REGISTERED COMPANY NUMBER: 02052719 (England and Wales)
REGISTERED CHARITY NUMBER: 296080
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 December 2022
for
YOUTH SUPPORT
Sandison Lang Limited
2 St Marys Road
Tonbridge
Kent
TN9 2LB
YOUTH SUPPORT
Contents of the Financial Statements
for the Year Ended 31 December 2022
|
Page |
Report of the Trustees |
1 to 4 |
Independent Examiner's Report |
5 to 6 |
Statement of Financial Activities |
7 |
Balance Sheet |
8 to 9 |
Notes to the Financial Statements |
10 to 16 |
Detailed Statement of Financial Activities |
17 to 18 |
YOUTH SUPPORT
Report of the Trustees
for the Year Ended 31 December 2022
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006, present
theirreportwiththefinancialstatementsofthecharityfortheyearended31December2022. The
trusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The principalactivityis thatof a charitablenature,namelyto relievepoverty,sufferingand distress among
young people by providing advice, education, training and material help.
In addition,the Charityaims to undertakeresearchinto the specialproblemsarisingfromthe sexuality and
deprivationintheyoungandintomethodsofalleviatingsufferingarisingtherefromandtopublish the
results of such research.
Page 1
YOUTH SUPPORT
Report of the Trustees
for the Year Ended 31 December 2022
ACHIEVEMENT AND PERFORMANCE
Charitable activities
2022hascontinuedtobedifficultforYouthSupportduetotheCOVIDpandemiccontinuingto cause
problemsdespitetheremovalofmanyrestrictionsseveralofushavehadCovidtwicenowdespite full
immunisations.
The environmentalcriseshas continuedto cause problems- In Jamaicawe continueto have problems with
the sea encroachingon the land and the sea wall had to be furtherreinforcedand we lost another5ft to 10
ftofbeach.Itcontinuestobehardnotbeingabletotraveltoourvariouscentresandlocalstaff have
neededalotofsupportremotely.InItalyflashfloodsdestroyedlocalroadsandhousesandwe made
available some rooms for homeless locals.
IthasbeenverydifficulttocarryouttheinternationalworkduetotheCOVIDrestrictionsand the
presentations and work in USA has been remote again this year which has not been very satisfactory.
Courthearingsarenowremote.Assessmentshavebeenconductedremotelyfairlysuccessfully with
whatsappandexchangeofvideosofchildrenandfamilies.Thishasworkedwellthisyearandhasgiven a
newtechniquethatcanbecontinuedafterthepandemicthuscuttingdownontravelinfuture.We have
continued this method.
Asper2019and2020and2021,thenumberofcasesofchildabuseanddomesticviolencecontinued to
riseand the amountof workcomingour wayin thatfieldhas been overwhelming.As previouslythe work
hasbeentoalargedegreeat'tertiary'levelwithregardtoassessingfamiliesandpatientswho have
alreadyseenotherpaediatriciansandanexpertviewpointhasbeenrequired.Wecontinuetosee very
seriousabusesandthisyearalsohadabusedchildrenaccusedofwitchcraftwhichisaproblemin some
parts of Africa and Nigeria.
Policereferralshaveincreasedwithworkbeingdoneonseveralmorecasesandwesecured further
convictionsof sexualabuse perpetratorsand in casesof physicalabuse.We have continuedto receive very
positivecommentsfromJudgesandthenumberofpatientsreferredhasincreasedandcertain social
service departments have been specifically requesting our services.
DBhasagainsuccessfullycompletedtheseventhsuccessiveappraisalfortheGMCwithsecondfive yearly
accreditation. Hence retaining her medical licence.
Jamaica:- continuesto have low immunisationrates.We have continuedsprayingand foggingat roughly 3
month intervals to reduce aedes mosquitos.
USA- TheSAHMmeetingin March2022wasentirelyonlineandthe2023oneis plannedtobe in person
but this is open to revision - we will present remotely.
Afghan work has suffereda tremendousblow with the ongoingcrisis and poverty/ starvationof a populace
left without an infrastructure.
Europeanwork.AdminofficenowbasedinItalyandfunctioningwellwithpaperworkbeingscanned and
sent over and DB travelling between sites as allowed by the shutdowns.
Page 2
YOUTH SUPPORT
for the Year Ended 31 December 2022
Report of the Trustees
ACHIEVEMENT AND PERFORMANCE
Fundraising activities
'VoiceofYouthProject'-OmarRichardsiscurrentlybeingassistedthroughhisMasterscoursein Youth
Workwhichwas held up by Covidand otherissuesbut he has now begun the courseagainwith support of
the teaching staff
Revisions of the websites and further promotion of activities are planned
The situationremainsunchangedfromlast year- as a rise in referralshas broughtin increasedincome for
YouthSupportandhencehasallowedsomerepaymentstobemadetoDrBirchwhohascontinued to
supportthecharitynotonlybyprovidingmedicalinputwithoutdrawingasalary,buthasalso continued
the loan made to Youth Support over the past years.
Althoughpaymentsareoftenlate,thishasimproved.Wehavenothadtowriteoffmanynewdebts this
year.The legal aid systemcontinuesto give problemsand with the increasedcomplexityof cases,they are
takingupmorehoursforwhichlegalaidhadaceiling-allourcaseworkisissuedwithestimatesof cost
priorto acceptingthe workand oftenthe localauthorityare havingto pay the excessoverthat allowed by
legalaid.Severalrefugeecaseshavebeendonepro-bonoascharitycasesandallcaseshave charity
subsidy by being charged less than the usual level.
FINANCIAL REVIEW
Reserves policy
Currentlythecharitydoesnotholdanyexcessfundsanditisintendedtosupportchildren,young people
and familiestotheextentof ourabilities.Manyof ourfeesforassessmentsof childrenin thecare system
are subject to charity subsidy and reduced rates.
FUTURE PLANS
'VoiceofYouthProject'-OmarRichardsiscurrentlybeingassistedthroughhisMasterscoursein Youth
WorkwhichwasheldupbyCovidandotherissuesafterwhichwehopetoforgeaheadwith intensified
work on the project
Revisions of the websites and further promotion of activities are planned
Uncertainty due to COVID restrictions means that long term planning is difficult at present.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimited company,
limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
02052719 (England and Wales)
Registered Charity number
296080
Page 3
YOUTH SUPPORT
Report of the Trustees
for the Year Ended 31 December 2022
Registered office
2 St Mary's Road
Tonbridge
Kent
TN9 2LB
Trustees
Mrs I N Thomas Interpreter
Miss L Bioletti Company director
Mrs S McCarthy Retired
Company Secretary
Mrs I N Thomas
Independent Examiner
Ryan Cottington
FCCA
Sandison Lang Limited
2 St Marys Road
Tonbridge
Kent
TN9 2LB
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.................................................................
Miss L Bioletti - Trustee
Page 4
Independent Examiner's Report to the Trustees of
Youth Support
Independent examiner's report to the trustees of Youth Support ('the Company')
IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended
31 December 2022.
Responsibilities and basis of report
Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)you are
responsiblefor the preparationof the accountsin accordancewith the requirementsof the Companies Act
2006 ('the 2006 Act').
HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobe auditedunderPart16 of
the2006Actandareeligibleforindependentexamination,Ireportinrespectofmyexaminationof your
charity'saccountsascarriedoutundersection145oftheCharitiesAct2011('the2011Act').In carrying
outmyexaminationI havefollowedtheDirectionsgivenbytheCharityCommissionundersection 145(5)
(b) of the 2011 Act.
Page 5
Independent Examiner's Report to the Trustees of
Youth Support
Independent examiner's statement
Sinceyourcharity'sgrossincomeexceeded£250,000yourexaminermustbe a memberofa listedbody. I
canconfirmthatI amqualifiedtoundertaketheexaminationbecauseI amaregisteredmemberof FCCA
which is one of the listed bodies.
I have completedmy examination.I confirmthat no mattershave come to my attentionin connection with
the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.
Ryan Cottington
FCCA
Sandison Lang Limited
2 St Marys Road
Tonbridge
Kent
TN9 2LB
Date: .............................................
Page 6
YOUTH SUPPORT
Statement of Financial Activities
for the Year Ended 31 December 2022
2022
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Other trading activities
2
292,200
EXPENDITURE ON
Charitable activities
Jamaica
37,756
USA
1,065
Italy
21,262
UK
-
Other
82,130
Total
142,213
NET INCOME
149,987
RECONCILIATION OF FUNDS
Total funds brought forward
(128,373)
TOTAL FUNDS CARRIED FORWARD
21,614 |
2021
Total
funds
£
332,160
20,222
433
33,005
5,348
81,004
140,012
192,148
(320,521)
(128,373) |
|
|
The notes form part of these financial statements
Page 7
YOUTH SUPPORT
Balance Sheet
31 December 2022
2022
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
7
67,919
CURRENT ASSETS
Stocks
8
500
Debtors
9
106,238
Cash at bank
-
106,738
CREDITORS
Amounts falling due within one year
10
(3,293)
NET CURRENT ASSETS
103,445
TOTAL ASSETS LESS CURRENT LIABILITIES
171,364
CREDITORS
Amounts falling due after more than one
year
11
(149,750)
NET ASSETS
21,614
FUNDS
13
Unrestricted funds
21,614
TOTAL FUNDS
21,614 |
2021
Total
funds
£
61,012
500
82,495
4
82,999
(3,106)
79,893
140,905
(269,278)
(128,373)
(128,373)
(128,373) |
|
|
The charitablecompanyis entitledto exemptionfromauditunderSection477of the CompaniesAct 2006
for the year ended 31 December 2022.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsforthe year
ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006.
The notes form part of these financial statements
continued...
Page 8
YOUTH SUPPORT
Balance Sheet - continued 31 December 2022
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicableto charitable
companies subject to the small companies regime.
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
............................................. and were signed on its behalf by:
.............................................
L Bioletti - Trustee
The notes form part of these financial statements
Page 9
YOUTH SUPPORT
Notes to the Financial Statements
for the Year Ended 31 December 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS 102,
havebeenpreparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReporting by
Charities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccounts in
accordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland (FRS
102)(effective1 January2019)',FinancialReportingStandard102'The FinancialReporting Standard
applicablein theUK andRepublicofIreland'andtheCompaniesAct2006.Thefinancial statements
have been prepared under the historical cost convention.
Income
Allincomeis recognisedin theStatementofFinancialActivitiesoncethecharityhasentitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthe charityto that expenditure,it is probablethat a transferof economicbenefitswill be
requiredinsettlementandtheamountoftheobligationcanbemeasuredreliably.Expenditure is
accountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateall cost
relatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingsthey have
been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.
Plant and machinery- 25% on reducing balance
Motor vehicles- 25% on reducing balance
Computer equipment- 25% on reducing balance
Stocks
Stocksarevaluedatthelowerofcostandnetrealisablevalue,aftermakingdueallowance for
obsolete and slow moving items.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestrictedfundscanbe usedin accordancewiththecharitableobjectivesat thediscretionof the
trustees.
Restrictedfunds can only be used for particularrestrictedpurposeswithin the objectsof the charity.
Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular restricted
purposes.
continued...
Page 10
YOUTH SUPPORT
Notes to the Financial Statements - continued
for the Year Ended 31 December 2022
1. ACCOUNTING POLICIES - continued
Fund accounting
Furtherexplanationofthenatureandpurposeofeachfundis includedin thenotestothe financial
statements.
2. OTHER TRADING ACTIVITIES
OTHER TRADING ACTIVITIES |
|
|
|
2022 |
2021 |
|
£ |
£ |
Youth Support - Reports |
292,200 |
332,160 |
3. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
|
2022 |
2021 |
|
£ |
£ |
Depreciation - owned assets |
22,641 |
20,338 |
4. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2022 nor
for the year ended 31 December 2021.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended31December2022norforthe year
ended 31 December 2021.
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
No employees received emoluments in excess of £60,000.
continued...
Page 11
YOUTH SUPPORT
Notes to the Financial Statements - continued
for the Year Ended 31 December 2022
6. |
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
|
|
|
Unrestricte |
|
|
fund |
|
|
£ |
|
INCOME AND ENDOWMENTS FROM |
|
|
Other trading activities |
332,160 |
|
EXPENDITURE ON |
|
|
Charitable activities |
|
|
Jamaica |
20,222 |
|
USA |
433 |
|
Italy |
33,005 |
|
UK |
5,348 |
|
Other |
81,004 |
|
Total |
140,012 |
|
NET INCOME |
192,148 |
|
RECONCILIATION OF FUNDS |
|
|
Total funds brought forward |
(320,521) |
|
TOTAL FUNDS CARRIED FORWARD |
(128,373) |
continued...
Page 12
YOUTH SUPPORT
Notes to the Financial Statements - continued for the Year Ended 31 December 2022
7.
TANGIBLE FIXED ASSETS
Plant and
machinery
£
COST
At 1 January 2022
412,255
Additions
29,548
At 31 December 2022
441,803
DEPRECIATION
At 1 January 2022
368,675
Charge for year
18,282
At 31 December 2022
386,957
NET BOOK VALUE
At 31 December 2022
54,846
At 31 December 2021
43,580
8.
STOCKS
Finished goods
9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors |
Motor
vehicles
£
59,920
-
59,920
52,494
1,857
54,351
5,569
7,426 |
Computer
equipment
£
57,349
-
57,349
47,343
2,502
49,845
7,504
10,006
2022
£
500
2022
£
106,238 |
Totals
£
529,524
29,548 |
Totals
£
529,524
29,548 |
|
|
|
559,072 |
|
|
|
|
468,512
22,641 |
|
|
|
|
491,153 |
|
|
|
|
67,919 |
|
|
|
|
61,012 |
|
|
|
|
2021
£
500
2021
£
82,495 |
2021
£
500 |
continued...
Page 13
YOUTH SUPPORT
Notes to the Financial Statements - continued for the Year Ended 31 December 2022
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 12)
Accrued expenses
11.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Other creditors
12.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts
13.
MOVEMENT IN FUNDS
At 1/1/22
£
Unrestricted funds
General fund
(128,373)
TOTAL FUNDS
(128,373) |
2022
£
24
3,269
3,293
2022
£
149,750
2022
£
24
Net
movement
in funds
£
149,987
149,987 |
2021
£
-
3,106
3,106
2021
£
269,278 |
2021
£
-
3,106 |
|
|
|
3,106 |
|
|
2021
£
-
At
31/12/22
£
21,614 |
2021
£
- |
|
|
21,614 |
|
continued...
Page 14
YOUTH SUPPORT
Notes to the Financial Statements - continued
for the Year Ended 31 December 2022
13. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
Incoming
resources
£
292,200
292,200 |
Resources
Movement
expended
in funds
£
£
(142,213)
149,987
(142,213)
149,987 |
|
|
|
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS |
At 1/1/21
£
(320,521)
(320,521) |
Net
movement
in funds
£
192,148
192,148 |
At
31/12/21
£
(128,373)
(128,373) |
|
|
|
|
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
Incoming
resources
£
332,160
332,160 |
Resources
Movement
expended
in funds
£
£
(140,012)
192,148
(140,012)
192,148 |
|
|
|
continued...
Page 15
Notes to the Financial Statements - continued
for the Year Ended 31 December 2022
YOUTH SUPPORT
13. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
At 1/1/21
£
(320,521)
(320,521) |
Net
movement
in funds
£
342,135
342,135 |
At
31/12/22
£
21,614
21,614 |
|
|
|
|
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
Incoming
resources
£
624,360
624,360 |
Resources
Movement
expended
in funds
£
£
(282,225)
342,135
(282,225)
342,135 |
|
|
|
14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2022.
Page 16
YOUTH SUPPORT
Detailed Statement of Financial Activities for the Year Ended 31 December 2022
INCOME AND ENDOWMENTS
Other trading activities
Youth Support - Reports
Total incoming resources
EXPENDITURE
Charitable activities
Jamaica - Food/consumables
Jamaica - telephone
Jamaica - travel
Jamaica - maintenance
Jamaica - caretaker
USA - equipment
USA - postage and stationery
USA - telephone
USA - Finance charges
Italy - travel
Italy - consumables
Italy - repairs & maintenance
Italy - postage and stationery
Italy - telephone
Italy - sundries
UK - donations
Italy - computer
Support costs
Management
Telephone
Postage and stationery
Donations
Overseas travel
Depreciation of tangible and heritage
assets |
2022
£
292,200
292,200
207
278
13,431
10,442
13,398
651
414
-
-
3,348
1,779
13,379
93
516
26
-
2,121
60,083
6,033
3,735
4,682
-
22,640
37,090 |
2021
£
332,160 |
|
|
332,160
-
999
354
8,359
10,510
-
182
239
12
2,564
3,248
24,764
86
2,343
-
5,348
- |
|
|
59,008
3,620
586
-
3,896
20,338 |
|
|
28,440 |
This page does not form part of the statutory financial statements
Page 17
YOUTH SUPPORT
Detailed Statement of Financial Activities
for the Year Ended 31 December 2022
Management
Finance
Wages
Sundries
Accountancy fees
Repairs and maintenance
Consumables
Computer costs
Governance costs
Legal fees
Total resources expended
Net income |
2022
£
8,454
161
3,278
12,595
7,704
12,235
44,427
613
142,213
149,987 |
2021
£
15,331
7
3,102
27,745
6,379
- |
|
|
52,564
- |
|
|
140,012 |
|
|
192,148 |
This page does not form part of the statutory financial statements
Page 18