## **Trustees’ Annual Report for the period 1[st] April 2024 to 31[st] March 2025** **Charity name: Colne Youth Action Group (“CYAG”) Charity registration number: 1192629** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|To advance in life and help young people
living in Colne and the surrounding areas
through:
(1) the provision of recreational and
leisure time activities in the interest
of social welfare, designed to
improve their conditions of life; and
(2) providing support and activities
which develop their skills, capacities
and capabilities to enable them to
participate in society as mature and
responsible individuals.| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|CYAG’s open access and simple
membership model enables young people,
aged 10-16, to engage in a wide range of
activities, facilitating mixing with peers from
other schools and backgrounds, and
interaction with inspirational adults who
teach skills, personal development or
simply provide someone to talk to.
We have sought, from the very beginning,
to avoid being a club for young people who
are in trouble and in this we have wholly
succeeded. Only a small number of young
people are actually, or at risk of being, in
trouble and requiring specialist input from
police and schools. The majority of young
people are bystanders, bored or lonely.
Our approach with this group is to distract
and engage them by simply giving them
things to do. Hence our rolling/ad hoc
programme of football, cricket, music
lessons and performance, film, martial arts,
forest school, hiking, cookery, canoeing
and kayaking, and traditional youth clubs.
CYAG uses the money raised to fund and
support such activities, buying services and
equipment so young people can have a go.| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The trustees confirm that we have had
regard to the guidance issued by the
Charity Commission on public benefit.| |---|---|---| ## **Additional information (optional)** ||SORP reference|| |---|---|---| |Contribution made by staff,
volunteers and activity
providers|Para 1.38|The role of CYAG’s staff, volunteers and
activity providers is to provide support,
challenge and encouragement to our
young people, as well as stability and
continuity. This allows them to achieve
personal success and builds confidence,
as well as respect for other young people
and for adults.
We recognise the added value that
volunteers bring and the time they give to
CYAG. We aim to have a mutually
beneficial relationship with them so that
their involvement develops our activities
and our young people, whilst they learn
skills and achieve personal development
and satisfaction through their volunteering.| ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|CYAG was initially set up to tackle anti-
social behaviour (ASB) in Colne and the
villages after a huge spike after the first
Coronavirus lockdown. We are more than
a youth club as our range of activity
locations and our partner network are very
broad. CYAG continues to have an
advantageous effect on Colne's diminishing
ASB, as acknowledged by the
Neighbourhood Police Team via social
media and in meetings, such as the
Community Safety Partnership. We offer
the Holiday Activities with Food programme
in school holidays and our sessions are the
best attended in the Borough and our
assessment scores are the highest.
Additional holiday clubs have been able to
put on using funds from the Police & Crime
Commissioner.
CYAG is recognised as a prime mover in
tackling ASB and boredom and in providing
young people with opportunities to develop
skills. We engage with dozens and dozens
of young people each week and, by
deploying enriching activities, giving access
to inspirational adults, providing stability,
listening and having a multi-agency| approach, we are succeeding in our aims. Many young people report feeling physically and mentally fitter, more confident and better at social engagement. We receive similar feedback from parents, especially in respect of getting some physical activity in the fresh air and getting children away from technology. Just about everyone in Colne and the Villages knows about CYAG and our social media (@colneyag on Facebook and Instagram) and website (www.cyag.org) have enormous reach locally, with thousands regularly reading posts and visiting the site. As a result of our local fame, we are continually offered new opportunities and new funding streams. Our Youth Hub building has seen extensive renovation over the last three years and has been transformed into a well-resourced facility for young people to use thanks to our main capital grant funders (UK Shared Prosperity Fund from the Government’s Levelling Up programme, and the Lancashire Environmental Fund). In conclusion, CYAG plugs the gap by providing resources, activities (sometimes with food) and opportunities that many families in Colne and the Villages could not afford, along with our staff and volunteers providing inspiration, enthusiasm, support, encouragement and continuity. ## **Financial Review** |Review of the charity’s
financial position at the end
of the period|Para 1.21|In our 4thoperating period from 1stApril
2024 to 31stMarch 2025, our total income
was £215k, comprising £159k from grants
received and donations from a range of
councils, businesses and people, and £56k
from providing holiday services and young
people’s subs.
Key grants were received from the Youth
Music Foundation (£26k) to develop our
SoundHouse activities, Sport England
(£10k) to support outdoor activities, and
BPRCVS (£4k) for cookery lessons.
Key donors were the UKSPF (£51k in the
year for renovation capex and associated
running costs as part of a total grant of
£190k over three years, with an allocation
for an extra year just being announced) and
a range of others, including ASDA, TK
Maxx, Skipton Building Society, Noyna| |---|---|---| |||Rotary Club, the Parish Councils of
Trawden, Foulridge & Laneshaw Bridge,
and the St David’s Club at Fisher More
School. Whilst none of our Trustees are
paid for those roles, Sarah and David
Cockburn-Price provided a total of £72k of
professional services including accounting,
administration, business development, and
raising funds through grant applications
and other methods for the Charity, but were
only paid £15k.
Our expenditure on charitable activities
totalled £70k, including taking on new
permanent staff and funding self-employed
session providers, with £23k on property
costs and general overheads.
At the year-end, total reserves had grown
from £182k to £185k. The restricted funds
of £121k mainly relate to fixed assets with
some part-completed projects, with
unrestricted funds of £64k carried forward
to support the activities we are putting on
now and into the future at our Youth Hub
and on outreach work.| |---|---|---| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|Reserves are held to invest in specific
activities or resources, if they are restricted.
Unrestricted funds are also used to support
activities and are being built up to resource
and maintain the Youth Hub.| |Amount of reserves held|Para 1.22|Restricted reserves totalled £121k, of which
£74k had been invested in fixed assets to
support a range of activities.
Unrestricted reserves totalled £64k, mainly
cash.| |Reasons for holding zero
reserves|Para 1.22|N/a| |Details of fund materially in
deficit|Para 1.24|N/a| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|Like all people experiencing inflation,
especially around utility costs, CYAG will
need to be mindful of the cost of running
the Youth Hub. Additional grants will be
sought to support our activities.| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document|Para 1.25|CYAG has a Constitution dated 11th
November 2020| |How is the charity
constituted?|Para 1.25|As a Charitable Incorporated Organisation
(CIO)| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Selection of individuals for appointment as
charity trustees is done with regard to the
skills, knowledge and experience needed
for the effective administration of CYAG.
Every trustee must be appointed by a
resolution passed at a properly convened
meeting of the charity trustees.| ## **Additional information (optional)** |Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|New trustees are provided with information
on the Constitution, the latest annual return
and accounts, the latest business plan,
CYAG’s policies and given a full briefing on
our ethos, aims, activities and resources.
Any other information will be provided if
requested and any training required will be
arranged.| |---|---|---| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|The trustees, volunteers and other
supporters collectively operate as a
“Management Group” and update calls are
held on an ad hoc basis. The strategy and
activities of CYAG are mainly developed
and driven by our trustees, staff, volunteers
and, of course, our young people.
Whilst our staff level has remained
consistent, our volunteer base has
increased to cover our range of activities
and we have focussed on bedding those in
as part of generating a stable timetable.
Our multi-agency ethos includes working
with the Police, the three secondary
schools, the six primary schools, the Trusts
that run the schools, numerous activity
providers, Pendle Borough Council,
Lancashire County Council, Colne Town
Council, Trawden Parish Council, Foulridge
Parish Council, Laneshawbridge Parish
Council, the Colne BID, Positive Action in
the Community, the Blackburn Youth Zone,
XLCR and David Fishwick.| ## **Reference and Administrative details** |Charityname|ColneYouth ActionGroup| |---|---| |Other name the charity uses|CYAG| |Registered charity number|1192629| |Charity’s principal address|c/o Heyroyd, Skipton Old Road, Colne, Lancashire BB8 7AD
Youth Hub is at Byron Road, Colne, Lancashire BB8 0BQ| ## **Names of the charity trustees who manage the charity:** ||**Trustee name**|**Office (if any)**|**Dates acted in the period**| |---|---|---|---| |1|Sarah Cockburn-Price|Chairman|1/4/24 – 31/3/2025| |2|David Cockburn-Price|Treasurer|1/4/24 – 31/3/2025| |3|Anne McGladdery|Safeguarding Officer|1/4/24 – 31/3/2025| |4|Jerry Stanford|Community & Crime
Officer|1/4/24 – 31/3/2025| |5|Kerry-Ann Parsons|Parent Trustee|22/11/24 – 31/3/2025| After the year-end, Anne McGladdery resigned as a Trustee. There are no corporate trustees and no trustees hold title to property belonging to the charity. ## **Funds held as custodian trustees on behalf of others - none** ## **Exemptions from disclosure - none** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** |**n behalf of**|**the charity’s trustees**|| |---|---|---| |**Signatures**
**Full names**
**Position**
**Date**||| ||Sarah Cockburn-Price|David Cockburn-Price| ||Chairman|Treasurer| ||28/1/2026|| ||28/1/2026|| |**Colne Youth Action Group**|**Colne Youth Action Group**|**Colne Youth Action Group**|Charity No:|1192629|| |---|---|---|---|---|---| |Annual accounts for theperiod|||||| |Period start date,
when set up|**01/04/2024**|**To**|Period end date|**31/03/2025**|| ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
Reclassification between funds
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---| ||63,940|94,944|-|158,884|226,005| ||55,640|-|-|55,640|26,501| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||119,580|94,944|-|214,524|252,506| ||||||| ||24,198|184|-|24,382|24,054| ||78,416|62,902|-|141,318|124,749| ||-|-|-|-|-| ||242|46,520|-|46,762|25,309| ||102,856|109,606|-|212,462|174,112| ||||||| ||16,725|14,662
-|-|2,062|78,393| ||-|-|-|-|-| ||16,725|14,662
-|-|2,062|78,393| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||16,725|14,662
-|-|2,062|78,393| ||||||| ||31,446|151,052|-|182,498|104,105| ||15,480|15,480
-||-|| ||63,650|120,910|-|184,561|182,498| ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||986|74,216|-|75,201|121,704| |||-|-|-|-|-| |||-
|-
|-
|-
|-| |||~~986~~|~~74,216~~|~~-~~|~~75,201~~|121,704| |||||||| |||-|-|-|-|-| |||-|1,500|-|1,500|40,993| |||-|-|-|-|-| |||63,036
|45,195
|-
|108,231
|22,592| |||~~63,036~~|~~46,695~~|~~-~~|~~109,731~~|63,586| |||||||| |||372|-|-|372|2,791| |||||||| |||~~62,664~~|~~46,695~~|~~-~~|~~109,359~~|60,795| |||||||| |||~~63,650~~|~~120,910~~|~~**-**~~|~~184,561~~|182,498| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||63,650|120,910|-|184,561|182,498| |||||||| |||-||-|-|-| ||||120,910||120,910|151,052| |||63,650||-|63,650|31,446| ||||||-
|| |||~~63,650~~|~~120,910~~|~~-~~|~~184,561~~|182,498| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||Sarah Cockburn-Price,
Chairman||28/01/2026| |||||David Cockburn-Price,
Treasurer||28/01/2026| CC17a (Excel) 30/01/2026 2 **Section C Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with*  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland • and with* (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.*  - -Tick as appropriate ## **1.2 Going concern** ## _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. Not applicable Not applicable Not applicable ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. > Yes*  * -Tick as appropriate No* ## _**Please disclose:**_ _**(i) the nature of the change in accounting policy;**_ Not applicable CC17a (Excel) 30/01/2026 3 |**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
~~**_and_**~~|Not applicable| |---|---| |**_(iii) the amount of the adjustment for each line affected in_**
**_the current period, each prior period presented and the_**
**_aggregate amount of the adjustment relating to periods_**
**_before those presented, 3.44 FRS 102 SORP._**|Not applicable| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* * -Tick as appropriate No*  ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of any changes;_**|Not applicable| |**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|Not applicable| |**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|Not applicable| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes* * -Tick as appropriate No*  ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of the prior period error;_**|Not applicable| |**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|Not applicable| |**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|Not applicable| CC17a (Excel) 30/01/2026 4 ## **Section C Notes to the accounts** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change Not applicable in accounting policy** ## _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** ## _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ CC17a (Excel) 30/01/2026 5 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** ## **2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| |**2.4 ASSETS**
£100
**Intangible fixed assets**
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
**Volunteer help**
These are capitalised if they can be used for more than one year, and cost at least
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**|**2.4 ASSETS**
£100
**Intangible fixed assets**
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
**Volunteer help**
These are capitalised if they can be used for more than one year, and cost at least
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---|---| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||or are significant/importa
Yes
No
N/a||| ||£100|||| |||||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |**Heritage assets**
**Current asset**
**investments**
The charity has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** ## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
62,921 - - 62,921 57,202
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government /
councils / businesses
703 94,944 - 95,647 168,588
Membership subscriptions and sponsorships
which are in substance donations
317 - - 317 215
Donated goods, facilities and services
- - - - -
Other
- - - -
**Total** 63,940 94,944 - 158,884 226,005
Payments for holiday clubs, youth outreach
work and use of our Youth Hub
55,640 - - 55,640 26,501
- - - - -
- - - - -
Other
- - - - -
**Total** 55,640 - - 55,640 26,501
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other
- - - - -
**Total**
- - - - -
119,580 94,944-214,524 252,506
**Other information:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**| |---|---|---|---|---|---|---| ||Donations and gifts|62,921|-|-|62,921|57,202| ||
Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government /
councils / businesses|703|94,944|-|95,647|168,588| ||Membership subscriptions and sponsorships
which are in substance donations|317|-|-|317|215| ||Donated goods, facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|63,940|94,944|-|158,884|226,005| |||||||| ||Payments for holiday clubs, youth outreach
work and use of our Youth Hub|55,640|-|-|55,640|26,501| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|55,640|-|-|55,640|26,501| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-|-|-|-|-| ||
Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|-|-|-|-|-| ||
Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-| ||
Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||119,580|94,944|-|214,524|252,506| |||||||| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||A range of restricted funds received from Borough & County
Councils and other organisations - see note 27.2||||| |**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||N/a||||| |||||||| |||N/a||||| CC17a (Excel) 30/01/2026 9 **Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)** In both years, we made significant claims in drawing down the UK Shared Prosperity Fund grant we were awarded (FY25 £50,769; FY24 £129,851) and we received grants of £26,450 from the Youth Music Foundation, £10,314 from Sport England, £4,000 from BPRCVS and £3,000 from the Police & Crime Commissioner (all restricted). No other grants ≥ £3,000 were received in FY25. Our largest donation was a total of £57,000 (prior year £57,000) from David & Sarah Cockburn-Price who, as well as acting as unpaid Trustees, provided a range of business services including accounting, administration, business development, and raising funds through grant applications and other methods. The value of these services was reliably measured as per our accounting policy. CC17a (Excel) 30/01/2026 10 **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants that_**
**_have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**£**
**Description**|**This year**
**£**
**Description**|**This year**
**£**
**Description**| |---|---|---|---| ||Levelling Up Funding - UK Shared Prosperity Fund||50,759| ||||-| ||||-| ||||-| ||**Total**
**Description**||50,759| ||||**Last year**
**£**| ||Levelling Up Funding - UK Shared Prosperity Fund||129,851| ||||-| ||||-| ||||-| ||**Total** 129,851
**Thisyear**
**Lastyear**||129,851| ||None|None|| ||**Thisyear**
**Lastyear**||| ||None|None|| CC17a (Excel) 30/01/2026 11 ## **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**Use of property**
**Other**
**Services provided**|**Thisyear**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||57,183|57,000| |||-|-| |||-|-| |||57,183|57,000| ||||| |||**Lastyear**|| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|As per Note 2.2, donated services and facilities
are included in the SOFA when received at their
value to the charity provided the value can be
measured reliably.|As per Note 2.2, donated services and
facilities are included in the SOFA when
received at their value to the charity provided
the value can be measured reliably.|| |**Please provide details of any unfulfilled**
**conditions and other contingencies**
**attaching to resources from donated**
**goods and services not recognised in**
**income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||| ||
None|N/a|| ||||| ||CYAG benefits from a wide range of volunteering
efforts and contributions which are not recorded
in the account|
CYAG benefits from a wide range of
volunteering efforts and contributions which
are not recorded in the account|| CC17a (Excel) 30/01/2026 12 ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**| |---|---|---|---|---|---|---|---|---| |Incurred seeking donations|-|-|-|-|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|24,089|-|-|24,089|24,000|-|-|24,000| |Operating membership schemes and
social lotteries|-|-|-|-|-|-|-|-| |Staging fundraising events|-|-|-|-|-|-|-|-| |Fundraising agents|-|-|-|-|-|-|-|-| |Advertising, marketing, direct mail,
website development & maintenance,
andpublicity|109|184|-|293|30|24|-|54| |Start up costs incurred in generating
new source of future income|-|-|-|-|-|-|-|-| |Database development costs|-|-|-|-|-|-|-|-| |Other trading activities|-|-|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|24,198|184|-|24,382|24,030|24|-|24,054| |**Expenditure on charitable activities:**||||||||| |Fees paid to activity providers,
equipment purchased to support those
activities, and payments to employed &
self-employed staff|22,286
|47,349|-|69,635|16,293|28,948|-|45,241| |Property costs - CYAG Youth Hub
operation|3,271|14,799|-|18,070|4,708|19,839|-|24,547| |Overheads - accounting, insurance,
phones,safeguarding& admin|52,859|753|-|53,612|50,391|4,570|-|54,961| ||-|-|-|-|-|-|-|-| |**Total expenditure on charitable**
**activities**|78,416|62,902|-|141,318|71,392|53,357|-|124,749| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| |Interest paid/(earned)|- 871|-|-|- 871|- 2,287|-|-|- 2,287| |Depreciation
|1,113|46,520|-|47,633|946|26,650|-|27,596| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**TOTAL EXPENDITURE**
**Total other expenditure**|242|46,520|-|46,762|- 1,340|26,650|-|25,309| ||102,856|109,606|-|212,462|94,082|80,030|-|174,112| |**Analysis of expenditure on charitable activities**
**Other information:**||||||||| ||**Thisyear**||||**Lastyear**|||| **This year** **Last year** CC17a (Excel) 30/01/2026 13 |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**| |---|---|---|---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Various activities, none of which are
individuallymaterial|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |||||||||| CC17a (Excel) 30/01/2026 14 ## **Section C Notes to the accounts (cont)** ## **Note 7 Extraordinary items** ## _**Please explain the nature of each extraordinary item occurring in the period.**_ |**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary item**|**Description**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
- -|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
- -| |---|---|---|---| ||None|-|-| ||||| |||-|-| |||-|-| |||-|-| ||||| |||-|-| ||**s**|-|-| CC17a (Excel) 30/01/2026 15 ## **Section C Notes to the accounts** ## **Note 8 Funds received as agent** ## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_ |||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---|---|---|---|---|---| |**Description/name of party**|**Related**
**party (Yes or**
**No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**| |||**£**|**£**|**£**|**£**|**£**|**£**| |None||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |**Total**||-
|-|-|-|-|-| ## _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_ |**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---| ||**Thisyear**|**Lastyear**| ||**£**|**£**| |None|-|-| ||-|-| ||-|-| ||-|-| ||-|-| |**Total**|-|-| CC17a (Excel) 30/01/2026 16 ## **Section C Notes to the accounts** ## **Note 9 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ **N/a** ## **This year** |**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**| |---|---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**|**(Describe method)**| |Governance|-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |Other|-|-|-|-|-|| |**Total**|-|-|-|-|-|| ## **Last year** |**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**| |---|---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**|**(Describe method)**| |Governance|-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |Other|-|-|-|-|-|| |**Total**|-|-|-|-|-|| _**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ CC17a (Excel) 30/01/2026 17 ## **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Note 10 Details of certain items of expenditure**
**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing was_**
**_paid please enter '0' in the appropriate box(es)._**
**10.1 Fees for examination of the accounts**||| |---|---|---| |**Other fees (for example: financial advice, consultancy, accountancy services) paid to**
**the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| ||330|300| ||-|-| ||-|-| ||-|-| CC17a (Excel) 30/01/2026 18 **Section C Notes to the accounts (cont)** **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_ ## **11.1 Staff Costs** |**This year:**
**Last year:**
**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||35,851|24,129| ||121|-| ||702|345| ||-|-| ||36,674|24,474| |||| ||N/a|| |||| ||N/a|| _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ |**_'true' in the box provided._**||| |---|---|---| |**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**|**TRUE**|| |||| |**Band**|**Number of employees**|| ||**Thisyear**|**Lastyear**| |**£60,000 to £69,999**|-|-| |**£70,000 to £79,999**|-|-| |**£80,000 to £89,999**|-|-| |**£90,000 to £99,999**|-|-| |**£100,000 to £109,999**|-|-| |||| |**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees, see**
**Note 28.**||| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||**£Nil**|**£Nil**| |**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**|**Last year**
**Number**| |---|---|---|---| ||**Fundraising**|-|-| ||**Charitable Activities**|1|1| ||**Governance -trustees**|4|4| ||**Other**|-|-| CC17a (Excel) 30/01/2026 19 **Total** 5 5 _Note that CYAG operates using a small number of trustees and employee(s) (as set out above) and a group of paid and unpaid volunteers_ ## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ |**This year**
**Last year**
**This year**
**Last year**
**_Please complete if any redundancy or termination payment is made_**
**Please state the amount of the payment (or value of any waiver of a**
**right to an asset)**
**Please explain the nature of the payment**
**Please state the legal authority or reason**
**for making the payment**
**11.4 Redundancy payments**|**This year**|None|None| |---|---|---|---| ||**Last year**|None|| ||||| ||**This year**
|N/a|| ||**Last year**|N/a|| ||||| |||**Thisyear**|**Lastyear**| |||**£**
-
|**£**
-| |||**_in the period._**|| |**The nature of the payment (cash, asset**
**etc.)**
**Total amount of payment**
**The extent of redundancy funding at the balance sheet date**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**
-|**£**
-| |||| |||| |||| ||**Thisyear**|**Lastyear**| ||**£**
-|**£**
-| CC17a (Excel) 30/01/2026 20 ## **Please state the accounting policy for any redundancy or termination payments** CC17a (Excel) 30/01/2026 21 ## **Section C Notes to the accounts (cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** ## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ |**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**
**Amount of contributions recognised in the SOFA as an expense**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||702|345| |||| ||Our employee worked on
charitable activities with
young people supported by
mainly restricted funds|


Our employee worked
solely on charitable
activities with young
people and was funded
by unrestricted funds| ## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that although the** N/a **scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different** ## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity** N/a **can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details** **Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details** CC17a (Excel) 30/01/2026 22 **Section C Notes to the accounts (cont)** ## **Note 13 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **This year:** ## **13.1 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**
~~**_Various activities but none are_**~~|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**
|**Total**
| |---|---|---|---|---| ||||~~**£**~~|~~**£**~~| |~~**_,_**~~
**_individually material and all are of_**
**_the nature of fees paid for_**
**_services/facilities provided rather_**
**_thangrants_**|-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| |**_Total_**|**-**|**-**|**-**|**-**| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.2 Grants made to institutions** |**13.2 Grants made to institutions**|**13.2 Grants made to institutions**||| |---|---|---|---| |**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**||**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**| |||**_No_**|**_Provide details_**
**_below_**| ||||| |**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|||**-**| ||||-| ||||-| ## **Last year:** |**Last year:**|**Last year:**|**Last year:**|**Last year:**|**Last year:**| |---|---|---|---|---| |**13.3 Analysis ofgrantspaid(included in cost of charitable activities)**||||| |**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**
**£**|**Total**
**£**| CC17a (Excel) 30/01/2026 23 |Activityorproject 1|-|-|-|**-**| |---|---|---|---|---| |Activityorproject 2|-|-|-|**-**| |Activityorproject 3|-|-|-|**-**| |Activityorproject 4|-|-|-|**-**| |**_Total_**|**-**|**-**|**-**|**-**| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.4 Grants made to institutions** |**13.4 Grants made to institutions**||| |---|---|---| |**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**| ||**_No_**|**_Provide details_**
**_below_**| |**Names of institution**|**Purpose**|**Total amount of**
**grants paid £**| |---|---|---| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**||**-**| |||-| |||-| CC17a (Excel) 30/01/2026 24 ## **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ ## **14.1 Cost or valuation** |**14.1 Cost or valuation**|||||| |---|---|---|---|---|---| |**Freehold land &**
**buildings**
**Other land &**
**buildings**
**£**
**£**
At the beginning of the year
- 103,033
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
- 103,033
****Basis** _SL or RB (Straight Line_
_or Reducing Balance)_
SL
**** Rate**
life of 3 years
At beginning of the year
- 18,320
Disposals
- -
Depreciation
- 34,344
Impairment
- -
Transfers*
- -
At end of the year
- 52,664
Net book value at the beginning of the year
- 84,713
Net book value at the end of the year
- 50,369
**14.4 Impairment**
**_This year: Please provide a description of the events and circumstances that led_**
**_to the recognition or reversal of an impairment loss._**
**_Last year: Please provide a description of the events and circumstances that led_**
**_to the recognition or reversal of an impairment loss._**
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Charitable**
**activity**
**equipment**
**£**|**Fixtures, fittings**
**and office**
**equipment**
**£**|**Total**
**£**| ||-|103,033|26,056|26,336|155,425| ||-|-|1,131|-|1,131| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|103,033|27,187|26,336|156,556| ||||||| ||_SL or RB (Straight Line_
_or Reducing Balance)_|SL|SL|SL|| |||life of 3 years|life of 3 years|life of 3 years|| ||||||| ||-|18,320|8,414|6,988|33,722| ||-|-|-|-|-| ||-|34,344|5,519|7,770|47,633| ||-|-|-|-|-| ||-|-|-|-|-| ||-|52,664|13,933|14,758|81,355| ||||||| ||-|84,713|17,642|19,348|121,704| ||-|50,369|13,255|11,578|75,201| ||||||| ||||N/a||| ||||||| ||||N/a||| |**14.5 Revaluation**
**_the name of independent valuer, if applicable_**
**_the effective date of the revaluation_**
**_If an accounting policy of revaluation is adopted, please provide:_**|**This year**
**Last year**|**This year**
**Last year**| |---|---|---| |||| |||| CC17a (Excel) 30/01/2026 25 ## _**the methods applied and significant assumptions**_ _**the carrying amount that would have been recognised had the assets been**_ - - _**carried under the cost model.**_ ## **14.6 Other disclosures** |**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as security_**
**_for liabilities._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||-|-| ||-|-| ||-|-| _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ CC17a (Excel) 30/01/2026 26 **Section C Notes to the accounts (cont)** ## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ ## **15.1 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**| |---|---|---|---|---| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ## **15.2 Amortisation and impairments** |****Basis**
**** Rate**
At beginning of the year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Net book value at the beginning
of the year
Net book value at the end of the
year
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |---|---|---|---|---|---| ||||||| ||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -||||| ||-|-|-|-|| ||-|-|-|-|| ## **15.4 Accounting policy** _**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_ _**Policies for the recognition of any capital development**_ ## **15.5 Impairment** ## **This year:** CC17a (Excel) 30/01/2026 27 |**Last year:**
**15.6 Revaluation**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of an_**
**_impairment loss._**
**15.7 Other disclosures**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible assets._**
**_If an accounting policy of revaluation is adopted, please provide:_**
**_the carrying amount that would have been recognised had_**
**_the assets been carried under the cost model._**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of an_**
**_impairment loss._**
**This year**
**Last year**
**_the effective date of the revaluation_**
**_(iv) State the amount of research and development_**
**_expenditure recognised as expenditure in the year._**
**_(v) Please detail the headings in the SOFA in which a_**
**_charge for amortisation of intangible assets is included._**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_(vi) For any material intangible assets, please provide a_**
**_description, its carrying amount and any remaining_**
**_amortisation period._**
**_(i) If your intangible asset was acquired by way of grant,_**
**_provide value on initial recognition and carrying amount of_**
**_the asset._**
**_(ii) Details of the carrying amounts of any intangible_**
**_assets to which the charity has restricted title or that are_**
**_pledged as security for liabilities._**||| |---|---|---| |||| |||| ||**This year**|**Last year**| |||| |||| |||| |||| |||| |||| |||| |||| |||| |||| |||| - _The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ CC17a (Excel) 30/01/2026 28 **Section C Notes to the accounts (cont)** ## **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_ ## **16.1 General disclosures for all charities holding heritage assets** **(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.** **This year Last year** ## **16.2 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Net book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|**Heritage asset**
**2**
**£**|**Heritage asset**
**3**
**£**|**Heritage asset**
**4**
**£**|**Total**
**£**|**Total**
**£**| |---|---|---|---|---|---|---| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||Straight Line
("SL") or
Reducing
Balance

| |||||||~~(~~
~~)~~| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| CC17a (Excel) 30/01/2026 29 ## **16.5 Impairment** **This year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ **Last year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **16.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_ **This year Last year** ## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation** |Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**| |---|---|---|---| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)** **(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets.** **This year Last year** CC17a (Excel) 30/01/2026 30 **(iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.** ## **16.9 Five year summary of heritage assets transactions** ||**2015**|**2014**|**2013**|**2012**|**2011**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-||||| ||-||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| CC17a (Excel) 30/01/2026 31 **Section C Notes to the accounts (cont)** ## **Note 17 Investment assets** _**Please complete this note if the charity has any investment assets.**_ ## **17.1 Fixed assets investments (please provide for each class of investment)** |Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ***Please specify additions resulting from acquisitions through business combinations, if any.** _**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_ ## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.** ## **This year: Analysis of investments** |**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Other investments**
**Total**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**|||| |---|---|---|---| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-||| **Last year: Analysis of investments** **Cash or cash equivalents Listed investments** **Investment properties Social investments Other investments** **Total** **Grand total (Fair value at year end+Cost less impairment)** ||| |---|---| |**Fair value at year end**|**Cost less impairment**| |**£**|**£**| |-|-| |-|-| |-|-| |-|-| |-|-| |-|-| |-|| CC17a (Excel) 30/01/2026 32 ## **17.3 If your charity holds investment properties, please complete the following note:** |**17.5 Guarantees**
**This year £**
**Last year £**
- -
- -
- -
- -
- -
**This year £**
**Last year £**
- -
- -
- -
- -
**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**This year**
**Last year**
**Social investments**
**Other investments**
**£**
**£**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information)._**
**_Description_**
**Thisyear**
**Lastyear**
**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**
**Name of the entity or entities benefitting from those**
**guarantees**
**Please explain how the guarantee furthers the charity's aims**
**Thisyear**
**Lastyear**
-
-
-
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
-
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**
**Total**
-
-
**_Total_**
**_Description_**
-
**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or**
**disposal proceeds**
-
**17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
**Last year**
-
-
-
**This year**
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**
-
**_Total_**|**17.5 Guarantees**
**This year £**
**Last year £**
- -
- -
- -
- -
- -
**This year £**
**Last year £**
- -
- -
- -
- -
**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**This year**
**Last year**
**Social investments**
**Other investments**
**£**
**£**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information)._**
**_Description_**
**Thisyear**
**Lastyear**
**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**
**Name of the entity or entities benefitting from those**
**guarantees**
**Please explain how the guarantee furthers the charity's aims**
**Thisyear**
**Lastyear**
-
-
-
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
-
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**
**Total**
-
-
**_Total_**
**_Description_**
-
**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or**
**disposal proceeds**
-
**17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
**Last year**
-
-
-
**This year**
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**
-
**_Total_**|**17.5 Guarantees**
**This year £**
**Last year £**
- -
- -
- -
- -
- -
**This year £**
**Last year £**
- -
- -
- -
- -
**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**This year**
**Last year**
**Social investments**
**Other investments**
**£**
**£**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information)._**
**_Description_**
**Thisyear**
**Lastyear**
**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**
**Name of the entity or entities benefitting from those**
**guarantees**
**Please explain how the guarantee furthers the charity's aims**
**Thisyear**
**Lastyear**
-
-
-
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
-
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**
**Total**
-
-
**_Total_**
**_Description_**
-
**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or**
**disposal proceeds**
-
**17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
**Last year**
-
-
-
**This year**
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**
-
**_Total_**|**17.5 Guarantees**
**This year £**
**Last year £**
- -
- -
- -
- -
- -
**This year £**
**Last year £**
- -
- -
- -
- -
**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**This year**
**Last year**
**Social investments**
**Other investments**
**£**
**£**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information)._**
**_Description_**
**Thisyear**
**Lastyear**
**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**
**Name of the entity or entities benefitting from those**
**guarantees**
**Please explain how the guarantee furthers the charity's aims**
**Thisyear**
**Lastyear**
-
-
-
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
-
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**
**Total**
-
-
**_Total_**
**_Description_**
-
**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or**
**disposal proceeds**
-
**17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
**Last year**
-
-
-
**This year**
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**
-
**_Total_**|**17.5 Guarantees**
**This year £**
**Last year £**
- -
- -
- -
- -
- -
**This year £**
**Last year £**
- -
- -
- -
- -
**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**This year**
**Last year**
**Social investments**
**Other investments**
**£**
**£**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information)._**
**_Description_**
**Thisyear**
**Lastyear**
**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**
**Name of the entity or entities benefitting from those**
**guarantees**
**Please explain how the guarantee furthers the charity's aims**
**Thisyear**
**Lastyear**
-
-
-
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
-
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**
**Total**
-
-
**_Total_**
**_Description_**
-
**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or**
**disposal proceeds**
-
**17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
**Last year**
-
-
-
**This year**
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**
-
**_Total_**|**17.5 Guarantees**
**This year £**
**Last year £**
- -
- -
- -
- -
- -
**This year £**
**Last year £**
- -
- -
- -
- -
**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**This year**
**Last year**
**Social investments**
**Other investments**
**£**
**£**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information)._**
**_Description_**
**Thisyear**
**Lastyear**
**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**
**Name of the entity or entities benefitting from those**
**guarantees**
**Please explain how the guarantee furthers the charity's aims**
**Thisyear**
**Lastyear**
-
-
-
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
-
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**
**Total**
-
-
**_Total_**
**_Description_**
-
**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or**
**disposal proceeds**
-
**17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
**Last year**
-
-
-
**This year**
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**
-
**_Total_**| |---|---|---|---|---|---| |||**This year**|**Last year**||| |||**£**||**£**|| |||-||-|| |||-||-|| |||-||-|| |||-||-|| |||-||-|| |||-||-|| ||||||| |||**Thisyear**||**Lastyear**|| ||||||| ||||||| ||||||| |||||**This year £**
**Last year £**
- -
- -
- -
- -
- -
**This year £**
**Last year £**
- -
- -
- -
- -
**Last year**|| |||**_Description_**||**This year £**|**Last year £**| |||||-|-| |||||-|-| |||||-|-| |||||-|-| ||**_Total_**|||-|-| ||||||| |||**_Description_**||**This year £**|**Last year £**| |||||-|-| |||||-|-| |||||-|-| ||**_Total_**|||-|-| ||||||| |||**This year**||**Last year**|| CC17a (Excel) 30/01/2026 33 **Terms and conditions eg interest rate, security provided** **Value of any concessionary loans which have been committed but not taken up at the reporting date** **Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year** ## **17.7 Additional information** **This year Last year** **Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.** **For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.** **Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.** CC17a (Excel) 30/01/2026 34 **Section C Notes to the accounts (cont)** ## **Note 18 Stocks** ## _**Please complete this note if the charity holds any stock items**_ ## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.** |**activities.**|||||| |---|---|---|---|---|---| |**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**Work in**
**progress**
**18.2 Please specify the carrying amount of any**
**stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**This year**
**Last year**
**£**
**£**|**Stock**||**Donated goods**||**Work in**
**progress**| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| |||**This year**||**Last year**|| |||**£**||**£**|| ||||||| CC17a (Excel) 30/01/2026 35 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**||| |---|---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| ||-|25,480| ||1,500|15,514| ||-|-| ||1,500|40,993| ## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||500|1,500| ||-|-| ||-|-| ||~~500~~|~~1,500~~| CC17a (Excel) 30/01/2026 36 ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** ## _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security, including VAT**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||1,133|4,078|-|-| ||-|-|-|-| ||330|2,676|-|-| ||- 1,092|- 3,963|-|-| ||-|-|-|-| ||~~372~~|~~2,791~~|~~-~~|~~-~~| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ _**Please explain the reasons why income is deferred.**_ |**_come._**|| |---|---| |**This year**|**Last year**| |_N/a_|_Monies received in advance_
_for a holiday club that was_
_only partly complete at year-_
_end_| |**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||2,376|4,838| ||-|2,376| ||- 2,376|- 4,838| ||-|2,376| CC17a (Excel) 30/01/2026 37 ## **Section C Notes to the accounts (cont)** ## **Note 21 Provisions for liabilities and charges** _**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_ ## **21.1 Movements in recognised provisions and funding commitment during the period** |**21.2 Please provide:**
**- a brief description of any obligations on the balance**
**sheet and the expected amount and timing of**
**resulting payments;**
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**
**Balance at the end of the reporting period**
**Thisyear**
**Thisyear**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the start of the reporting period**|**21.2 Please provide:**
**- a brief description of any obligations on the balance**
**sheet and the expected amount and timing of**
**resulting payments;**
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**
**Balance at the end of the reporting period**
**Thisyear**
**Thisyear**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the start of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| |||~~-~~|~~-~~| |||**Lastyear**|| ||||| ||||| ||||| ||**Thisyear**|**Lastyear**|| ||||| ||||| ||||| CC17a (Excel) 30/01/2026 38 ## **Section C Notes to the accounts (cont)** ## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** |**22.1 Please provide information about the significance of**
**financial instruments (eg. debtors, creditors, investments etc)**
**to the charity's financial position or performance, for**
**example, the terms and conditions of loans or the use of**
**hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of**
**security, the carrying amount of the financial assets pledged**
**as security and the terms and conitions related to its pledge**
**should be given here.**|**This year**|**Last year**| |---|---|---| ||
_No financial instruments used or having_
_any effect. All debtors/creditors subject_
_to usual trading terms and due within_
_one year._|_No financial instruments used or_
_having any effect. All debtors/creditors_
_subject to usual trading terms and due_
_within one year._| |||| ||_N/a_|_N/a_| CC17a (Excel) 30/01/2026 39 **Section C Notes to the accounts (cont)** ## **Note 23 Contingent liabilities and contingent assets** ## **23.1 Contingent liabilities** **Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.** ## **This year** |**This year**
**their existence is remote.**|| |---|---| |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**| |**_None_**|| ||| ||| ||| ## **Last year** |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**| |---|---| |**_None_**|| ||| ||| ||| ## **23.2 Contingent assets** **Where the charity has contingent assets, please complete the following section when their existence is probable** ## **This year** **Description of item Estimate of financial effect None** ## **Last year** ## **Description of item Estimate of financial effect** **None** ## **23.4 Other disclosures for contingent assets and/or liabilities** **Please provide the following information where practicable:** **This year Last year** **Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact** CC17a (Excel) 30/01/2026 40 ## **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||108,231|22,592| ||-|-| ||~~108,231~~|~~22,592~~| CC17a (Excel) 30/01/2026 41 ## **Section C Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** |**25.1 Please provide details of the charity's**
**exposure to credit risk (the risk of incurring a loss**
**due to a debtor not paying what is owed) , liquidity**
**risk (the risk of not being able to meet short term**
**financial demands) and market risk (the risk that**
**the value of an investment will fall due to changes**
**in the market) arising from financial instruments to**
**which the charity is exposed at the end of the**
**reporting period and explain how the charity**
**manages those risks.**
**25.2 Please give details of the amount of change**
**in the fair value of basic financial instruments**
**(debtors, creditors, investments (see section 11,**
**FRS 102 SORP)) measured at fair value through the**
**SoFA that is attributable to changes in credit risk.**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**| |---|---|---| ||

No credit, liquidity or market risks|No credit, liquidity or market risks| |||| ||
None|N/a| CC17a (Excel) 30/01/2026 42 ## **Section C Notes to the accounts (cont)** ## **Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting**_ |**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**| |---|---|---| ||None|None| |||| |||| CC17a (Excel) 30/01/2026 43 **Section C Notes to the accounts (cont) Note 27 Charity funds 27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ ## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**Fund names**|**Type**
**PE, EE**
**R or U ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**|**Income**|**Expenditure**|**Transfers**|**Added to**
**Assets on**
**the Balance**
**Sheet**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**|**£**|| |Mobile floodlights|R|Fixed asset funded byColne Town Council|2,729||- 2,729||-|-| |Views database,iPads & Zoom|R|Fixed asset funded by Colne & District Area
Committee of Pendle Borough Council|2,327||- 1,100|||1,227| |Youth Centre signage|R|Fixed asset funded by Colne & District Area
Committee of Pendle Borough Council|1,583||- 792|||792| |Minibus & mower|R|Fixed asset funded byPolice & Crime Commissioner|8,384||- 1,596|||6,787| |Minibus & mower|R|Fixed asset funded byColne Town Council|8,384||- 1,596|||6,787| |Minibus & kit for activities|R|Fixed asset funded byLancashire CountyCouncil|180||- 120|||60| |Communityfood support|R|Revenuegrant from Lancashire CountyCouncil|2,982||- 118|||2,864| |Views licence extensions &
training|R|Revenuegrant from Pendle Borough Council||||||| |UKSPF|R|Fixed assets and revenue expenditure funded by the
LevellingUpShared ProsperityFund|111,664|50,769|- 89,016|- 15,104||58,313| |Music Studio|R|Fixed asset funded by Colne & District Area
Committee of Pendle Borough Council|4,469|-|- 1,115|||3,353| |Extra HolidayClubs|R|Revenuegrant from Police & Crime Commissioner|7,175|-|- 1,661|||5,513| |Resources for Youth Clubs|R|Revenuegrant from Lancashire CountyCouncil|800||- 800|||-| |Footballs,First Aid & Craft Kit|R|Revenue grant from Colne & District Area Committee
of Pendle Borough Council|
375|||- 375||-| |Summer CommunityFund|R|Revenuegrant from Police & Crime Commissioner||3,000|- 3,000|||-| |ICB funded cookerycourses|R|Revenuegrant from BPRCVS||4,000|- 4,000|||-| |Hiking/ Weekend Wanderers|R|Revenuegrant from Sport England||10,314|-|||10,314| |Branded CYAG kit|R|Revenuegrant from Pendle Borough Council||412|- 412|||-| |SoundHouse Music Project|R|Revenuegrant from Youth Music Foundation||26,450|- 1,551|||24,899| |||||||||| CC17a (Excel) 30/01/2026 44 |**Sub-total**|||**151,052**|**94,944**|**- 109,606**|**- 15,480**|**-**|**120,910**| |---|---|---|---|---|---|---|---|---| |||||||||| |~~Services provided, various~~
grants, ad hoc donations, young
people's subscriptions and
overheads|U||31,446|119,580|- 102,856|15,480||63,650| |||||||||| |**_Other funds_**|**N/a**|**N/a**||||||| |**Total Funds**|||**182,498**
|**214,524**|**- 212,462**|**-**|**-**|**184,561**| CC17a (Excel) 30/01/2026 45 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE,**
**EE R or**
**U ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Added to**
**Assets on**
**the Balance**
**Sheet**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |Mobile floodlights|R|Fixed asset funded byColne Town Council|5,457||- 2,729||-|2,729| |Views database,iPads & Zoom|R|Fixed asset funded by Colne & District Area
Committee of Pendle Borough Council|3,781||- 1,454|||2,327| |Kit for activities|R|Multiple focussed revenue grants from Colne &
District Area Committee of Pendle Borough
Council|
26||- 26||-|-| |Youth Centre signage|R|Fixed asset funded by Colne & District Area
Committee of Pendle Borough Council|2,375||- 792|||1,583| |Minibus & mower|R|Fixed asset funded by Police & Crime
Commissioner|9,751||- 2,659||1,291|8,384| |Minibus & mower|R|Fixed asset funded byColne Town Council|9,751||- 2,659||1,291|8,384| |Minibus & kit for activities|R|Fixed asset funded by Lancashire County
Council
~~Revenue grant from Lancashire County~~|440||- 259|||180| |Communityfood support|R|
Council|3,000||- 18|||2,982| |UKSPF|R|Fixed assets and revenue expenditure funded
bythe LevellingUpShared ProsperityFund
y|30,751|129,851|- 94,115|17,059|28,118|111,664| |Music Studio|R|Committee of Pendle Borough Council
~~g~~
~~y~~||4,469|- 2,624||2,624|4,469| |Forest School|R|Council||300|- 300|||-| |Outdoor raised beds|R|Revenue grant from Lancashire County
Council||730|- 730|||-| |Extra HolidayClubs|R|Revenue grant from Police & Crime
Commissioner||10,000|- 2,825|||7,175| CC17a (Excel) 30/01/2026 46 |Forest School|R|Fixed asset funded by Colne & District Area
Committee of Pendle Borough Council||414|- 414|||-| |---|---|---|---|---|---|---|---|---| |Orchard,initial cost|R|Fixed asset funded by Green Spaces Team at
Pendle Borough Council||603|- 603|||-| |Tree surgery/repairs|R|Revenue grant from Lancashire County
Council||650|- 650|||-| |Resources for Youth Clubs|R|Revenue grant from Lancashire County
Council||800|-|||800| |Martial Arts kit|R|Revenue grant from Colne & District Area
Committee of Pendle Borough Council||500|- 500|||-| |Footballs,First Aid & Craft Kit|R|Revenue grant from Colne & District Area
Committee of Pendle Borough Council||375|- 375||375|375| |||||||||| |**Sub-total**|||**65,332**|**148,692**|**- 113,730**|**17,059**|**33,699**|**151,052**| |||||||||| |Services provided, various
grants, ad hoc donations, young
people's subscriptions and
overheads|U||38,773|103,814|- 94,082|- 17,059|-|31,446| |||||||||| |**_Other funds_**|**N/a**|**N/a**||||||| |**Total Funds**|||~~**104,105**~~|~~**252,506**~~|~~**- 207,812**~~|~~**-**~~|~~**33,699**~~|~~**182,498**~~| CC17a (Excel) 30/01/2026 47 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** ## **This year** |**Thisyear**||| |---|---|---| ||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**| |Between unrestricted and
restricted funds|Unrestricted funds used to invest in delivering restricted projects|15,480| |Between endowment and
restricted funds||-| |Between endowment and
unrestricted funds||-| ## **Last year** |**Lastyear**||| |---|---|---| ||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**| |Between unrestricted and
restricted funds|Unrestricted funds used to invest in delivering restricted projects|17,059| |Between endowment and
restricted funds||-| |Between endowment and
unrestricted funds||-| ## **27.4 Designated funds** ## **This year** |**Thisyear**
**27.4 Designated funds**||| |---|---|---| |**Planned use**|**Purpose of the designation**|**Amount**| |N/a||| |||| |||| |**Lastyear**||| |**Planned use**|**Purpose of the designation**|**Amount**| |N/a||| |||| |||| CC17a (Excel) 30/01/2026 48 ## **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** ## **This year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **FALSE** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**|**£**|**£**|**£**| |Sarah Cockburn-Price|Board resolution|-|-|-|7,500|**7,500**| |David Cockburn-Price|Board resolution|-|-|-|7,500|**7,500**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| _**Please give details of why remuneration or other employment benefits were paid.**_ None of the Trustees are paid for their role as Trustees. Sarah & David Cockburn-Price provide a range of business services through their business services consultancy business including accounting, administration, business development, and raising funds through grant applications and other methods for the Charity. The value of these services received in FY25 was £72,000. As per the Board of Trustees resolution, they were paid a total of £15,000 and hence the amount donated was £57,000. _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ N/a ## **Last year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **TRUE** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ **Amounts paid or benefit value** CC17a (Excel) 30/01/2026 49 |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |---|---|---|---|---|---|---| |||**£**|**£**||**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ |**_enter "False"._**||| |---|---|---| |**No trustee expenses have been incurred (True or False)**||**TRUE**| |||| |**Type of expenses reimbursed**|**This year**|**Last year**| ||**£**|**£**| |**Travel**|-|-| |**Subsistence**|-|-| |**Accommodation**|-|-| |**Other (please specify):**|-|-| ||-|-| |**TOTAL**|-|-
| **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ ## **This year** **There have been no related party transactions in the reporting period (True or False)** **TRUE** CC17a (Excel) 30/01/2026 50 |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|**Amounts**
**written off**
**during**
**reporting**
**period**
| |---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**| |||||||| |||||||| |||||||| |||||||| _**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_ _**For any related party, please provide details of any guarantees given or received.**_ ## **Last year** |**Last year**|**Last year**|**Last year**|**Last year**|**Last year**|**Last year**||| |---|---|---|---|---|---|---|---| |**There have been no related party transactions in the reporting period (True or False)**||||||**TRUE**|| ||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**
| ||||**£**|**£**|**£**||**£**| ||||||||| ||||||||| ||||||||| ||||||||| _**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_ _**For any related party, please provide details of any guarantees given or received.**_ CC17a (Excel) 30/01/2026 51 **Section C Notes to the accounts (cont)** ## **Note 29 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** CC17a (Excel) 30/01/2026 52 **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** |**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**
**Responsibilities and**
**basis of report**|Charity Name
Colne Youth Action Group|Charity Name
Colne Youth Action Group|Charity Name
Colne Youth Action Group| |---|---|---|---| ||||| ||March 2025|**Charity no**
**(if any)**|1192629| ||||| ||CC17
(remember to include the page numbers of additional sheets)||| ||I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended**31/ 03 / 2025**.
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 Trust’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** I have completed my examination. I confirm that no material matters have - **examiner's statement** come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did 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. * _Please delete the words in the brackets if they do not apply._ **Date:** 28.1.26 **Signed:** **Name:** Jonathan Frank 1 **IER** **Relevant professional** Chartered Accountant **qualification(s) or body (if any):** **Address:** 20 Church Street Colne BB8 0LG ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . 2 **IER**