CIwity registration number." 1198652 Dartmouth Youth Group Annu￿ R¢port and Financi￿ Statements for the Year Ended 31 December 2025 Dartmouth Youth Group Contents (continued) Reference and Ad￿]nIstratIve Details Trustees. lieport 2to4 Statement of Tn￿ees, Responsibilities Indepeudent Exanjinevs Report Ststement of Financial Activities Balance Sheet Notes to the Financial Statetn¢nts 9t014 Dartmouth Youth Group Reference and Administrative Details Trustees Mrs Elizabeth Moseley Mrs Jane Williwns Mr5 Pamela Lewis My$ Donna Donoghue Mr Jonathan Hawkins 1198652 Charity Registration Number Prittcipal Offiee Darttnouth Youth Group & Community Hub Coronation House Coronation ParK North EmbaDktnent Dartsnouth tkvon TQ6 9RR Neil Carter Independent Examiner Page I Dartmouth Youth Group Trustees, Report The trustees present the annual report together with the fi[￿l¢la1 stateTnents of the ¢harity for th¢ year ended 31 December 2025. Objectives and activities Public bÉrtelli Activities undertaken to further lic benefit The trnstee5 confirni that th¢y have complied with the requirements of section 17 of the Charities Act 2011 to hav¢ due reoard to the public benefit guidance published by the Charity Commission for England and Wales. Acbievemellts And p¢rforman¢e Dartmouth Youth Group have managed to keep up the commitment of providing expeTI¢TLces to the young people of Damouth and 5Utrounding area5. Our acuvities this year included. . Panto in PlJTrnouth - Snow White and the Seven Dwarf5, . Three trips to the Flavel Cinema to watch Paddington in Peru, Lilo and Stitch and the Goonies . Trip to Prime Skate Patk in Plymouth * River Jumping and Crabbing with the H￿bour Office and Fish and Chips • Three Kayaking Sessions Seven evenings at the outdoor pool . Monthly Roller Disco at Leisure Center . christm￿ Paty at Roclthsh, sponsored by them. All this as well as our regular Youth Club evening continued on Tuesday night5. We remained in the Ivy Lane Center for Tuesday nights, althougb this building was sold by Dartmouth Tow) Council the new om￿tr kindly let us stsy. By the Su[n￿er we were spending most of our Tuesday nights either in Coronation Park or at the Open Air Pool. ITh September we needed to ￿0ve out of Ivy Lane, the Trustees made the decision to contitiue Tuesday nights at Dartmouth LeisuT¢ Center and although this meant extra expense the Trustees felt it was important to k¢ep contact and maintain rel&tions with our young people. At the Leisure Center we took over the hall alld played a variety of games including the occasional 5 a Side football match whilst continuing to provide food. All the events and offerings remain free to our young people. We are still committed to providing free food on a Tuesday night and are ￿ateful for the sUPPOrt we have received from Rockfish, The Wheelhouse and the Sportsman's in helping us achieve this. In March we made a presentation to Dartmollth Town Council and were successful in our Bid to become the next Tenants of the RNLI Hut in Coronation Park. We thank Dartsnouth Town Council for this display of supporting Young People in Dartmouth. We still have a very strong core of volunteers who are ¢ommitted to the Youth Group and remain our tnost valuable asset. The community of DaTtmouth continue to give us wonderfvl support. We have also had an amazing offer from the Hadley Trust who support under-privileged youngsters, whereby they comtnitted to paying the rent on the new Hub for the DYG up front for five year5, thu5 enabling us to be in a stronger position in obtaining the building. We are aware that moving towards occupying our new pre￿LiSeS on Coronation Park will mean fvrther con)miknent in tems of time and money. however we are excited for the fijture and having our new base. Page 2 Dartmouth Youth Group Trustees, Report (colltinued) Financial revieiv The ch81ity is at Present ill a fiuancially stabl¢ position and]w sufficient reserves. However furtber fimdr8ising will need to be to acbieve ow ￿tllre goal of securing the RNLI buildino forthe next tell years. The accowrts present an unusually favorable repTesentatiou of our fiwcial ststus. The cash figure of £60,337 illcludes an advance pa)ment njade by The Kadley of ￿8,025 to cover the payment of 5 years of Tental which w&8 paid to Darttlloutb Cowcil in April 2026 after w¢ had tsken over the new building. As a resuli tbis payment ]￿ been allocated to Restricted Funds. Effectively. the free c&%]J atyear end was £22,312 (£60,337 less £38,025). The op¢rdting loss for the year for the UDrestricted Fuuds was £1 1,234, &8 5howll on page 15 of the acctrunts. Structur4 £overn4Dce and nvdnagemettt FiTxall¢ial instruments Ob}e¢tives &ndpolitiaY The cknity's actÉvitieg eKpose it to anvmber of fjnaDcial risks 3fA¢luding ¢redit Iisk flow risk atLd liquidity Iisk The use of financial deriydtives i5 governed by tbe charity's po]icies approved by the board of tti]ste&%. which provide written principles on the use of finkucial derivatives to manage these risks. The c}￿rity does not use derivalive 5nancial iostiumeuts for sp¢¢ulativ¢ pU￿ose Cqshjlow risk The charity's a¢tiNryties ¥Apose it Ptirnarily to the fjnanci21 risks of chauges in foreign curr¢llcy ex¢h8nge rates alld interest rates. The ch￿lty uses foreign &YcknaDge forW￿d colltracts and interest rate Swap Con1￿Cts to heLtre these exposures. Jllterest bearillg assets and ]iabiJitte5 are ]￿la at fixed rate to ¢nsure ¢ertainty of flows. Credtiriyk The cbarity's priucipal ftnancial wets are bank balances 8Ld trade and otherreceiwdbles, aud investyents. The ch￿ity'S credit iisk is prinwily attilutsble to its trade receivable5. The prese]tsd in the balance sheet are net of allowances for doubtfiA re¢eivables. An allowance for impairnent is ll￿de where ther¢ is identified loss event whicl based on previous &xperienc4 is evidence of a reduction in the recoverabi]ity of the £lows. The creclit risk on ]Iq￿Id fjJnd8 and derivative finallcial instn3rneLts is Jimitsd bxawe the cOunteryarti￿ bath witb higb ¢redit-Tatiugs &ssigu¢d by iot¢rnational credit-rating agencies. The charity h&% no sigllifi¢ant conc¢ntration of credit risk wipb exposure spread over a large nwnber of counterparties and customers. Liquidty r£sk In OTder to Ma￿ti]ll liquidity to ensure tbat sufficient fiwds are available for oEgoing operations and fits¢ developments, tELe clkTity uses aTDitr of long-terni aTLd sbort-tenn debt finance. Furtber det831s regarding ]iquidity risk can b¢ found in tbe Statement of accounting poJi¢ies iu the kn¢ial The annual ryort w&% approvedby tbe trllstees of tbe cknity on 18 August 2026 and signed on its bebalf by.. Page 3 Dartmouth Youth Group Trllstees, Report (continued) ¢th Mosel Dartmouth Youth Group Statement of Trustees, Responsibilities The trvstees are responsible for preP￿ill8 tbe tswtees, report and the finaucial ststements in ac￿rdanCe with the Unitsd Kingdom A¢couutmg StsLdards (UDited KirLgdorn Gellerally Acceptsd A£￿tiT￿g Practice) and applicable law and reg￿ationS. The law applicable to charities requires the trustees to prepoTr fiaancial statellLents for each financial year which give a true aDd fair view of the stat¢ of affairs of cljzrity 2nd of the iticoJJ]ing Tesources alld application of resources of the C]￿lty forthat period. Inprep￿illg these financial statements, the tsustees are required to." select suitable accoimting policies alldthen apply them consistently, observe the methods principles in the Charitie5 SORP. make judgements and e5timth tbat are reasonable aud pnLdent' stste whether applicable accounting standards bave been followe( subject to any mateIial deP￿]reS disclosed and explained in tbe financid statements,. aud Prepare the finaucial stateJnents or£ tbe going con¢ern basis unless it is inappropriate to pr&sme th2t the charity Mryll continue ill business. The ljwtees are rosponsLI)le for keeping proper accounting recor&8 tbat disclose Teasonable accuracy at auy time the financial positiou of tbe ¢I￿lty alld enable them to ￿S￿re that tbe fjllancial statements compty the Charitie5 Act 2011, the Charities (Accounts aod Reports) Regulations 2008. tud the provisions of the constitirtiorL Tr are also respoDsible for safeguarding the assets of the chtirity aud hence for taknug rwonable steps for tbe preveatioll and deteAion of fraud and other iTheguiariti.es. The ti￿tee5 Tespc*nsil)le for tbe mailltellan¢e arLd 3lltegTity of the C￿Porate 8Ld fjllallcial iDfonyHtion included on tbe ch￿l￿ble eompangs websits. Legslation rKoven]intr the preparation and dissewllnatro of financial statements Jnay differ from legslation in other jurisdictions. Approved by the trustees ofthe charity on 18 Auwst 2026 and signed on its be]￿f by.. ¢th N105cIJ.' Pag¢ 5 Dartmouth Youth Group Independent Examiner's Report to the trustees of Dartmouth Youth Group L Teport to the tusttes on my ￿￿illation of tbe accounts of Darttnouth Youth Group for tbe year ended 3 1 December 2025. Responsibilities ba515 of report As the clwity trustees of D2rttnouth Youth Group you aTe responsible for the preparation of tbe accouuts in accordance With the requirements of the CIwkti¢5 Act 2011 ('the Act.). I report in respect of D]y examinati¢)n of the Datttnouth Youth Group's accounts carried out Vllder section 145 of the 2011 Act aLd in carrying out my ekiwillation I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of tTrLe Act. I￿depe￿dellt examiner's ststement I have ¢oJnpleted my exaDinatioll. I confiT]n that no rnateri￿ matrers bave com¢ to my attejttion in coJ)neetion with tlLe exatDination gvillg tne cause to believe that ill any Illa￿lal resp¢ot.' l. acCol￿ting rewrds were not Icept in respect of Darttuouth Youtb Group as requiied by section 130 of th¢ 2. the accounts do not accord with thos¢ records" or 3. the accounts do not comply with the accounting requiremellts concerni￿￿￿ the form aud eoutent of accounts set out in the Clwities (Acoounts and Reports) Regulatiolls 2008 other tb8J] any requiiewent that the a¢¢ounts uive a 'true and fair which is not & matter consid¢red as part of an independent I have no concerns and have come across no othermatters ill connection with tbe exanjirntson to which attentiou should be drawn in this report in orderto enable a prop￿ understolldillg of the accounts to b¢ reached. Neil Carter ICAEW 18 August 2026 Page 6 Dartrnouth Youth Group Statement of Financial Ae(ivities for the Year Ended 31 Deeember 2025 Unrestricted fuuds R&stricted funds Total 2025 Note Ineome and Endowmellts from: Donations legacies Clwitable artivities 6.907 1.760 38.025 44.932 1,760 Total income 8.667 38,025 46,692 Expendithre oll: Raising funds Totsl expenditijre Net (wendinJre)fJncorue (19,901) (2.798) (22,699) (19,901 (2,798) ,699) (11,234) 35,227 23,993 Net movement in fimds (11234) 35227 23,993 Reconciliation of funds Totsl fjmds brougbt forward 33,761 3.189 38,416 R&8tricted fulld$ 36.950 Total fimd8 ¢aThied foThv8rd 13 22,527 Unrestricted funds 60,943 Total 2024 Note Ineome gnd Endowments from: Donations aud legacies CFLaXitable aCtI￿ticS 15,004 25,428 15.004 25,428 Total iaeome 40,432 40,432 Expejjditsre on: BJisiLg fjjnds Total exp¢ndtttwe (21,332) 12,583 123,9l5) (23.915) 16.Sl7 (21,332) (2,583) Net incOm￿(eX￿end1tyre) Netmovern￿t in fiuLds 19.100 ,583) 19.100 (2.583) 16.517 Reconciliation offullds Total fjJud8 brought fo￿￿rd Totsl caffied foTwaTd 14,661 5,772 20,433 36,950 13 33.761 3,189 All of the cbaTity's activities derive from continuing opentitsns thlliDg the above two periods. The fi]nds breakdown for 2024 ts sbowll in nots 13. The notes onpages 9 to 14 form all inte￿1 part of these finaacial statements. Page 7 Dartmouth Youth Group (Registration number: 1198652) Balance Sheet as at 31 December 2025 2025 2024 Note Fixed assets TangLThle assets 1,322 3,l58 Current assets Debtors Cash at baDk and iyj b&ad io 1,181 60,691 61,872 2,635 34,809 37,444 (3,652) Creditor5: Amounts fallitig due within one year 12 (2251 Net current assets 59,621 33,792 Net assets 60,943 36.950 Funds of the charity: Restricted income funds Restricted fullds 38,416 3.189 Unrestricted incorlle funds Unrestricted fJnds 22,527 33.761 Totsl funds 13 60,943 36,950 The ftttancial state]nents on pages 7 to 14 were approved by tbe trustees, and authorised for issue on 18 August 2026 and Si￿e￿ on their bebalf by. Ih fvlosclei, Mrs Jan¢ Wiiliallts The notes on p4es 9 to 14 forni an integral part of these financial statements. Pag¢ 8 Dartmouth Youth Group Notes to the Financial Statements for the Year Ended 31 December 2025 l Aeeounting policies Statement of compliance The financial statements have been prepartd in accordance with the Second edition of thc Charities Stste￿ent of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the UDlted Kingdom and Republic of Ireland IFRS 102) and the Charities Act 2011. B45is of preparatio Dartmouth Youth Group meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under th¢ historical cost convention with items reCo￿lsed at ¢ost or transaction value unless otherwise stated in the relevant note(s) to these accounts. Going concern The trustees consider that there are no rnateria] uncertainties about the charitys ability to continue as a go2ng concern. Income endowments Voluntary income including donatio]￿, gifts, legacies and gratjts that provide core fimding or are of a g¢neral nature is recogni5ed when the ¢harity h&5 entitlement to the income, it is probable that the income will be re¢eived and the amount can be measured with sufficiellt reliability. Df)naiions andlegtseies Donations and legacie5 are recognised on a re¢eivabl¢ basis when receipt is probable alld the amount ean be reliably rnea5ured. Expenditure All expenditure is recognÉsed once there is a legal or COllStrllctive obligation to that expenditure. 11 is probable settlement is required attd th¢ amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate sirnilar costs to that category. Where ¢osts Cal￿0t be directly attributed to particular headings they have been allocated on a basis consistent the use Of resources. with central staff costs allocated on the basis of time spent, and depreci2tiorA Charges allocated on the portion of the asset's use. Other 5UPPOrt costs are allocated based on the spread of staff costs. Raisingfunds These are costs incurred in attracting voluntary tncom¢, the management of investments and those incurred in trading activities that raise 5Jntts. Taxatlon The charity is ton$idered to pass the tests set out in Pardgraph I Schedule 6 of the Fillance Act 2010 and therefore it meets the definition of a ch3rEtable company for UK corpordtion t&x putposes. Accordin¥(ply, the charity is potentially exempt from taxation in respect of sncome or capital gains received within categories covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, 10 the extent that such income or gains are applied exclusively to charitable purposes. Page 9 Dartmouth Youth Group Notes to the Financial Statements for the Year Ended 31 Decetnber 2025 (continued) Tangible fixed asset5 Individual fixed assets costing £0.00 or more are initially record¢d at cost. less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreeiation and afflortisation Depreciation is provided on tangible fixed assets so a5 to write off the cost or valuation, less any estimated residual value, over their expected usefvl economi¢ life as follow5.. Trade debÉor5 Trade debtors are amounts due from customers for merchandise sold or services perfom)ed in the ordinary ¢ours¢ of business. Trade debtors are reco￿lsed initially at the transaction price. They are subsequently measured at amortised cost using the effective in(erest method, less provision for impairn]ent. A provision for the impaiment of trade debtors is established when there is objective evidence thai the charity will not be able to coll¢ct all amounts due aCCOTding to the original tenns of the receivables. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits. and other short-terni highly liquid investments thai are readily convertible to a known amount of cash and are subje¢t to an insi￿]fiCant risk of change in value. Trade creditors aTe obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as Cu￿ertt liabilities if the does not have an unconditional right, at the end of the reponing perioiL to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer %ttlement for ai least twelve months aft¢T the reporting dat¢, they are presented as non-current liabilities. are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Borrowings Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. tnterest-bearing bo￿owing5 are subsequently ca￿led at amortised cosL with the difference between the proce¢ds, net of transaction cost5. and the amount due on redemption being recognised as a charge to the Staternent of Financial Activities over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective iDterest method and is included in interest payable and similar charges. Borrowings are classified as current liabilitie$ unless the charity has an unconditional right to defer settleillent of the liabiliry for at least nvelve rnonih5 after the reporting date. Fund 51rueture Unrestricted income fLmds are general funds that are available for use at the trustees discretion in furtherdnce of the objectives of the charity. Page 10 Dartmouth Youth Group Notes to the Financial Statements for the Year Ended 31 December 2025 (¢ontinued) Restricted income fimds are those donated for use in a particular area or for specific PUTposes, the use of which is restricted to that area or purpose. 2 Income from donations and legacies Unrestricted funds General Restricted funds Total 2025 Total 2024 Donations and legacies; Donations from companies, trusts and similar proceed5 Donations from individuals Gift aid reclaimed 38,025 38,025 5,507 1.400 5,507 1.400 14.324 680 6,907 38,025 44,932 Donations for the year iticluded the followin0= 15.004 2025 2024 The Hadley Trust (Restricted) Individual Dtsnations D2rtsnouth Film Society Dart Rock Foundation 4 Paws Dog Walking Ribeye Limited Dartsnouth League of Friends Border Oak Dartmouth Town Council 38,025 5.507 1.020 160 2,624 130 50 100 600 5,000 4,000 2,000 44,892 14.i24 3 Income from charitable activities Unrestricted funds General Totsl 2025 Total 2024 1.760 1,760 25.428 Unrestricted runds General Total funds 1.760 1,760 Totsl for 2025 1,760 1,760 Totsl for 2024 25,428 25,428 Pagell Dartmouth Youth Group Notes to the Financial Staten)ents for the Year Ended 31 December 2025 (continued} 4 Expenditure on charitable activities Expenditure on Fund-rasing activities included the following.. 2025 2024 Roller Disco and Hall Hire Dartmollth Leisure Centre Pantomime OA Surf Club Duke of EdiDburgh Award Scheme Theatre Trips Portal Planquest Swim]ning Sea Kayaking Prime Skate Park prt Games Calshot Weekend Trampoline Trip Plymoutb Argyle Trip 3,160 2,570 1,454 1,281 1,052 855 2,775 1.076 1.099 673 445 170 150 36 99 372 10,075 941 1,075 11,846 17.512 S Support C05ts 2025 2024 Rent on INY Lane 1,764 2,227 6 Net incomiJ)glolltgoing resource5 Net incoming resources for the year includ¢'. 2025 2024 Depreciation of fLxed assets 1.835 1,842 7 Staff costs The agwgate payroll cost5 wer¢ as follows: 2025 2024 Staff costs durillg th¢ year were- Other staff costs 811 No employee received elljoluments of more than £60,000 during the year Page 12 Dartmouth Youth Group Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 8 Taxation The charity is a registered charity and is therefore exempt from tsxation. 9 Tangible fixed assets Furnithre and eqviprnent Computer equipment Totsl Cost At l January 2025 1,934 4,789 6,723 At 31 Decemb¢r 2025 1,934 4,789 6.723 DepreeiattOII At l January 2025 Charge for the year 2,395 1.197 3,566 1,835 638 At 31 December 2025 1,809 3,592 5.401 Net book value At 31 December 2025 125 1.197 1,322 At 31 December 2024 763 2,394 3,157 10 Debtors 2025 2024 Trad¢ debtors 1,181 2,635 I I CA$h and cash equivalerRts 2025 2024 C￿h at bank Other cash and cash equival¢nts 60,338 353 34,456 353 60,691 34,809 12 Creditors: amounts fglling due wlthin 04e year 2025 2024 Trade creditors 2251 3.652 Page 13 Dartmouth Youth Group Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 13 Funds Balance at 31 December 2025 Balante at I J8nu3ry 2025 Incoming resources Resources expended Unrestricted funds General 33,761 8,667 (19,901) 12,798} 22.527 Restricted funds 3.189 38.025 38,416 Total funds 36,950 46,692 22,699 60.943 Unrestricted funds Balance al 31 December 2024 Balance at I January 2024 Incoming resources Resources expended Unrestrieted fund5 General 14.661 40,432 (21.332) (2.583) 33,761 3,189 Restricted funds 5.772 Total fullds 20,433 36,950 Unrestricted funds Page 14 Dartmouth Youth Group Statement of FinanciaI Activities by fund for the Year Ended 31 December 2025 Total Total Unrestricted Unre5trieted Funds Funds 2025 2024 Income #Dd Endowments from: Donations and legacies Charitable activities 6,907 1,760 15.004 25,428 Total income 8,667 40,432 Expenditure on.. Raising fun g3,915 22,699) (2i,915) Net income 23,993 16,517 Net movement in fi￿dS 23,993 16.517 Recolleiliation offunds Total fimds brought fon￿rd Total fitnds ￿Tied forFord 36,950 20,433 60,943 36,950 This page does not forn part of the Sta￿tOry fjnaJcia] statements. Page 17 Dartmouth Youth Group Detailed Statelllent of Finan¢ial Activities for the Year Ended 31 December 2025 (continued) Total 2025 Total 2024 Donulions legoeies Appeals and donations Gift Aid tax reclaimed Tru5t5 and foundations 5,507 1,400 38,025 14,324 680 44.932 15,004 Charitttble activities Grants - other agencies 1,760 1.760 25,428 25,428 Raisingfunds FundraiSlDg costs Fundraising costs Other fundtaising costs Staff training Sundry expenses lient (1,256) (16,256) {1,386) (11,8471 (2,798) (484) (362> (2,227) 1275) (1,764) (252) (1,274) Insurance Building repairs Depreciation of plant and machinery Depreciation of plant aDd machinery Volunteer expenses Telephone and fax Computer software and inaintenance costs Printing, postsge alld stationery {1,197) (645) (311) {1,835) (811) (156) {230) 138) {22.699 23,915 This page does not forni part of the statutory finatttial staternents. Page 18