Charity Registration No. 512630
Company Registration No. 01621813 (England and Wales}
YORKSHIRE ADOPTION AGENCY
(A Company limited by guarantee)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

YORKSHIRE ADOPTION AGENCY
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr M Keegan
DrJ S Grimwood
Mr R L Powell
Mr S Bramall
Ms A Scott
Mrs M Askey
Mr R Giddens
Mr P Misty
Ms V C Rolfe
{Appointed 30 November 2023)
{Appointed 30 November 2023)
(Appointed 30 November 2023}
(Appointed 30 November 2023}
Secretary
Mfs S May
Charity number
512630
Company number
01621813
Registered Qfflce
Loversall Court
Clayfields
Tickhill Road, Balby
Doncaster
South Yorkshire
DN4 8QG
Auditor
Holeys Limited
Stuart House
15117 North Park Road
Harro9ate
North Yorkshlre
HG15PD
8ankÉrs
HSBC
1 High Street
Doncaster
South Yorkshire
DN11EE

YORKSHIRE ADOPTION AGENCY
CONTENTS
Page
Ttuslees. report
Statement of trustees, responsibilities
Independent auditorfs report
8-10
Statement of financial actsvities
11
Balancè sheet
12
Statement of cash flows
13
Notes to the financial statements
14-22

YORKSHIRE ADOPTION AGENCY
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their annual report and finanaal statements for the year ended 31 MarGh 2024.
The financial statements have been prepared in accordance with the accounting polioes set out in note 1 to the
financial ststements and comply wth the Charity's memorandum and articles of assoctation. the Companies Act
2006 and "Accounting and Reportin9 by Charities.. Ststement of Recommended Practice applicable to charities
preparing their accounts in accordance WI￿ the Finanaal Reporting Standard applicable in the UK arml Republi¢
of Ireland (FRS 1021 {effective 1 January 2019)".
Objectives and activities
The charty's purposes are set out in the objects contsined in the Compan￿$ Memorandum of Association. The
objects for which the Agency is established are to meet the needs of ch.;Idren who are unable to remain in the
care of their immediate or extended birth family and for whom there is a plan for p@m￿nenCe through the
provision of permanenusubstitute famiiies able to meet their needs.
The wodd of adoption in the UK and internationally continues to change. requiiing the AgenGy to provide an
incr8asingly flexible response in order to continue to transf¢)rm children's lives for the better. We continue to
provide setvices that support and empower adoptive families, and campaign for changes in government policy on
access to adoption support services. The Agency helps some of the most vulnèrable children lo achieve
pemanence within stable. secure, and loving families. The work benefits society as well as the families
themselves. In doing so, Yorkshire Adoption Ager￿ meets the public benefit requirement of section 4 of the
Charities Act 2011.
The Agentys principal purpose is to r6cTult. train and approve prosp8ctN& adopters who can mèet the nèèds of
children in need of adoption. Prospective adopters originate from diverse backgrounds and have positively
chosen adoption to provide a lomng home for a child in need.
The trustees have paid due regard to guidance Issued by the Charity Commission in deciding what activities the
Charity should undertake.
Throughout a year that has continued lo present professional and organisat￿nal c*allenges. the Agency has
remained mindful of its primary responsibilty for the recruitment, training and approval of suitabw skilled
prospective adoptive families. The Tnjstees meet on a regular basis to ensure that these Charitable aims are
met.
The Agency continued to support our families throughout 202312024 and has maintained regular contact with
prospective and approved adopters, children. and their families. via visits IvirtU81 and far2 to fa￿1. social media.
the Agency newsletter, Irdining (virtual and face to face) and family events, Ihroughout the year. Feedback from
service users to these initiatives has been universalty positive.
Our Training and Adoption Support offer has continued to develop. The Agency offers a full programme for
adoptive parents and a ran9e of individual theopeutic packages induding, where required, direct work with
children and their families. These interventions have made a real difference in helping our children lo grow and
thrive, and in supporting parents in meeting their day to day physical, emotional, and edLScational needs.
A comprehensive programme of staff training undery>ins the support we offer to our families and our 81aff have
continuèd to embrace every opportunty lo develop their professional skills allowing us to confidenljy deliver
therapeutic support to our families. The Agency's commitment lo continuous Servi￿ improvement is refiecled in
the on-going wort( wrf(h the management and stsff tearn to embed our core principles and ensure the highest
standard of professional practice ?￿OSS the organisation.
Yorkshire Adoption Agency is t￿￿fOre 8 Charity making a significant contribution for the benefit of children who
need new pemanent families through adoption and adoptive parents who wish to have a family through
adoption.

YORKSHIRE ADOPTION AGENCY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Th8 agency benefrts from volunteer support in promsion of tts services, primarily the Trustees and members of
the Adopter Approval Panel. The role of the Trustees is explained later in this rep¢)rt.
Yorkshire Adoption Agency values the contrsbution of Adopts'on Approval Panels in decision-makÈng and quality
assurance processes, prowding objectivty and ensuring that key issues, are fvlly Èxplored to make a robust
recommendation to the agency decision-maker, as set out in regulations and national minimum st2ndards. The
Agency has continued to offer virtual panels each month. These are chaired by social worf( qualified
independ8nt chairs and include members with a range of professional and lived experiencé.
Adoption le9islalion and guidan￿ is dear about the requirement for prospective adopters to be gven the
opportunity to attend and be heard at all panel meetings al which their approval, review of their approval or
temiir)ation of approval is being discussed.
Yorkshire Adoption Agency remains committed to ensuring that all applicants have the opportunity to contribute
to and attend the Mrtual panel and are given the appropriate support to do so.
Throughout 202312024 all Agency prospécbve adopters have attended their Panel.
The national adoption campaign 202312024 had a specffi¢ focus on modem adoption, maintaining connections
with birth family and celebrating each child's unique identty. Regional Adoption and VoluntsryAdoption Agencies
agreed a primary objective of increasing the number of approvals of adopters from black Afn"can and Afro-
Caribbean heritage as black children may wait the longest and some may never achieve a permanent adoptive
family. As an Agenw we continue to focus on recruiting and supporbng prospective adopters who will consider
children in sibling groups, from black communities and LGBTQ+ communities.
In order to improve our ￿aCh into these c£)mmunities a marketing group vras established in March 2023. In
January 2024, this group was placed under the leadership of the Trustees, who were able to provide speaalist
advice and support.
Strateg1¢ report
The description under the headings "Achievements and perf0M￿nce. and "Financial revie￿ meet the company
law requirements for the trustees to present a strategic ￿port.

YORKSHIRE ADOPTION AGENCY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORTI
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achievements and perfonnance
Each year the Agency sets targets about the number of adopters we al￿ to approve and the number of children
we hope to place our families. In 202312024 the number of adopters approved declined as did the number of
children plac8d. The primary income for the agency is from fees paid by a Local Authority for pl8￿ment of
children with an agency approved adopter. this therefore resulted in a small budget deficit
This dectine mirrors nats'onal trends in both numbers of people enquiring about adoption and in children waiting
for adoption. The national picture remains complex= a greater emphasis on family care has resulted in a
decrease in court orders allowing a child to be adopted- the development of Regional Adoption Agencies has
increased efficiency in the Loc81 Authority services and numbers of applications from prospective adopters have
decreased in line with the economic tumdown. A number of small adoption agencies have either closed or
merged as a resuft.
The Agency is Ofsted rated as good and has strong local and national patherships. Yorkshire Adoption Agency
has healthy reserves and will be able to continue to operate with con.Iden¢e on a reduced income for several
years. In order to ensure the Agency continues to be finanaally viable we have rtrbranded our service and
updated our marketing campaign, largeling individuals and communities who are able to meet the needs of
children who wail the longest for adoption. We plan to undertake community iTrreaeh within local Afro-caribbean
and African communities and to engage in ongoing conversation with our LGBTQ+ communtties. We also plan to
nsider diversrfication of our cffer.
The progress of our aims is mon[to￿d by the Board of TTUStees who oversee the strategic plan. Finance and
Performance reports are presented to bi-monthly meetings. A finance worknng group, chaired by the Treasurer
provide5 advic8 to the Agency on financial matters. A communications working group supports marketing and
communications functions. The Director ensures the Agency meets all regulatory requirements through
performance management, Manager and team meetings and stsff supeNision. Quality assurance is also
overseen through the independendy Chaired Panel who make recommendations as to adopter approval to the
Director as well as commenting on ts'meliness and quality of the assessment of suitability.
The number of children available for adoption in any given year is beyond the control of the Agency. Currently
information about all adopters approved by the Agency is shared with recognised organisations who 'match'
children 'Looked After, by Local Aulhorities, e.g. Link Maker. In addition. the Agency forwards the profiles of our
Approved Adopters to over 70+ Lo¢al Authorities every month. The Agen¢y also sends these to the Local
Regional Adoption Agencies. It is the individual Local Authority with responsibility for the child{renl lo select
adopters for children who are 'Looked After, by them. The Agency cannot influence the Local Authorities
decisions. Where a local authority chooses not to place a child with one of our adopters, the Agency requests
feedback which is helpful in enablin9 Yorkshire Adoption Agency to plan future recruitment inibalives.
cU￿entlY all adoptive families with a good and reasonably wide offer have Confirmed matches within 3 months.
Some adopters with highly Specific offers may watt longer, but tris is discussed in assessment. International
adopters may wait much longer, a wait of three years is common in In(iia. This is fijlly discussed on application.
Inancial review
The Charity has £1,590.443 in reseNes at the year*nd 31 Marth 2024. This level of reserves ensures financial
stability for the organisation for 12 months. Rese]ves held are necessary for Yotkshire Adoption Agency, as
Ofsted (the organisation's Regulatory Body) requires a Voluntary Adoption Agency to remain finanaally viable. If
the organisation experiences any unexpected arcumstances which would pose a risk to busine￿ continuty. This
level of resenres is necessary, as il is anticipated that it would take 12 months to wind up or transfer Ihe business
to another organisation.
As a non-for-profil charity, it is rec¥)gnised that our reserves wll also be used to ensure the Agency fulfils its
objectives in relation to helping improve the lives of more thildren by further developing our adoption 2nd post-
adoption support services d,.
ring 2024125.

YORKSHIRE ADOPTION AGENCY
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT)
{CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Our Board of Trustees have developed a clear and coherent financ4al strategy whith WTII allow us to increase our
capacity to develop the service in an uncertain sociooconomic climate whilst remaining committed to ensuring
that the values and ethos of Yorkshire Adoption Agenw continues to benefit the children and families with whom
we work. In setting plans and priorities for areas of work. our Trustees have followed guidance from the Charity
Commission on tre provision of public benefit, in accordance with Section 17 of the Charities Act 2011. In
partiwlar, the Trustees consider how activitses wll contribute to meet the objectives they have sel and focus on
the services that will deliver the greatest impact for our children and families. In delivering these services. we
dearly identify the benefits to SeN1￿ users.
Wè have continually reflected on how the Agency delivers its prtncipal charitable objectives and remain confident
of the Agency's capacity to meet the objectives out]ined wthin this report whilst remaining financially viable.
Progress against these objectives is monitored through¢JJt the year and reflecled in reports provided lo quarterty
meetings of the Board of Trustees,. throughout 202312024. the Board of Trustees or its Executive group has met
monthly to ensure consistent oversight, challenge, and govemance.
Going forward our key priorities remain and develop..
To continue to develop Consistent, highqualty services, with specift programmes of activity 10 9row and
improvg the quality of our work in adoption to recruit and support prospeclive adoptive families for sibling groups,
BAME identities and early permanence placements.
To continue to work c105ely wth our colleagues in Ihe regional adoption agencaes lo help meet Ihe needs sibling
groups, children from BAME idents'ties or wth a plan of earfy perrnanence in need of adopb've famili¢s from within
our local communities.
Continuing to develop our adoption support offer so we work as efficiently and effectively in identfying and
responding lo need at Ihe earliest point of intèrvention, building resilience and supporting familqs strengths.
Continue lo develop and increase our volunteer capacity and ensure their contribution is velued and respected.
To develop a 'whole family, approach lo adoption s¢Jpport based on improving and sustaining adopter resilience
and knowledge enhanced by the skills of their family, social and community support netsvorks.
.A proportion of the reseNes wll be used to improve the Agency's offer in 202412025, thi5 will include
improvernents to the fabric of the builcling in ¢uslomer facing areas and investments in service devebpmenl
activities aimed at ensuring long-temi viabilty for the Agency.
Going forward our key challenges include=
A redu¢tion in the number of children with adoption as their pemianency plan. Whilst this has been a trend for
the last four yeats. concem is increasing given a change in attitude from both courts and social workers to
adoption.
The impact of inffeasing financial pressures on IAS and RAAS. While this has been ongoing for many years,
the cost-of-living crisis has exacerbated the pressures on budgets for children's seroices (and partI￿larty
adoplionl-
The Agency remains financially viable and continues providing services lo the public in Sine with its aims and
objectives, and the trustees are satisfied this will be the case for the next iwelve monlhs and beyond.
The Agency has procedures to ensure Complian￿ with Health and Safety of Staff. Voluntews, Serwce Users,
and visitors to Ihe organisation. The Agency also has a robusl safeguarding pro￿dure and a Business Continuty
Plan to ensu￿ that it can continue operations in the event of unforeseen arcumslances.
All procedures 2nd the Business Continuty Plan are ￿vieWed annualty to ensure they continue to meet th6
needs of thè Agency. The Charity sets pay for key staff dependent on their roles and responsibilities. irrespective
of their gender. Salaries paid to employees are comparable to those in sirr,ilar organisalions

YORKSHIRE ADOPTION AGENCY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structure, governance and management
The Charity is a company limited by guarantee. incorporated on 15 March 1982 and registered as a tharity on 18
May 1982 (No. 512630). The company was established under a Memorandam ofAsso&ation which established
the objects and powers of the chaTilable wmpany and is govemed under its Articles ofAssouation.
The Memorandum and Artides ofAssociation were revised in 2008 and updated in 2021.
The company's registered office is Loversall Court, Clayfields, Tickhill Road. Balby, Doncaster. South Yorkshire,
DN4 8QG.
The Trustees who served during the year were:
Mr M E Cridge
Mr M Keegan
DrJ S Grimwood
Mr R L Powell
Mr S Bramall
Ms A Scott
Ms H Weinhold
Mrs M Askey
Mr R Giddens
Mr P Mistry
MsVCRoNe
(Resigned 11 February 20241
{Resigned 19 September 2023}
(Appointed 30 November 2023)
{Appointed 30 November 2023)
(Appointed 30 November 2023)
(Appointed 30 November 2023)
None of the trustees have any beneficial interest in the company. All of Ihe trustees are members of the company
and guarantee lo contribute £1 in the event of a winding up.
Trustees are recruited from members of the publi¢ who have an interest in adoption and the work of the
organisation as a Charity- The need for Trustees is also highlighted in the AgenGy's Newsletter to current and
past adopters. Prospecttve Trustees offer their Serv',ces for dlruistic reasons.
The organisation's Articles and Memorandum ofAssociation specifies that up to ten Trustees may be appointed.
The pro¢e$5 for their appoin'.menl is to have an initial disajssion wth the Company Secretary and Chair of the
Board of Trustee5. Followng this, they will be referred to the Counc41 of Management who vote on their
acceptance as Trustees. No one wll be appointed as a Trustee until Mo personal references have been
receivèd and verified by the Agency and a satisfactory enhanced Disdosure and Barring Certificate has been
seen. New Trustees details are lorwarded to Cornpanies House.
All Trustees arè required by the organisats'on to sign a confidentialty agreement and adhere to the TNslees
written Protocol. New Trustees will be provided with an induction by the Agency and they, like existing Trustees,
are required to attend regular training sessions. Disdosure and Barring Cethficates are renewed every 3 years.
At present the Agency does not have a written rotstion policy, however, the key positions of Chairperson. Vice
Chairperson and Honorary Treasurer are appointed following a vote at the Council of Management meeting.
These appointments are annually reviewed at a Council of Management meetsng.
The Agency has a Resignation Policy whereby a Trustee may resign having given a month's notice in writing.
Notifications of Resignations are forwarded to Companie5 House.
The full Board of TnJstees meets bi-monthly and is responsible for the strategic direction and policy of the
Charity. At present the Council has nine members. The secretsry Mrs S May, who has been (Jelegated day to day
management, attends meetings but has no voting rights.
There were no transactions with related parties, who comprise of Ihe trustees and the company secretary othèr
than as disclosed in the notes lo the accounts and the commercial salary paid lo the company secretary for her
mle as managing director of the agency.

YORKSHIRE ADOPTION AGENCY
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Auditor
In alxordance with the company's articles, a resolution proposing that Holeys Limited be reappointed as audilor
of the company will be put at an annual meeting.
DisclosurÈ of information to auditor
Each of the truslees has confirmed that Ihere is information of which they are aware which is relevant to the
audit, bLft of which the auditor is unaware. They have fiJrther confirned that they have tsken appropriate steps to
identify such relevant information and to establish that the auditor is aware of such informats'on. AJI Trustees have
completed an annual declaration form confirming that no related paty transactions have taken place other than
the pawrents cleady ouuined in the annual accthjnts.
The trustees, report, including the strategic roport. was approved by the Board of Trustees.
Mr R L Powell
Trustee
Dated: 4 July 2024

YORKSHIRE ADOPTION AGENCY
STATEMENT OF TRUSTEES. RESPONSIBILMES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees, who are also the diredors of Yorkshire Adoption Agency for the purpose of company law. are
responsible for preparing the Trustees, Report and the financial statements in accordan￿ 8pplicable law and
United Kingdom Accounting Standards (United ￿'ngdoM Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a twe and fair
view of the slate of affairs of the Charity and of the incoming resources and application of resour￿5, including the
income and expenditure, of the charitable company for that year.
In p￿paring these financial statements, the trustees are required to..
- select suitable accounting policies and then apply them o)nsist8ntty:
- obseNe the methods and princiFdes in the Charities SORP:
- make judgements and estimates that are ￿8$onable and prudent.
state whether applicable UK Accounting Standards have been followed, subject to any mal6rial departures
disclosed and explained in the financial stslements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity
will continue in operation.
The trustees are responsible for keeping adequate accounting records that disdose vlryth reasonable accuracy al
any time the financial position of the Charity and enable them to ensure that the ffinanc￿l statemerts Comply with
the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking
reasonable steps for the prevention and detection of fraud and other iffegularities.
The trustees art responsible for the maintenance and integrity ol the charity and financial infomiation induded on
the Charity's website. Legislation in the United Kingdom goveming the preparation and disseminalion of financial
ststements may differ from legislation in other jurisdictions.

YORKSHIRE ADOPTION AGENCY
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF YORKSHIRE ADOPTION AGENCY
Opinion
We have audited the financial statements of Yorkshire Adoption Agency (the 'Charity') for the year ended 31 Marcl)
2024 which comprise the statement of financial acbvities, the balance sheet, the statement of cash flows and the
notes to the financi81 ststerr.ents, including a summary of signrficant accounting polioes. The flnanclal reporting
framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards,
including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic ol
Ireland (United Kingdom Generally Accepted A￿OUnting Pracbce).
In our opinion, the financial ststements-.
give a true and fair view of the state of the charitable ￿rnpanYs affairs as at 31 March 2024 and of its
incoming resources and application of resources, induding its income and expenditure, for the year then
ended-,
have been properly prepared in aC0)rdan￿ wilh United lQngdom Generally Accepted Accounting Pr8Ctits"
and
have been prepared in accordance wilh the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance wilh Intemational Standards on Auditing (UK) {ISAs (UKII and applicable
law. Our responsibilities under Ihose standards are further described in the Auditorfs responsibilities for the audit ol
the financial st8ten7ents section of our report. We a￿ independent of the Charity in accordantt with the ethical
requirements that are relevant to ¢xJr audit of the financial statements ￿ Ihe UK, induding the FRC'S Ethical
Standard. and we have fulfilled our other ethical responsibilities in accordance these requirements. We believ8
that the audit evidence we have obtained is sufficger.t 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 concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we ￿,ave performed. we Mave not idenltfied any material uncertainties relaung to evenls or
conditions that, individually or collecttvely, may cast significant doubt on Ihe Charity's abilty to continue as a going
concem for a period of at least t￿e1Ve months from when the financial ststements are a￿{hori$ed for issue.
Our responsibilities and the responsibilities of the trustees with respect to 9￿￿9 concern are descrtbed in the
relevant sections of this report.
other information
The other infomiation comprises the information included in the annual report olher than the finar￿la1 statements
and our auditoffs report thereon. The trustees are responsible for the other infomiation contained within Ihe annual
report. Our opinion on the financial stalernents does not cover the other information and, except to the extent
othermse explicitly stated in ¢)ur report, we do not express any form of assurance conciusion Ihereon. Our
responsibility is to read the other information and. in doing so. consider whether the other infomalion is materially
inconsistent with the financial statements or our knowledge obtained in the course of the audit or othernvise 2ppears
to be materially misstated. If we identify such material inconsistencies or apparent malerial misstateménts, 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 a￿ 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 tr.e course of our audit:
the inforniation gtven in the trustees. report for the financial year for which Ihe financial statements are
prepared, which includes the directors. report and the strategic report prepared for the purposes of company
law. is consistent Mqth thÉ financial statements: and
the strategic report and the directors. report included within the trusle&g' report have been prepared in
accordance with applicable legal requirements.

YORKSHIRE ADOPTION AGENCY
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF YORKSHIRE ADOPTION AGENCY
Matters on whlch we are required to report by exception
In the light of the knowledge and understsnding of the Charity and its environment obtsined in the course of the
audrfc. we have not Ident￿ed material misstatements in the stralegic report or the directors, report included within the
trustees, report.
We have nothing lo report in respect of the following matters in rela￿n to which the Companies Act 2006 requires
us lo ￿port to you rf, in o¢Jr opinion:
adequate accounting records have not been kept, or retums adequate for our audit have not been ￿ceiVed
from branches nol visited by us- or
the financial statements are not in agreement the accounting reo)rds and retums. or
certain disclosures of truslees, remuneration specified by law a￿ not made- or
we have not re￿iVed all the infomation and explanations we require for our audit.
Responsibilities of trustees
As explained more fvlly in the statement of trustees, responsibiltbes, the trustees. who are also the directors of the
Charity for the purpos8 of company law, are responsible for the preparabon of the financial statements and for being
satisfied that they give a true and fair view, and for such inlemal control as the Iruslees determine is necessary to
enable the preparation of financial statements that are free from material misslalement, whether due to fraud or
effor. In preparing the financial statements, the truslees are responsible for assessing the Charity's ability to
ontinue as a going concem, disclosing, as applicable, matters related to going cOn￿M and using the going
concem basis of accounting unless the trustees either intend to liquidate the Charitable company or to cea$8
opérations, or have no realistic alternative but to do so.
Auditorfs responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether tre financial ststements as a whole are free from
material rnisstatement, whether due to fraud or error, ar)d to issue an 8udilorfs report that includes our opinion.
' Reasonable assurance is a high level of assurants but is not a guarantee that an audit conducted in aw)rdance
with ISAS IUKI will always delect a material misstatement ￿en il exists. Misstatements can arise from fraud or
error and are considered material if, individually or in the aggregate. they could reas¢Jnably be expecled to influence
the economic decisions of users tsken on the basis of these finanaal statements.
The Éxtent to which our procedures are capable of detecting irregularilies, including frdud. is detailed below.
The en9agement partner ensured that the engagement team collectively had the appropriate competence,
capabilities and skills to identify or recognise non-complian￿ with applicable laws and regulations.,
We identified the laws and regulation5 applicable to the company through disaJs5ions with direcloB and other
management, and from our commerci31 knowledge and experien￿ of the adoption agency sector.,
We focused on specific laws and regulations which we considered may have a direct material effect on the
financial st8tements or the operations of the company, including the Companies Act 2006, FRS 102, Charities
SORP, dats protection. anti-bribery. employment 8nd National Minimum Slandards and Regulations which are
detailed al https-1lwww.minimumstandard5.orglregu12tions.html-,
We assessed the extent of Complian￿ with the laws and regulations identified above through making enquiries
of management and inspecting legal correspondence.. and these were communicated within the audit team
regularly and the team remained alert lo inStsn￿8 of non-compliance throughout the audit.

YORKSHIRE ADOPTION AGENCY
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF YORKSHIRE ADOPTION AGENCY
We assessed the sust￿ptibI1ty of the companls financial statements to material mi55tatement, induding obtaining
an understanding of how fraud might occur, by..
Making enquiries of management as to where they considered there was susceptibility to fraud. their
knowledge of actual, suspected and alleged fraud.
Considering the internal ￿ntrOl$ in place to mitigate risks of fraud and non-compliance with laws and
regulations.
Auditing the risk of management override of uJntrols, induding through testing joumal entries and other
adjustments for appropriateness, and evaluating the business rationale of signfficant transactions outside
Ihe nomial course of business.
We assessed whether judgements and assumptions made in detemiinin9 the accounting estimates were
indicative of potential bias and investigated the rationale behind signtfi¢ant or unusual transactions.
In response to the risk of irregularities arKI non-C£*mpl1an￿ with laws and regulations, we designed prO￿dureS
which induded, but We￿ not limited to..
Agreeing financial statement disclosures to underlying supporting d0￿mentation,.
Reading the minutes of meetings of those charged with goveman&,'
Enquiring of management and those charged wth govemance as to actual and potential litigation and
daims.
Because of the inherent limitations of an audit, there 15 a risk that we wll not detect all irregularities, including those
leading to a material misstatement in the financial ststements or noTrcompliance wtth regulation. This risk
increases the more that compliance with a law or regulation is rÈmoved from the evenls and transactions reflected
in the financial stalerrEnts, as we will be less likely to become aware of instances ot noTrcompliance. The risk is
also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional
concealment, forgery, collusion, omission or misrepresentation.
We communicate wtth those charged wrth govemance regarding, among other matters. the planned scope and
liming of the èudit and significant audit findings, induding any significant deficiencies in intemal control that we
identify during our audit.
A further description of our responsibilrtres is available on the Financial Reporting Council's website at- httys-ll
www.frc.org.uklauditorsresponsibilities. This description foms part of our auditorfs report.
Use of our report
This report is made solely to the tharitable company's members. as a body, in aC0)rdan￿ with Chapter 3 of Part 16
ofthe Companies Act 2006. Our audit work has been undertaken so thal we might state to the tharitalae 0)mpan￿S
member5 those matters we are required to state to them in an auditors report and for no other purpose. To the
Ilest extent pemiitted by law, we do not accept or assume responsibility to anyone other than the charitable
C£Jmpany and the tharitable ¢ompany's members as a body, for our audit work, for th￿ report. or forthe opinions we
have formed.
Paul Stephenson (Senior Ststutory Auditor
for and on behalf of Holeys Limited
4 July 2024
Chartered Accountants
statutory Auditor
Sluart House
15117 North Park Road
Harrogate
North Yorkshire
HG1 5PD
1Q-

YORKSHIRE ADOPTION AGENCY
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrèstrietèd
funds
2024
Unrestricted
funds
2023
Noles
Income and endowments from:
Donations and legaaes
Charitable activities
Investments
Other income
3.498
854,288
23.612
5,000
3,406
960.885
5,196
5.000
Total income
886,398
974.487
Expgnditure on:
ritsble activi
Adoption cos
Support costs
Administration costs
Goverance costs
55,949
92.955
120,192
55,733
653,108
88,g57
119.050
66,329
Totsl charitable expenditure
924,829
927.444
Other expenditure
4,274
Total expenditurè
924.829
931,718
Net in¢omellexpenditure) and movément in funds
138.431 >
42,769
Reconciliation of funds:
Fund balances at 1 April 2023
1,628,874
1,588.105
Fund balances at 31 March 2024
1.590.443
1.628,874
The statement of financial activities includes all gains and losses recognised in the year. Atl income and expenditure
derive from continuing activities.
11

YORKSHIRE ADOPTION AGENCY
BALANCE SHEET
ASAT 31 MARCH 2024
2024
2023
Note5
Fixed assets
Tangible assets
10
198,912
207.292
Current assets
Debtors
Cash at bank and in hand
11
174,624
1,364.170
148,785
1,397,081
1.538.794
1,545.866
Creditors: amounts falling du8 within
one year
13
(147,263)
{124.2841
Net current assets
1.391.531
1.421,582
Total assets less Current liabilities
1.590.443
1.628,874
Net assets
1,590,443
1.628,874
The funds of the Charty
Unre$trtcled fijnds
1,590,443
1.628.874
1,590,443
1,628.874
The financial statements We￿ approved by Ihe trustees on 4 Juty 2024
Mr R L Powell
Trustee
Mr R Giddens
Trustee
Company registration number 01621813 {England and Wales)
12-

YORKSHIRE ADOPTION AGENCY
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
NotÈs
Cash flows from operating activities
Cash (absorbed byygenerated from
operations
18
(43,647}
34,003
Investing activities
Purchase of tangible fixed assets
Investrnent income receNed
(1.573)
23.612
(2.1591
5.196
N8t cash generated from investing
activitl•S
22,039
3,037
Financing activities
Repayment of bank loans
{11.3031
(14,500)
Net cash ug•d in financing actlvitles
{11.303)
114,500}
Net Idecreasellincrease in cash and cash
equivalents
{32,9111
22,540
Cash and cash equ(valents at beginning of year
1,397,081
1,374,911
Cash and cash equivalents at end of year
1.364.170
1,397,081
13-

YORKSHIRE ADOPTION AGENCY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charity infomiation
Yorkshire Adoption Agency is a private company limited by guarantee incorporated in England and Wales.
The registered office is Loversall Cotsrt, Clayfields. TickhiS1 Road, Balby. Doncaster, South Yorkshire. DN4
8QG.
1.1 Accountlng convention
The financial slalemenls have been prepared in accordance with the Charivs memorandum and artides of
association,
the Companies Act 2006 and -Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial
Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 102) leffective 1 January 20191" The
Charity is a Public Bénefft Enlty as defined by FRS 102.
The financial ststements are prepared in slerting, thich is the functional curr8nGy of the Charity. Monetary
amounts in these financial statements are rounded to the nearest £.
Yorkshire Adoption Agency Limited meets the definition of a public benefit entity under FRS102.
The financial statements havè been prepared under the historical Cost ￿nventiOn. The principal accounting
policies adopted are set out below.
1.2 Going ¢on¢Èrn
At th8 time of approving the financial stat&m8nts, the trustees have a reasonable expectstion that the Ch8rity
has adequate resources to continue in operats'onal existence for the foreseeable fvture. Thus the trustees
continue to adopt the going concem basis of accounling in preparing the finanoal statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specrfic conditions by donors or grantors as to how they may b8 used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Incoming resources
Income is recognised when the Charity is le9ally entitled to it after any perfomance conditions have been
met, the amounts can be measured reliably. and it is probable that income wll be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notif ed
of the donation, unless perfomiance con(Jibons require deferral of the amount. Inc4)me lax recoverable in
relation to donations received under Gift or deeds of covenant is recognised at the time of the donation.
Income from govemment and other grants. whether 'capital' grants or 'revenue' grants. is recognised when
the charity has entidemenl to the funds, any performance conditions attached to the grants have been met, it
is probable Ihat the income wll be received and the amount can be measured ￿liablY and is not deferrèd.
14-

YORKSHIRE ADOPTION AGENCY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
1.5 Resources Èxpended
Expenditure (s recognised once there is a legal or conslruclwe obligation to transfer economic benefit to a
third party, it is probable that a transfer of economic benefits will be required in setttement. and the amount of
the obligation can be measured reliably.
Expenditure (s ClaS￿fied by activity. The o)sts of each actwity are made up ofthe totsl of direct costs and
shared costs, induding support costs involved in undertaking each acb'vity. Direct costs attributable to a single
activity are allocated direcdy to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned be￿een those activities on a basis
consistent wlh the use of resources. Central stsff ¢osts are allocated on the basis of time spenl. and
depreciation Charges are allocated on the portion of the asset's use.
All expendilur& is recognised on the accrLals basis and resources expended are allocated to a particular
aclivity where the costs relate direcdy to that aeLivity- Where costs cannot be directly allocated to particular
headings they have been allocated on a basis consistent with the use of the resources.
1.6 Tangible fixed assets
Tangible fixed assets are inf(ially measured at Cost and subsequently measured at cnst or valuation. net of
depreaalion and any impairment losses.
Depreciation is r8CO9nised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Freehold land and buildings
Fixtures, fittJ"ngs and equipment
20/0 Slpight Line
15 10 & 250/ty Reduong Balance
The gain or loss arising on the disposal of an asset is determined as the difference bel￿een the sale
proceeds and the carying value of the asset. and is recognised in the statement of financial activities.
Financial assels a￿ derecognised only when the contractual rights to the cash flows from the asset expire or
are settled, or when I￿.e Charity transfers the financial asset and substantially all the risks and rewards of
ownership to another entity, or rf some signrficani risks and rewards of ownership are retsined but control of
the asset has transferred lo another party thal is able to sell Ihe asset in i(s entirety to an unrelated third party.
1.7 Impaimient of fixed assets
At each reporting end d2te, the Charity reviews the carying amounts of Its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such ind￿allOn
e￿Sts, the recoverable amount of the asset is estimated in crder to determine the extent of the irnpairment
loss Irf any).

YORKSHIRE ADOPTION AGENCY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policles
(Continued)
Recoverable amount is the higher of fair value less costs lo sell and value in use. In assessing value in use.
the estimated future cash flows are discounted to their presont value usin9 a pre-tax discount rate that reflects
current market assessments of the time value of money and the risks 5pecffic to the a&gel for which the
estimates of futu￿ ￿sh flows have not been adjusted.
If the recoverable amount of an asset is estimated to be less than its carrwng amount, the carrying amount of
the asset is reduced to its recoverable amount. An impaifment loss is recognised immediately in incomel
{expendilure for the year, unless the relevant asset is c£￿ied al a revalued amount, in which case the
impairnent loss is treated as a tsvaluation decrease.
Recognised impaim)ent losses are reversed if. and only rf. the reasons for the impairment loss have ceased
to apply. Where an impairment loss subsequenuy reverses, the carying amount of the asset is increased to
the revised estimate of its retxsverable amount bul so that the increased ca￿￿ng amount does not &Kceed
the caryng amount that would have been determined had no impa.'mienl loss been recognised for the asset
in prior years. A reversal of an impairnient loss is recognised immediately. unless the relevant asset is carried
in at a revalued amount. in which Case the reversa] of ihe impairnient loss is Ireated as a rev8luat£sn
increase.
1.8 Cash and eash equivalents
Cash and cash equivaleils include cash in hand. deposits held at call with banks, other short-tem liquid
inveslments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financial instruments
The Charity has elected to apply the provisions of Sectbon 11 'Basic Financ4al InstnJments' and Section 12
'Olher Financial Instruments Issues, of FRS 102 to all of its ffinancial instruments.
Financial instruments are recognised In the Charitys balan￿ sheet when the Charity becomes party lo the
conlractU81 provisions of the instrumenL
Financial assets and liabilities are offset. wth the nel amounts p.'esented in the financial statements, when
there is a le981ty enIor￿ab]e right to set off the recognised amounts and there is an intention lo settle on a
et basis or to realise the asset and settle the liability simultaneously.
Basic financffal assets
8asic financial assets, which include debtors and cash and bank baknces. are initially méasured at
transaction price including transaction costs and are subsequentiy carried at arnortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured al the present value of the future receipts discounted at a market rate of interest Finanaal assets
classrfied as receivable within one year a￿ not arnortised.
BasiG finoncial liabilities
8asi¢ financial liabilities, including creditors and bank loans are initially reco9nised at t￿nsactiOn pri￿ unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the ftrture payments discounted al a markel rate of interest. Financial liabilities classffied as payable
within one year are not amortised.
Debt instrument$ a￿ subsequentty carried at amortised cost. using Ihe effective Inte￿$t rate method.
TraLle creditors are obligations to pay for goods or sen1￿8 that have been acquired in the ordinwy course of
operations from suppliers_ Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised inib'ally at
transaction price and sJbsequendy measured at am0[￿Sed cost Using the effective interest method.

YORKSHIRE ADOPTION AGENCY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountin9 policies
(Continued)
Derecognition of financial liabilities
Financial liabilities are derecognised when the CharWs c£Jntractual obligations expire or are discharged or
Cancelled.
1.10 Employee benefits
The cost of any unused holiday entiUemenl is recognised in the period in which the employee's serwces are
received.
Temination benefits are retsjgnised immediately as an expense when the Charity is demonstrably commttted
to terminate the employment of an employee or to prowde termination benefits.
1.11 Retirement benefits
The Charity operates a defined contributions pension scheme. Contributions are charged in the aCCOLnts as
they become payable in accordance with the rules of the scheme.
Income from donatlons and legacies
Unrestrieted
funds
2024
Unrestricted
funds
2023
Donations and gits
3.498
3,406
In¢ome from charitable activities
Unrestricted
funds
2024
Unrestricted
funds
2023
Inter agency fees
Inter country fees
Other fees
797,133
43,535
13,620
894,002
58.572
8,311
854,288
960.885
Income from investments
Unrestricted Unrestricted
funds
funds
2024
2023
Interest r8cewable
23.612
5,196
17-

YORKSHIRE ADOPTION AGENCY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Other income
2024
2023
Employment allowance
5,000
5,000
Charitable activities
Adoption
Costs
SupportAdmin costs Governance
osts
costs
Total
2023
Staff cosls
Depreciation and
impaiment
Other charitable
expenditure
623.115
116,857
739,972
734,552
9.953
9,953
10,890
32,834
83.002
3,335
55,733
174,904
182,002
655,949
92,955
120.192
55,733
924,829
927,444
655,949
92.955
120,192
55,733
924.829
927,444
Analysis by fund
Unrestricted fvnds
655,949
92.955
120,192
55,733
924.829
927,444
Governanc£ costs includes payments to the auditors of £7,5001202> £7,500) for audit fees and £12,716
(2023- £15,720) for other seNi¢es.
Supports costs includes interest payable on a bank loan of £379 (2023- £9791
Net movement in funds
2024
2023
The net movement in funds is stated after charging/(crediting}=
Depreciation of owned tsngible fixed assets
Loss on disposal of tangible fixed assets
9,953
10,890
4,274
Employees
The average monthly number of employees during the year was:
2024
Number
2023
Number
Staff in direct support of charitsble activities
Administrative staff
17
17
Totsl
21
21
18-

YORKSHIRE ADOPTION AGENCY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Ernployees
(Continued)
Employment costs
2024
2023
Wages 8nd salaries
Social securtty costs
Other pension ¢osls
641,366
60.340
38,266
638,169
63,962
32.421
739.972
734,552
The number of employees whose annual ￿muneration was £60,000 or more
were..
2024
Number
2023
Number
£60,001- £70,000
T¥xation
The company is exempl from taxation on its charitable activities.
10 Tangible fixed a$$gts
Freehold land
and buildln95
Fixttrres,
fittings and
egUIPMent
Totsl
Cost
At 1 April 2023
Additions
222,576
92,526
1.573
315,102
1,573
At 31 March 2024
222,576
94.099
316,675
Depreciation and impairnient
At 1 Apr,'12023
Depreciation charged irt the year
42.067
4,452
65.743
5,501
107,810
9,953
At 31 March 2024
46.519
71,244
117,783
Carying amount
At 31 March 2024
176.057
22.855
198,912
At 31 March 2023
180.509
26.783
207,292

YORKSHIRE ADOPTION AGENCY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Debtors
2024
2023
Amounts falling due wtthin one year.
Trade debtors
Prepayments and acLruèd income
161.283
13.341
138,110
10.675
174,624
148,785
12 Loans and overdrafts
2024
2023
Bank loans
11,303
Payable within one year
11,303
13 Creditors: amounts falling due within one year
2024
2023
Notes
Bank loans
Other taxation and social security
Deferred income
Trade creditors
Other credffcors
Accruals
12
11,303
16,109
77,528
14,224
101,389
8.531
714
22.405
15
98
19.246
147,263
124,284
14 Retirement benefit schemes
2024
2023
Defined contribution schemes
Charge to profit or1055 in respect of defined contribution schemes
38,266
32.421
The Charity operates 8 defined contribution pension scheme for all qualifwng employees. The assets of the
scheme are held separately from those of the Charity in an independently administered fund.
-20-

YORKSHIRE ADOPTION AGENCY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15 Oeferred income
2024
2023
Other deferred income
111,295
77,528
111.295
77,528
2024
2023
Movement in the year
33.767
{29,544)
33,767
{29,544>
16 Unrestricted fund$
The unrestricted fvnds ol the charity comprise the unexpended balanc8s of donations and grants which are
not subject to speafic conditions by donors and grantors as tr) how they may be used. These include
designated funds which have been set aside out of unrestricted fijnds by the trustees for specific purposes.
At 1 April
2023
Incoming
resourees
Resour¢es At 31 March
expended
2024
General funds
1.628,874
886.398
1924,829)
1,590,443
Previous year:
At 1 April
2022
Incoming
resource5
Resources At 31 March
expended
2023
General funds
1.586,105
974.487
(931,718)
1,628,874
17 Related paTty transacuons
During the year Dr. Grimwood, a Trustee, was paid fees of £10,500 {2023: £5,500} for medical adwsory
seNices lo the Charity and travel expenses of £796 were reimbvrsed to three other Trustees.
21

YORKSHIRE ADOPTION AGENCY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18 Cash generated from operations
2024
2023
{Deficitllsurpus for the year
{38,4311
42,769
Adjustm8nts for.
Investment incoms recognised in slalement of financial activities
{Gainllloss on disposal of tsngible fixed assets
Depreciation and impainnenl of tangible fixed assets
(23.6121
(5,1961
4.274
10,890
9,953
Movements in working capital-
Ilncrease)Idecrease in debtors
Increasel(decrease) in creditors
Increasel(decr8ase) in deferred Income
(25.839)
10,421
23.861
15,139
(4,3291
129,5441
Cash (absorbèd by)Igenerated from operations
{43,6471
34,003
19 Analysis of changes in net funds
At 1 April 2023
C85h flowsAt 31 March 2024
Cash al bank and in hand
1,397,081
132,9111
1,364,170
Loans falling due wthin one year
{11,303)
11,303
1,385,778
{21.6081
1,364,170