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2022-03-31-accounts

YPF TRUST (Registered charity no. 1185279)

REPORT AND FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

YPF TRUST

REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2022

CONTENTS

Page
Legal and administrative information 1
Trustees' report 2
Independent examiner's report 9
Statement of financial activities 10
Balance sheet 11
Notes to the financial statements 12

YPF TRUST

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS For the year ended 31 March 2022

Trustees Erik Mesel (Chair) Gareth Dixon Kita Ikoku Justin Watson (resigned 21 July 2021) Thomas Benfield (appointed 20 July 2021)(Treasurer) Mitesh Hathi (appointed 20 July 2021) Charity reg. no. 1185279 Registered office c/o John Lyon’s Charity John Lyon’s Charity Savoy Strand 105 Strand London WC2R 0AA Independent examiner Simon Erskine FCA FCIE DChA 61 Mortimer Road London NW10 5QR Bankers CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

1

YPF TRUST

TRUSTEES' REPORT For the year ended 31 March 2022

The trustees submit their annual report and the financial statements of YPF Trust (the CIO) for the year ended 31 March 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements and comply with the charity’s governing document, the Charities Act 2011 and 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 published in October 2019.

People, management and governance

The YPF Trust was incorporated in England as a Charitable Incorporated Organisation on 12 September 2019. It is governed by its Constitution.

The Trustees, who all served throughout the period and since except where stated otherwise, are shown on page 1.

We anticipate that there eventually will be up to 10 trustees on the board. Trustee recruitment is a priority of the board and the Trust is currently actively seeking trustees. The Trustees themselves are fully responsible for recruitment of new trustees. No external bodies have any influence on this.

The Trust currently has 5 members of staff:

The Trust does not currently use volunteers (other than the trustees who give their time freely) but will do so in future.

Background

The YPF Trust is an umbrella organisation representing Young People's Foundations (YPFs) throughout England. The Trust fundraises, coordinates and advocates on behalf of Local YPFs and acts as the collective voice of the over 1300 local voluntary sector organisations that are members of their local YPF.

The YPF Trust was established in order to promote thriving Children and Youth Services through the development of the Young People Foundations (YPF) model. The Trust’s main function is to support the growth and success of both the existing Young People Foundation’s (ten as of March 2022) and to assist in the establishment of new YPFs throughout England and further afield.

2

YPF TRUST

TRUSTEES' REPORT For the year ended 31 March 2022

The YPF model was created by John Lyon’s Charity, a grant making organisation, in 2014. John Lyon’s Charity were concerned about the decline of local authority youth services and decided to establish a local organisation that re-imagine local youth services to better fit the changing funding climate for youth services. YPFs are local infrastructure organisations that have a broad membership from the voluntary, private and public sectors. Members are any local organisation that work with children and young people under 25. Membership is diverse and includes youth clubs, faith groups, local authority departments and local businesses. YPFs fundraise, build partnerships, foster collaboration and deliver capacity building and networking programmes.

Since 2016, ten YPFs have been created, Young Harrow Foundation, Young Barnet Foundation, Young Brent Foundation, Young Westminster Foundation, Young Camden Foundation, Young Ealing Foundation, Young Hammersmith & Fulham Foundation, Young Manchester, Young Kensington and Chelsea and Dorset Youth Association. Despite being relatively new, this model has already generated considerable interest from other funders, local authorities and central government departments keen to explore whether the model could work in other parts of the country.

The role of YPF Trust is, therefore, to add a more formal structure to an expanding network, to create resources to support discussions for replication of the model elsewhere, to share the impact of the YPF model and to act as a central body enabling shared back-office functions to keep overheads low and ensure YPFs are efficient in their operation and infrastructure.

The working vision is Thriving Youth Services = Thriving Youth , recognising the critical role that universal, accessible youth services provides in the development, aspiration and potential of children and young people.

In order to achieve this, YPF Trust’s mission will be geared towards ensuring that the existing Young People’s Foundations are impactful and efficient, telling the story of their successes and enabling its successful replication elsewhere.

The values mirror that of the YPFs:

Inclusivity - membership of each YPF is open to any group working with children and young people, with no limit on numbers. Membership of the Trust will be of any recognised Young People’s Foundation.

Diversity - YPFs value the multitude of organisations that deliver youth and children’s work. There is a need for variety in order to meet the needs of as many young people as possible.

Collaboration - YPFs are non-competitive and encourage collaboration between members. The YPF Trust will foster collaboration between the YPFs and coordinate and network to the benefit of the membership, identifying strategic and other partners to support us in our mission.

Cross-secto r - the needs of children and young people must be addressed by the public, voluntary and private sectors as a group rather than individually, and we will lead by example, engaging widely and using our national focus to engage big players.

3

YPF TRUST

TRUSTEES' REPORT For the year ended 31 March 2022

Grassroots – we recognise the value that small locally focused organisations contribute to local solutions, and we will press the YPFs to engage locally including those below the radar organisations.

Non-delivery - YPFs do not directly deliver services, and neither will the YPF Trust.

Long-term - YPFs are designed for the long term. They are a constant; there for local young people past the traditional three or four-year terms of funding programmes or Local Authority term in office.

Objectives and activities

The objects of the CIO being undertaken in the public benefit are as follows:

To promote the efficiency and effectiveness of charities providing services for children and young people by providing support, advice, training and other assistance.

To promote the effective use of resources for charitable purposes by charitable and non- charitable bodies working with children and young people by providing advice, services and consultations.

To advance in life and relive the needs of children and young people through making grants to organisations that do any or all of the following:

Public Benefit

In planning to meet the objectives we are satisfied that the activities fulfil the public benefit requirement referred to in the Charity Commission's general guidance.

As well as the direct benefit to the charities that have been supported to become more effective and efficient in their work with children and young people, there is also the benefit to the children and young people themselves. The YPF Trust coordinates and supports the work of nine YPFs in London and Manchester who have over 1300 organisations as members. These organisations work with thousands of children and young people who are in need and who often fall outside the existing support structures provided by the state.

The core function of the Trust is to carry out the activities that advocate, support and promote the integrity and network of the YPFs.

4

YPF TRUST

TRUSTEES' REPORT For the year ended 31 March 2022

Achievements and performance during the time period: April 21 – March 22

Quality Assurance (new and existing YPFs; quality mark)

Development and Design of the YPF Starting-up Quality Mark . Starting Up sets out to ensure that the values that we hold dear translate into the ways YPF’s operate during their first year of operation. Through the networking and collaboration that we facilitate between YPFs, we are continually challenging them to uphold these values to the highest standards, at an early stage, as a beacon of best practice in their community

We assess YPFs’ performance in a number of areas. These are mapped against the intended outcomes and longer-term impact set out within our Theory of Change . This tool is aimed at newly established YPFs, to support your first year of operation. Within each area, we indicate the tools and resources that our YPF-network have created and contributed, to support their development

Support (Capacity Building for YPFs, shared functionality and YPF Venue Bank)

Staff Wellbeing Support: Wellbeing inspired learning and development opportunities, including resilience support training, Wellbeing grants to each YPF and facilitating Wellbeing Action Planning support session.

Completion of content to be included in the YPF-in-Box ; a comprehensive online toolkit that brings together the experience of establishing and running nine YPFs since 2014. This resource bank and toolkit is being made available to charities and local authorities that want to start the journey of establishing their own local YPF. This word version of the Box has now been made into a digital version available on the Internal Resources section of the YPF shared website platform.

Introduction to Centralised Learning and Development Opportunities , identified via YPF staff training needs analysis, including ½ day Project Management delivered by the FSI.

Ongoing development of the YPF Venue Bank ; an Airbnb style platform for venue seekers and venue providers to maximise spaces available for local groups to use for activities for children and young people.

5

YPF TRUST

TRUSTEES' REPORT For the year ended 31 March 2022

Ongoing development of a YPF bespoke Charity Excellence Framework; The adapted YPF Charity Excellence Framework Management Database Tool , piloted by the Young Barnet Foundation and funded by John Lyon’s Charity, has been designed to create a unique set of questionnaires based on the individual needs of each user (including micro-charities, CIC’s and schools) that requires no expertise or training to use. The online YPF Charity Excellence Framework Management Database, takes organisations through a series of eight simple questionnaires, designed to assess, improve and track performance in a variety of fundamental areas, including: income, communications, governance, people, risk, finance & resources, strategy & operations. Any member of the nine YPF’s across London and Manchester will be able to access this bespoke framework, that has been developed as self- review tool that will prepare them for undertaking any future Quality Marks, and subsequently demonstrating their excellence to funders.

Advocate (Promotion and Communication of the model)

Core to the Trust’s work has been to work with local authorities and charities who want to establish their own local YPF. In the past year the Trust has worked with the following organisations:

In the reporting year we added a new YPF to the network, the Dorset Youth Association

The Trust has also been actively engaged in the DCMS’ current review of Youth Services in England

The Trust made its own submission to the youth review on behalf of the nine YPFs

The Trust also contributed and is named on the submission of Young London Collective, which is the collective response of all the main London Youth organisations.

The Trust also contributed to the submission of the National Youth Advisory Board to the youth review.

6

YPF TRUST

TRUSTEES' REPORT For the year ended 31 March 2022

Development and launch of YPF Trust’s website , that has been designed to build on from on the model developed by Young Harrow Foundation (a shared platform offering an agile range of core functions focussed around). The system is built in Craft (an industry standard website / system building product) and developed by Myriago, an SME based in Leicestershire who has been working in an ongoing support function since 2017 to develop, test, troubleshoot and expand the offer. YPF Trust has joined the shared YPF website platform to connect and elevate the YPF’s websites, operating under an umbrella style approach.

Active Social Media Accounts , designed to tap into wider audiences and raise the profile of the YPF movement / model / network.

Development of YPF Promotional Video , produced by the Media Trust.

Collaborate (Collaboration between YPFs and national and regional stakeholders)

Establishment and facilitation of a variety of Sub-Networks , designed as a mechanism to enable YPF’s to achieve shared objectives and to develop efficient models of working via collaboration, sharing of good practice and tackling challenges, as collective approach within the specific area of operation. Attendance at the Sub-Networks is encouraged to be distributed amongst YPF teams, with the relevant staff members representing their respective YPF, to then feedback accordingly. The meetings occur approximately every 12 weeks.

Groups established and active in this time period include:

CEO bi-monthly network Supplementary Schools Networks

Fundraising Grant Giving HR Support Impact Measurement and Data Collection

Over the last year the Charity has been undergoing merger conversations with another registered charity, the National Resource Centre for Supplementary Education (NRCSE). The NRCSE is the national body advocating for Supplementary Education in the UK and represents 100s of after school and Saturday schools throughout the country. The Merger between the two charities came into effect at the end of the financial year 2021/2.

Generate (Fundraise)

• The Trust has worked extensively to promote the work of the Young People Foundation model and has had a number of meetings with civil servants and funders as well as with other national, regional and local youth organisations.

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YPF TRUST

TRUSTEES' REPORT For the year ended 31 March 2022

• Empowering Local Group : The Charity has been leading a growing group of local, regional and national funders and infrastructure organisations committed to supporting place-based funding of the VCSE sector which meets the needs of children, young people and communities. We believe that more attention needs to be paid to local need at a national level, and we want to support that to happen through collaboration and investment. Our aim is to ensure that funding, and funding decisions that are made, make the most impact possible by being driven by the local needs of children and young people and the organisations that support them.

We see young people, their voices, lived experiences and roles in genuine decision- making and change as fundamental to successful funding, and are committed to promoting the role of young people in shaping their communities and the investment’s made in their communities both locally and nationally. In the coming months, we will be bringing funders, infrastructure organisations and children and young people’s charities together to share learning, undertake new research, provide guidance on what ‘funding local well’ looks like and advocating for investment in place locally, regionally and nationally.

The Empowering Local Group is part of the CYP Funder Collaboration Group, facilitated by Children in Need, and working closely with other sub-groups on national infrastructure (led by Paul Hamlyn Foundation), youth voice (led by the National Lottery Community Fund) and data and insights (led by Children in Need). At the end of the reporting period the Charity raised £21,000 from funders to deliver a research project together with the Centre for Youth Impact to investigate how funders deliver Place based funded to youth project throughout England.

Financial review

The Trust is in receipt of a grant towards core funding of £150,000 per annum for three years from its main funder, John Lyon’s Charity. Only the first year of this three year grant has been drawn down.

Reserves Policy

The trustees have agreed to put £40,000 into reserves. This is equivalent to three months expenditure when the staff team is fully recruited.

Independent examiner

The Independent examiner, Simon Erskine FCA FCIE DChA, has indicated his willingness to accept reappointment.

This report was approved and authorised for issue by the Trustees on 25 November 2022 and signed on its behalf by:

Erik Mesel Chair

8

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YPF TRUST

I report to the charity trustees on my examination of the accounts of YPF Trust for the year ended 31 March 2022 which are set out on pages 10 to 15.

This report is made solely to the Trustees, as a body, in accordance with regulations made under section 154 of the Charities Act 2011. My work has been undertaken so that I might state to the Trustees matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Trustees for my independent examination work, for this report, or for the statement I have given below.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 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 that in any material respect:

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.

Your attention is drawn to the fact that the Charity has prepared the financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn.

i understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

Simon Erskine FCA FCIE DChA

61 Mortimer Road London NW10 5QR

25 November 2022

9

YPF TRUST

STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 March 2022

Unrestricted
Funds
Note
2022
£
INCOME FROM:
Grants and donations
2
149,800
Other income
3
TOTAL
149,803
EXPENDITURE ON:
Staff costs
3
69,243
YPF Staff Development Grants
-
YPF Conference
779
Marketing and printing
3,793
Meetings and room hire
3,790
Accountancy fees
2,149
Independent examination fees
1,050
Legal and professional fees
2,227
Website and design
8,276
IT and Telephone
2,505
Travel
1,087
Depreciation
80
Insurance
348
Miscellaneious
615
TOTAL
95,942
53,861
RECONCILIATION OF FUNDS:
TOTAL FUNDS BROUGHT FORWARD
71,095
TOTAL FUNDS CARRIED FORWARD
124,956
£
Net income/(expenditure)		 Restricted
Funds
2022
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Nil
£		 Total
Funds
2022
£
149,800
3		 Total
Funds
2021
£
-
-
149,803 -
69,243
-
779
3,793
3,790
2,149
1,050
2,227
8,276
2,505
1,087
80
348
615		 13,832
9,000
-
990
-
1,033
710
17,720
-
224
-
-
121
990
95,942 44,620
53,861
71,095		 (44,620)
115,715
124,956
**£ **		 71,095
_£ _

NOTE

The Charity has never received any restricted funds.

The annexed notes form part of these financial statements

10

YPF TRUST

BALANCE SHEET As at 31 March 2022

Notes
FIXED ASSETS
Tangible assets
5
CURRENT ASSETS
Debtors
6
Cash at bank and in hand
CREDITORS: amounts falling due
within one year
7
NET CURRENT ASSETS
NET ASSETS
FUNDS
Unrestricted funds:
General fund		 2022
£
£
239
37,389
131,151
168,540
(43,823)
124,717
124,956
£
124,956
124,956
124,956
**£ **		 £
472
75,844		 2021
£
-
71,095
76,316
(5,221)
124,956 71,095
71,095
_£ _
71,095
71,095
_£ _

The financial statements were approved, and authorised for issue, by the Trustees on 25 November 2022 and signed on their behalf by:-

THOMAS BENFIELD, Treasurer and Trustee

The annexed notes form part of these financial statements

11

YPF TRUST

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022

1. ACCOUNTING POLICIES

(a) General information and basis of preparation of financial statements

YPF Trust is a foundation CIO (charitable incorporated organisation) registered by the Charity Commission for England and Wales. Its registered office is as shown on page 1.

The charity constitutes a public benefit entity as defined by the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The financial statements have been prepared in accordance with 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) issued in October 2019 (SORP 2019), FRS 102, the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following SORP 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 (SORP 2005) which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost convention.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

(b) Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. No funds were received subject to specific restrictions.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. Grants given for core purposes are treated as unrestricted. The cost of raising and administering restricted funds are charged against the specific fund where permitted by the funder. The aim and use of each restricted fund is set out in the notes to the financial statements (none so far).

(c) Income recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations (including grants which are note performance-related) to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

No amount is included in the financial statements for volunteer time in line with the SORP 2019. Further detail is given in the Trustees' Annual Report.

12

YPF TRUST

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022

(d) Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

(e) Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

(f) Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

(g) Judgements and key sources of estimation uncertainty

No judgements (apart from those involving estimates) have been made in the process of applying the above accounting policies and there are no key sources of estimation uncertainty.

There were bi key assumptions concerning the future and other sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

2.
GRANTS AND DONATIONS
Donation - NRCSE
John Lyon's Charity		 Unrestricted
Funds
2022
£
37,300
112,500
149,800
**£ **		 Restricted
Funds
2022
£
-
-
Nil
£		 Total
Funds
2022
£
37,300
112,500
149,800
**£ **		 Total
Funds
2021
£
-
-
Nil
£

Shortly before the year-end the charity entered into a deed of transfer with the National Resource Centre for Spplementary Education (NRCSE - a charitable company) under which the assets, liabilities and activities of the latter were transferred to the charity. The assets and liabilities of NRCSE were liquidated and the resulting sum, as shown above, was paid to the charity in July 2022.

The grant from John Lyon's Charity was the first of 3 annual core grants of £150,000 p.a. for the establishment and development of the YPF Trust. Due to a slippage in the time-table the second tranche of £150,000 was paid in August 2021 for the year ending June 2022.

13

YPF TRUST

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022

3.
STAFF NUMBERS AND COSTS
Salaries
Social security costs
Pensions Costs
Training and Development
Staff recruitment		 2022
£
59,746
1,821
1,334
62,901
3,980
2,362
69,243		 2021
£
12,000
-
298
12,298
234
1,300
13,832

At the year-end there were 3 members of staff who started work respectively on 1 December 2020, 6 July 2021 and 10 January 2022.

4. TRUSTEES AND KEY MANAGEMENT PERSONNEL REMUNERATION AND EXPENSES

During the year, none of the Trustees received any employment benefits. nor reimbursement of expenses. One of the trustees, Kita Ikoku, is the director of a company which provided training to the charity for £250 + VAT (2021 £Nil). The trustees satisfied themselves that the particular experience and expertise of the company were needed to carry out the work for which it was contracted. There were no other related party transactions during the year.

The total amount of employee benefits, including national insurance contributions, received by key management personnel was £17,020 (2021 - £Nil). The charity considers its key management personnel to comprise the Trustees and Chief Executive.

5. TANGIBLE FIXED ASSETS

Cost
Additions
Depreciation
Charge for the year
At 31 March 2022
Net book value
At 31 March 2021
At 31 March 2022		 Office
equipment
£
319
80
80
Nil
£
239
**£ **

14

YPF TRUST

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022

6.
DEBTORS
Due within one year
Prepayments
Other debtors - NRCSE		 2022
£
89
37,300
37,389
**£ **		 2021
£
472
-
472
_£ _

Shortly before the year-end the charity accepted a transfer of engagements from National Resource Centre for Supplementary Education (NRCSE), registered charity no. 1150621. Under the deed of transfer NRCSE's assets vested in the charity on 24 March 2022. The value of NRCSE's net assets was £37.300.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
Accruals
Deferred grant income
Deferred grant income
Amount deferred in the year
Balance at end of the year
Pension contributions payable		 2022
£
-
469
3,939
1,915
37,500
43,823
£
37,500
37,500
**£ **		 2021
£
552
-
2,799
1,870
-
5,221
_£ _
-
Nil
£

8. RELATED PARTIES

During the year there were no related party transactions other than as report in Note 4 (2021 - the same).

15