Charlty registratlon number 250973 (England and Wales) R8glstored Soclal Landlord H3639 DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 '• xeinadin DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION LEGAL AND ADMINISTRATIVE INFORMATION Chair Mr M Power Trustees Mr G Archer Mr G Moss Mr M Power MrA Hornsby MrA Thomas (Appointed 3 June 2024} IApwinted 5 September 20241 (Appointed 21 November 20241 IAppoinled l April 20251 (Appolnted 1 April 20251 Ms C Khan Mr S Marsh Mrs R Milner Senlor managernenl Ms Louise Roffey Mrs O Burton Chief Executive Deputy Chief Execlutive Charity number (England and Wale51 250973 Auditor Xeinadin Audit Liiniled Sldings House Sidings Court Lakeside Doncaster South Yorkshire UK DN4 5NU Bankers Unity Tiusl Bank plc Foiir Biinrtley Plare Birmingham B12JB Nationwide Buil(Sing So¢iely POBox3 5-11 Sl George's Slieel Dougla5 Isle of Man British Isle8 IM86 1 BR Solicitors Dawson and BLJrge8s 1 South Parade Hall Cross Hill Doncaster DN1 2DZ DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION CONTENTS Page Truste￿, report Independent audilor's report 10-12 Slalemenl of flnancial activities 13~14 Balance sheet Statement of cash flows 16 Notes to th8 financial slalemenls 17-32 DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Irusl*s present Ih&iT annual report and financial s1glemenls for the year ended 31 March 2025. The financial slalemenls have been prepared in accordan￿ with the accounting poli¢ie8 sel out in note I lo the rinancial slalemenls and ¢omply with the charlly's gove¥ning document, the Charili?s Act 2011, FRS 102 "The Financial Reporling Standard applicable ITr the UK and Republic of Ireland. and thè Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo ¢harilies preparing their accounts in accordance with the Financial Reporting Standard appllcable in Ihe UK and Republic of Ireland {FRS 1021" Objectlves and acllvllle$ Princlpal Activltles YMCA Doncaster's principal activities duiing 2024-2025 werè in the provision of Supported Accommodation for Young People. The age range of young people accommodated was 18 to 3(J years. A wailing list system assessed the needs ol 811 applicsnls. and accommodation was offered in older of priority. The accommodation is lully staffed all year round. Each resident client had an assigned worker lo assist in setting goals and monitoring progiess. The emphasls was on developing independent living skills. and support Is offered in finding and selllinq into more pwmanenl accommodation. Imiere necessary, staff used their nelwork of contacts in other organisalions to a¢Ge85 specialist support. The current programme ol support is funded from voluntary contributions and Irom grants awarded by trusts and foundations. Al the limè of openlng the accommodation provision, YMCA Doncaster sel aside a fund to provide support for ¢lienls moving on from the YMCA who WO(Jld otherwise b& unable to afford baslc selling up costs of furniture and equlpmenl for their own home. Resident dients are encouragcd lo play an active part in the development of the Assoclallon. Views are a¢lNely sciughl at the lime of moving into and moving on from the YMCA, and a regular forum enables ideas lo be diseii%8fid morp. widaly. Thi% 1$ $iipple.menlet¢ by Rn ongoino SLiqgeslions scheme. A lively programme of creative 8cliviliès look place throughout the year, featuring drama. dance, singing and art. This enabled children and young people to WOTk on their own projects as well as cc>ll8boraling in themed sessions around seasc>ns and ¢elebralions. Most sessions were provided al no cost lo parti¢ipanls. Public Bgnefit Thè Board has considered ihe guidance on public benefit issued by the Charity Commission, has taken due regard of that guidance and is sallsfled that Iho charily's aclivilies do provide public bE4npfil. The programmes undertaken are in line with YMCA Donca51er's charitable objects and aims 8nd pariicularly thè provlsion of relief for young people in need, hardship or distress. Governance and Flnanclal Vlablllty Standard The Board h8ve assessed Ih?ir compliance with the Govetnance and Financial Viabillly Standard promded by the Regulator of Social Housiw and ar& compliant with the Standard. DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlevements and performance Plans for th8 2024-2025 finanaal year had included.. Defining new priorilles for work with young people, particularty those who are most In need. Extending the programme of support for young people, subject lo addilional funding ¢onlribulions, with YMCA staff WOTking lo impiove methods of defining and measuring outcomes 2nd impact8. Enabli￿ work across the YMCA'S facilities and sile, along with ongoing recruilmenl of new Iruslees. Progress was made wilh all of the above 01 particular note duiir)g the year.. Five new Iruslees juined the Board of Trustees. 13 young peopl• were supported to move out ol YMCA accommodation and into longer term property Bppropriale lo Ihelr needs. 5 young people accessed a Digital Inclusion course. 148 children allended aclivilies al the YMCA. We provided 956 support coa¢hing sessions for young people. We were awarded 'Gold Star. provlder slalus in Doncaster City Council's fir81 Supported Houslng Improvement Project review. VALUE FOR MONEY sn line with thè Regulator of Social Housing and the Financial Re9ulalions and Standard O¥ders the registered society seeks lo aGhieve value for money on all expenditure. In line with the nalional directives, we have c2lculaled the mplrics as follows: Metrlc 1 Reinveslmenl 00 YMCA Doneasler exlsling unil with no expansion planned As above Mèlrlc 2 New supply delivered */0 00 Melrlc 3 Gearing ooi. YMC,A Doncasler holds no debt al the year end dalo. As above - no interest charged in the financial slalements. The eosl pèr unil includes the staff costs clemonl of providlng social housing lo the residents. Operating margin is low in the period due lo an exceptional expense of buying out the YMC Penslon Scheme. Excluding the cost of buyino out of the pension s¢heme Ihe reported figure would be -1,13Q IN line with the business plan. Excluding the cost of buying out ol the pension scheme the roported figure would be -0.540/0 Motrlc 4 EBITDA MRI Inleresl Cover NIA etrlc 5 Headline social housing cosl pe unil F13,373 MetrlG 6 Operating Margin -8.180h Mgli'lc 7 Return on capital employèd IROCE} -3.91° Paymerits to credltors The largel lor payment ol pur¢hase irivoices is wllhin 30 days of receipt. DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Fundralslng Income A number of grants were rec&ived during the cc>urs6 of the year, in¢luding South Yorkshire Police and Crime Commissioner National Lollery Benefacl Trust Doncaslgr City Council Cadenl A number of large soflware companies supported via provision of Ihelr seNlce. In particular. we are grateful to Canva, Monday.com, Google and Slack for providing their services fra8 of Charge. Vodaphone provided free SIMS lor charity use. providing phone and data conneclivily for 12 clients duiing the year. We also recelved a number of donations through our online giving pages. We ar& nc>l always able lo identify the details of those Making donations in order lo thank them dirèctly. bul wè are very grateful lo all of our donors. Finally, we have a small number of local individuals and families who regularly ¢onliibule lo making life a little beller for our accommodation residents. This Comes in the form of loilèlri&s. household items and Christma8 presents. Financial Revlew After transfer of the delicil for the year. reserves amDunled lo £1,501,681 Iwhi¢h in¢ludes the Revaluation Reserve 01 £303,267). Going concem The anliupaled move lo an Inwrporaled charity model would be Compleled as a Iransler of golng concern, therefore, the financial slalemenls ale prepared on a going concern basis. R&serves policy YMCA Doncasler keeps a ieserve furKI for use al Ihe discretion of the Board of TrLislees in Ihe furtherance ol the Association's obje¢lives. The Board ol Trusleos reGognises the need lo establish a level of reserve that enables linancial'slabilily provides for ilems of major expenditu￿ on a planned ba51S acts as a Cushion against fluclualions In Income levels and in the financial performance of the YMCA'S aclivilies. provides lor contingencies and unforeseen events. 11 is not necessary lo include provision for major interruptions lo the work of the Association caused by significant amage lo the buildin9s as provision for this is includ?d in the Asso¢i81ion's insurance pollcy. Unreslricled reserves are built up from operating surpluses. and include allocalions made to proV￿e for cyclical and major maintenance work in both the Supported Accommodation and the Community Cenlre. From lime lo lime, the BDard of Trustees will make designations from the unreslrlcled r88etV88 lo lund other aspecls of the woik and evelopmenl ol the Association. The Board of Trustees agreed a Development Plar* For the live-year perlod lo 2024. This wll be revised in 2025-2026 following learning from the pandemic period. DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION TRUSTEES, REPORT (CONTINUED) FQR THE YEAR ENDED 31 MARCH 2025 To support Ihal plan, and the enabling work curr6nlly underway, the Board have deslgnaled - Am 'Engagement Resetve, lo Provide a ¢onlribulion lo funding thè costs of providing aclivilies, across two evenlng5 per week in term lime, Ihal are free for children and young pèople lo access during Ihe 2025-2026 school year. Support the transition lo, and start-up costs of, a broader paid aclivilies offer lo the community in all age groups, including sessions with reasonable lees covering direct costs and conlribuling lo Indi¥ect running ¢osls, where %essions cannot be funded from grants, Suppori a broader activities offer lo the community in all ag8 groups, including sessions wllh reasonable fees. funded SèSSiDns for needs or age-relaled specialist provision and part-funded sessions in partnership with public services including NHS and the local aulhorily. Covèr a partial or lull bursary for ¢hildren and young people, aged 5 10 30, wshing lo particlpate in paid sessions bul being olhepNise unable for financial reasons. Covèr a Iransilional cost of up lo Iwo months, al the discretion ol the Chi&1 Executive, where 8 frontline support worker is funded by a grant due lo end wllh al lèast two other grant applications submillgd and belng considered with a response dué during that two month period, and whpre the worker would b$ eligible for the posilion. In exercising their discrètion, the Chief Executive will ensure that spending is proportionate lo impacl achieved. A 'Develc>pmenl Reserve, for anticipated costs lo conclude a particularly complex financial and legal 5ssue connected lo the final salary pension scheme for which YfvicA Ooncasler has liability. folltswing which YMCA DonGabler plans lo Irarbsilion from an unincoiporal6d association lo an incorporated charity. This will in turn enable a slep-change in the organlsalion's ¢apacily, with particular regard lo oligibilily for large grant funds. Thioughoul this period, tho Board aims lo maintain an ongoing reserve of bètween three and six months of the next yeai's anli¢ipated gross revenue costs, disregardlng any exceptional one-off ilems of capllal expènditure for the purposes of this calculation. That re5etve figure, known as the 'General Funcls, reserv8, does not Include any designations. The BoaTd of Trustees will review thls policy, and the position Mllh regard lo pre50nl reseryes, every year during Ihe developrllenl poric*. Board members are aware that legal information and guldance is available in the Charity Commisslon Document 'Gharily reserves '. bullding resilience ICG191'. Expendlture from Developwnent Reserve Durlng the Year In acGordance wllh the above policy statement, expendituré durlng the 2024-2025 fin8ncial year included an actuarial valuation of YMCA Doncasler's proportion of the Final Salary Pension Plan, and a subsequenl buying out of the liability in order lo be in a position to move YMCA Doncaster lo b8ing an incorporated charity. Inveslmenl policy The chaFily s obleclive in inveslmenl of lunds is to ensure that YMCA Donc8sler re¢&ived the besl financial reluin on investment with regard lo ils Inveslmenl Policy and parlicularly mallers relating lo elhical inveslmgnl and risk. There is an expe¢lation that inveslrnenl lunds wlll incrèase over lime, and any InGiease will be recorded as part ol thè Association's annual in¢ome. The Board ol Trustees have concluded that any Investment should be low or medium risk. An Invèslmenl S￿b Group, appolnled by the Board ol Trustees from within their numbei, has delegated responsibility for specific mallers relalSng lo compliance with the policy, making and agreeing investments and withdrawals artor taking profèssional advice and undertaking an annual review of Inveslmenls, DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Maiorrisks Rlsk Management Members of the Board ol Trustees are awaie ol the key risks to which YMCA Doncaster is exw>sed and regularly review 8 formal risk register. Most notable iisk8 include the ltsss of income fiom vacant Hostel rooms and rent arrears. Systems in place for all functions are robust. and there are strong systems for reporting and monitoring $0 that any issues and If￿g￿laritieS can be dealt with al the 8arllest opportunity. Plan8 for future perlods Iruslees plan lo confiim the finalised Forward Plan early in the now Financlal Year. This will lead the way lo extended and new work with young people. including adaplalions lo the building and sile in order lo best meet local needs. Work lo èxltrnd both the Youth Support Coaching provision, and the range of Children's and Communlty Aclivilies, will GDnliaue IhroLigh the year. structurei governance and management The Charity Is controlled by ils govarning dtscumenl, a deed of trust and ¢x)n81ilules an unincorporated chafity. The Iruslees who served during the year and up lo the dale gf signature ol the fi'nancial slalemenls were: Mrs l Mckessy (Resigned 31 March 2Q251 Mr G Archer Ms L Costa Mr G Moss Mr M Power Ms L Hill Mr A Hornsby Mv A Thomas Ms U Khan Mr S Marsh Mrs R Milr¢er (Resigned 14 October 2D241 (Resigned 20 January 20251 (Appointed 3 June 20241 IAppoinled 5 September 20241 IAppoinled 21 November 2024) {Appoinled 1 April 20251 IAppoinled 1 April 20251 DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Recruilmenl and appoinlmenl ofimslees Board of Trustees The Board of Trustees are elected frotll and by YMCA Doncasler's adult membership. Once elected, a Board Member serves a three year term, after which they can bè re-elected. In addition, Board Members are able lo fill vacancies by co-opting addilional individuals. The 808rd of Trustees meet around six limes a year. focusing on strategic dev@lopmenls, monitoring the achievements of the Association and revising and updating policy. Durtng Ihts 2024-2025 ye8r, meetings look place both in person and online. The Board appoint an Inveslménl Sub Group each year with specific delegated responsibllilie5 for the oversighl ol investment and related ieporting lo the Board. Authority for the day lo day managemenl of YMCA Don¢asler is delegated lo the Chief Executive. That aulhorlly includes ensuring that the WOTk of the Association is within Ihe scope of the policies and strategies sel out by the Board and compliant with relevanl legal frameworks and good practice. Board of Trustees, Recru5tment Where there are vacancies on Ihe Board of Tru81ees, these arè advertised on the YMCA Doncaster website and are publicised from limè lo lim& via relevant promolior¥s. Candidates offeiing experience and skills al strategic or govern¢inGe level (Ir¢ parlicularly encoura9ed. Present members of thé Board pèriodically review the specific skills needed lo complement those already available. Prospective new Trustees are asked lo provide outline inlormallon about Ihemselves. induding their eligibility to sland. The Candidate is then given a lour ol YMCA pretnises and an insight lo our work. Existing Truslees meet candidates lo discuss the AsEocialion and their own responsibllllies. The panel's recommendations are put to the nexl s¢heduled meeting of the Board. Successful candidates are co-opted to th8 Board. serving unlil the lime of Ib? nexlAGM. Board of Trusteos, Revlew and Evaluatlon Trustees ieview and evaluate Iheir perfurmnsiblè for keeping sufficient accounting records Ihal disGlose with reasoTrable accuracy al any lime the financial position tsf the charity and enable Ihem lo ensure that the finan¢ial slalemenls comply with the Chaiilies Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safèguarding the assets of the chaiily and hence for 18klng reasonable steps for the prevention and dete¢lion of fraud and other Irregulaiilies. The Irustees, report was approved by the Board ol Tiuslees. Mr S Marsh Trustee 22 September 2025 DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION Oplnlon We have audited Ibe financial slalemenls ol Doncaster Young Men's Chiislian Association Ilhe 'charily'l for the year encled 31 March 2025 which comprise the slalemenl ol financial aclivilies, the balance she61, the slalemenl of cash flows and notes lo the financial slalemenls, including significant a¢couiiling pollcles. Thè financial reporting framework th81 has been applied in (heir preparation is applicabla 18w and United Kingdom AcGDunling Slandards, including Financial Reporting Standard 102 The Financi81 Reporting Slandar(J applicable In lh& UK 8nd Republic ol Ireland Iunlled Kingdom GenerallyAccepled A¢¢ounling Pr8clice). ln our opinion, Ihe financial slalemenls.. give a true and fail view ol the slate ol the charily's affairs as al 31 March 2025 and of ils incoming resource8 and appllcalion ol resources, for Ihe year then ended., have been properly prepared in accordance wilh United Kingdom Generally Accepted Accounllng Praolice., and have beèn prepared In accordanGe with the Charities A¢1 2011. Basls for oplnion We conducted our audll In accordance wilh llllernalional Standards on Audlling {UKI IISAS IUKII and applicable law. Our responsibililies under those 51andards are further described in the AudiloPs responsibilities for the 8udil ol Ihe fin8ncisl slalemei?Is section of our report. We are independent of the charity in accordance with the ethical requirements Ihal are relevant lo our audit of the financial slalemenls in the UK. including the FRC'S Elhica1 Standard, and we have luifilled our other ethical responsibilities in accordance with theso requirements, We believe th31 the audit evidence we have obtained is sufficient and appropriate lo provide a basi5 for our opinion. Conclusions relating to golng concern In audlllng the financial slatemenls, we have concluded Ihal the Iruslees. use of the golng concem basis ol accounting in Ihg pieparr error and are corisidered material il, individu(Illy or ill the aggregate, they cou5d reasonably be ¢xpe¢ted lo influenGe the economiG decisions of users taken on the basis of Ihès@ financial slalemenls. The exlenl lo which our pro¢edures are ¢apable of delecllng irregularities, including ffaud, Is detailed below. Evaluation Of mar)agemenl's controls designed lo prevent and delecl irregularities., Review ol board meeting minutes and meetings ol thosè charged ￿rith governance., Identifying and, where relevant, lesling journal entries posted by senior management or with unusual combinatlons.. Reviewing financial sl8lemenl dlsclosureg and lesling lo supporling documenlalion lo a8se5S compliance with applicable laws and regulations., Ine.orDorlc linq elements of ilnDrediclabililv into Ihc naliiro. limino andlor exlcnl of aiidil nroc.pdure£ perforrlled. A further descriplion of our responsibilities is available on the Financial Reporting Council's website al.. hllps'.11 www.frc.org.uklauditorsresponsibililies. This dèscription forms part of our auditor's report. Olh@r matters Your allenlion is drawn lo the fact that the charily has prepared financial slaletnenls In accordance with Accounting and Reporting by Gharilie8'. Slalemenl ol Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Repnrting Standard applicable in Ihe UK and RepubllG of Ireland IFRS 1021" las amended) in preference lo th& A¢counling and Reportin9 by Charities,. Slalemenl of Recommended PraCt￿e issued on 1 April 2005 which is referred lo In the exlanl regulations bul has now been withdrawn. This has been done in order for the financial slalemenls lo provide a true and fair view in accordance with current GenerallyAccepled A¢¢ounting Pfaclice. Use of our report This report is made solely lo the charlly's Iruslees. as a body, in accordance wilh Part 4 of the Chaiilies (Accounts and Reportsl Regulations 2008. Our audit work has been undertaken so that we might slate lo the charity's Iruslees those mallers we are required lo stale lo them in an auditor's repori and for no other purpose. To the fullest exlenl permilled by law, we do not accept or assume responsibilily to anyone Dlher than the charity and the charity's Iruslees as a body, for our audit work, for this report, or for the opinions we have formed. DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION Xeinadln Audll Llmlted SlaluloiyAudilor Chartered Accounlanls Sidings House Sidings Courl Lakeslde Donoasler South Yorkshlre DN4 5NU UK Date.. 26 September 2025 Xeinadln Audll Limited is eliglble lor appointment as auditor of Ihe charily by virtue of ils eligibillly for appolnlmenl 8S auditor of a company Und￿ section 1212 of th& Companies Act 2006. 12 DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 IVIARGH 2025 Current financial year Llnrestricted Unrèstrlcted funds fund$ general designated 2025 2025 Restricted funds Total Total 2026 2026 2024 Notes Income and endowments from: Doncilions and legacies Charitable activities Other trading activities Investments Other income 7,818 649,304 166 7.563 52.104 59.722 649.304 166 7,563 29,043 595,535 2,552 13,679 747 Total Income 664,651 52,104 716,755 641,556 Expendlture on.. Charitable activities alhèr expenditure 669.117 7,152 63,239 35,894 768.250 7,162 678.565 14 Total expenditure 676.269 83,239 35,894 775,402 678.565 Nel galnslllossesl on investments 15 19.371 ei Incorneiiexpenaiiurei ItS,21 U 111.li3111 Transfers between funds 34,481 (34,4811 other recognls&d galns and losse5: Actuarial gains on defined benefit pension schemes 23,348 Nèt movemènt In funds 11 22,863 197,720) 16,210 {58,6471 5,71 Reconciliation of funds.. Fund balancès al 1 April 2024 445,026 1,110,302 5,DOO 1,560,328 1,554,818 Fund balances at 31 March 2025 467,889 1,012,582 21,210 1,501,681 1.560,328 The $181eMenl of flnancial activities includes all gains and10sses recognised in the year. All income 2nd èxpenditure derive from continuing aclivilies. 13 DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 IVIARCH 2025 Prlor flnanclal year Unrestrlcted Unrestricted funds funds general deslgnated 2024 2024 Restrlcted funds Total 2024 2024 Notes Income and endowmènts from.. Donalions and leoa¢ies Charilable a¢livilies Other trading activities Investments Other income 2,593 595,535 2,552 13.679 747 26,450 29,Q43 595,535 2,552 13,679 747 Total Income 615,106 28,450 641,556 Expenditure on: Charitable activities 608,634 8,705 61,226 678,565 Total expèlldlturè 608.634 8,705 61,226 678.565 Nel gainslllossesl on investments 15 19,371 19.371 Net Incomellexpendilurel 25,843 18,7051 134,7761 117,6381 other recognlsed gains and losses.. Actuarial galns on defined benefil penslon schemes 23,348 23,348 Net movement in funds 11 49,191 (8,7D51 134,7761 5,710 Reconclliation of funds.. Fund balances al l April 2023 395,835 1,119,007 39.776 1.554,618 Fund balances at 31 March 2024 445,026 1,110,302 5,000 1,560,328 14 DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Notes Flxed assets Tangible assets Investments 17 18 923,349 386,519 944,118 433,158 1.309,8e8 1.377.276 Current assets Debtors Cash al bank and in hand 19 54,401 170,806 49.558 219,508 225,2Q7 269,066 Creditors- amounts falllng due wlthln one year 20 (33,3941 157,9811 Net current assets 191.813 211,085 Total assets less current liabilities 1,501,681 1,588,361 Credltors: amounts falllng due after more than one year 21 128,0331 Net assets 1,501,681 1,560,328 The funds of the charlty Reslricled income funds Unrestricted funds- gengr?I Unreslricled funds- designaled 23 24 25 21,210 467.889 1,012.582 5,000 445,0?6 1,110,302 1,501,681 1,560.328 The financSal slalemen were approved by the Iruslees on 22 September 2025 Mr S Marsh Trustee 15- DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flows from operatlng activltie5 Cash absorbed by operations 29 {102,9041 150,6871 Investing activitles Proceeds from disposal ol heritage assèis Purchase DI inveslrnenls Proceeds from disposal ol inveslments Investment income recelved 15,967 13,381) 50,000 7,563 3,154 Net cash generated from Investlng actlvities 54,202 19,121 Flnanclng activities Repaymenl of bar)k loans 149.0041 Net cash used In flnanclng activilles 149,0041 Net decrease In cash and cash equlvalents 148,702) 180,570) Cash and cash equivalents al beginning of year 219,508 300,078 Cash and cash equlvalenls at end of yeai 170,806 219,508 18- DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 AGGountlng pollcles 1.1 Accountlng convention The financial slalemenls have been prepared In accordancè with the ¢harily's governing document, Ihe Charities Act 2011. FRS 102 "The Financial Reporling Standard applicable in the UK and Republic of Ireland and the Charitie8 SORP "Accounting and Reporting by Charities.. S¢alen)Énl of Recommended Practice applicable to charities preparing their accounts in accordan¢e with the Financlal Reporting Standard applicable in Ihts UK and Republic of Ireland IFRS 1021" The ¢harily is a Publlc Benefit Enllty as defined by FRS 102. The Iinancial slalemenls have departed from the Charities IAc¢ounts and Reportsl Regulations 2008 only lo the exlenl required lo provide a true and fair view. This departure has involved follc>wing the Slalemenl of Recommended Practice for charities applyiiig FRS 102 rather than the veision of the Slalemenl of Recornmended PraGlice which is referred lo in the Regulations bul which has slnce been withdrawn. The financial statements are prepamd In sterling. which is the functional currency of the charity. Monetary amounts in these financial slalemenls are rounded lo the nearest £. The financial slalemenls have been prepared under Ihe historica1 cost convention, modified lo include the TevalualiDn ol froehold properties and lo include inveslmenls at fair value. The principal 8e¢ounling policies 8dopled are sel out hÈlow. 1.2 Golng concern The Charity has prepared Ils linan¢lal slalements on the basis ol going concern, This assessment included a detailed review of the Charity's financial posllion, budget and anlicipaled income and expenditure for a pèriod ol al least 12 munlhs frum the dale of approval. Key assumptions were made Including the arrangements for housing benefit claims and direct payments. whi¢h forms the majoiily of the charity's income. Other $￿UrCeS ol in¢ome, including grants and individual giving, are stable and reserve funds are appropriate. The Iruslees are satisfied th81 thèse arrangemènts will enable the Charity lo continue lo operate and meet ils ¢harilable ohjeclive8 for the forèseèablé ftIlLire. 1.3 Charitable funds Unreslricl8d funds are available for use al the discfelion of the trustees in furtherance ol Ihelr charitable objeclives. Restrictèd funds are subject lo specific conditions by donors or granlors a5 to how they may be us6d. The purposes and uses of Ihe reslricled lunds ale sel out in the notes lo the fin8ncial slalemenls. Endowment funds are subject lo spe¢ifl¢ Conditions by donors that the capital must be maintained by the charily. 17- DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accovntlng pollclès Icontlnuedl 1.4 Income All incorrting resources arè included in the SOFA when the charity is legally enlilled lo the income and (he amount can be qualllied with reasonable accuracy. The income of thè chsrily represents the amount deTived from incoming resouices from generating funds, such as donallons, grants and Inlerèsl received. Income Irom setvice level agreements. rental and activities run by the YMCA ale 8hown as Incoming resources from charitable aclivilies. Grant Income is ac¢ounled for on a receipts basls in acGordance with Ihe SORP. Donations recelved lor the general purposes of the charity ale included as u￿reStrICted funds. Income from other trading aclivilies are the sale of donated ilems in the YMCA charity shop. Government grants Income from government and other gTanls are recognised al fair value when the charlly has enlillém6nl aftor any pBrforman¢e Conditions have been mel, il is probable Ihal the income will be received and the amounl can bè me8surÈd reliably. If enlillemeNI is not mel Ihen Ihttse amounts 8re deferred. Basls of alloGatlon of expendltyre Expenditure has been specifically identified as relating lo headings inGluded in the Slalemenl ol Financial Aclivilies. Grants Housing Association Grant Housing Association Cranls IHAGI dre ulilised lo reduce the amount of mortgage loan in respecl of an approvecs schem8 lo the amount which is eslimaled can be setviced by the nel annual income of the scheme. The amDunt of HAG is calculated on the qualitying costs ol the schernè, in accordarhce with instructi￿8 issued from lime lo lime by the Homes and Communities Agency. Tho grants ale paid direct lo the lending authority and are reflocled In ihe Finan¢ial Slalemenls ol the association, only Whe￿ the payment has been made and the relevant mortgags loan reduced. However, on adopllon of FRSI 02 and the Housing SORP 2014, the grants musl be re0￿￿1$ed using the performance model, which are mel on the ¢omplelion ol the property. The grant IherelDre becomes recognised and opening reserves are adju8led accordingly. Reserve for Future Houslr7g Major and CyGll¢al Malntananc& The reserve reflects Ihe associations liabllily lo mainl¢iin ils properties in accordance with a planned piogramme of works. 11 is planned lo carry out exlérnal deeoraling every fiv￿ years and inletnal de(x)raling every four years. Further amounts are Included for replaGemenl ol curtains and bllnds every flve y68rs and floor coveiings every seven yeaTS. Reserve for Non-Houslng Major and Cyclical MalntenanGe A Reserve has been made lowards the cost of major repairs lo thè structure and fabric of the main bullding which was bulbt in 1962. ReseNe for HAG Repayable on Sale of Hostel A reseFve has been mado lo raflecl that the HAG woulcl be Tepayable il the hostel was sold. Reserve for Hostel Move-on Fund A reserve has been made, Inlllally funded from donations al the time ol the host61 being built, lo cover small Items of essential fuinilure and hovseho5d equipment lor residents moving oul of thè Hostel who are not ellglble for Dlher forms of linan¢ial assistance. 18- DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies IContlnue(Jl 1.S Expendltvre l expendilure is accounted for on an a¢Gruals basis and has been classified under headings that aggregate all costs related to the category. Resourcès expendèd include atlribulable VAT which cannot be recovered. Governance costs are those costs which are directly attributable lo governing the charity and compliance wth conslilulioTral and slalulory Tequiremenls, Apportionment ofmanagement expenses Direct employee adminislralion and opeialing costs hav& been apportioned lo the Property Revenue Account and the relevant sections of the Income and Expendilure Acwunl on the basis of costs of the staff lo the extent that they are (Jire¢lly engaged in each of the oper¢ilions dealt with in those aclivilie8. 1.6 Tangible fixed assets Flxed assets- houslng propertles Properties includèd in housing properties are slated al cost or valuation less depreciation. The cosis are elther termed qualifylng costs by the Homes arsd Communilies Agen¢y for approved Housing Asso¢ialion Grant Schemes and aro consldered foi mortgage loans by the relevant lending aulhorily or they are mel out ol Ihe Association's resetves. Flxèd assets- non-housing properties PrDperties are slated al cost or valuation. The properlles Include land which is not deprecialed.11 also includes mixed use property in the guise of a retail shop and part of the carpark which is let out during the day bul is othe￿Is￿ used by slperty Plant and Machinery 1 Ooh cost 1 OQ/o ortr cost The gain or loss arising on the disposal DI an asset is delennined as thé difference between the sale proceeds and the carrying value ol the asset, and is recognised in the statement of finanGial aclivilips. Freehold land and buildings are illGluded in the balance sheet al revalued amounts less accumulated depreciallon. 1.7 Flxèd assét Invostmonts Fixed asset investments are initially messured al Iransa¢lion price excluding transaction costs, and are subsequently measured al fair value al each reporting dale. Changes in falr valuè are recognised in nel incomellexpendilure) for the year. Transaction costs are expensed as incurred. 19 DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2025 Accounting policles (Contlnuedl 1,8 Taxatlon The ¢harily is exempl from lax on ils charitable aclivilies. Value addod tax The association Charges value aéded lax IVATI on some of ils income and is able to re¢over part olthe VAT il incurs on expenditure. The financial slalemgnls include VAT lo the exlenl thal11 is suffered by the association and not recoverable from HM Revenue and Customs. The balance ol VAT payable or re¢over8ble at the year- end is includeL% as 8 Current liability or asset. 1.9 Retlrement beneflts YMCA Doncaster operaleg a d6fined contribution feliremenl benelil scheme for ils current employees. Contributions payable lo the pension scheme are charged lo the Income and Expenditure Account in the period lo which they relate. Pensions YMCA Doncaster partiGipated in a msjlli-employer defined benefit pension plan for employers Of YMCA'S in England, Scotland and Vvales, which was closod to new members and accruals on 30 April 2007. The plan's acluary has advised Ihal il is nol posslble 10 8epaialely identify the dssels and liabilities relating lo YMCA Doncaster, therefore the scheme is accourited lor as a definéd conlribulion scheme. As described in the notes. YMCA Doncasler has a conlraclual obligation lo make pension deliGil payments over the period lo April 202g, accordingly this is shown as a liability in these accounts. In addition, YtvlCA Doncaslei is requirod lo contribute lo the operation expenses ol the penbion plan and these costs are charged lo the Statement ol Financial AGlivilies as made. YMCA Doncaster opèrales a defined Gonlribulion pension solieme lor ils current employeès. Contributions payable lo the pension s¢heme are charged lo the Income and Expenditure Account in the period lo which Ihey relate. Ir) the year lo 31 March 2025 a payment of £85,000 was made as a full and final selllemenl In respect ol Ooncaslsr YMCA'S fulure obligation lo the scheme and as such any fulure c>bligalions are now dischaiged. .10 Fund accountlng Unrestricted funds can be used in accordance with the charitable objeclwe5 al the discretlon of the Iruslees. Restricted fLJnd8 can only be used for particular restiicled purposes within the objocls of the Charity. Reslriclions arise when specified by the donoi or when lunds are raised for particular reslricled purposBS, Further explanation ol the nature and purpose of each fund is included in the noles lo the finan¢lal slalemenls. Crltlcal accounting èstlmales and ludgemei)ts In th8 application of the chaiily's accounting pollcies, the Iruslees ale required lo make judgements, estimales and assumptions a1￿ul the carrying amount of assets and liabilili&s Ihal are not readily apparent from other sourGes. The eslimales and associated assumpttons are based on hislorical experience and other laclors that are considèred lo be ielgvanl. Actual results may differ from these eslimales. The eslimales arKf underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting eslimales are rec￿nIsed in the period in whiGh the eslimale is revised where the revision aff8cls (￿LY that pBriod, or in the period of the revision and lulure periods where the revision affects both ciirrenl and future periods. -20- DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2025 Income from donations and 18gaeles Unrestricted Restrlcted funds funds 2025 2025 Total Unrestricted Restricted funds fund5 2024 2024 Total 2025 2024 Donations and gifts Grants 7,618 7.618 52.104 2,593 2,593 26,45Q 52,104 28,450 7,618 52,104 59,722 2,593 28.450 29,043 Income from charitabl8 aetlvltles Unrestricted funds 2025 Unrestrlctèd funds 2024 Housing Income Charitable rental income Other inGome 618.967 7.821 580.499 Non Housing incomè Other income 22.516 15,036 IdQ ?n fior, r2r, In¢ome from othèr trading actlvltles Unrestricted Unrestrlctèd funds funds 2025 2024 Shop income 166 2,552 Incom8 from Inv&stmont Unre5trlcted Unrestricted funds fiinds 2025 2024 Income from listed investments Interest receivable rf,276 6,287 10,525 3,154 7,562 13,679 21 DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 other Incom& Unrestricted Unrestrlcted funds funds 2025 2024 Nel gain on disposal of tangible fixed assets 747 22- C> N(Dtt>* in ¢5) 10 r ry) (N fri 0￿ kf) (ry u) a> N oj ai LrJ- ) ￿ ry) N ¢0 U) u) a> IS) W(0 in N * 10 r )IFJr vi CL > f/J 0> (g DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2025 Grants payable Hostel Move-on Grant 2025 Houslng income Hostel Movè-on Grant 2024 Total 2024 2024 Grants lo individuals 1,302 2,879 3,340 6,219 10 Support ¢oBts allocatèd to a¢tlvltles 2025 2024 Staff costs Depreciation Rates and water Insurance Lighl and heat Postage and slalionery Advertising Non-reclaimable VAT Computer maintenance Building m8inlenane8 Other Governance costs 145,475 2C),769 1,4Q2 11,897 11,737 1,351 1,452 15,905 2,644 6,588 18,361 15,821 90,918 21,109 5,516 12,5911 5,197 1,404 65 14,741 3,694 2,608 33,430 6,500 253,400 182,591 Analystrd botw(1gn'. Housino income Nors Housing income Development resewe 209,524 35,476 8,400 156,861 25.930 253,400 182,591 11 Net movement In funds 2025 2024 The nel movement in funds is 8lal¢d after chaTgingl(crediling)'. Fees payable for the audit of the chaiily's financial slalemenls Depreclalion of owned tangible fixed assets Lossl(prolill on disposal of tangible fixed assets 7,928 20,769 6,500 21,109 {7471 12 Trustees None of the Irlislees lor any persons conne¢led with them) received any remurberalion 01 benefits from the charity during the year. 25- DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Employees The average monthly number of employees during the year was.. 2025 Number 2024 Nuinber Monthly paid Weekly paid 18 TDlal 23 22 Employment Costs 2025 2024 Wages and salarles Social security costs Other penslon Gosls 44g.866 30.334 65,012 440,081 23,838 18.009 545,212 481.928 The penslon charge for the year includes £50,520 {2024'. £Nill in order for the charity lo fully pay out any Ilabilily under the historic YMCA Pension Schemè - details of which are included in note 21 to the Financial Slaletnenls. Thore were no employees whose annLial Temuneralion was more than £60,000. Remuneratlon of key management personnel The ¥èmuneralion of kèy management personnel was as follows.. 2025 2024 Aggregate compensation 53,370 51,816 14 Other expendlture Unyestricted Unrestricted funds nd$ 2025 2024 Financing costs Other expendilure 6,371 781 7.152 28- DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Gains and losses Investments Unrestricted Unrestrlcted funds funds 2025 2024 Gainslllosses) arising on.. Sale of inveslmenls 19,371 16 Taxatlon The charity is exempt from taxatlon on its activities because all ils income is applied for charitable purposes. 17 Tanglble flxed assets Freehold Proporty Plant and Machlnery Total Cost or valuation At l April 2024 1,071,000 95.350 1,166.350 At 31 March 2025 1,071,QOO 95,350 1.166,350 DepreGlatlon and Impalrmenl Al l April 2024 Deprèttislion charged In the year 139,360 17,420 82,872 3,349 222,232 20,769 Al 31 March 2025 156,780 86,221 243,001 Carrying amolint Al 31 March 2025 914,220 9,129 923,349 Al 31 March 2024 931.840 12,478 944.118 27- DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Tanglble flxed assets Icontinuedl Included in cost or valuation of land and buildings is freehold land of £200,000 whlch is not deprecialed. Freehold land and buildings were valued on an open market value basls In August 2013 by Hall Gales Eslales, CharEered Sutveyors. The Board of Trustees considered. that as there had been no significant changè lo thè premises nts Significant changes to Ihe surrounding area such that the inleiim value in 2024 would have been the same as in August 2013. If freehold propertles had not been revalued they would havè been included al the following historic CCtsI'. Houslng PropÉrtles held for Letung Non-houslng Historical Cost Accumulated depreciation Less HAG Less YMCA grant 645,793 17,06C)) 1800,6291 16,1991 66,548 19,6821 31,905 56,866 18 Flxed asset Investments Listed investments Cost or valuallon Al 1 April 2024 Additions Valuation changes Disposals 433,158 2,086 1,275 150,000) Al 31 March 2025 386,519 Carrylng amount Al 31 March 2025 386.519 Al 31 March 2024 433,158 q9 Debtors 2025 2024 Amounts falllng duè wlthln one year: Trade debtors Other debtors 39,820 14,581 30,730 18,828 54.401 49,558 -28- DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Creditors: amounts falling due withln one year 2026 2024 Other laxalion and social security Trade credilors Qlher creditors 8.642 12,530 12,222 8.737 24,Q14 25,230 33.394 57,98fj 21 Creditors: amounts falling due aftgr more than one ygar 2026 2024 Accruals and deferred income 28,033 22 Ret5roment boneflt schemes 2025 2024 Deflned contrlbutlon schemes Charge ID profil or loss in resped of defined contribution schernes 65,012 18,009 EMPLOYEE BENEFIT OBLIGATIONS YMCA Doncaster operates a defined contribution pension scheme for current employees. The assets of the scheme are held separately frorn those ol YMCA Doncaster an independenlly admlnislered fund. The Lfidly¥ iur iii¥ 14,4tJ2 I£U£4. L l Q,UU¥j. PENSION SCHEME The YMCA Doneasler participated in a contributory pension plan providing defined benefits based on financial pensionable pay for employees of YMCAS in England, Scotland and Wales. The assets of the YMCA Pension Plan are held separately from those of YMCA Doncaster and al the year end these were invested in the Mercer Dynamic De-Risking Solution, 65Yo rnalchlng portfolio and 35% in the growth portfolio and Schroder Iproperly units only). The most recent completed three year valuation was as al 1 May 2023. The assurnplions used which have most significant effect on the results of the valuation are those relating lo the assumed rates of return on assets of 4.56DA, the increase in pensions in payment o13.180A (for RPI capped al 5.kn p.a.). and the ￿e[age life expectancy from normal retirement age lof 651 for a curfftnl male pensloner 0121.5 years. fema￿ 24.0 yeais. and 23.1 years lor a male p8nsloner, female 25.7 years. relirlng in 20 years, Ilme. The result of the valuation showed that the acluaiial value of the assets was £103.1 m, which Tepresenled 92ts￿ of Ihg benefits that had acciued lo members. The Pension P5an was closed lo new members and future $Brvice accrual wSlh effed from 30 April 2007. Vvilh Ihe removal ol the salary Ilnkage for benefits all employed deferred members became deferred mambers as from 1 May 2011. The valuation prepafed a5 al 1 May 2023 showed Ihal th¢ YMCA Pension Plan {tor England, Scotland and Wales) had 8 delicil of £9.1 million. YhllCA Doncaster has been advised Ihal il will need lo make monthly contributions of £1,206 from 1 May 2024. This amount is based on the eurrenl acluarial assumptitsns (as c>ullined above) and may vary in the future as a result ol aGlual performance of the Pension Plan. Agreed fulLire deficit contributions have been discounted using a rale o15Q/.12Q23.' 50/0 During the year the charity paid an amDunl of £85,000 as full and linal selllemenl regarding YMCA Doncasler's liability lo this pension fund. £50.520 is recognised as an expense in the year with the balan￿ DI £34,480 being accrued up lo 31 March 2024 in accordance with the above. 29- DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 23 Restricted funds The reslrlGled funds of the charity Gomprlse the unexpended balances of donations and gTanls held on trust subje¢l lo spe¢ili¢ conditions by donors as lo how they m8y be used. At l Apyll 2024 Incomlng Resources At 31 March resources expended 2025 Small Projects Youth Suppori Coaching 5,000 23,938 28,16e 118,g44} {18,9501 11.994 9.216 5,000 S2,104 135,8941 21,210 Prevlous year.. At 1 April 2023 Incoming resources Resources At 31 March expended 2024 Small Projects £leam Rp.8ders Youth Support Coaching 7.900 2,092 29,784 26,450 129,3501 12,0921 129,784) 5,000 39,776 26,450 161,226) 5.000 24 Unrestrlcted funds The unreslricled funds of the charily compris& the unexpènded balances of donallons and grants which are not subject lo specific condilions by donors and granlors as lo how they may be used, These include desigNaled funds which have been sel asidè out of unreslri¢led funds by the Iruslees lor specific purposes. Atl Aprll 2024 Incoming resources Resoiirces expended Transfers Galns and At 31 March losses 2025 General funds 445,026 664,651 1676,2691 34,481 487.889 Prevlous year: At 1 April 2023 Incomlng resources Resources expended Transfers Galns and At 31 March lossès 2024 Geneial funds 395,835 615,106 1608,6341 42,719 445,026 DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 26 Unrestrlcled funds - deslgnated The$& are unreslrl¢led funds which are material lo the ¢harily's aclivilios. Atl April 2024 Resources expended Transfers At 31 March 2025 Housin9 Major and Cyclical Maintenance HAG Repayable on Sale of Hostel Hostel Move-on Fund Engagement resetve Development reserve Non-Housing Major and Cycllcal Maintenance 82.571 606,828 5,003 41.135 355.341 39,424 12,30SI 80.265 606.828 3,701 40.423 261.941 39,424 {1,3021 17121 158,9191 134,4811 1.110.302 (63,2391 134,4811 1,012.582 Prevlous year: At l Aprll 2023 Resources expended Transfers At 31 March 2024 Housing Major and Cyclical Maintenance HAG Rep8yable on Sale of Hoslel Hostel Move-on Fund Engagement reserve Development reserve Non-Housing Major and Cyclical Mainlenance 62.571 606,828 8,343 46.500 355.341 39,424 62,571 606,828 5,003 41,135 3Jf5,341 39,424 13,3401 15,3651 1,119.007 18,7051 1,110,302 26 Analysis of net assets between fun(Is Unrestrlcted Unr&strlcted funds funds general designated 2025 2025 Restrl¢ted funds Total 2026 2025 At 31 March 2025.. Tangible assets Investments Current asselsl(liabililiesl 9,129 288,157 17QI,603 914,220 98,362 923,349 388,519 191,813 21.210 467,889 1,012,582 21,210 1,501,681 31- DONCASTER YOUNG MEN'S CHRISTIAN ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 26 Analysls of net assets between flinds Iconllnuedl Unrestrlcted Unrestrlcted funds funds general deslgnaled 2024 2024 Restricted lund5 Total 2024 2024 At 31 March 2024.. Tangible assets Investments Currerbl asselsllliabililiesl Long term liabilities 12,478 254,496 206,085 128,0331 931,640 178,662 944,118 433,158 211,085 128,0331 5,000 445,026 1,110,302 s,000 1,560,328 27 CONTINGENT LIABILITIES Thare were no material conlingenl liabllilies as al 31 March 2025. 28 Related party transacllons There were no disclosable related party transactions during the year12024- none). 29 Cash absorbed by opgratlons 2025 2024 Defi¢il for the year 158,6471 {17,6381 AdjustTnents for.. Investment income recognised in slalemenl of financial activities Gain on disposal ol tangible fixed assets Gain on disposal of investments Charged on inveslpmenl Depreciation and impairment of tangible fixed assets Differènc8 between pension chaTge and cash contributions 17.5631 113,679) 1747) 119.371) 5.044 21.109 114,4681 20.769 128,0331 Movements in working ¢apltal'. Ilncrease} in deblots (Decreasellincrease in ¢redilors 14,8431 124,5871 127,5701 16,633 Cash absorbed by operations 1102,gC)41 150,687} 30 Analysls of changes In net funds Thè charity had no malerial debt duiing Ihe year. -32-