**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 2024** **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 2024** **----- 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 2024** 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 2024. 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 2024** ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** 2024 has been quite a difficult year with the general issues relating to high rates of child abuse and many children affected by emotional and mental problems and being poorly socialised following Covid. Hopefully this phase may come to an end soon as we get further away from that period of time. We have had challenges in Jamaica with a major hurricane in July which caused a lot of damage and hardship in our area plus damage to our property. The electric supplies went down for two months and communication is still difficult. On recent visit in December 2024 the internet and substructure was very bad and communications have been seriously affected - post hurricane the electricity bills have gone up by about 200% The environmental crises have continued to cause problems - and we have made a big effort to increase environmental work and teaching young people about their environment. In Jamaica we continue to have problems with the sea encroaching on the land but despite the hurricane our sea wall held this year having been reinforced recently - which was not the case generally in the area. It continues to be hard not being able to travel as often as previously to our various centres and local staff have needed a lot of support remotely. Of course the Afghan work has been cut off by the Taliban rule but we have seen some of the refugees in UK. Afghan work has of course suffered a tremendous blow with the ongoing crisis and poverty / starvation of a populace left without an infrastructure. In Italy the effects of the 2023 floods are almost gone now. We are continuing to make environmental and ecological projects showing young people tree planting and husbandry. In 2025 we are planning a festival to be held in Italy in May which will raise awareness of 'nature' and provide information and support on both a practical and emotional / mental health basis. It will be based on natural philosophy akin to early cultures who were closer to the land - such as native Americans and 'Druids'. We have continued the animal / pet therapy which was previously under the umbrella of our 'Warm Fuzzies' project and former pet shop. Even though we no longer have the shop, Warm Fuzzies lives on with animal work being very important for youth emotional / mental health. The environmental work has also been included in our art therapy and workshops where there has also been an emphasis on getting in touch with the land and learning about crystals and minerals and using natural materials. Court hearings continue to be 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. Police referrals have continued to be at a high level with work 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. Page 2 **YOUTH SUPPORT** ## **Report of the Trustees for the Year Ended 31 December 2024** DB has again successfully completed the ninth successive appraisal for the GMC. 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 2024 was hybrid and attended on line. European work. Admin office continues to be based in Italy and functioning well with DB travelling between sites. ## **Fundraising activities** The situation remains mainly unchanged from last year - levels of referrals have been fairly static and 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 cash 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** The 'Voice of Youth Project' has had a major setback with our staff member involved - who was originally our Jamaican Youth Leader and was being assisted through his Masters course in Youth Work - having dropped out of his roles very unexpectedly. This situation is currently under review and we may drop some of the attached roles whilst some will be reallocated. In the interim some of the 'animal care' which had been supported by this staff member has had to be covered by others including some expensive agency staff - this is under review. 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. Page 3 **YOUTH SUPPORT** ## **Report of the Trustees for the Year Ended 31 December 2024** ## **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 ## **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 13 September 2025 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 2024. ## **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 Institute of Chartered Accountants in England and Wales, 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 13 September 2025 Page 6 **YOUTH SUPPORT** ## **Statement of Financial Activities for the Year Ended 31 December 2024** |Notes
**INCOME AND ENDOWMENTS FROM**
Other trading activities
2|**2024**
2023
**Unrestricted**
**fund**
Total funds
**£**
£
**299,823**
297,849| |---|---| |**EXPENDITURE ON**
Raising funds
**Charitable activities**
Jamaica
USA
Italy
Other|**3,023**
-
**21,368**
39,864
**10,989**
5,231
**49,193**
29,637
**127,099**
113,335| |**Total**|**211,672**
188,067| |**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward|**88,151**
109,782
**131,396**
21,614| |**TOTAL FUNDS CARRIED FORWARD**|**219,547**
131,396| The notes form part of these financial statements Page 7 ## **YOUTH SUPPORT** ## **Balance Sheet 31 December 2024** |Notes
**FIXED ASSETS**
Tangible assets
6
**CURRENT ASSETS**
Stocks
7
Debtors
8
Cash at bank|**2024**
**Unrestricted**
**fund**
**£**
**122,451**
**500**
**115,741**
**1,902**|2023
Total funds
£
58,807
500
109,120
13| |---|---|---| |**CREDITORS**
Amounts falling due within one year
9|**118,143**
**(4,902)**|109,633
(3,498)| |**NET CURRENT ASSETS**|**113,241**|106,135| |**TOTAL ASSETS LESS CURRENT LIABILITIES**
**CREDITORS**
Amounts falling due after more than one year 10|**235,692**
**(16,145)**|164,942
(33,546)| |**NET ASSETS**|**219,547**|131,396| |**FUNDS**
11
Unrestricted funds|**219,547**|131,396| |**TOTAL FUNDS**|**219,547**|131,396| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 2024** 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 13 September 2025 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 2024** ## **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. **----- Start of picture text -----**
||| |---|---| |Improvements to property|- 2% on cost| |Plant and machinery|- 25% on reducing balance| |Motor vehicles|- 25% on reducing balance| |Computer equipment|- 25% on reducing balance| **----- End of picture text -----**
## **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. continued... Page 10 **YOUTH SUPPORT** **Notes to the Financial Statements - continued for the Year Ended 31 December 2024** ## **1. ACCOUNTING POLICIES - continued** ## **Fund accounting** 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. 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 -----**
|||| |---|---|---| |2024|2023| |£|£| |Youth Support - Reports|299,823|297,849| **----- End of picture text -----**
## **3. NET INCOME/(EXPENDITURE)** Net income/(expenditure) is stated after charging/(crediting): **----- Start of picture text -----**
|||| |---|---|---| |2024|2023| |£|£| |Depreciation - owned assets|20,863|19,602| **----- End of picture text -----**
## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023. continued... Page 11 **YOUTH SUPPORT** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2024** **----- Start of picture text -----**
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Other trading activities 297,849
EXPENDITURE ON
Charitable activities
Jamaica 39,864
USA 5,231
Italy 29,637
Other 113,335
Total 188,067
NET INCOME 109,782
RECONCILIATION OF FUNDS
Total funds brought forward 21,614
TOTAL FUNDS CARRIED FORWARD 131,396
**----- End of picture text -----**
continued... Page 12 **YOUTH SUPPORT** ## **Notes to the Financial Statements - continued for the Year Ended 31 December 2024** **----- Start of picture text -----**
6. TANGIBLE FIXED ASSETS
Improvements Plant and Motor Computer
to property machinery vehicles equipment Totals
£ £ £ £ £
COST
-
At 1 January 2024 452,293 59,920 57,349 569,562
Additions 46,606 3,929 33,972 - 84,507
At 31 December 2024 46,606 456,222 93,892 57,349 654,069
DEPRECIATION
-
At 1 January 2024 403,291 55,743 51,721 510,755
Charge for year 932 13,233 5,291 1,407 20,863
At 31 December 2024 932 416,524 61,034 53,128 531,618
NET BOOK VALUE
At 31 December 2024 45,674 39,698 32,858 4,221 122,451
At 31 December 2023 - 49,002 4,177 5,628 58,807
7. STOCKS
2024 2023
£ £
Finished goods 500 500
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 115,741 109,120
**----- End of picture text -----**
continued... Page 13 **YOUTH SUPPORT** ## **Notes to the Financial Statements - continued** ## **for the Year Ended 31 December 2024** **----- Start of picture text -----**
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Accruals and deferred income 1,195 -
Accrued expenses 3,707 3,498
4,902 3,498
10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£ £
Other creditors 16,145 33,546
11. MOVEMENT IN FUNDS
Net
movement At
At 1/1/24 in funds 31/12/24
£ £ £
Unrestricted funds
General fund 131,396 88,151 219,547
TOTAL FUNDS 131,396 88,151 219,547
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 299,823 (211,672) 88,151
TOTAL FUNDS 299,823 (211,672) 88,151
**----- End of picture text -----**
continued... Page 14 **YOUTH SUPPORT** **Notes to the Financial Statements - continued for the Year Ended 31 December 2024** ## **11. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |At 1/1/23
£
**Unrestricted funds**
General fund
21,614|Net
movement
in funds
£
109,782|At
31/12/23
£
131,396| |---|---|---| |**TOTAL FUNDS**
21,614|109,782|131,396| |Comparative 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| |A current year 12 months and prior year 12 months combined position is as
At 1/1/23
£
**Unrestricted funds**
General fund
21,614|follows:
Net
movement
in funds
£
197,933|At
31/12/24
£
219,547| |**TOTAL FUNDS**
21,614|197,933|219,547| continued... Page 15 **YOUTH SUPPORT** **Notes to the Financial Statements - continued for the Year Ended 31 December 2024** ## **11. MOVEMENT IN FUNDS - continued** 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|Incoming
Resources
resources
expended
£
£
597,672
(399,739)|Movement
in funds
£
197,933| |---|---|---| |**TOTAL FUNDS**|597,672
(399,739)|197,933| ## **12. RELATED PARTY DISCLOSURES** At the year end 31 December 2024, the charity owed Dr Birch, who is a member of key management personnel for the charity, £15,145 (2023: 33,546). No interest is accruing on this amount. ## **13. INDEPENDENT EXAMINATION AND OTHER FEES** For the year ended 31 December 2024, the charity paid £2,508 to the independent examiner for the independent examination, and an additional £1,200 for accounting services provided for the year. Page 16 **YOUTH SUPPORT** ## **Detailed Statement of Financial Activities for the Year Ended 31 December 2024** |**INCOME AND ENDOWMENTS**
**Other trading activities**
Youth Support - Reports
**Total incoming resources**
**EXPENDITURE**
**Other trading activities**
Bad debts
**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 - subscriptions
USA - Computer
Italy - travel
Italy - consumables
Italy - repairs & maintenance
Italy - postage and stationery
Italy - telephone
Italy - computer|2024
£
**299,823**
**299,823**
**3,023**
**884**
**392**
**610**
**3,933**
**14,252**
**1,297**
**486**
**5,171**
**570**
**3,535**
**668**
**286**
**273**
**-**
**14,987**
**4,847**
**27,041**
**1,086**
**1,232**
**-**
**81,550**|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| |---|---|---| 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 2024** |**Support costs**
**Management**
Telephone
Postage and stationery
Accommodation
Depreciation of tangible and heritage assets
**Finance**
Wages
Bank charges
Accountancy fees
Repairs and maintenance
Consumables
Computer costs
Total resources expended
**Net income**|2024
£
**4,866**
**1,533**
**30,392**
**20,863**
**57,654**
**34,592**
**168**
**3,708**
**8,862**
**6,102**
**16,013**
**69,445**
**211,672**
**88,151**|2023
£
4,429
1,470
22,309
19,603
47,811
36,385
197
3,720
9,959
2,595
12,668
65,524
188,067
109,782| |---|---|---| This page does not form part of the statutory financial statements Page 18