.IIRIS Digitally Signed Document Document ID.. B8C37A7C2A75E9 Document Details: Tr ilename: Youth SuprN)rt- ACC 2023.PDF C.-lient ol.: Sandison Lang Signature Details I IIITIL.: Diana Birch drdbirchLthyouihsupport.net Date & Tlme: 2710412024 03..42..01 AM {BST) I l) ,Iddres5: 79.143.122.205 Diana Birch confinns that ihe infornialion is correct and complete 10 the be%t of Iheir knowled e and belier. SIEnlng Statement: Digital Certificate 'rhc appri)v¢d lJl)F lile ha￿ b¢en digitally ¢ertified_ Please chrfk the Digitsl Certificate infom)ation In your PDF viewer to verify ihe Digitsl certif1ca￿ authenticiiy 2nd the PDF has noi been lampLrcd with. hehalf of: Sandison Lang PDF digital certificate: IRIS Software Group Limited Digital eertifie#te isslled bi: Globalsign Please keep a copy of this document for your records. **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 2023** ## **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 2023** **----- Start of picture text -----**
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
**----- End of picture text -----**
**YOUTH SUPPORT** **Report of the Trustees for the Year Ended 31 December 2023** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The principal activity is that of a charitable nature, namely to relieve poverty, suffering and distress among young people by providing advice, education, training and material help. In addition, the Charity aims to undertake research into the special problems arising from the sexuality and deprivation in the young and into methods of alleviating suffering arising therefrom and to publish the results of such research. Page 1 **YOUTH SUPPORT** **Report of the Trustees for the Year Ended 31 December 2023** ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** 2022 has continued to be difficult for Youth Support due to the COVID pandemic continuing to cause problems despite the removal of many restrictions several of us have had Covid twice now despite full immunisations. The environmental crises has continued to cause problems - In Jamaica we continue to have problems with the sea encroaching on the land and the sea wall had to be further reinforced and we lost another 5ft to 10 ft of beach. It continues to be hard not being able to travel to our various centres and local staff have needed a lot of support remotely. In Italy flash floods destroyed local roads and houses and we made available some rooms for homeless locals. It has been very difficult to carry out the international work due to the COVID restrictions and the presentations and work in USA has been remote again this year which has not been very satisfactory. Court hearings are now remote. Assessments have been conducted remotely fairly successfully with whatsapp and exchange of videos of children and families. This has worked well this year and has given a new technique that can be continued after the pandemic thus cutting down on travel in future. We have continued this method. As per 2019 and 2020 and 2021, the number of cases of child abuse and domestic violence continued to rise and the amount of work coming our way in that field has been overwhelming. As previously the work has been to a large degree at 'tertiary' level with regard to assessing families and patients who have already seen other paediatricians and an expert viewpoint has been required. We continue to see very serious abuses and this year also had abused children accused of witchcraft which is a problem in some parts of Africa and Nigeria. Police referrals have increased with work being done on several more cases and we secured further convictions of sexual abuse perpetrators and in cases of physical abuse. We have continued to receive very positive comments from Judges and the number of patients referred has increased and certain social service departments have been specifically requesting our services. DB has again successfully completed the seventh successive appraisal for the GMC with second five yearly accreditation. Hence retaining her medical licence. Jamaica :- continues to have low immunisation rates. We have continued spraying and fogging at roughly 3 month intervals to reduce aedes mosquitos. USA - The SAHM meeting in March 2022 was entirely on line and the 2023 one is planned to be in person but this is open to revision - we will present remotely. Afghan work has suffered a tremendous blow with the ongoing crisis and poverty / starvation of a populace left without an infrastructure. European work. Admin office now based in Italy and functioning well with paperwork being scanned and sent over and DB travelling between sites as allowed by the shutdowns. Page 2 **YOUTH SUPPORT** **Report of the Trustees for the Year Ended 31 December 2023** ## **ACHIEVEMENT AND PERFORMANCE** ## **Fundraising activities** 'Voice of Youth Project' - Omar Richards is currently being assisted through his Masters course in Youth Work which was held up by Covid and other issues but he has now begun the course again with support of the teaching staff Revisions of the websites and further promotion of activities are planned The situation remains unchanged from last year - as a rise in referrals has brought in increased income for Youth Support and hence has allowed some repayments to be made to Dr Birch who has continued to support the charity not only by providing medical input without drawing a salary, but has also continued the loan made to Youth Support over the past years. Although payments are often late, this has improved. We have not had to write off many new debts this year. The legal aid system continues to give problems and with the increased complexity of cases, they are taking up more hours for which legal aid had a ceiling - all our case work is issued with estimates of cost prior to accepting the work and often the local authority are having to pay the excess over that allowed by legal aid. Several refugee cases have been done pro-bono as charity cases and all cases have charity subsidy by being charged less than the usual level. ## **FINANCIAL REVIEW** ## **Reserves policy** Currently the charity does not hold any excess funds and it is intended to support children, young people and families to the extent of our abilities. Many of our fees for assessments of children in the care system are subject to charity subsidy and reduced rates. ## **FUTURE PLANS** 'Voice of Youth Project' - Omar Richards is currently being assisted through his Masters course in Youth Work which was held up by Covid and other issues after which we hope to forge ahead with 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** The charity is controlled by its governing document, a deed of trust, and constitutes a limited 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 2023** ## **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 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')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. Page 5 **Independent Examiner's Report to the Trustees of Youth Support** ## **Independent examiner's statement** Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the **ERROR - relevant professional body must be completed**, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in 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)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Ryan Cottington 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 2023** |Notes
**INCOME AND ENDOWMENTS FROM**
Other trading activities
2|**2023**
2022
**Unrestricted**
**fund**
Total funds
**£**
£
**297,849**
292,200| |---|---| |**EXPENDITURE ON**
**Charitable activities**
Jamaica
USA
Italy
Other|**39,864**
37,756
**5,231**
1,065
**29,637**
21,262
**113,335**
82,130| |**Total**|**188,067**
142,213| |**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward|**109,782**
149,987
**21,614**
(128,373)| |**TOTAL FUNDS CARRIED FORWARD**|**131,396**
21,614| The notes form part of these financial statements Page 7 ## **YOUTH SUPPORT** ## **Balance Sheet 31 December 2023** |Notes
**FIXED ASSETS**
Tangible assets
7
**CURRENT ASSETS**
Stocks
8
Debtors
9
Cash at bank|**2023**
**Unrestricted**
**fund**
**£**
**58,807**
**500**
**109,120**
**13**|2022
Total funds
£
67,919
500
106,238
-| |---|---|---| |**CREDITORS**
Amounts falling due within one year
10|**109,633**
**(3,498)**|106,738
(3,293)| |**NET CURRENT ASSETS**|**106,135**|103,445| |**TOTAL ASSETS LESS CURRENT LIABILITIES**
**CREDITORS**
Amounts falling due after more than one
year
11|**164,942**
**(33,546)**|171,364
(149,750)| |**NET ASSETS**|**131,396**|21,614| |**FUNDS**
13
Unrestricted funds|**131,396**|21,614| |**TOTAL FUNDS**|**131,396**|21,614| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023. The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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 2023** 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. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue 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 2023** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. - Plant and machinery 25% on reducing balance Motor vehicles - 25% on reducing balance - Computer equipment 25% on reducing balance ## **Stocks** Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. continued... Page 10 **YOUTH SUPPORT** **Notes to the Financial Statements - continued for the Year Ended 31 December 2023** ## **1. ACCOUNTING POLICIES - continued** ## **Fund accounting** Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. OTHER TRADING ACTIVITIES** **----- Start of picture text -----**
|||| |---|---|---| |2023|2022| |£|£| |Youth Support - Reports|297,849|292,200| |NET INCOME/(EXPENDITURE)| |Net income/(expenditure) is stated after charging/(crediting):| |2023|2022| |£|£| |Depreciation - owned assets|19,602|22,641| **----- End of picture text -----**
## **3. NET INCOME/(EXPENDITURE)** ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022. ## **5. STAFF COSTS** The average monthly number of employees during the year was as follows: **----- Start of picture text -----**
|||| |---|---|---| |2023|2022| |Secretary|-|1| **----- End of picture text -----**
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 2023** **----- Start of picture text -----**
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Other trading activities 292,200
EXPENDITURE ON
Charitable activities
Jamaica 37,756
USA 1,065
Italy 21,262
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
**----- End of picture text -----**
continued... Page 12 **YOUTH SUPPORT** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023** ## **7. TANGIBLE FIXED ASSETS** |Plant and
machinery
£
**COST**
At 1 January 2023
**441,803**
Additions
**10,490**
At 31 December 2023
**452,293**
**DEPRECIATION**
At 1 January 2023
**386,957**
Charge for year
**16,334**
At 31 December 2023
**403,291**
**NET BOOK VALUE**
At 31 December 2023
**49,002**
At 31 December 2022
54,846
**8.**
**STOCKS**
Finished goods
**9.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors|Motor
Computer
vehicles
equipment
£
£
**59,920**
**57,349**
**-**
**-**
**59,920**
**57,349**
**54,351**
**49,845**
**1,392**
**1,876**
**55,743**
**51,721**
**4,177**
**5,628**
5,569
7,504
**2023**
**£**
**500**
**2023**
**£**
**109,120**|Totals
£
**559,072**
**10,490**
**569,562**
**491,153**
**19,602**
**510,755**
**58,807**
67,919
2022
£
500
2022
£
106,238| |---|---|---| continued... Page 13 **YOUTH SUPPORT** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023** **----- Start of picture text -----**
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Bank loans and overdrafts (see note 12) - 24
Accrued expenses 3,498 3,269
3,498 3,293
11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£ £
Other creditors 33,546 149,750
12. LOANS
An analysis of the maturity of loans is given below:
2023 2022
£ £
Amounts falling due within one year on demand:
Bank overdrafts - 24
13. MOVEMENT IN FUNDS
Net
movement At
At 1/1/23 in funds 31/12/23
£ £ £
Unrestricted funds
General fund 21,614 109,782 131,396
TOTAL FUNDS 21,614 109,782 131,396
**----- End of picture text -----**
continued... Page 14 **YOUTH SUPPORT** **Notes to the Financial Statements - continued for the Year Ended 31 December 2023** ## **13. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: |Incoming
resources
£
**Unrestricted funds**
General fund
**297,849**|Resources
expended
£
**(188,067)**|Movement
in funds
£
**109,782**| |---|---|---| |**TOTAL FUNDS**
**297,849**|**(188,067)**|**109,782**| |**Comparatives for movement in funds**
At 1/1/22
£
**Unrestricted funds**
General fund
(128,373)|Net
movement
in funds
£
149,987|At
31/12/22
£
21,614| |**TOTAL FUNDS**
(128,373)|149,987|21,614| Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
Resources
Movement
resources
expended
in funds
£
£
£
292,200
(142,213)
149,987
292,200
(142,213)
149,987| |---|---| continued... Page 15 **YOUTH SUPPORT** **Notes to the Financial Statements - continued for the Year Ended 31 December 2023** ## **13. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |At 1/1/22
£
**Unrestricted funds**
General fund
(128,373)|Net
movement
At
in funds
31/12/23
£
£
259,769
131,396| |---|---| |**TOTAL FUNDS**
(128,373)|259,769
131,396| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
Resources
Movement
resources
expended
in funds
£
£
£
590,049
(330,280)
259,769
590,049
(330,280)
259,769| |---|---| ## **14. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 December 2023. Page 16 **YOUTH SUPPORT** **Detailed Statement of Financial Activities for the Year Ended 31 December 2023** |**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
Jamaica - Equipment
USA - travel
USA - equipment
USA - postage and stationery
USA - consumables
USA - repairs and maintenance
USA - telephone
USA - Computer
Italy - travel
Italy - consumables
Italy - repairs & maintenance
Italy - postage and stationery
Italy - telephone
Italy - sundries
Italy - computer
**Support costs**
**Management**
Telephone
Postage and stationery
Carried forward|2023
£
**297,849**
**297,849**
**2,137**
**805**
**14,204**
**6,232**
**15,968**
**518**
**298**
**1,888**
**233**
**2,238**
**169**
**133**
**272**
**3,630**
**4,520**
**12,332**
**-**
**1,267**
**-**
**7,888**
**74,732**
**4,429**
**1,470**
**5,899**|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
9,768| |---|---|---| 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 2023** |**Management**
Brought forward
Donations
Accommodation
Depreciation of tangible and heritage
assets
**Finance**
Wages
Sundries
Bank charges
Accountancy fees
Repairs and maintenance
Consumables
Computer costs
**Governance costs**
Legal fees
Total resources expended
**Net income**|2023
£
**5,899**
**-**
**22,309**
**19,603**
**47,811**
**36,385**
**-**
**197**
**3,720**
**9,959**
**2,595**
**12,668**
**65,524**
**-**
**188,067**
**109,782**|2022
£
9,768
4,682
-
22,640
37,090
8,454
161
-
3,278
12,595
7,704
12,235
44,427
613
142,213
149,987| |---|---|---| This page does not form part of the statutory financial statements Page 18