YMCA WHITE ROSE
ANNUAL REPORT ANO UNAUDrtED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Company Registration No. ￿088583 (England and Wales)
Charlty R¢glstratlon No. 243410
Iiwn
-AEG28ZDS'
25111r2025
COMPANIES FIOUSE
A14
*121

YMCAWHITE ROSE
LEGAL AND ADMINISTRATIVE INFORMATION
Trnst•os
MrJCAbel
Mrs J L Hough
MrPHwh
Mrs J E Jones
Mr5 E Mussett
Revd Canon P J Batchftyd
MrT A Cauthom
{Appointed 28 January
2025)
Charlty number
243410
Company number
Reglsternd office
kfy Place
StAnns Road
Rotherham
SoLrth
S65 1PH
Indopondont ¢xamln¢r
Chamlxon Acc*)untants LLP
Unit 2 Olympi¢ C￿rt
Whitehills 8u5inss Pa
Lar￿shIr0
FY4 5GU

YMCA WHITE ROSE
CONTENTS
Page
Trustees. report
Independent exaThMnerfs report
statement of financaal activrt
Balance sheel
Notss lo the finanoal statements
7-18

YMCA WHITE ROSE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORn
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual rgport and financi* Statements for the year ended 31 March 2025.
The financial statements have been P￿pared in acwdano with the acc4)untirNJ policies Sel out in note 2 to the
finanaal stslements arKI comply the charitys goveming document. the Companie$ kn12006. FRS 102 'The
Financial Reportbng SLirKlard applicable in the UK arKI Republic of IreLan￿ antj the Charities SORP "Accounting
and Reporb'ng by Charities: Statement of Recommended Praclice applicable to charities preparing their accounts
in accordan¢e with the Financsal Repoibng St*NJwd applicabk in Ihe UK and Repu￿$¢ of Irdand IFRS 102}".
Obje¢tlvos and a¢tiville$
YMCA While Rose is part of a w0￿d￿nde Christian based movement thjr rx)mmitTh￿nI is towards investing our
skills and resources in the INes of young peO￿e so that can beknng, ctsntribute and thrive.
Our aim is to enable young people and other Membe￿ of local comrnunths to atheve their full physical. soual.
cultural and spiritual potential.
We wJrk with dl youw p8Oe regardl￿ of gerthr, failh. ethrwth. ability and sexuallty.
We aim to transfoffli people's li¥gs by providmw opwrtunibes for inspirath)n. dwllenge and develo[￿nt
YMCA While Rose supports and develops iT￿NIdUal$, with a focus on youry poople. By fulfiltsng this vision we
Can than9e and enhan￿ live$.
YMCA White Rose woths to enable young people to grow to their full ￿ential by providing a suppcrftive ar
inclusive community through its various programmes and seryices.
The ethos of YMCA Vlhite Rose 1$ based on Tts acoptsnce of the Pa￿ Basis whth requi￿5 the YMCA to
promote..
l. A woddwide association based on the equal walue irf all persons.
11. Respect and freedom fof all. acceptance and undetstanding be￿08n [*0￿e of drferent opinions.
111. Aclive cOr￿M f￿ the needs of the community.
The tnjstees have paid due regard to gumjance issued by ts Charity Commission ￿ thiding what activities the
charity should undertake.

YMCA WHITE ROSE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT> (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achl•vemonts and p•rfornianc•
The challenges of both the posl-parKlemic *fjrld and economic dimate to impact on the Charity and in
P8rtKular the eMplO￿ent market which has limited our capacity to grow Servi￿S. We continue to manage risk to
ensure that we ar8 e(yJnomicalty viable aIcK￿side debrlering a small ar¥J IMpacth￿ programme of work fwss&J
on our local tsjrnmunity and resF*JidirYJ to need.
Youth and C¢)mmynity Pn>gramm•s
We have been able lo continue to build upon our yKJ4rth delNery year with the appointhient of a part time
youth wother. Th8y have delivered healthy eatrng workshops in kncal groups, inclutling with th8 local Cubs and
Scouts Grwps. KIMbeN￿rth Park Community Partrwship (Chi￿ett Centrel and a local youth group run by
Whiston ParKsh Council. Al the same time. we have been buildiry relationships wrth local schcds and other
partners through the Youth Children's and Families Consortium faalitated through Vc4unlary Action Rolherham.
We have worked ￿th 53 uniqu8 young p&We during this ￿ar.
Alongside our work with Children and Young People, we have also been able to support families and the wider
cijrnmunity through providing Fud Bank Vouchern. prowded by the Fuel Bank Foundations. for those struggliNJ
to pay Ihgir gas and electric bills. During the year. we have pn)vkJed 46 vou¢hers worth £4,036 through
relalionships we have formed wilh bcal peopk.
We are pleasèd to be sharing office spac8 al St John's Church with Iheir Cornerstone Proitict Stsff. including
their Youth. Chiklren's and Families Worker. This relationship wll enable us to provide more provision lor lo
Children, Young People and Families in the local area over the course of the next financial year arKI beyond.
YMCA Klmbarworth Park Charlty Shop tradiNJ and donatio￿ have remair*d posth8 (lespite the ￿Trnnt
economic climate arKI have OLrtperformed targets. The shop is well supported by a team of dedicated voluntee
and thiough thjnations of stod( for resale. Our Charity shop is well e5tsblished in the local area and continues lo
meet local needs in the ts)mmunity, meeting needs through providing affordable Clothing and trK)mewares whilst
promoting sustainabilty and recyding. Through our work in KimbeNorth Park over 57 households rKeived
carbon monoxide, priority seNi¢es register, enargy safety and effi¢i8ncy and irK¥Jme maximisation related advi¢e
as a resum of the Cadent Sem and Well Communities programme. Thi5 was fvrther supported by th8 Fuel Bank
Vouchers whtch were distributed thrO￿h dropin SesS￿nS held in the Charity Shop.
YMCA 8ulldings
Over the past couple of years the Board implemerrted a strategy to add￿$5 the re(luwl need for our buildings.
This has resutsd in both the St Bamabas and My￿0¢8 Centres being let out to Rothart￿rn OpFQrtunitig$ College
who help young peo￿¢ aged 1&25 wlh Specral EdLUtional Need5 and Oisabilities (SEND) to realise their full
potential a5 they prepare for lrfe beyorMI the da$s￿M. The Myplac* Centre remains available to thè YMCA
during evenings, weekerKls and h￿IdaYS for Youth pwoviston. The Sl Bamabas Centre was vaL3led in March
2025, and bringing th8 site back into vjmmunty use VAII bg a k8y action chanty for the ngxt financial ygar.
Plans fgr thg futur•
This year we have latd the foundaliots for our new strategy putlN)g children. yourvj pèorAe al￿ families at the
heart ol our thinking. ChJr f¢)UT slrategt priorities affj..
PEOPLE.. Our team are at the heart of whal ￿ do, we wll invest in mthng YMCA While Rose an
employer of Choi￿ within the local communiiies we serve.
BUSINESS RESILIENCE: To develop a financially robust org¥Fisation that has effective and efficient
pri>cesses to support high qualty ddivery.
QUALITY AND IIJPACT: Focus on reignitirb3 delivery of work young people in arga$ connected to
YMCAassets and better develop and communute YMCA'S impact wrthin our local communilies.
SUPPORT AND INFFIASTRUCTURE.. Ensure that the YMCA has tho right suppNt systems and
infrastructure in place to aid delivery of our (￿rrent and frjture
Addilional staff resource has been employed th1oL￿h Ihe ueation of a Youth and Community Worker wsl which
will support the delivery of our strategic aims. Due to th8 work that has been tsken forw8rd lo secure our asset
base to aid with future sustsinability along with the continued positive perfomianc8 of the chaiity retail shop and
wf(h its finarrial re5er¥es. it is the Boards belief that the Charity rema￿￿ a going concem.

YMCAWHITE ROSE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Financlal revl•w
Tho results for the year show an ¢)verall $urplu5 on athiti8$ b8ft)r8 ponswb schome adjustrnonts amounting lo
£13.299 12024 . deficil £28.5781. This o)mprises a sU￿lUS of £60.314 on unrestri¢ted funds and a der￿t of
£47.015 ￿ reStr￿led fvnds. being due to depreriatKJn c*arged on buildings thal were grant fvnded in prior yea￿.
Totsl fvnds al 31 March 2025 amounted to a surplu$ of £112,868 on unrestrtcled, and a surplus of £2.183,835 on
roslricted funds. The suwus on unrestricted fvnds indLKl8s a pension s¢heme adjustment of £7.720.
It is tha wllcy of the cha1￿Y thal Unrestr￿ fvnds ¥thi¢h have r￿1 been (knignaled for a spèufic use should be
maintained at a level equ￿a￿nt to btheen three months salary. The trustees consxjer that reseNes al this level
will ensure that. in the event of a significant drop in funding. they wll be a￿e to continue the charivs current
activitie5 while consideration is given to ways in which addrtional funds may be raised. This thl of reserves has
been maintained throughout the year.
The trusteos have assessod Ihe major iisks lo the tharity k8 exp)sed, aro ￿lISfied that Syste￿ are in
pla¢8 to mitigate eXFKtsure to the risks.
sIn￿turni governan￿ and manag￿0n1
The charity is a company limited by guarantee. The company was estsuished urvjer a Memorandum of
Assoaalion which established the objects and powers of the dwritable company and is govemed under its
Arbdes 0fAssociali￿. In the event of the company beiry wound up, membeT5 are required lo contributo an
amount not exceading £1.
The trustees. who are also the directo￿ fer Ihe puw of ccryany kaw. and V•tho dLwing Ihe yèar and up
to the dale of Signatu￿ of the ffinanrA81 ststements wera:
MrJCAbel
Mrs J L Hough
Mr P ￿¢￿gh
Mfs J E Jones
Mr8 E Mussett
Ravd Canon P J Balchford
MrT Acauthom
{Appoinled 28 January 2025)
Any new tNstees are indu¢Xed into the oryanisabon's consblutK)n arKI details of its business plan and
annual acc¢JJnts.
The charity has a service level agreement Fy4de CoastYN￿l0 provide Central Support services, and with
YMCA Bradl￿d to provide SenK)r Managemenl ser4ices.
rt was approved by the Board cl TTUStg9s.
MrPH
ugh
Trustee
Dated.. ... OCJfJ bef ao as

YMCAWHITE ROSE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF YMCAWHITE ROSE
I report to the Irustges on my examinati￿ of the fThncAal slatements of YMCA Vlhite Rose Ilhe charity} for the year
ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the charity {and also its dKe(acrfs for the w￿OSe$ of tXmP8ny law), you are responsible for the
preparntion of the finanoal slatements in aLtsr(la￿8 with the requirements of the CompaniesAct 2006.
Having satisfwl mysew that the ffinarKial statements of the charity are not rgquired to bg audited under Part 16 of
the Compani8$ Act 20(￿ and are 8lwJiblo for independent e*xaminalion. I report in resped of my examination of the
Charity's finanaal statements carried out under se¢tYJn 145 of th? Charitie$Acl 2011. In carying oul my examination
I have followed the Directions given by the Charity CommiSs￿n urKler sectk)n 1445Kb} (rf the Charities Act 2011.
Independent examlnerfs statement
I have com￿eted my examinat￿. I confim that no mattw5 have Ca)me to my attention in Connection with the
examination giving me cause lo belwe that in any material respecl:
accounting records wer9 not kept in respect of lh8 tharity as required by Sec￿n 386 of thg Companies A
2006.
the financial statements do not accord with those records.. or
th8 fir￿nCial statements do not comply with th8 accounting rewirements of Secti¢￿ 396 of the Companies Act
2006 other than any requ1￿Ment that the finanaal statements gr¥8 a tft￿ arKI f￿r y￿w. which is not a matter
conSide￿d as part of an independent examination.. or
thg financial statements have not been prepared in acoydance with molhods and prinoples of thg
Statement of Recommended Practu for aco)unling and re￿rting by ca)arith?s applicable to charities
preparing their finanaal statements in attordance with the Financial Reporting Standard applicable in the UK
and Republic of IreIar￿ IFRS 102).
I have no COn￿mS and ha￿ (>)me acxoss other mattets in ￿)nrthn V•ith the examination to whith attention
should be drawn in thK8 ffjport in ordw to ena￿e a pffjpw understsrmjing of the fin￿Cial stalenwts to be reathed.
Champlon A¢countant8 LLP
Unrf(2 Olympic Court
Whitghills Business Pa
Blackpool
Lancashire
FY4 SGU
?..4.. hjoy..eAW 20 25

YMCA WHITE ROSE
STATEMENT OF FINANCIAL ACTMTIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Tolal Un￿strIcted Restricl•d
funds
funds
2024
2024
Total
funds
2025
fund$
2025
2025
2024
Incomg and Ond0￿￿¢nts from:
Charitable activiknes
Other trading actNilies
Investments
Other income
18.4(
30.958
79,654
1.401
4,292
30,958
79.654
1.401
4,292
1,281
3,789
1.281
3.789
Totsl Incom•
120.069
18,406
138.475
116.305
116,305
Charitable activ￿¢$
59.938
65.421
125,359
90,190
59.287
149,477
Net gains on
inveslments
12
183
183
4.594
4,594
Net Incomollexpendlturg)
60.314
(47.015}
13.299
30.709
159.287)
{28,578)
Other recognised
galns and lo$$•s:
Actuarial gainslltosses)
on defined benefit
pension schemes
(T.7201
(T,720)
30,138
30.138
Nat movem•nt In
funds
{47.0151
5.579
60.847
{59.287}
1,560
Reconeillatlon of funds:
Fund balances at 1 April 2024
60.274 2,230.850 2.291.124
1573) 2.290.137 2.289,564
Fund balan¢o$ al 31 Ma￿h
2025
112.868 2.183.835 2.296,703
60.274 2.230.850 2,291.124
The sL*ement irf finanoal actsvitw includes all gains and le)sses reciyJnised in the year. All incorre and expenditure
derive from continuirvJ actsvilies.

YMCAWHITE ROSE
BALANCE SHEET
ASAT31 MARCH 2025
2025
2024
Tangible assets
Investments
14
15
2.134.766
55,584
2.193.617
56,035
2.190,39)
2.249.652
Current assots
Debtors
Cash at bank and in h8Tr1
16
46.037
132.228
71,081
178.265
137,779
Crnditors: amounts falllng due wlthln
one year
17
134.959)
142.736)
Net current assets
143.306
95,043
Total a88•ts less cuThent Il*blllti•s
2.333,656
2.344,695
Definéd benefrt penS￿n liability
(36.953)
{53.571)
Not assets
2.296.703
2,291.124
The funds of the ¢harlty
Restricted income frJrKIs
Unrestricted ffiJrKIs
19
20
2,183,835
112.868
2,230,850
60,274
2.296.703
2.291.124
The cxffiipany is entitled to the exemptM)n from the audit requirement o)nlained w) seclicAI 477 of the Compantes A
2006, for the year ended 31 March 2025.
The directors acknowwge their responsibilit￿S for complying with the requirements of the Companies Act 2006
with respect lo accounting records and the preparation of finanaal ststements.
The memb6rs have not required the wmpany to Obta￿ an a￿111 of its finanoal 5Litements for the yèar in question in
accordanc* with seCt￿n 476.
Th&se financial statements have been prepared in aczordance with the prDVi5ions t0p1￿￿ble to ￿mpanIeS Subject
tothesm
mpani
regime.
The financia
approved by the trustees ￿ ..
Mr P Hough
Truslee
Company registratrJn number 0￿8583 {EngLand and Wales)

YMCA WHITE ROSE
BALANCE SHEET (CONTINUED)
ASAT31 MARCH 2025
Critiul a¢¢ounting estimates al￿ judgements
In the applutson of the charitys aco)unling policies, the trustees we required lo make judgements, estimates
and assumptKJns about the Carr￿n9 amunl of assets and Iwtmlrties that are not ￿8¢y11Y apparent from other
sources. The estimates and associated assumptsns are tmsed on hEslorical 8xperience and other factors that
are wnsidered to be ￿levant Actual resuKs may differfrom these estimates.
The eslimales and underfying assump1K￿S are revitr*￿ on an orvJoiry basis. ReVis￿n8 to accounting
eslimales are recognised in the perioj in which the eslimate is revised where the ￿ViSion affects only thal
per¢od, of in the peric*J of the revision and future pertcth where the revisKyn affec1$ bolh current and fvture
periods.
Accountlng poli¢i•s
Charlty Inf¢miation
YMCA White Rose is a private company limit8d by guarantee wrated in England and Wales. The
registered Offi￿ is kty Place. StAnns R(￿1. Rothert￿rn. Swth Yorkshire. S65 1PH.
2.1 A¢¢ounling comiention
The financial slatements havo been prepa￿d in accordanc* Ihe tharitys governing do¢ument. th8
Compan￿$ Acl 2006, FRS 102 Tr Financial Reporting Stsndard applicable in the UK and Republic of
Ireland" and the charib.es SORP "Accounting and Reporbng by Charities.. Statement of Recommended
Practicg applicable lo charibes p￿parift9 their ac£¢urts in aC￿rdan￿ wth the Financial Reporting Standard
applicablg in thg UK and Republ￿ of Ireland IFRS 102).. ￿ charity is a Put￿1¢ Benefit Entity as defined by
FRS 102.
The charity has tsken advantage of the provfyons in the SORP for chaiitss not to prepare a statement of
cash flows.
The fin8naal ststements are prepared in sterfiThJ. which 15 the f￿tional currency of the chaiity. Monetary
amounts in these fin8nctJ statements are rounded to Ihe nearest £.
The finar￿181 statements have b8en prepared under the hislorical cg)st txinvention, modified to include the
revaluation of listed investments and certain financial instruments at fair value. The principal accounting
policies adopted are sel out belvw.
The fjnawaj statements ￿ntain inforrnat￿n YMCA Vlhite Rose as an inthvKlual charity and do not
ntsin consolidated financial infomiation as the parent of a group. The ¢hartty has taken the optK)n under
Section 398 of the CompaniesAd 2006 not to preparg consolidated finanual statements as a small group.
22 Going ¢onG•rn
At the time of approwng Ihe ffinancial ststements, Ihe tNste8s have a ￿eSOnable expeclation that the charity
has a¢Jequate resou￿5 to ￿ntinue in operational existence for the foreseeable future. Thus th8 trustees
oJntirhue to adopt the going concem bask8 of a￿QuntirV in preparing the financial s1alernen￿ .
2J CharlLibl• funds
Unrestricted lunds aR available for use at the dtscyetson of the trustees in furtherance of their charita￿e
obj'ectives.
Restricted funds a￿ subject to 5pe¢ffic c*)nditions by don0￿ or grantors as to how they may b8 used. The
purwses and uses of the restricted funds are set (yJi in the not•s lo the financial statements.
Endowment fur￿5 are sybject to specffic Cx)nditIry￿ by doncKs that thg ￿pital must be maintained by the
charity.

YMCA WHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
A¢countlng palldos
(Contlnue
2.4 Income
Income is reC￿gnISed when the tharity is legalty ent￿ed to il after any performance corKliti0￿ have been mgt.
the amoun15 can be measured ￿lIatsty. and il 15 PrOba￿e that income will be received.
Cash don8tion$ aro reojgnised on receipt. Other donation$ arg reo)gnised once the tharity has beon notified
of the donalKJn. unless parfrnnce conditK¥ns require* deferral of the amount. Inc>)me tax recovera1￿9 in
relation to donations recoN•J uTrJer GiftAid or deeds of covenant 15 r9cognised al the time of Ihe donalion.
Legac1￿ are reo)gni3ed on re¢wpt or otherw•ryse rf tharity has been notrf*d of an impending distribuiion,
tho amount is known, and re¢oipt i% expethd. If the amLxml is not krthwn. tho legacy is treated as a
contingent asset
Assets for distribulion a￿ reco3nised when distributed. Asgets grven for use by the charity are
recognised wh$n receivable. Stod(s of undistribLrted donated gwds are not V81ued for balance sheet
purF*)ses.
Revenue grants are credited as ino)mKYJ resources ￿t￿n they arn recewed. provN4ed conditiors for ￿elpt
have been complied with. and unless they Trlate lo a sperf￿ fvture period in whrch case they are deferred.
2.5 Expendlture
Liabilities are recognised as expenditure as swn as there is a legal or ￿nstrUctive cknligation wmmitbng the
charity to that expenditure.. it is probable that a transfer of economi¢ bonoffts will be required in sewoment
and the amount of the oblBJation can be nwsured ffjliatAy. Expenditure is accounted for on an accruals basi5
and has been classrfÈd under headings that aggregate all ￿$1 felat8d to the ¢at¢90ry. whe￿ costs cannot be
directy attributed to parb¢ular headings. they have been alkxaied to aclivihes on a basis consrstent with the
Use of resourc£s.
2.6 Tangible flxed assots
Tangible fixed assets arg initkalty measur8d at LX>St and $ubs8quently measured at cost or valuatKJn, net of
(Jepreciation and any unpaim*nt tsses.
Depreciation is recognised so as to writo off the cost or valualv)n of a￿ts bss their residual values over their
useful lives on the following bases..
Frgehold land and tyjildrys
Futures and fitlings
Computgls
2% per annum on Cost
25% ter annum on cost
25% per annum on cost
The gain or loss arising cffl the disposal clan asset is determined as th• drferen￿ belween Ihe sale proceeds
arthj the carying value of the asset. and 1$ rec4)gnised in the statement of finant>J actryitiès.
2.7 Fix•d amet ￿n¥￿trnents
Fixed asset investments are initialty measured at transaL*¢)n price exdudirKJ tranSac￿ft costs. and are
subsequently m88sured al fair value at each rep)￿ng dale. Charyes in fair value are recognised in net
¥)¢omellexpendilurel for the year. Trdnsaction costs are expensed as incurred.
2.8 Impalrmont of Ilxed assets
Al each reporting end dats. the tharty reviv4•B the corryiry arrnunts of its t¥rKJi￿e assets to dglermine
whether the￿ 1$ any indication that those assets have suffered an impainnent loss. If any suth indicatKJn
exists. the recoverable amount of th& asset is estimated in order to datennine the extent of the impaimient
loss lrfaryl.

YMCAWHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
A¢Gountlng poki
(¢gnllnu•dl
2.9 Cash and cash ¢qulval•nts
Cash and cash equivalents indude cash in hand, dep￿ts held at call with banks, other short-temi liquid
inve51ments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in ￿rrent liabilrtw.
2.10 FSnanclal Instruments
The charity has elected to apply the proviskM of Secl4?n 11 'Basic Financial Instwmgnts. and Seclion 12
'Other Financial Instruments I$￿e$. of FRS 102 to all of its ffinancial instruments.
Financial instruments are ￿09n￿Se¢j in the ctwitrfs balarte sheet when the c*arity becomes paty to the
contractual provisions of the instrument.
Financiol assets and liabiliknes are offset. *ith the net arftounts presented in the financial statements, when
there is a legally errforceable right to set off the recognise¢J off￿￿nts and therg is an intentKin to settle on a net
basis or to realise the asset and setue the liaknlty simuhaneously.
8•slc financial •ssets
Basic finanoal awts, which indude debtors and cash arKJ bank balances, are initially measured at
transaction price including transaction rnsts arml arg $ubsequenlly carried al aft￿tised cost using the effgctive
interest method unless the arrangement conslitules a financing tran&￿tion. where the transaction is
measured at the wesent value of the future receipts discounted at a market rate of Inte￿t. Financial assets
dassified as receivable wrthin one year ao not arTK)rlised.
Bask Iln•ncl•lllablli11os
Basic financial liabilities. including cred[tO￿ and bank loans are iimtialty rerxignised al transaction prio unless
the arrangement conslthjles a finanang transaclion. where the debt instru1r￿Tht is measured at the present
value of the future payments discounted at a market rale of interest. Finanual liabilities dassified as payable
thin one year a￿ nol amortised. Debt ir*twff*nts are swuenly carr*ed al amortised ￿$1. using the
effective interest ratg melh(yJ.
Trade creditors are O￿lgationS to pay for goojs or services that have been acquired in the ordinary ts)urse of
operations frorn suppliefs. Amounts payab￿ are classified as current Ikibilibes rf payment rs due wtthin one
year rfi less. If nol. they ar8 presented as rm)n-cur￿t Ik4l*libes. Trade endilors ar& reLI)gnised initially at
transaclion price antl subsequenuy measured al arrv)rtised o)st using the effective inleresl melh(NJ.
Dern¢ognldon of lIna￿la1 IlablllU•s
Financial liabilitses a￿ de￿Cognised the ch¥i¥s ￿)ntr￿1 obltqatKJns expire or are discharged or
cancelled.
2.11 Employw benofts
The cost of any unused holiday entiuement is reLxJgni88d in the per￿ in which the empknyee's seNc8s are
received.
TerminatKsn benefts are ￿￿)gnised immedialety as an expense when th8 chanty is derrt)ristrably commiited
to lerminale the employmenl of an 8mpbyee or lo provKle tem)inatw)n benefrts.

YMCA WHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
A￿auntIng pollcles
(Continued)
2.12 Retirement benefits
Payments to defined o)ntribut￿n retirement ber*fit scheme5 we charged as an expense as they fall due.
YMCA Ipthile Rose pathpated in a multpemployer penswjn defned plan for employeas of YMCA'S in
England, Scoifand and Wales. which was clc6fjd to new membws and acuuals on 30 April 2007. The plan's
actuary has advised that it not to separatety idenbfy Ihe assets and liabilib.es relating to YMCA
As described in the Tr)tes to the acc(￿ts. YMCA White Rose has a contracknal obligation to make pwtsion
deficit payments of £18.250 per annum ¢)ver the peri(*J to April 2027 {2024 .. £18,250 per annuml. accordingly
this is shown as a Ikgbility in these acu)unts. In ad￿￿on. YMCA White Rose is required to contribute £5,768
per annum lo the operating expenses of the ponsion plan arwj these ¢￿ts a￿ charged lo the statemgnt of
finanoal a¢tiviti8s as matje.
Incorne frllffl ¢harit•bl• activities
Tolal Unrestricted R•strlct•d
funds
funds
2024
2024
Total
funds
2025
funds
2025
2025
2024
Perforniance relate(I
grants
Charilable rental income
18.4CkS
18.406
30.000
1421
31.OlYJ
1421
31.000
18.4
30.958
30.958
Income fram other tradlng activities
Unrnstrfcted Unr•strict•d
fvnds
funds
2025
2024
Shop income
84.999
79,654
InGOrn• from inveslmènts
Unr•strl¢t•d Unre$tricted
fund$
funds
2025
2024
Income from Ikstsd investments
Olhgr income
1.401
375
1.281
1.401
10-

YMCA WHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Olhw Incom•
Unrestrlcted unl￿triCted
funds
funds
2025
2024
Othor incomo
3.789
4.292
Expendlture on Gharitable aGtivitl
Charltable
Charitable
expenditure expendlture
2025
2024
Direct ¢osts
Staff costs
Depr8ciatson and impainnent
Rent rates & wat6r
Light & heat
2S,712
59.433
10.609
1414)
22.020
59,287
18.604
519
L ij
Insurance
Transport & travel
Tglephone
Repairs mainlenarKe & security
Printing postsge & slati¢)nery
Project costs
Sundry expenses
Bank charges & interest
IrTecoverable VAT adjustments & ijther expertses
6,241
328
2,691
1.064
1,472
801
6,988
2.201
7,059
712
17801
300
456
10,343
526
113,2341
95.229
127,805
Sharn of support and 9overnan¢e costs (s•• not• 10)
Support
375
21,297
30.130
125,359
149.477
Analysls by fvnd
Unrestricted fvnds
Restricted funds
59,938
65.421
9).190
59.287
125,359
149.477
11

YMCA WHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Nèt mov•m•nt In lund8
2025
2024
The net movem8nt in furbts i8 Stated after dwgn91{c¥editwu):
Foes Payab￿ for the irKleperKlent examinalion of the charity$ finans¥l
statements
Depreciation of owned tsngible fLxed assets
5,075
59,433
2,945
59.287
None of Ihe Irustses lor any ￿lS0￿ connertgd with them) received any r8munerath)n or bonefits from the
ch* during the year.
10 Support Costs allO￿ted to activiti
2025
2024
Managment services costs
Gov8man¢a costs
375
21.297
30.130
30,130
21,672
Analysad b•tween:
Charitable actiwlies
30,130
21,672
11 Ernployees
The average m¢)nthly number ofemplO￿ duiwwj the year vras".
2025
Numb•r
2024
Nurnber
Employment costs
2025
2024
Wages and salaries
Other pension costs
25.197
515
21.570
450
25.712
22,020
The￿ wero no employees whose annual remur*ratKJn was more than £60.(M)O.
12-

YMCA WHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Galns ond losses on Inv￿lments
Unrnstrlctod Unrnstricted
funds
funds
2025
2024
GOIn￿(lOS$e5} arising ¢)n.'
Revaluation of investrnents
Sale of investments
{2,224)
2.407
4,632
1381
183
4,594
13 Taxation
The charity is ex8mpt from taXalL￿ on ils actibry￿ because all ils in(>Jrne 15 applied for charitable purpose5.
14 Tanglblo fixed assets
Totsl
•nd bulldlng
Cost
At 1 April 2024
2,964,348
9.582
12.617 2.986.547
582
582
At 31 Marth 2025
2.964.348
13,199 2.987.129
Depreciation and imp•irnient
At 1 April 2024
Depreciation charg8d in th8 y8ar
770.731
59.287
9.582
12.617
146
792.930
59,433
At 31 March 2025
830.018
9,582
12.763
852,363
Carylng amount
At 31 March 2025
2.134.330
2.134.766
At 31 March 2024
2.193.617
2.193.617
YMCA White Rose has beon given a 40 year lease. free of charge by Rotherham MBC. The building has been
inclucjed al ￿st and the tsustees cLJnsHJer this to be appropriate gbven the expected use of the building for
oryoing community use. There are reStr￿ts¥e covenants on the propety wh￿h will affect market valuation. No
impairnent has been made as the market value is drffiajlt to determin given its current use.
13-

YMCA WHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AIARCH 2025
13 Flxgd ass•1 Inv•stm¢nts
Cash In
Total
Cost or valuation
Al 1 April 2024
Additi¢Ms
Valuakn'on changes
Disposals
55,082
12.985
183
(13.335)
56.035
12,985
183
113.6191
(284)
At 31 March 2025
54.915
669
55.584
Carrying amount
At 31 March 2025
54,915
669
55,584
At 31 March 2024
55.082
953
56,035
Fixed ass•t Inv•stm•nts rmlu•d
Listed investments a￿ ststed al market value at the Bal9n￿ She81 date as detemined by Brewin Dolphin
Stockbrokers by referen￿ to slock market historic cost of listed investrnents ¥was £54.88412024 .
£53,139).
16 0•btovs
2025
Amounts falling due withln on• y•ar.
Trade debtors
Other debtor5
Prepa￿entS and accThed income
16.953
29,035
49
42.999
16,077
7.622
46.037
66.698
17 Credltorn: amounts falllng due within one ye•r
2025
2024
Other Lixation and social seojrity
Payments received on aw)unt
Trade cr8dito
Other C￿dItorS
AccnJals and deferred rKome
728
10,417
10,783
10,417
8.981
6.831
8.730
20.808
34,959
42.736
14-

YMCAWHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Provisions for liabilities
2025
2024
Retirement benefit Ob1KJa￿ns
21
36.953
53.571
36,953
53,571
19 Restricted funds
The restricbj knds of the Charity Lyjfflprise the Unexpe￿ bala￿ of {kinat￿nS and grants held on trust
subject to Speerf￿ eonditions by donors as to how they may be used.
At 1 Aprfl
2024
Inwjmlng
resourc•s
Resources At 31 March
expended
202S
My Place
YMCA England
Sargent DI donation
YMCA England Cadent
YMCA England Cost of thing
2.193.617
(59,287)
{726)
2,134,330
726
37.233
37,233
4.592
7.680
10.Q)O
15.408)
2.230.850
18.406
(65.421)
2.183,835
Pr•viaus year".
Al 1 April
Inwning
Resour¢es At 31 March
2024
My Place
Sargent DI dwatic
2.252.904
37.233
(59.287>
2.193,617
37.233
2.290.137
159,2871
2.230,850
y Place- providing a t￿lIding for the young people of Rotherham.
Saryent DI Donation - A Oonation from an individual for fubjre White Rose YMCAdeveloprr*nts.
YMCA England Cadent . to deliver th8 Cadent Cost of Li￿"A9 Fund.
YMCA England- support for young p*e and c47mmunibes with their menlal wellbeing.
YMCA England Cost of Li¥ing- Collaborative Cost of Liwng proiecl partnership.
15-

YMCA WHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlcted funds
The unrestricted lunds ofthe charity 0)mprise the unexperthd baknces of donations and grants whith a
rtol subject lo speeific cg)ndition$ by domrs aThJ grantors as to how they may be used. These indude
designated funds which have been set a&de out of unrestrictéd funds by the trustees for purposes.
Ineomlng Resources Trnn8fers Galns and At 31 M8r¢h
2024 ff¢sourc¢$ expended
losses
2025
General funds
60.274
120.C69
{59,938)
(7.5371
112.868
Prevlous ￿or.
At 1 Aprfl
In¢omlng Resouff¢•8 Transfws
2023 rEsour¢es expended
Galns and At 31 March
losses
2024
Genoral fimds
(573)
116.305
190.1WJl
34,732
60,274
21 Retlr•ment ￿neffl sthemos
Definod contribullon schames
The charity operates a defined cOntribub"￿ pension scheme for all qualtyng employees. The assets of the
scheme are held separatsty from those of the charity in an independently administered fund.
The charge to profft or loss in respect of deffined r3)ntrbuirAI sc**mes was £51512024- £450).
16-

YMCA WHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21 ReliTrment b•nefft schemes
(Conllnu•d)
0ofin•d b•nofft s¢h¢mos
YMCA While Rose participated in a contributsy pension plan prowding defined benefrts b8S8d on final
pensionable pay for employees of YMCA'S in England. knuand aThJ Wales. The assets of th8 YMCA Pension
Plan are held separately from those of YMCA Whit& Rose and al the year end thèse were invested in the
Mercer Dynam￿ D&risknng Sdutson, 65% matching and 35% in the growth porttdm) and Schroder
Ipropgrty units only).
The most recant compteted three year ValUa￿n was as at 1 May 2023. The assurytions usod which have
the most signfficant effect on the results of the ValUat￿n are ItKtse relating lo the assumed rates of retum on
as5e15 4.56%. the increase in pen510ns in Pa￿nI of 3.18% (for RPI capped al 5% per annum). and the
8verag8 lrfe expectancy from nomwl relifement age {of 651 for a ￿Trent male penSio￿r of 21.5 years. female
24.0 years, and 23.1 yeats for male p8nsKmers, female 25.7 years. rekn.ring in 20 years time. The result of the
valuation showed that tho actuarial value of ￿ assets were £103.1m. represented 92% of the bengfits
that had accrued to members.
The Pension ￿an was dosed ta new Membe￿ and fLrture service accnjal with effect from 30 April 2007, With
the removal of the salary linkage for benefits all empw deferred members became deferred members as
from 1 May2011.
The valuation prepared as al 1 May 2023 sho￿d that ts YMCA Ponsion Plan had a defKxI of £9.1 million.
YMCA While Rose has been advised that it will need to make monthly contributions of £1.996 from 1 May
2025. which includes £476 as a ￿nI￿"bUt10n to plan expenses and are charged lo the Statement of Financial
ActivitKgs as made. This amunt is based on tho Cur￿nt actuarial assumptK)ns las ouljined oLx)vel and may
vary in the fulure as a resuK of a¢¢ual perfornian￿ of the PensK)n Plan. The current recovery perK)d Is 3
years commencing 1 May 2024.
In addith?n, YMCA W7bite Rose may have over time liabilities in the eNwt of th8 rK)n-paymenl by other
partifipaling YMCAS of their share of the YMCA PensNJn Plan's defirit. 11 is not p)ssible cur￿n11Y lo quantify
the potenlral anx)unt that YMCA Whitg Rose may ￿ ¢alW upon to pay in ts future. The total obltgation has
been discountgd at a rate of 5.3%12024 ".5.3%1.
The total IHbilty is due as foll￿=.
2025
2024
Rèpayable wthin one year
1-2yèars
2-5year5
After 5 years
18.249
17.331
1.373
18,249
17,331
16,471
1,520
36.953
53,571
17_

YMCA WHITE ROSE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
22 Anatysis of net assets be1w¢en funds
Restsicted
fijnds
2024
Total
2025
2025
2025
2024
2024
Fund balances at
31 March 2025
are represented
by-.
Tarvaible assots
Investments
Cu￿ent a5setsllliaknlibes}
Provisiorsand
pensions
436 2.134,330 2.134,766
55.584
55,584
93.801
143.X
2.193,617
2,193,617
56.035
95.043
56.035
57,810
49.505
37.233
(36.953)
(36.953)
($3.5711
153.571)
112.868 2.183,835 2.296.703
60.274 2.230.850
2.291,124
23 Related party transactlons
Therè were no disdosable related party during the year12024- rn)nel.
24 Operating lease ¢ommilTn•nts
At the reporting •nd date the charity had OLtstandnig c¥)mmitments for luluro minimum lease payments under
ncffi-¢8ncella￿e operaling leases, which fall due as follow&:
2025
2024
Bets¥een two and five yea
In over fve years
The Charity occupigs St Bamabas Church Hall. Rotherham under a 42 year leas8 from 2007 and the My
Place Building on a 40 year base from 2012 at pgppero)m rgnts.
18-