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2021-03-31-accounts

THE YOUTH ASSOCIATION

FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2021

Company registration number: 02154503 Charity number: 519883

THE YOUTH ASSOCIATION

CONTENTS

Pages
Company information 1
Report of the Trustees 2-12
Independent examiners’ report to the trustees 13
Statement of fnancial activities 14
Balance sheet 15
Notes to the fnancial statements 16-23
Detailed Statement of Financial Activities 24

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THE YOUTH ASSOCIATION

Company information

Registered Company number 02154503 (England and Wales)

Registered Charity number 519883

Registered office 12 South Parade Wakefield West Yorkshire WF1 1LR

Trustees

M A Jones * H M F Jones * D Tolfrey S Hagan A Gill (resigned 11th March 2021) A Alker K Sheard C Allcock (appointed 11th March 2021)

Accountants and Independent Examiner

Wheawill & Sudworth Limited Chartered Accountants 35 Westgate Huddersfield HD1 1PA

Bankers

HSBC Bank PLC 33 Park Row Leeds West Yorkshire LS1 1LD

Solicitors

Henry Hyams & Co Oxford House Oxford Row Leeds LS1 3BE

Chief Executive Officer

A Clow

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THE YOUTH ASSOCIATION

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2021

The Trustees present their annual report and audited financial statements for the year ended 31 March 2021.

The reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice “Accounting and Reporting by Charities” revised in 2005.

Structure, Governance and Management

The Company is limited by guarantee and is governed by its Memorandum and Articles of Association. It is a Registered Charity, number 519883.

The Directors of the Company are listed on page 1 and are also members of the Board of Trustees. The Trustees are usually elected by the members of the Company, although some may be co-opted to meet particular requirements. There are two classes of Trustees; the first is made up of Trustees under 25 years of age who have been beneficiaries of The Association in the past (who may serve for a maximum of 4 years) and Trustees over the age of 25 years (who may serve for a maximum of 3 years and seek an optional further 3 years extension to their trusteeship to a maximum of 6 years in total).

The Trustees usually meet three monthly and no fewer than three times a year. They consider and agree a business plan and budget. Performance against them is considered at Trustees meetings, whereas operational performance is reviewed monthly. Detailed scrutiny of particular aspects of the Association’s performance is wholly devolved to Board sub-committees, viz finance and human resources. These systems of internal control are designed to ensure that the Board of Trustees (i) is completely engaged at a strategic level, (ii) is aware of the risks that the Company may face and (iii) is provided with reasonable, but not absolute, assurances against material misstatement or loss.

Risk Review

The Trustee Board has conducted its own review of the major risks to which the Charity is exposed and systems have been established to mitigate those risks. External risks to funding have led to the development of a strategic plan which will allow for the diversification of funding and activities. Internal risks are minimised by the implementation of procedures or authorisation of all transactions and projects to ensure consistent quality of delivery for all operational aspects of the charitable company. These procedures are annually reviewed to ensure that they still meet the needs of the Charity. Additionally, the Trustee Board have developed a risk analysis tool for the assessment of future ventures and review all risks (in terms of probability and potential impact) on an ongoing basis. This tool is used in conjunction with the Association’s risk register to maintain a ‛live’ record of actions taken to control the organisation’s significant risks.

The Board has created a Sub Group of its members, to which it delegates the day-today control of financial activity and operational risks. The Sub Group meets monthly, keeps minutes and reports to the Board. At each meeting the Sub Group receives full management accounts, including cash flow forecasts, income and expenditure

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accounts, forecast profit and loss accounts and a balance sheet. The Sub Group authorises and reviews all of the Association’s protocols and procedures, which control every aspect of the processes surrounding income and contracting, expenditure and purchasing, payroll, bank and tax reconciliation and financial reporting. All cheques and mandated expenditure require the signature of two out of four authorised signatories, at least one of which must be a member of the Board of Trustees.

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THE YOUTH ASSOCIATION

REPORT OF THE TRUSTEES (continued)

YEAR ENDED 31 MARCH 2021

Objectives and Activities

The principal activities of The Youth Association during the year continued to be to promote schemes for young people that encourage their potential and develop their physical, mental, economic and emotional well being. Our activities are open to all but focused on the needs and aspirations of young people living in some of poorest communities in Yorkshire. The trustees consider that through this work the charity is creating substantial public benefit through the practical support, educational activities and active citizenship it encourages amongst young people, engaging their families and the wider communities in which they live.

Ever since our founding in 1904, it has been the Association’s mission to grow Yorkshire’s future.

We do this by helping young people in Yorkshire to;

Our aims are always to;

We have published a detailed statement of our principles and our definition of good youth work, and this is also available to download from our website: (www.youthassociation.org)

Achievements and Performance

Despite the significant threat of the pandemic and its lockdowns, we have managed to thrive and grow our work and reputation. Pleasingly, as one of the few organisations remaining fully operational online (returning to face-to-face work as soon as we were legally able), we have become a ‘go to’ outlet for several local authorities and funders seeking to support young people through Covid. Additionally, we have received unprecedented levels of philanthropic donations from corporate and charitable sources, unsought and based entirely on our reputation. For the sixth year running, we have managed to develop our staff and take on new workers while managing to balance our income and expenditure and maintain a healthy balance sheet. The Association has continued to deliver outputs and outcomes that remain qualitatively of the highest standards and are still delivered primarily with some of the most disadvantaged young people in Yorkshire. We remain resolute in our strategy to seek only funding and resources that are aligned with our values and

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mission; we continue to pursue a future built on our core values and we are pleased to report that the focus on our unique approach and high quality products which meet the needs and aspirations of young people continues to bear fruit. Our continuing long-term stable outlook bear out our optimism and belief in the power of good youth work.

The Trustees are proud of the work of our talented and committed staff team who have shown dedication, flexibility and skill in delivering such a variety of work with young people in many different communities. The Board are grateful for the support provided by students and volunteers, as well as the hundreds of young people who give their time to support their peers. Together they make our values and mission a reality for young people’s lives.

THE YOUTH ASSOCIATION

REPORT OF THE TRUSTEES (continued)

YEAR ENDED 31 MARCH 2021

Throughout the year, we have continued successfully to operate a range of innovative projects in West and South Yorkshire, that play an important part in the lives of many hundreds of often vulnerable children and young people. Last year, we reported our planned intention to achieve a number of specific milestones and targets. Below, we have listed our evaluative report of those planned outcomes:

Barnsley Detached (Children in Need, BMBC and Yorkshire Sport): Building on 14 years of concerted detached work that has covered almost every part of the Barnsley borough, we have been funded by BBC Children in Need to work with Roma and recently-arrived young people across the town, and by Barnsley Council and Yorkshire Sport to work in the central district. Our detached work has engaged 320 individual young people and organized a series of community events and school holiday activities. Music and sport have continued to be a significant element of our work and young people have developed a new focus on mental health and wellbeing, especially in light of the challenges of Covid. We were pleased to be able to help a group of local LGBTQ+ young people to form and develop a strong presence in the central area of Barnsley.

Leeds Detached: During the last 6 years we have steadily been growing our detached work in East Leeds. With the financial support of Clarion Housing, Leeds Community Foundation, Leeds City Council and West Yorkshire Violence Reduction Unit, we have been able to deliver 5 detached sessions per week in Sutton Park, Halton Moor, Burmantofts, Richmond Hill, East End Park, and the Nowells and Belbrookes areas of Harehills. Working closely with partners, we have encouraged and supported a team of young community ambassadors who have led several community events this year. The Community Action Project young ambassadors in Leeds have been an inspiration in their community and have led a community consultation on sport and support services needed in their area, as well as organising some food distribution to those in need. Our work on violence reduction has made strong progress, with large numbers of young people learning more about the risks of carrying knives, exploring their identities and feelings through positive drill music. As well as helping families to gain access

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to food parcels throughout lockdowns, our staff have also created and distributed thousands of printed activity and support packs to young people through our work and network partners.

KFC Foundation: For a third and final year, we were supported by KFC Foundation as their Yorkshire and Humber regional charity partner. Their support has funded innovations in our street-based work in Leeds.

Youth Work Training (Wakefield College and the national youth work bursary: This was our second year of training youth work students in the community at scale. Training others and equipping them to deliver effective youth engagement and activity is an important route through which TYA can secure our mission and embed strong youth work values in the workforce of the future. Young people in year 12 at Wakefield College were supported to complete a level 2 certificate and a level 3 diploma in youth work and adults were trained online at levels ranging from the level 2 award to the level 3 diploma. In all, we trained 75 youth work students and provided placements for 6 youth work students on university courses.

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THE YOUTH ASSOCIATION

REPORT OF THE TRUSTEES (continued)

YEAR ENDED 31 MARCH 2021

Tudor Trust : Across Doncaster, Leeds and Bradford our aim is to establish a growing culture of ambition, resilience and attainment among young Roma people, underpinned by improved aspirations and increased social inclusion. We are working hard towards these ambitions but this is highly dependent on resources to sustain our Roma-focused work. Our projects are often funded by relatively small grants, paying largely for front-line delivery. While such funds are essential, we have found ourselves in a position where the sustainability of the work is at risk and each project operates as a silo with little integration between them. The Tudor Trust is providing a huge boost to our work by helping us to solve the above issues. Their grant contributes towards the costs of our Project Coordinator and some management overheads, allowing us to generate consistent development across all three Roma-focused projects and helping to sustain the work in the longer term.

Youth Endowment Fund: The Youth Endowment fund enabled us to take our pilot StreetSafe project, developed in 2019/20, and roll it out across Leeds, Bradford and Doncaster in areas of high need. StreetSafe provides wrap-around support for young people at street level – a setting where parents, schools and most other services have little reach. The YEF has allowed our StreetSafe teams to engage young people at streetlevel, running interactive street-based workshops on topics such as toxic masculinity, drugs awareness, knife crime awareness and CPR training. The funding has provided over 200 youth work sessions across three areas that have been attended over 2,000 times by 566 young people.

TNLCF Covid grant: The National Lottery Community Fund enabled us to continue working in the communities we were supporting prepandemic, helping us to reshape our work to meet the fast-changing Covid-19 response needs. The Covid response grant paid for much needed core costs and enabled us to take members of the youth work team off furlough. The grant helped us to reduce deteriorating mental health and loneliness among young people, inspire young people to broaden their ambitions and increase access to reliable Covid-19-related guidance and information.

The Trustees are proud of the depth and focus of our work, combined with the high quality standards achieved. Overall, the Association worked with 5,341 named young people across our range of programmes and activities. The feedback that we have received from young people and partners bears testimony to the high regard in which the quality and integrity of our work is held. Our website continues to be an excellent showcase of our impact on the lives of young people and their communities and receives widespread praise from funders and partners as an example of how impact can be reported effectively. We continued to provide accredited training through ABC, and increasingly through our own digital badge scheme and StreetSmart programme.

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These are just a few indicators of our reach and success in the last year. We have also worked with young people to create and develop a system of quality assurance and measurement and it is now routinely used to monitor all of our face-to-face work.

This year we continued to implement our strategy to develop innovative and transformational services based on our quality-driven ethos of good youth work, to raise the self-awareness, self-esteem, skills and aspirations of young people. Our offer continues to grow and attract investment and funding. In line with our strategy we pursued the following priorities.

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THE YOUTH ASSOCIATION

REPORT OF THE TRUSTEES (continued)

YEAR ENDED 31 MARCH 2021

Service development priorities

  1. We expanded our youth work training offer in the community, with 40 learners being supported across the region. We have restricted our in-college youth work training of younger people, which has proved to be unsustainable.

  2. We have sustained our detached work in West and South Yorkshire and consolidated it by attracting enhanced funding to make a greater impact in the areas of greatest need.

  3. We developed an online platform to support all of our youth work training and enhance learner experience and efficiencies.

  4. We have embraced much of the online meeting and group work innovations that we learned in the lockdown and these are now routine elements of our work, offering ongoing benefits and cost savings for the future.

Staffing and Trustee Board priorities

  1. We increased our staffing capacity, student placements and volunteering by the equivalent of 2.5 full-full time workers.

  2. We recruited two new Trustees in the over-25 class of trustee membership and we recruited a new cohort of young Ambassadors, from whom will be elected two new Trustees this year.

PR (public relations), marketing and financial priorities

  1. We continued to promote brand-awareness of TYA through social media, by young people to young people.

  2. We maintained our website and social media platforms and showcased more positive impact of our work and the efficacy of our principles and methods.

  3. We continued to raise awareness of our core mission, values and services.

  4. We made a moderate financial surplus, despite the impact of the COVID-19 pandemic.

Financial Review

In what could have been a difficult year, we are pleased to report that we grew the level and range of our income and achieved a moderate surplus. We hoped to maintain and diversify our income base this year and we have done so. We have received an unprecedented level of unsought donations from philanthropists to develop our work too. The Trustees are confident that our managed cost base and new and emerging funding streams will continue to provide financial stability and sustainability for the future. The full impact of the COVID-19 pandemic remains hard to predict, but we will aim to return at least a break-even balance in 2021-22, while implementing the new strategy we have developed this year. Overall, our income increased by 15.1% (£55,454) while our expenditure increased by 9.7% (£35,944).

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THE YOUTH ASSOCIATION

REPORT OF THE TRUSTEES (continued)

YEAR ENDED 31 MARCH 2021

Reserves Policy

The Association carries out a variety of long and short term projects. The Trustee Board have examined the requirements of free reserves which are those unrestricted funds not invested in fixed assets, designated for specific purposes or otherwise committed. The Board considers that such free reserves should be equal to the sum necessary to suspend or terminate the Association’s activities over a period of 3 months, which equates to £107,507 in general funds; this figure has been increased since last year to reflect the recent increases in staffing and operations. The Board has decided to designate a Reserves and Development Fund that will include both general reserves and other free general funds that will be used to develop the Association’s work in line with our strategic mission. At the end of 2020-21, the value of the Reserves and Development Fund was £177,411 an increase of £41,412 from last year. The Board continues to oversee an ongoing and managed process of cost control in all projects and administrative support functions of the Association, which should provide a platform for stability in the medium-term and the growth of development funds in future years.

Plans for Future Periods

In the spring of 2021, we developed our latest organisational strategy, designed to steer us through the next 3 years. In summary we are continuing to move in the direction of travel that we started almost ten years ago, because it’s still working for us and the young people we serve. More than that, we are really seeing the investment we have already made in our planning starting to pay off in terms of the quality of our work and the growth in our resources.

Our mission is still relevant, because our young people and funding partners tell us so. Despite being over 100 years old at its core, our mission is probably more relevant and ‘current’ than it’s ever been. The pandemic has been a strange time that threatens to cast a long shadow into the future of many young people. In all this turbulence, we know that there will be challenges to youth work resources from a new austerity and challenges to youth work practice from the legacy of social distancing, but we also know that there will be new opportunities for good youth work to establish itself as a long-term part of the solution to the issues Covid-19 has raised. We aim to position ourselves to be leaders in finding and establishing those youth work solutions.

We intend to make the next few years a period of real investment in the skills of our team and in our organisational learning as to ‘what works, what matters and what’s sustainable?’ Building on the new planning and personal development models we have already created, we believe that a renewed focus on theories of change, practice-lead innovation and proving impact in changing the things that young people tell us matter the most, will be the best platform for creating scalable youth work programmes for the future.

Reputation based on the quality of what we do remains our best marketing tool. We remain committed to sharing our learning, our practice and its impact as the best

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way to reinforce our credibility as leaders in our field, as well as the power of good youth work.

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THE YOUTH ASSOCIATION

REPORT OF THE TRUSTEES (continued)

YEAR ENDED 31 MARCH 2021

Our programme development priorities for 2021-4 and the year ahead

Expansion of our detached work

Detached youth work is our primary method and our ability to deliver at street-based level on issues that are not normally tackled successfully is our key USP.

We are convinced that making good on our commitment to develop outstanding programmes and youth work curricula that impact on the most pressing needs felt and voiced by young people we are already working with, will prove to be the best platform for expansion to other locations in the longer-term. Our priority this time will be to deepen our detached work in existing patches and locations and to build a controlled expansion around those areas by joining neighbouring work and filling youth work delivery gaps around where we already operate.

This year we will look to consolidating our work in Leeds by joining together the neighbourhoods we already have a presence in to develop a more cohesive offer for east Leeds. We will aim to sustain our work in Barnsley central and pave the way for an expansion to other parts of the borough.

StreetSafe

Using detached work to address knife crime and street violence has been a major area of learning and development for us in the last two years. While we have learned a lot during our early innovations of StreetSafe, there is still much more to do. Funding has poured into our work on this issue and we are keen to repay our existing funders with meaningful and lasting impact. A thoughtful and careful establishment of StreetSafe now as a programme and brand will reap rewards in future years.

This year we will curate all of the activities we have developed over the last two years into a defined StreetSafe programme, ready to be trialled in other areas.

Good mental health through good youth work

Talent Match gave us a real opportunity to start to learn what can make a difference when we are working with young people whose primary barriers to progression is poor mental health. We learned a lot, but now we have a funded opportunity, in partnership with the NHS, to really test our theories and create a programme of activities and support that could be a game-changer in terms of the role youth work can play in primary mental health care. We will be investing in expert training to make sure all our staff are mental health first aiders and working closely with partners to build a working coalition of likeminded specialists to support and strengthen our offer.

This year we will experiment with our methods as part of the Selph pilot in Wakefield with a view to growing this aspect of our work in 2022.

StreetSmart

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StreetSmart is our programme of linked and structured activities that enable young people to gain rigorous but informal accreditation of their ‘learning through doing’ with us. Although informal accreditation is not a current priority for funders, it does add structure to much of our work and help us to train and develop our own staff in new types of group work. It also enhances all of the funding bids we make where StreetSmart is an element.

THE YOUTH ASSOCIATION

REPORT OF THE TRUSTEES (continued)

YEAR ENDED 31 MARCH 2021

This year we will refine our StreetSmart informal accreditation model into a simple and coherent method of recognising young people’s achievement in all of our work, with the intention of introducing its value and merits to local colleges and employers in 2022.

Co-production and involvement

We have a long and strong tradition in this field of work and it is increasingly becoming a mainstream priority for large scale grant funders who see ‘people in the lead’ and participant voice as key elements of any authentic person-centred project. We will look to establish co-production practices at the core of all our work, as well as seeking funding to act as co-production and involvement champions and enablers where possible. Co-production is a key factor in enabling us to create meaningful challenge and personal growth for young people. It is also written into our own constitution as an organisation.

This year we will seek funding to develop a programme of youth voice that encompasses all of the areas in which we work and that enhances our work with Ambassadors.

Food distribution

Making sure people are fed has been a priority for us for some years; we discovered that hungry young people couldn’t concentrate on their work with us and their food poverty was an immediate barrier to their involvement. Over time, we have received more and more resources to help with this aspect of our work and the need for it doesn’t show any signs of abating. Food distribution per se is not a part of our mission, but as a method of youth work-based social action, (where young volunteers are in the lead of organising and distributing food), it is a real opportunity. It also helps to establish us as a trusted partner in the communities where we operate.

This year we aim to make healthy holidays food distribution a social action project involving young people as volunteers and decision-makers.

Partnership development and bid leadership

Recent years have seen us do well at attracting multi-year grant funding to roll out our work. We will carry on constructing bids for just TYA and we will train more of our team to be able to play a constructive part in such bid writing. Our analysis has shown that strategically more impactful resources could be made available to our work through joining and (where advantageous and advisable) leading larger-scale partnership bids for funds. We would only consider leading a partnership bid where the main or fundamental competence is the type of youth work we deliver.

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This year we will aim to spearhead the development of a new youth work partnership in the voluntary sector in Barnsley and to facilitate coordinated bidding for funds.

Youth work apprenticeships

The government is set to focus much of its skills agenda in terms of youth work on its chosen apprenticeship model. We know that engaging with the apprenticeship funding regimes as a training provider brings a level of complexity that is both hard to master and has the potential to cost much more in lost opportunity than it would bring to TYA. We will continue to deliver our existing training courses, funded by the bursary and by individuals and employers, and only where that training is substantively online and assessed at distance. If the apprenticeship comes to replace the bursary, we will only become trainers to the scheme if we can recruit specialist trainers and buy-in management support in the context of a business plan that would essentially represent a stand-alone operation meeting its own costs.

THE YOUTH ASSOCIATION

REPORT OF THE TRUSTEES (continued)

YEAR ENDED 31 MARCH 2021

We have no intention to develop any involvement in apprenticeships this year, preferring to see the outcome of changes to the local skills agenda expected in 2022.

Roma focused work

We are rightly proud of our achievements in recent years of gaining the trust of the Roma community and developing youth work with young Roma people. We will continue to support the Roma community whenever they live in communities and neighbourhoods that are the focus of our work; we may even prioritise areas that include significant numbers of Roma residents, precisely because of our prior learning of how best to serve their needs. We do not want to be seen as profiting from our relationship with Roma communities, so we will no longer be looking to create programmes that only seek to support Roma people as the primary reason for our involvement.

This year we will consolidate our existing work in Doncaster and Bradford with Roma young people.

Our organisational development priorities for 2021-4 and the year ahead

Staff training and development

Much of our strategic intent will be aimed at investing in our people. Greater productivity from all staff based on a clearer understanding of our planning methodology, our theories of change and logic models, a deeper grasp of youth work theory, well-constructed and tested youth work curricula and the confidence to selfdirect and lead programmes and projects, will all be key to our success in growing our impact with young people. These things take time, effort and resources and can’t be delivered piecemeal. We have created a new Portfolio of Excellence personal development programme aimed at front-line youth work staff and based on our own youth work DNA planning model; with the full agreement of colleagues, we have attached our Portfolio of Excellence to enhanced salary scales.

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This year we will be supporting colleagues to take a lead in the oversight and development of curriculum areas and specialities and rolling-out relevant training to others in the team. Where we have identified specific training needs, such as mental health awareness, we will be buying in the best training we can find as costeffectively as possible. We will expect to see all colleagues submitting evidence to our Portfolio of Excellence development scheme.

Board recruitment

All but two of our long-standing trustees are scheduled to stand down in rotation over the next three years, as their terms come to an end. Our amazing Chair, Maggie Jones, will be one of the retiring trustees too.

This year, we will be supporting a smooth handover to the existing Vice-chair, Clare Alcock and we aim to bring in at least two new trustees, including a new Treasurer. Our aim will be to recruit a further two trustees per year until 2024; staggered recruitment will help cushion the impact of term-end standing down in the future.

Ambassador trustees

Our constitution requires two eligible young people from our Ambassador group to be elected as young trustees to the Board each year. The pandemic has meant this was a challenge in 2020, so we will schedule plenty of training and support activities each month, on a rolling programme, to maintain a strong presence of young service users on our trustee Board.

THE YOUTH ASSOCIATION

REPORT OF THE TRUSTEES (continued)

YEAR ENDED 31 MARCH 2021

This year we aim to recruit a new cohort of Ambassadors and have trustee election in the first quarter of 2022.

Succession of leadership planning

In 2024, our CEO since 1999, Andy Clow, will be retiring from his role. As part of our succession strategy the current Operations Director, Dmitry Fedotov, has been selected as his successor and Andy and Dmitry will continue to follow a managed process of experience-based mentoring and development to ensure the handover of leadership is as seamless as possible.

This year we will continue to implement a planned programme of mentoring and training in line with our 3-year handover profile.

Middle management capacity

As Dmitry moves up, there will be a vacuum in terms of support for the role he currently provides. Stepping up while maintaining much of his existing role is not tenable and we will be looking to encourage our own talent to step forward and take on some of that challenge. Like our Portfolio of Excellence, we will be creating a first and second level management training pathway for staff that have achieved the portfolio. While external recruitment of a new Operations Director is always an option, growing our own is always our first choice preference to maintain our strong organisational culture.

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This year we will identify the specific skill gaps and middle management roles we need to fill in the medium-term and assess the capacities, potential and ambitions of our youth work staff to meet them, along with the specific development and support they need to get there.

Trustees’ Responsibilities for the Financial Statements

Company and charity law require the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs and financial activities of the Charity for that period. In preparing those financial statements the Trustees are required to:

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

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THE YOUTH ASSOCIATION

REPORT OF THE TRUSTEES (continued)

YEAR ENDED 31 MARCH 2021

Statement as to Disclosure of Information to Independent Examiner

So far as each of the Trustees at the date of this report is aware:

Independent examiner

The independent examiner, Wheawill & Sudworth Limited, will be considered for reappointment at the forthcoming meeting of the Board of Trustees in March 2022.

Approval

The report of the members of the Board of Trustees was approved on 9 September 2021 and signed on their behalf by:

………………………………..

M Jones Chair

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INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF THE YOUTH ASSOCIATION

FOR THE YEAR ENDED 31 MARCH 2021

I report on the accounts of the company for the year ended 31 March 2021 which are set out on pages 12 to 22.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

have not been met; or

D M Butterworth

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Wheawill & Sudworth Limited Chartered Accountants 35 Westgate Huddersfield HD1 1PA 9 September 2021

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THE YOUTH ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2021

Unrestricted Unrestricted
General Designat Restricte Total Total
ed d
Funds Funds Funds Funds Funds
Note 2021 2021 2021 2021 2020
s
£ £ £ £ £
INCOMING RESOURCES
Incoming resources from generated funds
Voluntary income 2 35,000 - - 35,000 26,895
Incoming resources from
charitable activities 3
Charitable activities 388,391 - - 388,391 341,042
────── ────── ────── ────── ──────
Total incoming resources 423,391 - - 423,391 367,937
────── ────── ────── ────── ──────
RESOURCES EXPENDED
Charitable activities 4
Support services 109,866 3,533 - 113,399 104,402
Youth activities 287,004 1,417 - 288,421 261,385
Administration and 127 - - 127 156
fundraising
Governance costs 5 1,980 - - 1,980 2,040
────── ────── ────── ────── ──────
Total resources expended 398,977 4,950 - 403,927 367,983
────── ────── ────── ────── ──────
Other operating income
JRS claims 17,222 - - 17,222 -
────── ────── ────── ────── ──────
NET INCOMING/
(OUTGOING)
RESOURCES 6 41,636 (4,950) - 36,686 (46)
RECONCILIATION OF
FUNDS
Total funds brought 217,973 215,074 - 433,047 433,093
forward
────── ────── ────── ────── ──────
TOTAL FUNDS CARRIED
FORWARD 259,609 210,124 - 469,733 433,047
══════ ══════ ══════ ══════ ══════

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THE YOUTH ASSOCIATION

BALANCE SHEET

AS AT 31 MARCH 2021

S AT 31 MARCH 2021
Unrestricted
General Designat Restricte Total Total
ed d
Funds Funds Funds Funds Funds
Note 2021 2021 2021 2021 2020
s
£ £ £ £ £
FIXED ASSETS
Tangible assets 10 82,197 210,124 - 292,321 297,047
Investments 11 1 - - 1 1
────── ────── ────── ────── ──────
82,198 210,124 - 292,322 297,048
────── ────── ────── ────── ──────
CURRENT ASSETS
Debtors: amounts falling
due within one year 12 65,652 - - 65,652 53,749
Cash at bank and in hand 190,132 - - 190,132 111,902
────── ────── ────── ────── ──────
255,784 - - 255,784 165,651
CREDITORS
Amounts falling due within
one year 13 (78,373) - - (78,373) (29,652)
────── ────── ────── ────── ──────
NET CURRENT ASSETS 177,411 - - 177,411 135,999
────── ────── ────── ────── ──────
NET ASSETS 259,609 210,124 - 469,733 433,047
══════ ══════ ══════ ══════ ══════
FUNDS 14
Unrestricted funds 469,733 433,047
Restricted funds - -
────── ──────
TOTAL FUNDS 469,733 433,047
══════ ══════

For the year ended 31 March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and with the Financial Reporting Standard for Smaller Entities (effective January 2015).

The financial statements were approved by the Board of Trustees on 9 September 2021 and were signed on its behalf by:

………………………………….

22

M A Jones Director

Company registration number: 02154503

23

THE YOUTH ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

1 Accounting policies

General information and basis of preparation

The charitable company constitutes a public benefit entity as defined by FRS102. The financial statements have been prepared in accordance with 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) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015.

The financial statements are prepared on a going concern basis under the historical cost convention.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

The charity adopted SORP (FRS102) in the period ended 31 March 2016. No transitional adjustments were required resulting from this and there were no consequential changes in accounting policies.

Consolidation

In the opinion of the Trustees, the company and its subsidiary undertaking comprise a small group. The company has therefore taken advantage of the exemption provided by section 398 of the Companies Act 2006 not to prepare group accounts.

Incoming resources

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of general nature are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Such income is only deferred when:

Income from commercial trading activities is recognised as earned (as the related goods are provided).

Government grants of a revenue nature are recognised in the period to which they relate.

The subsidiary’s trading profits are recognised as income on receipt of the related gift aid donation.

Investment income is recognised on a receivable basis.

24

Volunteers and donated services and facilities

The value of services provided by volunteers has not been included in these financial statements. Further details of the contribution made by volunteers can be found in the Trustees’ annual report.

Where services are provided to the Charity as a donation that would normally be purchased from our suppliers, this contribution is included in the financial statements at an estimate based on the value of the contribution to the Charity.

25

THE YOUTH ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2021

1 Accounting policies (continued)

Resources expended

Expenditure is recognised on an accrual basis as a liability and is incurred inclusive of irrecoverable VAT.

Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of fundraising activities.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the Charity and include the audit fees and costs linked to the strategic management of the Charity.

All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. time spent, estimated usage or proportionate to income generated.

Intangible fixed assets

Website costs are amortised in equal instalments over 3 years being their estimated useful economic life.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £100 are not capitalised. Depreciation is provided at a rate calculated to write off the cost of each asset over its estimated useful life as follows:

Freehold land - 1% straight line Leasehold property - 10% straight line Fixtures and equipment - 20% reducing balance Electrical and computer equipment - 20% straight line Motor vehicles - 14% reducing balance

Stock

Stocks are stated at direct cost or net realisable value if lower.

Pension commitments

The company has a defined contribution pension scheme and the costs of contributions made by the company is charged in the accounts as incurred.

Leasing commitments

Rentals applicable to operating leases are charged to the SOFA over the period in which the cost is incurred.

Funds structure

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity. Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. Restricted

26

funds are subject to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

27

THE YOUTH ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2021

1 Accounting policies (continued)

Company status

The charity is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

2021 2020
2 VOLUNTARY INCOME £ £
Donations 35,000 26,895
══════ ══════
3 INCOMING RESOURCES FROM CHARITABLE 2021 2020
ACTIVITIES
£ £
Activity
Training 50,930 45,190
Helping young people to participate 27,424 19,887
Youth work 310,037 275,965
────── ──────
388,391 341,042
══════ ══════
2021 2020
4 CHARITABLE ACTIVITIES COSTS £ £
Support services 113,399 104,402
Youth activities 288,421 261,385
Administration and fundraising 127 156
────── ──────
401,947 365,943
══════ ══════

28

THE YOUTH ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2021

2021 2020
5 GOVERNANCE COSTS £ £
Examiner remuneration 1,980 2,040
══════ ══════
6 NET INCOMING/(OUTGOING) RESOURCES
2021 2020
Net resources are stated after charging/(crediting): £ £
Examiner remuneration 1,980 2,040
Depreciation – owned assets 9,895 9,239
══════ ══════

7 TRUSTEES’ REMUNERATION AND BENEFITS

D Tolfrey received £1,725 (2020: £1,077) for services provided to the charity and of this £210 (2020: £270) was outstanding at the year end.

Trustees’ Expenses

Trustees’ travel expenses for the year ended 31 March 2021 were £Nil (2020: £Nil).

8 STAFF COSTS 2021 2020
The aggregate payroll costs were: £ £
Salaries and wages 289,362 254,172
Social security costs 21,621 19,601
Pension contributions 28,253 25,523
────── ──────
339,236 299,296
══════ ══════
The average number of employees during the year was
as follows:
Number Number
Number of staf 16 15
Employees earning more than £60,000 per annum: 1 1
Between £60,000 and £70,000 1 1
══════ ══════

9 PENSION COSTS

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £28,253 (2020: £25,523).

29

THE YOUTH ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021 (continued)

1 TANGIBLE FIXED ASSETS Freehold Leasehold Fixtures
0
property Property and
fttings
£ £ £
REVALUATION/COST
At 1 April 2020 353,261 31,129 30,903
Additions - - -
Disposals - - -
────── ────── ──────
At 31 March 2021 353,261 31,129 30,903
────── ────── ──────
DEPRECIATION
At 1 April 2020 78,426 31,129 24,853
Charge for the year 3,533 - 1,210
On disposals - - -
────── ────── ──────
At 31 March 2021 81,959 31,129 26,063
────── ────── ──────
NET BOOK VALUE
At 31 March 2021 271,302 - 4,840
══════ ══════ ══════
At 31 March 2020 274,835 - 6,050
══════ ══════ ══════
Motor Computer
Vehicles Equipmen Totals
t
£ £ £
COST
At 1 April 2020 40,651 39,796 495,740
Additions - 5,169 5,169
Disposals - - -
────── ────── ──────
At 31 March 2021 40,651 44,965 500,909
────── ────── ──────
DEPRECIATION
At 1 April 2020 27,105 37,180 198,693
Charge for the year 3,026 2,126 9,895
On disposals - - -
────── ────── ──────
At 31 March 2021 30,131 39,306 208,588
────── ────── ──────
NET BOOK VALUE
At 31 March 2021 10,520 5,659 292,321
══════ ══════ ══════
At 31 March 2020 13,546 2,616 297,047
══════ ══════ ══════

Freehold property was valued on 9 November 2011 by Holroyd Miller Chartered Surveyors at £300,000

30

on an open market basis with vacant possession.

THE YOUTH ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021 (continued)

The trustees consider the current net book value of £271,302 to be an appropriate valuation as at the balance sheet date.

As at 31 March 2021 the net book value of freehold property under the historical cost accounting rules would be £211,118 (2020: £213,631).

1 FIXED ASSET INVESTMENTS 1

Shares in
group
undertaki
ngs
COST £
At 1 April 2020 and 31 March 2021 1
──────
NET BOOK VALUE
At 31 March 2021 1
══════
At 31 March 2020 1
══════

The company owns 100% of the issued share capital of Youth Trade Limited. The aggregate of Youth Trade Limited’s capital and reserves at 31 March 2021 was £1 (2020: £1). Youth Trade Limited was dormant throughout the year.

1 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE 2021 2020
2 YEAR
£ £
Grants and funding receivable 61,771 52,659
Prepayments and accrued income 3,881 1,090
────── ──────
65,652 53,749
══════ ══════
1 CREDITORS: AMOUNTS FALLING DUE WITHIN 2021 2020
3 ONE YEAR
£ £
Trade creditors 1,787 2,356
Amounts owed to group undertakings 1 1
PAYE/NI 6,329 6,131
Other creditors 38 108
Accruals and deferred income 2,025 5,509
31
Grants and funding in advance 68,193 15,547
────── ──────
78,373 29,652
══════ ══════

32

THE YOUTH ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021 (continued)

1 MOVEMENT IN FUNDS
4
Net
movement
At 1.4.20 in funds At 31.3.21
£ £ £
Unrestricted funds
General fund 217,973 41,636 259,609
Designated fund 215,074 (4,950) 210,124
────── ────── ──────
TOTAL FUNDS 433,047 36,686 469,733
══════ ══════ ══════
Net movement in funds included in the above are as
follows:
Incoming Resources Movement
resources Expended in funds
£ £ £
Unrestricted funds
General fund 440,613 398,977 41,636
Designated fund - 4,950 (4,950)
Restricted fund - - -
────── ────── ──────
TOTAL FUNDS 440,613 (403,927) 36,686
══════ ══════ ══════
Included within general funds are the following:
Balance Movement Balance
1.4.20 in funds Transfers 31.3.21
£ £ £ £
General funds 155,354 41,636 737 197,727
Revaluation reserve 62,619 - (737) 61,882
────── ────── ────── ──────
217,973 41,636 - 259,609
══════ ══════ ══════ ══════

33

THE YOUTH ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021 (continued)

1 DESIGNATED FUNDS 5

Included within general fund are the following amounts that have been designated by trustees.

by trustees.
Balance Incoming Resources Balance
1.4.20 resources expended Transfers 31.3.21
£ £ £ £
New Building 204,670 - (3,533) - 201,137
Fund 1,616 - (226) - 1,390
Mini-bus Fund 8,788 - (1,191) - 7,597
Mobile unit Fund
────── ────── ────── ────── ──────
215,074 - (4,950) - 210,124
══════ ══════ ══════ ══════ ══════

The new building fund was designated to the maintenance of the head office of the Association.

The mini-bus fund is designated to purchase one vehicle that is used to carry out training and activities with young people involved with the association.

The mobile unit fund is designated to provide creative meeting space and flexible support for our staff working with young people on the streets or in communities where there is no available community building.

1 CONTROLLING PARTY

6

The charity is controlled by the Trustees. No one Trustee has ultimate control.

34

THE YOUTH ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2021

INCOMING RESOURCES 2021 2020
£ £
Voluntary Income
Donations 35,000 26,895
────── ──────
35,000 26,895
Incoming resources from charitable activities
Helping young people to participate 27,424 19,887
Youth work 310,037 275,965
Training 50,930 45,190
────── ──────
388,391 341,042
────── ──────
Total incoming resources 423,391 367,937
────── ──────
RESOURCES EXPENDED
Charitable activities
Client support 288,421 261,385
Accommodation 5,615 8,850
Ofice services 6,086 5,445
Central management 101,698 90,107
Bank charges 127 156
────── ──────
401,947 365,943
Governance costs
Examiner remuneration 1,980 2,040
────── ──────
Total resources expended 403,927 367,983
────── ──────
Other operating income
JRS claims 17,222 -
────── ──────
Net income/(expenditure) 36,686 (46)
══════ ══════