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2024-03-31-annual-return

Charity registration number NIC103383

Company registration number NI038084 (Northern Ireland)

INCLUDE YOUTH

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

INCLUDE YOUTH

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr D Collins
Ms E Dunlop
Mr B Archer
Ms J L English
Mr F Smyth
Mr K Simpson
Ms B Foley
Ms E Stevenson
Dr D MacDermott
Prof D J Morrow
Ms B Anderson (Appointed 13 June 2023)
Secretary Ms K McCurry
Charity number NIC103383
Company number NI038084
Principal address 100 Great Patrick Street
Belfast
BT1 2LU
Registered office 100 Great Patrick Street
Belfast
BT1 2LU
Auditor GMcG BELFAST
Chartered Accountants & Statutory Auditor
Alfred House
19 Alfred Street
Belfast
BT2 8EQ
Bankers Danske Bank
Donegall Square West
Belfast
BT1 6JS
Solicitors Norman Shannon & Co
3-5 Union Street
Belfast
BT1 2JF

INCLUDE YOUTH

CONTENTS

Page
Chair's Report 1 - 2
Trustees' report 3 - 15
Independent auditor's report 16 - 21
Statement of financial activities 22
Balance sheet 23
Statement of cash flows 24
Notes to the financial statements 25 - 41

INCLUDE YOUTH

CHAIR'S REPORT

FOR THE YEAR ENDED 31 MARCH 2024

As many of you will know this has been an extremely emotional year for everyone in Include Youth after the untimely loss of our friend and colleague Paddy Mooney. Paddy was with the organisation for 20 years and Director for 8 of those years. It is impossible to put into words all that he did to make Include Youth the place it is today. He meant so much to everyone, staff, young people, the Board, funders and his legacy and memory will live on in Include Youth.

Paddy retired in August 2023 and in his last Report highlighted how much the staff and young people had been such an inspiration to him and he went over so many happy memories with us all. He enjoyed many happy times in the organisation, and he spoke warmly about how our staff helped change the lives of young people for the better and he was

Our thoughts are forever with Joan, Stephen and Paddy’s brothers and sister and we extend our heartfelt condolences and wish them the courage and strength to bear this irreparable loss.

Albert Einstein said the value of a man should be seen in what he gives and not what he is able to receive. In one word Paddy was a man who gave. He contributed so much to the development of Include Youth and gave generously of his knowledge, his expertise and his skills. Not many of us here will leave behind such a legacy of dedication and accomplishment.

Paddy did so much for so many and will never be forgotten. We will all have our own particular memories of Paddy and for me it was his great smile, sense of humour and his passionate interest in the work of Include Youth. He was a warm and wonderful individual and one we greatly miss.

This year marked the launch of YouthStart, a new programme that will support over 2,200 young people and partner with six other youth organisations throughout Northern Ireland. The programme aims to build young people’s skills for life. YouthStart is funded through the UK Shared Prosperity Fund. It will focus on people aged 16-30 who are economically inactive and furthest from the labour market and will help support confidence building, employability skills, life skills and improve opportunities for them to sustain employment. This will be part funding our Give and Take programme.

Include Youth has been awarded PEACEPLUS funding for the Strive Project. Strive is a cross-community and cross- border programme that engages young people in a transformative process, focusing on the five core strands of good relations, citizenship, personal development, employability and positive progression. This funding allows us to expand our services for young people and to provide employment opportunities which will boost the community and voluntary sector as a whole in Northern Ireland and the Republic of Ireland.

Our Expert By Experience Youth Mentors travelled to Geneva to meet with the UN Committee on the Rights of the Child UK Taskforce members to highlight issues where they felt the UK were letting young people down, ahead of the Committee’s examination of the UK Government.

Areas raised included the needs of unaccompanied asylum-seeking children, the minimum age of criminal responsibility, support for care experience young people leaving care and the impact that budget cuts are having on young people’s services.

We are incredibly proud of all the young people who spoke passionately and advocated for change. We are committed to continuing the conversations started in Geneva.

We had substantial input into policy work over the year including coordinating responses to the Race Relations Order consultation. Care review, Executive Offices spending review and PSNI Strip Search of children and young people in custody.

INCLUDE YOUTH CHAIR'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The launch of100 GPS back in Juty 2023 was a greal event and il is wonderful to b8 so well established in our new premises. It has made such a difference lo all our young people and staff lo have thes8 new premis8s. I would like to exiend our thanks to all our funders for making this happen and especialty thank Belfast City Council, Doherty Architécts and Mccusker Contracts Ltd for transfomiing the old industrial warehouse. It is great lo be working alongside VOYPIC and Viable under the on8 roof. I was dellghled to vRlcome Diane Hill as our naw CEO in February 2024. Dianè has extensive experianc8 wllhln tho sector and brings a wealth of experience and strategic vision lo help lead Include Youth in our new chapter of growth. Diane will help us grow our new worf( in the Republic of Ireland with Include Youlh Ireland and our work with Tusla. In this year we ￿ntinued to accomplish our goals and improve upon our achievem6nl$. This has bean another great and su¢¢essfvl year. Include Youth's success is due lo the hard W￿k, dedication, and selfless conlributions of staff, young people, and the Board. The tireless hard work, Innovation, leadership and achievements of our staff have been phenomenal. They ar8 Committed team of staff who work hard lo support all our young people with care experience and from disadvantaged backgrounds. Thè hard work and success have been mSffored by our young people on Ihe many various projects run by Include Youlh. Our children and young people have had another year of great results, gaining qualifications, Iraining opportungties and employmenl. Oui children and young people have contributed so rnuch lo this year, and it is inspiring to hear Iheir voicès being heard loud and clear. Wa are lucky to be Bble lo work with so many inspirational young peoplé. We have developed a new charfty partnershlp wilh New Look and Danske bank, and I cannot thank all our partners. lundefs and supporters enough for charnpioning Include Youth and lor their posilive contributions. They, each In their own way, have advanced the opportunilies for young people. Wrthoul all our fvnders and corporate partners, we could not do any of the work we do so thank you. We look forward lo continuing to bulld on our vlslon of a sodety that reali8es and fulfils Ihe rights and potential of aH our children and young people. tlon81 Colhns Chalr ol th• Board

INCLUDE YOUTH

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their annual report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

The trustees have taken cognisance of the Charity Commission for Northern Ireland's guidance on public benefit as defined in the Charities Act (Northern Ireland) 2008.

Include Youth is a regional rights-based charity supporting young people in or leaving care, from disadvantaged communities or whose rights are not being met, to improve their employability and personal development. The charity influences public policy in the areas of youth justice and youth employment. All the charity's work is underpinned by the voice of children and young people, evidence-based practice and international children’s rights standards. Include Youth's vision is of a society that realises and fulfils the rights and potential of all children.

During the year ended 31 March 2023 Include Youth developed and agreed a Strategic Plan for 2022-2025. The following sets out the main activities undertaken to further the charity's purposes for the public benefit and its achievements during the year ended 31 March 2024, the second year of the Strategic Plan for 2022-2025 against its strategic themes and aims.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

INCLUDE YOUTH

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance

Significant activities and achievements against objectives Strategic Aim: To deliver services that improve the lives of children and young people

Give and Take Core:

Give and Take Core is our longest established, direct service provision, for care experienced young people aged 1621. Give and Take is a commissioned service that is contracted by all five Health Trusts to provide personal/ social development and employability support for young people not yet ready to access and maintain a place within mainstream employment, training or education. The main aims are to improve the long-term employability and increase the confidence and self-esteem of young people referred to the service.

Give and Take offers a needs-led, individually tailored support package that equips young people with the necessary skills and confidence to successfully transition into employment, training and education, at a pace which works for each young person. Transitional support is also offered to young people to ensure they are appropriately supported to progress into their chosen career pathway.

From April 2023 to March 2024, Give & Take supported 101 young people across all five Health Trusts, and an amazing 82% of young people who completed their programme progressed into employment, training and education. 20% of these leavers progressed into employment; our biggest achievement to date.

Our Outreach strand continues to work with young people living in communities of disadvantage supporting them to prepare for their journey into mainstream employment, training and education. This year we worked with 88 young people.

This year marked the end of European funding, therefore, to continue our work, we entered into a new funding arrangement supported by the UK Government; the UK Shared Prosperity Fund. We joined the new ‘YouthStart’ consortium with six other leading youth work providers, to provide a regional service for young people who are economically inactive. This has been an exciting initiative which has demonstrated the value of youth work in supporting young people on their journey into employment.

“Thank you for everything you’ve done, you’ve changed my life for the better and are doing the same for so many young people.”

Young Person

“Give & Take has helped me overcome my social anxiety, whilst also offering me support, preparing me for work and life.” Young Person

“Thank you so much. I truly wouldn’t be where I am without Give and Take, especially my youth workers you do an amazing job, and seriously don’t get enough credit!” Young Person

An important pilot was undertaken this year in partnership with MyBnk, to promote financial literacy and improved money management with young people in Belfast and Derry. This was independently evaluated and has resulted in MyBnk establishing a base in Northern Ireland.

Give and Take in the Republic of Ireland became a reality this year as we were extremely excited and proud to be invited by TUSLA to pilot our Give & Take service in Cavan/Monaghan and South Dublin, Wicklow and Kildare, commencing in January 2024. We have been busy recruiting youth workers and identifying suitable premises. This work will be independently evaluated in 2025.

INCLUDE YOUTH

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Give and Take One To One:

Give and Take’s One to One programme is a regional, person-centred, needs led programme, that supports young people who have experienced, or are at risk of experiencing, Child Sexual Exploitation (CSE).

The programme provides one-to-one support, focusing on strengthening young people’s protective factors, improving their health, well-being, confidence, and resilience, ultimately fostering personal growth and improving long-term employability.

Sarah’s engagement with Nicole (one to one programme) has been extremely beneficial for her. Sarah has experienced a lot of changes in the last few months that have been outside of her control but her engagement with Nicole has remained consistent. Nicole’s input has allowed Sarah to focus on her future and whilst her lifestyle and circumstance are often very unpredictable, she has been able to focus on this part of her life and achieve numerous qualifications that she had been previously able to achieve prior to starting with Nicole. Sarah can now discuss what future career she would like to work towards and this has only come about following these sessions with Nicole. Sarah is also a young person who struggles to trust adults and professionals, so the fact that she consistently meets with Nicole is testament of the positive relationship that Nicole has built with her.

Between April 2023 and March 2024:

“This programme in general needs to stay and remain funded because we do not have enough quality resources for the young people of NI who struggle with CSE or drugs.” Young Person

“Thank you for everything you’ve done, you’ve changed my life for the better, and are doing the same for so many young people.”

Young Person

“At Give & Take I have started to learn about what it is like to work and I feel much more confident in general.” Young Person

Give and Take Start:

Start is an employability programme for young people aged 16-24 in the Greater Belfast, and North Down and Ards area, delivered in partnership with Northern Ireland Alternatives.

This year, 91 young people were supported to participate in Start across three delivery sites, engaging in essential skills and OCN employability skills training, life skills training, job searching support and the work experience programme. Young people on the programme also benefitted from mentoring support offered by the youth workers.

The profile of young people supported to participate in Start this year included young parents, homeless young people and young people experiencing unsettled accommodation, early school leavers, young people with neurodiversity and young people involved with the criminal justice system.

“I enjoy being part of Start. It has helped me with my social skills, and I have made friends from backgrounds I wouldn’t usually. I am looking forward to continuing and I hope to go to college next year.” Start Participant, East Belfast

INCLUDE YOUTH

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Essential Skills:

Include Youth delivers its own bespoke Essential Skills programme for young people on Give & Take Core (careexperienced), Start (young people living in communities of socio-economic deprivation) and our one-to-one specialised programme for young people at risk of CSE.

We offer essential skills in literacy and numeracy across 10 delivery sites, 49 weeks of the year and employ our own tutors who adopt a youth work approach to promote the active engagement of young people on the programme. This essential support has provided young people with opportunities to gain qualifications that assist in their progression into education, training and employment.

· 93 Essential skills qualifications were achieved

“Essential Skills has been good for me, you do work, get qualifications but it’s good craic too.” Young Person on Give and Take Care

“Thanks for being part of my journey.”

Young Person on Give and Take care

ESOL:

Include Youth delivered a pilot delivering ESOL (English for Speakers of Other Languages) for the Belfast Trust and Northern Trust, delivering 4 classes per week to support unaccompanied young people seeking international protection. Our own tutor team teach young people, and Include Youth is now an accredited ESOL centre.

From April 2023 to March 2024 30 young people engaged in weekly classes whilst also providing support and culturally sensitive services to help promote their integration into society.

Employability service:

Belfast Trust - Update from BHSCT Employability service

The Employability team works across Belfast HSC Trust area to provide a range of employability opportunities for care-experienced young people. Include Youth co-manages Belfast Trust Employability Service with Start360.

The Employability team worked collaboratively and in partnerships with a range of organisations to provide employment opportunities, work placements, volunteering roles, site tours and employability programmes. These include:

“I’ve given this a lot of thought but I can’t really put that into words... if I had to say something it would be I’d be stuck without the help you’ve provided”

Shea, employee at Graham Construction

“I’ve really enjoyed it and met a lot of people. I’m getting on really well and feel like I’m part of the team and have a purpose when I’m there. I think the JobStart Programme is a really good opportunity for a young person to get a real feel of a working environment and hopefully find their passion while working there.” Caolan, Jobstart employee

INCLUDE YOUTH

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Belfast Employability services worked with a total of 89 young people over the course of the year.

Of this, 93% achieved desired outcomes from referral

“...they have done nothing but support me in every aspect of my life and I really couldn’t have asked for better... Big shoutout to Donna... I couldn’t have asked for a better work coach she is one in a million...” Saoirse, BHSCT clerical officer

Western Trust Employability

We recruited 13 young people onto the JobStart scheme, which is an opportunity for care experienced young people to gain employability experience in a paid capacity. Eight young people moved into employment.

90% moved onto positive progression!

The Western Trust Employability Service supported 117 young people throughout the year, with outcomes as follows:

49 young people engaged in weekly classes 21 into traineeships/ apprenticeships

30 into full time education, some with part-time employment

5 into University Education

The team networked with local businesses and attended the Chamber of Commerce to introduce The Care Leavers Pledge, a new initiative designed to engage local businesses in supporting and nurturing young care leavers as they pursue their aspirations in training and employment. Through the Care Leavers Pledge scheme, we partnered with local private businesses to ensure fair wages and provide meaningful work experience, from short- term to long-term positions. Young people participating in this initiative also receive first access to job opportunities before they are released to the public, along with assistance in training and applying for positions, they also gain access to valuable traineeships and apprenticeships through training programmes.

“Meeting Emma transformed my life. With her support, I learned to read, secured a job as a painter and decorator with the Western Trust as part of the JobStart scheme and achieved my level 2 qualification from city and guilds in collaboration with 21 Training...”

Owen, Young Person

INCLUDE YOUTH

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Care for Change project

Our ‘Care for Change’ programme is funded by The National Lottery Community Fund NI and employs care experienced young people across our regional Give & Take bases at Include Youth.

These EBE’s work directly with our youth workers. The programme originated from our EBE model, in which we recognised that young people are experts in their own experiences and that involving them in co-design and codelivery was crucial in ensuring our programmes were informed by young people with lived care experience. The model progressed from EBE’s volunteering with Include Youth to employing them as paid staff members, ensuring that the programme was meaningful and that they were valued. The EBE’s role is to support current young people who are engaged on our core programme and to affect change at a policy level and engage with decision makers.

Activities include:

Moved on to:

Participation

EA and Include Youth worked in collaboration on a programme ‘Shared Voices’ which recruited young people across NI to come together locally and regionally on issues affecting them and resulted in each area presenting social action projects. Monthly team building days were organised and a 4-day residential. Social action projects included local directories for young people, body positivity keyrings, and workshops facilitated on themes such as housing and homelessness.

Consultations with young people have included:

Peace:

This year saw the absence of EU funding for Peace Programmes as a gap between Peace IV and PEACEPLUS emerged. From June to August Include Youth as Lead Partner of the Strive Programme completed and submitted an application to SEUPB under 3.2 The PEACEPLUS youth programme.

The programme received a successful notification in December 2023 and commenced the recruitment process for 7 new posts in March 2024. As Lead Partner we will have a budget responsibility of 6.9m euros from January 2024 to December 2027.

In addition to this, Include Youth was also successful, during this time, in the acquisition of funds from both the Department of Foreign Affairs through the Reconciliation Fund and the International Fund for Ireland to deliver on the Personal Youth Development Programme.

INCLUDE YOUTH

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

“The Connect programme was a good opportunity to meet with other young people...I learned about myself and others which helped me to understand the community I grew up in and a new understanding of difference.” Young Person

  1. The Reconciliation Fund - Include Youth staff delivered the Connect programme in Donegal.

54 young people from Donegal participated in the overall programme

47 young people completed a programme in personal development

47 young people completed a social action project and citizenship activity

47 young people completed a good relationship programme

33 young people participated in cross community/cross border activity including a successful residential

  1. IFI – The L.E.A.D. Programme – Include Youth staff delivered The L.E.A.D. programme in Donegal and Tyrone

54 young people participated in a cross border/cross community leadership programme 43 young people completed an advanced personal development programme

43 young people completed modules in citizenship

43 young people completed modules in good relations

43 young people completed modules in youth leadership

“The opportunity to meet other people my own age from different backgrounds. I feel I’ve built more confidence throughout the programme.” Young Person

Strategic Aim: To enhance the resilience and sustainability of Include Youth

100GPS Grand Opening

22 June 2023

Thursday 22nd June was a very momentous day in the history books for Include Youth, VOYPIC and Viable, as we celebrated the Grand Opening of 100GPS.

Young people from Include Youth and VOYPIC co-created the event, welcoming guests, delivering fantastic speeches, and proudly providing tours of their brand-new home. As well as this event, young people also helped codesign the building, giving their input into colour tones, design elements, layouts and feelings of their space.

There was a tangible feeling of excitement as the young people and guests enjoyed the photo booth, circus acts, face painting, art and crafts, DJ workshops and pizzas, and we even had the sun shining, allowing us all to enjoy a delicious ice cream cone!

The day was founded on 4 key themes; History, Togetherness, Home and Future.

History: Recognising the history of Include Youth and VOYPIC, who have been operating for a combined total of 70 years.

Togetherness: The sense of coming together of two separate and distinct organisations, to work together under the same roof, for the benefit of the children and young people they serve.

Home: 100GPS provides a place that we, as a community, can look to as our shared home. It is a place where everyone is welcome. It’s providing a home for our community.

Future: We look forward to welcoming future generations of young people to Include Youth and VOYPIC.

The day was over 8 years in the making, and what was once a derelict warehouse is now home to a dedicated youth space in the heart of Belfast. This modern youth space would not have been possible without those who walked alongside us, and we are extremely grateful for all the contributions from Government departments, funders, architects, and those who have supported us on this journey. Thank you.

We are hoping that together we can build a brighter future for young people, and this state-of-the-art space will help us achieve this.

INCLUDE YOUTH

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Strategic Aim: To promote and protect the rights of children and young people

Policy:

This year we increased our opportunities for young people to be involved in policy advocacy work. A key highlight was our trip to Geneva to participate in the United Nation’s Committee on the Rights of the Child’s examination of how the UK has implemented the United Nations Convention on the Rights of the Child.

Two of our Experts by Experience young people made their voices heard loud and clear, to both the UN Committee on the Rights of the Child members as well as senior government representatives, raising issues on the needs of care experienced young people and especially those of unaccompanied minors. Lobbying at this level, alongside other young people who were also part of the youth delegation was evidence of the impact of the lived experiences of our young people. The issues raised by the young people were evident to see in the Committees Concluding Comments. Our young people were also involved in a follow up conference for young people on the UNCRC recommendations in Belfast, appearing by video. They also met with the UNCRC Chair of the UK Task Force on his visit to Belfast.

Young people fed their views into numerous reviews and policy consultations over the year including the Department of Justice and Department of Communities consultation on proposals to amend legislation to tackle anti- social behaviour, The Executive Office’s consultations on Race Relations Order and Ending Violence Against Women and Girls. The Leaving and Aftercare Review process got under way this year and we were delighted that the Lead Reviewer met with young people from across our Give and Take programme, spending time with young people and asking them how supports could be improved. Our submission to the Department of Health consultation on the Review of Children’s Social Care Services contained the voices of young people, with our Expert By Experience young people leading focus group discussions with young people across our offices. However, the young people’s involvement did not end with the written submission. Young people are now actively challenging the pace of change and ensuring that the need for transformation of children’s social care services is top of the government’s agenda, engaging with Assembly scrutiny Committees and individual MLAs.

On the issues of policing and justice, young people met with the Independent Human Rights Advisor from the NI Policing Board to inform the Board’s Thematic Review on Policing Children and Young People. Young people also gave their views on the newly developed information card on Stop and Search and the Department of Justice’s proposals on the development of a youth court pilot.

Our collaborative work intensified as together with our colleagues in the children’s sector, we formed the new Reimagine Children’s Collective, a group of leading children’s organisations who have joined forces to advocate for the effective implementation of the Independent Review of Children’s Social Care Services. A position paper was launched at Stormont in November 2023 and Include Youth are now represented on various Workstreams and Task and Finish Groups associated with the Department of Health’s children’s social care services reform programme.

We continue to sit on range of strategic groups including PSNI Youth Champions Forum, Department of Justice Strategic Framework for Youth Justice Implementation Group and the Children and Young People’s Strategic Partnership Subgroup on Offending.

Consultations/reviews involved in:

INCLUDE YOUTH

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Communications

This year, our communications team has been hard at work, driving a variety of initiatives aimed at creating engaging content which highlights the incredible work that goes on at Include Youth. Through storytelling, press/ media, articles, visual media, and interactive campaigns, we strive to connect with our audience and amplify issues that young people may face.

As we look to the future, we remain committed to innovating our content strategies and ensuring that the voices of young people are at the forefront of our communications. Together, we can continue to create meaningful change and celebrate the remarkable achievements of our young people.

Key Activities:

1. Storytelling Campaign:

As we look to the future, we remain committed to innovating our content strategies and ensuring that the voices of young people are at the forefront of our communications. Together, we can continue to create meaningful change and celebrate the remarkable achievements of our young people.

2. Social Media Engagement:

We are incredibly thankful to all the amazing corporate partnerships that have worked with us over the past year. Their dedication and drive to support our vision has made an amazing difference in the lives of the young people we work with.

3. Celebration Events:

We organised several celebration community events throughout Northern Ireland aimed at bringing young people together and showcasing their achievements. These events not only strengthen our community ties but also provide a platform for young voices to be heard.

4. Partnerships and Collaborations:

We forged new partnerships with local organisations, enhancing our reach and impact. Collaborative projects have enabled us to co-create content that resonates with diverse audiences.

Fbook: 3,402 Insta: 2,433 X: 7,641 LinkedIn: 537

Total followers: 14,013 (7% increase from last year) Total reach: 108,286

INCLUDE YOUTH

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Strategic Aim: To develop, support and invest in our staff, partnerships and volunteers

Workforce Development:

Include Youth highly values staff and their training and personal development is key to ensuring a quality service and delivered by skilled staff. Supervision remains an important aspect of supporting staff. Monthly supervision is facilitated by line managers. Training has included the following:

Staff Wellbeing:

Our Wellbeing Champions now cover all areas and projects at Include Youth, and we have had several wellbeing initiatives throughout the year including a sea swim, walks, lunchtime runs, and coffee meetups. Wellbeing Champions undertook training including teambuilding, Mental Health First Aid, and Motivational Interviewing.

A staff survey in March captured the views of nearly 90% of staff,

89% recommending Include Youth as an Employer of choice 78 Net Promoter Score

Training:

External Training:

This year we launched our suite of training co-designed with young people and EBE’s. The training is co-delivered with EBE’s and practitioners and includes workshops on the following topics: • Care Awareness

The training has been delivered to a wide range of statutory, voluntary, and corporate organisations, including trainee teachers at Stranmillis University College, and social work students at the University of Ulster.

“I feel I have more knowledge and understanding for when I meet young people in or leaving care.” Young Person

Internal Training:

Include Youth values the continuous professional development of staff and the following training has been undertaken over the last year:

Include Youth Patrons:

We are very thankful for our patrons who continue to give their time and support our vision. From fundraising events, breakfast mornings, helping with social media campaigns, along with inspirational talks, our patrons are dedicated to support Include Youth and the young people we work with as much as they can.

INCLUDE YOUTH

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Corporate Partners

We are incredibly thankful to all the amazing corporate partnerships that have worked with us over the past year. Their dedication and drive to support our vision has made an amazing difference in the lives of the young people we work with.

Law Society NI (Dec 22 – Nov 23) Total Funds Raised: £16,444

Key Activities:

New Look (Mar 24) Total Funds Raised: £21,108

Key Activities:

We are beyond thrilled to be named Danske Bank’s Charity partner for 2024!

This partnership, announced in Feb 2024, will aim to raise awareness of care-experienced young people across Northern Ireland, remove barriers, enhance financial resilience and raise funds which will be used directly to support young people.

We are excited to see how this partnership will evolve over the year and how we can work together to best support the young people we work with.

Financial review

At 31 March 2024, the total funds of the charity amounted to £1,516,680 comprising restricted funds of £976,198 and unrestricted funds of £540,482. The charity's principal funding sources are detailed in notes 3-4 of the financial statements.

The unrestricted funds are considered to be essential to provide sufficient funds to cover any unforeseen costs which may arise and fulfil the legal obligations of the charity in the event that current levels of income are not maintained.

INCLUDE YOUTH

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Reserves policy

In order to comply with the statutory and best practice guidelines, the charity’s reserves are split into the following categories:

Restricted Funds

These are reserves held which are subject to specific stipulations as laid down by the donor. The charity has no authority to expend these reserves on general running expenses unless specified by the donor. The balance in total restricted funds at 31 March 2024 was £976,198 (2023 - £1,017,668).

General Funds

This reserve is expendable at the discretion of the Trustees. It is proposed that it should take into account any unforeseen external risks over which the charity has no control. Such risks include normal fluctuations in month on month activities, unforeseen legal actions and changes in the political environment or in legislation which may require additional unplanned resources. The trustees aim to hold free reserves of between 3 and 6 months of total expenditure. The balance in the general funds at 31 March 2024 was £540,482 (2023 - £524,186). The amount of general funds that is classed as free reserves at 31 March 2024 is £557,632, which represents approximately 15 weeks of total expenditure.

Major risks

The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. The charity also maintains a corporate risk register which is regulary reviewed.

Structure, governance and management

Include Youth is a charitable company limited by guarantee and recognised as such by HM Revenue & Customs and comes under the auspices of the Charity Commission for NI.

Governance and legal compliance of the organisation is the responsibility of the properly constituted Board of Directors who act as Trustees and is in accordance with Include Youth’s Articles and Memorandum of Association which were updated in November 2012.

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 statements were:

Mr D Collins Ms E Dunlop Mr B Archer Ms J L English Mr F Smyth Mr K Simpson Ms B Foley Ms E Stevenson Dr D MacDermott Prof D J Morrow Ms B Anderson (Appointed 13 June 2023)

Recruitment and appointment of trustees

New Trustees are appointed through proposal and acceptance by the Board or by co-option to the Board. Training is also provided as required.

None of the trustees have any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

INCLUDE YOUTH TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED> FOR THE YEAR ENDED 31 MARCH 2024 Organisalional stnKture The Board is responsible for the review of all actlwties, approval of budgets and future strategy,. the Board meets al va￿0￿S times throughout Ihe year. The Chief Executive Officer was Paddy Mooney unlil August 2023 and Diane Hill from February 2024. The Chief Execullve Officer is responsible for all operational and day to day matters and works in conjunction with senior management and the Board of Trustees. Slatem•nt of trustees. responslbllitles The trustees. who are also the directors of Include Youth for the purpose of company law, are iesponsible for preparing the Trustees, Report and the financial slalements in accordance with applicable law and United Klngdom Ac¢ounllng Slandards (United Kingdom Generally Accepted Accounting Practice). Company Law requires the trusl8es to pr8pare finandal slatemenls for each financial year wNch glve a true and falr view of the state of affairs of the charity and of tha incoming rosourcas and applicatlon of resources, includlng the income and expenditure, of the charitablo company for Ihat year. In preparing these financlal slalements, the trustees are required to,. select suitable accounts'ng policies and then apply them consistently-, observe Ihe methods and principles in Ihe Charlties SORP; - make iudgements and eslimates that are reasonable and prudent. state whelher applicable UK Accounting Standards have been followed, subject to any materlal departures disclosed and explained in the financlal statements; and prepare the financial statemanls on Ihe going concern basls unless il is Inapproprlate to presume that Ihe charity will continue in oparation. The trustees are responslble for keeping adequate accounling records that disclose with reasonable accuracy al any time the financial position of the charlly and enable Ihem to ensure that the financial slalements comply with the Companies Act 2006. They are also responsible for safeguarding the asset5 01 the charity and hence for taklng reasonable stepy for Iho preventlon and delectK•n of fraud and other iiregularits'es. Audltor In accordance wlth the company's articles. a resolution proposlng thal GMCG BELFAST be reappointed as auditor of the company will be pul at a Génèral Meeting. Small Companle8 Exempdon In prepaTlng this report. the directors have taken advantage of the small companies exemption8 provided by seclion 415A ofthe CompgniesAcl 2006. Dls¢lo8ur• of Inlommllon Qo audltor Each of the twslees has Confirmed that there is no infomiation of which they are awaie which is relevant to the audit. but of which the auditOT is unaware. They have further confirmed thal they have laken appropriale steps lo identify such relevant infomats'on and lo eslablish that the audiior is aware of such informalion. The trustees, report was approved by the Board of Trustees. Mr D Collins Trustee 11 December 2024 15-

INCLUDE YOUTH

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF INCLUDE YOUTH

Opinion

We have audited the financial statements of Include Youth (the ‘charity’) for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework 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:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

INCLUDE YOUTH

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF INCLUDE YOUTH

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

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INCLUDE YOUTH

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF INCLUDE YOUTH

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, 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 internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company 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 whether the financial statements as a whole are free from material misstatement, 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 but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

INCLUDE YOUTH

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF INCLUDE YOUTH

Extent to which the audit was considered capable of detecting irregularities, including fraud

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

In identifying and assessing potential risks of material misstatement in respect of irregularities, including fraud and non-compliances with laws and regulations, we considered the following:

As a result of these procedures, we considered the opportunities and incentives that may exist within the company for fraud and identified the greatest potential for fraud in income recognition. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the Companies Act 2006, and local tax legislation.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company’s ability to operate or to avoid a material penalty.

INCLUDE YOUTH

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF INCLUDE YOUTH

Audit response to risks identified

Our procedures to respond to the risks identified included the following:

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. In addition, as with any audit, there remains a higher risk of non-detection of irregularities, as they may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect noncompliance with all laws and regulations.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

INCLUDE YOUTH

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF INCLUDE YOUTH

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's 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 charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Nigel Moore FCA (Senior Statutory Auditor) for and on behalf of GMcG BELFAST

11 December 2024

Chartered Accountants Statutory Auditor

Chartered Accountants & Statutory Auditor

Alfred House 19 Alfred Street Belfast BT2 8EQ

INCLUDE YOUTH

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income and endowments from:
Donations and legacies
3
48,846
69,893
Charitable activities
4
600,948
1,148,185
Other trading activities
5
2,271
-
Investments
6
2,074
-
Other income
7
29,277
-
Total income
683,416
1,218,078
Expenditure on:
Charitable activities
9
667,120
1,259,548
Total expenditure
667,120
1,259,548
Net income/(expenditure) and
movement in funds
16,296
(41,470)
Reconciliation of funds:
Fund balances at 1 April 2023
524,186
1,017,668
Fund balances at 31 March
2024
540,482
976,198		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
118,739
5,620
836,898
1,749,133
383,986
1,412,933
2,271
11,440
-
2,074
450
-
29,277
25,874
-
1,901,494
427,370
2,249,831
1,926,668
577,009
1,587,149
1,926,668
577,009
1,587,149
(25,174)
(149,639)
662,682
1,541,854
673,825
354,986
1,516,680
524,186
1,017,668		 Total
2023
£
842,518
1,796,919
11,440
450
25,874
2,677,201
2,164,158
2,164,158
513,043
1,028,811
1,541,854

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

INCLUDE YOUTH BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Not•8 Flxed assets Tangible assets Investmenls 15 16 1,017.211 1,141,621 1.017,212 1,141,622 Current a$set8 Debtors Cash at bank and in hand 17 340,511 533.596 525,827 381,801 874,107 907.428 Credltors.. amounts falllng due wfthln one y•ar 18 (264.248) (423,839) N•t ¢urrnnt ag88ts 609,861 483.789 Total a•••ts1•gs current Ilablliti08 1.627.073 1,625,411 Crodltors: amounts falllng due aft•r more than one year 19 (110.393) (83,557) Net assets exeluding p•n•lon Ilablllty 1,516,680 1.541.854 N•t a88etg 1.516,680 1,541,854 Th• fund• of thg charlty Restricted Income funds Unrestrlcled funds 23 978.198 540.482 1.017.668 524.186 1,516,680 1.541.854 The financial statements were approved by Ihe trustee$ on 11 December 2024 Mr D Collins Truste• Mr F Smyth Tru8t•• fyLI'. Company regBtration number N1038084 (North8m Ireland} -23-

INCLUDE YOUTH

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2024

Notes
Cash flows from operating activities
Cash generated from operations
30
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash generated from/(used in)
investing activities
Financing activities
Proceeds from new bank loans
Repayment of bank loans
Net cash generated from/(used in)
financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2024
£
-
2,074
35,000
(7,367)		 2023
£
£
£
122,288
830,297
(912,626)
450
2,074
(912,176)
-
(4,284)
27,633
(4,284)
151,995
(86,163)
381,601
467,764
533,596
381,601

INCLUDE YOUTH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

Charity information

Include Youth is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 100 Great Patrick Street, Belfast, BT1 2LU.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

INCLUDE YOUTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies (Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Support costs are those costs incurred directly in support of expenditure on the objects of the company and include project management. Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements.

Charitable activities and Governance costs are costs incurred on the company's operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.

All expenditure is inclusive of irrecoverable VAT.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 2% straight line
Leasehold improvements 25% straight line
Fixtures and fittings 25% straight line
Computers 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

Entities in which the charity has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

INCLUDE YOUTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies (Continued)

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective 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. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised 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 terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

INCLUDE YOUTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

Allocation of income

Judgements are made in relation to allocation of income and expenditure to restricted and unrestricted funds. The directors consider it appropriate to allocate these funds based on interpretation of the terms of grants and donations received.

Key sources of estimation uncertainty

Fixed assets

The annual depreciation charge on fixed assets depends primarily on the estimated lives of each type of asset and estimates of residual values. The directors regularly review these asset lives and change them as necessary to reflect current thinking on remaining lives in light of prospective economic utilisation and physical condition of the assets concerned. Changes in asset lives can have a significant impact on depreciation and amortisation charges for the period. Detail of the useful lives is included in the accounting policies.

Debtors

Short term debtors are measured at transaction price, less any impairment. Impairment of such debtors involves some estimation uncertainty.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donations and gifts
5,123
-
Grants
43,723
69,893
48,846
69,893		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
5,123
-
698,912
113,616
5,620
137,986
118,739
5,620
836,898		 Total
2023
£
698,912
143,606
842,518

INCLUDE YOUTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

3
Income from donations and legacies
Unrestricted
Restricted
funds
funds
2024
2024
£
£
Grants receivable for core activities
Dept of Health grants
-
17,243
OCN
3,000
-
Madlug
5,000
-
SEC Belfast Harbour
5,000
-
Danske Bank
2,134
-
Co-op Partnershp
5,760
-
Department of Justice
grants
-
52,650
New Look
22,429
-
White Mountain
-
-
Asda
400
-
Other
-
-
43,723
69,893		 Total
Unrestricted
Restricted
Total
funds
funds
2024
2023
2023
2023
£
£
£
£
(Continued)
17,243
-
34,486
34,486
3,000
-
-
-
5,000
-
-
-
5,000
-
-
-
2,134
-
-
-
5,760
-
-
-
52,650
-
58,500
58,500
22,429
-
-
-
-
-
45,000
45,000
400
500
-
500
-
5,120
-
5,120
113,616
5,620
137,986
143,606

Donations and gifts totalling £698,912 in the prior year relates to funding received towards redevelopment costs of the charity's premises.

4 Income from charitable activities

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Charitable activities
Income from charitable
activities
600,948
1,164,719
Less: deferred income
-
(16,534)
600,948
1,148,185		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
1,765,667
383,986
1,447,984
(16,534)
-
(35,051)
1,749,133
383,986
1,412,933		 Total
2023
£
1,831,970
(35,051)
1,796,919

INCLUDE YOUTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

4 Income from charitable activities (Continued) Performance related grants analysis

Charitable Charitable
activities activities
2024 2023
£ £
UK Shared Prosperity Fund 639,589 -
Health & Social Care Trusts 532,875 504,746
European Social Fund 12,218 716,933
Lotteries 217,877 149,854
Education Authority 98,687 87,956
Children in Need - 30,500
Garfield Weston 30,000 -
Paul Hamlyn Foundation 33,000 -
Department of Economy - 244,958
Esmee Fairburn 71,000 1,259
Other 130,421 95,764
1,765,667 1,831,970
5 Income from other trading activities
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Fundraising events 2,271 11,440
6 Income from investments
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Interest receivable 2,074 450

INCLUDE YOUTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

7 Other income

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Rent and recharge of expenses 29,277 25,874

8 Description of charitable activities

Charitable activities

Charitable activities all relate to Promotion of Best Practice with Young People at Risk of Social Exclusion.

9 Expenditure on charitable activities

Charitable Charitable
activities activities
2024 2023
£ £
Direct costs
Staff costs 1,069,725 1,242,391
Travel, subsistence and staff training 59,770 65,876
Advertising, marketing, promotion and printing 11,797 4,104
Volunteer training and sessional workers 12,337 29,123
Programme costs, activities and materials 160,193 167,954
Stationery, telephone, IT and office expenses 53,550 103,316
Mentoring, partner and venue hire - 76
Sundry expenses 5,800 6,306
Premises costs 79,455 97,377
Corporate services and consultancy fees 62,725 68,052
Volunteer expenses 35,738 34,876
1,551,090 1,819,451
Share of support and governance costs (see note 10)
Support 366,104 315,709
Governance 9,474 28,998
1,926,668 2,164,158
Analysis by fund
Unrestricted funds 667,120 577,009
Restricted funds 1,259,548 1,587,149
1,926,668 2,164,158

INCLUDE YOUTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

10
Support costs allocated to activities
Staff costs
Depreciation
Travel, subsistence and training
Programme costs, activities and materials
Stationery, telephone, IT and office expenses
Sundry expenses
Premises costs
Consultancy fees
Bank and other fees
Governance costs
Analysed between:
Charitable activities
11
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets		 2024
£
233,304
30,071
3,435
1,243
9,820
13,692
51,573
15,201
7,765
9,474
375,578
375,578
2024
£
4,992
30,071		 2023
£
212,740
35,691
223
3,278
5,453
9,202
27,807
13,610
7,705
28,998
344,707
344,707
2023
£
4,752
35,691

12 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

13 Employees

The average monthly number of employees during the year was:

Charity staff
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2024
Number
44
2024
£
1,132,274
103,092
67,663
1,303,029		 2023
Number
48
2023
£
1,257,333
124,493
73,305
1,455,131

INCLUDE YOUTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

13 Employees (Continued)

The number of employees whose annual remuneration was more than £60,000 is as follows:

£60,000 - £79,999
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
Aggregate compensation		 2024
Number
-
2024
£
206,592		 2023
Number
1
2023
£
259,203

14 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

15 Tangible fixed assets

Freehold land
and buildings
Leasehold
improvements
Fixtures and
fittings
£
£
£
Cost
At 1 April 2023
1,175,126
23,554
107,432
Additions
(94,340)
-
-
Disposals
-
-
(76,283)
At 31 March 2024
1,080,786
23,554
31,149
Depreciation and impairment
At 1 April 2023
52,604
20,712
95,089
Depreciation charged in the year
21,616
1,483
4,114
Eliminated in respect of disposals
-
-
(76,283)
At 31 March 2024
74,220
22,195
22,920
Carrying amount
At 31 March 2024
1,006,566
1,359
8,229
At 31 March 2023
1,122,522
2,842
12,342		 Computers
£
155,856
-
(80,254)
75,602
151,941
2,858
(80,254)
74,545
1,057
3,915		 Total
£
1,461,968
(94,340)
(156,537)
1,211,091
320,346
30,071
(156,537)
193,880
1,017,211
1,141,621

Freehold land and buildings represents the charity's share of the purchase and redevelopment costs of a property that is owned jointly with another charity.

INCLUDE YOUTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

16
Fixed asset investments
Cost or valuation
At 1 April 2023 & 31 March 2024
Carrying amount
At 31 March 2024
At 31 March 2023
Other investments comprise:
Notes
Investments in joint ventures
29
17
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
18
Creditors: amounts falling due within one year
Notes
Bank loans
20
Other taxation and social security
Deferred income
21
Trade creditors
Other creditors
Accruals and deferred income
19
Creditors: amounts falling due after more than one year
Notes
Bank loans
20		 Other
investments
£
1
1
1
2024
2023
£
£
1
1
2024
2023
£
£
86,530
32,885
247,137
480,337
6,844
12,605
340,511
525,827
2024
2023
£
£
6,173
5,376
30,540
27,798
69,085
52,551
57,298
82,887
85,421
82,021
15,729
173,006
264,246
423,639
2024
2023
£
£
110,393
83,557

INCLUDE YOUTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

20 Loans and overdrafts

Bank loans
Payable within one year
Payable after one year
Amounts included above which fall due after five years:
Payable by instalments		 2024
£
116,566
6,173
110,393
82,372		 2023
£
88,933
5,376
83,557
59,762

The loan is repayable by way of monthly instalments and interest is charged at the greater of 5% or 2% over the Bank of England base rate.

21
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2023
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2024
22
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2024
£
69,085
2024
£
69,085
52,551
(52,551)
69,085
69,085
2024
£
67,663		 2023
£
52,551
2023
£
52,551
17,501
(17,500)
52,550
52,551
2023
£
73,305

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

INCLUDE YOUTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

23 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Give & Take
Practice
Core
Policy & Advocacy
Employability
Meant to Work
BHSCT ESOL
Atlantic Philanthropies - Property Fund
Strive
Building Project
Department of Foreign Affairs and Trade:
Reconciliation Fund
The National Lottery - Care for Change
Previous year:
Give & Take
Practice
Core
Policy & Advocacy
Employability
Transitions
Meant to Work
Essential skills
BHSCT ESOL
Atlantic Philanthropies - Property Fund
Building Project
Department of Foreign Affairs and Trade:
Reconciliation Fund
The National Lottery - Care for Change		 At 1 April
2023
Incoming
resources
Resources
expended
At 31 March
2024
£
£
£
£
-
673,209
(673,209)
-
-
98,687
(98,687)
-
-
60,985
(60,985)
-
-
78,791
(78,791)
-
19,217
-
(19,217)
-
10,793
-
(10,793)
-
-
60,093
(60,093)
-
290,167
-
(6,500)
283,667
-
12,218
(12,218)
-
654,839
-
(14,537)
640,302
5,611
19,229
(24,840)
-
37,041
214,866
(199,678)
52,229
1,017,668
1,218,078
(1,259,548)
976,198
At 1 April
2022
Incoming
resources
Resources
expended
At 31 March
2023
£
£
£
£
-
992,391
(992,391)
-
498
119,206
(119,704)
-
-
75,595
(75,595)
-
-
17,391
(17,391)
-
-
141,983
(122,766)
19,217
15,588
1,259
(16,847)
-
51,749
-
(40,956)
10,793
-
16,000
(16,000)
-
60,000
-
(60,000)
-
221,667
75,000
(6,500)
290,167
-
668,912
(14,073)
654,839
5,484
25,541
(25,414)
5,611
-
116,553
(79,512)
37,041
354,986
2,249,831
(1,587,149)
1,017,668

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

INCLUDE YOUTH

23 Restricted funds (Continued)

Give & Take

This project is funded by the European Social Fund Northern Ireland, the Department for the Economy, the Health & Social Trusts, Esmée Fairbairn and Children in Need. It is a pre-vocational employability programme which aims to improve young people's employment-related skills and increase their self esteem and confidence.

Practice

This relates to infrastructure funding received from the Education Authority towards participation structures, communications, governance support, training and a contribution towards running costs.

Core

This relates to grants from Department of Justice and Department of Health towards specific core costs of the charity.

Give & Take 1-1

This project is funded by Children in Need and is a unique one to one service focussing on developing and improving protective factors for young people who have experienced or are at risk of child sexual exploitation. The programme is based on five key elements - training, personal development, mentoring, work experience and transitions.

Policy & Advocacy

This project is funded by the Department of Justice and Department of Health. It seeks to advocate, influence and inform law, policy and practice development to bring about positive changes in the lives of young people in need or at risk.

Employability

This employability scheme is funded by the Belfast and Western Health and Social Care Trusts. It seeks to improve the employment potential of unemployed socially excluded young people between 16-21 years through the provision of sheltered work experience and personal development programmes.

Jobstart is a pilot programme funded by the Dept for Communities, where care experienced young people are supported in applying for and accessing 9 month positions in a variety of departments within the trust. The positions are funded at National minimum wage level, with an uplift to Band 2 position provided by the trust. Young people are supported by Include Youth Employability staff, and an additional Job Coach in the Belfast area. They also receive ongoing mentoring, guidance and natural support through staff in their prospective teams and participate in regular reviews to monitor progress and set goals. The aim of the programme is to equip young people with experience, skills and knowledge which will help them further their career beyond the 9 months.

Transitions

As young people progress from Give and Take into mainstream training, employment and education Include Youth's transitional support workers offers a one to one service which ensures that the young person is able to maintain their move-on, and therefore successfully transition. The transitional support service offers support that is practical, social and emotional. It will advocate for the young person and help them to overcome any difficulties they are facing in accessing and maintaining their ETE provision. This project is funded by Esmée Fairbairn Foundation.

INCLUDE YOUTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

23 Restricted funds (Continued)

Meant to Work

Meant to Work is a one to one peer mentoring service that helps unemployed young people aged 16-24 years in the Greater Belfast area gain and sustain meaningful employment. It is funded through Comic Relief and Queen’s Young Leaders.

Essential skills

We continue to offer Essential skills in house, providing literacy, numeracy and ICT to young care experienced young people on Give &Take Core across 9 delivery sites, to young people on Start which is delivered across 3 delivery sites and to young people at risk of child sexual exploitation who are on our 1-2-1 specialist programme. We employ our own Tutors to support young people to gain necessary qualifications to progress positively into education, training or employment

This is a much needed service that equips young people to access opportunities and provide them with a safe space to learn and develop.

Atlantic Philanthropies - Property Fund

This fund relates to a grant received from Atlantic Philanthropies towards the purchase of a new building.

Building Project

This fund relates to the purchase and redevelopment of a property that is owned jointly with another charity.

Department of Foreign Affairs and Trade: Reconciliation Fund

The Connect Programme was funded by the Department of Foreign Affairs and Trade through The Reconciliation Fund. Connect engages young people aged 14-16 in a cross border/cross community good relations peace-building programme. Programme participants complete a series of modules that leads to an accreditation.

National Lottery Community Fund - Care for Change

This peer-mentoring project is led by young people, working directly with their peers to identify and address emerging issues as a result of the pandemic. It builds upon Include Youth’s ‘Expert by Experience’ (EBE) model of participation which advocates for empowers young people to lead.

24 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
General funds 524,186 683,416 (667,120) - 540,482
Previous year: At 1 April Incoming Resources Transfers At 31 March
2022 resources expended 2023
£ £ £ £ £
Designated fund 200,000 - - (200,000) -
General funds 473,825 427,370 (577,009) 200,000 524,186
673,825 427,370 (577,009) - 524,186

INCLUDE YOUTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

24 Unrestricted funds (Continued)

Designated funds represented £200,000 that had been set aside to cover potential redundancies costs that may arise on the completion of certain programmes and as a contribution towards potential fit-out costs of new premises. During the prior year these funds were transferred back to general unrestricted funds as the majority of construction costs on the charity's premises had been incurred.

25 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 March 2024:
Tangible assets
93,242
923,969
Investments
1
-
Current assets/(liabilities)
557,632
52,229
Long term liabilities
(110,393)
-
540,482
976,198
Unrestricted
Restricted
funds
funds
2023
2023
£
£
At 31 March 2023:
Tangible assets
196,615
945,006
Investments
1
-
Current assets/(liabilities)
411,127
72,662
Long term liabilities
(83,557)
-
524,186
1,017,668		 Total
2024
£
1,017,211
1
609,861
(110,393)
1,516,680
Total
2023
£
1,141,621
1
483,789
(83,557)
1,541,854

26 Financial commitments, guarantees and contingent liabilities

A portion of grants received may become repayable should certain conditions under which they were awarded cease to be fulfilled.

INCLUDE YOUTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

27 Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2024
£
30,400
40,800
71,200		 2023
£
30,400
42,700
73,100

28 Related party transactions

Vi-Able Corporate Services Limited

Vi-Able Corporate Services Limited, a company incorporated in Northern Ireland, is a joint venture of the charity.

During the year Include Youth was charged £85,190 (2023 - £76,250) by Vi-Able Corporate Services Limited for the provision of corporate services. Vi-Able Corporate Services Limited occupies office space in premises that are jointly owned by the charity. Include Youth's share of the rent receivable in the year was £4,556 and a balance of £3,416 was included in debtors at the year end in relation to these charges.

At 31 March 2024, the balance due to Vi-Able Corporate Services Limited from the charity was £10,657 (2023 - £23,360).

Include Youth Ireland

Include Youth Ireland is a charitable company registered in Ireland. The operational activities of the two charities are closely aligned, although they are two separate legal entities. During the year, Include Youth provided administrative, management, and human resource support to Include Youth Ireland.

Included within debtors at the year end is an amount of £33,891 due to the charity from Include Youth Ireland.

29 Joint ventures

These financial statements are separate charity financial statements for Include Youth.

Details of the charity's joint ventures at 31 March 2024 are as follows:

Name of undertaking Registered Nature of business Class of % Held
office shares held Direct Indirect
Vi-Able Corporate Services 100 Great Patrick
Corporate service support to		 Ordinary 50.00
Limited Street, Belfast, not-for-profit organisations
BT1 2LU

The investments in joint ventures are stated at cost.

Vi-Able Corporate Services Limited recorded a loss of £1,157 in the year ended 31 March 2024 and had capital and reserves totalling £51,903 at 31 March 2024.

INCLUDE YOUTH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

30 Cash generated from operations 2024 2023
£ £
(Deficit)/surpus for the year (25,174) 513,043
Adjustments for:
Investment income recognised in statement of financial activities (2,074) (450)
Depreciation and impairment of tangible fixed assets 30,071 35,691
Movements in working capital:
Decrease/(increase) in debtors 185,316 (40,810)
(Decrease)/increase in creditors (82,385) 287,773
Increase in deferred income 16,534 35,050
Cash generated from operations 122,288 830,297
31 Analysis of changes in net funds
At 1 April 2023 Cash flowsAt 31 March 2024
£ £ £
Cash at bank and in hand 381,601 151,995 533,596
Loans falling due within one year (5,376) (797) (6,173)
Loans falling due after more than one year (83,557) (26,836) (110,393)
292,668 124,362 417,030