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2025-03-31-accounts

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REGISTERED COMPANY NUMBER: 00363502 (England and Wales) REGISTERED CHARITY NUMBER: 301681

Report of the Trustees and

Financial Statements

for the Year Ended 31 March 2025

for Young Bristol

Sumer Auditco Limited Statutory Auditor Chartered Accountants Lennox House 3 Pierrepont Street Bath Somerset BA1 1LB

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Young Bristol

Contents of the Financial Statements for the Year Ended 31 March 2025

Page
Report of the Trustees 1 to 15
Report of the Independent Auditors 16 to 18
Statement of Financial Activities 19
Balance Sheet 20
Cash Flow Statement 21
Notes to the Cash Flow Statement 22
Notes to the Financial Statements 23 to 32

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Young Bristol

Report of the Trustees for the Year Ended 31 March 2025

The trustees, who are also directors of the charity for purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025.

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 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 UN and Republic of Ireland" and the Companies Act 2006.

In preparing this report the trustees have regard to the Charity Commission's guidance on public benefit and have satisfied themselves that the aims and objectives of the charity and its core programmes are aligned and continue to serve children and young people within the Greater Bristol area. To accompany this trustee's report, the charity also produces an annual Impact Report that further demonstrates the charity's work and its public benefit.

The trustees acknowledge the huge contribution made by its paid employees as well as the many volunteers who provide their time, expertise and skills freely to support, deliver and help develop the charity's services.

Who we are:-

Young Bristol is a mission led, values driven charity, with a focus on supporting young people 8-25 during their critical out of school hours.

Since the opening of Bristol's first Boys' Club in 1928, Young Bristol has evolved to be one of the Cities leading youth charities, providing a range of critical out-of-school services in the Greater Bristol area.

Today, we are recognised as Bristol's leading provider of community-based youth services, through our community youth clubs' network, as well as a valued provider of outdoor activities, sports & creative arts, employment programme, mobile youth provision, national citizen services and informal educational programmes for children and young people.

OBJECTIVES AND ACTIVITIES Objectives and aims

Our Vision:-

We want all children and young people to discover what they are capable of.

Our Mission:-

To be an outstanding provider of high-quality community-based youth services and innovative programmes that positively and sustainability impact the lives of children and young people.

Our Values:-

Our charity is built on the core values of helping children and young people to be healthy, resilient, confident, responsible and successful.

The Objects of the charity are as follows:-

To provide children and young people in the Greater Bristol area with access to a range of informal educational opportunities and challenging experiences which promote their personal and social development.

Governing document

The charity is governed by its Articles of Association last updated 21 November 2018, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The charity is incorporated and does not have a share capital and is formed otherwise than for profit. The charity is a Registered Charity Number 301681 and Company Limited by Guarantee numbered 363502.

The principle address of the charity is Young Bristol, BS14 Youth Centre, Stockwood Lane, Bristol BS14 8SJ.

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Young Bristol Report of the Trustees for the Year Ended 31 March 2025

OBJECTIVES AND ACTIVITIES

Co-Chair's and Chief Executive Officer's Overview

This past year, we have seen the powerful impact Young Bristol continues to have on young people across Greater Bristol.

Through providing safe spaces, trusted role models, and positive opportunities , we continue to support young people to gain the confidence, skills and belief that they can achieve great things .

As we reflect on this year's trustees report, we not only look back on our growth, success and impact for 2024 - 25, but we also celebrate our progress against our 2022 - 25 Strategy . This period has seen Young Bristol invest significantly in our people, transforming our facilities and strengthening partnerships. We championed young people to use their influence; developed new programmes based on their needs and aspirations. Our impact could only be achieved through the dedication of our staff, trustees, volunteers, partners and supporters - whose commitment continues to drive Young Bristol forward.

As we now look forward to implementing our 2025-28 Strategy, we know that the issues young people face are significant and this presents great challenges at a time when charities face increasing pressures and funding cuts - however Young Bristol remains committed to achieving our vision of ensuring every young person has the opportunity to discover what they are capable of .

We hope that you will enjoy reading this trustees report and about our continued positive impact as much as we have had delivering it.

Jamie Cameron & Victoria Matthews - Co-Chairs of Young Bristol Trustee Board

HM Vice Lord-Lieutenant Lee Williams DL, Chief Executive

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Young Bristol

Report of the Trustees for the Year Ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE Charitable activities

Our Core Programmes

Young Bristol delivers the following nationally recognised, award winning core programmes that are freely available to all children and young people. Some of our programmes have age specific requirements and these are shown below where appropriate:-

Community Youth Clubs - Located in many areas across Bristol and typically open 3-4 nights a week, 46 weeks a year. With full access to the programmes offered by Young Bristol, our community Youth Clubs offer 8-19 year old's a safe, inclusive environment, staffed by caring, trained youth workers, that help inform and equip members to make healthy life choices, as well as lifelong friendships.

Outdoor Activities - Sixteen water and land-based activities delivered from our water-based activity centre on Bristol's historical Docks and other locations in and around Bristol. From canoeing to raft-building and archery to caving, our range of activities suit a wide variety of groups and ages. Our activities give young people the opportunity to build teamwork and communication skills whilst doing something inspiring, motivating and fun. Minimum age is 8 years old with no maximum.

Outdoor Employment Programme - This fully funded programme engages "at risk" young people aged 16-25 to become qualified outdoor activity instructors. The programme trains and supports them in achieving a number of nationally recognised outdoor qualifications as well as increasing their communication, self- confidence and teamworking skills. We also provide real "hands on" work experience that increases their pathway to longer term employment in the outdoor activities industry.

Youth Club on Wheels - A mobile youth service working with children and young people 8-19 years in under resourced areas of Greater Bristol. This pioneering service provides creative, sports, multi-media activities, job and homeworking guidance, as well as a place to relax and socialise with friends in a fun and safe environment all under the support and guidance of trained youth workers.

Youth Voice - Made up of young people from across Greater Bristol who use and benefit from our programmes. The group helps shape and influences our programmes; they discuss issues that affect young people and aim to positively influence Young Bristol's operations and strategy as well as decision makers more widely across Bristol and beyond. Whilst we seek the views of all young people who use our services, the minimum age to be part of our youth voice group is 13 years of age.

School Holiday Clubs - These fun sessions, open to everyone, not just existing members of Young Bristol provide extra daytime, evening and weekend sessions for all children and young people 8-14 years of age and are delivered from our community youth clubs, youth club on wheels and outdoor activities venues.

Kayak Club - A drop-in programme where any young person of any ability aged 8-21 years old can take part in kayaking and canoeing in Bristol's iconic harbour. A great opportunity to improve skills, meet new people, and have fun. Participants also have the opportunity to achieve relevant qualifications.

OUR APPROACH

Investing in our community youth clubs

In addition to our core programmes we are committed to a range of activities that enable us to invest in our community youth clubs to develop their premises, capacity, skills, knowledge, systems, funding and resources that enable them to thrive. This includes developing strategic and corporate partnerships and demonstrating positive outcomes for young people. We continue to offer a wide range of training, networking and development opportunities for community youth club staff and support them on their journey to sustainability.

Listening to young people and meeting their needs

Through working effectively with our "Youth Voice" group and other mechanisms for engaging, supporting and listening to young people, we embed young people's needs and views across the organisation. Furthermore, we consult with them on the design, delivery and evaluation of our work. We effectively use technology and a variety of social media channels to ensure we are reaching young people through routes that are familiar to them.

Developing partnerships

We aim to ensure that all young people within the Greater Bristol area have the opportunity to discover what they are capable of. We recognise that we cannot do that alone and continue to invest in partnerships that will help achieve both our mission and vision.

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Young Bristol

Report of the Trustees for the Year Ended 31 March 2025

We continue to expand our links with education providers and employers and invest in projects which reach those young people who need our services most. We work in partnership with other youth providers within the city, including Bristol City Council Youth Services and are key members of the Bristol Play & Youth Alliance as well as other youth charities up and down the country.

Membership of organisations in the youth sector

Young Bristol continues to be active and proud members of Bristol Play & Youth Alliance, UK Youth, National Association of Boys & Girls Clubs, National Youth Agency and The World Youth Clubs. Through being a member of these local, national and international Youth Sector Bodies, Young Bristol keeps abreast of and is able to influence and develop policy to support current and emerging youth related issues.

Fundraising activities

How we secure funding

Young Bristol supporters can be assured that we are registered with the Fundraising Regulator and we comply with the regulatory standard for fundraising.

We fundraise by submitting applications to grant giving trusts, by partnering with companies to deliver joint benefits, by securing donations and gifts-in-kind from individuals. Our fundraising from supporters takes the form of funding appeals, direct asks; face-to-face, by letter and by email.

We employ one full time, experienced Development and Fundraising Manager, who oversees the majority of our fundraising activity and manages two full time Fundraising Assistants. These roles are supported and overseen by our Chief Executive and a fundraising expert among our trustees, who also supports these members of staff. We keep abreast of new fundraising trends and practice, always ensuring that the interest of the supporter is at the heart of all we do.

Our focus is to strive for all our supporters to have the very best giving experience when they support the work of Young Bristol, and we work hard using up-to-date policies, procedures and both formal and informal training to look after the needs of vulnerable people. All donors are given the opportunity to update their preferences in how we communicate with them. They can contact us by phone, post or email to change their preferences at any time, and all of our emails offer a one-click unsubscribe option to facilitate easy change of preferences. We also update our records whenever we are notified of undelivered mail, or if we are notified by an official institution such as a bank that a supporter Is deceased. Everyone we contact has the opportunity to remove themselves from future communications and we are committed to carefully monitoring content and frequency of our approach to individuals.

On our website there are easy to find policies, including: - privacy, complaints, safeguarding, and our approach to GDPR.

The trustees are pleased to confirm that Young Bristol has not received any complaints in relation to its fundraising activity nor have the trustees had cause to report itself to the Charity Commission in relation to any breaches in its operation and/or governance.

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Young Bristol

Report of the Trustees for the Year Ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE

OUR WORKFORCE

Continued investment in our people is one of our key strategic priorities. Whilst increasing our overall staffing cost, these additional staff across the whole organisation during the past year have helped create a robust, skilled and dynamic staff team that supports the continued growth in Young Bristol's work.

We continue to operate a hybrid way of working for as many staff as possible and this is working well, without any negative impact on the day to day operation of Young Bristol's business. We undertook our third annual staff survey where employees scored working for Young Bristol and its culture 4.5 out of 5. Whilst this survey did identify areas for us to work on, overall it reaffirmed we are going in the right direction.

Employee health, safety, and wellbeing.

Employee wellbeing has always been a key concern of Young Bristol trustees and senior management team. Employees continue to have access to free independent advice and guidance on a wide range of wellbeing services. These free services for employees are provided by Croner and include a confidential counselling, advice services and discounts. As part of our salary review, and has a further commitment to ensuring we offer a competitive employment package, the trustees agreed to all staff having their birthday off as an additional paid holiday. We continue to look at additional and innovative ways to support, retain and reward our workforce.

Employee engagement

We continue to hold regular staff meetings, one to one staff development meetings and community youth clubs network meetings. These have helped improve internal communication and cross departmental understanding of the work of Young Bristol.

Equality, Diversity & Inclusion

Young Bristol seeks to promote and create a fair and inclusive environment at each of its venues where everyone can participate and fulfil their potential.

As we work towards achieving our 2025-28 Strategy and our annual operating goals, we use the following definitions to ensure Equality, Diversity and Inclusion continues to be embedded in all our delivery practice, programmes and services.

Equality is not about treating everyone the same, it is about ensuring that access to opportunities are available to all by taking account of people's differing needs and capabilities.

Diversity is about recognizing and valuing differences through inclusion, regardless of age, disability, gender, racial origin, religion, belief, sexual orientation, and opinions.

Inclusion is about ensuring everyone feels welcome, no one feels uncomfortable and everyone is able to thrive and contribute equally regardless of who they are, where they're from, or what they're going through. Young Bristol provides a safe space where everyone has equal access to opportunities and resources, and where everyone feels valued and accepted.

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Young Bristol

Report of the Trustees for the Year Ended 31 March 2025

FINANCIAL REVIEW Our Finances

As you will see from these accounts our Expenditure this Financial Year totalled £997,659 of which £980,985 continued to be on charitable activities.

In April 2022, Young Bristol launched its 2022-25 strategy and we continue to make excellent progress against our five key priorities. A major focus of our strategy is further capital investment in our community youth club facilities. This past financial year we have invested in excess of £233,550, with this investment coming from a range of sources, including utilisation of existing reserves, trust & grant funding, including monies received from Bristol City Council Resilience and Community Infrastructure Levy Funds, along with "in kind" support from a number of our corporate supporters. This additional capital investment, combined with the stability of our overall staffing structure to meet the increased programme and operational demands of Young Bristol, has resulted in an operating surplus of £150,625. The trustees remain committed to implementing its new 2025-28 Strategy, whilst continuing to closely monitor and manage Young Bristol's finances.

Our 2024-25 income of £1,148,284 is in line with the Young Bristol's income levels and supports our decision to further invest in its staff resources, especially additional fundraising resource, to enable us to sustainably grow our services while maintaining financial stability. As is shown in the Audited Accounts our income continues to be derived from a range of sources which includes £798,848 income from Charitable Activities and £264,292 from Other trading activities and our Investment Income at year end was £12,409. Through the support of our loyal donors our Donations and legacies this financial year stand at £72,735. This amount includes £55,105 in the form of Endowment Income from Quartet Community Foundation.

Young Bristol benefits from Endowment Income, paid annually, from a fund (the ''Young Bristol Challenge Fund") that is managed by Quartet Community Foundation. The Young Bristol Challenge Fund was raised between 2007 and 2009 and was established as a long-term sustainable source of income to meet part of the core operational cost of Young Bristol. The trustees note that while this provides a regular contribution towards the costs of administering and operating Young Bristol, the charity continues to confront an ongoing challenge to cover the core costs that are vitally important in enabling Young Bristol to meet the increasing needs of children and young people and to deliver the broad range of programmes and the impact that it achieves across the Greater Bristol area.

Young Bristol continues to develop a broad funding base which safeguards us against any one source of funding coming to an end. As evidenced above, our main sources of income funding come through donations, grants from trust and foundations, corporate donations, direct fundraising, selling of our services, together with income from an Endowment. As evidenced in these accounts, Young Bristol continues to honour its previously announced commitments around planned utilisation of its reserves to create fit for purpose environments, whilst continuing to be financially stable and well managed through this investment process.

As we look to the 2025-26 Financial Year, Young Bristol's trustees remain committed to continuing appropriate investment in a range of capital projects, whilst also underwriting some of the staff costs as we grow the charity. This continued investment from a range of sources will further improve facilities at a number of our community youth club venues, as well as our outdoor activities centre. Alongside this investment, we will also continue to explore a range of new, longer-term income generating services for Young Bristol.

Charity accounting standards require charities to recognise income when it is received, which means that grant income in the accounts will fluctuate from year to year and the related expenditure will often not appear in the same financial year as the income.

The trustees have undertaken a review of all of its assets and liabilities, including carrying out a cashflow analysis and have concluded that the charity is adequately resourced and remains a going concern with no immediate financial risk.

Trustee investment powers

Under the Articles of Association, Young Bristol has power to invest funds and can delegate management of these investments to a financial expert. Young Bristol currently has investments managed by Schroders and CCLA. Young Bristol's assets must be invested in accordance with the Trustee Act 2000 and investments under the Financial Services and Markets Act 2000.

The Young Bristol Finance & General Purposes (F&GP) Sub-Committee has delegated authority from the Board to take decisions in relation to the use and management of reserves and investments. This Sub-Committee is however required to report any transactions in a timely manner to the full Board of trustees and in line with Young Bristol's Articles of Association.

Young Bristol properties

Young Bristol holds either the Freehold, subject to restrictive covenant or a Leasehold interest in a range of properties throughout the City. It also acts as custodial trustee of Manor Farm Boys Club, Siblings Cottage, Abergavenny, Gwent.

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Young Bristol

Report of the Trustees for the Year Ended 31 March 2025

All Freehold or Leasehold Properties held in the name of Young Bristol are listed in the table below. Some properties have other youth charities as the main provider of youth services and these are also shown for clarity. Whilst Young Bristol does not charge any annual land rent for use of these properties, it is the responsibility of the individual charities listed as main provider below to cover the venue's operating costs, which includes utility bills, insurance and routine maintenance.

All Young Bristol Freehold properties are shown at nominal value within these Accounts.

All records in relation to these properties are secured in lockable cabinets and the original legal documents are stored with Young Bristol legal advisors safe from fire, flood or other significant damage.

YB Property Address Freehold Leasehold Main provider of community youth
services
Land off Silbury Road, Ashton Vale BS3 Ashton Vale CYP Charity number
2QE X 1057399*
Land off Longcross, Lawrence Weston
BS11 0LP X Avon Youth Club Charity number 1164391
Broad Plain & Riverside YP Charity number
Land off Clement Street, Easton BS2 9ES X 1163399
Land off Stockwood Lane, Stockwood BS14 Youth Centre Charity number
BS14 8SJ X 301681*
Land off Gatehouse Avenue, Hartcliffe
BS13 9AN X Hartcliffe CYP Charity number 1041502
Land off Wellington Hill, Horfield, BS7
8ST X Manor Farm BC Charity number 1176423
Pyramid Youth Club Charity number
Land off Filton Avenue, Filton BS7 0LW X 275508
Land off Bluebell Close, Sea Mills BS9 Sea Mills Boys & Girls Club Charity number
5HX X 1073834*
Land off Cheddar Grove, Bedminster The Grove at Bedminster Down Charity
Down BS13 7EN X number 1026303*
Pooles Wharf Activity Centre Charity
Land off Hotwell Road, Hotwells BS8 4RU X number 301681*

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Young Bristol

Report of the Trustees for the Year Ended 31 March 2025

FINANCIAL REVIEW

Reserves policy

The trustees have an approved reserves policy which is reviewed annually as part of its ongoing good governance and will be reflective of Young Bristol's work. In light of the ongoing disruptive impact to the grant funding market and to safeguard Young Bristol going forward, Young Bristol's trustees have decided to retain its existing policy to hold unrestricted reserves equivalent to approximately six months budgeted costs. The trustees will continue to keep this policy under review throughout the forthcoming financial year and adjust the level of reserves should they feel this appropriate at that time.

Unrestricted reserves

Free Reserves are deemed to be those readily available to support charitable activities in the event of unexpected reductions in income, cost increases and to provide a source of funds for investment in future years. Free Reserves exclude any funds invested in fixed assets as these are not immediately accessible.

Young Bristol's Free Reserves decreased marginally from £456,890 (31 March 2024) to £362,070 as at the end of March 2025. Young Bristol had Unrestricted Reserves of £1,093,314 as at 31 March 2025 (31 March 2024: £942,689).

The Trustees have plans as part of its 2025-28 Strategy for growth to invest further monies from its Free Reserves to support its five key strategic priorities of:

As Young Bristol continues to invest for the future it has set an operating budget for 2025-26 that again may need to draw on Free Reserves.

The trustees have set a reserves policy that determines a desired range of Free Reserves to provide a buffer that will enable the charity to withstand unanticipated short-term fluctuations in funding and spending. It also takes into consideration anticipated future investments and the risks and opportunities inherent within the 2025-28 Strategy we launched in April 2025. This desired range was set at approximately £400,000 as at 31 March 2025 and is subject to review on an ongoing basis.

Restricted reserves

Restricted reserves are those reserves held by Young Bristol which are required by law to be spent as directed by the donor or funder so cannot be used for any other purpose. At Year End, these stand at £8,094. By the nature of our business and the monies and funding we receive, this figure will vary from year to year. Young Bristol's trustees and its Senior Management Team carefully manage the inherent risk of holding restricted funding to ensure these funds are only used to support their intended purpose.

MAIN HIGHLIGHTS DURING 2024-25 - ORGANISATIONAL OVERVIEW

Young Bristol has had 27,215 contacts during 2024-25 (21,352 - 2023-24) in and around Bristol with children and young people during this financial year. The increased level of engagement we have had highlights the power and importance children and young people place on the services and support that Young Bristol provides.

Young Bristol continues to support its staff, young people and volunteers to achieve various qualifications in a wide range of subjects as part of Its ongoing Investment in their personal and professional development.

Of the children and young people Young Bristol worked with throughout 2024 - 25: -

-Age profile -19.76% aged 8-10 years old, 39.68% aged 11-13 years old, 20.25% aged 14-15 years old, 15.06% aged 16+ years old and 5.08% did not specify.

oo NOTE: - We believe the number of children entitled to FSM's is higher, however families have chosen not to disclose when registering their young person.

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Young Bristol

Report of the Trustees for the Year Ended 31 March 2025

PROGRAMME OVERVIEW

Our Impact across Young Bristol during 2024 - 25:

OUR PROGRAMMES

Throughout 2024 - 25 we connected young people through transformative opportunities:

Our services remained deeply rooted in areas of high deprivation, where young people are cut off from the things that they need and care about most:

Our programmes used the outdoors to transform young people's outlook and push boundaries:

Young people in our city should feel that they are valued, supported and heard. As a charity that provides services for young people, it is imperative that young people remain at the core of what we do:

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Young Bristol

Report of the Trustees for the Year Ended 31 March 2025

OUR PLACES

We continued to prioritise providing safe, accessible and vibrant spaces for young people to access:

OUR PEOPLE

Without our people, we cannot achieve great things. It's vital as an organisation that we reflect on our services, develop our facilities and better support our people:

OUR PARTNERSHIPS

Young Bristol continues to work with inspiring Bristol-based and national youth organisations; partnering with local businesses and building vital relationships with local police, schools and communities:

We know working in partnership is vital to Young Bristol being able to address the needs of the young people we work with. We continue to work with Bristol-based, national and international youth organisations, together with local police, communities, local authorities, parish councils and partnering with local businesses; it is through these strong and diverse partnerships we can ensure we are making a positive and sustainable difference.

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Young Bristol

Report of the Trustees for the Year Ended 31 March 2025

Young Bristol attends all BCC led North and South Bristol Youth and Play partnership meetings and is an active member of the Bristol Play & Youth Work Alliance, which influences the development of play and youth service in and across the City.

Young Bristol is fully committed to building mutually beneficial relationships, and continue to focus of investing in our corporate partnerships through; volunteering days, team building and networking events, skills sharing, donations in kind, fundraising events and payroll schemes.

We are so grateful to all of our corporate partners who went above and beyond for us in 2024-25 and we look to further develop existing and new corporate supporters in 2025-26.

OUR POWER TO

Young People continue to be at the forefront and centre of our 2025-28 Strategy. We will continue to reinforce our core purpose, putting young people at the heart of everything that we do. We will continue to provide opportunities for personal and social development, skills for life, opportunities to grow, and pathways to employment; together with a safe space to connect with others. Young Bristol continues to listen to, empower and advocate young people's unique voices to be heard and valued.

Equality, diversity and inclusion are fundamental to our core purpose of helping every young person to discover what they're capable of. Bristol is a vibrant, inclusive and diverse city. It is vital that we work together to ensure that young people have access to groups and activities in their community where they feel safe and belong.

We continue to actively support, encourage and develop our own internal Youth Voice representative group who meet on a regular basis. In addition to this, we are equally supportive and involved in citywide initiatives such as the BCC Youth Council, BCC Area Youth Forums. All of these mechanisms are ways that we support young people to make informed decisions and have the opportunity to influence key decision makers within the City and beyond.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Young Bristol is controlled by its governing document known as its Articles of Association last updated 21 November 2018, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Structure and Governance

Young Bristol is a company limited by guarantee and governed by Articles of Association last updated dated 21 November 2018.

GOVERNANCE STRUCTURE

Board of trustees

As referenced earlier in this report, the governing body of Young Bristol is the Board of trustees, who are also the directors for the purpose of company law. The Board meets at least five times per year. The Board elects a Chair for a term up to three years which may be renewed.

The Board of trustees currently consists of 10 elected individuals at the end of this financial year. Trustee appointments are for a term of up to three years and a trustee may ordinarily serve a maximum of two terms, with a third term possible if the Board determine it to be in the best interests of Young Bristol.

Replacement trustees can be appointed directly by the remaining trustees at any time during the year with their appointment confirmed at Young Bristol's AGM. When this situation arises, the Board sets up a Trustee Recruitment SubGroup. Under the guidance of this Sub-Group, Young Bristol assesses the skills and experience it requires on the Board of trustees and advertise opportunities to join the Board of trustees using a variety of methods. Applications received are reviewed by the Sub-Group and shortlisted candidates are invited to meet with Sub-Group members. If appropriate candidates are identified, the Sub-Group will then recommend potential trustees to the Board, with the full Board responsible for making appointments.

Each new trustee is inducted into their role and they are provided with copies of relevant Charity Commission documents. They also meet with the Chief Executive and Joint Chairs to better understand the programmes and work of Young Bristol, and have the opportunity to visit Young Bristol's beneficiaries and see our work on the ground.

Young Bristol has affected from its funds and in its name a range of insurances with a reputable insurance company, which includes Charity Trustee Insurance to manage its exposure to financial loss due to unforeseen events occurring.

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Young Bristol

Report of the Trustees for the Year Ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT STAFFING STRUCTURE AND STANDING COMMITTEES

There is a staff team employed by Young Bristol who are based at the registered offices. This staff team is led by its Chief Executive who reports to the Board of trustees.

In accordance with its Articles of Association the Board of trustees can form Sub Groups for specific items or areas of work. The Board of trustees does have one standing committee, this is known as the Finance & General-Purpose Committee (F&GP) which has its own terms of reference with delegated responsibilities agreed by the full Board.

Key management personnel

A full list of individual trustees is contained within these audited accounts. The Board of trustees appoint and support the Chief Executive. The day to day running of the charity is delegated to and undertaken by the Chief Executive who operates under a scheme of delegation agreed with the Board of trustees. The Chief Executive is supported by a Senior Management Team which consists of a Head of Development & Fundraising, Head of Operations & HR, Head of Commercial Activities and Head of Youth Work.

No individual employee of the charity received remuneration exceeding £60K pa with the total gross salary cost of the five person Senior Management Team totalling £216K in the past financial year ending 31st March 2025.

All trustees give of their time freely and no trustee received remuneration during the year under review.

The trustees review the pay of all employees on an annual basis, subject to Young Bristol's financial position. The trustees benchmark against pay levels in other charities of a similar size and nature.

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Young Bristol

Report of the Trustees for the Year Ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Risk management

The trustees and management of Young Bristol have carried out an evaluation of all risks to which it is exposed and, in particular, those relating to its operations and finances.

A risk register has been developed and is regularly reviewed and updated to support the Board of trustees in evaluating risk. The Board of trustees believe the most significant risks to Young Bristol are around securing new funding as funders still continue to adjust to ever changing demands placed on the wider charitable sector. The Board of trustees are very mindful of the need for a robust safeguarding environment and protocols for employees, including volunteers and young people. The Board of trustees discuss safeguarding at all Board meetings and have appointed from its membership trustees with specific safeguarding accountability.

Financial risks include :

Safeguarding

Young Bristol is committed to safeguarding at all levels of the organisation and this matter is discussed at Board level. Our commitment to safeguarding includes:

We have experience in managing complex safeguarding issues with young people, including those who have multi-agency involvement from social care, health services, local authorities and the police. We also have experience in responding within nationally and locally recognised guidelines, to new safeguarding disclosures, and working with other agencies to manage these.

Risk mitigation

These areas of risk, and all others, are regularly monitored and are mitigated by:

In other areas of little or no risk, existing controls were found to be satisfactory although regular assessment of working practices will continue.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

00363502 (England and Wales)

Registered Charity number

301681

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Docusign Envelope ID: DC0EFC80-0ABA-4C18-9DA3-73D2DEE12881

Young Bristol

Report of the Trustees

for the Year Ended 31 March 2025

Registered office BS14 Youth Centre Stockwood Lane Bristol BS14 8SJ

Trustees C J Cameron K T Hanid (resigned 15.1.25) P V R Tasker (resigned 15.1.25) L Bigwood J M Webb C L Jenkins L N Pharoah C J C Wyld (resigned 15.1.25) M D Hammond (resigned 15.1.25) V Matthews (resigned 30.9.25) M R A Graham J Nash (appointed 15.1.25) S Ringland (appointed 15.1.25) Dr F Mohamed (appointed 15.1.25) C Dodsworth (appointed 15.1.25)

Company Secretary L J Williams DL

Auditors Sumer Auditco Limited Statutory Auditor Chartered Accountants Lennox House 3 Pierrepont Street Bath Somerset BA1 1LB Legal Advisors Burges Salmon One Glass Wharf Bristol BS2 0ZX

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Young Bristol for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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Young Bristol

Report of the Trustees for the Year Ended 31 March 2025

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

In so far as the trustees are aware:

AUDITORS

The auditors, Sumer Auditco Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

28/01/2026

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ M R A Graham - Trustee

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Report of the Independent Auditors to the Members of Young Bristol

Opinion

We have audited the financial statements of Young Bristol (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

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Docusign Envelope ID: DC0EFC80-0ABA-4C18-9DA3-73D2DEE12881

Report of the Independent Auditors to the Members of

Young Bristol

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the company.

Our approach was as follows:

We obtained an understanding of the legal and regulatory requirements applicable to the company and considered that the most significant are the Companies Act 2006, Charities Act 2011, UK Financial Reporting Standards and UK taxation legislation.

We obtained an understanding of how the company complies with these requirements by discussions with management and those charged with governance.

We assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance.

We inquired of management and those charged with governance as to any known instances of non-compliance or suspected non-compliance with laws and regulations.

Based on this understanding, we designed specific appropriate audit procedures to identify instances of non-compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

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Report of the Independent Auditors to the Members of

Young Bristol

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Mark Powell (Senior Statutory Auditor) for and on behalf of Sumer Auditco Limited Statutory Auditor Chartered Accountants Lennox House 3 Pierrepont Street Bath Somerset BA1 1LB 28/01/2026 Date: .............................................

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Docusign Envelope ID: DC0EFC80-0ABA-4C18-9DA3-73D2DEE12881

Young Bristol

Statement of Financial Activities for the Year Ended 31 March 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
5
Charitable Activities
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Raising funds
6
Charitable activities
7
Charitable Activities
Other
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
72,735
1
264,292
12,409
349,437
9,117
182,138
7,557
198,812
150,625
942,689
1,093,314		 Restricted
funds
£
-
798,847
-
-
798,847
-
798,847
-
798,847
-
8,094
8,094		 2025
Total
funds
£
72,735
798,848
264,292
12,409
1,148,284
9,117
980,985
7,557
997,659
150,625
950,783
1,101,408		 2024
Total
funds
£
125,269
518,619
381,792
9,355
1,035,035
6,854
941,202
8,400
956,456
78,579
872,204
950,783

The notes form part of these financial statements

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Docusign Envelope ID: DC0EFC80-0ABA-4C18-9DA3-73D2DEE12881

Young Bristol

Balance Sheet 31 March 2025

Notes
FIXED ASSETS
Intangible assets
14
Tangible assets
15
Investments
16
CURRENT ASSETS
Debtors
17
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
18
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
19
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
funds
£
30,000
639,244
13,621
682,865
16,067
455,397
471,464
(61,015)
410,449
1,093,314
1,093,314		 Restricted
funds
£
-
-
-
-
-
8,094
8,094
-
8,094
8,094
8,094		 2025
Total
funds
£
30,000
639,244
13,621
682,865
16,067
463,491
479,558
(61,015)
418,543
1,101,408
1,101,408
1,093,314
8,094
1,101,408		 2024
Total
funds
£
34,921
435,263
12,665
482,849
100,026
479,068
579,094
(111,160)
467,934
950,783
950,783
942,689
8,094
950,783

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

28/01/2026

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. M R A Graham - Trustee

The notes form part of these financial statements

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Docusign Envelope ID: DC0EFC80-0ABA-4C18-9DA3-73D2DEE12881

Young Bristol
Cash Flow Statement
for the Year Ended 31 March 2025
2025
Notes
£
Cash flows from operating activities
Cash generated from operations
1
211,614
Net cash provided by operating activities
211,614
Cash flows from investing activities
Purchase of intangible fixed assets
(4,899)
Purchase of tangible fixed assets
(233,551)
Sale of fixed asset investments
-
Interest received
11,259
Net cash used in investing activities
(227,191)
Change in cash and cash equivalents in
the reporting period
(15,577)
Cash and cash equivalents at the
beginning of the reporting period
479,068
Cash and cash equivalents at the end of
the reporting period
463,491		 2024
£
65,587
65,587
(10,000)
(119,077)
12,784
8,871
(107,422)
(41,835)
520,903
479,068

The notes form part of these financial statements

Page 21

Docusign Envelope ID: DC0EFC80-0ABA-4C18-9DA3-73D2DEE12881

Young Bristol

Notes to the Cash Flow Statement

for the Year Ended 31 March 2025

1.
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2025
£
Net income for the reporting period (as per the Statement of Financial
Activities)
150,625
Adjustments for:
Depreciation charges
38,434
Interest received
(11,259)
Services in kind
-
Decrease/(increase) in debtors
83,959
(Decrease)/increase in creditors
(50,145)
Net cash provided by operations
211,614		 2024
£
78,579
31,965
(8,871)
(24,921)
(60,236)
49,071
65,587

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.24 Cash flow At 31.3.25
£ £ £
Net cash
Cash at bank and in hand 479,068 (15,577) 463,491
479,068 (15,577) 463,491
Total 479,068 (15,577) 463,491

The notes form part of these financial statements

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Docusign Envelope ID: DC0EFC80-0ABA-4C18-9DA3-73D2DEE12881

Young Bristol

Notes to the Financial Statements for the Year Ended 31 March 2025

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, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Going Concern

The trustees have undertaken a review of all of its assets and liabilities, including carrying out a budget analysis and have concluded that the charity is adequately resourced and remains a going concern with no immediate risk.

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Intangible fixed assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Amortisation is provided on all intangible fixed assets at rates calculated to write off the costs, less estimated residual value, of each asset over its expected useful life as follows:

Website development 25%

Land and buildings

Land and buildings purchased by or gifted to Young Bristol have been provided to various affiliated Young People's Clubs for their use in perpetuity and rent free. Land and buildings are shown in the balance sheet at cost.

No depreciation is provided on freehold buildings as the residual value is greater than the cost and therefore charging no depreciation is deemed appropriate.

Improvements to freehold land and buildings have been depreciated over their estimated useful life of 20 years.

Other tangible fixed assets

Depreciation is provided on all tangible fixed assets other than on freehold buildings at rates calculated to write off the costs, less estimated residual value, of each asset over its expected useful life as follows:

Office furniture and equipment 25% on cost Motor vehicles 20% on cost Club and activity equipment 25% on cost Leasehold improvements to property length of lease, 20 years

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.

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Docusign Envelope ID: DC0EFC80-0ABA-4C18-9DA3-73D2DEE12881

Young Bristol

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

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.

Investments

Investments are included in the balance sheet at market value. Both realised and unrealised gains or losses in the value of investments arising during the year are dealt with as income or expenditure in the Statement of Financial Activities. Income from investments is included when receivable.

Affiliated Clubs

Young Bristol's financial statements at 31 March 2025 do not consolidate the results of clubs and organisations affiliated to Young Bristol.

Commitments

The charitable commitments, assets and liabilities of specific projects are dealt with in separate funds.

Grants

Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activity in the year in which they are received unless there are specific performance objectives attached in line with the charity SORP.

Subscriptions and donations

Subscriptions and donations are shown inclusive of income tax recoverable when payments have been received under deed of covenant. Donations of tangible assets are included in the financial statements at cost.

Voluntary help and donations-in-kind

Donations in the form of voluntary help and services-in-kind are not valued in the income and expenditure financial statements when they cannot be quantified accurately. The Trustees do not believe that these donations can be quantified.

Resources Expended

Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.

2. DONATIONS AND LEGACIES

Donations
Donated services and facilities
3.
OTHER TRADING ACTIVITIES
DBS checks
Fundraising events
Activities & Travel
Salary recharges
Other income		 2025
£
72,735
-
72,735
2025
£
12,548
85,208
51,523
-
115,013
264,292		 2024
£
100,348
24,921
125,269
2024
£
12,123
94,197
44,555
21,345
209,572
381,792

Page 24

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Docusign Envelope ID: DC0EFC80-0ABA-4C18-9DA3-73D2DEE12881

Young Bristol

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4.
INVESTMENT INCOME
Dividends
Deposit account interest
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Grants
Charitable Activities
Commercial
Club Network
Headquarter grants
Mobile
6.
RAISING FUNDS
Raising donations and legacies
Fundraising expenditure
7.
CHARITABLE ACTIVITIES COSTS
Charitable Activities
Wages
Social Security
Pensions
General Office
Programme Costs
Third Party grants		 2025
£
1,150
11,259
12,409
2025
£
798,848
2025
£
39,432
411,458
222,686
125,272
798,848
2025
£
9,117
Grant
funding of
activities
Direct
(see note
Costs
8)
£
£
866,935
114,050
2025
£
507,421
28,503
23,298
281,759
44,254
95,750
980,985

Page 25

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Docusign Envelope ID: DC0EFC80-0ABA-4C18-9DA3-73D2DEE12881

Young Bristol

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

8. GRANTS PAYABLE

GRANTS PAYABLE
2025 2024
£ £
Charitable Activities 114,050 104,182

The above grants all relate to the Young Bristol Affiliated Organisations disclosed in note 21 of the Financial Statements.

9. SUPPORT COSTS

SUPPORT COSTS
Governance
costs
£
Other resources expended 7,557

10. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Auditors' remuneration
Depreciation - owned assets
Computer software amortisation		 2025
£
7,557
29,570
9,820		 2024
£
8,400
31,964
-

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

12. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 31.3.25
£
507,421
28,503
23,298
559,222		 31.3.24
£
500,093
26,838
19,886
546,817

The average monthly number of employees during the year was as follows:

Management
Project staff
Club based staff
Administration		 2025
4
-
28
3
35		 2024
4
16
20
3
43

No employees received emoluments in excess of £60,000. Key management personnel remuneration for the year ended 31 March 2025 was £216k (2024: £203k).

One of the Charity's employees belong to the Teachers' Pension Scheme England and Wales (TPS) for academic and related staff. The latest actuarial valuation of the TPS related to the period ended 31 March 2020.

There were no outstanding or prepaid contributions at either the beginning or the end of the financial year.

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Docusign Envelope ID: DC0EFC80-0ABA-4C18-9DA3-73D2DEE12881

Young Bristol

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

12. STAFF COSTS - continued

The Teachers' Pension Scheme (TPS) is a statutory, contributory, defined benefit scheme, governed by the Teachers' Pension Scheme Regulations 2014. The TPS is an unfunded scheme a percentage of salary to which both the member and employer makes contributions, as these contributions are credited to the Exchequer. Retirement and other pension benefits are paid by public funds provided by Parliament. The next valuation result is due to be implemented from 1 April 2024.

The employer's pension costs paid to TPS in the period amounted to £16,853 (2023/24 : £13,576).

A copy of the valuation report and supporting documentation is on the Teachers' Pensions website. Under the definitions set out in FRS 102, the TPS is an unfunded multi-employer pension scheme. The charity has accounted for its contributions to the scheme as if it were a defined contribution scheme. The charity has set out above the information available on the scheme

13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Charitable Activities
Other trading activities
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Charitable Activities
Other
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
125,268
-
381,792
9,355
516,415
6,854
413,583
8,400
428,837
87,578
855,110
942,688		 Restricted
funds
£
1
518,619
-
-
518,620
-
527,619
-
527,619
(8,999)
17,094
8,095		 Total
funds
£
125,269
518,619
381,792
9,355
1,035,035
6,854
941,202
8,400
956,456
78,579
872,204
950,783

Page 27

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Docusign Envelope ID: DC0EFC80-0ABA-4C18-9DA3-73D2DEE12881

Young Bristol

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

14. INTANGIBLE FIXED ASSETS

COST
At 1 April 2024
Additions
At 31 March 2025
AMORTISATION
Charge for year
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
TANGIBLE FIXED ASSETS
COST
At 1 April 2024
Additions
At 31 March 2025
DEPRECIATION
At 1 April 2024
Charge for year
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
COST
At 1 April 2024
Additions
At 31 March 2025
DEPRECIATION
At 1 April 2024
Charge for year
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024		 Long
Freehold
leasehold
property
improvements
£
£
322,105
139,844
63,350
170,201
385,455
310,045
12,408
15,264
11,772
17,439
24,180
32,703
361,275
277,342
309,697
124,580
Motor
Activities
vehicles
equipment
£
£
103,139
18,672
-
-
103,139
18,672
103,139
17,686
-
359
103,139
18,045
-
627
-
986		 Computer
software
£
34,921
4,899
39,820
9,820
30,000
34,921
Computer
equipment
£
4,270
-
4,270
4,270
-
4,270
-
-
Totals
£
588,030
233,551
821,581
152,767
29,570
182,337
639,244
435,263

15. TANGIBLE FIXED ASSETS

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Docusign Envelope ID: DC0EFC80-0ABA-4C18-9DA3-73D2DEE12881

Young Bristol

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

15. TANGIBLE FIXED ASSETS - continued

Young Bristol also holds the following properties as custodial trustees on behalf of the organisations listed:

Property: Held on behalf of: Sidings Cottage, Abergavenny, Gwent. Manor Farm Boys Club-charity no: 273683

The following properties are owned by Young Bristol, albeit subject to restrictive covenants on the use of the building, and are leased to the organisations listed below for their use rent free.

Property: Held on behalf of:

Land off Silbury Road, Ashton Vale, Bristol Ashton Vale CYP -charity no: 1057399 Land & property at Filton Avenue, Bristol Pyramid Youth Club-charity no: 275508 Land & property at Clement Street, Bristol Broad Plain & Riverside Youth Project -charity no: 1163399

These properties are all included at nominal value. The objects of the charities and organisations are to provide personal and social development opportunities for young people. The solicitors of Young Bristol hold the deeds to these properties.

16. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
Listed
investments
£
MARKET VALUE
At 1 April 2024 12,665
Revaluations 956
At 31 March 2025 13,621
NET BOOK VALUE
At 31 March 2025 13,621
At 31 March 2024 12,665
There were no investment assets outside the UK.

Cost or valuation at 31 March 2025 is represented by:

Valuation in 2025
Cost
17.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Prepayments and accrued income		 Listed
investments
£
956
12,665
13,621
2025
2024
£
£
14,568
6,190
-
65,000
1,499
28,836
16,067
100,026

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Docusign Envelope ID: DC0EFC80-0ABA-4C18-9DA3-73D2DEE12881

Young Bristol

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

18. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Social security and other taxes
Other creditors
Deferred income
Accrued expenses		 2025
£
6,198
9,143
1,664
14,417
29,593
61,015		 2024
£
60,034
8,214
1,321
-
41,591
111,160

Deferred income comprises of income received in the current financial year which is specifically for the next financial year. The amount comprises of:

Activities 2025
£
35,896
35,896		 2024
£
-
-

19. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Designated Fund
Restricted funds
Riverside Park
TOTAL FUNDS
Net movement in funds, included in the above are a
Unrestricted funds
General fund
Restricted funds
Commercial
Club Support Network
Headquarters
Mobile
TOTAL FUNDS		 At 1.4.24
£
927,074
15,615
942,689
8,094
950,783
s follows:

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continued...

Docusign Envelope ID: DC0EFC80-0ABA-4C18-9DA3-73D2DEE12881

Young Bristol

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

19. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Designated Fund
Restricted funds
Riverside Park
TOTAL FUNDS		 At 1.4.23
£
800,750
54,360
855,110
17,094
872,204		 Net
movement
in funds
£
87,579
-
87,579
(9,000)
78,579		 Transfers
between
funds
£
38,745
(38,745)
-
-
-		 At
31.3.24
£
927,074
15,615
942,689
8,094
950,783

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Riverside Park
Commercial
Club Support Network
Headquarters
Mobile
TOTAL FUNDS
Free Reserves
Unrestricted funds
Less: Tangible Fixed Assets (NBV)
Less: Intangible Fixed Assets (NBV)
Less: Designated Funds
FREE RESERVES		 Incoming
resources
£
516,415
-
79,027
294,102
69,860
75,631
518,620
1,035,035		 Resources
expended
£
(428,836)
(9,000)
(79,027)
(294,102)
(69,860)
(75,631)
(527,620)
(956,456)
At
31.3.25
£
1,093,314
(639,244)
(30,000)
(62,000)
362,070		 Movement
in funds
£
87,579
(9,000)
-
-
-
-
(9,000)
78,579
At
31.3.24
£
942,689
(435,263)
(34,921)
(15,615)
456,890

Free Reserves represent Unrestricted funds, less net book value of tangible and intangible fixed assets, less Designated funds.

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Docusign Envelope ID: DC0EFC80-0ABA-4C18-9DA3-73D2DEE12881

Young Bristol

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

19. MOVEMENT IN FUNDS - continued

UNRESTRICTED FUNDS

General fund

The purpose of the General fund is to meet the general operating expenses of Young Bristol including staff costs. These expenses are met by subscriptions, donations, fundraising events and grants. The General fund is independent of the Special funds, although, from time to time and where the constitution permits, grants may be received from Other funds to help defray operating expenses.

Designated Fund

The Designated fund relates to amounts within Unrestricted funds that have been designated by the trustees as earmarked for specific future projects.

During the year ending 31 March 2025, designated funds carried forward have been spent in line with designated purposes. This included £10,615 on website development and £5,000 on professional fees in relation to ongoing capital projects.

Further designations of reserves have been made as follows:

The sum of £37,000 has been designated to continue the engagement of AMBITIOUS PR in assisting with Young Bristol's anniversaries, external media support, and brand refresh. This includes staff training and media support for upcoming capital projects.

The sum of £10,000 has been designated to professional support fees for ongoing capital projects.

The sum of £15,000 has been designated towards updating and replacing IT equipment to improve performance and productivity.

RESTRICTED FUNDS

Riverside Fund

This fund was established to provide facilities at the Broad Plain & Riverside Youth Project in Bristol. It also represents transactions undertaken on behalf of the Riverside Club.

Restricted income Fund

During the year, Young Bristol received funding to deliver specific projects, the details of which are shown in the movement in funds above.

20. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

21. AFFILIATED ORGANISATIONS

Young Bristol operates through autonomous affiliated clubs and organisations in the former County of Avon. Young Bristol provides support to the management committees of these clubs, and access to activities organised by Young Bristol, and other organisations.

At 31 March 2025 the following organisations were affiliated to Young Bristol:

Ashton Vale CYP Avon YC Broad Plain - Working for Young People Garraway Youth & Community Club Hartcliffe CYP Manor Farm Boys' Club Pyramid Youth Club Riverside Youth Project Sea Mills Boys & Girls Club St Silas CYP The Grove at Bedminster Down

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