Charih. Registration No. NICl02677￿R36973 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 Fina￿la1 Statements 14-23 NORTHERN IRELAND YOUTH FORUM LEGAL AND ADMINISTRATtVE INFORMATION Trustees Ahmad Adam Resigned JanuaTh, 2025 Aoife mu￿hY Appointed September 2023 Brooke Kearney ApFK)inted September 2023 Carla Hannan (Vice Chair) Ap￿inted 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'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. A￿lIlate 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 A￿lIlate 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 atte￿1 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 n￿tter5 of significant legal concern. Such a votr can be tTigged by the chairperso￿ Vice chal￿erSo0 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 SI￿11 de￿n￿li]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'ril￿n or clectronic communicatio1￿. Ai such Anni￿1 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 i1.0￿1ng 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 res￿nsIble 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 IM￿rtant 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 i1.0￿11]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 la￿lsCape, 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 netWo￿S 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 gO￿ernance 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 Organisatio￿￿1 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 perso1￿1 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 a￿1 )'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 ren￿InS 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 a￿1 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 accurSling 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 n￿IntAi11 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 Circlin￿lanCes. 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 norn￿1 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 rem0￿ed non-compl1a￿c 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 Doneg￿1 Hoiise 7 Donegall Square North Belfast BTI 5GB 10 illé 3111 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 CiCK￿ge on cash (1ffj86) Increasel((lecrease) in C4qsb 148,458 201.I86 Cash ¢iiid Cclsh cquii'c￿enlS 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 a￿1 Republic of I￿larKI (FRS 102) (effective l January 2019 - (Charities SORP (FRS 102)), the Financial Reporting Stsndard applicable in the UK and Republic of Irela￿1 (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 r￿ed assets are stated ai cost less accumulated depreciatioL Depreciation is provided at rates calculated to write￿ff 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 dO￿ted 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 prOg￿lIn]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 perfOrnk￿ce ￿ Jated grants are recognised as goods or services are supplied. Costs of generating funds are those costs incurred in attracting N"oluiilarJ" inconie, and lI￿se incurred in trath'ng actiiities that raise funds. Governance costs include those i￿U[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 fIna￿e 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 norn￿11). 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 fin￿1claI 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). rneasU￿d 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 pe￿￿10n 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