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 2025
## YORKSHIRE ADOPTION AGENCY
## LEGAL AND ADMINISTRATIVE INFORMATION
|Trustees||MrM Keegan|||
|---|---|---|---|---|
|||Dr J S Grimwood|||
|||Mr R L Powell|||
|||Mr S Bramall|:||
|||MsA Scott|||
|||MrsMAskey|||
|||Mr R Giddens|||
|||MrP Mistry|||
|||Ms V C Rolfe|||
|||Mrs H D'Rozario||(Appointed 4 July 2024)|
|Secretary||Mrs S May|||
|Charity number||512630|||
|Company number||01621813|||
|Registered office||Loversall Court|||
|||Clayfields|||
|||Tickhill Road, Balby|||
|||Doncaster|||
|||South Yorkshire|||
|||DN4 8QG|||
|Auditor||Holeys Limited|||
|||Stuart House|||
|||15/17 North Park Road|||
|||Harrogate|||
||_|North Yorkshire|||
|||HG1 5PD|||
|Bankers||HSBC|||
|||1 High Street|||
|||Doncaster|||
|||South Yorkshire|||
|||DN1 1EE|||
|||Cambridge & Counties Bank|||
|||Charnwood Court|||
|||5B New Walk|||
|||Leicester|||
|||LE16TE|||
## YORKSHIRE ADOPTION AGENCY
## CONTENTS
||Page|
|---|---|
|Trustees' report|1-6|
|Statement of trustees' responsibilities|7|
|Independent auditor's report|8-10|
|Statement offinancial activities|11|
|Balance sheet|12|
|Statement of cash flows|13|
|Notestothefinancialstatements|14-22|
## YORKSHIRE ADOPTION AGENCY TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's memorandum and articles of association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".
## Objectives and activities
The charity's purposes are set out in the objects contained in the Company’s Memorandum of Association. The objects for which the Agency is established are to meet the needs of children who are unable to remain in the care of their immediate or extended birth family and for whom there is a plan for permanence through the provision of permanent/substitute families able to meet their needs.
The world of adoption in the UK and internationally continues to change, requiring the Agency to provide an increasingly flexible response in order to continue to transform children’s lives for the better. We continue to provide services 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 vulnerable children to achieve permanence within stable, secure, and loving families. The work benefits society as well as the families themselves. In doing so, Yorkshire Adoption Agency meets the public benefit requirement of section 4 of the Charities Act 2011.
The Agency's principal purpose is to recruit, train and approve prospective adopters who can meet the needs of children in need of adoption. Prospective adopters originate from diverse backgrounds and have positively chosen adoption to provide a loving home fora 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 to present professional and organisational challenges, the Agency has remained mindful of its primary responsibility for the recruitment, training and approval of suitably skilled prospective adoptive families. The Trustees meet on a regular basis to ensure that these Charitable aims are met.
The Agency continued to support our families throughout 2024/2025 and has maintained regular contact with prospective and approved adopters, children, and their families, via visits (virtual and face to face), social media, the Agency newsletter, training (virtual and face to face) and family events, throughout the year. Feedback from service users to these initiatives has been universally positive.
Our Training and Adoption Support offer has continued to develop. The Agency offers a full programme for adoptive parents and a range of individual therapeutic packages including, where required, direct work with children and their families. These interventions have made a real difference in helping our children to grow and thrive, and in supporting parents in meeting their day to day physical, emotional, and educational needs. The adoption support offer has benefitted from the following initiatives, which commenced in 2024. Use of the AFDIT framework to assist in assessment and support of transracial adoption; collaborative working on the pilot Becoming a Family project which aims to further improve adopter support, development of an evidence based framework for lifestory work and commencement of a community based initiative to increase enquiries from people from Black African and Caribbean communities.
A comprehensive programme of staff training underpins the support we offer to our families and our staff have continued to embrace every opportunity to develop their professional skills allowing us to confidently deliver therapeutic support to our families. The Agency’s commitment to continuous service improvement is reflected in the on-going work with the management and staff team to embed our core principles and ensure the highest standard of professional practice across the organisation. All managers have a management qualification or are working towards a level 5 or 6 qualification.
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## YORKSHIRE ADOPTION AGENCY
## TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Yorkshire Adoption Agency is therefore a Charity making a significant contribution for the benefit of children who need new permanent families through adoption and adoptive parents who wish to have a family through adoption.
The agency benefits from volunteer support in provision of its services, primarily the Trustees and members of the Adopter Approval Panel, other adopters volunteer to support adopter training and recruitment activities. The role of the Trustees is explained later in this report.
Yorkshire Adoption Agency values the contribution of Adoption Approval Panels in decision-making and quality assurance processes, providing objectivity and ensuring that key issues, are fully explored to make a robust recommendation to the agency decision-maker, as set out in regulations and national minimum standards. The Agency has continued to offer two virtual panels each month. These are chaired by social work qualified independent chairs and include members with a range of professional and lived experience. The panel already benefits from wide ranging representation including both domestic and international adopters, an adopted adult. Anew recruitment plan aims to improve diversity on panel and is already having an effect.
Adoption legislation and guidance is clear about the requirement for prospective adopters to be given the opportunity to attend and be heard at all panel meetings at which their approval, review of their approval or termination of approval is being discussed.
Yorkshire Adoption Agency remains committed to ensuring that all applicants have the opportunity to contribute to and attend the virtual panel and are given the appropriate support to do so.
## Throughout 2024/2025 all Agency prospective adopters have attended their Panel.
The national adoption campaign 2024/2025 had a specific focus on modern adoption, maintaining connections with birth family and celebrating each child’s unique identity. Regional Adoption and Voluntary Adoption Agencies agreed a primary objective of increasing the number of approvals of adopters from black African and AfroCaribbean heritage as black children may wait the longest and some may never achieve a permanent adoptive family. As an Agency we continue to focus on recruiting and supporting prospective adopters who will consider children in sibling groups, from black communities and LGBTQ+ communities. In order to support this work we undertook a partial re-brand through development of a new more modern colour scheme and launch of a new website. We modernised our marketing plan and launched our community in-reach programme to work jointly with African and Caribbean communities to co-develop a supported pathway to adoption.
In order to improve our reach a marketing group was established in March 2023. In January 2024, this group was placed under the leadership of the Trustees, who were able to provide specialist advice and support.
## Strategic report
The description under the headings "Achievements and performance" and "Financial review" meet the company law requirements for the trustees to present a strategic report.
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## YORKSHIRE ADOPTION AGENCY
## TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
## Achievements and performance
Each year the Agency sets targets about the number of adopters we aim to approve and the number of children we hope to place with our families. In 2024/2025 the number of adopters approved declined as did the number of children placed. The primary income for the agency is from fees paid by a Local Authority for placement of children with an agency approved adopter, this therefore resulted in a small deficit budget.
This decline mirrors national 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 Local Authority services and numbers of applications from prospective adopters have decreased in line with the economic turndown. A number of small adoption agencies have either closed or merged as a result.
The Agency is Ofsted rated as good and has strong local and national partnerships. Yorkshire Adoption Agency has a healthy reserve and will be able to continue to operate with confidence on a reduced income for several years. In order to ensure the Agency continues to be financially viable we have, as noted above, re-branded our service and updated our marketing campaign, targeting individuals and communities who are able to meet the needs of children who wait the longest for adoption. We plan to undertake community in-reach within local AfroCaribbean and African communities and to engage in ongoing conversation with our LGBTQ+ communities. Whilst we have sufficient reserves to continue to trade for at least 10 years at current deficit rates, we are mindful of current trends and will also explore options including an eventual merger with another Voluntary Adoption Agency should this prove to be necessary.
The progress of our aims is monitored by the Board of Trustees who oversee the strategic plan. Finance and Performance reports are presented to quarterly meetings. A finance working group, chaired by the Treasurer provides advice to the Agency on financial matters. A communications working group supports marketing and communications functions. The CEO ensures the Agency meets all regulatory requirements through performance management, manager and team meetings and staff supervision. Quality assurance is also overseen through the independently chaired Panel who make recommendations as to adopter approval to the CEO as well as commenting on timeliness 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 Authorities, e.g. Link Maker. In addition, the Agency forwards the profiles of our Approved Adopters to over 70+ Local Authorities every month. The Agency also sends these to the Local Regional Adoption Agencies. It is the individual Local Authority with responsibility for the child(ren) to 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 enabling Yorkshire Adoption Agency to plan future recruitment initiatives.
Currently the majority of adoptive families with a good and reasonably wide offer have confirmed matches within 3 months. Some adopters with highly specific offers may wait longer, but this is discussed in assessment. International adopters may wait much longer, a wait of three years is common in India. This is fully discussed on application.
## Financial review
The Charity has £1,509,917 in reserves at the year-end 31 March 2025. This level of reserves ensures financial stability for the organisation for 12 months. Reserves held are necessary for Yorkshire Adoption Agency, as Ofsted (the organisation’s Regulatory Body) requires a Voluntary Adoption Agency to remain financially viable. If the organisation experiences any unexpected circumstances which would pose a risk to business continuity, this level of reserves is necessary, as it is anticipated that it would take 12 months to wind up or transfer the business to another organisation.
As a non-for-profit charity, it is recognised that our reserves will also be used to ensure the Agency fulfils its objectives in relation to helping improve the lives of more children by further developing our adoption and postadoption support services during 2025/26.
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## YORKSHIRE ADOPTION AGENCY TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
eee Our Board of Trustees have developed a clear and coherent financial strategy which will allow us to increase our Capacity to develop the service in an uncertain socio-economic climate whilst remaining committed to ensuring that the values and ethos of Yorkshire Adoption Agency 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 the provision of public benefit, in accordance with Section 17 of the Charities Act 2011. In particular, the Trustees consider how activities will contribute to meet the objectives they have set and focus on the services that will deliver the greatest impact for our children and families. In delivering these services, we clearly identify the benefits to service users.
We have continually reflected on how the Agency delivers its principal charitable objectives and remain confident of the Agency’s capacity to meet the objectives outlined within this report whilst remaining financially viable. Progress against these objectives is monitored throughout the year and reflected in reports provided to quarterly meetings of the Board of Trustees. A Financial subgroup of the board of trustees, chaired by the Treasurer scrutinises all financial returns. This group also considers matters such as capital spend and investments. Recommendations of this group are presented to the full Board of Trustees prior to implementation.
A proportion of the reserves were used in 2024/2025 to improve the Agency's offer. This included improvements to the fabric of the building in customer facing areas and investments in service development activities aimed at ~ ensuring long-term viability for the Agency. In the year, a significant portion of money was put into a fixed term deposit for a better rate of interest.
Our key priorities remain:
- To continue to develop consistent, high-quality services, with specific programmes of activity to grow and improve the quality of our work in adoption, to recruit and support prospective adoptive families for sibling groups, Black children (who may wait the longest for adoption) and early permanence placements.
- To continue to work closely with our colleagues in the regional adoption agencies to help meet the needs of children who may wait the longest for adoption. These include sibling groups, children who are Black or mixed heritage with a black element, or those with a plan of early permanence in need of adoptive families from within our local communities
- Continuing to develop our adoption support offer to ensure we work as efficiently and effectively in identifying and responding to need at the earliest point of intervention, building resilience and supporting family’s strengths.
- Continue to develop and increase our volunteer capacity and ensure their contribution is valued and respected.
- To continue to develop a ‘whole family’ approach to adoption support based on improving and sustaining adopter resilience and knowledge enhanced by the skills of their family, social and community support networks.
## Going forward our key challenges include:
- Areduction in the number of children with adoption as their permanency plan. Whilst this has been a trend for the last four years, concern is increasing given a change in attitude from both courts and social workers to adoption. - The impact of increasing financial pressures on LAs and RAAs. While this has been ongoing for many years, the cost-of-living crisis has exacerbated the pressures on budgets for children’s services (and particularly adoption).
The Agency remains financially viable and continues to provide services to the public in line with its aims and objectives, and the trustees are satisfied this will be the case for the next twelve months and beyond.
The Agency has procedures to ensure compliance with Health and Safety of Staff, Volunteers, Service Users, and visitors to the organisation. The Agency also has a robust safeguarding procedure and a Business Continuity Plan to ensure that it can continue operations in the event of unforeseen circumstances.
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## YORKSHIRE ADOPTION AGENCY
## TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
All procedures and the Business Continuity Plan are reviewed annually to ensure they continue to meet the needs of the 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 similar organisations.
## Structure, governance and management
The Charity is a company limited by guarantee, incorporated on 15 March 1982 and registered as a charity on 18 May 1982 (No. 512630). The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.
The Memorandum and Articles of Association 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 Keegan
Dr J S Grimwood Mr R L Powell Mr S Bramall Ms A Scott Mrs M Askey
Mr R Giddens Mr P Mistry Ms V C Rolfe Mrs H D'Rozario (Appointed 4 July 2024)
None of the trustees have any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
Trustees are recruited from members of the public who have relevant skills, an interest in adoption and the work of the organisation as a Charity. The need for Trustees is also highlighted in the Agency’s Newsletter to current and past adopters. Prospective Trustees offer their Services for altruistic reasons.
The organisation’s Articles and Memorandum of Association specifies that up to ten Trustees may be appointed, the organisation now hasa full complement of trustees. The process for their appointment is to have an initial discussion with the Company Secretary and Chair of the Board of Trustees. Following this, they will be referred to the Council of Management who vote on their acceptance as Trustees. No one will be appointed as a Trustee until two personal references have been received and verified by the Agency and a satisfactory enhanced Disclosure and Barring Certificate has been seen. New Trustees details are forwarded to Companies House.
All Trustees are required by the organisation to sign a confidentiality agreement and adhere to the Trustees 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. Disclosure and Barring Certificates are renewed every 3 years.
At present the Agency does not have a written rotation 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 Full Trustee Board meeting.
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 Companies House.
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## YORKSHIRE ADOPTION AGENCY
## TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
The full Board of Trustees meets quarterly and is responsible for the strategic direction and policy of the Charity. At present the Council has ten members. The secretary Mrs S May, who has been delegated day to day management, attends meetings but has no voting rights. The executive group (Chair, Vice Chair and Treasurer) meet as required to provide guidance on urgent or complex matters. Three subgroups also provide additional levels of scrutiny and support. The finance group, chaired by the Treasurer scrutinises all financial matters. The communications group, chaired by the vice chair of the board supports all aspects of our communications strategy. The Improvement group, chaired by the Chair of the Bord scrutinises performance and provides a support and challenge role in service improvement.
There were no transactions with related parties, who comprise of the trustees and the company secretary other than as disclosed in the notes to the accounts and the commercial salary paid to the company secretary for her role as CEO of the agency.
## Auditor
In accordance with the company's articles, a resolution proposing that Holeys Limited be reappointed as auditor of the company will be put at an annual meeting.
## Disclosure of information to auditor
Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information. All Trustees have completed an annual declaration form confirming that no related party transactions have taken place other than the payments clearly outlined in the annual accounts.
The trustees’ report, including the strategic report, was approved by the Board of Trustees.
Mr RL Powell Trustee Dated: 31 July 2025
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## YORKSHIRE ADOPTION AGENCY
## STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025
The trustees, who are also the directors of Yorkshire Adoption Agency for the purpose of company law, are responsible for preparing the Trustees' Report 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 which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; 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 disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements 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 irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the Charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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## 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 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the 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, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
## In our opinion, the financial statements:
- give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## 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 Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Charity 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 concem 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 Charity’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 other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. 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. 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 course of 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 our audit:
- the information given in the trustees’ report for the financial year for which the financial statements are prepared, which includes the directors' report and the strategic report prepared for the purposes of company law, is consistent with the financial statements; and
- the strategic report and the directors’ report included within the trustees' report have been prepared in accordance with applicable legal requirements.
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## YORKSHIRE ADOPTION AGENCY
## INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF YORKSHIRE ADOPTION AGENCY
## Matters on which we are required to report by exception
In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report included within the trustees’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- - certain disclosures of trustees’ remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit.
## Responsibilities of trustees
As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the Charity for the purpose 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 Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concer 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.
## Auditor's 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 an auditor's report 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.
- The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
- * We identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the adoption agency sector;
- * We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, FRS 102, Charities SORP, data protection, anti-bribery, employment and National Minimum Standards and Regulations which are detailed at https:/Avww.minimumstandards.org/regulations.html;
- * We assessed the extent of compliance 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 to instances of non-compliance throughout the audit.
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## YORKSHIRE ADOPTION AGENCY
## INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF YORKSHIRE ADOPTION AGENCY
We assessed the susceptibility of the company’s financial statements to material misstatement, including 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 controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
- Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.
- We assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias and investigated the rationale behind significant or unusual transactions.
In response to the risk of ‘irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
- ° Agreeing financial statement disclosures to underlying supporting documentation;
- Reading the minutes of meetings of those charged with governance;
- Enquiring of management and those charged with governance as to actual and potential litigation and claims.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. 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 with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
A further description of our responsibilities is available on the Financial Reporting Council's website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
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 auditor's 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.
## Paul Stephenson (Senior Statutory Auditor)
For and on behalf of Holeys Limited, Statutory Auditor
Chartered Accountants Stuart House 15/17 North Park Road Harrogate North Yorkshire HG1 5PD 31 July 2025
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## YORKSHIRE ADOPTION AGENCY
## STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
## FOR THE YEAR ENDED 31 MARCH 2025
|||Unrestricted|Unrestricted|
|---|---|---|---|
|||funds|funds|
|||2025|2024|
||Notes|£|£|
|Income and endowments from:||||
|Donations and legacies|2|5,885|3,498|
|Charitable activities|3|810,955|854,288|
|Investments|4|24,630|23,612|
|Otherincome|5|5,000|5,000|
|Total income||846,470|886,398|
|Expenditure on:||||
|Charitable activities||||
|Adoption costs|6|614,849|655,949|
|Support costs|6|116,448|92,955|
|Administration costs|6|133,194|120,192|
|Goverance costs|6|62,505|55,733|
|Total charitable expenditure||926,996|924,829|
|Total expenditure||926,996|924,829|
|Net expenditureand movement infunds||(80,526)|(38,431)|
|Reconciliation offunds:||||
|Fund balances at 1 April 2024||1,590,443|1,628,874|
|Fundbalancesat31March2025||1,509,917|1,590,443|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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## YORKSHIRE ADOPTION AGENCY
## BALANCE SHEET
## AS AT 31 MARCH 2025
|eee|eee|eee|eee|eee|eee|eee|eee|
|---|---|---|---|---|---|---|---|
|||2025|||||2024|
||Notes|£|||£|£|£|
|Fixed assets||||||||
|Tangible assets|10||244,598||||198,912|
|Current assets||||||||
|Debtors|11|62,702||||174,624||
|Investments|12|500,000||||-||
|Cash atbankand in hand||820,928||||1,364,170||
||1,383,630|||||1,538,794||
|Creditors: amounts falling due within|13|||||||
|oneyear|(118,311)|||||(147,263)||
|Netcurrent assets|||1,265,319||||1,391,531|
|Total assets less current liabilities|||1,509,917||||1,590,443|
|Thefunds ofthe Charity||||||||
|Unrestrictedfunds|16||1,509,917||||1,590,443|
||||1,509,917||||1,590,443|
|The financial statementswere approved bythe trustees on 31||July2025||||||
|MrRLPowell[K Lae.RGiddens ,
Trustee
Trustee
OoC|||-
| ‘|-|/how|||
|Companyregistrationnumber01621813(EnglandandWales)|||\|||||
ee -12-
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## YORKSHIRE ADOPTION AGENCY
## STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025
**----- Start of picture text -----**
||||||||||
|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Notes|£|£|£|£|
|Cash|flows from|operating|activities|
|Cash|absorbed|by operations|18|(5,294)|(43,647)|
|Investing|activities|
|Purchase|of tangible|fixed|assets|(62,578)|(1,573)|
|Purchase|of|investments|(500,000)|-|
|Investment|income|received|24,630|23,612|
|Net|cash|(used|in)/generated|from|investing|
|activities|(537,948)|22,039|
|Financing|activities|
|Repayment|of bank|loans|-|(11,303)|
|Net|cash|used|in|financing|activities|-|(11,303)|
|Net decrease|in|cash|and|cash|equivalents|(543,242)|(32,911)|
|Cash|and|cash|equivalents|at|beginning|of year|1,364,170|1,397,081|
|Cash|and|cash|equivalents|at|end|of year|820,928|1,364,170|
**----- End of picture text -----**
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## YORKSHIRE ADOPTION AGENCY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## ee
## 1 Accounting policies
## Charity information
Yorkshire Adoption Agency is a private company limited by guarantee incorporated in England and Wales. The registered office is Loversall Court, Clayfields, Tickhill Road, Balby, Doncaster, South Yorkshire, DN4 8QG.
- 1.1 Accounting convention
The financial statements have been prepared in accordance with the Charity's memorandum and articles of association, the Companies Act 2006 and “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)". The Charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency 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 have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
- 1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial 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 specific conditions by donors or grantors as to how they may be 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 legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
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## YORKSHIRE ADOPTION AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
- 1 Accounting policies
## (Continued)
- 1.5 Resources expended
- Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly 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 between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
All expenditure is recognised on the accruals basis and resources expended are allocated to a particular activity where the costs relate directly to that activity. 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 initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised 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|2% Straight Line|
|---|---|---|
|Fixtures,|fittingsandequipment|15%& 25%ReducingBalance|
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the Charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
## 1.7 Impairment of fixed assets
At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
-15-
‘
## YORKSHIRE ADOPTION AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
## ee 1 Accounting policies (Continued)
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/ (expenditure for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried in at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
## 1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments 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 Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary 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 initially at transaction price and subsequently measured at amortised cost using the effective interest method.
-16-
## YORKSHIRE ADOPTION AGENCY
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
- 1 Accounting policies
## (Continued)
## Derecognition of financial liabilities
Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.
## 1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## 1.11 Retirement benefits
The Charity operates a defined contributions pension scheme. Contributions are charged in the accounts as they become payable in accordance with the rules of the scheme.
## 1.12 Current asset investments
- Current asset investments are investments which the charity holds for resale or pending their sale and cash or cash equivalents with a maturity date of less than one year. These are initially measured at cost and are subsequently re-measured at their fair value through profit and loss except where they qualify as basic financial instruments.
## 2 Income from donations and legacies
||||Unrestricted|||Unrestricted|
|---|---|---|---|---|---|
||||funds||funds|
||||2025||2024|
||||£||£|
|Donations|and|gifts|5,885||3,498|
- 3 Income from charitable activities
||Unrestricted|Unrestricted|
|---|---|---|
||funds|funds|
||2025|2024|
||£|£|
|Inter agencyfees|757,764|797,133|
|Inter countryfees|45,749|43,535|
|Otherfees|7,442|13,620|
||810,955-|854,288|
-17-
## YORKSHIRE ADOPTION AGENCY
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
## ee
4 Income from investments
,
**----- Start of picture text -----**
|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Unrestricted|
|funds|funds|
|2025|2024|
|£|£|
|Interest|receivable|24,630|23,612|
|5|Other|income|
|2025|2024|
|£|£|
|Employment|allowance|5,000|5,000|
|6|Charitable|activities|
|Adoption|SupportAdmin|costs|Governance|Total|2024|
|costs|costs|costs|
|£|£|£|£|£|£|
|Staff|costs|593,758|-|125,954|-|719,712|739,972|
|Depreciation|and|
|impairment|-|16,892|-|-|16,892|9,953|
|Other|charitable|
|expenditure|21,091|99,556|7,240|62,505|190,392|174,904|
|614,849|116,448|133,194|62,505|926,996|924,829|
|614,849|116,448|133,194|62,505|926,996|924,829|
|Analysis|by fund|
|Unrestricted|funds|614,849|116,448|133,194|62,505|926,996|924,829|
**----- End of picture text -----**
## 6 Charitable activities
Governance costs includes payments to the auditors of £8,000 (2024- £7,500) for audit fees and £18,678 (2024- £12,716) for other services.
Supports costs includes interest payable on a bank loan of nil (2024 - £379)
**----- Start of picture text -----**
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|7|Net|movement|in|funds|2025|2024|
|£|£|
|The|net|movement|in|funds|is|stated|after|charging/(crediting):|
|Fees|payable|for the|audit|of the|charity's|financial|statements|8,000|7,500|
|Depreciation|of owned|tangible|fixed|assets|14,551|9,953|
**----- End of picture text -----**
-18-
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
## YORKSHIRE ADOPTION AGENCY
## 8 Employees
The average monthly number of employees during the year was:
|||2025|2024|
|---|---|---|---|
|||Number|Number|
||Staff in direct support of charitable activities|15|17|
||Administrative staff|5|4|
||Total|20|21|
||Employment costs|2025|2024|
|||£|£|
||Wages and salaries|589,637|641,366|
||Social security costs|58,716|60,340|
||Other pension costs|71,359|38,266|
|||719,712|739,972|
||The number of employees whose annual remuneration was £60,000 or more|||
||were:|||
|||2025|2024|
|||Number|Number|
||£60,001 - £70,000|1|-|
|9|Taxation|||
The company is exempt from taxation on its charitable activities.
-19-
## YORKSHIRE ADOPTION AGENCY
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
eS
## 10 Tangible fixed assets
**----- Start of picture text -----**
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Freehold|land|Fixtures,|Total|
|and|buildings _|fittings|and|
|equipment|
|£|£|£|
|Cost|
|At|1|April|2024|222,576|94,099|316,675|
|Additions|29,086|33,492|62,578|
|Disposals|-|(23,030)|(23,030)|
|At 31|March|2025|251,662|104,561|356,223|
|Depreciation|and|impairment|
|At|1|April|2024|46,519|71,244|117,763|
|Depreciation|charged|in|the|year|5,033|9,518|14,551|
|Eliminated|in|respect|of disposals|-|(20,689)|(20,689)|
|At 31|March|2025|51,552|60,073|111,625|
|Carrying|amount|
|At|31|March|2025|200,110|44,488|244,598|
|At 31|March|2024|176,057|22,855|198,912|
|11.|Debtors|
|2025|2024|
|Amounts|falling|due|within|one|year:|£|£|
|Trade|debtors|44,995|161,283|
|Prepayments|and|accrued|income|17,707|13,341|
|62,702|174,624|
|12|Current|asset|investments|
|2025|2024|
|£|£|
|Unlisted|investments|500,000|-|
|The|unlisted|investments|represent the|amount|held|in|the|fixed|term|deposit.|
**----- End of picture text -----**
-20-
## YORKSHIRE ADOPTION AGENCY
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
## 13 Creditors: amounts falling due within one year
## 14
**----- Start of picture text -----**
|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Notes|£|£|
|Other taxation|and|social|security|15,669|14,224|
|Deferred|income|15|76,062|101,389|
|Trade|creditors|2,129|8,531|
|Other|creditors|90|714|
|Accruals|24,361|22,405|
|118,311|147,263|
|Retirement|benefit|schemes|
|2025|2024|
|Defined|contribution|schemes|£|£|
|Charge|to|profit|or|loss|in|respect|of defined|contribution|schemes|71,359|38,266|
**----- End of picture text -----**
The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.
Included in the above is £6,034 (2024: £5,405) in respect of pension commitments included in the balance sheet.
## 15 Deferred income
**----- Start of picture text -----**
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Other|deferred|income|76,062|101,389|
|Deferred|income|is|included|in|the|financial|statements|as|follows:|
|2025|2024|
|£|£|
|Deferred|income|is|included|within:|
|Current|liabilities|76,062|101,389|
|Movements|in|the|year:|
|Deferred|income|at|1|April|2024|101,389|77,528|
|Released|from|previous|periods|(101,389)|(77,528)|
|Resources|deferred|in|the|year|76,062|101,389|
|Deferred|income|at|31|March|2025|76,062|101,389|
**----- End of picture text -----**
One third of the adoption fees is deferred for a period of 12 months or until the adoption order is granted.
-21-
## YORKSHIRE ADOPTION AGENCY
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
## Sees
## 16 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
**----- Start of picture text -----**
||||||||||
|---|---|---|---|---|---|---|---|---|
|At|1|April|Incoming|Resources|At|31|March|
|2024|resources|expended|2025|
|£|£|£|£|
|General|funds|1,590,443|846,470|(926,996)|1,509,917|
|Previous|year:|At|1|April|Incoming|Resources|At31|March|
|2023|resources|expended|2024|
|£|£|£|£|
|General|funds|1,628,874|886,398|(924,829)|1,590,443|
**----- End of picture text -----**
## 17 Related party transactions
During the year Dr. Grimwood, a Trustee, was paid fees of £10,500 (2024: £1 0,500) for medical advisory services to the Charity and travel expenses of £728 were reimbursed to four other Trustees.
**----- Start of picture text -----**
||||||||||
|---|---|---|---|---|---|---|---|---|
|18|Cash|absorbed|by|operations|2025|2024|
|£|£|
|Deficit for the year|(80,526)|(38,431)|
|Adjustments|for:|
|Investment|income|recognised|in|statement|of financial|activities|(24,630)|(23,612)|
|Loss|on|disposal|of tangible|fixed|assets|2,341|-|
|Depreciation|and|impairment|of tangible|fixed|assets|14,551|9,953|
|Movements|in|working|capital:|
|Decrease/(increase)|in|debtors|111,922|(25,839)|
|(Decrease)/increase|in|creditors|(3,625)|10,421|
|(Decrease)/increase|in|deferred|income|(25,327)|23,861|
|Cash|absorbed|by operations|(5,294)|(43,647)|
**----- End of picture text -----**
- 19 Analysis of changes in net funds
The Charity had no material debt during the year.
-22-