Charity registration number 1191927 IEn9land and WalÈsl KIRKLEES YOUTH ALLIANCE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
KIRKLEES YOUTH ALLIANCE LEGAL AND ADMINISTRATIVE INFORMATION Trust8&s K R BedÉ8u WhitB l H Brierley A l Brown M Green D J Hallon U K Rafiq M H Sohalb D Ward A D Walerman (Appointed 8 August 20241 The followin9 specific roles are held by members of the trustee boad= Chair.. A l Brown Sènlor managèmént Susan Greenwood ICEOI Charity number 11g1927 Prln¢lpal address 8rian Jackson House 2 New North Parade Hudderslield Wesl Yorkshirg HD15JP Independent examlner BK Plus Limited 52 SI JDhns Lane Halilax Wesl Yorkshire England HX12BW Bankers Unity Trust Bank g Brindlèy Placè Birmingham 81 2HB
KIRKLEES YOUTH ALLIANCE CONTENTS Page Truslee5' report Slatemenl of Iruslees, responsibilities Independent examiner's report Slalemenl of financial activities Balance sheet Notes to tho flnancial slalemeTrls 9-20
KIRKLEES YOUTH ALLIANCE TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 Thè Iruslees present their annual report and finan¢ial stal8m8nls Ic>r Ihg year anded 31 March 2025. The flnancial slalemenls have betrn prepared in accord3nce with the accounllno pollcies sel out in note 1 to the flnancial statements and comply with the chayily's governing document, the Charitie9 Act 2011, FRS 102 The Flnancial Reporting Standard appli¢abl@ In the UK and Republic of Ireland" and the Charities SORP kcounling and Reporting by Charitlgs.. Slalem&nt of Recommended Practice applicable lo charitles preparing their accounts IN acGordance with the Financial RÉporting Standard applicable in the UK and Republic of Ireland IFRS t021'. Oblfrctlvès and actlvllles Th8 objects of Kirklèas Youth Allian¢e CIO IKYAI are lo promote, for the benefil ol Ihe inhabllanls of th¢ Kirklees local authority area and its surrounding areas, community youth work and servic8s for childran and young péopla in order Ic) advance èducation, improvg health and wellbeing and relieve poverty. KYA'S Vision 15 for "A vibrant mMunitY youth sector across Kirklèès and as an organigalion It has thr98 main aims.. To prDvidg infraslruclure 5UPPOrt lo mernber organisallDns or any individual, group or organisalion wanllng 10 $81 up youth 8clivllies for the first lime. To bo lh8 key local, regior¥al and national voice and influence lor the Kirklees VCSE youth sector. To identify and pursue fun(5ingl opportunities for devÉloping partnerships and programmes for the benefit of Ioc81 yoltng people and local youlh-focused organisalions. The key 8clivilles in leTms ol infraslruclure support are.. supporting mambers, through our Quality lor Youth framework, to impTove Iheir youth work pracllc6 producing a monthly newsleller convening Members, M&elings providing 1-1 advice and guidance lo member or9anisations connecting partners and stakeholders lo member organisations supporting the Tecruitmenl and rnanagement of volunteers including arranging fT8e DBS check5 lor new volunteers ensuring the supply of and signposling to Ioc8lly delivered youth work courses Regarding voice and influence, Ihe CEO chairs the Community Youth Offer Workslream which is part of the Kirklees Youth Development Partnership Board. She allttnds the Youth Work Leads, mgelings convened by the Yorkshire and Humber Regional Youth Work Unil and , nationally, 8$ KYA is registered with YPF Trust, she is part of Ihe YPF'S CE05 Group. On the Ihlrd alm, KYA coordinated 'Heallhy Holldays aclivitiés from 2019-2022 and has been focusing on d9veloplng place-bssed partnerships since 2022 to deliver Core youth offers. Al the start of 2023, KYA oblaSned funding lo launch ils flrsl Young Ambassadors ProgramTne lo ènsure youth voice is al the heart of its work going forward. In mid-2023, KYA started the coordination and dèlivery ol a 2 Year targ8led NCS Trust programme. In late 2023 è r8lationship began with the Holme Valley Parish Councll who were keen lo fund youth provision in their arèa. In èarly 2024 the Mayor's Safer Comtnunilies fund awardod funding for communlly-based youth work in Mitheld. Public benefit The Irusle6s have pald due regard to guidance issued by the Charity Commlssion in deciding what ac(Ivities the charity should undertake.
KIRKLEES YOUTH ALLIANCE TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlevem8nts and p•rformance SignifiGanl aclivilies and achievèménts 8gsinsl objetrlives 1. Board of Truslees was joined by 16 yoar old Hamza Sohaib who had participated in the previous year's YoLJng Ambassadors Programme. Hamza keèn lo ensure IheFe are more opportunities lor young people lo contril1@ to decision-making al KYA. 2. Launchad tha 'Bfonze Standard the IITSI initiative ol our b6spoke quality assurance framework. Quality lor Youth. First organisalion lo achieve the Standard was Youth Mallers Kirklees CIC in March 2025.Sèven other organisations ongaged in the process, 3.Delivered Year 2 of the 12rgèt&d NCS Employabilily & Life Skills programm$ for SEND young people 4. Continued to work with the Holme Valley Parish Council on the provision ol a youth work offer for the area. 5. Piloted the YoLtng Loaders Neork Award in Brackenhall and Deighton 6. Ten newsletters produced and arculated lo membgrs and key 51akeholders 7. Led place-based Yotjth Partnership yr(>ups in Holme Valley & Mellham and Dewsbury Wesl. 8. Contributed lo pla¢e-based youth partnership groups, and the development of Youth Plans, in Mirfield, Colne Valley & Golcar, Brackenhall & DeighlDn 9. Supported Kirkl&os Ctsuncil with a youth session specification and supplier selection for Windy Bank estate, Heckmolldwike town centre and C1eckhealDn town cenlre. 10. Supported One Community Foundation lo include the voices ol young people as they administered National Lollery Big Local funding in Dewsbury Moor 11. Took ov8r th8 running of thè youth club at Crow N8sI Park Adventure Playground from Kirklees Councll's Play Tgam, 12. Delivered Inlroducllon lo Working In Youth Vvork Sellings to 10 individuals over two days in February and March 202513 of them signed up lo L2 Youth Work Practice on completion ol thè course) 13. Onboarded 10 member organisalions onlo the Kirklees Juica Sysl8m. providing digital session planning, regislralitsn and allendance monitoring for community yDulh clubs 14. Supported the region's choos&youlhwork campaign
KIRKLEES YOUTH ALLIANCE TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Fln8nelal revlew The statement of Financial acllvltltss shows Income of £137,80912024 - £127,073) and lolal resource 8XP8ndèd of £152,74912024 £120,932), resulting in a nel delicil 01 £14,94012024 nel surplus of £6,1411. At the end of March 2Q25, KYA 18 CaTrying forward a baSance of £37,699 12024 - £52,639). This Is made up ol unrestricted fijnds of £15,25012024 - £22,91918nd reslrlcled funds of £22,44912C>24 £29,720). We delivered year ono of a Iwo-year SLA, £50k por annum. Iwilh the potential for three additional yoarsl for TSL Kirk18es to deliver the youth sector elemenl of the Kifklaas Inffastructur8 Contrad, This follows six ¢onse¢utiva yÉars of £50k per annum Development Giant funding we received direct Irom Kirkleos Council, with no inflationary increase provided over Ihe entire PBriod. This has be&n rai5od with Kirklees Council as an issue lo consid8r giv8n the financial pressure that this provides for KYA. In terms of our reslri¢led funds, we havtr been able lo maintain a core youth work offer in the Holme Valley and Mellham (supported by thé Holmè Valley Parish Council alld Mellham Town Council as well as Kirklees Councll Counci51orsl and Mirfi¢ld Ithank5 to the West YorkshirB Mayor's Safer Communities Fund). We have also been able lo collabDrate with partners to develop a corè youth work offer for Dewsbury Moor thanks lo National Lollery 8ig Local funding administered by One Community Foundation. We delivered year Iwo of 8 laryeled Iwo-year NCS Trust prograrnme to young people aged 1&25 with SEND as well as olher, smaller partnership inillalives la Young Leaders Award, a sector-wide training offer and planning for a major youth engagem¢nt ijay in the Colne Valley). We have a Reserves Policy which en8uTOS a compliant closedown should the worst happen. R&sen¢s policy The KYA Res8tvès POleY sialÈd that for 2024-25 we would ensure there was sufficient unreslricl8d fLfnds to cover the closing down of the CIO, should the worst happen. The closing down costs wéré £6,686 whlch lnc1tsed redundancy c051s of £6,300 and £386 In other required @xpènditura loné month's nollce for the office lease and intèrnètl. For 2025-26, thèsa figures have been increased lo redundancy costs of £7,350 la8 per the GDV.uk redundancy calculator) and £386 for on8 month's office lease and ir)ternet charges., lolal closo down costs of £7,736. The intention is, if p055ibl?, lo extend the level of r8serves in the future to ensur8 s8rvicè continuity of 3 months. and then later 6 months. structure, governance and manag8ment Is a CIO (Charitable Incorporated Organisationl. We are governed by a Constitution. We have 9 Trus18es Our chief Dfficer is CEO. Susan Greenwood. Al our firsl AGM, all ovr Truslees, apart from any nominated charity trijstee from Kirklegs Council, retired from office lo be reappDinted. At evary sub58quenl AGM, the nearest number to one third reliies from office. Any person who retires as a trLFStee is eligiblè lor re-appoinlrnenl and re-election. Aside from the original trustees who can sèrve for a maximum of five terms of three years, the maximum numbèr of lé¥m5 is four.
KIRKLEES YOUTH ALLIANCE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Iruslees who s8rvad during the year and Lfp lo the d810 of signature of the financial statements were.. K R Bed@au White l H Brierfèy A l Brown M Green D J Hatton UKRafiq L M Rc)berts M H Sohaib D Ward A D Walerman (Resigned 8 October 20241 (Appointed 8 August 20241 The Iruslees, report was approv@d by the Board of Trustees. A18rown Trustee 2610112026 Dale..
KIRKLEES YOUTH ALLIANCE STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The Irusleas ar8 responsible for preparing the Trustees, Report and th@ flnancial statements In accordance wlth appll¢8b1è law and United Kingdom Accounting Standards IUnil¢d Kingdom Generally Accepl8d Accounting Praclicel. The law applicable lo charities in England and Walès requires the Irustees lo prepare financial sialemenls for èach financial year which giv8 a true and fair vlew ol the slal¢ ol affairs of the charity and of thé incomin9 resource$ and applicallon of resources of the Charity for that yèar. In preparing these financial slalements, the trustees are required lo.. select suitable accounting policies and then apply thèm consisientSy'. observ8 the methods and prln¢lples In the ChÈrilies SORP., mak8 judgèménts and 88timatÉs that are reasonable and prudent., stale whether appllcable accounting standards have been followèd, subject to any material departures disclosed and gxplalngd Sn the finan¢ial slalements., and prèpare th8 financial statements on the going concern basis unless il Is inapproprlale lo presume that the ¢h8rlty will ¢onlinue in op6ration. The Iruslees are responsible for keeping suffielenl accounting re¢ords that disclose with reasonable acGuraGy al any lime the financial position ol th8 char¢ly enable them to ensure that the financial statements comply with the Charities Act 2011, the Charlty IA¢¢ounls and Reports) R8gulations 2008 and the provisions of the trust deed. They are also responsible for safgguardlng the assets of the charity and hènc8 for taking reasonable steps for tho pr8venlion and detection of fraud and Dlher irregularities.
KIRKLEES YOUTH ALLIANCE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KIRKLEES YOUTH ALLIANCE I report lo the Iruslees on my examination of the financial slalomanls of Kirklèas Youth Alllance Ilhe charity) for the year ended 31 March 2025. Responslblllties and basls of roptsrt As the trustees of the charity you arè responsible for th6 prgparation ol the financial slalemenls in accordance with the requlremenls of Ihg Chafilies Act 2011. I report in respect ol my examination ol the charity's financial slalemenls carri8d out undèr secllon 145 of th& Charities Act 2011. In carrying out my examination I have followed the Oireclions givon by the Charity Commissio undar s8clion 14515llbl of th8 Charili8s Act 2011. Independent •xamlnerfs statemont Your attention is drawn lo the fact that the charlty has prepared the financial slalemenls in accordance with the relevant version ol the Slalemenl of Recommended Practice applicable lo charities preparing Ihelr financlal slalements in accordance with the Financial Reporting SlaNdard applicable in tho UK and Rèpublic of Irèland IFRS 1021 in preference to the Accounting ancs Reporting by Charities.. Slalement ol Recommended Pra¢liGe issued on 1 April 2005 which is felerred lo in the exlanl regulations bul has now been withdrawn. l Ljndersland that this has been done in order lor the financial slalements ID provide a true and fair view in accordance with UK Generally Accepted Accounting Practice. S have complelgd my 8xamlnallon. l Gonlirm that no mallgrs have come lo my allenlion in connection with the examination giving m8 caus8 lo b8liev& that in any materia5 respect., accounting rècords wèr8 not képt in respect of the charity as r@quir8d by sèction 130 of thè Charities Act 2011. thè financial stalamenls do not accord with those records., or Ihe financial slalemenls do not comply with the applicable requirements concerning ihe form and ¢onlenl of financial statements sel DUI in the Charities (Accounls and Reports) Regulations 2008 olhef than any r6quirem8nt that the financial stalemenls give a true and lair viaw, which is not a matter considered as part of an ind8pendenl &xamlnallon. I hav8 no concerns and have come across no other mallers in connection with the examination lo which 2tl8ntion should be drawn in this report in order to enable a proper understanding of the financial statements to b@ reached. V J Atkinson BK Plus Llmiltrd 52 St Johns Lane Halilax Wgst Yorkshire HX12BW England Dale., ÉIL ¢Ivs Limi ..1.2..JivXbU..(L.y 2 Li 2 6
KIRKLEES YOUTH ALLIANCE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Restricted funds fund5 2025 2025 Total Unrestrlcted Restricted fund$ fund5 2024 2024 Total 2025 2024 Notes In¢ome from.. Donations and legacies Charitable acllvlligs Investments 69,517 50.968 16.044 120,485 1fj,044 1,280 50,013 271 514 $6,811 19,464 106,824 19,735 514 1,280 Total Income 70.797 67.012 137,809 5Q,798 76,275 127,073 Expenditure on: Ch8ri18ble activities 79,168 73,581 152,749 68,990 51,942 120,932 Total exp6ndlturg 79,168 73,581 152,749 88,990 51,942 120,932 Net Incornellexpendlturel 18,371) 16,569 114.9401 (18,1921 24,333 6,141 Transfers between fvnd5 702 17021 6,568 {6,5681 Net movement In funds 17,6691 17,271 It4,9401 111,6241 17,765 6,141 Reconcillallon of fund$-, FLtnd balances al 1 April 2024 22,919 29,720 52,639 34,543 11,955 46,498 Fund balances at 31 Mar¢h 2025 15,250 22,449 37,699 22,919 29,72D 52,639 The stslemenl of financial activities indudes all gaSns and losses Tecognised in the year. All income and expenditur derSve from contlnuing aclivilies.
KIRKLEES YOUTH ALLIANCE BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Notés Flxed assets Tangible assets 12 85 242 Currènt assèts Debtors Cash at bank and in hand 13 4,097 46,265 1,156 59,961 50.362 81,117 Credltors.. amounts fallSng due wbthln one y&ar 14 112,7481 {8,7201 Net current a55et¥ 37,614 52,397 Total a$$•ts less currènt liabiliti85 37.699 52,639 The funds of tho charlty Reslricled in¢ome funds Unreslrlcl$d funds 17 18 22,449 15,250 29,720 22.919 37,699 52,639 2610112026 Th8 finan¢ial slalemenls were approved by the Iruslees on jiasdr A l Brown Trusl¢e
KIRKLEES YOUTH ALLIANCE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting poll¢ie5 Charlty Informatlon Kirk109s Youth Alllance is a Charitable Incorporated Organisalion ICIOI, registered with the Charfly CommlssSon for England and Wales from 21 October 2020. 1.1 Basis of preparation Thè financlal sla18ments have been prepared in Bccc>rdanee wilh the charity's constltution, the Cttarilles Act 2011, FRS 102 "The Flnanclal Reporting Standard appli¢able in the UK and Rgpublic of Ireland" I'FRS 102,1 and the chalIeS SORP Accounting and Reporting by Charities.. Statèmanl of RÉcomm8nded Practice applicable to chariti8s preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" leffedive l January 20191. The charity is a Public Benefil Enlily as defined by FRS 102. The charity has takèn advanlago oFf the provisions in the SORP for charili8s nol to prèpara a Statement ol Cash Flows. The financial slalemenls hav8 departed from thè Charitieg (Accounts and Reports) Regulallons 2008 only to the extènt rèquir8d lo provide a trkje and lair view. This departure has involved following the Slatem8nl ol Recommended Practicg for charities applying FRS 102 rathèr th8n the v8rsion of th8 Statement of Recommende(i Practice which is releTred to in the R8gul¥lions but which has Since b8en withdrawn. The finan¢lal slalemenls are prepared in st8ding, which is Ihg funcllonal currency of the charity. Monetary amounts in these financial statements ar8 rounded lo the nearest £. Th8 financial slalements have b8èn prepared under the historical cost convention, Imodifiod to include the ravalugtion of freehold properties and lo include investment properties and eÉrtain financial instrum8nl$ at falr valuel. Tho principal accounting policiÈs adopted are sel oui below. 1.2 Going concgrn Al the lime of approving Ihg financial slalements, tho trustees have a reasonable gxp8clalion that the charity has adequate resourcès to continue in operational e¥isten¢e for th8 for85eeable future. Thus the Irustegs continue lo adopt the gging concern basis ol accounting in prtrparing the financAal statements. 1.3 Charitable funds Unrestri¢led funds are available for uso al th8 dlscretion of the trustees in furtherancts of Ihelr charltable objectives. Restricted funds 8Ye subject lo specific ¢ondilions by donors or grantor5 as lo how they may bo usgd. The purposes and use5 of the rgslricled funds are sel out in th$ notes lo the financial slalements. Endowment funds are subject to gpecific conditions by donors that the capital musl be rnaintained by th6 charity. 1.4 Income Income is recognised whan the charity is legally entilled lo it after any performance conditions have been m81, th8 amounts can be mé8sur8d Teliably, and it is probable that incoma will be received. Cash donations are recognisEd on receipt. Other donations are rècognised once the charily has been notified of ihe donallon, unless performancè eondilions require deferral of the amount. Income tax r8cov8rable in relation to donatlons received under Gift Aid or deeds of covenant is recognlsed at the time of IhE donation. Lggacies are recognised on receipt or Otheis¢ll the charity has been notified of an impending distribution, the amount is knowti, and receipt is expected. 11 the amount is not knDWlI, the legacy is treated a8 a conlingenl asset,
KIRKLEES YOUTH ALLIANCE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcios IContlnu8dl 1.5 Expènd5ture Expenditure is re[nised once thBre is a legal or CDn51rucllve c)bligalion lo transfer economic benefit lo a third party, it is probable that a Iransler of economic benefits will be iequirert in s6lllemenl. and the amount of the obligation can be measured reliably. Expendilure is classified by activity. The costs of each activity are mado up of the total of dir1 costs and shared costs, including support costs involved in underiaking each activity, Direct costs allributable lo a single a¢llvily are allocated directly lo that aGlivity. Shared ¢osls which contribute lo more than one activity and support costs which are not alliibulable lo 8 single activity are apportioned betW80n those activities on a basis consislenl wilh the use ol fesourc8s. Central staff Costs are allocated on the basis of lime spent, and depreciation charges are allocated on Ihe portion ol Ihg asset's use. 1.6 Tangible fixed assels Tangible fixed assèts are initially measu18d al Gosl and subs&quenlly measured al Cost or valuation. nel ol depreciation and any impairment losses. DepcIall0n is recognised so as lo write off Iha cost or valuation of assets lesE their residual valltes over their useful lives on the following bases.. Fixture5 and fllllngs Cornpulers 4 ygars slraighl line 3 yèars straight lin The gain or IDSS arising oll the disposal of an asset is determined as the dlfferenco between the Sale proceeds and th8 carrying value of the asset, and is recognised in the slalemenl of financial aclivilies. 1.7 Impairment of flx?d assets Al each reporting gnd dale, the charity reviews th8 carrying amounts of ils langlble asse lo determine whether there is any indication that those assets have suffered an impairmènt loss. If any such indallOn exists, the recoverablg afflcJunl ol the asset is 8slima18d in order lo determine the gxlenl of the impairmanl 1055 lif any). 1.8 Cash and cash oqulvaleTrts Cash and cash equivalents include cash in hand, d8posils held al call with banks, other short-lerm liquid investments with Driylnal maturities ol three months or less, and bank overdrafts. 8ank overdrafts are shown within borrowings in Current liabilities. 1.9 Financlal Inslrum9nts The charity has elected lo apply tha provisionts of Secllon 11 'Basic Financial Inslrltmènls, and Sèction 12 'Olhgr Financial Instruments Issues, ol FRS 102 to all ol IÈ financial inslrumenls. Financial InstrLJmenls afft recognlsed in tho charity's balan¢0 sheet when the chafily becomes party to th6 onlraclual provisions of th8 Inslrumenl. Financial assets and liabilities are offset. with the nel amounts presènl8d in the financial slalemanls, when thèr8 18 a legally enforceable right lo sel off thè rÉcognised amounts and there is an inlenlion lo settl8 on a nel basis or to realise the ass&t and sellle the liability simLJllaneously. Ba$lc flnancffal a$sets Basic financial assets, which Include debtors and cash and bank balances, are initially measured al tfansaclion price including transaction costs and are subsequently Garried al amortised cost using thè effective interest method unlèss the arrangemenl constitutes a financing Iransaclion. where the Iransa¢llon is measured al the present value of the hjlure receipts discounted al a market rale of inlertrsl. Financial assets classified as receivable within one year are not amortised. 10-
KIRKLEES YOUTH ALLIANCE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng polici8s IContlnu•dl Basic financial Ilabllities Basic financial liabilities, including creditors and bank loans are initially recognised al transaction pri¢8 unless the arrangement constilules a financing Iransaclion, where the debt instrument is measured al the present value ol the future paymants discounted al a market rale of interest. Financial liabilities classified as payable within onè year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective inl&rest rate method. Trade ¢redllors are obligations lo pay for goods 01 $6rvlces that have b¥en acqulred in the ordinary course ol operations from suppliers. Amounts payable are classified as currenl liabililies if payment is due within one year or lass. 11 not, they are presented as non-¢urrenl liabilities. Trarje crèditors are recognised initially al transaction price and subsequently measured al amotffjsed cost using the effective intere51 method. Dereoognltlon of finAn¢ial liabililiés Financial liabilities are deiecognised when the charily's conlraclual obligations expir@ or are dlschar9ed or ¢8ncÈlled. 1.10 Employeè benefits Thé Cost of any unused holiday entiUÉmenl is recognised In tha perlod in which the employee's sorvlces ar recelv8d. T8rmlnallon benefit$ are recognlsed immedlalely as an expense when the charily is demonstrably committèd to t&rminate the employment of an employge or lo provid8 18rminallon benefits. 1.11 Retlremènl benellts Payments to d8fin8d contribution relbremenl benefit schèmes are charged as an expense as they fall du8. Crltlcal accountlng estlmales and judgements In th8 application of the charity's accounting policies. thè Iruslees are required lo make judgements, eslimalos and assumptions about the carrying amount of assels and liabilities that ar8 not readlly apparonl from Dlher Sources. The estlmal8s and associated assumptions ar6 based on historical &xperlenc8 and other factors that are ¢onsidered to be relevant. Actual results may differ from these estimates. The eslimales and underlying assumpllons are reillewed on an ongoing b8sls. Revisions lo a¢counling @slirllales are recognlsed in the period in which (he estimate is revised whère the revision affects only that pèriod, or in the p8riod of the revision and fvlure periods where the revision aff8cts both currant and future Porlods. Incomo from donations and Ipgacies Unrestrlctgd Restrlcted funds funds 2025 2025 Total UnrestYict8d Restrict8d funds funds 2024 2024 Total 2025 2024 Donations and gifts Grallls received 186 69,331 186 120,299 13 50,000 368 56.443 381 106,443 60,968 69,517 50,968 120,485 50,013 56,811 106,824
KIRKLEES YOUTH ALLIANCE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from donations and legaclgs (Continuedl Unre5trlcted Restrlcted funds funds 2025 2025 Total Unrg$tri¢t•d R•strlctfrd funds funds 2024 2024 Total 2025 2024 Grants recelvable for core actlvities Holme Valley Parish Council Kirklee5 Council Development Grant Kirkleès Council - DSN Mirf18ld One Community Foundation - Dewsbury Moor Kirklees Council Safer Streets Kirkle8s Council - Holme Valley North NCS Trust Mirfièld MSCF OCF Training Méllham Core Offer TSL Kirklees Enabling Youth Cale 100 Olh&r Cleckhealon 13,500 13,5QO 14.000 14.000 50.000 50,000 7,350 7,350 10,000 500 10,500 11,442 11,442 2,000 2,000 10,000 11,651 10,000 11,651 1,371 16,913 8.806 2.729 5,670 18,284 8,808 2.729 5,670 50.000 500 1,240 6,220 2,850 50.000 500 1,240 6,220 2,850 69,331 50,968 120,299 50,000 56,443 10fj,443 Income from ¢harilable activities Unrestricted Rgstrlcted funds funds 2025 2025 Total Unrestricted RoStri¢ted fun(J$ funds 2024 2024 Tolal 2025 2024 Charitable activities Sales of services by beneficiaries 16.044 16,044 271 19,464 19,735 12-
KIRKLEES YOUTH ALLIANCE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Ineomè from inv8strn8nts Unrestrletod Unrastrlctad funds funds 2025 2024 Interèst rgceiv8bl8 1.280 514 Expondlture on charitable aclivltles Charllabl• a¢tlvltle$ 2025 Char5tablo activltiès 2024 Direct cost$ Stsff costs Depreclollon and Impalrmenl Premises costs olrice costs Staff and volLtnle8r costs olor and travel costs Advertising costs Other costs Transfer funds lo groups Contractor fees PrDjpGI costs Finance costs 89,119 158 5,488 7,691 1,622 1,012 350 1,112 60,124 158 5,396 3,165 739 1,839 460 662 4,132 60 42,064 148 44,035 82 150,669 118,947 Shafe of support and govèmxnce costs (see note 71 Support 2,080 1,985 152,749 120,932 Analys1$ by fund Unreslricled lundg Restricted funds 79,168 73,581 68,990 51,942 152,749 120,932 13-
KIRKLEES YOUTH ALLIANCE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs allocated to activlties 2025 2024 Governance costs 2,080 1,985 Analysed belween.. Charitable activities 2,C18Q 1,985 Not movgment in funds 2025 2024 The net movement in funds is staled after charglngllcredilingl.. Fees payablo for the Indopendent èxamination of the charity's financial slalemefils Depreciallon of owned langlbl¢ fixed assets 2.080 158 2,985 158 Trustees Nona of tha trustees lor any persons connected with them) received any remun&ralion or benefits from the ¢harlty during the year. 10 Employees Tho average monthly number ol employees during the year was: 202S Numbor 2024 Number CEO Charitable Staff Total Employment costs 2025 2024 Wages and salaries Social securlty costs Other pension costs 83,329 2,528 3,262 57,775 644 1,705 89.119 60,124 Thgre w8r8 no employees whose annual remuneration was more than £60,000. 14-
KIRKLEES YOUTH ALLIANCE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 IWARCH 2025 10 Employees Icontlnuedl Remuneration of key management personnèl 2025 2024 Aggregate COTnpensalion 53,618 51,005 11 Taxallon The charity is exempl from laxalion on ils aclivllles because all ils income is applied for charitable purposes. 12 Tanglble fixed a55et5 Flxtures and ttlng4 Computers Tot81 Cost At 1 April 2024 300 250 550 Al 31 March 2025 300 250 550 Depreclatlon and Impairnient Al l April 2024 Depreciation charged in ihe year 224 75 83 83 307 158 At 31 March 2025 299 186 465 Carrylng amount At 31 March 2025 84 85 At 31 March 2024 75 167 242 13 Debtors 2025 2024 Amounts falllng duè wlthin ono yèar.. Trade debtors Prepayments and accrued incomè 4,028 69 467 e89 4,097 1,156 85-
KIRKLEES YOUTH ALLIANCE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Credltors- amounts falllng duo wlthln ono yaar 2025 2024 Notes Olhar taxation and social sacurily Deferred income Trade creditors Other creditors A¢¢rua18 2,768 15 3,132 1,913 108 7.595 3,286 2,666 12,748 8,720 15 D$f¢rTed Incom? 2025 2024 Olher del8rred income 3,132 Deferred income is included in the financial slalemenls as follows.. 2025 2024 Deferrvd Income is included within.. 3,132 Movgments the yoar.. Dgfgrred inCDme al l Aprll 2024 R8leasod froTh pievious period5 Resources deferred in the year 57,350 {57,3501 3,132 Deferred incom8 al 31 March 2025 3,132 16 RetiTemont bgnofit schgmgs 2025 2024 Delined contribution schemes Charge lo proflt or loss In respect of defined contrlbution gch6mes 3.262 1,705 The charity operates a dèfined ¢ontrlbution penslon scheme for all qualifying employee8. The assets of the scheme are held separately from those of the charity in an independently adminisl¢red fund. 16.
KIRKLEES YOUTH ALLIANCE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restrl¢ted funds The restricted funds of ihe charity comprise the unexpended balances of donations and grarlts held on trust subject lo specific conditions by donors as to how they may be used. At 1 April 2024 Incoming resources Re50urGe5 expended Transfers At 31 March 2025 Dewsbury Moor olme Valley Core Iqonley Thursday l Friday Mellham Core Offer hlirfièld Funds NCS OCF Young Leaders Holme Valley OCF Tralnlng OCFCleckhealon 8,879 4,983 2,278 2,905 9,129 248 774 26,265 16.3171 126.1051 12,1771 110,4651 17,2921 117,1091 3.336 5,143 11011 7,560 8,806 17,463 10,643 {602) 1.298 500 2,794 2,850 {1,5521 {2,5641 246 230 2,850 29,720 67,012 173,5811 (702) 22,449 Prevlous yoar: At l April 2023 Incoming resources Resources expend¢d Tran$ftrs At 31 Mar¢h 2024 Dewsbury Moor Holme Valley Core Honley Safer Streets Honlay Thursday l Friday Meltham Corè Offèr Mirfield NCS OCF Young Leaders Holm Valley YAP iwill Young Ambassadors 10,000 14,000 2,000 5,368 13.264 18,549 11,652 {1,1211 17,6171 (2,0001 {2,5901 (9,5821 114,4281 111,4041 8,879 4,9e3 11,400} 1500} 1777} 12,9221 2.278 2,905 9,129 248 7,930 1,442 11441 3,200 14,0251 1.298 13,2001 4,025 11,955 76,275 151.9421 16,5681 29.720 17
KIRKLEES YOUTH ALLIANCE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restricted funds (Continued) Year one of a 0-year commission with One Community Foundation lon behalf of th? National Lollery Big Local lundl to dèvelop youlh voice and yOLElh provision in Dew8bury Moor. A Youth Engagemènt event was a great suGc6ss. and tWD yOLilh panel events were also delivered. A Youth Drop in was piloted and in September 2024 KYA look over the youth Glub al Crow Nest Park Adventure Playground. A Dewsbury W8sI Youlh Partnership was established lo collaborate on a wre youth work offer for the area. This budget conllnued lo fund a weakly boxing session for young peopl8 al Mirfield Community Cenile as w811 as a Frld2y night youth club in Mirfi8ld Town CenlrB until May 2D24. l - Kirklees Council'g Homes and Nelghbourhoods service contributed this grant funding ID thé Mlrfield Youth Offer project in 2022-23 and il contlnued to fund a free mulli-sport session, delivered by Huddersfield Town Foundation al The MFG Sports C&nlre lo the end DI lh6 s¢hoo1 year in July 2024. 11 also funded the contractor f&8s for the hAirfield Community Centre provislon from May-July 2024. The Wesl Yorkshire Mayor provided lust under £20k lo continue a Mirfleld core youth work offer in 2024-25 and 2025-26. The youth offer is dasigned lo prevent young p¢opl¢ getting into crime or nuisanTr b6havlour. A Youth sU8Y informed the refocus of the offer in Mirfi8ld. 118nablèd the setting up of a Youth ForFn (which then becamè a Youth Commilleel and a new weekly open-access youth club al the Community Centre. The Holmg Vallèy Parish CoL*ncil providFd £25k lo support a core youth work offer in Ihe Holme Valley. They continued lo fund a dedicated half time profèssional Youth Worker wh0 5UPPOrted existing youth organis?lions with the delivery of sessions al the Phoenix Cenlie and Calé 100 project in Holmlirth Honley Village Hall and Community Centre as well as link with local schools and strategic partners. A Holme Valley & Meltham Youth Partnership was 8Stablished. Just over £2,000 was ¢arriBd over from funding given by Kirklees Ho1m¢ Vallpy North Councillors, This contributed lo the funding ol youth provision al Honley Vlllage Hall and Honl8y Community Cenlre. Malth M611ham Town Council continued lo fund a core youth work offer In Mellham in¢lLJdlng 5ossion al Honley High School, a weekly drop In and a weekly delachad youth work session. On on This funding was awarded lo dèliver the Young Leadèrs NebNork Award qualification in Holmfirth High School in 2023-24 however the school disongaged and so the prole¢l was d911ved, in partnership with LS2Y, in Brackenhall from October 2024 with a group of five Pl- This funding from the NCS TrLJsI was for year two ol an Employability and Life skills prc>gramme aimed al 16-25 year olds with SEND. CF This funding was provided by One Communlly Foundalion through their Community Grants Progratnme. 11 paid lor a year's subscription lo Flick Learning for KYA rnember organisations. staff and VC>lunlèèrs, 11 also paid for Food Safely Level 2 and First Aid al Work training for membeis and enablBd KYAS central learn lo deliver ils first Introduction lo Working in Youth Work Sellings course. Cle This reslrlcled fund was pslablished with a £3k Community Grant from One Community Foundation lor new youth provision in Cl8ckh8alon. Gllal&vent This raslridad fund was sel up with donations from the ¢ampaign and the Rural Families Together Partnership. The donations were contributions to a Youth Engagement Day that KYA planned in partnership with Kirkleès Active L8isure and the Friends of Colne Valley Leisure Centra. 18
KIRKLEES YOUTH ALLIANCE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restricted funds Icontinuedl 18 Unrestricted funds The sJnreslrlcted fLSNds of the charlly comprlse IhÉ unaxpanded balances of donallons and g¥anls which ara not subject to specific condition5 by donors and grantors as to how they may be usèd. Thése include designated funds whith havè bèan sèt asidè out ol unrestricted funds by the Iruslges for specific purp05éS. At 1 Aprll 2024 Incorning re$oiJrces Rosources expondod Transfers At 31 March 2025 General funds 22,919 70,797 179.1681 702 15,250 Provlou$ y•ar: At 1 Aprll 2023 Incoming resources Resource$ expended Transfers At 31 March 2024 General funds 34.543 50,798 168,9901 6.568 22,919 19 Analysls of net assets between funds Unr•strict•d funds 2025 Restrlcted fund5 2025 Total 2025 At 31 March 2025: Tanglble assets Currenl asselsllliabililies 85 15,165 85 37,614 22.449 15,250 22,449 37,699 Unreslrlcted funds 2024 Reslrlcted funds 2024 Total 2024 At 31 March 2024: Tangible assets Current asselsllliabililiesl 242 22,677 242 52,397 29,720 22,919 29.720 52,639 19-
KIRKLEES YOUTH ALLIANCE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Oparatlng laase eommltm&nts Le$sÈe At th8 reporting end dale the charity had outstanding Commitments for future minimum lèas8 paym8nts undgf non-cancellable op8raling18ases, which fall dua as follows.. 2025 2024 Wllhin one year 4,199 4,818 21 R81ated party transactlons Thare w8r8 no disclosabl8 relatèd party transa¢lions during ltte year12024- none). 20-