## **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) 

* Also directors of the company. 

## **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;_ 

- Build their self-confidence and feel proud of themselves. 

- Identify their goals and aspirations and make progress in achieving them. 

- Start a business, get a job or get on a course. 

- Meet new people, make new friends and have new experiences 

## _Our aims are always to;_ 

- Deliver high quality services that young people say matter to them. 

- Be experimental and innovative in the way we do things. 

- Form partnerships and alliances with other organizations that share our mission and outlook. 

- Stick to our long-standing principles and values about how our work should be done. 

- Listen to young people and trust them, be there when they need us and never judge them. 

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: 

- All  of  our  contracted  outcomes  have  been  achieved.   Specifically,  for  all individual funds over £15,000, our achievements have been; 

_**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: 

- Select suitable accounting policies and apply them consistently; 

- Make judgments and estimates that are reasonable and prudent; 

- State whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements; and 

- Prepare  the  financial  statements  on  the  going  concern  basis  unless  it  is inappropriate to presume the charity will continue in operation. 

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: 

- There is no relevant information of which the company’s independent examiners are unaware;  and 

- The Trustees have taken all steps which they ought to have taken to make themselves aware of any relevant audit information and to establish that the independent examiners are aware of that information. 

## 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 



18 

## **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: 

- examine the accounts under section 145 of the 2011 Act; 

- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and 

- state whether particular matters have come to my attention. 

## **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: 

- 1 which gives me reasonable cause to believe that, in any material respect, the requirements: 

   - to keep accounting records in accordance with section 130 of the Act and section 386 of the Companies Act 2006; and 

   - to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with  the  methods  and  principles  of  the  Statement  of  Recommended Practice: Accounting and Reporting by Charities 

have not been met; or 

- 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

## **D M Butterworth** 



19 

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



20 

## **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|
|||══════|══════|══════|══════|══════|





21 

## **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: 

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and 

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 

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: 

- the donor specifies that the grant or donation must only be used in future 

- accounting periods; or 

   - the donor has imposed conditions which must be met before the charity has unconditional entitlement. 

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)|
||══════|══════|