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 & AsS￿lateS
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$:
11 Apart frotn the first charity trustees, every trustee must be 8ppointed for a lerrn of th￿e years by a resolutSon
passed at a property convènèd rneèting of tt)a eharity tfustees.
21 In selecting individuals for appointment as ¢harity tnjstees, the charity trustee5 must have ￿gard to the skill5.
knowledge and experi8nce needed for the effective administration ol the CIO.
Tho charity trust88$ 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 regIsle￿d 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 serv1￿5 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 Y￿￿th 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 bu1￿1ng 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 Parti￿pate 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 re￿1ve 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 engagement￿1th 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 ¢0￿CernS, 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
$8nqces into these areas.
Outcom85' Incr8a58d support for young people. Increased knowledge of Ihe ServI￿S on offer al KDIT,
partnership working. improved outcomes for young people, potential issues identified earlier. and
responses put in place.
Mentorin
- This financial year has seen a significant incr8ase in tha numberol young people rel8rr8d forrnentoring
at KDYT, the Comfflunity Youth Wother have mentoring as a target for their work. and this has ￿sUlted Sn an
in¢rg8S8 throughout Wyre Fo￿$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 h￿idaY
progratnme, acliviti8s are planned by young people and prices are subsidised by grants. For many young people
in the Wyre Forest A￿a 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 experien￿5.. 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 peo￿8 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 & $81f-esteem, improved mental & physical health. productive
relationship5, increased ski115 & re5ilienee, young people in hedlhi8r relationships.
Financial Review.
Reserves Policy
Kidderminster & o￿trICt Youth Tnjst is managed by th8 Board of Trustees, whllst the day-to-day running is
adrninistered by a team of paid staff. The charity alms to rnaintalt) sufficient funds so that its charitable a¢tiMtie5
can continue to be provided without disruptiorè.
We will keep Sufficient reserves so that we are able honour comrnitment5 to commissioners, funders, licence
holders and to ensure our clients weware. To achieve this, we aim to keep 6 months running costs a5 designated
funds. These are contained wSlhln the ￿reStricted reseNes of Ihe Trust
Principal Funding Sources
Funding currenuy comes from a range of funders including Wor¢e$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 T￿st £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 {eX￿ndit￿re1nnC9me 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 RePOr￿n9 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 per￿d$ 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$(￿8￿8 9XP8CtatK)n that the chadty has adequate
r8soure85 to continue in operational existence for the fO￿Seeable 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 re￿ived.
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 re￿Ip£ 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
dep￿cIation and any impairment losses.
D8preciation is ￿¢09ml$ed so as to write off the cosl or valuauon of assets less their vJu8s over thèir usèful Iiv8S
on the following bases".
FixbJre5, fittings & equipment
15°k Straight line
Motor Vehicles
20% Reduc￿9 balance
The gain or loss arising on the dlsposal ofan asset is determined as th8 difference belween the sale proceeds and
the carrying value ol the asset. and is recognised in net incomellexpenditurel for th8 year.
1.6 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of ils tangible assets to d8temiSne whether
there is any indication Ihal those assets have sufferèd an impairment loss. 11 any such indication exists, the
recoverable amount of the asset 1$ 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 enfOr￿able right to sel off the recognised amO￿ntS 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 demonstr8￿Y 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￿$.
The estimates and assoaated assumptions are based on historical experienc8 and other laciors that are
considered to be relevant. Actual result5 may differ frorn these estimates.
The estimates and underlying assurnption5 are reviewed on an ongoing basis. Revisions to accounting estirnates
are recognised in the period In which the estimate is revised wher8 the revision affects only that per￿)d. or in the
period of the revision a￿1 lulure periods where the revision affects both curr8nt and futUTe perlods.
Donatlon$ 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
D￿reciatiOn 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
P￿payrnents 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$.' amounts falling due more than a year
Total
3113125
Total
3113124
D￿Orred e8Pltal grant income- Groundwork UK
63,499
63.499
12
Re$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 Coun￿1
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 follo￿ng 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