Charity Regislration No. 1184745 England and Wales KIDDERMINSTER AND DISTRICT YOUTH TRUST ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOO ENDED 31 MARCH 2025
Kidderminster and District Youth Trust Legal and Administrative Informab'on For the Period Ended 31 March 2025 Trustees Mr T. K Denslow Mrs F. Oborski MBE Mr D. Adam (Chairl Mr P. Picken QPM Mrs C. Hope Mr P. Johnston ITr888urerl Mrs M. Whlto Mr P. Finnemore Charity Number 1184745 PrfncSpal Address Youth House Bromsgrove Stre9t Kidderminst8r Worcesler$hire DY10 1PF Independent Examiner PoweTr & AsSlateS Charte Certified Accountants 28-29 New Road Kidderminster Worcestershire DY10 1AF
Kiddemiinster and District Youth Trust Contents Page For the Pericid Ended 31 March 2025 Pa98 Trustèès. Report Independent Examinèrfs R8POrt Staternent of Financial A¢liviUes BalaTr Sheet Note5 to the Accounts 9-15
Kiddermlnster and Dlslrlct Youth Trust Trustees, Report For the Period Ended 31 March 2025 The Truste8s present thelr report Mth the financial statements ol the charity for the rEriod ended 3151 March 2025. The Trustee$ have adopted the provision5 of the Statement of R£c0rnrn8nded Practice ISORPI'Awounting and Reporting by Charities" i55ued in March 2005 and amended in 2008. Reference and administrative details Registered Charity Number: 1184745 Reglstered Office.. Kiddeminster Youth House Bromsgrove Street Kidd8rrninster DY10 1PF Trustees.. Mr. D. Adam (Chairl Mr P. Johnston (Treasurer) Mr. T. A Denslow Mrs. F. Ot)orski MBE Mr. P. Picken QPM Mrs M. Whit8 Mrs. C. Hopo Mr P. Finnemore Since the last Trus¢ee's Rewrt we are sad to announce the passing of Mr Dennis Rook who had been a Trust88 with the Twsl for many decades, Dennis was a 5tgnificant 5UPPOrt to the staff team at KDYf always checking on their wellbeing and ensurlng they were supported when needed. He is dearty missed by all of us. David Adam has stated hi5 desire to slep down as Chair of Trustees for the new Financial Year. he will rernain Trustee and hls successor ha$ been appointed as Tery Denslow who wll be Chair from April 2026. Structure, Governance and Management Governing Documént: The charity is controlled by its governing docurn8nt. 'Consts"tution of a Chanlable InGorporaied Org8nisa*'on whose only votin9 mernbers are its Charity Trustees, and is regi8tered with the Charity Commission. Recruitment and appointrnent of new Charity Trustst$: 11 Apart frotn the first charity trustees, every trustee must be 8ppointed for a lerrn of the years by a resolutSon passed at a property convènèd rneèting of tt)a eharity tfustees. 21 In selecting individuals for appointment as ¢harity tnjstees, the charity trustee5 must have gard to the skill5. knowledge and experi8nce needed for the effective administration ol the CIO. Tho charity trust88$ will make avaiLible to each n8w charty trust88, on or b8foro hi5 or horfirst appointment.. 11 A copy of the curr8nt version of the CIO Eonstitution". and 21 A oopy of the CIO'S latest Trustees, Annual Report and ststem9nt of account5. Retirement and removal ol Charlty Trustees: 11 A Charity tru5te8 ceas8s to hold office if he or she.. a. retires by notltying the CIO In wnling (but only il enough charity InJ$tees will r8rnain in office when th8 notice of resignation tskes effect lo form a quorum for rne8tingsl'. is absent without the perrnis5ion of the charity Iru5tees from all their meetings held wilhin a period of six months and the trustees Solve that his or her office be vacated.. c. diès.. d. in the writt8n opinion, given lo the cornpany, of a regIsled medScal practitloner treating that person. ha5 be¢ome physically or rnentally in¢apable of a¢ting as a direclor and May rernain so for more than three rnonths., 8. is disqualified frtsrn acting as a charity trustee by virtue of secbons 178-180 of th8 Charitie5 Act 2011 lor any ststutory re-enactment or modification of Ihat provisioThl. 21 Any person tiring as a charity trustee 15 eligible for reappointment.
Public Benefit: Our a¢tivilies meet the public benefit by providing young people and the wlder community with a range of service¥, that they may othenmise not be able to access. Through engagement with our 5£rvice5 young people are in a stronger position to face challenges in their lives, build re5iStance to negative influences. make a positive contribution to their community, and leam new skills which help then grow Into adulthood comfortaLIy. We proiqde serv15 to the community Such as Youth House whkh has a range of services on offer, has rooms Ihat can be booked al very reasonable rates and a sports hall that can be used for fundiaising events. parties and other community gath8ring5. We provide regularyouth club5 th8tengag8 over 140 young people on a weekly basis, in addition ttsthis wè provid8 detached and outreach sessions. Engaging young Ople in positive activibes benefits the wider community with less Anti-social Behaviour being reported. young people feeling positive about themsdves, increased rea55urance through positive rnedia coverage and young people having a Chan to have their voicès heard. Risk Management.. The Trustees have a duty lo identify and review the risks to which the charity 15 exposed and lo ensure appropriate controls are in place to provid8 r8a50nable assurance against fraud and erior. KiddemirBter & Oistrict Yth Trust currently have unrestricted reserves 01£319.634 alongside restricted re5erve8 of £34.010. Since 2013 the Trust has been successful in raising funds from 8 range of Sources and we are confident that this will enat)le us to continue into the future. KDYT a¢knowl8dges the risks that oceurfrorn more competitive and reducing funding opportuntlies and areworking to counter this through robust financial planning and funding. and rigorous research to discover new fundlng opportunlties. There is also & ri8kfrom the development ofthe area surrounding Youth House for housing. we have been assured by Wyre Forest District Council that Youth House will remain, and bu11ng will take place around it, however w n8ed to manage (he polenlid risks from the change of area u$8 and the pot8nlial impact this will have on our delivery of services to young people. We have developed links with the representatives from the Council and once a devek)per is appointed will be meeting wilh them 10 8hare con¢gms and Mitiga any potential impact. KDYffeel it is important to have revenue to continue our provision, as a rninirnurn. for6 TMnlhs and therefore have designated fund5 to enable u$ to do this. We work wth vulnerabl8 young people and hous8 a range of agenci8S that support them, we mLJSt protect them all trorn a sudden end to the serwces here and feel that through our designaied funds we can offer this security. KDYT hop8 thal Ihis SpOnSIbl& attitude lo risk management wlll develop confid9nc8 in the workwe do and enable to demonstrate a robusl approach to finance that will help attract funding. Objectlves and Activities Alm$ and Obleetlves.. The object of the CIO is to act as a resovrcg for young people up to th8 ag8 of 25 Ilving in the area of benefit by providing advic8 and as515tance and organ15ing prograrnmas ol physical, edu¢alional. and other activities as a means of.. lal advancing in life and helping young people by developlng thelr skills, capaciles, and capabilitie5 to enable th8m to Partipate in souety as independenL mature, and reswjnsible individual5-, (bl a(fvancing education- 1¢) providing reueational and leisuTe titne activity in the interests of social welfare for peosAe living in the area of bènèfit who have need by ason of their youth. age, infirmity or disability, povety. or social and economic circumstances with a view to irnproving the conditions of life of such persons. For the purposes of this clause the 'area of benefiv is defirned a5 the towns of Kldolerminster, Bewdley and Slourport-on-sevem and the rural area of Wyre Forest Distiicl Council logelhgr with any other ar8as of Worcestershire or neighbouring ¢ounts"es which the Trustees shall deem appropriate from time to lime.
Achievement and Performance Charitable Actlvltlg$ Kidderminster and Di51rict Youth Trust has run numerous projects. youth ¢lubs, trips, and educationd projects with young people. We have used these lo empower, enable and skill young peopb, wtrylst having lots of fun. KDYT operate a'No Wrong Doorf approach lo ourwork, this means that any young person who approaches KDrr for support will re1ve it. even il we a unable to direcuy solve the problem. This Is achieved through a network of established partnarships with ag8nci¢s who are able lo deal wth a wide rang8 of issue5. Our work is underpinned by our'A55et 8ased' approach. we believe thal young people with the right support ¢an overcorne th8 challenges in their lives an(J reach their full potential, we recognise this mighl tske tifffj and for that reason our seryices are not time lirnited, young people tell us this is very important to theffl. We have Young Leader5 (young people who are actSvely Involved Sn the rwning of the charity) who feedba¢k from yourvJ peopJ8 and slt on the Management Cornrnittee with equal voting rvJhts to other members. Facilities.. The facilities at Youth House continue to be used on an increasing basis. Informath)n gathered on users shows u5ag8 by rnany different community groups and a wide rang8 of ages from babies ¢0 retired people. The hours of use ar8 from 8affl to 2am, 2arn s8Tring the need ol the Bangladeshi Comrnunity, many ol who work in restaurants and don't finish work until 1am. our facilities enable thern to play sports after work. which 15 greatly appreciated. Oyt¢om85.' Kiddenninster Youth House is accessed by a large percentage of the communtty. People are healthierand happier because of their engagement1th Kidderrninster Youth House. Kidderniin5terYouth House is a financial benefit to th8 Trust. Youth Clubs: Our weekly Youth Clubs rernain popular, we run a Thursday Youthy (which replac8d Junior Youlhy due lo ag851 which regularty attra¢ts over 90 young peo& and sees new rn8rnbers each week. Fusion Youth Club is for young people who need additional support, thi5 focu5 of this youth ¢lub has changed over time to accommodate non-diagnoseij additional needs such as anxiety, stress, isolation, self-esteem. and anything else that makes coming 0lh8r clubs a chall8ng8. Our LGBTQ+ Youth group remains popular with 20-30 regular members taknng part. Outcomes." Reduction in Inciden$ of ASB, young people enjoyirvJ thernselves, development ol long- terrn supportive relabonships. young people socia115ing and developing comrnuni¢ation skills. Dro In.. Young people can'drop in, to Youth House any weekday 8ft8moon to access support from ourteam, this service is particularly b8nefia81 lo young people who ar8 older and no longer come lo youth club. Drop in can deal th a range of issue5 a young person may have. Out¢ome5'. Young people able to a¢$$ support on a rang8 of issu8s in a location they know well and with staff they have worfLed with lor year5. Dgtached & Outr6ach Work.. We run regu18r d8tached ses510t15 in the local communities with exp8ri8nced staff., often this is in SpOnSe to community or Police ¢0CernS, we engage young people where they meet and. on their terms. to find solutions to any issues Ihey may hav8. Outcom•s'. Reduction in ASB.. young people engaged & supported. improverj outcomes foryoung peo¢Se', young people made aware of our services. Communit Youth Workers: This project continues until 3151 August 2025 working in the 4 most deprived areas ol Wyie Forest they engage Mrith young people, th8 local community. schools, community group5 to take the KDYr $8nqces into these areas. Outcom85' Incr8a58d support for young people. Increased knowledge of Ihe ServIS on offer al KDIT, partnership working. improved outcomes for young people, potential issues identified earlier. and responses put in place. Mentorin - This financial year has seen a significant incr8ase in tha numberol young people rel8rr8d forrnentoring at KDYT, the Comfflunity Youth Wother have mentoring as a target for their work. and this has sUlted Sn an in¢rg8S8 throughout Wyre Fo$t. Out¢omes- Young people receive individual, targeted support from qualified youth workers. the 8rran9ement is based on our principles of voluntary engagement and working in an 8sset based way. young peop18 f88dback Ihatthi5 15 a good process, and theyfeel they have control OVeTwhat is happenhg.
ollda ramme5- We prowde aGtivilies during every school holiday, induding a full summer hidaY progratnme, acliviti8s are planned by young people and prices are subsidised by grants. For many young people in the Wyre Forest Aa these programmes are the only chance they get to leave Kidderminster and visit new places. Outcomes.. Young people havlng fun in a safe ertvironrn8nt.. learn skills & develop self.¢onfiden(*', strong relationships develop8d. Youn Parents= In partnership with th8 local Early Help Team, a weekly 'Young Parents. group takes place at Youth House. Thi$ group allow5 young paienls lo a¢$$ Midwives and Health Visitor services in a safe enwronment. Outcornes.. Healthier young people with increased paienling skills, helping to develop hearthier happy babies. R•$lilentlals'. Although residentials are expensive young people infom) us that they are very important to Ihern. providing them with new experiences. whilst increa$iry s'11S and develoyng relationships from which they get positive support. Outcome5.' Young Peop having new experien5.. increased confKlence & skills.. irnproved relationship Indlvldual Support." Alongside forrnal rnentorlng. we offer a range ol individual support to young people which take5 place outside youth club time. We work on anger management, 5ell-esleem. confidence & assertiveness. communication skllls. family mediation and we a also avallable for a simple chat and a drink, thi5 is where Some of our rnost important work with young peo8 takes pla¢9. Outcome$.' Improved rdabcnships with famili85', increased resilience & skllls- reduction in h8rmlul behaviour. Yc+Uth Engagement & Empowement.. We are very prou(f of how we work with young people to engage them in the processes that affect Ihern. Inlemally we h8V8 our Young Advisors who work with young p&opl8 to get their views and ensure these are heard at all levels of Ihe charity. Young Advisors, al Managernent Comtnittee level, have equal voting rights to existing Trustees. We have also enabled young people lo have their voice heard in decision making processes including the NHS, Local MP, County Counul. University research programm65 and rnuch rnor8. Outcomes." Young people's voices heard.. young people infiuencing deeision maklng at different levels & engaging in the proc9S8e$ that affect them. Proleet Work= We run many projects throughout the year to enable young people to incre858 thair skills and abilities. Most projects ale run because of young people expressing a need lor them, whilst some are run in r8spon5e io a local or national neecj. Outcome$.' Increased confidence & $81f-esteem, improved mental & physical health. productive relationship5, increased ski115 & re5ilienee, young people in hedlhi8r relationships. Financial Review. Reserves Policy Kidderminster & otrICt Youth Tnjst is managed by th8 Board of Trustees, whllst the day-to-day running is adrninistered by a team of paid staff. The charity alms to rnaintalt) sufficient funds so that its charitable a¢tiMtie5 can continue to be provided without disruptiorè. We will keep Sufficient reserves so that we are able honour comrnitment5 to commissioners, funders, licence holders and to ensure our clients weware. To achieve this, we aim to keep 6 months running costs a5 designated funds. These are contained wSlhln the reStricted reseNes of Ihe Trust Principal Funding Sources Funding currenuy comes from a range of funders including Wor¢e$tershire County Council who commissk)n the Trust lo provide Positive Activities for Youry People in the Kidderrninsler area. other lunders who fund specific project work, we also rècèive donations from Local Councillors, busine$ses and other5 who see the value of the work w8 do. This funding Is underpinned by the hiie of lacililies at Kiddemiinster Youth House which supports the day to day runniry of the Trust.
Re¥trl¢ted Funds With an increasing diversity in funding sourc85, fvnders oftèn ask us to put the funding they giv8 us into r8Stricted fvnds, in 202415 these were.. Young Solutions £21,885 Sutton Croft £15.800 Turner Tst £2.000 Wyre Forest District Counol £140,091 Worc8s18rshire Community Foundation £4.949 Worcestershire County Council £5,124 Groundwork UK £79,375 Future Plans.. We airn to continue to provide services to young people thrwgh a range of rnethod5. We continually develop our Services based on feedback from young people, partners. and the wder comrnunity, to ensure that we 8re having the biggest impact we can. In the next 12 rnonths, we ar8 loo.ng to demonstrate the impact of our work in a more accessible rnariner. to increase understanding Irc¥n a wrder auijience. We a also looking at working closely wlth loca businesses to support young p80pI8. dderminster and District Youth Trust Is aware that to continue to provide setviw to young people and the wider cornmunity we need to be up to dale th current research, trends and need to adapt ourwotk a¢¢or¢ingly. On beh8W of the boar(l ol Trtsstees. Trustee Daied
Kidderminster and District Youth TTUSt Independent Examiner's Report For the Period Ended 31 March 2025 I report on accounts of the charity for the period ended 31 March 2025, which are set out on pages 1 to 15. R&sp•ctlve responsibilities of trustee5 and examiner The charity's trustees are responsiblè for the preparation of the accounts. Tho charily's trustees consider that an audit is not required for this year under sectk)n 144121 the Charities Act 2022 (the 2022 Actl and that an independent examination is needed. It is my rèsponsibility lo.. examine the acwunts under sedion 145 ofthe 2022 Act.. to follow the proceduTes laid down in the general Directions gIV by the Charity C(Knmission under section 145151(bl Df the 2022 Act", and to stale whether particular mattels have come to my attention. Basis of indepèndent examiner's report My examination was carried OLrt in accordance with the general Directions givÈn by the Charity Commission. An examination include5 a review of the accounting reccKds kept by the charity and a comparison of the accounts presented wth Ih05e records. It also includes consideration of any unusual iterns or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The pro¢edure5 undertaken do llol provide 811 the evidence that would be required in an audit and conseqisenlly no otynion is given as lo whether the accounts presènt a 'lrue and fair Mew. and the report is lirnited to those matters set out in the next statement. Independent examiner's statements The accounts have been prepared in accordance with the charity's goveming document, The Charrtles Act 2022 and Accounting and Reporting by Charrties.. Statement of Recommended Pradice applicable to ¢harities preparing the accounts in accordan with the Financial ReFrtJrting Standard applicable in the UK and Republic of Ireland IFRS 1021. (a5 amended for a¢counting periods commencing from 1 January 20161. The charity is a Public Benefit Entity as defined by FRS 102. In connection with my examination. no matter has ccffle lo my attention.. which givas me reasonable eause to believe that in any material respect the requirements.. lo keep attounting records in accordanoe with section 130 of the 2022 Act,. and lo prepare accounts which accord wrth the accounllng records and comply with the accounting requirements of the 2022 Act", have not been mel or to which. in my opinion, attantion should be drawn in order to enable a proper understanding of the accounts to be reached. Mr Georgè Powell Powell & Associates Chartered Certified Accountants 28-29 New Road Kidderminsler Woiceslershire DY10 1AF b///i/iulS Dated
Kidderminster and District Youth Trust Statement of Financial Activities For the Period Ended 31 March 2025 Unrestrlcted fun(ts Restricted Funds Total 311312025 Total 311312024 Notes me from: Donations and grants Rent and investments 7.972 115.715 189,849 197,821 115,715 241.052 98,886 Totsl Income 123.687 189,849 313536 339 938 Expenditur8 on.. Charitable aetiviti8s 110,840 188349 299 189 329.518 Net {eXnditre1nnC9me for the yearl N¢t movement In fund5 12,847 1,500 14,347 10.420 Fund balances at 1 Aprll 2024 306.787 32,510 339,297 328,877 Fund balances at 31 March 2025 319,634 353,644 339,297 The statement of financial activities indude5 all gains and10s5es recognis8d in the period. I Income and expendlture deriv6 frorn continuing activities.
Kidderminster and District Youth Trust Balance Sheet For the Period Ended 31 March 2025 3110312025 3110312024 Not49 Flxed Assets Tangible Assets Current Assets Debtors Cash al bank and in hand 113,286 48,741 51,171 271.726 322.897 47,929 254,767 302,696 CrodStors'. amount$ falllng duè wlthln one year 10 19,040 12,140 Net current assets 303.857 290 556 Cr¢dltor$.' amounts falllng due moro than one year 11 163,4991 Total assets less total Ilabillli8s 353.644 339,297 Income Funds Reslricled funds Unr851ricted lunds 12 13 34,010 319.634 353.644 32.510 306.787 339.297 The accounts were approved by thè Trustees on .L*fo:SknVL aoA.S Mr D. Adarn ICh8irl Trustee Mr P. Johnston Treasurer
Kidderminster and District Youth Trust Notes lo the Financial Statements For the Period Ended 31 March 2025 Accountlng pollcles Charity informatlon Kiddem)inster and Oistrict Youth Trust 15 a charitable Incorwrated Organisalion ICIOI govemed by the Charity Commission lor England and Wales. 1.1 A¢¢ounllng ¢onv8ntion The accounts have b88n pr8p8red in 8ccordanc8 with the charity's governing d(tument, The Charities Act 2022 and 'Accounting and RePOrn9 by Charities.. Statement of Recommended Practice. applicable to charities preparing the accounts in accordance with the Financial Reportlng Standard applicab18 in the UK and Republic of Ireland IFRS 1021° la5 amended foraccounting perd$ commencing from 1 January 20161. The charity is a Public Benefil Entity as defined by FRS 102. Th& charity has laken advantage ol the provisions in the SORP for Charities applying FRS 102 not to Prepa a ststem8nt of Cash Flows. The ac¢ounts ar8 prepared in sterling. which is Ihe functional currency ol the charty. Monetary amounts in these fSnancial slatem8nls are rounded to the nearest £. Th8 accounts have t)een prepared under the hislorfcal cost conventlon, modified to indude th8 revaluation of treehold propertie5 and to include inve5trnent properties and certain financial instruments atf8irvalu8. The principal accounting policies adopted are sel oul below. Golng ¢onc8m At the titn8 of approving the accounts, the trustees have a rea$(88 9XP8CtatK)n that the chadty has adequate r8soure85 to continue in operational existence for the fOSeeable future. Thus. the trustees coniTnue lo adopt the going concern basis of accounting in preparirYJ the accounts. 1.3 Charltable fvnds Unrestrfcted funds are available for use at the discretkjn of the tru5te8s in furtheran of Ihelr charitable objectives unles5 the fvnd5 have been designated for other purposes. Restricted funds are Subject to Specific conditions by donors as lo how they may be used. The purposes and uses ol the restricted funds are set out in the notes lo the accounts. 1.4 In¢omln9 resources Incorne is recognised when the charity is legally entitled lo it after any performance conditlons have been mel. the amounts ¢8n be measuied reliably, and il is probable that income will be reived. Cash donations are re¢ognised on Ceipt. Other donations are Tecognised once the ¢harity has been notified of the donation, unless performance con¢Jitions require deferol ol the amount. Income tax recoverable in relation to donations re¢efved under Gift Aid or deeds of covenant is recognised at the dme of the donation. L8gacie5 are rewgnised on reIp£ or otherwise if Ihe charity has been notified of an irnpending dlstrfbullon, the amount 15 known. and receipt is expected. If the amount is not known, the legacy is treated as a contSngenl asset. Turnover measured at the fair value of the consideration received or CeIVable and represents amounts racelvable foT goods and servus provided in the normal course of bu5in8S5, nat of déscounts, VAT and other sales related taxes.
Kidderminster and District Youth Trust Notes to the Financial Statements (continued) For the Period Ended 31 March 2025 Accountlng pollcies Icontlnuedl Tangible fixed assets Tangible fixed assets are initially measured at C05t and subsequendy rneasured at cost or valuation, net of depcIation and any impairment losses. D8preciation is ¢09ml$ed so as to write off the cosl or valuauon of assets less their vJu8s over thèir usèful Iiv8S on the following bases". FixbJre5, fittings & equipment 15°k Straight line Motor Vehicles 20% Reduc9 balance The gain or loss arising on the dlsposal ofan asset is determined as th8 difference belween the sale proceeds and the carrying value ol the asset. and is recognised in net incomellexpenditurel for th8 year. 1.6 Impairment of fixed assets At each reporting end date, the charity reviews the carrying amounts of ils tangible assets to d8temiSne whether there is any indication Ihal those assets have sufferèd an impairment loss. 11 any such indication exists, the recoverable amount of the asset 1$ estimated in ord8r to determine the extent of the impairment loss lif anyl. Intangibl8 assets with indefinite useful lives and intangible assets not yet available for use are tesied for impairrnènt annually, and whgnavar thar8 is an indrcation that the asset may be impalred. Cash and cash •qulval8nts Cash and cash equivalents includeeash in hand, depositheld ateall with banks. other short-term liquid investments with original maturities of three months or 58ss, and bank overdrafts. Bank overdrafts are shown within borrowings Flnancial instruments The charity has elected to apply thè provisions of Sectlon 11 'Basic Flnanclal Instruments, and Section 12'0ther Financial In5trumenis Issues, of FRS 102 to all of ils financial instrurnents. Financial instruments are recognised in the charitys balance sheet when tha charity becomes party to the conlra¢tual provisions of the in5trutnènt. Financial assets and liabilit$ a offset. th the net amounts presented in th8 financial statements. when the is a legally enfOrable right to sel off the recognised amOntS and there is an intents'on to settle on a nel basis or to realise the asset and settle the liabillty slmultaneously. Employee benefits The cost of any unused holiday entidement is re¢ogThsed in the period in which the ernployee's serv1$ a recenied. Terminatk)n benefits are recognised immediately as an expens8 when the charlty Is demonstr8Y cornmilted to terminate the ernployment ol an employee cff to provide termin8tK)n benefits. 10
Kidderminsler and District Youth Trust Notes to the Financial Slalemenls (continued) For the Period Ended 31 March 2025 CritS¢al aecountlng 5udgements and egllma¢o5 In the application of the charity's accounting p)li¢i85, the trust885 are required to makejudg¢ments. e8tifflates and assumptions about the Carrying amount of assets and liaiy'lities that are not readily apparent from other SOU$. The estimates and assoaated assumptions are based on historical experienc8 and other laciors that are considered to be relevant. Actual result5 may differ frorn these estimates. The estimates and underlying assurnption5 are reviewed on an ongoing basis. Revisions to accounting estirnates are recognised in the period In which the estimate is revised wher8 the revision affects only that per)d. or in the period of the revision a1 lulure periods where the revision affects both curr8nt and futUTe perlods. Donatlon$ ond grant5 Unr•stri¢t•d funds Restrlctgd Funds Total 3113125 Ttstal 3113124 Donations. gifts and legacies Grants 7,822 150 7,822 189,999 18.270 224.782 189,849 7.972 189,849 197.821 241.052 Rènt and invgstments Total 3113125 Total 3113124 Rental incorne 111,178 4,537 94,641 4,245 Int8r8sI rec8ivable 115,715 98,886
Kidderminster and District Youth Trust Notes lo the Financial Slalements Iconlinued} For the Period Ended 31 March 2025 Charitable actlvltles Total 3113125 Total 3113124 Slaff Costs DreciatiOn Inet of capital grant amortisalionl Rates Insurance Light and H88t Repairs aniy Maintenance Postage and Stationery Cornputer Costs Telephone Activity Costs Legal and Professional Fees Training Accountancy and Payroll Bureau Sundries arTrd Subscriptions Loss on dispos of fixed asset Bad Debis 196,960 10,972 4.460 3,440 16,588 9,128 134 3,274 4,027 35,623 1.930 749 2,000 9,644 210,324 9,162 5,854 4,569 13,772 25,904 188 2,675 4,020 39,145 360 1,223 2,940 5.526 1,829 2,027 264 299,189 329.518 Forth6 year 8nded 31 March 2025 299,189 329.518 Analy$l$ by nd ilnreslricled Funds Restricted Funds 110,840 188,349 299,189 For the year ended 31 Mareh 2024 Uniestricted Funds Restricted Funds 68.395 261,123 329,518 Trustees None of the Trustees lor any persons connected wth theml received any rarnun8ration durlng the year. 12
Kiddem)inster and District Youth Trust Notes lo the Financial Statements Iconlinuedl For the Period Ended 31 March 2025 Employ••s Number of employ908 The average monthly numbar of amployèès during tha yèar was.. 3113125 Number 3113124 Numbor 10 10 Employment costs Total 3113125 Total 3113124 Wages and salaries 196,960 210.324 Tan9ible fixed assets Flxlur•$,f5tt1ngs Cost At 1 April 2024 Addition5 Disposals At 31 March 2025 111,820 83.455 195.275 Depreclation and lrnpalrment At 1 April 2024 Depreciation oharged in the period Eliminated on disp0581 At 31 Mar¢h 2025 63,079 18,910 Carrylng amount At 31 March 2025 113.286 At 31 MaTch 2024 48,741 Debtors Total 3113125 Total 3113124 Amounts falllng du• wlthln a yèar: Trade Debtors Ppayrnents and accrued income 49.471 1.700 46,462 1.467 51,171 47,929 13
Kiddemiinster and District Youth Trust Notes lo the Financial Slaleménts Iconlinued) For the Period Ended 31 March 2025 10 Credltors- amounts lalllng duè wlthln a year Total 3113125 Total 3113124 Other Creditors 13,940 5.100 19,040 7,040 5,100 12,140 Accruals and deferred income 11 ¢redltor$.' amounts falling due more than a year Total 3113125 Total 3113124 DOrred e8Pltal grant income- Groundwork UK 63,499 63.499 12 Re$tri¢t•d funds The income funds of tha charity includa rastrictèd funtjs comprising the following unexpended balances of grants. donatlon5 and gifts held on trust for specific PUTPOS8S'. Balance at 1 Aprll 2024 Incomo Balance at 31 March 2025 Expens¢8 Young Solutions 21,885 121,8851 Sutton Croft IHAFI 15,eoo 114,3001 1,500 Worcestershire County Coun1 12,550 112,5501 Turner Trust 2.000 12.0001 Wyre Forest District CounrAI 19.960 140,091 1127,5411 32,510 Youth Services Fund 5,124 15,1241 Worc85t8rshire CommunSty Foundation 4,949 14,9491 32,510 189,849 1188,3491 34.010 14
Kidderminster and District Youth Trust Notes lo the Financial Statements {continuedl For the Period Ended 31 March 2025 13 Unre¥¢rlcted lunds The incoma fijnds of the charfty Incluije unrestricte¢J funds comprlsSng the follong balances.. Total 3113125 Total 3113124 Designated Continuity, Restructuring & Dissolution Designated - Cyclieal Maintenance Undesignated 171.350 31.200 117.084 164,759 30,000 112.028 319.634 306.787 15