Charih. Registration No. NICl02677R36973 YIJUTH FORUM PROMOnNG voufH VOICE NORTHERN IRELAND YOUTH FORUM FORAM OIGE THUAISCEART ÉIREANN NORLIN AIRLAN YOUNGLINS COLLOGUE TRUSTEES REPORT AND FINANCIAL STATEMEN15 FOR THE YEAR ENDED 31 MARCH 2025
NORTHERN IRELAND YOUTH FORUM Contents Page Legal and Administrative InfornLqtion Trustees Report Independent Auditors, Report 8-10 Statement of Financial Activities 11 Balance Sheet 12 Cashfioiv Stateinent 13 Notes to tlK Finala1 Statements 14-23
NORTHERN IRELAND YOUTH FORUM LEGAL AND ADMINISTRATtVE INFORMATION Trustees Ahmad Adam Resigned JanuaTh, 2025 Aoife muhY Appointed September 2023 Brooke Kearney ApFK)inted September 2023 Carla Hannan (Vice Chair) Apinted September 2023 Clara Ni huisceith (Secrelary) Appointed Sepiember 2023 Claire Ni huisceith Appointed September 2023 Cohen Taj lor (Chair) Appointed Septen]ber 2023 Eimear Crozier Appointed September 2023 Ellen Taylor Appointed September 2023 Eoin Millar (Treasurer) Appointed September 2023 Genevieve Mccollum Appointed September 2023 Jack Dalzell Appx)inted September 2023 James Re)'nolds Resigned January 2025 Kseniia Heorhiieva Resigned April 2025 Laura Blackledge Appointed September 2023 Ryan Kearney Appointed September 2023 TonLqS Murphy Appointed September 2023 Tristin Nicholls Appointed September 2023 Executive Committee Members (Under 18) Ryan Kearney Appointed September 2023 Interim CEOS Amanda Steii'<lrt Natslie Corbett Appointed July 2025 Appointed Jul). 2025 CEO Paiil l)vnes Resigned Noveniber 2025 Office 68 Berr), Street Belfasi BTI IFJ Registered Charity No NIC1o2677R36973 Auditors Moore (N I.) LLP Donegall House 7 Donegall Square North Belfast BTI 5GB Bankers Ulster Bank Ltd 11-16 Doiiegall Sqiiare Easi Belfast BTI SUB
NORTHERN IRELAND YOUTH FORUM REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their repK)rL together ith the fllLwcial statements for the )"ear ended 31 March 2025. The funCIal statements have been prepared in accordance ivith the accounting Ex)licies set out on page 12. OBJECTIVES AND ACTIVITIES The Northern Ireland Youth Fonlln exists to inspire, motivate. empower support young people to have a voice and effect change on personal. peer, community and societal levels. The Youth Fonlln is established to empower }'oung people to challenge disadvantage and inequality. effect change and conttibute to building a just. fair and equal society," aNI to help )'oung people ivho do not have what they need because of povety. Ih0 are being treatrd unfairly or because they don'i have the help a1 suppoo they need when they need it. The Youth Forum works to promote the voice and benefit of young people. primarAly in in Northern Ireland., and also ivithin the Republic of ITe]and' Great Britsin. Eun)pe and further afield (hereinafter called the "area of benefit" ) and to educating and supp)rting such young people so a s to develop their personal, physical and mental capacities, that they may develop holisticall), as inth'viduals and members of society and that their conditions of life may be improved. In furtherance of the above objectives, the Nortkr Ireland Youth Fonlln may: l. ProN'ide or secure the proi'ision of educational and recreational facilits'es and practica] assistance for young people ii'ithin the area of benefit. 2. Proniote and cary OUL or assisi in promotsng and can)'ing oui researclL suTh'e)'s and ini'esiigations and publisli the useful results therefore. 3. Organise or assist in organising meetings. ei'ents, projects, trainlng and debaies and publish or assist in piiblisliing reports, periodicals. recordings. books or other documents. 4. Procure to be iiriiien and printed. published. issued. distributed and circulaied reports, periodicals, books, painplilets, leaflets or other documents or conununications in furtherance of tlie aboi'e objects. 5. Obtsin, collect aiid receii'e mone), b!, il'a), of grants. donaiions. bequesls, legacies or odier laivful Ineihod, proi'idcd thai Ilie Forum inai, not engage in an). fom] of pern1]en1 irading. 6. InN'est the monies of the Fonlln noi immediaieli" required for the furtherance of the said objects in or iiw)n siich investments, securities or property: as ma)" be thought fit, subjeci neN'ertheless to such conditioiis if <2ny) as may for the time being be imposed or required b). laiv. Recruit and tnin i'olunteers ii'ith relei.ant skills to ca. out the objects of the Forum. Employ or pay any person to supervise, organise and cany on the Thork of the Youih Forum and make all reasonable and necessary proiision for the payment of remunerdtion to employees. 9. Promote and organise CO*operation in the achievement of the above objects and to that end to ivork in association ivith the voluntary and statutory youth service (and other bodies), including local auihorities and governments; i'olunlary organisations. and other partners across lieland, GB and further afield engaged in the furtherance of the aboi'e objects in the area of benefit. 10. Do all such other laii'ful things as n]a)" be necessar), for the attainment of the above objects or any of them. MEMBERSHIP The Youth Forum is a membership organisation and as such the membership structures are detsiled below: IndiN'idual members. Affiliate members. Organisational members: Execulll'e Committee" Indii idual members All i.oung people aged I l - 2). ii.hose residence is in Northern Irela]id are entitled to beconie indii'idual nienibers of ihe Youth Forum proi"iding the! fu]fil the folloii.iiig criieria..
NORTHERN IRELAND YOUTH FORUM REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The)" should be aged 11-25. 2. They slK>uld activety support the values, prioritses. aims and objectives of the Youth Forum. By completing relevant membership registration. Indiiqdual members have the opportunity to participate in all NIYF programmes and be inforn]ed about these via a range of communications mechanisms. 5. Individual members are not required to attend AGMS, but are invited to do 6. Indilidual members are entitled to voting rights. b. Affiliate members (Global Affiliate and Young Adult) Global Affiliate membership is open to any young perso aged 11-25, who lives outside of Northern Ireland and has an interest the work of the Youth Forum. issues that young people face in the jurisdiction" and / or ivould bke to become involved in applicable Youth Forum project work, campaigns, events, seminars etc. Young Adult Affiliate membership is open to any young persory aged 26-31 who lives in Northern Ireland and has an interest the ivork of the Youth Forum. issues that young people face in the jurisdiction; and l or ivould like io become ini'oli'ed in applicable Youth Forum project ii'ork. campaigns. ei'ents, seminars eic. AlIlate members are required to fulfil the folloii ing criieria: Thei. should be aged 11-25 in the case of Global Affiliatr members aiid 26-31 in tlK case of Young Adult AlIlate Inembers. The!. sl¥)uld actii'ely supwrt i:alues. prioritses. aims and objectii'es of the Youth Forum. 3. B) conipleting relei'ani membership regisiration. 4. Affiliate niembers hai'¢ the opportunit). io participate in all NIYF programines and ii'ill be infornied about these i'la a range of conulliinications mechanisms. 5. Affiliate members are not required to atte1 AGMS. but are invited to do so. 6. Affiliaie members are not entitled to i'oting rights. Organisational Members Organisational Membership is open to local Youth Councils" Youth Forums. Youth Clubs. SclK)ols' Comn]unity: Groups.. Regional Voluntary organisations or other relevant young people's organisation so long as the)" promote the participation of young people and that: l. The), activety support the values, prioritses, aims and objectives of the Youth Forum. 2. They actii'ety promote the participation of young people in decision making Ivithin tFKir organisatson. Each organisation must appl}, in ivriting to the Youth Fonlln by completing the necessat), application process. 4. Organisational members include those that li'e are actiNel)' Ivorking ivith and li ill represent a netti.ork of like-minded organisaiioiis li ho li ill proi'ide opportunities foi )"oung people and colleciii'cl)" proniote )'outh i'oice. d. Eiecutii"e Committee The Northern Ireland Youth Forum ill be managed b)" an Eiecutii'e Committee. The Eiecutii'e Committee are responsible for organisational goi"ernance and oi'erseeing the da!"_to-da) management of NIYF. Whilst il is noi a pre-requisite that the ENeculll'e Coinmillee ii.
NORTHERN IRELAND YOUTH FORUM REPORT OF THE TRUSTEES FOR YEAR ENDED 31 MARCH 2025 is a full)" representstiN'e gioup" the Youth Fonlln iiill be mindful of the makeup of the committee in temis of equality: legislatio The Executii'e Committee ivill be made up of no fewer than 12 and no more than 20 young people (aged I1- 25) Ivho will be drawn from the Youth Forum's membership through election and co-option if deemed apptopriate. Executive Committee membets will be elected on a tri-annual (three )'early) basis following a vote at AGM and subsequent Co-optson by the incoming Executive Committee if outlined in Election Documentation. The number of seats available on the Executii'e Committee Mill be agreed by the outgoing Committee based on numbe of nominaiions receii'ed, representatson and strategic direction ai thai time. Executive Committee rnembe aged over the age of 18 shall be named as Trustees. Trustee only voles can be triggered for ntter5 of significant legal concern. Such a votr can be tTigged by the chairperso Vice chalerSo0 Secretary an(Vor the Treasurer, taking into consideration advice from the Executive Conunittee and Chief Executive Officer. Trnstee only votes are binding, though the thoughts of the wider Executive Committee must be noted in the minutes. The Executive Conunittee has the authority to Co-opt members. The ExecutiN'e Committee has authority to bring in independent advisors to the committee on an issue-b}i_issue basis. Ill. Vll. viii. ANNUAL GENERAL MEETINGS An Annual General Meets'ng of the Youth Forum shall be held at such place and lime (noi being more than 15 months after the holding of the preceding Annual General Meeting) as ihe Commiiiec SI11 denli]e. To hold an Annual General Meeting, or ENtraordinari' General Meeting. Ihe Youth Foruni needs one quarter or active members represented. including N'o office bearers. Any actii'e Members iiho are noi able to attend Annual or Extraordinary, Gcneral Meciings aiid iNho sei)d apologies io the NIYF Secretar). are entilled io i.'oie b). pro.xTr'. Apologies can be receii'ed i.la ii'riln or clectronic communicatio1. Ai such Anni1 General Meeting the business shall include tIK folloiving: a) The election of members to seTh:e on the comtniltee. Con]mittee elections nornull). take place every 2 years. b) The appK)intment of an auditor or auditors. c) The consideration of an Annual Report of ivoth done b), or under the auspices of the Committee. d) The consideration of audited accounts. e) The transaction of such other matteTS as may from tsme 10 tinie be considered necessary. EXECUTIVE COMMITTEE OFFICER BEARERS: The follow'ing office bearers shall be elected at the A.G.M. to serve on the Executive Committee. CHAIRPERSON.. The Chairperson shall convene and clliir meetings of the Youth Forum and its Executive Committee. In conjunction Miih the Secretary, the Chaiq)erson should liaise ivith staff. Addilionall),: the Chairperson shall be eiyected to represeni the organisation at external events. VICE CHAIRPERSON: In the absence of the Chai[perso the Vice Chairperson sha]1 be eipected to carry, out the duties of the chairperso They shall be expected to be in attendance ai all meetings of the Youth Forum and its Executii'e Committee. SECRETARY: The Secretsn. shall liaise ii'ith the emplol'ees io ensure that the general business of the Youth Fonim and tlie Youth Forums office is being cartied out pl0[1!.. In additio the)" are required io be in attend]ce at regular staff meetings to ensure the aboi"e. TREASURER: The Tieasurer shall be respK)nsible for i1.01ng ii'ith the stsff to ensure thai the Youth Fonim has enough resources to fiilfil its objectii"es. The!" shall produce a balance sheet to be presented ai the AGM.
NORTHERN IRELAND YOUTH FORUM REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Further posis M'ill be reseTh'ed for ot[ y'oung people. Where Executive members need additional support to enable them to carry out their duties. the Youth Forum shall, where possible, employ the professional expertise to give guidance and advice. FUNCTION OF THE EXECUTIVE COMMIThEE The Executive Committee ivill meet no less than four times per l'ear. T] Chair will be resnsIble for setting the agenda of these meetings through direct engagement iTrith the CEO, staff and active members. The Executive Committee shall.. meet a minimum of four times per year. To hold a meeting of the Executive Committee there needs to be half of the Executive Conllnittee members in attethce. ensure the day to day running of the organisation and make any IMrtant decisions necessary. support the CEO in responsibility, for the employment of, supetvision of and support for stsff, advising the organisation on fllL3ncial matters and moniioring the programme to ensure the Youth Forum is meeting its aims and objectives. actively support and promote the aims of the Youth Forum and the actii'ities. Ivork etc., of the organisation. If required, discuss any matter relating to an employee. If the Executiile Committee is required io do this and a member of it has been in an)Trva)' inN oli'ed in the incident. the indiiiidual shall ithdraw from the discussion. The ExecutiN'e Commillee should also refer the Contracts of Employment relating to each particular post. In the case of an indiiidual's absence from tti'o or more consecutiiTe Executive Committee meetings ithout ii'rilten apolog),: the EiecutiN'e Committee shall consider ivhether 10 Co-opt an alternative into thai post to carry out the associated duties for as long as is deemed necessary. Where necessar), the Eiecutiire Commiiiee shall seek adi'ice from professional e.xpcrts in relatson to financial, legal or strategic mailers. Each Eiecutii'e Cominittee member is eNpected to seTh;e thc dutscs of iheiroffice for a pcriod of Iliree }iears. Tlic Eiecutiiic Coniniittee ina). appoini such sub-commiitces: adi'isor%' groups or i1.011]g parties of tlicir oil n i)Icnibers and other persons Irom time lo liine. necessan. for thc carr)'iiig out of ihcir iiork and Iiia), dctennine Ilieir ternis of rcfcrence, duraiioii and composition. All such sub-comii)itices shall inakc rcgular reports 10 tlie Execulil'e Coinmiiiee. No sub-cominiiiee sl)all make an). decisions iihout this goiiig io ihc full Eiecutii'e Comniitlee. Where possible the Chaitperson or Vice Chairperson sh,Ill chair these sub- committees. Members of the Eiecutii:e committee are expected to act ivith integrityr and within the eihos of the Youtli Forum. It is eipected that as such Youth Forum strateg). and polic): comes before any other interest oiitside of ihe work of tk Youth Fornm. Committee members are exyecied to ensure the organisation remains apolitical. Should an), confiict of inierest hamper an individual's role as an Executive Committee member they will be expected to recoLsider their position. FINANCIAL REVIEW The organisation had net itKome for the year of £162:004 (net exyenditure 2024: £63:216). When added to the reserves brought foThiard the total reseTh'es at 31 March 2025 are £538.913 (2024: £378:595). RESERVES POLICY It is the polic), of the organisation io maintain unrestricted reseTh'es of a Ininiinum of six months running costs of resources expended on general actii"ities. The organisalion also l]as a wlicN' io maintain furtlier iiiuestricted rese"eS of the current redundanc}: costs of the organisation. At 31 March 2025 this Ivould equale to £63,124 (2024: £62,810). RELATED PARTIES The Charit!" has rK) relaied parties. PLANS FOR FUTURE PERIODS Oi'er the coming !"ear. Nl Youth FONM ii'ill ii.otk to consolidate and further dei.elop our organisation. We ill
NORTHERN IRELAND YOUTH FORUM REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 iiork to secure resources and essential core funding to SUPPK)rt our Work as e mol'e forn"ard. Nt Youth Forum is equipped well io deal ivith a changing wjlicy and funding lalsCape, and we will continue to sustain and develop collaborations and partnerships. create space for innovation and dei'elopment" and continue to th'versify funding slreams. The growth and development of In.atiVe )'outh iiork programmes, increasing international netWoS and funding opportunities, as well as maintaining our profile enables the ongoing sustsinability of the Nl Youth Forum. Up to date financial syslems and planning, alongside strong gOernance strnctures are key prioritses as reflected in our strategic plan. IUSK MANAGEMENT The main risk M'hich faces the NI YouÉh Forum is the uncertainty of fuTKling. The Executive Committee continuall). monitor financial position of the Nl Youth Forum and have examined major risks which the organisation faces and confirni that policies and procedures have been established so that the necessary steps can be taken lessen these risks. An Organisatio1 risk register is maintained at the NI Youth Forum. EXECUTIVE COMMITTEE REPORTS Chairy)erson's Report NI Youth Foniin conlinues to focus on the Ihings that matter most to our members. Combatting the cost of living, ciiibedding I'ouih i'oice ai the heart of goi'ernmenL adtr'ocating for social justicc a]id bringiiig J'oiing peoplc togetlier to proinoie peace building. Young people continue to lecl the impact of Ihe rising cost of lii'in& and much of our work Ihis l'ear has focused on supporting those most affected. Our staff hai'e ii'orked ii'iih cxceptional dedicatioi), orrering praciical suppor¢ safe spaces. and opportunities for emplo}'menL educaiion and perso11 dei'elopiment. Through our role as Secretarial io the All-Part)' Group on Youih Participatio ii:e hai'e ensured Ihese eiperiences remain ceiitral to discussions on housing a1 )'outh policy. We also laiinched oiw Progrunnie for CIL1nge: dei:eloped in response to the Progranune for Goi:emnient consultation. This ):ouih-Icd dociiment sets out clear priorilics for in)proi"ing )'oung people's lii'es. callinb) for meaningful action io promote l.outh i'oice, social justice and peace building. As ii.ith all of our ii'ork, Llll. s is undeTpinned b). our commiimeni to a rights-based approach in line iiith the United Natiotks Coni'ention on the Rights of the Child. In 2024-25 Il'e met ii'ith the Secretar). of Stale for Northern Ireland, Rt Hon Hillary Benn MP and Officials from Irish GoTremment to further our advocacy on behalf of )roung people. Following our meeting ivith the Secretary of State: li e ii'elcome the UK Goi'ernment's announcement on the introduction of votes at siYteetL a long-term campaign of the NI Youth Forum. The Executive Committee hai'e ivorked to revieiv and continuall), improN'e our financial position and organisational goi'emance oN'er the past financial J ear. This bod)" of iiork, undertaken with the support of our staff. in particular, Amanda Steiiart and Aron Hughes. has enabled us to establish bvo neiv sub committees. These include ihe Finance: Risk and Audit Committee led b)" our Treasurer: and the Goi'ernance. People and Strate, Conunittee led b)" our Vice Chair. I look fonTrard io iioiking alongside our staff team and the Executiiie Conunittee as this neil a)" of iiorking takes shape. Lastl)": I ivani to thank our staff team: i"olunteers: and Executii"e Committee foi their commitment and passion. Their ii'ork ensures }"oung people's i'oices continue to shape decisions locall!. and nationalli": and that the NI Youth Fonun renInS a place ii.here l.oung people are supported: heard. and etnwii'ered. Cohen Tai lor Clk1irperson
NORTHERN IRELAND YOUTH FORUM REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Secretary's Report The 2024125 )rear has been another strong one for the NI Youth Forum. Our staff and volunteers have continued to deliver high-quality support and create meaningful opportunities for participatioffj learning and development among our membership. Their conunitment has ensured that young people remain at the heart of everything we 2024 saw our AGM take place in December, Ivhere members i'oted io support irnportant constitutional changes. Their engagement and trnst in our direction has strengthened the orgamsation and ensured we remain resp)nsive, representative and youth-led. The Executive Committee has respK)nded to three motions passed by the Nt Youth Forum membership at our AGM and I would like io thank the proposer of these motions, Callum seen for his work on drafting them. Alongside this, we have continued to stsengthen our goN'ernance and organisational systems, placing the Fornm in a stable and accountsble position for the )rears ahead. I want to thank our Executive Committee for their leadership, our staff team for their dedicatio and our membership for their continued support. Together, we ren]ain con]mitted to amplifying youth voice and championing the rights of young people across the North of Ireland. Clara Ni huisceith Secretary EXECUTIVE COMMITTEE'S RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS The E?&eciilll'e Committee is qUired to prepare financial statements ii'hich giire a irue and fair N'ieii, of ihe slate of the charit) s affairs aiKI of its income a1 eYpeNliture for the y&qr. In preparing the financial stsiement the executive committee are required to seleci suitsble accounting lIcIes, 10 appl), them consistently and to make judgeinents and estimates that are reasonable and prudent. The Executive Coininitiee are rcswnsible for keeping proper accounting records li hich disclose, i%'ith reasonable accur<lC) at an). time: the financial position of the ch1.. To ensure that proper books and records are kept tlie charit)" Ik1s emplo}"ed appropriatel). qualified personnel and has maintained appropriate coniputerised accounting systetns. It is so responsible for safeguarding the assets of the charit), and hence for thking reasonable steps for the prei'ention and detection of fraud and oilKr irregularities. STATEMENT OF DISCLOSURE TO AUDITORS So far as the members of the Executive Committee a aivare there, is no relevant audit infornution of which the Charity's auditors are unaivare and they have taken all the steps that tho, ought to have taken to make themselves aware of any relevant audit InforntiOn and to establish that the Charity's auditors are aware of that inforn)ation Approved by the committee and signed on their behalf on by: Date: 25/01/26. Title.. Chairperson Date: 23/01 /26 Title: Secretsry"
NORTHERN IRELAND YOUTH FORUM INDEPENDENT AUDITOR'S REPORT Opinion We hai"e audited the accounts of Northern Ireland Youth Forum (the 'cl)arity"') for the )'ear ended 31 March 2025 which comprise the Statement of Financial Actii'ities. the Balance Sheet, the Statement of Cash Floivs and the notes to the accounts, including a Summ, of siwficant accounting policies. The flllqncial rewrting framewo that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair vielv of the state of the charity's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expeIlture, for the year then ended. have been pn)perly prepared in accordance ith United kn'ngdom Generally Accepted Accounting Practice. and have been prepared in accordance with the Ckwities Act (Northern Ireland) 2008 a1 the Charities Act (Northern Irela1) 2013. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUK) (ISAS (UK)) and applicable law, Our responsibilities under those standards are furtherdescnl)ed in the Authtorfs responsibilities for the audit of the accounts section of our report. We are independent of the Chlty in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other ethical resporLsibilities in accordance ivith these requirements. We beheve thai the audit evidence we have obtained is sufficient and appropriate to proiride a basis for our opinion. Conclusions relating to going concern In auditing the fiiiancial sthicinents, e haiie corKluded that the Trustees, use of the going concern basis of accounting in the preparation of the financial SLqtements is appropriate. Based on the work ive have perfornied. we have identified any material uncenainties relating to eveiits or conditions that, indiiridually or collectively, may cast significant (loubt on the charity's ability to continue as a going concern for a period of at least tivelve months from w hen the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with resped to going concern are described in the relevant sections of this report. Other inforniation The other inforniaiion comprises the infornlation included in the annual repory other than the accounts and our auditor's report thereon. The Trustees are responsible for the other inforn]ation. Our opinion on the accounts does not cover the other inforn)ation an(L except to extent OtrWise exyliciily" ststed in our repor¢ we do not express any forn] of assurance conclusion thereon. In connection with our audit of the accounts, our responsibility is to read the other infornution an(L in doing so, consider Ivhether the other inforntion is materially inconsisteni with the accounts or our knowledge obtained in the audit or otherwise appears to be materiall) misstated. If li'e identify such nterIal inColsten¢1eS or apparent material misstatements, Ive are required to detern11 ivhether there is a material misstatemeni in the accounts or a material misstaternent of the other inforn]ation. tf: based on the ii'ork ive haN'e performed: we conclude that there is a material misstatement of this other inf0rn]ati0 li'e are required to report thai fact. We have nothing to report in this regard. Matters on which The are required to report bi. exception In the light of the knoii'ledge and understanding of the Trnstees and its eni'ironment obtained in the course of the audit, iTre hai'e not identified material misstatements in the Trustees, Report. We hai:e nothing to report in respect of the folloii.ing matters in relation to ii.hich the Charities Act 2008 requires us to report io }"ou if: in our opinion.. adequate accounting records hai"e not been kepL or retums adequate for our audit hai'e noi beeii receii.ed from br<lnches not i"isiied bi" us. or the financial statements are noi in agreement ii.ith the accountlng records and retutns" or certain disclosures of Trustees, remuneration specified bi" laiTr are noi made: or
NORTHERN IRELAND YOUTH FORUM INDEPENDENT AUDrroR'S REPORT we haiFe not received all the InforntiOn and exT)lanations we require for our audit" or the Trustees w ere nol entitled to prepare the financial statements lli accordance ith the snull coinpanies regiiiie and take adi'antage of the small companies, exemptions in preparing the Trnstees, Report and from the quirement to prepare a strateC reFx)rt. Responsibilities of Trustees As explained more fully in the Statement of Trnstees, Responsibilities, the Trustees are responsible for the preparation of the fmancial statements and for being satisfied thai the), give a trne and fair vieii, and for such internal control as the directors deterniine is necessar), to enable the preparation of fllLqnCl statements that are free from material misstatement, whether due to fraud or error. In preparing the fllLqncial statements. the TnteeS are responsible for assessing the Charity's ability to continue as a going concern, disclosing, as applicable, matters related going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about ivhether the fuclaI statements as a ii'hole are free from material misstatement, whether due to fraud or error, and to issue an auditovs report that includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in accordance with ISAS (UK) Ivill alli ays detect a material misstatement ivhen it exists. Misstsiements can arise from fraud or error and are considered nterial if. indii"iduall}' or in the aggregate. th. could reasonabl). be expected to infiuence the economic decisioi)s of users tsken on the basis of thesc fii)ancial ststements. IegularitIes. including fraud. are instances of n<0MplianCe ith laii's and regulaiions. We design procedures in line with our rcsponsibilities, oiitlined aboi'e. 10 deiecl n]aterial misstatements in respect of irregularities, including fraiid. The extent to ii'hich our procedures are capable of deiecting irregularilies. including ftaud, is dethiled beloiv. Extent to which Ihe audil iTras considere<l capable of (letectin% irre%ularities, including frau(I The objcctii'es of oiir audii in rcspKct of frdud. are: to idcntif!. and assess the risks of malerial misst21cineiit of tlic financial statemciiis diie lo fraud: io obthiii SiL1Clent appropriate audii ei'idence regardiiig thc asscssed risks olniaterial ii)issLiicnient due to fr<iiid: tl]rough desigining <iiKI implenientingi <ppropriate responses io those assessed risks. and to reswnd appropri<liel)' 10 11]st<1nces of fraud or suspected fraud ideiiiified diiring the aiidit. HoiieTrer. tlie prinwi responsibility for the prei'ention cind detection of fraud rests ith both lnagernent and those charged ivith goi'ernance of the charity:. Based on our understanding of the charity and its operating environment, we determined that the most significant frameworks ivhich have a direct impact on the prepardtion of the financial statements are those related to the reporting framework, (FRS 102, the Chan'ties Act (Northern Ireland) 2008, The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 the Charity, SORP and UK financial reporting standards as issues by the Financial Reportiiig Council). Addiiionally, li'e concluded that there are significant laii's and regulations in relation to the entily's charitsblc stalus and actil'ities of Th hich noCompliae haNe a material effect on the fuwicial sthtements. We assessed the susceptibility of the charity's financial stsiements io material misstatement, including how fraud nllght occur, incliiding evaluating rnanagemeni's incentii.es and opportunities io nnage earnings or infiuence the reported results. From the results of our assessment, li'e deierniined that the principal risks of fraud relale to IX>Sling inappropriate journal entries and use of charit), funds for purposes outside of restrictions imposed b). the donor. In common ii'ith all audits uiider ISAS (UK), li'e are required to perforni specific procedures to respond to the risk of management override. Au(lit response to risks identified As part of an audit in aCcord(Ce ii'ith ISAS (UK) li'e eiercise professional judgement and nIntAi11 professioi]al scepticism throiighoiit the aiidit. Aiidit procedures perfomied b!" the engagemeni team included: We obtained an iinderstanding of the chariti" iniernal control "S(eMS iii order to design audit piocedures that are ,Ippropriate in the CirclinlanCes. but noi for the purposes of expressing an opiilion 01) the effectii:eness of tlie cliarit)":s internal control. We obtained an understanding of hoii" the chariti" complies ii'ith relei.ant laii s and regiilatsons: includiiig tliose as a resuli of its registration ii.ith Charih. Commission foT Northem Irelwid b)" makiiig enquiries of manageineiii and ihose charged ii.iih goi"ernance. Enqiiired of management. those charged ii'iih goi'emance around actual and potential litigation and clainis.
NORTHERN IRELAND YOUTH FORUM INDEPENDENT AUDITOR'S REPORT Enquired of entity staff to identify an), insLqnces of non-compliance with laws and regulations. Performed anal) tical piocedures io ideniify" any unusual or unexpected relationships that rnay indicate risks of material misstatement due to fraud Revieived minutes of meetings of those charged ith goN'ernance Revieived financial staiement disclosures and testing to supporting documentaiion to assess cornpliance with applicable laivs and regulatio. Aiidited tk risk of management ovetride of controls, incliiding through testing journal entries and other adjustments for appropriateness. and evaluating business rationale of significant transactions that are unusual or outside the norn1 course of business. We conununicated relevant laiTrs and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance 1th law's and regulations throughout the audit. There are inherent limitations in the audit procedures described aboN'e aTKI the further rem0ed non-compl1ac ivith laws and regulations is from the events and transactions reflected in the financial statements. the less likel) lie would become aware of it. Also, the risk of rK)t detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may inTr'olve deliberate concealment through collusioo forgery., intentional omissions, misrepresentations or the override of internal control. A further description of our respxinsibilities is available on the Financial Reporting Council's website at: https://www.frc.org.Uldaudito sponsibilities. This description forn part of our auditofs report. Use of our rei)ort This report is nLqdc solel!. to the charit) s members. as a both,. Our audit ii'ork has been undenakcn so that ive n)iglJi state to the cl]arit) s Ineinbers those niatiers li'e a required to stsie to ihcin in ail auditors, report and for no otlier purpose. To the fullest cNtent peniiiiied bi" laii., li'e do noi accept or assume responsibility. to aii!'oi)c othcr Il)e charit), and its members as a bod},, for our audit li.0. for this report, or for ihc opinions ii:e hai'e fornied. R. g.fL¥JJ 28101/2026 Moorc INI) LLP Chartere(l AcciiuntaDts 4th Floor Doneg1 Hoiise 7 Donegall Square North Belfast BTI 5GB 10
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NORTHERN IRELAND YOUTH FORUM BALANCE SHEET AS AT 31 IIt4RCH 2025 2025 2025 2024 2024 Notes Fixed Assets 52058 56,206 Current Assets Debtors Cash at Bank and in Hand 63206 484J22 547528 6,725 335,864 342,589 10 Creditors: amounts falling due within one )'ear (20,200) 11 61,473 Net Current Assets 486,055 322,389 Net Assets 538913 378,595 Funds: Unrestricted Reser*'es Restricted ReseTh'es 12 12 387J90 151523 335.519 43,076 538.913 378.i95 Approi'ed b). the eiecutiN'e committee on atKI signed on its behalf b),: Dale: 23/01/2É Title.. Chairperson Date: 23/01 /26 Title.. Treasurer 12
NORTHERN IRELAND YOUTH FORUM CASHFLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 2025 2025 2024 2024 Iyotes Net casb inflow From opeiating activities 15 159026 229.833 Returns on investment and seTh'icing of finance Interest received Net cashflow from returns on investment an(1 seTh'ieing of finance Capital expenditure and financial inveslment Payment to acquire tangible fixed assets 9,682 (28,647) Net cashflow from capital expenditure and financial ini'estment (9ffj82) (28,647) Effects of foreign CiCKge on cash (1ffj86) Increasel((lecrease) in C4qsb 148,458 201.I86 Cash ¢iiid Cclsh cquii'cenlS at the begii)ning of year 335864 134,678 Tot4ql C4qsh an(1 C415h equii"alents at the end vf )'ear 484J22 33) 864 13
NORTHERN IRELAND YOUTH FORUM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting Policies 1.1 Accounting Coni'ention 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 ivith the Financial Reporting Standard ivhich applies in the UK a1 Republic of IlarKI (FRS 102) (effective l January 2019 - (Charities SORP (FRS 102)), the Financial Reporting Stsndard applicable in the UK and Republic of Irela1 (FRS 102). 1.2 Going Concern At the time of approiring the accounts the Trustees hai'e a reasonable expectation that the charity has adequate tesources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern b&sis of accounling in preparing accounts. 1.3 Tangible Fixed Assets Tangible red assets are stated ai cost less accumulated depreciatioL Depreciation is provided at rates calculated to writeff the cost or valuation less estimated residual value of each asset over its e.¥pected useful life. Computer Equipment Fixtures fittings & Equipment Leasehold improvements 25 % reducing balance 25 % reducing balance 15 % reducing balance Funll Accounting Unrestricted funds are general funds that are ai'ailable for use at the Trusiees, discretion in furtherance of the objectii.es of ihc charit),. Designaied funds are untestricied funds ii.hich ihe Trustees haire set aside for spccific purposes. These funds coniprise incoine receii'ed in prei'ious financial l'ears from Translink and the Northern Ireland Housing E.xecutive Ivhich the Tnistees hai'e designated to be used for tender. Restricted funds are ihose dOted for use in a particular area or for specific PUTPX)ses. tlie use of iN'hicl) is restricted to that area or purp)sc. 1.5 Pensions The charity, operates a defined contribution scheme for the benefit of its emplo)'ees. Contribiitions Pcl)'ables are charged io the Statement of Financial Activities in the year they are payable. 1.6 Allocation of Costs Resources eipended are allocated to a particular activity, N re the costs relate directty to ihat activity. Core costs which cannot be directly allocated have been apportioned. 1.7 Income All incoming resources are incliided in the staternent of financial actiiriiies ii'hen the charihi is entitled to the income and the amounl can be quaniified ii.ith reasonable accurao.. The folloii.ing specific policies are appb'ed to particular caiegories of income: Voluntary, income is receiiied b) iTra)' of grants, donations and grfts and is included in full in the Statement of Financial Actii"ities iyhen receivable. Grdllts: ii'here entitlernent is not condiiional on the delii'eryy of a specific perforn]ance b), the charity: are recognised ii.hen the charit). becomes unconditionally entided to the grant. Donated ser¥"ices and facilities are included at the i.alue to the charit), ii.here this can be quantified. Tlie value of seTh'ices proi.ided b!" i"olunteers has noi been included Én these accounts. Ini'estment iiicoine is included ii'hen receii"able. Income from chariiable actii'ities incliides income recognised as earned (as the related goods or sen'ices are proi'ided) undcr contract or ii'heie eiitidenienl to grant fiinding is siibjeci io specific perfotn]ance coiiditions. Grant income included in ihis caiegoTh' pK)i"ides funding to support prOglIn]e actii'ities aiid is recognised ii'liere there is entiÈlemenl. certainty" of receipt and the amount can be measured ii'ith sufficienl reliabiliti". Eiiien(liture Eipenditure is recognised on an accruals basis as a liabiliti" is incurred. Fiinding proi.ided through coiilracttial
NORTHERN IRELAND YOUTH FORUM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 agreements and perfOrnkce Jated grants are recognised as goods or services are supplied. Costs of generating funds are those costs incurred in attracting N"oluiilarJ" inconie, and lIse incurred in trath'ng actiiities that raise funds. Governance costs include those iU[red in the governance of its assets and are primarily associated with constitutional and ststutory requirements. Support costs include central functions and have been allocated to actii'ity Cost categories on a basis consistent with the use of resources, e.g. allocating office property costs by floor areas, management and human resources costs by the number of stsff, and fInae and IT costs by Iv0 done. Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are N'alued at the amount prepaid net of any trade discounts due. 1.10 Cash at bank and in hand Cash at bank and cash in hand includes cash and short terni higmy liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 1.11 Creditors and provisions Creditors and provisions are recognised here the charity: has a present obligation resulting from a past eN'ent that ill probably result in the transfer of funds to a ihird part), and the amount due to settle the obligation can be measured or estimated reliably. Creditors atKI proN isions are norn11). recognised at their seitlemenl amouiii after alloii'ing for an), trade discounts due. 1.12 Financial Instruments The Cl)aril)' onl), has financial assets and fin1claI liabilities of a kind that qualif), as basic finaiicial instruinents. Basic financial instniments are initiall), recognised ai trdnsaciion i'alue and subsequenil}' measured ai their scttlenieni i'alue ii'ith the exception of bank loans ii'luch are subsequenil). rneasUd ai amortised cost iising the effectii'e inieresl method.
NORTHERN IRELAND YOUTH FORUM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Salaries The total charge for sajaries, national insurance and pensRon costs il'as £772,514. This has been disclosed in the ststernent of financial actii'ities as folloii s: _ 2025 2024 Wages and salaries Social security costs Other pe10n costs 661,020 59207 52287 670,217 57,492 53,450 772514 781,159 2025 2024 Average number of employees during period: 19 21 There 1< s one emplo)'ee li hose emolutnents eiceeded £60,000 (2024: None). The kej. managenient persoimel of the Charity. incliide the Chairyyerson: Vice CFkn1irperS0 Treasiirer. Secretsry". Trustees {d AssisLini Directors. The total emplo)'ee benefits of the ke). management personnel of tk Charity, were £192:()91 (2024: 1186.614). Pension commitments The charii) operaies a defined contribiition pension scheme for ils emploj'ccs. The tothl contributions paid into the sclieme in the )'e<ir b)" the charity: ilere £52.288 (2024". 53,4iO). There ii'ere no conlribulions outsliinding at Ihe ye<lr-end (2024: £nil). 16
NORTHERN IRELAND YOUTH FORUM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Income from Charitable Actii'ities Unrestricted Funds Designated Unrestricted Funds Restricted Funds Total Funds 2025 Total Funds 2024 Grants Receivable EA Core Grants NI Housing Executive Translink 721 721 40,000 33J33 40,000 33,333 40,163 66,666 110,000 986 62,000 135,493 59,800 50,000 38,723 Belfast City Council Tudor Trust CFNt Henry Smith Joseph Rowntree Mo BCC Community Support Recovery BL Relentless Change NIHE Siistsining Tenancies Henry. Sniith Therapeutic CIN - Youth Social Action North South Youth Fonim CommunilN' Knoiiledge FutMI Youll) Start BCC The Pilgrim Tnisi General Electoral Comnussion BCC Medium Grant cvs DFC PeacePIus Sustsining Tenancies South IEast Sustaining Tenancies North/West Joseph Roivntree Foundation Aii'ards for all Electoral Commission - Train the Practiiioner EA Core Esmee Fairbairn Oak Foiindation 60,000 101,620 220,011 60,000 101ffj20 220,011 300 220,011 24,952 80,000 44,864 84,664 2,000 92,173 9,950 30,000 (15,153) 7,500 3,800 3,125 13,750 707 411,000 38J91 707 40,1)1)o 38J91 80,957 30,479 30,479 73284 15,000 73,284 15,VOO 48,620 260,114 48,620 260,114 47035 47035 47034 47034 51250 20,000 51250 20,000 10,000 3,000 50,000 19,744 10,000 3,000 50,000 19,744 139,534 73.333 1,080,983 1,293,850 1.16i,7C)7 17
NORTHERN IRELAND YOUTH FORUM NOTES TO THE FtNANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Other Income Unrestricted Unrestricted Funds Funds General Designated Restricted Total Funds Total Funds Funds 2025 2024 Core Contribution Training 11.793 11,793 450 11,793 11,793 450 Governance Unrestricted Funds Unrestricted Funds Restricted Funds Total Funds 2025 Total Funds 2024 Audit Fee Depreciation 3,080 7.164 13,312 13,030 13,U3U 15,680 3,080 18,760 20,476 18
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NORTHERN IRELAND YOUTH FORUM NOTES TO THE FINANCIAL STATEMEN15 FOR THE YEAR ENDED 31 MARCH 2025 Fixed Assets Furniture Computer and other equipment equipment l£asebold improTrements Total Cost At Isi April 2024 Additions 51,090 75,083 8,543 77,126 1,139 203,299 9,682 At 3 1st March 2025 51,090 83,626 78,265 212981 Depreciation At 1st April 2024 Charge for year (15,295) (5,507) (65,947) (4,420) (65,851) (147,093) (3,103) (13,030) At 3 1st March 2025 (20,802) (70,367) (68,954) (160,123) Net Book Value At 3 Isi March 202) 30,288 13,259 9Jll At 3 1st March 2024 3i.79i ),136 11,27) 56,206 Debtors 2025 2U24 Debtors Prepayinents .59J17 3,889 63206 6,725 10 Cash at Bank an(1 ID Hand 2025 2024 Ulster Bank Current Account Ulster Bank Business Resen."e Account Petty, Cash 483204 584 534 334,878 584 402 484J22 33i,864 20
NORTHERN IRELAND YOUTH FORUM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 11 Cre(litors: Amounts falling due within one vear 2025 2024 Trade creditors 563 Otkr creditors 61,473 19,637 61,473 20,200 21
NORTHERN IRELAND YOUTH FORUM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 12 Reserves Opening Balance Gain & Loss Closing Balance Income Expenditure Transfer Restricted EA Core Ards & North Doivn B.C Peace IV - Amplify. Big Lottery Relentless Charge Paul Hamlyn - Follow on Fund BCC Tudor Trust Henry Smith TNL DornLqnt Accounts Department of Foreign Affairs and Trade BCC Community Support CFNI BL Relentless Change The Pilgrini Trust UK Community. Reneival NIHE Sustaining Tenancies Henry, Smith Therapeutic TEO Good Relations 2022-2023 CIN - Youth Soci¢il Action HPF Youth Stsrt BCC BCC Medium Grant Comn]ission for Victims and Survivors PeacePIus Siistaining Tenancies South st Sustaining TeJ]ancies North/West DFC Aivards for all Electoral Commission - Train the Practitioner EA Core Esmee Fairbairn North South Shared Island Civic Society. Flind Oak Foundation 2,196 721 6,833 27,088 5,762 1,289 1,846 35,324 2,917 6,833 27,088 5,762 1,289 1,846 62,742 60.000 (32,582) (20) (34,101) 20 34,101 (i) 300 (61,9iO) 24,661 31 2.725 (703) 18,818 (38.391) 14.472 10.974 (20,673) (8,202) 3.800 3.125 300 8,405 72,983 {28,391) 2,725 101,620 220,011 (31,265) (171.689) (28,422) 707 40,000 38.391 (4) (33,437) (o) 246 10,974 (66,840) 1,256 4,394 (2,939) (14,226) 80,957 30.479 9iO (127.124) (21.021) (356) (6.064) 260,114 47,835 47,834 48,620 20,000 10,000 (317,164) (46,890) (48,710) (61,659) ( 19,845) (9,954) (57,050) 945 876 13,750 711 155 46 3.000 50.000 (3,000) 50,000 19,744 19,744 43.076 1.080,983 (1,007,528) 34.992 151523 Unrestricte(I Designated iinrestricted General unrestricted 161.784 17J.735 335.i19 73.333 151.327 224.660 (63.116) (72.99)) (136,11) 172,001 215,389 387,390 (1,686) (1.686) (34,992) (34.992) Tot¢ql Resen"es -J78.i9i l.-)Oi.643 (1.143.6_)9) (1.686) 38 ()13 Note.. £34.992 (2024: £66.i74) has been trdnsferred from general unrestsicled fund to the restricted reseTh'e balances to clecir an)" banCeS in deficit: in ii'hich ftirther funding is noi eipected to be receii"ed. 22
NORTHERN IRELAND YOUTH FORUM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 13 Net assets Unrestricted Funds Designated Funds Restricted Funds Total Funds Fixed Assets Current Assets 52058 162531 52,858 486,055 172,001 151523 Nei assets 215J89 172,(K)I 151523 538,913 14 Contingent Liabilities The cl)atity may become liable to repay grdnts received from various funders should it fail to comply with conditions set out in the relei'ant letters of offer. 15 Reconciliation of moTrement of funds to net cashflows from operating actiTrities 2025 2024 Net moN'emeni in fulS Dcpreciaiion (Increase)/decrease in debtors Increasel(decrease) in creditors 162.U04 13.030 (5C),481) 41,273 (C)3.216) 13,312 291.280 (l l.i43) 159.82C) 229.833 23