Charity registratlon number NIC100110
Company registration number N1028045 (Northern Ireland)
COMMON YOUTH LTD
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

COMMON YOUTH LTD
LEGALAND ADMINISTRATNE INFORMATION
Truste9¥
Dr J Deacon
C Dixon
F Harris
D Mccluskey
D Schubotz
Secretary
A MGLaren
Charlty number
NIC100110
Company numbèr
N1028045
Règlstorod offico
Cathedral House 2nd Floor
23-31 Waring Street
Belfast
BT1 2DX
Audltor
Harbinson Mulholland
Centrepoinl
24 OTmeau Avenue
Belfast
Co. Antrim
Northern Ireland
BT2 8HS
Banker•
Ulster Bank Limlted
11-16 Donegall Square East
Belfast
BT15UB
Ajdermore Bank
Western House
Lynch Wood
Peterborough
PE2 6FZ
Nationwide Bullding Soclety
Kings Park Road
Moulton Park
Northampton
NN3 6NW

COMMON YOUTH LTD
CONTENTS
Page
Trustses. report
Independent auditols report
ststement of financlal actlvltles
Balance sheet
Statement of cash flows
10
Notes to the financlal staternants

COMMON YOUTH LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
The trusteas present their annual report and financial statements for the year ended 31 March 2023.
Th8 financial statements hav6 baen prepared in accordance with the accounting policies set out in note 1 to Ihe
financial statements and comply with the charitys goveming document, the Companies Act 2006 and 'Accounling
and Reporting by Charities: Statement ol Recommended Practice applicable to charities preparing their a¢counls in
accordance with the Financial Reporting Stand8rd applicable in the UK and Republic of Ireland IFRS 1021"
{8ffective 1 January 20191.
ObJ¢¢tlv•s and adlvltlos
Common Youth's mission ststèment Is:
'To ensure that all ¢hlldren and young people have a¢c&ss to high quality, fr88 and confidenllal sexu81 health
services. as well as education and 5UPPQrt. To enable Ihem to make infonned, actSve cholces about Ihelr personal
and sexual relatsonships so they can enjoy Ihelr sexuality without harm.
Common Youth provides cliniGal and educational 8eTvices for young people and training for prolessionals. We
provide a seven day a week clSnic service in 8elfast city centre {8 session$) and a session a week clinic In
Coleraine. We offer free confidential sexual health advice as well as condoms, contraception. STI testing and
Irealmenl, pregnancy lesling, emergency conlrac8Ption and information and advice for under 20s. Common Youth
also offer an integrated STI 18sling and treatment service and a male only dinic for under 25s. Infomiation workers
In Belfast clty centre PTemlses a85iSt In the busy clinics to ensure Ihgt young people have an opportunlly to acce65
health promotion messages and they also provide support for the increasingly busy STI clinic sessions.
EduGatlon and training is a key aspect of our work and we continue to respond to requests for professional Irainlng.
We deliver innovallve seNices deslgned with Ihe help of young people. We provide servic85 across Ihree key areas..
Clinical and support Services.
Education and training- and
Advocacy, campalgnlng, lobbylng and Influencing.
We work wllhin 8 quality assurance framework and Generation S of Inveslors in People., Ihls ensures that Common
Youth's services for young people are consistently the besL
The trustees have PBld due ￿gard to guidance Issued by the Charity Commlsslon in deciding whal acllvltles the
charily should undertake.

COMMON YOUTH LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Achlevements and perfomiance
Looking back over the last 12 months, l am pleased to say that Common Youth have had another successful year.
Not only have we continued to provide an integrated conlraceplive, sexual health and counselllng service for young
people under 25, we have also had Ihe pleasure of celebrating a massive 30 years in sexual health. Now that is
su¢c&ssl There is much lo ¢elebrate, and I feel very honoured to have been a part of 20 of those 30 years.
Over the lasl three decades. we have grown from offering 2 weekly sessions to running a 7 day a week seNice with
10 clinical sessions across Belfast and Coleraine. The addition of an educatlon unit, training unil, and counselling
unit has allowed us to offer a unique, integrated approach lo supFh)rting young people with their sexual health and
wellbeing. Our participation group continues lo keep us focused on Ihe ever-evolving needs of young people
allowing us to P05ibon ourselves lo best meet those needs as we move forward as an organisation.
Common Yovlh is 8 drop-in clinic offerlng a full range of conlraceptlon and STI testing and treatment seNices. We
take gre81 pride in our relaxed and inclusive atmosphere and our non-jsjdgemental approach: this year we provided
,549 consultallons. Young peopl& have voted with their feel and have dearly beneflted from our holistic approach.
This year we successfully seCU￿d funding for a full-tirne counsellor. This role allows us to provide a vital service to
young people who require both acute and ongoing support wlh a range of challenges in their lives. Our counselling
se￿iCe encompasses adolescent mental health counselling, pre and post abortion counselling. and counselling for
those affected by sexual assault. abuse and exploilalion. This service has Gomplimented our existing provision by
increasing our ability to support those most in need in an environmant that they trust. Many vulnerabl8 young people
have reported feeling empowered and 'heard' for lh8 first time.
Common Youth recognised the need to in¢r8ase condom distributlon 2nd encourage use amongst the youth
population considering the high number of positive pregnancy tests and positive Chlamydia and Gonorrhoea tests
this year. We have worked closely with the universities by providing STI testing and condoms as well as additional
STI sessions in our Belfast and Coleraine clinics.
We have also been working in partnership with the Public Health Agency and organisations across Northern Ireland
to provlde young people aged 1 &25 have with free condoms and lubricant through the C-card scheme. The project
launches in 2023 with training. data m8nagemenl and condom distr¢bution courtesy of Common Youth.
Our Education Team has continued to engage with schools and youth seNlces across Northern Ireland. We have
deliver8d our fact-based, youth ¢enlr8d RSE programmes to 2,100 young people in schools and 426 young people
In the community, ensuring that young people's right to inclusive, objective information is met.
Plans for th• Futuro
Looklng to the future, we plan lo contlnue providing a one slop shop for young people's sexual heallh need$.
Responding lo the increasing needs related to mental health and well-being and young people with complex
challenges by providing access lo counselling, psychos8xLbal Counselling, well-boing support and educational
inteNenlions. We plan lo provide training for profe55ionals around the new RSE curricsjlum set to be introduced In
schools, launch the Common Youth podcast and expand our specialist clinical seTviGe5 for young pgople with
L8aming Disabilities.
Thanks to 811 our $18ff, volunteers and p8rtlClP81ion gmup for their continued dedication 8nd passion m8lttng
Common Youth so successful over the last 30 years. Roll on the next 301
Flnancial revlgw
The company is a non-profit making organisalion. The results are set out in detail on page B. The company had nel
outgoing resources for the year of £17,570. The princip81 funding sources of the charity are by way of grant,
principally from the Public Health Agency and Tnjsts.
Resgrves Pollcy
The tnJsle8s have examined the charity'5 requirements for reserves in light of the main risks to the funding of the
organi5ation. Unrestricted free reserves ar8 currently £336,797. as detailed in note 19, and this level af reserves
would be sufficient to fund the organi5ation's running costs for a period of six months at CLJrrenl levels of spending
and cover redundanry payments for the current staff. The trustees consider thls level of reserves to be adequate to
meel the needs of the charity.

COMMON YOUTH LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
It Is the policy of the charlty that unrestricted funds whlch have not been designated for a specific use should be
malnlained at a lev81 equivalent lo beiween three and six month's expenditure. The trustees consider that reserves
at this level will ensure that, in the event of 8 significant drop in funding. they will be able to continue the charity's
cuffenl activitie5 while consideration 15 given lo ways in which additional funds may be raised. This level of reserves
has been maintained throughout the year.
Structure. governance and management
Governing Document
The organisation is a company limited by guarantee wlth charity statu8. The company is gov8rned under Ils Articles
of Association which established the objects and powers of the company. In the event of the company being wound
up members are required to contribute an amount nol exceeding £5.
Re¢rullm8nt and Appolntment of TN•tees
The directors of th8 company are also charity trustees for the PUTposes of charity law. Under the requir8ments of the
Articles of Association the numbar of trustees shall not be less than five nor more than 20 persons appointed by the
board. The Irusla&s appointed by the board are required lo retire on Ihe third anniversary of the data of his or h8r
last elecllon or appointment and Is ellglbl8 for 8 r8-appolntment for one furth8r pedod.
The Iruslees of the company havé a mlx of business, medic81, resèarch and equality skills. In the event of particular
skills b8ing lost due lo retirement or resignation, sultsble individu818 ar8 approached to offer themselves for
appointment a5 trustees.
Trustse Induction and Tralning
Most new tru51ees are already familiar with the work of the charity. New trustees are encouraged to attend suitable
training courses to familiarise themselves with both the work of the charity and their responsibilili&s as directors.
Rlsk Management
The trustees have c8rrled out a review of the major risks to which the charity is exposed, and where appropriate
have put in place systems and controls to mitigate the effects of those risks.
Koy Management
During the year In review the day to day running of Common Youth was overseen by Arfene McLaren (Director) and
the Senior Managemènt Team, consisting of the SeTvIces and Training Manager and Senlor Doctor.
The trustees. who are also the directors for the purpose of company law, and who served during the year and up to
the date of signature of the financial 5taternents were..
Dr J Deacon
C Dixon
F Harris
D Mccluskey
O Schubotz
C Tubridy
E Paul8y
(Resigned 13 December 20221
(Resigned 28 June 2022)

COMMON YOUTH LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Slatement of trustees. responsibilities
The trustees, who are also the directors of Common Youth Ltd for the purpose of company law, are responsible for
preparing the Trustees, Report and the financial slalemenls in accordance with appllcable law and Unlted Kingdom
Accounting Siandards {Uni18d Kingdom Generyally Accepted Accounting Practice),
Company Law requires the trustees to prepare flnancial statements for each financial y&ar which give a true and falr
view of the slate of affairs of the charity and of the incoming resources and application of resources, including the
Income and expenditure, of the charitable company for that year.
In preparing the88 financSal statements, the trustses are required to:
select suitsble accountlng pollcie$ and then apply them consistently,.
- observe the methods and prlnciples in the Charfties SORP:
make judgements and estimates that are reason8ble and prud8nt- and
prepare th8 financial statements on the golng concem basis unless 11 is inappropriate to presume that the charlty
will continu& in operation.
The trusl88s are responsible for keeping adèquate accounting Tecords that dlsclose wlth reasonable 8ccur8cy at
any lime th8 financ181 position of the charfly 8nd enable them lo ensure that the financial slatements comply wlth the
Gompanies Act 2006. They Bre also responsible for safeguardlng the assets of the charity and hence for taking
reasonable Steps for the prevention and detection of fraud and other irregul8rities.
Audltor
In accordance wllh the companV5 articles, a resolution proposing that Harbinson Mulholland be reappolnted as
auditor of the company wll b& put at 8 General Meeung.
etru
lees, report
as approved by the Board of Truslae8.
I,M Wlqcts
A McLaren
Se¢retsry
Date: .

COMMON YOUTH LTD
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF COMMON YOUTH LTD
Oplnlon
We have audited the financial statements of Common Youth Ltd (the 'charity'l for the year ended 31 March 2023
which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the
financial statements. including significant accounting policies. The financial reporting framework that has been
applied in their prep8ration is ap￿ICable law and United Kingdom Accounting Standards. including Financial
Reporting Standard 102 The Flnanci81 Reporting Standard applicable in the UK and Republic of Ireland (United
Kingdom GenerallyA¢cepted Accounting Practlco).
In our opinion, the financial statements..
give a true and fair view of Ihe state of the ¢hantable company's affairs as al 31 March 2023 and of its
incoming ￿sourceS and application of resources, for the year then ended..
have been properly prepared in accordance wlh United Kingdom Generally Accepted AccounUng Practice.
and
have b88n prepared In accordance wlth the requlrements of the Companles Act 2006.
Basis for oplnlon
We conducted OUT audit in accordance with International Standards on Auditing {UKI {ISAs (UKI) and applicable
law. Our responsibilities under those standards are further descTtbed in the Auditorfs responsibilities for fhe audit of
the financi81 statements 5e¢tion of our report. We are independent of the rhanty in accordance with the ethical
requirements that are relevant to our audit of the financial 51alements in the UK, including the FRC'S Ethic81
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obl8lned is sufflclent and appropriate lo provlde a basls for our oplnlon.
Conclusions relatlng to golng concern
We have nothing lo report in respect of the followong matters in relatson to which the ISAS IUKI require us lo report
to you were..
the directors, use of the going concern basis of accounting in the preparation of the financial statements Is
not appropriate; or
the directors have not disclos&d in the financial slal&men18 any identified material uncertaintles that may
cast slgnlficanl doubl about the group's or tha P8Tent company's ability lo continu& lo adopt the going
concem basis of accounting for a period of al least ￿e1ve months from the date when the financial
statem8nls are authorised for issu8.
Other informatlon
The other information comprises the information Induded in the annual report other Ihan the financial statements
and our auditor's report thereon. The trustees are responsible for the other infoffft81ion contained within the annual
report. Our opinion on the financial slalemenls does not cover the other infonnalion and we do not exprèss any form
of assurance conclusion thereon.
Our responsibility is to read thé other information and, in doing so, Consider whether the other information Is
aterially inconsistent with the financial statement5 or our knowledge obtained in the course of the audit. or
otherwise appears to be materially rni55taled. If we identify such material inconsistencies or apparent malerial
mi551atements. we are requlred lo determine whether this gives rise lo a malenal misstatement in the financial
slat8ments themselves. If, b8sed on the work we have performed, we conclud8 that there is a material
Tllisstatemenl of this other information, we are required lo report that fact.
We have nothing to report in this regard.

COMMON YOUTH LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF COMMON YOUTH LTD
Mattèrs on whlch we are required to Teport by exceptlon
We have nothing lo repart in respect of the following matters in relation to which the Charities (Accounts and
Reportsl Regulations 2008 require us to report to you if. in our oplnlon..
the inform8tion given iri the financial stat8ments 15 inconsistent in any material respect wilh the trustees,
report,. or
sufficient accounting records have not been kept., or
the financial statements are not in agreement with th8 accounting records,. or
we have not received all the information and explanations we require for our audit.
Respon81bllltles of trustees
AS explained more fully in the statement of trustees, responslbilities, the trustees, who are also the directors of the
charity for the purpose of company law, are responsible for the preparation of the financial statements and for being
satisfied that they give a true and fair view, and for such inlemal control as the trustees determine is necessary to
enable the preparation of financial statem8nts that are free from material misstslement, whether due lo fraud or
error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to
continu8 as a going concern, discloslng, as applicable, mall8r$ r$laled to going concern and using the going
concem basis of accounting unless the Iruslees 8Slher Inlend to liquidate th8 charitable company or to c&ase
operations, or have no realistlc alt8rnatlV8 but to do so.
Audltoe8 re8ponsibiliti•s for thg 8udlt of the financial stst8rnent8
Our objectlves are to obtaln re8sonable assurance about wh8ther th8 finandal stat8m8nls as a who18 are fr&8 from
material mlsstatemenl. whether due to fraud or error, and to issue an auditor's report that Includes our opinion.
Reasonable assurance is a high level of assurance bul is not a guarantee that an audit conducted in accordance
with ISAS {UKI will always detect a material misstalemenl when il exists. Misstatements can arise from fraud or
error and are considered material if, individually or in the aggregate, they could wasonably be expected to influence
the economic decisions of users taken on Ihe basis of these financial Statements.
A further description of our responsibilities is available on th& Financial R8POrting Council's websit& al.. https'.11
wvM.frc.org.ukJaudltorsresponslbllltles. This descrlplion forms part of our audltor's ￿pOrt
Our approach to idenllfylng and assesslng th& rlsks of material mlsstatement In raspect of Irregularilles, includlng
fraud and non-compliance with laws and regulations, was as follows..
the engagement partner ensured Ihal the engagement team collectively had the appropriate competence,
capabilities and skills to identify or recognise non-compliance with appliGable laws and regulations.,
we identifi8d the laws and reguSalions applicable to the company through discussions with directors andlor
senior management, and from our commercial knowledge and experience of the sector..
Wa focused on specific laws and regulatlons which we considered may have a dlr8ct material eff8cI OD the financial
statements or the operallons of the cornpany, includlng Companles Act 2006, taxation leglslation, data protection,
anti-bribery, employment, environment818nd health and safety legislation
we assessed the extent of compliance with the laws and regulab'ons identified above through making
enquiries of management and inspecting legal correspondence,. and
identified laws and regulations were communicated within the audit tearn regularly and the team remained
alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the company s financial statements to materlal misstslemenl, Indudlng obtaining
an understanding of how fraud might oGGur, by..
rnaking enquiries of rnanagement as to where they considered there was susceptibility to fraud, their
knowledge of adual, suspected and alleged fraud: and
onsidering th8 internal controls in place to mitigale risks of fraud and non-compliance with laws and
regulaliori5',

COMMON YOUTH LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF COMMON YOUTH LTD
To address the risk of fraud through management bias and override of controls, we..
performed analytical procedures to identify any unusual or unexpected rèlationships;
tested journal entries to identify unusual transactions;
assessed whether judgements and assumptions made in determining the accounting e5timales set out in
Note 2 were indicative of potential bias,. and
investigated the rationale behind significant or unusual transactions.,
In response to the risk af irregularities and noTFcompliance with laws and regulations, we designed procedures
which included, but were not limited to..
agreeing financial statement disclosures to underlying supporting documentation;
reading the minutes of meetings of those charged with govemance-,
enquiring of management as to actual and potential litigation and daims., and
reviewing correspondence with HMRC and the company's legal advisors,,
Use of our report
This report is made solely tc the company's members, as a body, in accordance with section 391 of the Companies
Act 2006. Our audit work has been underteken so that we might state to the company's members those matters we
are required to slate to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law,
we do not accept or assume responsibility to anyone other than the company and the company's members as 8
body, for our audit work, for this report, or for the opinions we have formed.
+L c,~
Angela Craigan (Senior Statutory Auditor)
for and on behalf of Harbin80n Mulholland
Chartered Accountants
Statutory Auditor
Centrepoint
24 Omieau Avenue
Belfast
Co. Antrfm
Northem Ireland
BT2 8HS
Harbinson Mulholland is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as
auditor ofa company under section 1212 of the Companies Act 2006.

COMMON YOUTH LTD
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
Unrèstricted Restrfcted
funds
fund6
2023
2023
Total
Unrestrictsd Restrictsd
funds
funds
2022
2022
Total
2023
2022
Notes
Income from:
Donations and
legacies
Chantable activitles
Investments
438,675
7,050
5,747
240,744
679.419
7.050
5.747
469,097
9.844
3.647
152,456
621,553
3,647
Total Income
451,472
240,744
892,216
482.588
152,456
635,044
Ex
endlture on:
Raising funds
Charitable activities
21,665
417,664
21.665
681,143
18,124
437,956
18,124
550,667
263.479
112,711
Total expendltura
439,329
263.479
702,808
456,080
112,711
568,791
Net gainslllosses) on
investments
11
16,9781
{6.978)
5.952
5,952
Nèt Incomlnglloutgolng)
re8ourco5 before
transfer8
5,165
122,7351
117,5701
32,460
39.745
72,205
Gross transfers
bet￿￿en funds
25.122
125,1221
N•t movement In funds
5,165
122,735}
117,5701
57,582
14,623
72,205
Fund balances 811 Aprll
2022
443.983
37,489
481.472
386,401
22,866
409,267
Fund balan¢e• at 31
March 2023
449,148
14.754
463,902
443,983
37.489
481,472
The ststement of finanaal activities indud8s all gains and losse5 r8cognlsed in the yéar.
AJI income and expenditure derive from conlinulng activilles.
The statement of financi81 activities also complies with the requirement8 for an income and expenditure account
under the Companie5 Act 2006.

COMMON YOUTH LTD
BALANCE SHEET
ASAT31 MARCH 2023
2023
2022
Nots8
Flxed assets
Tangible assets
Investments
13
14
19,468
92.883
18,116
97.023
112,351
115,139
Current assèts
Stocks
Oebtors
Cash at bank and in hand
15
18
31,705
46.745
360,360
17,855
59,724
381,696
438.810
439.275
Cr•dltor¥: amounts falllng due wlthln
on8 year
17
187,2591
{72,9421
Net current assets
351,551
366,333
Total assets less current Ilabllltles
463,902
481,472
Income funds
Reslricled funds
Unrestrlcled funds
18
14,754
449,148
37,489
443.983
463,902
481,472
The company Is entitled to the exemption from the audit requirement contained in $8clion 477 of the Comp8nies Act
2006. for the year ended 31 March 2023, although an audit has been carri8d out under section 65 of the Charitles
Act INI) 2008 .
The directors acknowledge thelr responslbllltles for complylng with the requlrements of the Companies Acl 2006
th respect lo accounting records and the preparation of financial slalemenls.
The members have not required the company lo ob18in an audit of its financial statements under th8 requlrements
of the Companies Act 2006, for the year in question in accordanGe with section 476.
These financial statements have b&en prepared in accordance with th8 provislons applicable lo companSes subject
lo the small companie5 regime,
The financial statements were approved by the Trustees on ..i%.... O q ...2.
C Dixon
Trust••
D Mccluskey
Trusteg
Company registratlon number N1028045

COMMON YOUTH LTD
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
2023
2022
Notes
Cash flows from owratlng acllvltles
Cash generated from operallons
21
2,125
49,911
Investlng actlvltles
Purchase of tangible fixed a88ets
Purchase of investrnents
Investment income received
19,2081
117.254)
12,697)
3,647
5,747
Net cash u8•d In Invesling actlviti08
13,4611
(16,304)
Net cash usod in financlng actlvltles
Ntst {d&crease)nncreas• In cash and cash
equlvalents
{1,3361
33,607
Cash and cash equlvalents at beglnnlng of ye8r
361.696
328,089
Cash and ¢a$h equlvalents at end of year
360.360
361,696
10-

COMMON YOUTH LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accountlng pollcles
Charlty Informatlon
Common Youth Ltd is a private company limited by guarantee incorporated in Northem Ireland. The regist8red
office is Cathedral House 2nd Floor. 23-31 Waring Street. Belfast, BT120X.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's Igoverning documentl, the
Companies Act 2006, FRS 102 'The Financial RepOl￿ng Standard applicable in the UK and Republic of
Ireland" I"FRS 102.) and the Charitles SORP "Accounting and Reportlng by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance wilh the Financial
Reporting Slandard applicable in the UK and Republic of Ireland (FRS 1021" leffeclive 1 January 2019)- The
charity is a Public Benefit Entity as defined by FRS 102.
The financlal sialemenls are prepared in sterling, whlch Is the functional currency of the charity. Monetary
amounts in these financial statements aré rounded to the nearest £.
The financial statements have bèen prepared under the hlstorlcal cost convention, modified to include the
valuation of freehold properties and lo includ8 investrnenl properties and certain financial instrurnenls al fair
value. The principal accounting policies adopted are set out below.
1.2 Going Goncem
At the tlme of approvlng the financial statements, the ITUStees have a reasonable expeclallon that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the truste88
continue to adopt the going concem basis of accounts'ng in preparing the financial statements.
1.3 Charltable funds
Unrestrided funds are available for use al the discretion of the trustees in furtherance of their charftable
obiectives.
Restricted fvnds are subject lo specific conditions by donors as lo how they may be used. Th8 purt)oses and
uses of the restricted fund5 are set out in the notes to the financial Statements.
Endowment funds are sublecl to specific conditions by donors that the capilal musl be maintained by the
charity.
1.4 Income
All incoming resources are included in the statement of financial activities when entitlement has passed to the
charity- it is probable that the economic benefits associated with the Iransaclion will flow to the charity and the
amount can be reliably measured. The following specific policies are applied to particular cal8gorie5 of
income..
income from donations or grants is recognised when Ih8re is evidence of entitlement lo the gi
receipt Is probable and Its amount can be measured reliably.
legacy income is reeognised when receipt if probable and entitlement is estsblished.
Income from donated goods measured al the falr value of the goods unless this is impractical to
measure reliably, in which case th8 value is derived from the cost lo the donor or the estimated resale
value. Donated facilities and seNices ar9 recognised in the accounts when received if the value can
be reliably measured. No amounts are included for the contrlbution of general volunteers.
Income from contracts for the supply of service5 15 recognised with Ihe delivery of the contract
service. this is classthed as unreslTiCted funds unless there 15 a ￿ntraCtUal requirement for il lo be
Spent on a particular purpose and return8d if unspent, in which case it may be regarded a5 restricted.
11

COMMON YOUTH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accounting pollcles
{Continued)
1.5 Expendlture
Expenditure Is recognised on an accruals basis as a liablllly is incurred. Expenditure includes any VAT which
cannot be fully recovered, and is classified under headings of lh8 statement of financial activities to which it
relates..
expenditure raislng fijnds includes the costs of all fvndraising activities, events, non-charitable trading
aclivilies. and the sale of donated goods.
expenditure on charStable activities Includes 811 costs incurrent by a charity in undertaking aclivitles
that further its charitable aims for the benefit of it5 beneficiarles, Indudlng those support ¢o$ls and
costs rel8tlng to the governance of the ch8rity apportioned to charitsble actsvilies.
Other expenditure includes all expenditure that 15 nellher related to ralslng funds for the charSty nor
part of ils expenditure on chanlable 8Ctivili8s.
All costs are allocated to expenditure categories reflecting the use of the resourc8. Direct costs allribulable lo
a single actlvity are allocated dlrectly to that activity. share cosls are apportioned be•￿een Ihe aclivltles they
contribut6 to on a reasonable, justifiable and consistent basis .
1.6 Tangible flxgd a588ts
Tangible fixed assets are initially measured at cost and subsequently measured at C05t or valuation, net of
depreciation and any impairment losses.
D8pr8clallon is recognlsed 80 as to write off th8 Cost or valualon of assets1855 th8lr r&8idual value5 over IheSr
useful lives on the following bases:
Leasehold improvements
Fixtures and fittings
computer and video equipment
over the life of the lease
25Vo slraighl lin8
33% slraighl line
The gain or loss arfslng on the disposal of an asset is delemilned as th8 difference be￿e￿n the s818 proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Flxed assèt Invèstmenls
Flxed asset investments are initially measur8d al transaction prlce excluding transactlon costs, and are
subsequently measured al fair value at each reporting dale. Changes in falr value are recognlsed in net
In￿Me1[expend1IUrel for the year. Transaction costs are expensed as incurred.
1.8 Impairni•nt of flxed assets
At each reporting end date. the charity reviews the carrying amounts of ils tangible assets to determine
whether Ihere Is any indication that those assets have suffered an impairrnent loss. If any Such indication
ex151s, the recoveTable amount of tha asset is e5tlmated in order to delemiine the extent of the impairment
loss (if any).
1.9 stocks
Stocks are stated al the lower of cost and estimated selling price less costs lo complete and s811. C05t
comprisgs direct materials and, where appSicable, direct labour costs and those overheads that have been
incurred in bringing the stocks to their present location and condition. Items held for distribution at no or
nominal consideration are measured the lower of replaGemenl cost and cost.
Nel realisable value is the estimate(I selling price less all estimated costs of completion and costs to be
incurred in marketing, selling and distribution.
12-

COMMON YOUTH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policiès
(Continued)
1.10 Cash and cash equivalents
Cash and cash equlvalents include cash In hand. deposits held at call with banks, other short-lerm Ilquid
investments with original maluriliÈs of thr68 months or less, and bank overdrafts. Bank overdrafts are shown
thin borrowings in current liabilities.
1.11 Flnanclal instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial InstnJm8nls' and Section 12
'Other Financial Instruments Issu8s' of FRS 102 10 all of ils financial instruments.
Financlal Instruments are r&cognSsed In the charity's balance sheet when tho charlty becomes party lo the
contr8Ctual prov08ions of the Instrument.
Flnancial assets and Ilabllllies are offset, wlth the net amounts presented in the flnancSal slat&ments, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a n8t
basis or lo r8alise the a55et and settle the liability simultaneously.
Basic flnanclal assets
Basic financial assets, whith include debtors and cash and bank bal8nc8s, are initially me8sur8d al
transaction price includlng tr8nsaction costs and are subsequently carrled at amortlged cost uslng the 8ffective
interest method unless the arrangement constitutes a financing transaction, where the transaction Is
measured at the present value of the future receipts discounted at a market rate of interest. Finanrjal assets
classified as receivable within one year are not amortised.
Baslc flnancial Ilatjllltles
Basic financial liabilities. including creditors and bank loans are inilially recognised at transaction price unle55
the arrangement conslilules a financlng transaction, where the debt instrument 19 measured at the present
value of the future payments discounted al a market rale of interest. Flnanclal Ilabilities rJas8ifi8d as payable
within one yaar are not amortised.
Debt instruments are subsequently carried at amortised cost. using th8 effedlve Inler&st rate rnelhod.
Trade Greditors are obligations lo pay for goods or servi¢es that have been acquired in the ordinary course of
operations from suppli8rs. Amounts payabl6 ar8 classified as currant liabilities if payment is due within one
year or less. If not, they are presented as non￿Urrent liabllitles. Trade credilors are recognlBed inStS8lly at
tran$acUon price and subsequently measured at amortised cost uslng Ihe effective Interest method.
D•recognltlon of flngnclal Ilabilirfes
Flnancial liabilities are derecognised when thè charfty's contractual oblSgations expire or are discharged or
Cancelled.
1.12 Employee ￿nefIts
The cost of any unused holiday entitlement 1$ recronised in the Period In which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to temiinale the employment of an employee or to provide termination benefits.
13-

COMMON YOUTH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Critlcal accounting eslimates and ludgements
In the application of thè charity's accounting policies, the ITUSt88s are required to make judgeman18, estimates
and assumptions 8bout the caTrylng amount of assets and Ilabililies that are not r88dily apparent from other
sources. The esllmates and associated assumptions are based on historical 8xperience and other factors that
are Considered lo be relevanL Actual results may differ from these estimates.
The estimates and underlying assumptions are revièwed on an ongoing basis. Revisions lo accounting
estimates are rècognised in the period in which the estimate is revised where the revision affects only that
p8riod, or In th8 period of the revlslon and future periods where Ihe revislon affects both current and futura
periods.
Donation• ondlogacles
Unrestrlcted Restricted
funds
fund•
Total
Unrestrlcted Restrlctsd
funds
funds
Totsl
2023
2023
2023
2022
2022
2022
Donations and glfts
Grants
1.373
437.302
1.373
678,046
80
469.017
80
621.473
240,744
152,456
438,675
240,744
679,419
469.097
152,456
621.553
Grants r8celvable for
corn actlvltles
Public Health Agency
Grants
Belfast City Council
Department of Health
Halifax
Clèar Project
437,302
235.933
3,297
673.235
3,297
469,017
107,546
3.570
35.340
6,000
576,563
3,570
35,340
6.000
1,514
1.514
437,302
240,744
678,046
469,017
152,456
621,473
Charitabl• actlvltles
Unrestri¢ted Unrestrlcted
fuDd8
funds
2023
2022
Education work
7,050
9,844
14-

COMMON YOUTH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Investments
Unrestrlcted Unr•strlcted
funds
funds
2023
2022
Interest rectlvable
5.747
3.647
Ralslng funds
Unrestrlctsd Unre•lrlctsd
fund$
fund•
2023
2022
Fundraisin
and ubli
other fundraising costs
21,665
18,124
21,665
18,124
Charitable activitlos
Charltabl• Charltabl&
actlvltie8
actlvltles
2023
2022
Staff Costs
Cllnlc supplles
SeNlce publicity
Other staff costs
Other costs
265,825
60,882
26,439
129.103
195.492
220,076
50,237
15,735
124.011
137,239
677,741
547,298
Share of 5UPPOrt costs {see note 81
Share of govgrnance costs (see note 8)
402
3,000
369
3.000
681,143
550,667
Analy513 by fund
Unrestricted funds
Restricted funds
417.664
263,479
437,956
112,711
681.143
550.667

COMMON YOUTH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Support cosls
Support Govemance
costs
costs
2023
Support Governance
costs
costs
2022
Bank charges
402
402
369
369
AudSt fees
3,000
3,000
3,000
402
3,000
3.402
369
3,000
3,369
Analysed be￿een
Charilable activities
402
3,000
3,402
369
3,000
3.369
Govemance costs Includes payments to the audltors of £3.000 (2022- £3.0001 for audlt fees.
Trustees
During the year ended 31 March 2023 reimbursements for expenses were made to Trustees amounting lo
£1,38012022 £Nill.
10 Employees
The average Monthly number of employees durlng the year was:
2023
Number
2022
Number
12
11
Employrn•nt costs
2023
2022
Wages and s818rles
265,825
220,076
The total amount of employee benefits roceived by key management personn61 was £121,30512022:
£128,452). The tharily consider5 115 key mana9emenl personnel lo bg all persons who direcl and control the
activities of the charity.
There were no 8mployees whose annual remuneration wa5 more than £60,000.
11 Net galnsll1055951 on Investments
Unrestrlcted Unre¥tricted
funds
funds
2023
2022
Revaluation of investments
16,9781
5.952
16-

COMMON YOUTH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
11 Net galnsl(losses) on investmenls
{Contlnuedl
12 Taxatlon
The charity is exempt from lax on income and gains falling wlthin section 505 of the Taxes Act 1988 or s&ction
252 of the Taxationof Chargeable Gains Act 1992 to the extent that thes& are applied to its Charitable ob16cts.
13 Tanglble flxed assets
Lgas•hold Nxtur•• jnd c4mput•r and
Improvem•nts
flttlngl
vld•o
•qulpment
Tolal
Cost
At 1 AprS12022
Additions
90,147
28,802
81,463
9.208
200,412
9.208
At 31 March 2023
90.147
28,802
90,671
209,620
D•preclatlon ¥nd Impairnient
At 1 April 2022
Depreclation charged in the year
90,147
28.802
63.347
7.856
182,296
7,856
At 31 March 2023
90.147
28.802
71,203
190,152
Carrylng amount
Al 31 March 2023
19,488
19,468
At 31 March 2022
18,116
18,116
14 Flxed asset Invastments
Lljted
Investments
Cost or valuatlon
At 1 April 2022
Valuation changes
97,023
14.1401
At 31 March 2023
92,883
Carrylng amount
At 31 March 2023
92,883
At 31 March 2022
97,023
All investments shown above are held al valuation.
17-

COMMON YOUTH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
15 Stocks
2023
2022
Clinic supplies
31.705
17,855
16 Debtors
2023
2022
Arnount8 falllng due wlthln one year:
Trade debtors
Pr8payrn8nts and accrued incom8
16,648
30,097
16,324
43.400
46,745
59,724
17 Cr•dltors: 8mountB falllng duo wllhln one year
2023
2022
Other tsxats'on and social security
Trade creditors
Accrualg and deferred Income
8,470
42,750
21,722
65,481
21,778
87,259
72.942
18 R•8trlct•d funds
The Income funds of the charity include restricted funds compdslng the following unexpended b81ances of
donations and grants held on trust for specific purposes..
Movèment in funds
Ineomlng
rnsourc88
8al•nc• at
1 Aprll 2022
Ra50urce•
Balanc• Bt
expended 31 March 2023
SEHSCT Training
PHARSE
PHA Servica Enhancement
PHAOther
HalifaxDoH Community Foundation
8elfast City Councll
Clear Prolecl
396
396
14,358
88.074
120,237
27,622
173,716)
{120,237}
127,622)
135,340)
11,7531
13,2971
11,5141
35.340
1.753
3,297
1,514
37.489
240.744
1263.4791
14,754
18

COMMON YOUTH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
19 Analysls of net assets between funds
Unrestricled Restrlclgd
funds
fund8
2023
2023
Total Unre3trlct¢d Restrlcted
funds
funds
2022
2022
Total
2023
2022
Fund balances at 31
March 2023 are
represented by:
Tangible assets
Investments
Current assets/(li8bilitiesl
19.468
92,883
336,797
19,468
92,883
351,551
18,116
97,023
328,844
18,116
97.023
366,333
14,754
37,489
449.148
14,754
463.902
443,983
37,489
481,472
20 Relaled party transactlons
There wer8 no dlsclosable related paty transactions during th8 year (2022 - none).
21 Cash g•n•rated from op•ratlon8
2023
2022
(Deficitysurpus for the year
117,5701
72.205
Adjustment5 for:
Investment income recognised in statement of flnanclal actlvltles
Fair value gains and losses on investments
Amortisalion and imp81rment of Sntangible assets
Depreciatlon and Impairment of tsngible flxed asse15
15,7471
6,978
12.8381
7,856
13,6471
15.9521
3,853
Movements In working c8pStal:
(Increaselld8crease in stocks
Decreasel{increase) in debtors
Increaselldecrea5el In credltors
{13,850}
12,979
14,317
1.170
111,2751
16.4431
Cash gonerated from operatlons
2,125
49,911
22 Analysls of changes In net funds
The charity had no debt during the year.
19-