|2025|2024|
|Note|£|£|
|Fixed assets|
|Tangible fixed assets|10|21,785|21,785|
|Current assets|
|Cash at bank and in hand|12,905|11,821|
|-------------------------- --------------------------|
|Net current assets|12,905|11,821|
|-------------------------- --------------------------|
|Total assets less current liabilities|34,690|33,606|
|================== ==================|
|Funds of the charity|
|Restricted funds|34,275|555|
|Unrestricted funds|415|33,051|
|-------------------------- --------------------------|
|Total charity funds|11|34,690|33,606|
|================== ==================|
----- End of picture text -----
For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 21/04/2025 , and are signed on behalf of the board by:
Mr. Z P Kashindi,
Chairman of the Trustees
The notes on pages 12 to 20 form part of these financial statements.
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Statement of Cash Flows
Year ended 31 March 2025
| Year ended 31 March 2025 | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Cash flows from operating activities | ||
| Net income/(expenditure) | 1,084 | (2,350) |
| ----------------------- | ----------------------- | |
| Cash generated from operations | 1,084 | (2,350) |
| ----------------------- | ----------------------- | |
| Net cash from/(used in) operating activities | 1,084 | (2,350) |
| ================== | ================== | |
| Net increase/(decrease) in cash and cash equivalents | 1,084 | (2,350) |
| Cash and cash equivalents at beginning of year | 11,821 | 14,171 |
| -------------------------- | -------------------------- | |
| Cash and cash equivalents at end of year | 12,905 | 11,821 |
| ================== | ================== |
The notes on pages 12 to 20 form part of these financial statements.
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Notes to the Financial Statements Year ended 31 March 2025
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 1st Floor, 130 Cape Hill, Smethwick, West Midlands, B66 4PH.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
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An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
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Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Limited by guarantee
5. Donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Donations | |||
| Members Contributions | 7,250 | – | 7,250 |
| General Fund | 9,850 | – | 9,850 |
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| Unrestricted | Restricted |
Total Funds |
|
|---|---|---|---|
| Funds | Funds |
2025 |
|
| £ | £ | £ | |
| Grants | |||
| National Grid/ Location | – | – |
– |
| The Garfield Weston Foundation | – | – |
– |
| Goodenough Charitable Trust | – | 1,000 |
1,000 |
| Magic Little Grant | – | – |
– |
| Comic Relief/Groundwork | – | – |
– |
| The David Riddle Memorial | – | – |
– |
| Baron Davenports Charity | – | 500 |
500 |
| The William Dudley Trust | – | – |
– |
| The Allen Lane Foundation | – | – |
– |
| TNL Community Fund | – | – |
– |
| Edward Cadbury | – | – |
– |
| The Foyle Foundation | 5,000 | – | 5,000 |
| The Patrick Trust | – | 1,000 |
1,000 |
| George and Thomas Henry Salter Trust | – | – |
– |
| The Worshipful Company of Weavers | – | 2,500 |
2,500 |
| The Hadley Foundation | – | 3,000 |
3,000 |
| UK Youth Fund | 15,000 | 16,500 | 31,500 |
| -------------------------- | -------------------------- | -------------------------- | |
| 37,100 | 24,500 | 61,600 | |
| ================== | ================== | ================== | |
| Unrestricted | Restricted |
Total Funds |
|
| Funds | Funds |
2024 |
|
| £ | £ | £ | |
| Donations | |||
| Members Contributions | 11,100 | – | 11,100 |
| General Fund | – | – |
– |
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| Unrestricted | Restricted |
Total Funds |
|
|---|---|---|---|
| Funds | Funds |
2024 |
|
| £ | £ | £ | |
| Grants | |||
| National Grid/ Location | 8,000 | – | 8,000 |
| The Garfield Weston Foundation | 10,000 | – | 10,000 |
| Goodenough Charitable Trust | – | 3,000 |
3,000 |
| Magic Little Grant | – | 2,000 |
2,000 |
| Comic Relief/Groundwork | – | 500 |
500 |
| The David Riddle Memorial | – | 10,000 |
10,000 |
| Baron Davenports Charity | – | 550 |
550 |
| The William Dudley Trust | – | 1,000 |
1,000 |
| The Allen Lane Foundation | – | 4,000 |
4,000 |
| TNL Community Fund | – | 10,000 |
10,000 |
| Edward Cadbury | – | 1,500 |
1,500 |
| The Foyle Foundation | – | – |
– |
| The Patrick Trust | – | – |
– |
| George and Thomas Henry Salter Trust | – | 250 |
250 |
| The Worshipful Company of Weavers | – | – |
– |
| The Hadley Foundation | – | – |
– |
| UK Youth Fund | – | – |
– |
| -------------------------- | -------------------------- | -------------------------- | |
| 29,100 | 32,800 | 61,900 | |
| ================== | ================== | ================== |
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6. Expenditure on charitable activities by fund type
| Unrestricted | Restricted |
Total Funds |
|
|---|---|---|---|
| Funds | Funds |
2025 |
|
| £ | £ | £ | |
| Sport & Physical Activities | – | 750 |
750 |
| Activity type 2 | – | – |
– |
| Activity type 3 | – | – |
– |
| Activity type 4 | – | – |
– |
| Activity type 5 | – | – |
– |
| Activity type 6 | – | – |
– |
| Activity type 7 | – | – |
– |
| Activity type 8 | – | 500 |
500 |
| Activity type 9 | – | – |
– |
| Activity type 10 | – | 1,300 |
1,300 |
| Activity type 11 | – | – |
– |
| Youth Thriving Minds | 14,910 | 15,200 |
30,110 |
| Core Costs | 4,835 | – |
4,835 |
| Supporting Youth Moving Into Adulthood | – | 1,000 |
1,000 |
| Youth Ex-Offenders Club | – | 2,402 |
2,402 |
| Youth Ex-Offenders Club | – | 1,078 |
1,078 |
| Activity type 17 | 18,541 | – |
18,541 |
| -------------------------- | -------------------------- | -------------------------- | |
| 38,286 | 22,230 |
60,516 |
|
| ================== | ================== | ================== | |
| Unrestricted | Restricted |
Total Funds |
|
| Funds | Funds |
2024 |
|
| £ | £ | £ | |
| Sport & Physical Activities | – | 2,000 |
2,000 |
| Activity type 2 | – | 3,000 |
3,000 |
| Activity type 3 | – | 8,992 |
8,992 |
| Activity type 4 | – | 7,528 |
7,528 |
| Activity type 5 | – | 3,667 |
3,667 |
| Activity type 6 | – | 1,500 |
1,500 |
| Activity type 7 | – | 1,000 |
1,000 |
| Activity type 8 | – | 550 |
550 |
| Activity type 9 | – | 750 |
750 |
| Activity type 10 | – | 4,419 |
4,419 |
| Activity type 11 | – | 6,500 |
6,500 |
| Youth Thriving Minds | – | 11,098 |
11,098 |
| Core Costs | – | 13,246 |
13,246 |
| Supporting Youth Moving Into Adulthood | – | – |
– |
| Youth Ex-Offenders Club | – | – |
– |
| Youth Ex-Offenders Club | – | – |
– |
| Activity type 17 | – | – |
– |
| -------------- | -------------------------- | -------------------------- | |
| – | 64,250 |
64,250 |
|
| ============== | ================== | ================== |
18
Sandwell Youth In Action
7. Expenditure on charitable activities by activity type
----- Start of picture text -----
|||||
|---|---|---|---|
|Activities|
|undertaken|Total funds|Total fund|
|directly|2025|2024|
|£|£|£|
|Sport & Physical Activities|750|750|2,000|
|Activity type 2|–|–|3,000|
|Activity type 3|–|–|8,992|
|Activity type 4|–|–|7,528|
|Activity type 5|–|–|3,667|
|Activity type 6|–|–|1,500|
|Activity type 7|–|–|1,000|
|Activity type 8|500|500|550|
|Activity type 9|–|–|750|
|Activity type 10|1,300|1,300|4,419|
|Activity type 11|–|–|6,500|
|Youth Thriving Minds|30,110|30,110|11,098|
|Core Costs|4,835|4,835|13,246|
|Supporting Youth Moving Into Adulthood|1,000|1,000|–|
|Youth Ex-Offenders Club|2,402|2,402|–|
|Youth Ex-Offenders Club|1,078|1,078|–|
|Activity type 17|18,541|18,541|–|
|-------------------------- -------------------------- --------------------------|
|60,516|60,516|64,250|
|================== ================== ==================|
----- End of picture text -----
8. Staff costs
The average head count of employees during the year was Nil (2024: Nil).
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
9. Trustee remuneration and expenses
10. Tangible fixed assets
----- Start of picture text -----
|||||
|---|---|---|---|
|Plant and|
|machinery|Equipment|Total|
|£|£|£|
|Cost|
|At 1 April 2024 and 31 March 2025|11,397|10,388|21,785|
|================== ================== ==================|
|Depreciation|
|At 1 April 2024 and 31 March 2025|–|–|–|
|================== ================== ==================|
|Carrying amount|
|At 31 March 2025|11,397|10,388|21,785|
|================== ================== ==================|
|At 31 March 2024|11,397|10,388|21,785|
|================== ================== ==================|
----- End of picture text -----
19
Sandwell Youth In Action
11. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | At | ||||
| 1 April 2024 | Income | Expenditure |
31 March 2025 | ||
| £ | £ | £ | £ | ||
| General funds | (2,350) | 37,100 |
(38,286) | (3,536) |
|
| Unrestricted fund 2 - desc in a/cs | 3,951 | – | – |
3,951 | |
| ----------------------- | -------------------------- | -------------------------- | ----------------------- | ||
| 1,601 | 37,100 | (38,286) | 415 |
||
| ================== | ================== | ================== | ================== | ||
| At | At | ||||
| 1 April 2023 | Income | Expenditure |
31 March 2024 | ||
| £ | £ | £ | £ | ||
| General funds | – | 29,100 | – | 29,100 | |
| Unrestricted fund 2 - desc in a/cs | 3,951 | – | – |
3,951 | |
| ----------------------- | -------------------------- | -------------- | -------------------------- | ||
| 3,951 | 29,100 | 33,051 | |||
| ================== | ================== | ================== | |||
| Restricted funds | |||||
| At | At | ||||
| 1 April 2024 | Income | Expenditure |
31 March 2025 | ||
| £ | £ | £ | £ | ||
| Restricted Fund 1 - desc in a/cs | 32,005 | 24,500 | (22,230) | 34,275 |
|
| ================== | ================== | ================== | ================== | ||
| At | At | ||||
| 1 April 2023 | Income | Expenditure |
31 March 2024 | ||
| £ | £ | £ | £ | ||
| Restricted Fund 1 - desc in a/cs | 32,005 | 32,800 | (64,250) | 555 |
|
| ================== | ================== | ================== | ============== | ||
| 12. | Analysis of changes in net debt | ||||
| At | |||||
| At 1 Apr 2024 | Cash flows |
31 Mar 2025 | |||
| £ | £ | £ | |||
| Cash at bank and in hand | 11,821 | 1,084 | 12,905 | ||
| ================== | ================== | ================== |
20
Sandwell Youth In Action
Management Information Year ended 31 March 2025
The following pages do not form part of the financial statements.
21
Sandwell Youth In Action
Detailed Statement of Financial Activities Year ended 31 March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Members Contributions | 7,250 | 11,100 |
| General Fund | 9,850 | – |
| National Grid/ Location | – | 8,000 |
| The Garfield Weston Foundation | – | 10,000 |
| Goodenough Charitable Trust | 1,000 | 3,000 |
| Magic Little Grant | – | 2,000 |
| Comic Relief/Groundwork | – | 500 |
| The David Riddle Memorial | – | 10,000 |
| Baron Davenports Charity | 500 | 550 |
| The William Dudley Trust | – | 1,000 |
| The Allen Lane Foundation | – | 4,000 |
| TNL Community Fund | – | 10,000 |
| Edward Cadbury | – | 1,500 |
| The Foyle Foundation | 5,000 | – |
| The Patrick Trust | 1,000 | – |
| George and Thomas Henry Salter Trust | – | 250 |
| The Worshipful Company of Weavers | 2,500 | – |
| The Hadley Foundation | 3,000 | – |
| UK Youth Fund | 31,500 | – |
| -------------------------- | -------------------------- | |
| 61,600 | 61,900 |
|
| -------------------------- | -------------------------- | |
| -------------------------- | -------------------------- | |
| Total income | 61,600 | 61,900 |
| ================== | ================== |
22
Sandwell Youth In Action
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Expenditure | ||
| Expenditure on charitable activities | ||
| Wages and salaries | 15,577 | 4,751 |
| Rent | 4,370 | 8,665 |
| Light and heat | 2,347 | – |
| Other motor/travel costs | 3,724 | 150 |
| Legal and professional fees | 1,250 | 750 |
| Telephone | 2,265 | 1,225 |
| Other office costs | 1,118 | – |
| DetailedSOFAExpenditureOnCharitableActivitiesType2H | 2,815 | 6,200 |
| DetailedSOFAExpenditureOnCharitableActivitiesType3H | 2,550 | 33,142 |
| DetailedSOFAExpenditureOnCharitableActivitiesType4H | 19,022 | – |
| Training | 420 | 3,277 |
| Publicity | 1,325 | 1,950 |
| Management and Coordination | – | 1,230 |
| Materials and Stationery | 1,500 | – |
| Drinks and Light Snacks | 213 | 1,320 |
| Sports Activity | – | 300 |
| In- Kind Assistance | 1,720 | 1,190 |
| Awareness Raising Campains | – | 100 |
| Sport Coaching | 300 | – |
| -------------------------- | -------------------------- | |
| - | - | |
| 60,516 | 64,250 |
|
| -------------------------- | -------------------------- | |
| -------------------------- | -------------------------- | |
| Total expenditure | 60,516 | 64,250 |
| ================== | ================== | |
| -------------------------- | -------------------------- | |
| Net income/(expenditure) | 1,084 | (2,350) |
| ================== | ================== |
23
Sandwell Youth In Action
Notes to the Detailed Statement of Financial Activities Year ended 31 March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Expenditure on charitable activities | ||
| Sport & Physical Activities | ||
| Activities undertaken directly | ||
| Hire Of Venue | – | 400 |
| Volunteer Expenses | – | 100 |
| General Running Expenses | – | 350 |
| Activity Costs | 300 | – |
| Training | – | 150 |
| Drinks and Light Snacks | 150 | 700 |
| Sports Activity | – | 300 |
| Sport Coaching | 300 | – |
| -------------- | ----------------------- | |
| 750 | 2,000 | |
| -------------- | ----------------------- | |
| Activity type 2 | ||
| Activities undertaken directly | ||
| Hire of Venue | – | 1,500 |
| Volunteer Expenses | – | 1,080 |
| Training | – | 420 |
| -------------- | ----------------------- | |
| – | 3,000 | |
| -------------- | ----------------------- | |
| Activity type 3 | ||
| Activities undertaken directly | ||
| Wages/salaries | – | 1,872 |
| Hire of Venue | – | 1,000 |
| Volunteer Expenses | – | 2,500 |
| General Running Expenses | – | 3,000 |
| Drink and Snacks | – | 620 |
| -------------- | ----------------------- | |
| – | 8,992 | |
| -------------- | ----------------------- | |
| Activity type 4 | ||
| Activities undertaken directly | ||
| Wages/salaries | – | 1,000 |
| Direct charitable activity 4 - rent | – | 1,725 |
| General Running Expenses | – | 2,258 |
| ----------------------- | ||
| Carried forward | 4,983 |
24
Sandwell Youth In Action
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Brought forward | 4,983 | |
| Training | – | 1,465 |
| Management and Monitoring | – | 1,080 |
| -------------- | ----------------------- | |
| – | 7,528 | |
| -------------- | ----------------------- | |
| Activity type 5 | ||
| Activities undertaken directly | ||
| Wages/salaries | – | 667 |
| Hire of Venue | – | 500 |
| Direct charitable activity 5 - other motor/travel costs | – | 150 |
| Direct charitable activity 5 - legal and professional fees | – | 750 |
| Direct charitable activity 5 - telephone | – | 300 |
| Training | – | 200 |
| Management and Monitoring | – | 150 |
| In-Kind Assistance | – | 850 |
| Awareness Raising Campaigns | – | 100 |
| -------------- | ----------------------- | |
| – | 3,667 | |
| -------------- | ----------------------- | |
| Activity type 6 | ||
| Activities undertaken directly | ||
| Hire of Venue | – | 370 |
| Communications | – | 150 |
| Volunteer Expenses | – | 310 |
| General Running Expenses | – | 275 |
| Publicity | – | 175 |
| In-Kind Assistance | – | 220 |
| -------------- | ----------------------- | |
| – | 1,500 | |
| -------------- | ----------------------- | |
| Activity type 7 | ||
| Activities undertaken directly | ||
| Hire of Venue | – | 270 |
| Communications | – | 175 |
| Volunteer Expenses | – | 260 |
| Publicity | – | 175 |
| In-Kind Assistance | – | 120 |
| -------------- | ----------------------- | |
| – | 1,000 | |
| -------------- | ----------------------- | |
| Activity type 8 | ||
| Activities undertaken directly | ||
| General Running Expenses | – | 550 |
| Actity Costs | 500 | – |
| -------------- | -------------- | |
| 500 | 550 | |
| -------------- | -------------- | |
| Activity type 9 | ||
| Activities undertaken directly |
25
Sandwell Youth In Action
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| General Running Expenses | – | 750 |
| -------------- | -------------- | |
| Activity type 10 | ||
| Activities undertaken directly | ||
| Wages/salaries | – | 1,212 |
| Hire of Venue | 1,300 | 1,000 |
| Communications | – | 600 |
| Volunteer Expenses | – | 700 |
| General Running Expenses | – | 615 |
| Training | – | 292 |
| ----------------------- | ----------------------- | |
| 1,300 | 4,419 |
|
| ----------------------- | ----------------------- | |
| Activity type 11 | ||
| Activities undertaken directly | ||
| Hire of Venue | – | 1,900 |
| Volunteer expenses | – | 1,250 |
| General Running Expenses | – | 1,000 |
| Training | – | 750 |
| Publicity | – | 1,600 |
| -------------- | ----------------------- | |
| – | 6,500 |
|
| -------------- | ----------------------- | |
| Youth Thriving Minds | ||
| Activities undertaken directly | ||
| Wages/salaries | 9,690 | – |
| Hire of Venue | 1,300 | – |
| Light & heat | 1,700 | – |
| Travel costs | 1,000 | – |
| Legal and professional fees | 1,000 | – |
| Communications | 1,620 | – |
| Volunteer Expenses | 1,150 | – |
| General Running Expenses | 2,400 | 11,098 |
| Activity Costs | 6,100 | – |
| Publicity | 1,050 | – |
| Materials and Stationery | 1,500 | – |
| In-Kind Assistance | 1,600 | – |
| -------------------------- | -------------------------- | |
| 30,110 | 11,098 |
|
| -------------------------- | -------------------------- | |
| Core Costs | ||
| Activities undertaken directly | ||
| Hire of Venue | 1,500 | – |
| Direct charitable activity 13 -travel costs | 350 | – |
| Legal and professional fees | 250 | – |
| Communication | 220 | – |
| Volunteer Expenses | 1,080 | – |
| Direct charitable activity 13 - other type 2 | – | 13,246 |
| ------------------ | ------------------ | |
| Carried forward | 3,400 | 13,246 |
26
Sandwell Youth In Action
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Brought forward | 3,400 | 13,246 | |
| Activity Costs | 1,015 | – | |
| Training | 420 | – | |
| ----------------------- | -------------------------- | ||
| 4,835 | 13,246 | ||
| ----------------------- | -------------------------- | ||
| Supporting Youth Moving Into Adulthood | |||
| Activities undertaken directly | |||
| Hire of Venue | 270 | – | |
| Communications | 175 | – | |
| Volunteer Expenses | 110 | – | |
| General Running Expenses | 150 | – | |
| Publicity | 175 | – | |
| In-Kind Assistance | 120 | – | |
| ----------------------- | -------------- | ||
| 1,000 | – | ||
| ----------------------- | -------------- | ||
| Youth Ex-Offenders Club | |||
| Activities undertaken directly | |||
| Wages/salaries | 417 | – | |
| Light & heat | 485 | – | |
| Travel costs | 150 | – | |
| Communications | 150 | – | |
| Volunteer Expenses | 350 | – | |
| Activity Costs | 750 | – | |
| Publicity | 100 | – | |
| ----------------------- | -------------- | ||
| 2,402 | – | ||
| ----------------------- | -------------- | ||
| Youth Ex-Offenders Club | |||
| Activities undertaken directly | |||
| Wages/salaries | 125 | – | |
| Light & heat | 162 | – | |
| Travel costs | 81 | – | |
| Communication | 100 | – | |
| Direct charitable activity 16 - other type 1 | 125 | – | |
| Activity Costs | 422 | – | |
| Drinks and Snacks | 63 | – | |
| ----------------------- | -------------- | ||
| 1,078 | – | ||
| ----------------------- | -------------- | ||
| Activity type 17 | |||
| Activities undertaken directly | |||
| Wages/salaries | 5,345 | – | |
| Travel costs | 2,143 | – | |
| Other office costs | 1,118 | – | |
| Activity Costs | 9,935 | – | |
| -------------------------- | -------------- | ||
| 18,541 | – | ||
| -------------------------- | -------------- |
27
Sandwell Youth In Action
Brought forward
Expenditure on charitable activities
2025 2024 £ £ 3,400 13,246 -------------------------- ------------------------60,516 64,250 ============== ============
This page does not form part of the statutory financial statements