Registration number N1072222 Youthlife Limited Financial Statements & Trustees, Report for the year Ended 31 March 2025
Youthlife Limited Company limited by guarantse Contents Page Legal and Administrats've Inforynab'on Trustees, report Independent Examinerfs Report Statement of Financial Actwities for the year ended 31 March 2025 statement of financial position as at 31 March 2025 Notes to the Accounts 10-15
Youthlrfe Limited Company limited by guarnntee Legal and Administrative Infomlation ststus . The organisation is a charitable company limited by guarantee. incorporated in Northern Ireland on 31 March 2009 and is recognised as a charity by the Inland Revenue. The governing document is a Memorandum and Articles of Associats'on. Director8 . Ms Dorothy Hutchinson (Chairperson) Ms Catrina McFeely Mr Giovanni Doran Ms Lisa Archibald Mrs Tina Fallon Secretary . Mr Giovanni Doran Accountants . Doherty & Co Accountants Ltd Chartered Certified Accountants The Amp 11 Ebrington Square Derry BT47 6FA Main Bankers . Bank of Ireland 27 Culmore Road Derry BT48 8JB Address: 23 Bishop Street Derry BT48 6PR Inland Revenue Charity Reference Number . XR 34422 Company Number . N1072222 Charity Commision for Northern Ireland Number: NIC105568 Page 1
Youthllfe Llmited Trustees. Annual Report for the Year Ended 31 March 2025 The financial statements comply with the Chanties Act (Nl) 2022, Companies Act 2006, the Memorandum and Articles of Association, 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 Iland (FRS102) (effects've 1 January 2019.) The company is governed by a Memorandum and Arts'cles of Association dated 31103109. The company number is Nl 72222 and the registerd office is 23 Bishop Street, DerrylLondonderry, BT48 6PR. The company is a registered Northern Ireland charty- reference NIC 105568. Directors and trustees The directors of the charitable company (the Charity) are the trustees for the purpose of Charity Law. The trustees during the year and at 31 March 2025 were as follows.. Ms Dorothy Hutchinson Ms Catrina McFeely Mr Giovanni Doran Ms Lisa Archibald Mrs Tina Fallon Chalfs report Funding streams improved significantty during 2024-2025 which enabled Youthlrfe to work to full capacity and provide pathways to services from a Vde variety of sources reaching those young people most in need of support., with a large number of clients through the self referral and CAMHS pathways to counselling. Year end resources for unrestricted and restricted funds were £18.277 and £85,500 respects.vely totalling £103,777 of funds to be carried over. A healthy budget indeed. I want to sincerely thank each staff member and the board for their continuing commitment to Youthlife and to express how much l appreciate their input, dedication and support throughout the year. The board wish to thank the staff, counsellors and volunteers for their continuing support and hard work during the year and also to our funders and supports who have helped sustain Youthlife throughout 2024-2025. Our purposes and activities The purpose of the Charity is to support children and young people aged 5-25 years who have experienced bereavement, separation and loss of a significant person in their life. Youthlife offer counselling, art and alternative therapies, group work and outreach workshops and activities. In shaping our objectives for the year and planning our activities, the directors have considered the Charity Commissions guidance on public benefit reqU1ment (PBR1). We endeavour to encourage a wide range of children, young people and their parents and carers to tske advantage of our expertise and community signposting servIs. Page 2
Youthllfe Llmlted Trustees. Annual Report for the Year Ended 31 March 2025 Our Volunteers The Charity is govemed by a Board of Directors who are all volunteers. The Board of D1CtorS oversee the financial affairs and administration and ensure the smooth running of the Charity's affairs in accordance with legal obligations, funders requirements and ethical stsndards. Thanks to volunteer Michelle Mccoy who completed placement hours with Youthlife in anticipation of completing a diploma in Children and young people counselling and who has since become a self*mployed member of the team delivering servi$ on Youthlife's behalf. Paula Coyle returned to Youthlife to complete placement hours as she trained to become a family therapist, working with 4 families providing guidance, support and relationship building to greatly improve their mental health and home environments. Chloe Hyndman continues to volunteer in the Youthlife office,. the placement was facilitsted though Now-Group. Chloe supports in the compleknon of administration duties and inspired all staff and counsellors to complete Autism Nl training. Also thanks to May Duffy and Cliona Lindsay for co-facilitating workshops alongside our team of dedicated counsellors. Achievements and perfomiance Our main achievement continues to be the charitys timely and effective response to all referrals Youthlife reIVed April 24-March 25. During this period we have maintained our relationship and contracts with WHSCT in relation to providing services for approximately 50 children and young people {440sessions) in the Northem sector of the Western Trust. We also completed delivery of an additional contract offering services across the Westem Trust delivering an additional 716 sessions to children and young people (approx 90 young people). This enabled Youthlife Servi in Omagh and Enniskillen to continue, provided by the Western Trust CAMHS was maintained throughout the financial year 2024-2025. The National Lottery Community Fund secured a self-referral pathway to our services following bereavement, separation or loss,. providing a self referral pathway utilised by parentslguardianslcarers and across the statutory, community and voluntary sectors. This Pathway to Counselling supported in reducing CAMHS waiting list and ensuring children receive the nght support at the right time. NLCF provided 520 counselling sessions this year topped up and enhanced though other small project funds with an additional crisis and complex pathway meeting the mental health needs of Children in Care, those at risk of self harm and suicide and auts'sts'c young people. The Self referral pathway has developed and strengthened partnerships across the Children and Adolescent Mental Heatth ststutory, community and voluntary sectors. Our Virtual Youthlife service conts.nues to reach geographically and demographically as many teenagers in particular feel more confsdent attending sessions online or on the phone. Youthlife continue to offer services on CAMHS behalf in Omagh and Enniskillen and feel confident this will continue into 25126. In this period April 24 - March 25 Youthlife has provided signposting or sep4ices to more than 500 families, registered 461 unique individuals and engaged 338 unique children and young people in 2144 scheduled 1.1 counselling and art therapy sessions. 1887 sessions were attended 198 did not attend. These figure include 163 unique parb'cipants and 989 sessions delivered on behalf of Western Trust CAMHS. Page 3
Youthllfe Limlted Trustees. Annual Report for the Year Ended 31 March 2025 Achlevements and perfomiance - contlnued Youthlife have retained a skilled team of 10 counsellors and 2 art therapists and our reputation for quality services and meeting mental health need continues to grow. This year all staff and counsellors attended Autism Nl training. Youthlife performance is measured through SDQS (Strength and difficulties questionnaires) and Youthlife evaluations. The SDQ responses measure improvements over a range of indicators including emotional and physical symptoms and relationships with friends. family and peers. Response indicated Youthlife is an effective intervention, the majority if clients moving from 'abnormal' or 'bordedine' category to 'nonnal' (SDQ terminology) levels over the range of indicators. Feedback from parents and clients is highly positive with noticeable improvements within the 8-10 week period. Following 1..1 counselling.. 94.3 % agree or strongly agree.. l am feeling more in control of my lrfe 90.2°/o agree or strongly agree.. I value and respect myself more 90.6 % agree or strongly agree.. I feel I can cope more with everyday life 83.6 % agree or strongly agree.. My self esteem has increased 82.70/0 agree or strongly agree" I have made plans for the futu 88.1 % agree or strongly agree: l arn managing my latIOnShipS better Flnancial review Funding of £164,475 was secured during the year and donations and fundraising totalled £8,918. Direct costs including wages and programme costs were £120,645, administration overheads were £45,714 and depreciation of £369 was charged. This resulted in a surplus for the year of £6,665 which when added to opening reserves of £97,112, left the Charity with reserrfes of £103,777 at the year end. The Directors were pleased the sUlts for the year. The unrestricted reserves at the year end we £18,277. Reserves policy and going concern Reserves are needed to bridge the gap between the spending and receiving of income and to cover unplanned emergency costs. Due to the nature of the activities of the Charity no material unplanned costs are expected. The major costs are wages, programme costs and rent but funding isAvill be in place to cover most of these costs. The Directors consider that a satisfactory level of unrestricted reseNes to be in the region of £7,000. Plans for future periods Youthife's core service aims to secure 2000 sessions per year., delivered across the Derry and Strabane area. Once our maximum capacity of 2000 sessions is financially secure. fvnding efforts may tum to the creation of a coordinators post and to maintaining CAMHS servi, and extending the self referral pathway in Omagh andlor Enniskillen to meet an identified need in more rural communities. Future plans also include, an increase in 'altemative therapies, including equine therapy, use of art, sport, dance and music to improve confidence and mental health. We will review and update our current strategy and. we seek to secure a new coordinator post and, enhance board membership and development. Page 4
Youthlife Llmited Trustees. Annual Report for the Year Ended 31 March 2025 Statement of Trustees. Responsibilities The Charity Trustees {who are also the directors of the Youthlife Limited for the purposes of company law) are responsible for preparing a Trustees, Annual Report and financial statements in accordan with applicable law and United Kingdom Accounts'ng Stsndards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial ststements for each financial year which give a true and fair view of the stste of affairs of the charitable company and of the profit or loss of the company for that year. In preparing these the Trustees are required to.. - select suitable accounting policies and apply them consistently", - make judgements and estimates that a asOnable and prudent. - observe the methods and principles in the Charities SORP; state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial ststements; prepare the financial statements on the going concem basis unless it is inappropriate to presume that the company will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financi21 position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance wth the special provisions for small companies under Part 15 of the Companies Act 2006. This report was approved by the Board on 13 October 2025 and signed on its behalf by Dorothy Hutchinson Chairperson 13 October 2025 Page S
Youthlrfe Llmited Company limited by guarantee Independent Examinerfs report to the Charity Trustees of Youthlife Limited Year ended 31 March 2025 I report solely to the Charity Trustees on my examination of the accounts for the year ended 31 March 2025. To the fullest extent permitted by law. I do not accept or assume responsibility to anyone other than Youthlife Limited and its Trustees as a body for my work or for this report. As a practising member of the Chartered Associats'on Of Certified Accountants l am subject to its ethical and other professional requirements which are detailed at %www.accaglobal.com. Respective responslbilities of charity trustees and examiner As the Charity Trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance wrth the requirements of the Companies Act 2006 and the Charities Act (Northem Ireland) 2008. Having satisfied myself that the charity is not subject to an audit under company law, and is eligible for independent examinats-on, it is my responsibility to.. xamine the accounts under section 65 of the Charities Act. -follow the procedures laid down in general directs'ons given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. -state whether particular matters have come to my attention. Basis of Independent examinerfs report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanats'ons from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me concern to believe: 1. that accounting records were not kept as required by with section 386 of the Companies Act 2006 and section 63 of the Charities Act., 2. that the accounts do not accord viith those accounkn'ng records.. 3. that the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006, the Charities Act and with methods and principles of the Charities Statement of Recommended Practise applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic Of Ireland. 4. that there is further information needed for a proper understsnding of the accounts to be reached. Independent examinefs statement I have completed my examination and have no concems in respect of the matters (1) to14) above and, in connection with following the directions of the Charity Commission for Northem Ireland, I have found no matters that require drawing to your attention. Steph n Doherty FCC Chartered Certified Accountsnt The Amp 11 Ebrington Square Derry BT47 6FA 13 October 2025 Page 6
Youthlrfe Llmited Company limited by guarnntee Statement of Financlal Actlvitles for the year Ended 31 March 2025 Unrestricted Restrfcted Funds Funds Totsls Totals 2024 Incomin Resources Donations, legacies and similar incoming resources 8,918 8,918 6.006 Income from activities of furtherance of charitable objects 542 163,933 164,475 179,972 Income from activities for generating funds Totsl Incorning resources 9,460 163,933 173,393 185,978 Resources Ex nded Charitable expenditure.. Furtherance of charitable activities 4,877 115,768 120,645 120,962 Management and administrab'on 1,500 44.214 45,714 35,236 DepCiatIon 369 369 Total resources expended 6,377 160.351 166,728 156,198 Net movement in funds in year 3,083 3,582 6,665 29,780 Total funds brought fOard at 31 March 2024 15,194 81,918 97,112 67,332 Total fund8 carried forward at 31 March 2025 18,277 85,500 103,777 97,112 There are no recognised gains or losses other than the profit or loss for the above financial year. Page 7
Youthllfe Llmited Company limited by guarantee Balance Sheet as at 31 March 2025 Unrestricted Restrlcted Funds Funds Totals Totals Notes Fixed Assets Tangible Assets Total fixed assets 1,473 1,473 1.473 1.473 1,842 1,842 Current Assets Cash at bank and in hand Total current assets 18.277 18,277 85.336 85,336 103,613 103,613 96,244 96,244 Creditors: amounts falling due within one year (1,309) (1,309) 974 Net current assets 18,277 84,027 102,304 95,270 Total assets less current liabilities 18,277 85,500 103,777 97,112 Net assets 18,277 85,500 103,777 97,112 Financed b Funds 18,277 85.500 103,777 97,112 For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors responsibilth"es: -The members have not required the company to obtsin an audit of rts financial statements for the year in question in accordance with section 476. -The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to acwunting records and the preparation of financial statements. These financial statements have been prepared in accordan with the provisions applicable to companies subject to the small companies, regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,. Pago 8
Youthlrfe Limited Company limited by guarantee These financial statements were approved by the Board of Directors and authorised for issue on 13 October 2025, and are signed on behalf of the Board by" Dorothy Hutchlnson Director Company Registration NUMr. N1072222 Page 9
Youthlrfe Limited Company limited by guarantee Not•8 to the financial statements Year ended 31 March 2025 General infomiation The Charity is a charitable private company limited by guarantee, registered in Northem Ireland. The address of the registered office is 23 Bishop Street, Dery, BT48 6PR. Accounting policles Basls of preparation The financial statements have been prepared in accordan with Accounting and Reporting by Charits"es: 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) (Charitses SORP {FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Youthlife Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historbcal cost or transaction value unless othep*vise stated in the relevant accounting policy note(s). Turnover Tumover preSentS the total value of grants received and receivable as well as other income arising from other operating and fundraising acts'vits'es during the year. Grants are recognised in the Profit and Loss account when the conditions for their receipt have been complied with and there is reasonable assuran that the grant will be received. Tangible assets Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciats'on and impairment losses. Depreciation Depreciation is calculated so as to write off the cost or valuab'on of an asset, less its residual value, over the useful economic life of that asset as follows: Plant and machinery 20% reducing balan Page 10
Youthllfe Llmlted Company limited by guarantee Notes to the financial statements (continued) Year ended 31 March 2025 Flnancial instruments A financial asset or a financial liabilty is recognised only wthen the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preferen shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impainnent. Other financial instruments, including derivatives. are initially recognised at fair value, unless payment for an asset is deferred beyond nonnal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exptIOn of hedging instruments in a designated hedging relationship. Financial assets that a measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significan, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Funds Unrestricted Revenue Funds - comprise those revenue funds which the management committee are free to use in accordance with the company objectives. Restricted Revenue Funds - comprise those revenue funds which have been given for particular purposes and projects. Limited by guarantee The company is limited by guarantee and a registered charity by Revenue & Customs. HMRC Chanty Referen.. XR 34422 Charity Commission of Northern Ireland Number.. NIC105568 Page 11
Youthlrfe Limited Company limited by guarnntee Notes to the financial statements (continued) Year ended 31 March 2025 5. Incoming Resouces Unrestricted Restri¢ted Funds Funds Totals 2025 Totals 2024 Donations le acies and similar incomin resources Donations and fundraising 8,918 8,918 8,918 8,918 6,006 6,006 Income from activitas of furthernnce of charitable ob CAMHS Big Lottery Community Fund Trusthouse RTE Toy Appeal Halifax Foundation Pixel Leathersellers Woodward Deptartment for communth.es Seeds (WHSCT) Children In Need LFT Albert Hunt Victoria Homes Childrens Court Enkalon WHSCT 80.883 39.650 16,650 10,000 5,000 5,000 5,000 1,750 80,883 39,650 16.650 10,000 5,000 5,000 5,000 1,750 542 58,507 64,150 16,650 3,150 542 15,000 8,295 4,980 4,000 2,560 1,450 1,000 230 542 163,933 164,475 179,972 Income from activities eneratin funds Other Total Investment and other income Interest received Total incoming resources 9.460 163,933 173,393 185,978 Page 12
Youthlrfe Limited Company limited by guarnntee Notes to the financial statements (continued) Year ended 31 March 2025 Resources expended Unrestricted Restricted Funds Funds Totals 2025 Totals 2024 Furtherance of charitable activities Wages and salaries Programme costs Travel expenses Hospitality expenses Total 4,715 45,067 70,368 333 49,782 70,368 333 162 120,645 51,217 69,412 256 77 120,962 162 4.877 115,768 Mana ement and administration costs Training Rent Insurance & subscriptions Light and heat Repairs and maintenan Printing, postage and stationery Publicity Telephone & intemet Computer & equipment costs Unrfonns Consultancy fees Accountsncy fees Bank charges General expenses Total 1,130 32,375 3,085 1.141 448 279 180 2,551 168 1,130 32,375 3,085 1,141 448 279 180 2.551 299 477 2,500 900 194 155 45,714 409 24,800 1,984 1,048 1,799 498 85 2,244 780 131 477 2,500 100 194 63 44,214 181 900 141 367 35,236 800 92 1,500 De reciation Depreciats'on of tangible assets 369 369 369 Total resources expended 6,377 160.351 166,728 156,198 Page 13
Youthlrfe Limited Company limited by guarantee Notes to tho financial statements (continued) Year ended 31 March 2025 Stsff costs The average number of persons employed by the company during the was 2 (2024.. 2). No remuneration was paid and no expenses were reimbursed to the directors during the year. The key management personnel of the charity compnses of the Trustees and the Manager. The total benefits of the key management personnel was £49,782 (31 March 2024 - £51,217). Tangible assets Plant and machinery Total Cost At 1 April 2024 and 31 March 2025 11,494 11,494 Depreclatlon At 1 April 2024 Charge for the year 9,652 369 9,652 369 At 31 March 2025 10,021 10,021 Carrying amount At 31 March 2025 1,473 1,473 At 31 March 2024 1,842 1,842 Creditors: amounts falling due within one year 2025 2024 Other creditors 1,309 974 10. Contlngent assets and liabilities Youthlife Limited has received grant assistance from govemment, public and other bodies. The payment of these grants is made subject to certain condrtions being fulfilled by the company. The directors consider these conditions be satisfactorily fulfilled and the likelihixd of the company having to repay any grant is remote. Page 14
Youthlrfe Limited Company limited by guarants• Notes to the financial statements (continued> Year ended 31 March 2025 11. Anatysis of charitable funds Analysis of movements in unrestricted funds Balance at Incoming Resources Funds at l Aprll 2024 Resources Expended Transfers 31 March 2025 General Fund 15,194 9,460 (6,377) 18,277 15,194 9.460 (6,377) 18,277 Name of unrestricted fund Description of the Fund General Funds Funds which the Charity is able to apply freely in pursuit of its own charitable objectives and related purposes. Anatysis of movements in restricted funds Balance at IncomingResources 1 April 2024 Resources Expended Transfers Funds at 31 March 2025 Restricted Fund 81,918 163,933 (160,351) 85,500 81,918 163,933 {160,351) 85,500 Name of restricted fund Restricted Fund Descriptlon of the Fund Funds which the Chanty applies for particular purposes and projects in pursuit of its charitable objectives. Anatysis of net assets between fvnds General Restricted Fund Fund 1,473 Total 1,473 Fixed Assets Debtors Cash at bank and in hand Creditors 18,277 85,336 (1,309) 103,613 (1.309) Total 18,277 85,500 103,777 Page 15