2024-03-31-accounts

The Charity Registration Number is :_ 1199010 Vibe Charitable Incorporated Organisation Report and Accounts 31 March 2024

Vibe Charitable Incorporat•d Organlsation Report and a¢¢ounts for the year ended 31 March 2024 Contents Pag8 Charlty Inforrnatlon Trustees. Annual R•port statement of Trustees. responsibillties Independent Examinerfs Report 13 15 Funds Statements... Statement of Financial Actiwties 17 Staternent of total recognised garns and losses Movements in funds 17 18 Incorne and Expenditure account 19 Balance sheet Cash flow stat8m8nt Notes io the accounts 21 23

Vibe Charitable Incorporated Oryanlsatlon Trustees, Annual Report for the year ended 31 March 2024 The Trustees present their Report 8nd A¢¢ount$ for the year ended 31 Marth 2024. Reference and administratlve detsils The charity name. Tho legal nam4 of th8 charity i8'.- Vibe Charitab18 Incorporatad Oiganlsatk)n. The charty is also known by its operatiThJ name. ViÈe UK. The ¢harlty's areas operation and UK charitsble registratlon. The charity is registered in Englantj & Wales wth the Charity Commission in England & Wales ICCEWI vAth charty number 1199010. The ch8rsty does not operate In any overseaslurisdictions. Le9al$tructure of the charity The chaiity is wnstiluted a5 a Charitable IncorporatEd Organisation ICIOI in England & Wale5. The governing document of the Charity is the ¢onsti¢ution of the CIO as approved by the Charity Commlssion in England & Vvales ICCEWI . There are no restrictions Sn thè goveming documents on the operation of Ihe Charty or on ils inv8slment powers other than those irnposed by Charity Law. The trustees ar8 all individuals. The principal operatlng addre$$, lelophone number. ernail and web addresses of the charlty are:_ V03 Baltic Creative Campus 49 Jamalca Street. LwerFX)oI L1 OAH TelephDne' T 01516730500 Email Address.. [e-mail] Web address., vMw.vibeuk.org The Trustees lrt office on the date the report was approved were:. Mr O Cope Ms S Harri50n Ichasrl Dr K HenneS1 Mr J Owens The trustees who served as a trustee in the reporting perlod We￿ as shown above. and th8re were no th&nges during the year. or in the period beh¥een the year end and the approval of the accounts. At the Annual General Meetin9 all trustees retire as trustees, but are g1i9ibl8 for reappolntmènL All the trustees are also members of tha chaiity.

Wibe Charitable Incorporated Organlsatlon Trustees. Annual Report for the year ended 31 March 2024 Objects and activities of the charity The purposes of the charity as set out in its governlng document. Th8 objects of the CIO are to advance in life and help young people in particular bLSt not Ilmited lo those Iwing in Merseysid8 through.. Providing support and activities which develop their skills, capacities and capabilities to enable them to participat8 in society as mature and responsible individuals., Relieving unernployment., and Providing recreational and leisure ts.me actNily in the interests of social weware who have need by reason of their youth, dis8bility (both mental and physicall, poverty or social and economi¢ ¢ircvmstanc8S With a ew to improving the conditsons of lrfo of such persons. The main activities undertaken In relation to those purposes durlng the perlod and to further the charlty s purpose for the public benefit. For the initial six month$ of Ihis finan¢ial year Vibe CIO rernained dormant. The Board with the supwjrt of th8 SMT declded that the charity would begin trading on 1st October 2023. The transitson from Know518y Youth Mutual Ltd132240RI to Vibe CIO was cotnpletetj and supported by all involv8d. From October 2023 to March 2024, Vibe CIO began and d81iver8d its youth engagement Initiabves, empowering young people through the Targeted Outreach Provision in Halton, the Positive Vibes Programrne, in St Helens and the'me Time. programme for young carer5 in Knowsley. The L30 Youth Councll in Sefton Ènd the MAST youth Council in Liveipool engaged young leaders in impacfful cotnmunty projects along with the Outreach provision in Wirral. Wjbe CIO is 8xploring tha expansion ol our outdoor education offering and took significant steps toward our 2050 Net Zero Plan. ￿infOr¢ing our commi1rn8nt to sustainability. Through su¢cessful funding applications and partnerships with local councils an¢J community groups, we strengthened our financial health and deepened the reach of our RF4 strategy, furthering our mission to deliver meaningful, evidence-based youth work. Vibe CIO delivers across St Helens, Halton, Llverpool. Knowsley. Wirral and S8fton. having secured funding frotn local gov8rnmentS, POtiC8 forces, housing association5. schools, colleges, the NHS and national and k)cal funders including th8 National Lottery and the NCS Trust. The value of relationships is ¢entralised at the core of our slralegie5. Our relation5hlps framework IRF41 explores supportiry young people across four stages of relationships.. persona1. interpersonal, advocacy and community. We. through these experiences. went young people to report and have greater confidence, resilience, and improved wellbeing. We strive to ensur8 they can have an impact on their world and have the opportunity to develop essents'al life skills to support independent living.

Vibe Charitable Incorporated Organisation Trustees, Annual Report for the year ended 31 March 2024 Demographics 2023/24 Attendance and Delivery 1 158 Number of partlflPOTlts in contact 749 Number of Sessions 11 .00 Average number of contacts 3 570 Count of all attendances at sessions 2.255:45 s um of all hours of conta¢t ot 8e881on8 In report period. The short term and longer term aims and objectives and strategies for achieving these in the future and how the activities undertaken during the year contributed to the achlevement of the alms and obJe¢tlves. The trustees have had regard to the Charity Commission's guidan¢9 on public benefit in managing the activitles of the charity. strate Our Relationship Frarnework IRF41 is based on the simple idea that relalv)nships are both the means and the ends of youth work. It focuses not only on how youth work uses th8 ￿latiOnshIpS Ih8y ereate ¥￿th young people, i.e. relational practice, but also on the how or irnpact. Specifically. how youth work pra¢ti¢e enable$ young people to develop th81r ability to build, rnainlain and support positive ￿latiOnshIpS 8nd how and why this is a proxy for multiple other desired positive outcomes. These cover the range of desired outcomes for potential investors and p8rtners from avoiding criminality and exploitation to b$tter educational attainrntnt. positive mental health and developSno resilien￿. It includes ￿ferenCeS to research and practice that ultimately demonstrates that relationship o)rnpetence is essential to thrmng as a human.

Vibe Charltable Incorporated Organlsatlon Trustees. Annual Report for the year ended 31 March 2024 Personal Inter-per50nal Advocacy ommunity *¢ffbtWng The framework deflnes relationships across four slmplified concepts.. Self, Interpersonal, Advocacy, i.e. supporting others, relats'onships. and Community. RF4 establishes the variety of youth work. such a$ open access, targeted, detached, sehool-based and online. across two axis.. Ihe18vel of support for refleelion and the spontaneity of the delivery, and. importanuy, shows how th8 frarnework applies to all ol these and how they vitally inter-relate as a means to empower young people and enable them to grow into thriwng adults. strate ob'ectives VIBE CIO wll work with young p80ple. communits'es, partners and other key stakeholders to ensur8 Wè collectiv?ly address the need across the communities we work wth. In setting obje￿iveS and planning for activities, the Trustees have given due consid8ralion to general guidance published by the charity cornmission relating to public benefit. The Ch8rity'5 objectives are as follows.. 1. DelNery Deliver programmes that ale focused on relatlonshlps, adaptable. respowive, and of th8 highest quality, 8nsuring a dernc>nstrable impact on the personal and social d8V81opffl8llt of young people. Expand Vibe's offer acros5 the Liv8rpool City Region's six boroughs, ensuring access to meaningful a¢tivilies and opportunities. Develop a 1..2..1 off8r to provide tailored, individualized sUPPOrt to young pèople. Enhance and grow Vibe's outdoor provision, offering young people enrfchlng and restorative exp8rienc8s in nature.

Vibe Charitable Incorporated Organisation Trustees. Annual Report for the year ended 31 March 2024 2. Tralnln9 Deliver a theory-based, int8ractive, face-to-face trainin9 offer that ernpowers professionals working ￿1th young peop18 and parthers. Establish vibe as the 'go-to' organisation for improving relationships with and for young people. Create a skills d6velopmgnt prograrnm8 for profe5siona15 to increas8 th8ir ability Io 8ngagè 8ffactivoly with young people. . Develop and maintain an outstanding impact measurement framework to dermnstratg th8 effectiveness of our training and interventlons. 3. Thought Lead¢rshlp . Act as an agent for change in the youth sector, championing re5earchrflriven approaches to improve youth work. Promote and embed the RF4 framework to highlight its Value in building relatlOn5hip competence and delivering bgtter outcomes for young peo￿e. . sha￿ Vibe's insight5 and expertise in a way that is experience-based, easy to understand. and useful for youth work8rs. profgssionals, and pollcymakers. 4. Finaneial Growth and Sustalnablllty Secure more unr85tricied ¢haritable Inwme lo strengthen Wbe's financlal posillon and ensure long-terrn sustainability. . Enhance marketing efforts and put infrastruoture in plaoe to make donatlng to Vibe easier. Increasing community engagement and support. Build robust systems to support ongoing growth and delivery ol our rnis5ion. Strale ies and aCtI￿VIleS for achievin ob'ective5 The Trustees pl8n to achieve the above throLuh the following- 1.Dellvery Strategies & A¢dvltl•s'. Expand reglonal pr8s8nc8: Develop parthership5 With Ioc81 aulhorities, $chool$, and youth org8nisations across th8 Liverpool City Region's six boroughs. Utlllse our RF4 approach to help to develop the Vibe CIO offer across the localities and identify and rècruit looal champions to advocate for Vib8 in underserved communilie5. Marketing investment lo ensure the marketing of Vlbe CIO and Ils offer reflects the approach. Develop a 1:2:1 offer: Create bespoke support plans taSlored to Indmdual young people's needs, focusing on relationship building and personal d8veloprnent. Train staff in trauma-informed practice and m8ntoring 18chniqu85 to onsur8 high-quality, personalised support. Pilot the 1'.2.'1 model in onè tx)rough and Scale it b8sed evalualk?n. Enhance outdoor provision: Develop provision 8t Carr Mill, St Helens, including water sports activities that improv8 confidenc8. teamwork, and resilience. Develop the AAP offer with the DofE and other LCR Schools to dellver enrlcNng experiences fr>r young people locally. Develop the PVP programme alrgned with outdoor activities, encouraging young people to becorne informed custodians of their future.

Vibe Charitable Incorporated Organisation Trustees. Annual Report for the year ended 31 March 2024 2.Training Strategies & A¢tiviti¢$'. Develop a professional skllls offer: Create a structured curri¢ulum for professk)nals, focusing on RF4 principles. enga9ernent strategi85. and relationship competence. Organise training workshops for schools, social Ca￿ teams, and community organisations. Incorporate interactive activities lo ensure practical learning outcornes. Promote training.. Use digital marketing campaigns and case studies to highlight the benefits of Vib8'S training off8r. B￿lId partnerships with universitle5 arKI training providers to illclud8 Wibs's èxpèrtlsè in formal qualifications. Further establlsh Impact measurement 5y5te¥ns'. Explore the Ltse of the Views system to track the outcomes of IralnirvJ partldpants and refine programme3 based on feedback. Publish 8nnual reports showcasing th8 irnpacl of training on professionals and young ppople. 3.Thought Leadershlp S¢rat¢gig$ & AGtlvitle5- Promote RF4 fram¢work'. Publish case Studies and whit• papers demonstrallng h)w RF4 Imwoves relationshlp competence and outcomes for young peopl8. Develop a series of RF4-themed weblnars and events to engage stakeholders and encourage sector-wide adoption. Work with extemal evaluators Its validate RF4's impaet and credibility. Advocate for youth work innovation= Host roundtable dLsc¢Jssl￿s wfth youth sèctor leaders to Identify emerglng challenges and co.develop 501ution5. Contribute to national policy conversations around youth strategie5 and funding. Partner with academic institutions to support research on youth work Practices and sharg fsndings widely. 4.Financlal Growth and SustalnabllFty strategies & Actlvitl•s: Grow unrèstricted income- Develop fundraising campaigns. induding regular gimng appeals. Crowdfunding initiatives, and corporate partnerships. Offer tailored sponsorship p￿ageS to local businesses and philanthropists. Make giving easler: Launch a user-friendly online donation plafforrn. with options for one-time and recurring donations. Promote legacy giving opportunities through outreach to old8r audi8nc88. Rals• awaraness.. Use social rngdia. newsletters, and communlty events to share compelling stories about Vibg's irnpad on young people. Partn8rwth influencers and local media to amplify reach and engage a ￿￿er donor base. Monltorlng and evaluatlon Use the Vlèws system to track progress across all actiwties and measure the impact of prograrnmes. training, and a¢Jvocacy. Conduct quarterfy reviews with Trustees and SMT to ensu￿ alignment urith objectives and make data- informed adjustments as needed.

Vibe Charitable Incorporatgd Organisation Trustees, Annual Report for the year ended 31 March 2024 The main achievements and performance of the charity during the year. Demographics 2023/24 Attendance and Delivery 1 158 Number of participants in contact 749 Number ot Sessions 11 .00 Average numbei ot contacts 3 570 Count of all attend8nces at sessions 2.255:45 Sum of ali hour8 of Contact at sgsslons in réport period. Throughout 2023124. Vib8 CIO has expanded its r8ach across St Hel8ns, Halton. Wirral, Livorpool, Knowsley, and Sefton. Our focu5 on youth engagewnent. supported by local authorities. police, schools, and other partners, has driven positive out¢omes across a range of projects. The introduction of our Relationship Framework IRF41 has deep8n8d our impact, h81ping young peopl8 develop the essential relationship- building skills n8eded io thrive. The difference the charlty's perfomiance during the year has made to the beneficiaries of the charity and the degree to which they have bonofittod wlder society, demonstrating the signlficant charitable activilies undertaken in the year. Vibe CIO'S Key Events a¢r05s 2023-24

lntera¢t Halton

Vibe's Interact Programrne provldes a support group for children and young p8op18 affected by parental or siblings, substance use orland mental health problems. Youth Workers provide activity sessions in a safe environment in which young people can achieve respitè trom their home lile and just enjoy being a young personl Youth workers compassionately challenge negative behaviour offering support and advice whilst encouraging posits.ve ￿lationShIps. The young people work towards the Lord Derby Award and through youth voice shape a programme Ihal is focused on th8ir int8re5ts arml aspiratlOn5.

Vibe Charitable Incorporated Organisation Truslees. Annual Report for the year ended 31 March 2024 NHS Cad•ts This year, we're facilitated the Insplrlng Journey of young P80ple in our NHS Cadets programme! Thanks lo our partnership wth Witral Cornmunity Health & Care NHS Twst, young people across Knowsley and St Helens had the chance to dive into th8 incredibl8 world of the NHS. They've been exploring lust a few of the hundreds of Toles available. discoverin9 pathways that span from ands-on patient care to the behind-the-seenes technlcal and support rol8s that keep everything wnning srnoolhly. Seelng these young people grow in confidence as they pick up new skills and start thinking about a future in the NHS has been 8mazin9. Through mentorship and real-worlij experiences, Ihey're building the kind of life skills and aspirations that don't just open doors-they set Ji up a whole new vision for what's possible. We ¢ouldn't be prouder to I support them as they take thes8 first step5 toward careers that truly I make a difference, and we're excited to see there they go trom herel Positive VÈbe$ Programme IPVPI This year. we're incredibly proud of the Strides young people hav8 mad8 in OLJr Positive Vibes Programme IPVPI, funded by the Nats"onal Lottery Community Fund. Designed for young peopl aged 13 and up. PVP is all about offering a positive pathway lor th058 who rnight b8 al risk of getting dr8wn into difficult situations. Through this programme, we're able lo help them build the skills and r85ilience they need lo mak8 Posltive ¢hoices-¢hoices that can shape a brighleT future. At the heart ol PVP is Vibe's r8lationship framework, giving young people a safe, consistent support neiwork. With 1..1 mentoring and interaetive sessions on topics like'consequences of Choice" and 'Event-Mind Rea¢tion' IEMRI, theyre learning how lo navigate life's challeng85 and find their own d1￿ctIOn. We've seen young people d¢ve into training sessions lik8 Total Commitrnent Training ITCTI and relats'onships workshops, comSng away with ￿al. practical 8ki115 they can use every day. Wat¢hing them gain o)nfidenc8 and discover their potsntial is what makes PVP 50 special-and we Can't wait to see where these posilve ¥Abes take them nextl Structure, governance and management of the charity The methods usod to recruit and appoint new charity trustees. Recruiting and appoSnting new Trustees to the board Is a structured process to ensur8 candid8t85 align with Vib8 UK'S mission and needs. We would advertise Trustee vacanci8s through the charity's website and social media. The Board and SMT rnay also use their n8iworks or personal recommendations to identify potential ¢andidates. Interested partles would go through an application and inteNiew process, where theSr skills, experience and commitment to Vit)e UK and its goals ar8 8ss85S8d. Following this, the Board would select trustees based on th8ir fil and th8 appointrnent would be formally made at an annual me&ting or extraordinary Board meeting.

Vlbe Charltable Incorporated Organisation Trustees, Annual Report for the year ended 31 March 2024 The policies and pmcedures for the induction and training of trustees. The indu¢tion Includes an introductK)n to Vibe UICS mission, governance structure. financials, k8y poIici8S and legal r8spon$ibililies. Trustees rnay a150 receive training on topics such as fundraising, safeguarding and strategSc planning to ensure they are fully prepared for their Trustee role and ongoing training is provided to ensure Trustees stay updated on re18V8nt law5, bèst practi¢e$ and th8 charty'5 evolving n8ed5. Vibe UK will also draw on Trustees field ol expertise ¥vhen assignin9 specific areas of responslbllity. Regular evaluations help identify areas where additional support or development may be needed, ensuring Truste&s continue to contribute effectively lo Vibe UK'S success. Policies and procedures for the induction and trainlng of Trustees ensu[8 that n8w Trustees are well prepared to lulfil IheiF roles effectively. The Charitys oryanisatlonal structure. Th8 Board of Trustees are responsible for setting the strategic direction of the charity and the policy, planning and finances of the CIO, whi¢h is in conjunction with and undertaken by the Senior Management Team ISMTI. The Trustees Carry the umimate responsibility fvr the condud of Vibe CIO and for ensuring that the CIO satisfies its legal and conlraclual obligations. The SMT and Board meets every quarter to understand key changeslupdates and ensures the SMT and operations are delivering ogainst the contractual outcornes. The Board is independent from management The Chief Execudve Offi¢er and other senior managementpersonnel to whom day to day management Is delegated Paul 0gin5ky Chief Executive Officer Brian Rodgers Deputy Chief Executive Officer Setting pay and remuneration of key management personnel Vibe UK has a N&R INomination and Remuneration) subcornmitteg in place. mad8 up of Tru5t88S, tts 8nsur8 when setting pay and remuneration for k8y rnanaggrnent p8rsonnel, the process is ¢ondu¢ted wth a focus on transparen¢y, faimes5 and alignment wilh the Charity's financi81 resour￿$ and strategic goa15. The R850urces Director coniJuets a thorough r6view of compensation packages by benchmarking against industry standards considering f8Ctors such as the charily's size. complexity, and financial health including obtaining information frorn extemal sources which is then presented to the N&R subcommittee, who may gather Input from extemal compensation experts to ensure competitive and fair pay. Recommendations are made based on p8rformance appraisals. organisational needs and Ihe market rate$ for similar rol85, after which the Board formally approves the pay 51ruclure. Thi5 process 8n5ure5 that remuneration is set responsibly. maintaining a¢￿untabl[1tY and supporting Vibe UK'S long-tem) sustainability. 8ankers Unity Trust Bank. 4 Brindley Place, Birmingham, B1 2JB Adding Value Consultancy Limited, Bluecoat Chambers, College Lane, Liverpool, L13BZ Accountants

Vibe Charitable Incorporated Organisation Trustees, Annual Report for the year ended 31 March 2024 Flnanclal review The charity s flnancial position at the end of the year ended 31 March 2024 The financial positlon of the charity at 31 March 2024 and eomparatNe5 for the prior period, as rnore fully detailed in the accounts, can be summarised 85 follows:_ 2024 2023 Net income 308.361 Unrostrict8d Rgvenue Fun¢Js avai18ble for the general purposes of the charity Designated Revenue Funds Totsl Unrestrlcted Funds 39.809 100.000 139.809 Re5trided R8venue Funds 168,552 Total Funds 308,361 Financlal review of the posltlon at the reporting date, 31 March 2024 . During this finanaal year our total Incoming resources were £875.843, £201,440 of was restricted and £674,403 was unreslricled. Total resources expended were £567,482, resulting in a net Te50urce profil of £308,361. As stbted above, the operations of Know51ey Youth Mutual, including its a$sets. liabilities and staff Were transferred to the Charity, Vibe CIO (reg charity no. 11990101, 18aving nil res8rves at th8 end of the financial year. Accordin9ly these accounts r8pr8S8nt the results ol Vibe CIO for the six month perfod from Oetober 2023 to March 2024. Polleles on reserves. Vibe CIO'S Incoffle, Fn the main, comes from a number of eontracts that are not guaranteed in the medium terrn. The initial investment for the CIO was a donation from Knowsley Youth Mutual Ltd through novation. li is prudent therefore to ensure that there are sufficient reseNes to ensure that il an income stream is lost. the CIO 15 ab18 to operate in the short term. This allows the CIO to either Secure additional contractsllncome or to wind up the CIO in a manage way, taking into considerauon its obligations to the young people and empFoyee8. It is the long term intention of the Trustsès to ￿lId up our unrestricted reserves so that they represent the equivalent of six months, worth of runnlng expenses. It is also the intention of th8 trustees lo hold an addiuonal sum, equivalent to three rnonlhs, worth of restricted expenditure, in unrestricted reserves. It will take time to achleve thes8 objectives. Vlbe CIO'S average rnonthly total outgoings were circa £142.000 in (he final quarter of this year. If the d8cision is taken io ¥Mndup the CIO, then a pariod of four tnonths would be quired. This would allow for any alternatNe provision to be identified and young people lo be slgnposted. For 2024125 the desired reserve level is therefo￿ set at £190.000. 10

Vibe Charitable Incorporated Organisalion Trustees. Annual Report for the year ended 31 March 2024 Avallablllty and adequacy of assets ol ea¢h of the fiinds The board of trustees is satisfied thal the charrtys assets in each fund are availabl8 and adequate to fulfil its obligations in respect of 8ach fund. Significant events which have affe¢ted the financial porfomianco and the finan¢ial position. A5 this is the initial trading position of the CIO there is no b8nchmad( for use to sel this against. However, the prolected budget P0511ion for this financial year p05t transferring frorn Knowsley Youth Mutual Ltd. Has rneant we achieved the collective 'bal8nf*d budget, of over £1m. The major risks to which the Charity is exposed and reviews and systems to mitigate them. Vibe CIO operates in a dynamic envlronment, f8ang a variety of IT5ks that could impact its ability to deliver its mission. The Board of Trustees is responsible lor identifylng, assesslng, and miligatlng these risks, ensuiing the organisation remains iesilienl and prepared to address challenges. Below is an overview of the major risks. along with the r8wews and systems the Trustees have in plaoe to manage Ihem. 1. Flnan¢lal Risks Potential Risks.. Insufficient funding Of Cash flow issue5. including delays in grant payments. Ov8r-reliance on restricted funding streams. Increasing oper81ional ¢os¢s reduang net incoma. System$ 8 Procedures.. Rlsk Register: The twstees maintain a detailed risk register that identffjie5 financial risk¥, as¥i9ns ownership, and specifies mltigating actions le.g. diversifying income sources). Quarterly Flnan¢lal Review5.' A Finance Sub-committee reviews financial perfomiance, cash flow, and forecasts, ensuring adherence to budgets and addr8ssing any shortfalls. Business Continuity Plan IBCPI.. The BCP oudines actsons to Secu￿ emergency fundin9 01 redu expenditures during financial crises. Mltigatlon Exampl•- R8cruiting dedi¢81ed fjnance support IAdding Value) to ensure fiscal management. 2. Op8ratlonal Rlsks Potsntlal Rlsks- Disruption of core operations du& to unforeseen events le.g., natural ¢Jisasters or IT failures). Inability to deliver ¢ontra¢tual obligations. leading to reputational darnage or funding clawbacks. Systems & Procedures: Bu$lne$$ Continulty Plan18CPI.' Includes contingency meaSU￿S for operational disrupuons, such as remote working capabilities and al¢ernalive delivery models lor youth work. IT Security Measures: Regular backups, firewa115, and cyb8r-security training lor staff to minimi58 risks of data loss or breache5. Mitigation Example.. A pS10l test ol ￿mOte worfting systems to ensure conb'nuty of youth $gTvice deliv8ry rjuring unfores88n disruptions.

Vibe Charitable In¢orporated Organisation Trustees. Annual Report for the year ended 31 March 2024 3. Safeguarding Risks Potèntial Rlsks: Haim to young peO￿e due lo Inadequate safeguarding procedures or failufft to identityl￿POrt concems. Reputstsonal damag8 resulting from safeguarding incidents. Systems & Procedure$= Safeguardlng Pollcy and Procedures: Regularfy reviewed to allgn ￿ttl the latest legSslatfve ￿qu￿ementS and best practicgs. Training.. Mandatory safeguarding IrainirvJ for al staff and volunte8rs, with advan¢8d training for key personnel. Safeguardtng Sub.Committee'. Meet5 quarterty to r8V18W 5afegu8rdin9 incidents, rnonitor compliance, and re¢ommend irnprovemenls. Mltlgatlon Exampk.. A centralised safeguarding reportyrfj system to ensure timely and effective responses. 4. Compliance and Legal Risks Potential Risks.. Non-¢ompliance wth legal, contrdctual, or regulatory requirerngnts. Risk of GDPR breaches, resulllng in fines reputational damaga. Systems & Proeedures: Regular Legal Audlts.. Trustees ￿vIeW contracts and legal obligations annually to ensure eompllance. Dats Protection Pollcy. Regular staff trainino and the appoinlrnent of a Data Protection Officer IDPOI to oversee GDPR cornplianc8. . Quarterly Sub-commlttee Revl•ws= A Govemance Sub-committee rewews compllan¢e issues and escalates concems lo the full board. Mltlgatlon Example: Automated GDPR compllance tools for secure data management and reporting. 5. Strategic Rl$ks Potential Risks.. Misalignment between strategic objectives and availab￿ resou￿e3. Failu￿ to adapt to changing extemal factors le.g.. policy ehanges or economlc downturns). System$ & Pro¢edur8S: ' strategic Risk Assessment.- The board conducts an annual asse55ment of external and intemal risks tts strategic objectives. Scenario Plannlng.. Trustè89 8xplore different scenarios to anticipat8 risks and d8velop adapllv8 strategies. Mitl9ation Example= Investing in RF4 promotion to align wth government prioritw and a¢tract sustainable fundina. 6. Reputatlonal Rlsk$ Potential Risks: Negative pr65s or publlc perceptions of Vibe CIO'S operations. Poor delivery of services leading io stakeholder dissatisfaction. Systsms & Procedures: Crisis Communl¢atlon Plan.. Oulllnes steps lor rèsponding to raputat]onal crises. Including deslgnaled 5poke5per50ns and media strategies. * stakeholder Engagemènt Strategy.. Regular engagernent with fvnders, young people. and partners to maintsin trust and credibility. Mfjugatlon Example= Publishing impact reports and success stories to build wsitive narratNes around Vibe's work. 12

Vibe Charitable Incorporated Organisalion Trustees, Annual Report for the year ended 31 March 2024 Revlew Processe5 and Governance 1. Risk Register Maintenance.. The Trus18es ensure the risk register is updated quarterfy. capturing emerging rL8ks and assessing Ihe effeGtiveness of mitigations. This Is furthw r8Ifj8w8d rnonlhly by th8 SMT. 2. Sub.Commltteés: oFinance Sub-Commltt•e Revi8ws financial risks. budgets. and reserves quarterly. Safe9uardlng Sub-commlttee.. Reviews safeguardSng ineident5 and compliance with policies. Governance Sub.Committ¢¢'. Monitors compliance, legal, and reputalKJnal risks. 3. Annual Risk Review.. The full Board of Trustee5 conducts an annual risk review to ensure all risks are appropriatety managed and thal lh8 or9anlsation remains align8d with its str8tegic objectsves. 4. Inilependent Audlts: The Board commissions external audits of finance5 and 5afoguarding practice5 to ensure transparency and a¢oountability. Factors likely to affect future financial perfomiance. They key risks to Vibe CIO are based on the security ol contracts beyond a short.term perfod and the uncertalnty around extemal Contributing factors such as the war in Ukraine and its impact on inflation for key life essentials. healing and food. Vibe CIO will ensure that the slrategles Implemented ￿11 mean the CIO Is best place to effectively resporKt to presenting funds and to meet n88d. Detalls of The Independent Examiner Matthew Brown Mernber of CIPFA Bluecoat Chambèrs College Lanè Liverpcol L1 3BZ Statement of Trustees. Responslbllltles Th8 charitrfs trustees arè responsible for the preparation of the accounts in accordan￿ wSlh the temis of the Charities Act 2011 and the Charitie5 IAccounts and Report51 Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reportsl Regulation5 2008, to prepare th8 financial statements in accordanca wth th9 SORP 2005, in Mew of the tsct that the SORP 2005 has been withdrawn. the Trustees determlned to Interpret this responsibility as requiring them lo follow current best practice and prepare the accounts a¢¢ording lo the FRS 102 SORP Istatemenl of Recotnmended Practice lor Accounting and Reporting by Charitie812019, applicable lo all accounting periods beginning on or after 1st January 20191. (The SORPI. In partieular. charity law requires the Trust888, rf they tX8par8 accounts on an ac¢ruals basis. to prepare financial $tatem8nt5 lor each financial year which give a true and fair view ol tha statè of affairs of th6 charity as at the end of the financial year and of the surplus or deficit ol the charity. In preparing those financial statèments the Trustees a￿ required to :. 13

Vibe Charitable Incorporated Organisation Trustees. Annual Report for the year ended 31 March 2024 - lo prepare the accounts in accordan￿ United Klngdorn Generally Accepted Accounting Practice Iuniied Kingdom A¢¢ounting Standards and applicable lawl. selecl suitable accounting pdicies and apply them consistentty.. make judgernents and esbmates that are reasonable and prudent.. prepare the financial statements on the going concern basis unless it is inappropriate to presum8 that the charity wll contlnue in business-. state whether applicable accounting standards and stat8m8nts of r8commended pra¢ti¢e have been f(4lowed, subject to any material departures disclosed and explained in the fInar￿la1 stat8rnents', The law requlres that th8 trustees must not approve the accounts un18ss they ar8 satisfied that they glve a true and fair view of the state of affairs of thè charity and of the surplus or deficit of the charity for the year. Th8 Tw5tee5 ar8 a150 responsitAe for malnlalning adequate a¢¢ountin9 records whith disc1058 with rea￿nable a¢¢ura¢y at any lime the financial posits'on of the charity and which are suffiGient to show and explaill the charitls transactions and enable them to ensure that the financial staternents comply ￿th regulations made ur￿er th8 Charities Act 2011. Th8y 8r8 also responsible for safeguarding the as5et5 of th8 charily and hence for taking rea$l￿able Steps for the prevention and detection of fraud and other iriegularities. The Trustees are also responsible for the content5 Of the Trust885' report, and Ihe statutory ￿sponsIbIlitY of the Independenl Examiner in relation to the Trustees, report 1$ limited to examining the report and ensuring that, on the face of the report, there ar8 no material inconsistencie5 with the figures disclosed In the financlal statements. This ￿pOrt was approved by lh8 board oftru5te8s on 19 Decèmber 2024. STEPHANIE HARRISON Trustee 14

Vlbe Charltable Incorporated Organisation Report of the Ind•pondent Examiner to tho Tru$t¢es of tho charlty on the accounts for the year ended 31 Mar¢h 2024 I report lo the Trustees on my examination of the financi￿ statements of the charity on pages 17 to 41 for th8 year ended 31 March 2024 which have been prepared in accordance wlh the Charities Acl 2011 (the Act) arnd with the Financial Reporting Standard 102, leffeclive 1st January 20161 as modified by FRS 102 SORP (Statement ol Rewrnmended Pracbce for Accounting and R8POrting by Charities12019, applicable to all a¢¢ounting period5 beginning on or after 1st January 20191, IThe SORPI. published by the Charity Commission in England & Wales ICCEWI, and under the historical cost wnvention and the 8ccounting policies set out on page 23. Re$pectlve responsibilities of the Trustees and the Independent Examlner and the ba$ls of tho report As des¢ribed on page 13, you, the charity's Trustees, are ￿sponsible lor the preparation of the financial statetnents in accordance with the Charities A¢t 2011 and all other applicable law and with United Kingdom Generally Ac¢epted Accounting Practice, applicable to smaller entitSes. and for belng satisfied that the finanryal stst8m8nts giv8 a tru8 and fair v18W. Th9 Trust88s consider that the audll requlrement of Section 144111 of ihe Charities Act 2011 Ilhe Act) does not apply. and that there is no requirement in the Governing Docurnent for the conducliNJ of an audit. As a consequence, the Trustees have elected Ihat the finanGial statements be subject to independent exarnination. Having satisfied myself that the financial Statements are Thot reqUI￿d to be audited under any legal p¥ovi5ion, or otherwise. and are eligible for independent exarninalion, it 4$ my responsibility to:_ al 8xatnin8 th8 financial ststements of the ¢harily under S8clion 145 of the Ac¢. bl follow the applicable procedures in the Diroctions gNen by the Charity Commission under sg¢1ion 14515llbl of the Act. Basis of Independent Examines Statement and s¢ope of work undertaken Slnce the charity's gross incorne exceeded £250.000, the charivs examiner must be a member of 8 body list8d in section 145 of the Act. I confirm that l am qualified io undertak8 th8 examination because l am an authorised mamber of CIPFA, which is one of the listed bodies. I report in respect of My examination ol the charitys financial statemènts carried out under $145 of the Act. In carrying out my examinatitsn, I have followed all the applicable Directions given by the Charity Commis5vJn under section 14515llbl of the Act setting out the duties of an independent exarniner in relatlon to the conducting of an independent examinatlon. An independent examination includes a ￿VIeW of the a¢wunting records kept by the charity and of the accounting systems employed by the charity and a comparison of tha financial statements presented wth th058 records. It also includes consideration of any unusual ttetns or disclosures in the financial ststernents, and seeking explanations from you, as Trustees, concerning such matters. The purpos8 of the examination is to establish as lar as possible that there hav8 b88n no breaches of charity legSslation and tha¢, on a test basi8 of eviden￿ relevant lo the amount5 and disclosures made, the finan¢tal statements comply with the SORP. The proc8dures undertaken do not provide all the evldence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would eonder in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assL¢rance that an independent examination can provKle Consequenuy, I do not exp￿$$ an audit opinion on the view given by the financial staternents. and in particular, I express no opinion a5 to whether the financial siaternent5 giva a true and fair view of Ihe affairs of th8 charty, and my report is limited to the matters set out in the statement below. I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and belore finalising the report l obtained bvritten assurances from the Trustees ol all material rnatters. 15

Vlbe Charitable Incorporated Organlsatlon Independent Exarninerfs Stat8ment, Report and Oplniowt Subject lo the1Smitations upon the scope of my work as detailed above, I have completed my exarnlnatlon., and can confirm thal'.- The gr055 income of the charity in the year ended 31 March 2024 appears to exceed the surn specified in Section 145131 of the Act, namely £250000. and that l arn qualified to act as Independent Examiner in a¢cordan¢e with that sèction by virtue of my being a qudified member ol CIPFA., This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions givan by the Charity CommiSs￿)n under section 14515llbl of the Aet which may be applicable.. and that no maierial mattors have come to rny attention in connection with the examination giving me ¢ause to believe that in any material respect'.- accounting records were not kept in respect of the tharity as Tequired by with Section 130 of The Charities Act 2011.. the financial statements do not accord with those records.. or the financial statements do not comply with the applicable requirements concerniry the forrn and content of accounts S8t out ln the Charities (Accounts and Reports) RegulatH)ns 2008 other than any raquirernent that the accounts givè a'true and fair, view, ¥¥hi¢h 1$ not a matter considered as part of an ind8pendènt èxamination.. have not bèen prepared in accordance wth the rnethods and principles s81 out in the FRS 102 SORP Istaternent of Recomfflended Practice for Accounting an¢J Reporting by Chariliesl 2019. applicable to all aceounting periods beginning on or after 1st January 20191. (The SORPI. I have no con¢em5 and have corne across no olher matters in connectron ￿th the 8xamination to whl¢h attentlon should b8 drawn tn this ￿pOrt in order to 8nablo a propar understanding of the financial statemenls io be reached. Slgned:_ Matthew BrO￿￿- Independent Examiner CIPFA Bluecoat Chambers College Lane Liverpool L13BZ This report was signed on 19 Decèrnbèr 2024 16

Vrbe Charitable Incorporated Organisation - Statement of Flnanclal Activities for the year ended 31 March 2024 ¢urr¥nt year Unrestrlcted Funds Cuvrent yaar Restrlcted Ftsnds Cumnt Total Funds SORP 2024 2024 2024 Income & Endowments from.. Donallons & L8gacies Charitable activiti8S Other A1 4,267 378.766 291,370 201,440 205.707 378.766 291.370 A5 Total In¢omo 674,403 201,440 875,843 Expendlturo on- Charitable activities B2 534,594 32.888 567,482 Total •xp•nditure 534.594 32,888 $67,482 Net incorne for thg yoar 139.809 168,552 308,361 Net Incomg after transfers A-B-C 139,809 168,552 308,361 Net movement Sn funds 139.809 168.552 308,361 Rgconclllatlon of funds:. Total funds earri8d fon¥ard 139.809 168.552 308.361 The'SORP Ref indicated above Is the dassificatitsn of income 58t out in the forma5 SORP docJJments. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet. A Stat8rnent of Total Recogni5ed Gain5 and Los¥eg is included a3 a primary staternent in these accounts. All adivitses derive from continuing operations Staternent of Total Rg¢ogni$ed Gains and Losses for the year ended 31 March 2024 2024 Surplus forthe year:. Nel excess of income over expenditure from operatlons before tax Realised gainslllossesl on the disposal of tangible fixgd assets Realised gains on dlsposals ol social investm8nt5 which are pro9rarnrne related 307.327 1,034 Income from gperations beforg tax In tho Statementof FlnanclalActlvlles 308.361 Net Movement In funds before taxallon 308,361 Funds 9enerated in the year as shown on Statement of Finaneial Activities 308,361 The notes attached on pagès 23 t¢ 41 form an integral part of these accounts. 17

Vibe Charitable Incorporated Organisation - Statement of Financial Activities for the year ended 31 March 2024 Vibe Charitable Incorporated Organisation - Rosour¢os applled In the year ended 31 March 2024 towards fixed assets for Charity use:. 2024 Funds generated in the year as detailed in the SOFA Resour￿$ applied on functional fixed assets Other applicatlons of funds 307.327 119.3221 Net resour¢es avallable to fund char5tsblo actlvltles 288,005 Movements in revenue and ¢apltal funds for the year ended 31 March 2024 Rgv&nue a¢¢umulated funds UnrestrlGt•d Funds 2024 Restrl¢ted Funds 2024 Total Funds 2024 Recognised gains and losses before transfers 139,809 168.552 308,361 139,809 168,552 308,361 Closlng revenue funds 139,809 168,552 308,361 Dèsignated revènue fund$ included within the unrestricted funds above Total Fund 2024 At 1 April Transfer Ito)fftom revenue aecumulated funds 100,000 At 31 March 100,000 The purposes for which these funds hav8 been designated are described in Note 18 lo the accounts. Summary of funds Unrestri¢ted and Designated fvnd$ 2024 Restricted Funds Total Funds 2024 2024 Revenue accumulated funds Revenua desfignatèd fvnds 39,809 100.000 168.552 208,361 100,000 Total funds 139,809 168.552 308,361 The notes attached on pagè$ 23 to 41 form an inlÈgral part of these accounts. 18

Vibe Charltable Incorporated Organisation - Statement of Financlal Activities for the year ended 31 March 2024 Vibe Charitable In¢orporated Organisation Income and Expenditure Account for the year ended 31 March 2024 as requlred by the Companies A¢t 2006 2024 Income Incorne frorn oper8tior 584,473 Inveslmenl income Other operating income 290.336 Gross income in the year before exceptional items 874.809 Exceptionalitems.. Realised gain5 on disposals of tangib￿ fixed assets held for the ¢haritWs own use 1.034 Gross Income in the year In¢ludln9 ex¢eptlonal Items 875,843 Expenditure Charitable expenditure, excluding depreciation and amortlS8tion DepreciatEon and amorti58tion GtsVernan￿ costs Reallsed losses on di$p05818 of Social investments which are programme rÈl8ted 562,809 1,014 3,659 Total expenditure in the year 567.482 Net Income before tax In the financial year 308,361 Tax on surplus on ordinary activibgs N8t incomo aftèr tax in the flnanclal year 308,361 Retained surplus for the financial yèar 308,301 All activiti8s derive frorn continuing orEratbns In accordance with the provisions of the Cornpanies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect th8 special nature of the charitys activities. The not8s attachèd on pages 23 to 41 form an integral part of th•$• accounts. 19

Vibe Charitable Incorporated Organisation - Balance Sheet as at 31 March 2024 SORP Ref Notes 2024 Fixed assets Tangible assets 17274 Currant a88ets Debtors Cash al bank and in hand 10 82 84 321.118 114,286 Total current assets 435,404 redltors: amounts falllng due wlthln one yoar 144.317 Net wrront a5$ets 291,087 The total net assets ol the charfty 308,361 The total net assets of the charity are funded by thp funds of the ¢harity. a$ follows=. Restrlct8d funds Restricted Revenue Funds D2 168,552 168,552 Unrestrided Funds Unrestricted Revenue Funds 15 D3 39.809 39.809 Designated Funds Désignated Rev8nuè Funds 15 D3 100.000 100.000 Total charlty fund8 308,361 Th8'SORP Ref indicated above Is the classifl¢ation of Balance Sheet Items as set out Sn the formal SORP documents. As required by paragraph 4.60 of the SORP. Ihe broJghl fornard and carried fotward funds abov8 have béen agtead lo Ihe SOFA.. The Trustees dGkn￿edge Iheir responslbillties for complwng the requirements of charity legislation rÈspe¢t to accounting record5 and the preparation of ￿￿unIs. The charity is subject lo Independent Exarninati￿ under charityleg1￿atiQn. and the report of the IrKlependenl Examiner 15 On page 16. The Trustees are satisfi￿ that, although the charity 15 not registered urKler Ihe CompaTres A¢ts. if rt were so tegistered. it would be eligible to prepare accounts in 8cwrdance wlh the provisions in Part 15 of the Companies Act 2006. applicable to cumpanies subject to the small companles ￿giMe. STEPHANIE HARRISON Trustae Apwoved bytha board oftrustees on 19 Oecember 2024 Th¢ notes attached on pages 23 to 41 form an integral part of thes8 ac¢ount$.

Vibe Charltable Incorporated Organisation Cash Flow Statement for Ihe year ended 31 March 2024 2024 Cash flows from operating activitie5 Net cash provided by operating aCtI￿tieS as shown below Cash flows from Investing actlvities Proc88ds from sal8 of intangible assets Purchase of property. plant and equipment 1.418 1,667 118,9211 Net cash provided by Investlng acllvltles 117,2541 Cash flows from flnan¢lng activities Net cash provided by financing activiti Overall cash provlded by all a¢tlvltlos A+B+C 73.164 Cash movements Change in cash and cash equlvalents from acuvities In the year eNJed 31 March 2024 73.164 Cash and cash equivalents at 1 April 2023 Change in cash and cash equlvalènts due to exchange rate movements Cash at bank and In hand less overdrafts at 31 March 73,164 Reconciliation of not Incomè to net cash flow from operating activities Net incotne as shown in the Statement of Fin8nciaS Activit18S 308.361 Adlu$tments for-. Depreciation charges Write downs of inv88tments Nel unr8alised losses on Investment assets Profit on the sale of Fixed and Intangible Assets Dectease In iJebtor5 Increase in cteditor5, 8xcluding loans 1,014 11.0341 1321,1181 103,195 Net cash provided by operatlng actlvttles 90.418 Analysls of cash and cash equlvalents 2024 Cash in hand at for the year ended 31 March 2024 Notice deposits- {less than 3 months) Overdrafts faality repayable on demand 114.286 141.1221 Total cash and cash equivalents 73,164 21

Vlbe Charitable Incorporated Organisation Cash Flow Statement for the year ended 31 March 2024 Vlbe Charitable Incoiporated Organlsation Cash Flow Statement for the year ended 31 March 2024 Analysis of changg In net dobt At start Cash Flows and 114,286 141,1221 73.164 113,8411 of year Cash Overdralts repayable on demand Delerred income Total 59,323 22

Vibe Charitable Incorporated Organisation Notes to the Accounts for the year ended 31 March 2024 1 Accountlng policies Policles relating to the production of the accounts. Basls of preparation and accounting convention The accounts have been prepared on the accruals basis, under the historical cost convention. and in accordan￿ with the Financial Reporting Standard 102, leffeclive 1st January 20161 and'FRS 102 SORP Istaiement of Recomm8nded Pract￿& for Accounting and R8portirvJ by Charities) 2019, applicable lo all 8ccounting peritsds beginning on or after 1st January 20191. (The SORPI. published by the Charity Comrnission in England & Wales ICCEWI and in accordance with all applicable law in the charltys jurisdiction ol registration, except that the charity has prepared the financial statements in aceordanc8 ith the FRS 102 SORP (Statement of Recomm8nded Practice for Accounting and Reporting by Charities) 2019, applicable lo all accounting periods beginning on or after 1st January 20191. (The SORPI, in p￿ference to the prewous SORP. the SORP 2005. whlch has been withdrawn, notwthstanding th8 fact that the extant Statutory regulations. the Ch8riti8s (Accounts and ReFX)rtsl Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord wth current best practice. Going Con¢ern The ¢haril8ble activities are entlrely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of Ihese uncertain funding stream5. Accordingly, the Trustee5 have obtained forecasts and, after reVie￿ng the financial forecasts for future periods to 31 Mar¢h 2025, lh8 Tru5te85 ar8 satisfied that, at tre time ol approving the financial statements, il is appropriate to adopt the going wncern basis in pr8P8ring th& financial statements. Other than these matters, the Trust88s ar8 not aware of any material uncertainiles about the charity's ability to continue a5 a going concern. Risks and future assumptlon$ The Charity continues to impletnenl ils establishèd Hèalth and Safety pdicy as w811 as procedures to ensure that risks are minimi5ed for both stsff and young people in all other aspects of its ￿rk. Thes8 include Safeguarding and Child Protection pro￿￿UreS, risk assessrngnl of activitie5 lon and off sitel, administration of rnedication policy and procedure and a separate residential polioy. Pennlnsula provide HR support and WorkNest provide extgmal Health and Safety adv1￿. Worknest undertake annual premises audits and tnonitor progress against action plan5. SMT provide regular Hèalth and Saf8ty u￿sta brièfings to all st8ff. Snfom)atk)n is disseminated at the 8oard of Trusiees and Senior Management Team meetings. Health and safely is a standing agenda item on th8 Board rneetings, Senior Management Me8tings and Staff Team meetings as well as within Supervision 5e5SlOnS. A rolling programme of health and safety training is delivered to staff mernb8T5 including risk assessment, first aid and fi￿ marshal training as well as other modules of the e-Learning Health and Safety trainin9. The CIO has reviewed its insurance needs at February 2024 to ensure 8ppropriata cover for all charitable activities Future assumptions include the development of our strategi¢ approach for the coming year. developing our'3 legged Stool. strategy and further developing the Delivery, Training and Thought Leadership elements. The charlty Is 8 public benefit entity. The major risks io the Charity afKI th6 approach to millgate these risks are detailed fully in the Trustee Report. Policies relating to ¢ategorle$ of Income and Income rgcognition. Nature of In￿me 23

Vibe Charitable Incorporated Organisation Notes to the Accounts for the year ended 31 March 2024 Gros5 income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of seNices provlded to customers. Categorles of In¢om• Our income from Local Authorthes represents 49.8% of our total incom8. This is spread across three of the six local authority areas and Includes Halttsn Council, Knows19y Council and St H91ens Council. Our incom8 from Vibe Outdoors and their supported delivery represents 28% of our total incorne. This include5 all income Irorn NCS the National Lottery PVP programme. Bridge programme alongside DOE Expeditions, the Lord Derby Award and water sport S885ions. Our income from Schools, Trusts and Foundations represents 22.7% of our total income. This includ8s work funded by both M8rs8yside and Cheshire Police, Cream. Eurovision, Wirral Community NHS Trust. Riverside Housing and Halton Housing, St H81en5 and Knowsley College. MAST and both Windmill Hlll and L30 Big Local. 1.5% of our inc0rn8 is from donatlons and fundraising actiwties which inrlude5, a rnarathon. a bike rkye from Liverpool to Paris, flights for young people to fly to Stuttgart, race night. public events and raffles. Incorne is categorfsed as inc0rn8 frorn exchange transactions (contract income) and incorne from non- exchange transactions Igiftsl. irlvestmenl income and olhor income. Income from exchange transactions is received by the charty for goods or service5 supplied under contracl or where entidement is subject to fulfilling perfortnance related conditi0Th5. The income the Charity receives is aPpr0￿ma￿ty equal in value to the goods or serwces supplied by the Charity lo th8 purchaser. Income from a non*¥¢hange tran$aetion is where the eharity receives value from the donor wthout providing equal value in exchange, and indudes donatlons ol money, goods and servlces freely given without giving equal value in exchange. 24

Vibe Charitable Incorporated Organisation Notes to the Accounts forthe year ended 31 March 2024 Income recognition Income, whether from ex¢haroe or non exchange transactions, is recognised in the statement of financial activities ISOFA} on a receivable basis, when a transaction or other event results in an increase in the charitys assets or a ￿(SUCtion in it5 liabilities and onty when the charity has legal entitlement. the ineome is probable and can be measured reliably. Income subject to terms and conditions which rnust be met before the charty is enltled lo the resources is not recognised until the conditions have been met. All income is accounied for gross, before deducting any related fees or costs. Followng the cornpletion of rn8rnb&r vot8 01 Knowsley Youth Mutual Ltd. the establishment of thi5 charity and SLJbsequent transition, since 1$1 October 2023 Vibe CIO has had the Bu5ine5s Transfer of all of Knowsley Youth Mutual Ltd commitments and liabilities. Working wth Trowefs Solicitors, a Business Transfer Agreernent was established and foTmalised and the novation ol the assets, liabilities, operath.ons and staff from Knowsley Youth Mutual Ltd to Vibe CIO was undertaken. This has provlded Vlbe CIO with wder funding opportunitio5 and pathways whlch will secure the long-term viability of th8 organisation. Accountlng for deferred Incomo and Income ￿CeIVed In advance Where tems and condition5 relating to inc0rn8 have not bèan met or Un￿rtaintY e￿$t$ as to wh8th8r the charity C8n meet any terms or conditions othenthse wthin its control, income is not recognised but is deferred as a liability until it is probable that the terms or eonditions imposed can be met. Any grant that is subject lo perforMan￿related Conditions reeeiv8d in advance of tjelivering the good5 and servi¢es ￿qUired by that condition, or is subject to unmet conditions wvholly outside the control of the recipient charity. is accounted for a$ a liability and shown on the balance sheet as deferred income. Deferred inctsme 15 r81eased to incorne in th8 reporting p8ri0d in Trfyhlch the performan¢e-related or olh8r conditions that limll recognition are tnet. When Income frorn a grant or donation has not been iecognlsed due to the Conditions applwng to the gift not being wholly wilhin the control ol the re¢ipienl ¢harily, it is disdosed a5 a contingenl asset if receipt of the grant oi donttb'on is probable once those con¢YitlOn5 are met. Where time related Conditions are imposed or implied by a funder, then the income is apportion8d to the time periods concerned,and, where app]i¢able, is accounted for as a liability and shown on the balance sheet a5 deferred income. When grants are received in adVall￿ of the expenditure on the activity funded by them. but Ihere are rn specific time related conditions. then the income 1$ not d8ferr8d. Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the incorne eorlcerned. but a liability to any repay)rent is recogni88d whon rep8yment becomes probable. Pollcles relatlng to expéndlture on goods and servlces pmvided to the ¢harlty. Recognition of Ilabllltles and expendlture A Ilability, and the rela16d expenditur&, is rècogntsed when a legal or constructive obligation 8XlSts as a result of a past event, and when it is more likely than not that a transfer of economr¢ benefits will be required in setUem8nt. and when the amount of the obligation can be rneasured or reliably estima18d.. Liabilities arising from fulurt funding commitments and constructive obligations. including performance related grants, where the timing or the amount of the ftrture expenditure required to setue the obligation are Un￿rtaIn, give iise to a provision in the accounts, which is reviewed at Ihe accounting year end. The provision is increased lo refle¢l any in¢rea$e$ in liabilities, and is decreased by the utili58tion of any provision wthin the period. and ￿V8rSed if any provision is no longer requi￿d. These movements are charged or credited lo the respective funds and activities to ¥thich the provision relate5. 25

Vibe Charltable Incorporated Organisation Notes to the Accounts for the year ended 31 Mar¢h 2024 Allocating costs to activities Direct costs that are specifically relat8d to an activty arè allocated to that activtty. Shared direct costs and support Costs are apportioned belween activities. The basis for apporfonmenl. whlch is conslstently applled. and proportionate to the circurnstances. is:_ Staffing- on the basis of lime spent in connection Nmth any particular activity. Staffing- on a per ￿pIta basis. based on the number of of people employed wlhin any partlular activity. Premi5¢s related costs- on the proporbon of floor ar8a occupied by a particular a¢livity. Non specifi¢ support Costs- on the basis of the usage ol resources, in terrns of time taken, capaclty used, request made or other measures Estimation technlques used in apportioning costs- gSve details Volunteers In accordance wth the SORP, and in recognition of the diffi¢ullies in placing a rnonelary value on the eontrlbutlon frorn volunteers. the contribution of volunteers is not included wlthln the income ol the charity. However. the trustees value the significant contribution made to U)e activities of the charily by unpaid volunteers and this is described more fully in Note. Poll¢l¢s relating to assets. liabilities and provisions and other matters. Tanglbl¢ fixed assèts Tangible fixed a5S8ts are measured at their original c05t value, or subsequent revaluation. or if donated, as des¢ribed above. Cost value includ85 all cosis expended in bringing the asset into its intended working conditi￿. Depreciation has been provided at the followng rates in order to WTite off the assets to their anticipated residual value over their esbmated useful lives. Leasehol(J improvement5 IT and Office Equ5prnent Vehicles 20 % straight line 33 % straSght line 33 % straight line Debtors Debtors ara measured at their woverable amounts at the balance shaét datè. Creditors and provl$lons Creditors and provisions are recognised where Ihe charity has a present obligation resulting frorn a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation cari be measured or estimated re5iably. Creditor5 and provlsions are nom)ally recognised at their selffjement arnount after allowry for any trade discounts due. Flnan¢lo1 Instruments Ineludlng Cash and bank balancès Cash held by the charity is iriclud8d at th8 arnount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts Property reconciled to the bank st8ternents. 26

Vibe Charitable Incorporated Organisation Notes to the Accounts for the year ended 31 March 2024 Fund Accountlng Unrestricted funds are available for use at the discretion of the trustees in furtherance ol the general objectives of the charity. Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. Restricted funds are subjected to restrictions on their 8xpanditur8 imposed by the donor or through th8 lerms of an appeal or as implied by law. There are no endowment funds. 2 Llablllty to taxation The Trustees consider that the charity satssfies the tests set out in Paragraph 1 Schedule 6 of the Financ8 Act 2010 for UK corporation lax purposes. Accordingly, the Charity is potentially exernpt from taxation in resp8Ct of income or capital gains received wllhin categories covered by chapter 3 part 11 of the Corpor8tion Tax Act 2010 or Section 256 of the TaKation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. 3 Wlnding up or dlssolution of the charity 11 upon winding up or dissoluti￿ of the charity there remain any assets. after the satisfaction of all debts and liabilities. the assets repfftsented by the atturnu18ted fund sh811 be transferred to some other Charitab￿ body or bodies having slmllar objects to the ¢harlty. 4 Slgnlfican¢e of financlal Instwments to the ¢harlI￿$ po$ltlon There are no signffjcan¢ Impllcalions of sueh matters. 5 Net surplus b&fore tax in the financial year 2024 The net surplu5 before tax in the financial year is stated after ¢har9ing:_ Depreciation of owned fixed assets Pension cost5 1.014 13,458 6 Staff costs and emolument5 Salary costs 2024 Gross Salaries &xduding trustees and key management personnel Employer's National Insurance lor all staff Ernployerfs operating costs of defined contribution pension schemes 327.042 20,627 13,458 Total salarlès, wages and related costs 361,127 The estimated full time 8quivalenl number of all staff employed in the year was 23 27

Vibe Charitable Incorporated Organisation Notes to the Accounts for the year ended 31 March 2024 The estlmeted equlvalent numbér offuii tlme staff deployed In dlfferent actlYl¢ie3 in tho yéar was... Engaged on Charitable activitie5 Engaged on management and adrninistration 19 The estim3tod full tlme equlvakntnumber olall staff employedas above 23 Neither the trustees nor any persons connected with them have received any ￿muneratIon from the charity or any related entty, either in the current or prior year. The number of ernployees those emoluments including tsKabl8 benefits but exclud1ng employer's pension contribution5 fall into the folltswng bands were 2024 £60,001 to £70.000 Chlef Execullve Officor The rernuneration for the 6 month period was Pension ¢r>ntrib(rtion$ paid by the employer 30,405 Total remuneration pack8ge includedin totalsalarhs above 32.349 T Remuneration and payments to Trustees and porsons connected with them No trustees or persons connected wlh them received any Temuneration from the charity, or any related èntity. 8 Deferred income- Unrestricted and Designated funds Current Yèar Openlng Deferrals Reloa$ed from prior ars Recelvèd less released In y8ar Dfrforrod at year end Total 13.841 2024 These deferrals are included in creditors 13.841 28

Vibe Charitable Incorporated Organisation Notes to the Accounts for the year ended 31 March 2024 9 Tangible fixed asset5 Leasehold Improvement IT and office •quipm¢nt Current Year V•hi¢l•$ Total Cost Additions 8.269 6,215 4.437 16331 18,921 16331 Disposals At 31 March 2024 8,269 6,215 3.804 18,288 Depreciation Charge for the year 138 242 634 1.014 At 31 March 2024 138 242 634 1.014 Net book value At 31 March 2024 8.131 5,973 3,170 17,274 10 Debtors 2024 Trade deblors Prepayrnents and accrued income Other debtors 242.837 77,492 789 321,118 11 Credltors: amounts falllng due within one year 2024 Bank loans and overdrafts Trade Creditors A¢cruals Deferred Incom8- Unrestricted & designated funds PAYE. NIC VAT and othèr t8xes other creditors 41,122 16,019 19,694 13.841 41,053 12,588 144.317 12 Contlngent Ilablllties There are no contingent liabilities 29

Vibe Charitable Incorporated Organisation Notes to the Accounts for the year ended 31 March 2024 13 Income and Expenditure account summary 2024 At 1 April 2023 Surplus after tax for th8 year 308,361 At 31 Mar¢h 2024 308.361 14 Partlculars of how partlcular funds are ropresgnt&d by assets and Ilabllltl8s At 31 March 2024 Uniestri¢ted D8signated funds Rostrlctsd Totsl fund5 lund5 Funds Tangible Fixed Assets Current Assets Curfftnt Liabilities 17.274 266.852 1144,3171 17,274 435A04 1144,3171 168,552 139.809 168.552 308,361 At 1 Aprll 2023 Unresiricted funds Designated fund8 Restricted fund8 Total Funds 15 Change in total funds over the year as shown in Note 14 , analysed by individual funds Funds brought forward from 2023 Movement In lund$ In 2024 Tvansfe18 Funds b￿￿een Carrled funds In 2024 lorward to 2tr25 S80 Noto 16 See Note 17 Unre51ricted and deslgnated funds.". Unrestricied R8venue Funds Design8ted R8venue Funds 139.809 1100,0001 100,000 39.809 100,000 Total unrestricted and d¢slgnated funds 139,809 139,809 Restricted funds.-. One Knowsley Holiday Activities Funding Police and Crime Commis5ionw The National Lottery RC North Wesl Region Th8 National Lottery Million Hours Fund National Citlz6n Service Trust Sport England Knowsley M8C Short Break5 Small Granis Halton Housing Upton Community 5,830 3,000 48,368 50.000 41.740 13,879 5.000 735 5,830 3.000 48,368 50,000 41.740 13,879 5.000 735 Total restricted fvnds 168,552 168,552 Total charltyfund$ 308.361 308,361 30

Vibe Charitable Incorporated Organisation Noles to the Accounts for the year ended 31 March 2024 16 Analysis of mov•mgnts In funds 0￿r the year as shown In Note 15 Other Galn$ & L05se5 2024 Income Expendlturo Movement In funds 2024 2024 2024 Unrestri¢ted anddesignated funds.' Unre51ricted R&venue Funds 674.403 1534,5941 139,809 Restnfcted funds.' One Know51ey Holiday Activities Funding Police and Crime Cornrnission8r The National Lottery RC North Wesl Region The National Lottery Million Hours Fund Hallon Borough Council Graffiti Proj8Ct National CitlZ8n Servic8 Trust Sport England Knowsley MBC Youth Community Fund Knowsley MBC Short Breaks Small Grants Halton Housing Upton Comtnunity 17,295 5,000 53,788 50.0(X) 2,000 41.936 15,000 5,0 5,000 6,441 111.4651 12,0001 15.4001 5.830 3,000 48,368 50.000 12,0001 11961 11.1211 15,0001 41,740 13,879 5.000 735 15,7061 875,843 567,482} 308.361 17 Details of transfvrs between funds The transfers shown in note 15 above.-_ 2023 Tollfroml Unrestricted Revenue Funds 11(M).0001 Tollfroml D8signated Revenue FuThJs 1(x).000 Net transfers 31

Vibe Charitable Incorporated Organisation Notes to the Accounts for the year ended 31 March 2024 18 Th¢ purposes for whlch the funds Unrestricted and designated funds.". These funds are held lor tha maèiing the obj8CtiV8s of th8 charity, and to provide re$erves for future aGtivilies. and sublecl to charily legislation, are free from all restrictions on Designated Fund Carr Mill Sile redevelopment1£15kl- Funding will be used to support infrastructure on site at Carr Mill, to provide additional Vibe Outdoors deliv8ry space and activities, growing the offer lo meet the need. Designated Fund- Head Office Relocation1£35kl- Relocation of Vibe UK'S Staff Office from Centie 63 in Kftkby IKnow51eyl lo Que8ns Dock Business Park in Dverpool. Paying lor removal Company, office equipfflent etc. Designated Fund - Management Restructure1£50kl- Restructure of Senior Manag8rn8nt Team meaning that the Business Development Manager and both Operations Manager post5 were made redundant, making way for a Deputy CEO and Operations Director Post. Designated Fund- Vib8 Outdoors Expansion1£50kl- This was earmarked for the potential of a new provision in North Wales Ithis has. for reasons includlng Probate. been pushed lo the next Fiscal Year and will show as a transfer in the year ended 31 March 20251 Unre$tri¢ted Revonue Funds Designate¢J R8venue Funds Restrl¢ted funds... The HolKlay Activity ano Food Fund is a restrlcted fund provided by Dèp8rtrnent for Education for the sp8cifio purpose of delivering holiday activitie5 and meals to children And young peopl8 eligible for fr8e school meals. The funding is restricted to covering costs ditecuy associated with the delivery of these activities and cannot be used for any other purpose outside the temis of the grant agreement The Cheshire Poli￿ Crime Commissioner IPCCI Funding is restricted fund provided by Cheshire PCC for the specific purpose of delivering th8 Fir8 Setters inrtiativ8 across Halton working with young people in areas of high deliberate fires and Anti-soual Behaviour. The funding is restricted to covering costs directly associated with the delivery of these activities and cannot be used for any other purpose outside the term5 of th6 grant agreement. Th8 National Lottery Community Fund is a restricted fvnd provided by the National Lottery for th8 specifjc purpos8 of delivering the Positive Vibes Programme for 3 years in Sl Helens. The fundiNg is restricted to covering costs direcuy associated with the delivery ol these aclivitEs and cannot be used for any other purpos8 outside the terms of the grant agreetnent. One Knowsley Holiday Activities Funding Police and Crime Commissiongr The National Lottery RC North West Region The Million Hours Fund (Lot 21 is a restricted fund provi¢Jed by both the National Lottery and the Department ol Culture. Media and Sports for the specific purpose of d8liv8ring a year long youth intervention in both Halton and Sefton targeting areas of high ASB. The funding is restricted to coverlng costs direclly associated wth the delivery of these activities and cannot be used for any other purpose outside the term5 of the grant agreement. The Natlona1 Lottery Million Hour5 Fund 32

Vibe Charitable Incorporated Organisation Notes to the Accounts forlho year ended 31 March 2024 ne H81ton Youtn i?rant Is a re5triueo iund prowoe¢J tsy Halton Council for the specific purpose of delivering Graffiti Project in Glen Skate park IRun¢ornl as a community action by young people lo tnake the space more welcomlng. The funding is restricted to covering ¢osts direcdy associated wth the delivery of these activities and cannot be used for any other purwse outside the temis of the qrant aoreement. The NCS Fund is a restricted fund prowd8d by National Citizen Service for the sPeC￿lt purpose of delivering the NCS prograrnme to a targeted cohort of young people across the Liverpool City Region. The funding is restricied to covering costs directly associated with the delivery of these activitie5 and cannol be used for any other purpose outside the terms of the grant agreement. The Sport England Fund is a restricted fund provided by Sport England for th8 sp8cffic purpose of delivering healthy lrfe5tyle award activities to children and young people in Knowsley. The funding is restricted to covering costs dir8cUy associated with the delivtsry tsf these acts"vities and cannot be used for any other purpose outside Ihe terms of the grant agreement. The Know8ley Youth Grant is a restricted fund prO￿ljed by Knowsley Councll for the specific purpose of delivering an Outdoor Education Actitivy Club across 7 sessions for child￿n and young people in Knowsley. The funding i¥ r9Stricled to covering costs dir8cUy associated with the delivery ol these activities and cannot be used for any other purKX)se wtside the terrns of th8 grant agreement. Halton Borough Council Graffiti Project Natk)nal CltSzen Sarvice TnJ5t Sport England Knowsley MBC YoLth CornmuThity Fund The Knowsley Short Br88ks Grant is a re5trict8d fund provided by Knowsley Council for the specific purpose of delivering an Outdoor Education Activity Club for SEND young people across 7 sesslons lor children and young people with SEND in Knowsley. The funding is restricted to covering costs directly associated wth the delivery ol these actiwties and Cannot be used for any other PLJrpose OLrtside thg tgrms of the grant agreernent. The Hallon Housin9 Grant is a restricted fund provided by H81ton Housing for the specifie purpose of deliverSng a Youth Club at Upton Community Centre in Widnes IHaltonl. The funding is restricted to covering cosis direcuy associated with the delivery of these activities and cannot be used for any other purpose outsi¢e the terms of the grant agre8rr18nt. Knowsley MBC Short B￿akS Srnall Grants Halton Housing Upton Communlty 19 Ultimate controlllng party The charily is under the control of it$19gal rnernbers. 33

Vibe Charitable In¢orporated Organisation Detailed analysls of income and &xpènditure for the year ended 31 March 2024 as required by the SORP 2015 This analysis is closssrfied by Gonventional nominal descriptlons and not by a¢tlvlty- 20 Donatlons, Grants and Legacies Current Unre$tricted Funds Curronty¥af Restrlctod Funds Current￿ar Total Fund$ 2024 2024 2024 Donations and ylfts frorn individua15 Small donations individually18SS than £1000 J Mcmahon 1,767 1.500 1.000 1,767 1,500 1,000 Klaking Energy Gre8n Total donations and glfts from indlviduals 4.267 4,267 Current year Unrestricted Funds Current year Réstritted Funds Currttht year Total Funds 2024 2024 2024 Revenue 9rants frorn government and publlc bodle$ One Know51ey Holiday Activities Fundlng Police and Crime Commissioner The National Lottery RC North W8St Region Fund The National Lottery Million Hours Fund Halton Borough Council Graffiti Project National Citizen S8rvice Tru8t Sport England Knowlsey MBC Youlh Comrnunity Fund Knowlsey MBC Short Breaks Small Grants Fund Haknn Housing Upton Community 17,295 5,000 53,768 50,000 2,000 41,936 15,000 5,000 5,000 6,441 17.295 5,000 53,768 so.000 2,000 41.936 15,000 5,000 5.000 6,441 Totsl publ1¢ $•Gtor r8v8nue grants 201,440 201,440 Total Donations. Grants and Legacies A1 4,267 201,440 205,707 34

Vibe Charitable Incorporated Organisation Detailed analysis of income and expenditure far the year ended 31 March 2024 as required by the SORP 2015 21 In¢ome from charitable actlvltle$ - Tradlng Actlvltles Currentyear Current year Unrestricted Funds Current yvr Restrtcted Funds 2024 Current year Total Funds 2024 2024 Primary purpose and anclllarytroding Traded services- outd(x)r education 25,714 25,714 Total Prrmary purpose and anelllary tradln9 25,714 25,714 22 Charltable Income from funder$ Cutyent yoar unrestri¢t8 Funds Current y￿r Re$iri¢ie Fund$ Current yoar Total Funds 2024 2024 2024 Contractual Pa￿entS from publi¢ bodies to fund charitable activities Halton Borough Council Knovlsey Metropolitan Borough Council Mars8y5ide Police St Helens College 109,815 59.517 12.9TO 17,280 109,815 59.517 12.970 17.280 St Helens Metropolitan Borough Council Wirral Community NHS Cheshire Poll 119,640 119,640 22,458 3,865 22.458 3,865 Totsl ¢ontraetual Pa￿entS from publ1¢ bodies 34S,545 345,545 Cuwent ￿lT vnrosrrict Funds Current ￿al •siricto Funds Currèttt yèar Total Funds 2024 2024 2024 Contractual payments from non publlc bodies to fund charitable actlvltlès Groundwork CLM Big Local 5,507 2,000 5.507 2,000 Total eontractual payments from non publlc bodl•s 7.507 7,507 35

Vibe Charitable Incorporated Organisation Detailed analysis of income and expenditure for the year ended 31 Mar¢h 2024 as required by the SORP 2015 Unrestricted Funds R•stritt8d Fund5 Total Fund5 2024 2024 2024 Total ChaTitable income from funders:. Current year- In￿me from fundors 353.052 353,052 23 Total In¢om8 from ¢harltable actlvltles ¢urr¢nt y•ar unr•strlcted Funds Currènt year Restw*Gted Funds Current year Total Funds Cunpntyear 2024 2024 2024 Total income from charitable tr8ding Incorne from funders 25.714 353,052 25,714 3S3,052 Total from ¢harltabl• actlvltles 378,766 378.766 24 Other income and gain$ Current year unre5TficTea Funds Curre￿1 ￿al estnctea Funds Curr8nt year Total Fund¥ Current year 2024 2024 2024 Summary of Reallsed Gains Realised galns on disposals of tangible fixed ass8ts held for the chariW5 own 1,034 1,034 Net gain on th8 transfer from Knowsley Youth Mutual 290,336 290,336 Total other income AS 291.370 291,370 36

Vibe Charitable Incorporated Organisation Detailed analysis of income and èxponditure for the year ended 31 March 2024 a$ required by the SORP 2015 25 Expenditure on charitablg activltles - Direct spending Current year Unr•¥tftci•a Funds Current year Restricts Fund5 Currentyear Total Fund8 Current Year 2024 2024 2024 Gross wag85 and salaries. charIta￿e activStles Employers, Nl Charitable activitie5 Defin8d contribution pensh)n ￿$ts charitable a¢tiviti8S Travel and Subsistence- Charitable Activities Equiprnent, materials and provisions Youth actwily and delivery Hlre of halls and accomrnodation Subcontract payments 232.039 5,000 237,039 15.917 15,917 9,818 9,818 17,204 18 17.222 25.593 34.316 15,533 17.400 13,588 13,283 864 39,181 47.599 16,397 17.400 Total dlrect spending B2a 367,820 32,753 400,573 26 Support costs for ¢haritable a¢tivitie$ urrent Unresirlcttd Funds Cuttent yoar Restriaoo Funds ¢urrETht year Total Funds Current Year 2024 2024 2024 Employee costs not Included In dlrect costs Salaries Administrative staff Defined Contribution pension cost- administratlV8 Staff Employers, Nl- A¢Jmlnlstralfve Staff Training and welfar8- Staff Staff hospitality DBS checks and ¢hIldca￿ commlsslon HR costs 90,003 90.003 3,640 3.640 4,710 4,181 2,700 610 2,163 4,710 4,181 2,700 610 2,163 Premises Expgnsas Rent 8nd storage costs Cleanin9 and waste management 16,080 421 16,080 421 Administrative ovorheads Telephone, mobile and int8rn8l Postage, stalionory and printing Subscriptions and licences IT ser￿￿$ Advertising and markebng Insurance Sundry expensès 5,847 498 6.528 4,383 550 4.263 154 5,847 498 6,528 4,383 685 4,263 154 135 37

Vibe Charitable Incorporated Organisation Detailed analysis of in¢¢me and expenditure for the year endgd 31 March 2024 as required by the SORP 2015 Professional fees paid to the Auditor orlndependent Examiner in addition to audit and examination fegs As detailed in No18 27 8.881 8,8B1 Professlonal fees paid to ad￿sOrS other than the auditor or examlner Legal fees 1,879 Consultancy fee5 4,148 1.879 4,148 Financial costs Bank charges Depreciation & Arnortisation ￿ total for the period 462 462 1,014 1,014 Support Costs before reallocation 163,115 135 163,250 Totsl support costs- Current Year 163.115 135 163.250 27 Othgr Expendlture - Governance Costs Currentyear ￿n￿trICte Funds Curventyoar Kestwicte¢J Funds Cutyent year Total Funds Current Year 2024 2024 2024 Independent Exarnin8r's fees Trusiees away day and meeti￿$ 2.500 1,159 2,500 1,1S9 Total Governance costs 3.659 3,659 Professlonal fees paid to the Auditor or Independent Examlner In addition to audit and examlnatlon fees Curr8nty8ar Unrestrlcted Funds ¢urr•ntyear R•5lricted Funds CurrpTht year Total Funds 2024 2024 2024 F88$ paid to the examiner's firm 8.881 8,881 Tolal addltlonal fees Included in support costs at Note 26 8,881 8,881 38

Vibe Charitable Incorporated Organisation Dètailed analysis of income and 8xp8nditur8 for tho ygar ènded 31 March 2024 as required by the SORP 2015 28 Total Charltabl¢ expenditure Current year Unrè5tri¢ts Funds Currentyeai RÈ$tTiCted Fund$ Currant year Total Funds Current Year 2024 2024 2024 Total direct spending Total support Costs Total Governance costs B2a B2d B2e 367.820 163,115 3.659 32,753 135 400,573 163,250 3,659 Total charitable expenditure B2 534.594 32,888 567,482 39

Vlbe Charftable Incorporated Organisation Actlvlty analysis ot Income and expenditure for the for the year ended 31 March 2024 29 Analysls of income by activity SOFA r•f 2024 Activity Income from ¢haritable actlvltles Charitsble activities 378,766 Summary of Total Income, Includlng the Items above Charitable actiwties Donations & Legacies other income 378,786 205,707 291.370 A1 Total Income as shown In the SOFA 875.843 Categories of In¢ome Income from ex¢h8nge transactions 875.843 30 Analy$l$ of charitable expenditur• by activty Actlvlty Dlrect costs Support costs Grant funding of activities 2024 Totsl 2024 2024 2024 Charitable a¢tlvltk$ Dire¢l Costs Employee costs not Induded in direct c Premises expenses Administrative ovorh8ad8 Professlonal fees Financial costs 400,573 400.573 108,007 16.501 22.358 14,908 1,476 108,007 16,501 22,358 14,908 1,476 Total Charltable actl¥ltlg6 400,$73 163.250 563.823 Summary of Charltablo costs by acllvity Direct Costs Support costs Grant fvnding of Total activities 2024 2024 2024 2024 Tot81 Charitsble activities Total Govemance costs as detsiled in Note 27 400.573 163,250 563,823 3.659 3.659 Total charitable expendlture 400,573 166,909 567,482 40

Vibe Charitable Incorporated Organisation Activity analysis of In¢omo and expenditur• for tho for the ygar 9nded 31 March 2024 Artalysis of support and governance costs by charitable activities Govemanee Finance Human Resourcas Other Overheads Actlvlty Charitable activStits 3.659 1,476 108.007 53.767 31 Analysis of non charitablo axponditure by activity Activity Governance ¢osts Governance C05t$ 2024 Other Expendi¢ure- Governance costs as detailed in Note 27 3,659 41