Charity number: 1185401
ATHERSTONE YOUTH & CHILDREN SUPPORT
TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2025
1
ATHERSTONE YOUTH & CHILDREN SUPPORT REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY AND ITS TRUSTEES FOR THE YEAR ENDED 31[ST] MARCH 2025
Trustees
Simon Jay (Chair) Sarah Sanabam Catherine Kennedy
Charity Registered Number
1185401
Principal Operating Address
4 Woodhayes Grange South Street Atherstone Warwickshire CV9 1DZ
2
ATHERSTONE YOUTH & CHILDREN SUPPORT
The Trustees present their annual report together with the financial statements of Atherstone Youth & Children Support for the year ended 31[st] March 2025.
Structure, Governance & Management
The legal name of the charity is; Atherstone Youth & Children Support.
The legal name was changed from Restore Collective CIO on 30[th] April 2025.
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1185401.
The governing document of the charity is the Trust Deed establishing the charity – this is dated 21 June 2019 & updated on 30 April 2025. The trustees are all individuals.
The Methods Used to Recruit and Appoint Charity Trustees
The minimum number of trustees is 3 and the maximum is 10. At the end of March 2025, the CIO had 3 trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. Prospective trustees are usually approached by an individual trustee and then after consultation with all trustees invited to apply, giving full references and outlining their skills, in order to ensure there is a balance on the Board. Appointment is then agreed at a trustees meeting.
Objectives & Activities
The purposes of the charity as set out in its governing document
The main objective of the CIO is "enabling people to thrive" During this period we operated in Atherstone.
In setting our objectives the trustees have carefully considered the Charity Commission ’ s guidance on what constitutes public benefit, any restrictions that are currently in place, and how the charity is benefitting the public through the work of Restore Collective.
The charity achieves its objectives through three projects within the CIO, each having a specific role and way of fulfilling the overarching aim.
Achievements and Performance
We are please to have secured a further year of funding from Warwickshire County Council, enabling us to continue delivering the Youth Club in Atherstone. Although the club remains based at the Ratcliffe Centre, over the past year we have broadened the programme to include a range of off-site activities. These have included a bowling trip, a bonfire evening at The King’s Lodge in Nuneaton, activities at Ruby’s Yard and outdoor games at Royal Meadow Drive. Our two sessional Youth Workers have continued to provide excellent support and coordination for the project and we have also strengthened our team of local volunteers from the wider community. The club runs during term time and typically engages around 20 young people per session.
Rachel continues in her work as Pastoral Support Worker at Outwoods Primary School in Atherstone, where she works three days a week. Her responsibilities include supporting parents, facilitating Kids Matter parenting courses, leading Flourish programmes for pupils and contributing to safeguarding processes within the school. In addition to this, Rachel serves as a School Governor and remains highly engaged in the life of the school, consistently offering a positive and supportive presence for both staff and pupils.
During this period, a volunteer to the Charity (Andy) came into Outwoods and led some circus skills workshops which were well received.
The activities of this Charity continue to be making a positive impact – our formal activities have been less this year. Due to funding constraints and increased costs, Trustees are having conversations about drawing the Charity to a close and possibly joining in with other local organisations instead. If this were to happen it would be planned to take place for 31[st] March 2026.
1
ATHERSTONE YOUTH & CHILDREN SUPPORT
Financial Review
The Trustees consider the financial performance by the charity to have been satisfactory.
Reserves Policy
The Trustees consider that reserves equivalent to three months operation expenditure is required to allow for any fluctuations in income & donations.
At the end of the period the unrestricted funds, or ‘free reserves’ of the charity, were £5,033 as shown in Note 7.
All the funds of the charity are currently unrestricted, and the use of the funds is at the discretion of the Trustees and subject to the rules established in the charity constitution.
Risk and Going Concern
The board of Trustees is satisfied that the charity’s assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
The Trustees have identified no significant short or medium term financial risks to the charity’s continued operations, and therefore the accounts have been prepared on a going concern basis.
Trustees’ Responsibility Statement
Law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the Trustees should follow best practice and:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and accounting estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable will continue in operation.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the detection and prevention of fraud and other irregularities.
The trustees are also responsible for the contents of the Trustees’ Report and the statutory responsibility of the Independent Examiner in relation to the Trustees’ Report is limited to examining the report and ensuring that there are no material inconsistencies with the figures in the financial statements.
This report was approved by the Trustees on 19 January 2026 and signed on their behalf by:
Simon Jay Chair
2
ATHERSTONE YOUTH & CHILDREN SUPPORT
Independent examiner’s report to the trustees of Atherstone Youth & Children Support
I report to the trustees on my examination of the accounts of Atherstone Youth & Children Support (the Charity) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Charity, 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 2011 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 by examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1) accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
2) the accounts do not accord with those records; or
3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
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.
Renu Sabharwal
33 Kingfisher Court
Grays
Essex
RM17 5QQ
16 January 2026
3
ATHERSTONE YOUTH & CHILDREN SUPPORT STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXEPENDITURE ACCOUNT FOR THE YEAR ENDED 31[ST] MARCH 2025
| Note INCOME FROM: Donations & Legacies 2 Charitable activities Grant Income Investment income TOTAL INCOME EXPENDITURE ON: Raising funds Charitable activities 3 Independent Examiner Fees 4 Employee Costs 5 TOTAL Net Income/Expenditure for the period Transfer from Restore Collective Charitable Trust NET MOVEMENT IN FUNDS Reconciliation of Funds Total funds brought forward Total funds carried forward |
Unrestricted Funds 2025 £ Restricted Funds 2025 £ Total Funds 2025 £ Total Funds 2024 £ 4,785 - 4,785 6,908 19,553 - 19,553 17,283 6,000 - 6,000 11,735 - - - - |
|---|---|
| 30,338 - 30,338 35,926 |
|
| - - - - 11,883 - 11,883 11,200 150 150 150 22,501 22,501 22,510 |
|
| 34,534 - 34,534 33,710 |
|
| (4,196) - (4,196) 2,216 118 - 118 377 |
|
| (4,078) - (4,078) 2,593 9,111 - 9,111 6,518 |
|
| 5,033 - 5,033 9,111 |
All activities relate to continuing operations.
The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 6 to 10 form part of these financial statements
4
ATHERSTONE YOUTH & CHILDREN SUPPORT BALANCE SHEET AS AT 31[ST] MARCH 2025
| Note FIXED ASSETS Tangible Assets Total Tangible Assets CURRENT Debtors Cash at bank and in hand Total current assets CREDITORS: amounts falling due within 1 year 6 NET CURRENT ASSETS NET ASSETS CHARITY FUNDS General Funds 7 Unrestricted Revaluation Reserve 7 TOTAL FUNDS |
Unrestricted Funds 31 March 2025 £ Restricted Funds 31 March 2025 £ Total Funds 31 March 2025 £ Total Funds 31 March 2024 £ - - - - |
|---|---|
| - - - - 2,757 - 2,757 - 2,932 - 2,932 9,739 |
|
| 5,689 - 5,689 9,739 (656) - (656) (628) |
|
| 5,033 - 5,033 9,111 |
|
| 5,033 - 5,033 9,111 5,033 - 5,033 9,111 - - - - |
|
| 5,033 - 5,033 9,111 |
The ‘SORP’ ref above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward figures above have been agreed to the SOFA.
The Trustees acknowledge their responsibilities for complying with the requirements of charity regulation with respect to accounting records and the preparation of financial statements.
The charity is not subject to Independent Examination under charity legislation.
Simon Jay Chair
Approved by the board of trustees on 19 January 2026
5
ATHERSTONE YOUTH & CHILDREN SUPPORT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2025
1. ACCOUNTING POLICIES
Basis of preparation of financial statements
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) published by the Charity Commission in England & Wales (CCEW) ,effective January 2016, (The SORP), and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
Risks and future assumptions
The accounts have been prepared on a going concern basis
Nature of income
Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Categories of Income
Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.
Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.
Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
Income recognition
Income, whether from exchange or non-exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity's assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
Accounting for deferred income and income received in advance
Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.
Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned, and where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred
6
ATHERSTONE YOUTH & CHILDREN SUPPORT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2025
ACCOUNTING POLICIES (continued)
Recognition of liabilities and expenditure
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities and is decreased by the utilisation of any provision within the period and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
Volunteers
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.
However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers.
Debtors
Debtors are measured at their recoverable amounts at the balance sheet date.
Creditors and provisions
Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the SORP.
7
ATHERSTONE YOUTH & CHILDREN SUPPORT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2025
2. INCOME FROM DONATIONS AND LEGACIES
| Small Donations less than £1,000 Larger Gifts / Donations Gift Aid |
Unrestricted Funds 2025 £ Restricted Funds 2025 £ Total Funds 2025 £ Total Funds 2024 £ 2,181 - 2,181 3,320 1,500 - 1,500 1,500 1,104 - 1,104 2,088 |
|---|---|
| 4,785 - 4,785 6,908 |
3. EXPENDITURE ON CHARITABLE ACTIVITIES
| Legal & Professional Office & General Admin Community Projects Rental Costs Insurance Sundry Expenses Depreciation |
Unrestricted Funds 2025 £ Restricted Funds 2025 £ Total Funds 2025 £ Total Funds 2024 £ 2,546 - 2,546 1,867 762 - 762 947 6,935 - 6,935 5,723 340 - 340 1,012 554 - 554 522 746 - 746 979 - - - - |
|---|---|
| 11,883 - 11,883 11,050 |
8
ATHERSTONE YOUTH & CHILDREN SUPPORT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2025
4. FEES FOR EXAMINATION OF THE ACCOUNTS
| Independent Examiner Fees Tax advisory fee Other fees paid to the independent examiner |
Unrestricted Funds 2025 £ Restricted Funds 2025 £ Total Funds 2025 £ Total Funds 2024 £ 150 - 150 150 - - - - - - - - |
|---|---|
| 150 - 150 150 |
5. EMPLOYEE COSTS
| Gross Salaries excl. trustees Employer’s NI Pension Scheme Costs Total salaries, wages & related costs |
2025 £ 2024 £ 21,543 21.558 - - 958 952 |
|---|---|
| 22,501 22,510 |
The charity employed an average of 2 staff during the period (2024: 2).
The Trustees received no remuneration during the period (2024: n/a)
6. CREDITORS
| PAYE/NI/Pension Other Creditors Accruals |
2025 £ 2024 £ 292 264 214 214 150 150 |
|---|---|
| 656 628 |
9
ATHERSTONE YOUTH & CHILDREN SUPPORT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2025
7. STATEMENT OF FUNDS
| Unrestricted Funds General Funds Other Restricted Funds Total Funds |
Brought forward Income Expense Transfers in/out Gains / (losses) Carried forward £ £ £ £ £ £ 9,111 30,338 (34,534) 118 - 5,033 - - - - - - |
|---|---|
| 9,111 30,338 (34,534) 118 - 5,033 - - - - - - |
|
| - - - - - - |
|
| 9,111 30,338 (34,534) 118 - 5,033 |
General Funds
These funds are held for meeting the objectives of the charity and to provide reserves for future activities and, subject to charity legislation, are free from all restrictions on their use
Restricted Funds
The charity currently holds no restricted funds
10