Charity registratlon number NIC106365 Company reglstrallon numbar N1035317 (Northarn Ireland) YOUTHACTION NORTHERN IRELAND LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 NORTHERN IRELAND
YouthAction Northern Ireland Llmited LEGAL AND ADMINISTRATIVE INFORMATION Prasldent The Honourable Shane O'Neill Patrons The Lord O'Nèill Lady Mary Peters CH DBE Mr Claran Hinds Mr Eric Fishar Mr Dean Mccullough Trustaos Mr C8thal Maneely - Treasurer Mr Liam Hannaway - Honorary Secretary Ms Pamela Ballantlne - Chairperson Ms Alex Bamett Mr JJ Hannaway Ms Gillian Shields Ms Crystal Campbell Prof Dlrk Schubotz Ms Saorla White (Appolnted 1 May 2025) IAppolnt8d 1 May 20251 (Appointed 1 May 20251 (Appointed 1 May 20251 Secretary Mr Llam Hannaway Chlef Exacutlvo Mr Mertin Mcmullan As8lstant Chlof Executlva Offlcers M8 Malre Campbell Mr Michael McKenna Charity number NIC106365 Company number N1035317 Reglstored offlco 14 College Square North Belfast BT16AS Audltor HM Chartered Accountants 6th Floor East Tower Lanyon Plaza 8 Lanyon Place Belfast Co. Antrim BT13LP Bankers Danske Bank Donegall Square West Belfast Co. Antrim Northem Ireland BT16JS
YouthAction Northern Ireland Llmited LEGAL AND ADMINISTRATIVE INFORMATION Sollcltor8 Carson McDowell Solicitors Murray House Murray Street 88lfast BT16DN
YouthAction Northern Ireland Limited CONTENTS Page Trustees, report Independent audltorfs report 20-23 ststament of flnanclal activities 24 ststernent of flnancial posltion 25 Staternent of cash flows Notes to th8 ftnanclal statsments 27-38
YouthAction Northern Ireland Limited TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees present thelr annual report and financial statements for the year ended 31 December 2024. The financial slatemenls have been prepared in accordance with the accounting pollcies set out In note 1 to the flnancial staternents and comply with Ihe charity's governing document, the Companies A¢t 2006 and "Attounllng and Reporllng by Charities-. Slalement of Recommended Practice applicable to charities preparing their aoUnt$ in accordance with the Financial ReportiThJ Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 20191, ObJectivo6 and actlvlties YouthAclion Northam Ireland Limited {'YouthAction Nl) is a membershlp-based leaming org8nisation that is outward and fornard looking to best me81 th8 changing needs of young p8ople through youth work and youth arts. The organisation has nearly 80 years, experienGe in inspiring young people, tackling inequalities, investing in communities and transforming the lives of young people. Throughout 2024, our charitable vlslon was to support young people to create, participate and benefit from a more fair and inclusive society. Through such Intention and purpose we set out to: 1. Improve thelr life chance8,' 2. inspire them as acllvist8,' 3. grow inclusive and OU8rd looking communities. and 4. build a peaceful and shared society. rnal envlronm nt: The charity sector is deeply affected by 8 challenglng environment. This sector Is vulnerable as it continues to experience significant challenges including: There S decr8ased monles and greater competition wlth an expectallon for the charlty sector lo dellver more wlth less rèsources. The workforce is exhausted with many leavlng Ihe sector due to uncertalnties, poor terms and condillons which results in losing slaff with specific knowledge, experience and skills set, further leading to slgnificant challenges for r8cruitment, Charilies have been deeply affected by increased runnlng costs. While income Is not going up, many funders are paying only for programme delivery rather than contributing to running costs. Charitles are dipping into financial reserves and working at rfsk. The lack of government, delays In funding and change$ In funding dellvery models have made 11 very difficult for charities to plan. Charities are Gonstantly having to deal wllh cliffryedge funding. The charity sector is constantly flre-fighting and looking for gllmmers of hope. There are also some key opportunitles for the charity sèctor: Continue working together in a united way to lobby, campaign and influence, recognising thal this all takes time and effort. This includes working with umbrella bodies across GBIUK. Highlighl the social return Impact of charitable inputs, efforts and outcomes to government and others. Demonstrate how we contribute to the new Programme for Government and how we mak8 an economic contribulion and deliver value for money. Maintain resilience, steadines5 and a sense of certaintylcontrol in this state of flux. Through ongoing effective collaboration across the voluntary and community and especially across the Voluntary Youth Work Sector, we aspire to build confidence and assurance for investment across the sector to deliver on outcomes aligned to children and young people. By securing developmental funds through the Dormant Assets Fund (The National Lottery Community Fund) we have been collectively repairing and rebullding while shaping a
YouthAction Northern Ireland Limited TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 transfomiational roadmap for the way forward. Collectively working alongside sectoral partners, NICVA and Ulster Unlversity we have consulted with the sector and produced buo strateglc reports that provide key recommendations, moving forward.. The voluntary youth work seclor musl collaborativély co4esign the system that can secure the future of the sector Irecognilion, collectiv6 vision elc.). Strategic invèstment for the voluntary youth work sèctor In Northern Ireland should bè prioritised (workforce development, promote and shara good practice models, strategic funding). The volLJntary youth work sector should focus on supportlng ongoing and sustained Collaboration that will be key to transformation (neorking, convening, coming together). There is an overwhelming need for the development of Infrastructure support for the sustainability and development of the Voluntary Youth Work Sector, Relationships need to be restored and rebullt. What 1$ qUIred Is the building and r8-bullding of relationshlps and trust across all youth work provlders In Northern Ireland. The reports highlight an appetite among the Voluntary Youth Work Sector for ongoing sectoral convening. creatlV8 sharing and colleclive influencing. With the anllcipated policy change across the youth sector, a robust and galvanised Voluntary Youth Work Sector can provide young people with access to high-quallty youlh services and that also ensures the sectols futureproofing. Strate Ic oals: The new YouthAction Nl 2023-2027 Strategic Plan sets out 9 high level strategic goals ovgr 5 years. What we sai wo would do. Strive for a sustainable and robust financial base for our work. ralsing 2 million pounds each year to achieve high quality youth work and value for money outcomes. Invest in 250 communities each year lo embed quality youth work to support young people's development. Improve the health, well-being, asplrations and opportunities of 10,000 young people aged 10-25 years each year. Increase the skills, qualifications 8nd employabillty of 1,0 young leaders each year. Demonstrate the highèst16vels of governance and operational excellence within a Glear constilutlonal and legal framework. Inspire, build and nurture an effectlve, supportlve and healthy leadershlp team at YouthActlon Nl and through our mémbership network. Build local and strategic partnershlps wlth charitles, business sector, academia, government and clvlc society across the UK, lrtland and Internationally. Work wilh sectoral representatives as courageous change makers to transform how charilles are r8cognlsed, valued and supported. Raise qualily slandards In youlh work through partnershlps, research, trainlng, resource development and Impact (Jemonstration, Summ of achievements what we dld . The achlevements of the charity against the nine high level goals of the Stralegic Plan 12023-2027) are commendable this year, consldering the challenges presented eadier. The achievements for 2024 are summarised as follows: 1. We raised £1,782,675 to achlave hlgh quallty youth worklyouth arts and value for money outcomes. Thi8 included: UK Shared Prosperity Fund.. YoLrthStart project at £6m over 2 years Peace Plus.. 3.2 Youth Call -an É8.1m application as lead with 6 other partners (4 year project April 24- March 281 E1,640,423.76 YANI allocation. Peace Plus.. 3.1 Shared Learning Together Inon-formal) Call -a é3.4m application proposal as lead with 9 other partners14 year project April 24-March 28) É596,845 YANI allocation. EA Region81 Strategic.. £150,000 per year. EA regional development.. £97,000 YANI lead with partners Youth Link and Bytes. Department of Forelgn Affairs: É93,960 per year. Derry City and Strabane Council PEACEPLUS £119,000 for Let's Talk Youth over 2 years.
YouthAction Northern Ireland Limited TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 National Lottery 'Acces5 to Resilience £150,000 for 3yrs (rural. under-represented groups) Peace Plus 2.2. 'Cyber Quest, (Cyber S8CUrity) É422,000 for 3.5 years. Led by Bytes. Belfast City Council.. £29,700 per annum. Arts Council.. £39,500 per year for 2yrs Various sources of smaller and significant income have included Hurnè Foundation, Linbury Trust, AE Harvey Trust, Enkalon Foundation, Ireland Funds. Hope for Youth IEF, TBUC and Dept. of the Taoiseach INYCII Our Development Manager l Fund Ralser Anne Mc Taggart retlred in Dècember 2023 and we appointed Grace O, Nelll to this role from February 2024. This role has added value by creating a winler appeal and Christmaswinter appeal and supporting our 80th year 'Around th8 year in 80 events, ongoing with various reglonal fund-raisers Includlng an 80's night in June 2024. 2. Invesllng In Local Communltle8 Wg Invested In 252 communltles to embed quallty youth worklyouth arts to support young peoplo's development. Membershlp Development Senior Leader Sheila Morris worked alongside our Co-ordlnator of S8rvlc8 Shirfey Moore (retired June 2024) and Donna Salt (appointed July 20241 to mainlain and grow our membershlp base and services,. 180 members were supported directly throughout 2024. Th8 Membership Senior Leader and team proacllvely sUPPOrting local groups to register with EA Youth Setvice. 76 eligiblè groupsl organisalions nomlnated YouthAction as their designated Regional Voluntary Youth Work Organisation equating to an award of £150,000 per year to YoulhAction playing this support role. This is 24 more local community groups than 2023. Membership support includes: Quality Assurance and Reportlng Safeguarding HR support Finance support Workforceivolunteer training Curriculum and programme support Governance and governance health checks Insurance servlces Representation and advocacy Communicatlon Conn8Ction and nelworklng The CEO and Senior Leader Shella Morrls developed and launched a Governance Support resource for local and regional groupslorganisations. This was launched at the membership connections and celebration event alongside AGM on Thursday 28th Nov 2024. The EA moderation of membership support noted: standards were exceeded in areas (engagement and of sorvicel and met in one area {Impactl. EA financial verification for April 23-March 24 look place successfully on 11th Sept 2024. An EA moniloring on Tuesday 19th Nov 2024 also confirmed that we 'meet expectations., FeedbaGk from the report stated, "The level of strategic support for the group is commendable. .All registered members receive regular correspondenGe regarding the benefits they can avail of from the regional serviGe along with many opportunities on offer... the regional service keeps in tOUGh with their members and the many opportunities they have received..
YouthAction Northern Ireland Limited TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Members have recèived small grants through Coca-cola Thank you awards IIYF).. É74,000 investment to local groups.. Monkstown Boxing Club BCT NI C.I.C St Patrick's Youth Club Keady Dlverse Youth Nl Kilkeel Parlsh Bridge Association Limited Willowfield Parish Community Association R.E.A.C.H Across Nl Youth Forum Iflsh Youth Foundation (UK) support local members and communlty groups with Small grants investment of up to £6,000 each. 91h Anlrim Scout Group Aisling Centre Artillery Youth Centre Ballysillan Youth for Christ Drumgor Detached Youth Work Proled Foram na nog Holy Trinity Youth Centre Kingdom Youth Club Manor Street Cliftonville Communlty Group Patrician Youth Centre REACH Across St Peter's Immaculata Youth Centre Willowfield Parlsh Community Association 3. Improve Health, wellbelng and asplratlons Improvad tha health, wellbelng, asplratlons and opportunltles of 5,463 young people agod 10-25yr8. 5,463 young people have benefltted from youth work and youth arts programming that has Improved thelr health and well-being. A young women's conference was held In October wlth 210+ young women at Ulster Unlversty and practitioners, conferènce in YouthAclion (Nov 2024). We partned wlth YouthLink and Bytes EA regional spe¢lficatlon - an a¢¢r8dlted youth work tralnlng focus. Critical Thinking workshops includerj.. The Nested Model of Youth Work (10, May 2024)., Tr8nsgend8r awareness 119 April 20241, Cost of Lfving Impact on students (8th Aprll 20204),. NEXUS model of intervèntlon lo address sexual abuse and World Aids Day with Positive Life. Under our well-being thematic pillar, we secured funding from Dormant Assets 'Acc8ss lo Reslllence, focussing on local groups on the periphery in rural communities. Under our well-bolng thematic pillar, we partnered with Ulster Universlty on 3 initiatives Lifemaps evidence impact pilol and researchIpracti proposal with the Nl Youth Forum, Work wilh glrls and young women conference and researchlpractice proposal Actively represenled on the UU Taking Boys 2 Seriously Inltiative addresslng young male underachievement. Disseminallon and training of the 'Altruism through youth work, resource.
YouthAction Northern Ireland Limited TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 4. Increaso skllls. qualifications and employability Increased the skllls, quallflcatlons and employablllty of 325 leaders. 37 leaders were trained through the Certificate In Community Youth Studies level 4 (UU young p8rtnershipl in Belfast and Magee. We relaunched our new Youth Achievement Awards aligned to credit points, outcomes for learners and new digital formats. We supported Interns through the Jobstart scheme: Communications Intern (Dormant Accounts Fund for the Voluntary Youth Work Sector has been extend to November, Suslainablè Development, and Dats Wisualizerl. We also provided an intern opportunity for PRIComms in YouthActlon. We supported 9 placement students and volunteers to experience and learn from youth work interventions. Youthstart (addressing èconomic inactivity) funded through UK Shared Prosperity Funds (see targets in practlce outcomès section). YouthAclion have enrolled 324 young pèople.. 197 young people completed the project. 179 young people gained qualifications. 99 progressed into employment. 71 progressèd into further education I trainlng. We were one of 0 Nl projecls involved In the UKSPF 'Peop18 and Skills, ev8luatSon through Fronll8r Economlcs and BMG Search. Representative5 ofyouthstart consortium met wlth MP Claire Hanna on 11th April 2024 We presented to Rolarians in March 2024 Involving young people. PEACEPLUS CyberQuest (Cyber Security and other digital skills developm8nt to support young people's employment pathways). Successful in PEACEPLUS CyberQuest (led by Bytes): Cybér Security and other digital skills development to support young people's employment pathways in growth Industries. Partners include REIM tralning, CJH neOrk, Advanced manufacturing, Talent Sensus, Youth Work Ireland and the Bytes project. In 2024 we offered a suite of 14 qualifications. 296 people registered for courses and 294 learners completed a qualificatlon. 38 courses in total were registered in 2024 and 47 courses were clalmed in 2024. 26 groups règistered for OCN levels 1-3 in youth work and 31 groups completing with 192 young leaders gaining accreditation. 27 groups registered for OCN levels 1-3 In youth work with 33 groups compleling wlth 209 young leaders galnlng accreditation. S. Hlghost l•v•l of governance We malntainod the hlghost levels of governance and operational excellon¢e, Includlng: self•valuation and quallty Improvement plannlng at all levels of the organlsatlon from young people, staff and the board of dlrectors. The Audited accountsl report were submitted to Charities Commission for YouthA¢tion and Hampton Trust. Our AGM was held on 28 Nov8mber 2024 with nominallon for new trustee Professor Dirk Schubolz. The AGM also witnessèd the retirement of our chairperson ProfessorAnn Marie Gray. The organisational Articles of Association are under revlew (last updated 19981 and will be completed in 2025. Board meetings and additional subgroups to oversee and maintain good governanc8 were held regularly, including an input from the CEO of NICVA in relation to the 'slate of the charity sector., Meetings beeen the Treasurer, Chair, CEO and Finance Manager were held throughout 2024 lo address the 2023 financial deficit. A Risk Register and report on strategic and practice outcomes aligned to Ihe 5-year strategylplan are shared in advanco of each Board meeling. As requested by the Board, the CEO developed a new 'governing and leading with purpose, review document for Board including succession planning considerations. We have developed a new induction pack in place to support new trustees through their joumey on the YouthAction Board of Directors. A Good Governance resource was published and launched at the Members event on 28, Nov 2024. Clear roles and expectations ARE defined for patrons and ambassadors ofthe charity. Harbinson Mulholland audited Youthstart (UKSPF) across all consortia partners every 6 months.
YouthAction Northern Ireland Limited TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 6. Investing in lèadorshlp Investlng In growlng a healthy leadèrshlp tsam at YouthActlon Nl and through our membership network. The organisation was awarded a Sllver Stsndard Invèstors in People Award IIIPI in 2023 with the report ststing "People display a high level of dedicatlon to their work, feel empowered and want to do 8 good job. T178y have a clear understanding of their own role and know how they contribute to the blgger picture thmugh defined obj8Ctives, tasks 8nd priorities. Hamessing this passion and expertise Is key to making th8 right decisions and co-creating plans for the future, aiming to continually improve 8nd innovate to meet young peoplg's evolving needs." e8ms share a collaboratlve spirit. Everyone has clanfy about how they need to work together and have the rfght level of responsibility, freedom and autonomy to work effectivaly. They are proud of what they do and believg that they really make a diff8Trnce to the lives of young people." In 2024 we ernbedded our I IP plan wllh a new pulse survey to ascertain 5tsff feelings and motivations. Investment to develop and grow the Senior Leadership Team includad a Peer support system provided by CEO for new Senior Leaders. Manabu Leaming Training and Support and leadership ra5nlng with Springvale Leaming or Training for Women's NetWOTk. New progress review system pilolecl with Senlor Leadershlp Team individually. S8nlor Leaders wlll 8mbed with staff across the organisation. New LIFEMAPS (for work) reflectlon cards that can be used for team reviews (motlvalion, purpose, learning etc.). In service calendar training for 2024 Includlng growth mindsets, policy updates, d15abillty awareness and nurtura day. Development of a video demonstrating expected behaviours and Ilving the values of YouthAction, Senior LeadershSp businesses and youth work meetings. A new 'leadership listening round, approach took place wlth CEO and Louise Malone.. regional visits to Ilsten and share alongside staff. 7. Building Partnerships Wg built and nurtured varlous local and stratsglc partnershlps Includlng: CROSS-NATIONS strategy.. YouthAction, UK Youth, Youth CYMRU, Youth Scotland and Youth Work Ireland and a cross nations leadership T6treal with senior and middle leaderslmanagers. CROSS BORDER.. partnership with National Youth Council Ireland aligned to Ihe Dept, of th8 Taolseach Shared151and Unit.. Shared Island Youth Forum. Lead YOUTHSTART.. Consortium of 7 youth work charltles: YouthAction, Includ8 Youth, Sprlngboard Opps, Start 360, Bytes, Prince's Trust and Northem Ireland Youth Forum. Lead PEACE PLUS 3.2 'AMPLIFY': Partnership of 7 youth work charities.. YouthActlon, Youth Work Ireland. Foroige. Patrician YC, NIYF, Prince's Trust and Community Sports Network. Lead PEACE PLUS 3.1 'SHARED AGENDA FOR PEACE,: Partnership of 11 youth work ¢harities'. YouthAction, Youth Work Ireland. CoTrymeela Community, Bytes, Integrated Education Fund. YouthLink, YMCA Ireland, Fighting Words Ireland, Community Dialogue, YouthBank Intemational and Poace Players. Partner for PEACE PLUS 3.3 MENTAL HEALTH I'our Generation, partnership led by Action Menlal Health). Partn8r for PEACE PLUS 2.3 Cyber Quest (cyber security call, led by Bytes). Education Authority Youth Service 'LifeSkills': paTtnership with Byt85 and YouthLink. BUSINESS.. Belfast Rotary Club. Queens University Belfast: British Science Associ81ion Ideas Fund 'youth altruism, project. Ulster UniversSty'. Certificate in Community Youth Studies partnership and Taklng Boys Seriously 2 advisory group. ARTS.. Collaboration with Capella Caeciliana to support front of house at Crumlin Road Gaol. WOMENS SECTOR.. hosting a meeting with Training for Women's Network and Shankill Women's Centr8 to explore possSbilities for our 80th year. New relationships with NEXUS (sexual abuse to young glrlslmen). Potential for a young women's conference as part of 80 year involving GSrl Guiding Ulster and Catholic Girl Guides. PEACE SECTOR.. IFI funded Youth Peace Summlt in Magee -Hume Foundation, UU, Holywell Trust. Nl Youth Forum, Community DialogLSe and Integrated Educatlon Fund.
YouthAction Northern Ireland Limited TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 UK youth work sedor.. Regional Impact and National Impact Network Leader5. Irish Youth Foundation {UKI: small grant promotlon and assessment for local groups working with young people in Nl. Other partn8rshSps with Integrated Education Fund, Cooperation Ireland ITBUC}. Hume Foundation. Safeguarding Nl, IFA. 8. Worklng collectlvely and strateglcally We work collectivoly wlth othor sectoral rapresentatlves as courageous chango makers In: Growing the Voluntary Youth Work Sector. Domant Accounts Fund funding £50,096 enabled the appointment of NICVA to convene strategic meetings and consultations as well as a communications intam. A series of 6 regional consultalions1150 practilionerslmanagers) took place in Feblmarch 2024. The Co- ordinating committee for Voluntary Youth Work held influèncing meetings with EA YS programme Board, Cross Departmental Group and presented at the NICVAAGM. Leading, managing and championing ihe UKSPF Youthslart 7 partner consortium (improving the e¢onomic adivity of young pèople). Leading and partnering in a vÈri6ty of PEACEPLUS consortiumslpartnerships. Participating in sactoral meetings with EAIDE as a full youth work sector, Coordinating local members youth work services through the ACCORD partnership, Supporting Neork Youth Nl through Paul Hamlyn Foundation Investment, 9. Ralse Quality Standards We ralsed quallty standards In youth workl youth arts through partnershlps. rosearch, training, resourca development and impact demonstratlon. Quality Assurance Senior Leader Maria Perkins supports CEO in quartedy reporting to Board on outcom8S and preparing the annual Trustees report. Standards across the youth work team are revlewed Identifying areas for Improvement in Ilne with the new ETI framework 'empowering improvement., The Senior Leader for QA hosts sample inspection visits across tha youth work stafflreglon. QA frarnework support to Ioc81 m8mb8rs and new good gov8rnanc8 resource launch8d at the member's evenl on 28, November 2024. staff meetings held highlight quallty Standards Including an Annual Youth Work Revlew. EA moderation took place with members and EA moderation feedback on memb8rshlp event indi¢8ted that standards w8r8 met and exGeeded. Represented on North South Educations Training Standards {youth work). Senior Leaders supported to create collal)orative advantage through consortla partnerships using creative methodologies. Critical Youth Research Hub and Critical Thinking workshops for the sector. Securing EA Reglonal Specification for youth work training (quality training and standards}. Nl regional Youth Impact Network (YMCA George Williams). Estsblished and co-ordinate Youthstart employability partnership. Nurturing PEACEPLUS 3.1 'SHAREDAGENDA FOR PEACE, and 3.2 'AMPLIFY' partnerships. Resource development including.. Building altruism through youth work, Altruism young people's joumal and thé development of a governance resource. Presenting at DfE Quality Improvement conference on 7 March 2024 Outcomes for chlldren and oun eo le - what we sald we would do Through youth work and youth art methodologies, young people will active the following outcomes.. 1. Build and improve their health and well-being. 2. Increase their creative expression. 3. Improve their life and work skills. 4. Demonstrate leadership, 8¢tivism and peace building.
YouthAction Northern Ireland Limited TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Summa ofa vements b theme what we did . Bulld and Improve young people's health and we114Jelng. In 2024, a total of 112 Health and Wellbeing Programmes were delivered to support young people across our nelwork. Pro ect 1: The Ideas Fund By December 2024, Thg Ideas Fund-a collaborative initiative between YouthAction and Qu88n's University Belfast-engaged 574 young people, 90Yo of whom were from local member groups, This innovative project explored the relationship bee8n altruism and wellbeing. with a key outcome being the co-creation and distributlon of the Altrulsm Joumal for Teens, a resource designéd by and for young people. A total of 701 young people aged 13-18 partlcip8ted in varlous strands of thè research, Including questionnaires, focus groups, and creative activities such as developing the ALT app. designing T-shlrts, and producing dic8 games-all centred on the theme of altruism. In addition, 35 parènls contributed through dedicated focus groups, and 49 Indivlduals aged 50+ participated in an intergenerational workshop focused on altruism and values transmission. Key Flndlngs: Par8nts believe peers are the primary influence on young people, while young people thems8lv8s see parents as key role models in shaping values. Young people express a strong desire for SpeCt and trusl from adults, whlch Includes setting clear boundaries and maintaining a non-judgementsl approach. Girls are more likely than boys to engage In altruistic behaviours. Top Flve Altrulstlc Acts as Idontlfled by Young P•opl8: Belng kind to others Spending time with family Supporting someone who is being bullied Raising money for charity Sharing a smile with others Pro ect 2: Ou Generatlon The Our Generation project commenced In October 2024, wlth th8 prlmary aim of promoting peacebuilding through the development of emotional resilience among young people in post-conflict Ireland. The project delivers a varlety of supports, includlng one-to-one mentorlng, group-based activities, and accredited training opportunilles for young participants. Partlclpation and Engagement: By December 2024, a total of 88 young people had enrolled in the programme. Key Interventions and engagement milestones include.. 5 young people receiv8d intensive one-to-one mentoring and support. 15 young people from Holywood Youth Club successfully completed LIFEMAPS trainlng, deslgned to foster positive mental health. 12 young people from Muckamore and Rathenraw also completed LIFEMAPS training. This represented a significant milestone in cross-community engagement, as these areas had not participated in joint inilialives for over 30 years. Outcomes and Impact: The outcomes of the LIFEMAPS programme were measured across several indicators, with all 12 participants from Muckamore and Ralhonraw reporting positive change.. 1000/D reported learning something new about themselves, their identitios, and their attitudes toward others. 100°/D indicated that trying somethirbg new helped them became more open to learning and change. 100YD expressed increased empathy toward others, wlth 4 participants demonstrating a 400/9 improvement in empathic understanding. 1000/0 felt more confident in meeting new people, with one participant reporting an 80/D increase in confidence.
YouthAction Northern Ireland Limited TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 These outcorne5 highlight the programme's effectlveness in fosterlng emotional growth, mutual understanding, and community cohesion among young people from historically divided backgrounds. Pro ect 3: Don't Bottle It u Youth Mental Health Cam al Project Overview- The Peace of Youth Minds group launched a new youth-led mental health initiative titled "Don't Bottle It Up., This campaign was developed In direct response to the growing mental health challenges faced by young people and aims to raise awareness, reduce stigma, and advocate for improved access to mental health services. Campalgn Objectlve8: The campaign is driven by three key aims.. To challenge and roduce the stlgma surrounding mental health and emotional wellbeing. To Identlfy and remove barrièrs that prevent young people from accessing mental health support. To advocate for Improved fvndlng and access to mental health services tailored to the needs of young people. Youth Perspeclive: The campaign is firmly root8d In the lived experlenc8s of young people. A statem8nl from the group reflects the urg8ncy and motivallon behind the initlallve., "Young peop18 face a lot of challenges when trying to access mental h881th support- Including Confusing langu8g8, long waiting lists, and a lack of funding. Through ¢his campaign, we aim to break the s¢igma, correct misunderslandings about mental health, andpromote th8 development of responslve, community-based services.. Impact: This initiative represents a significant step forward in empowering young people to become advocates for their own wellbeing and to Influen the systems that serve them. The campaign continues to raise awareness at both community and policy levels, with young voiGes al the forefront of shaping a more inclusive and accesslble mental health landscape. 2. Increase young paople's creatlvo oxpras81on: In 2024, YouthAction Nl, In partnershlp wlth The Rainbow School of Perfomiing Arts, delivered 78 programme8 aimed at developlng and amplifySng young people's creative volc8s across North8m Ire18nd. These programmes focused on a wide range of artistlc disciplines including performance, dance, music, technlcal production, digital animation, and creative adv¢xacy. ARTS - NBOW LOFP ORMING ARTS The Rainbow School of Performing Arts continued to deliver high-qualily youth arts and youth work programmes in 2024. A total of 2,336 young people participated in weekly classes across three terms at the Youth Hub in College Square North, Belfast. Ke achievements included.. Mlnl Musicals Showcases.. All participants performed in term-end showcases, ensuring every young person had th8 Opportunity to present their work on stage. Technlcal Tralnlng.. 40 young people completed the Tachie School Curriculum, gaining hands-on skills in stage management, lighting, and sound engineering. Muslc & Dance Development: 80 young people engaged in vocal development through music studio sessions, while 90 took part in advanced dance training. Incluslve Outreach: 50 young people from ethnic minority backgrounds attended weekly classes In Ballymena. 40 young people with disabilities look part in weekly sessions in Belfast. Front of House Tralning- 40 young people received professlonal Front of House training and actively supported performances.
YouthAction Northern Ireland Limited TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Productions and Performances.. Summer Productlons.. Somewhere Over the Rainbow- 80 junlor cast member5 Everybodys Talking About Jamie- 55 senior cast members Supported by 25 tr8ined young technlclans. Annual Pantomime- Rapunzol: Fèatured 135 young people across two casts. Delivered 10 performances, supported by 10 technicians and 20 Front of House volunteers. Audlance Roach: Tot81 audience numbers in 2024 reached 3,567. Tostlmonials: .1¢ w8s so fun being on stag8 the whole time, I'v8 done other shows and only been on stage for on8 song-thls was way better." 'I've really struggl8d to m8k8 frtends and had to move school due to bullylng. ltre found a plac8 where I can b8 myself. and people like me. I love Rainbow F8Ctory.' Audlonco mombor: "I couldnl think of 8 bett8r way lo spend my July holldays than 8t thls show. Given whats happened on our streetS-thl$ is th8 B8lf8sI I know, lov8, and w8nt to live in," Fundralslng & Communlty Engagement: To mark the organisation's 80th anniversary, the 'Stars in YourEyes" fundraiser w8s held, featuring.. 47 acts across Junior and Senlor shows. 115 participants. Over £12,545 ralsed to support ongoing youth arts programmes. ALTERNATIVE METHODS OF CREATIVE EXPRESSION PRIDE FEVER ACROSS THE REGION Young people expressèd their identity and solldarlty through active p8rtlclpatlon in Pride events: 24 young people travelled to participate in the Belfast Pride Parade (27 July 20241. 37 young people Joined Foyle Prlde in Derry-Londonderry115 August 2024) under the theme "Community.. Loc81 and Global." YouthAction Nl also took part in the inaugural Ennlsklllen Prlde. Desplte initial fears of being visibly 'out' in their local areas, young people demonstrated courage and pride: 'It's different walking in Belfast compargd to your own Gily. I felt proud, but also ngrvous about who might see me and what they'd think." OCNNI LEVEL 2 UALIFICATION IN ANIMATION In collaboration wilh Northern Ireland SGroen, YouthActlon Nl co-developed and piloted a new OCNNI Level 2 Qualification in Animation. This initiative targets young people with limitèd social interaction or experience in group settings. Key outcomes.. 7 young peopla completed the pilot. Intensive 1..1 support helped participants prepare for collaborative learning environmenls. Animation Soare was installed on each participant's preferred device. One participant successfully produced a full animated short film. As a group, they developed a digital advert on youth homolessne5s. commissioned by the Homeless Council for Northern Ireland. 10-
YouthAction Northern Ireland Limlted TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 "I spend all my weekends working on this now. Its given me somèthing to do and I love showing my work every PAonday. Matthew Putor] says I could have a career in animation." INTERNATIONAL WOMEN'S DAY- YOUNG WOMEN'S ART TRIP TO LONDON To mark Intèrnational Women's Day 2024, 7 young women from Footprints Women s Cenlre visitèd the Irish Cultural and Heritage Centre in London. They attended an exhibition by Irish female artists exploring themes of feminlsm, migration, and women's rl9hts. In preparation, the young women created th8lr own arfvrks explorlng mothèrhood. gendor Idèntlty, and poverty. Thls cultural exchange helped broaden awareness of Intefsectional femlnlst issues and gav8 participants a powerful platform for self-expression. 3. Improve young people's Ilfe and work $kllls. Commltment to Tackllng Youth Un8mployment YouthAction Northern Ireland remains dedicated to reducing youth unemployment through slr8leglc Inveslmenl In young people. We deliver tailored employability programmes, accredited qualifications, structured work placements, and volunteering opportuniti8s, all of which contribute io measurable and lasting impact. Job creation and career readiness for young people contlnues to be a priority for our Board of Directors. In 2024, we successfully delivered 93 life and work sk1118 programme8 across Northem Ireland. Yo TH TART PROGRAMME. Funded through the UK Shared Prosperity Fund IUKSPF) and led by YouthAcllon Nl In partnership with six organisations, Youlhstart supports economically inactive young peop18 to develop skills, raise aspirations, and progress towards employment. Consortlum Performance (as of December 2024, wlth three months remainlngl: 960/0 of overall targets achieved {2,182 young people engaged against a target of 2,278) 75Vo of employment outcomes met (248 young people into employment against a target of 329) 113Yo of educationllraining oulcomes achleved (812 progressed to further educationltraining against a target of 718) Our dellvery approach prioritises those often underrepresented in youth work, Including young refugees and asylum seekers, young mlhers, and trans young people. Case Study - North West Young Mothers, Group Weekly sesslons provided skills trainlng, peer support, and on-slte childcare. The group enabled young mothers to reconnect socially while working towards personal and group goals. .1 felt isolated after my son was bom... J.nIng the group help8d me realise I m not alone. I've now started worklng in childc8 an unexpected but p8rfecl opportunity." YouthAction Nl Targgts and Achlevoments (as of Docemb•r 2024): 324 young people enrolled Ilarget 278 over two years, five months ahead of s¢hedul8) 197 completed the programme 179 achieved qualifications 99 progressed into employment 71 progres58d into further education or training '1 never thought l oould join a group. let alone complete a qualification. Thanks for all the support." participant. Fermanagh Youthstart OCNNI UALIFICATIONS In 2024, YouthAclion Nl expanded its accredited qualifications portfolio with four new courses= OCNNI Level 2 in Animation OCNNI Level 2 in Gaming OCNNI Level 2 in Community Relations OCNNI Level 2 in Community Development 11
YouthAction Northern Ireland Llmited TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 We rètained our low risk cenlre slatus and secured £97,000 from the Educatlon Authority to deliver seven OCNNI Level 3 Certificale in Youth Work courses. This funding removed financial barriers for learners and organisations, upskllled 66 young leaders from 44 youth organisalions, and produced measurable outcom6s'. +34°/o average incr8ase in confidence as a youth worker +15Y• increase in knowledge +19% increase in practlcal skllls Without courses such as these, our serylce would not be sustsinable. YouthActlon s staff have b88n patient, supportive, and of the highest quality."_ Partnèr organlsation, INTERNS AND PAID PLACEMENT In 2024. we faci1Stated 4 paid Intarnshlps in high%rowth sectors PRlcommunlcalions, ts¢hnlcal theatre. and 8vent management - through the Job Start scheme and In partnership with Ulster University. These placements provided particlpants with Induslry-specific skills, n81works, and enhanced employability. 4. Demonstrate leadershlp, activl$m and peace bulldlng. YouthAcllon Northern Ireland conlinues to embed peacebuilding, activism. and leadershlp at the core of all youth work programmes, supported through strategic investment from PEACEPLUS 3.2 Youth Call and 3.1 Shared Learnlng (non-formal educatlon) AMPL FYPR ECT Launched in March 2024, the AMPLIFY programme is led by YouthAction Nl In Amiagh, Kilkeel, Enniskillen, and the North West. The initiative delivers intensive I69Qk programmes (three days per weekl aimed al equipping young people wlth peacebuilding and leadershlp skills. In 2024.. 74 young pooplo participated in AMPLIFY All particlpants look pert in the Festival of Peace held al The Junctlon, Dungannon Young people contributed to Ulster Unlv8rsiiy and Hume Foundation research on the .12 Asks" of young people for peace, identifying seven koy priorltlès.. Update the Peace Agreement (End to Violent Organisations) 2. Engage young people in government 3. Improve relationships between communities 4. Invest In the wellbeing of society 5, Establish a strong and stable govemment 6. Create an inclusive peace plan (no sectarianism or racism) 7, Invest In Inlegrated Education Young people expressed both fruslratlon at the perslslenc8 of division and hope for a peaceful fulure: We've be¢om8 numb to vio1gn¢e as w8 see it ev8ry day." W8 n8ed to move on.. W8 Just want to IIv8 In peace, get good jobs and soclalise where w8 Want." Other activities included: Hunger for Poaco Games Roadshow174 partlcipants to date. held in Kllkeel and Armagh. wlth Enniski118n planned). Cross-community groupwork wlth Keady, Lincoln Courts, Foyle Down Syndrome Trust, and Klngdom Youth Club (Kilkeell, coverlng Ulsler Scots culture, emFowerment, and leadership skill5. Youth-lad social action project in Keady.. where young leaders organised a Halloween dlsco for 150 chlldren and young people. GIRLS ALLOWED YOUNG WOMENS CONFERENCE: In 2024. 210 young women from diverse backgrounds attended the Girfs Allowed Young Women s Event at Ulster University. The event was designed and hosted by 14 young women from New Lodge Youth Club and addressed topics including menstrual health, relationships, fitness, and contraception. Inclusion was ntral, with leadership opportunlties actively offered to young women with disabilities (via Mencapl and from minorlty ethnic backgrounds. "Being a young woman is magiGal.. but also lonely, exhausting. and overwhelming at times. Inequalitigs start from birth, but working together w8 can change anything." 12-
YouthAction Northern Ireland Limited TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 The event inspired a follow-up "Llght the Fire - Youth Work wlth Young Women" Confernnce for youth workers in November 2024. equipping them to address: Sexual health and consent Women and peacebuilding Gend8r-conscious practice Coercion and healthy relationships LEADERSHIP TRAINING AND WORKFORCE DEVELOPMENT.. YoulhAction Nl remains committed to strengthèning Ihe youth work sector by d81iv8ring accredited qualifications from Level 1 to Level 4 (including Ulster University provision). In 2024: 325 youth work quallflcatlons were achieved through faCe-tface delivery 25 groups régistered for OCN Levels 1-3 Youth Work training 22 groups completed, with 166 young leaders gaining accreditation Learner feedback highlighls the Impact.. 'The OCN has helped n7e adapt my meth¢xls for diffetsnl leamlng styles, Collal)oration with oth8r youth wort(8rs was my hlghllght. The Gourse pushed me oul of my comfort zone." L88rner, Belfast LEVEL 4 CERTIFICATE IN Y UTH STUOIES Ulster Universi rshi YouthAction Nl continues to be the sole provider of the Level 4 Certificate in Youth Studies, a widenlng access vocational course for non-traditional leamers. In 2024: 2 cohorts {Belfast and Magee) with 16 graduatg9172Yo completion rate) 3 additional students wlll graduate in January 2025 Progression routes included: 4 to full-time BA In Community Youth Work 1 to study 8Sc in Social Work 1 set UP 8 new business. 3 progressed into new to youth work employment For the 2024125 academlc year, 1000h of Belfast-based stud8nts completed Module 1 by December 2024. Lo¢atlons The charity malntained the reglonal offices in Armagh, Enniskillen, Kilkeel, Newry and Derryl Londondery. College Square North continues to be developed as the leadlng youth venue, creating a shared space for a shared future in the heart of Belfast. In 2024, we had increased usage from The Now Group, with young peopl8 Wlth autism and additional needs using the building dally. It connects communities, young people and organisations to the city and has become a centre of excellence for youth work, youth defflocracy and youlh arts. College Square North The charitable company plans to maximise tha resources at College Square North to more effectively meet the changing nèeds of young people and contribute to the dévelopment of the youth work and arts sectors in Northern Ireland, following the impact of COVID-19. In 2024 our Youth Café "Beans and Dreams" operated mainly as training space for young people who wanted to achieve an OCNNI In Barista Skills. Since the building is an asset of the charitable company, Ihe expendlture against this appears on the balance sheet. It should be noted thal the income used to fund this expenditure is no longer available to the charitable company, as it has been spent on College Square North. 13-
YouthAction Northern Ireland Limited TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Flnancial Revlew The financial statements are presented in the standard format required by the Statement of Recommended Practice "Accounting and Reporting by Charllies" as Slated in March 2015 and covers the 8Ctivities of YouthAdion Nl. The statemènl of financial activilie8 (SOFA) shows thè gross income from all sources. Results The charitabl8 company had net outgoing resources for the year, before transfers of £207,963 (2023.. £417,197). The Charity had total funds of £3,353,35912023: £3,561,322). The charity continues to work tlrelessly to secure income from private trusls, donatlons and public 80ur¢es to finance Ils ongoing actSvitSes with young people. A straleglc fundraising plan Is continually implemented and updated, alongside annual budgets of Incoma and expenditure to address the challenges In th8 current financial climate. The maln sources of funding 8re grants recelved from various bodles as disclosed in note 6 In the financlal statements. YouthAction Nl slncerely thanks all donors and ansures effective and efficient use of resources. Key Perfomence Indicators The chaTlty's key performance indicators ar8 as follows., 024 2023 otal Incomlng Rosources 1,782,675 ,848.956 Employee Numbor8 The charities achlevements against its charltable objectives are set out within the "Achievernents and performance. section above, and is their key measurement of success. 1. Flnanclal rlsk managemant The charity's operatlons expose it to 8 variety of financial risks that include the &ffects of changes in liquldity risk and interest rate c8sh flow risk. Thè charitable company has in place a risk management programme Ihat seeks to limit the adverse effects on the financial performance of the company by monitoring levels of cash and maintaining no debt. The policies set by the Board of Direclors are implemented by the charity's Senior Leadership Team. Specific meetings between the CEO and Chair also take place to assess risk. A high level Trustee Risk Register is in place to mitigate against the risks to the charity (Finance., Reputation,. Governance and Management) and a report is presented in advance of each board meeting. In late 2023, the Senior Lèadership Team reCtnIsed the impact of delayed funding contracts on income for 2023 and how this wlll affect the accounts. A specffic and purposeful review was planned alongslde the Tr8asure in early 2024, 2. Re$erve8 At 31 December 2024, the ¢harity had total reserves of £3,353.359. Of these reserves, £689.168 were restricted by donors for speciflc purposes. The charity had general r8S8rves of £2,664,191 of which the Board have d8signated £2,475.834. The charitable cornpany's policy is to retain a 5evel of reserv8s which matches Ihe needs of the charitable company both at the current time and in the foreseeable future. This 81so allow5 the charity to plan for future developments. This is estimated at a reserve level of £900.000 and ggneral reserves are currently below this level. The reserves policy is reviewed annually. Free reserves are those unrestricted reserves not designated for, nor invested in fixed assets and which are available for general use and can be designated for future developments. The Trustees intend to designate a portion of reseNes for College Square North future developments. The Trustees are strivlng to secure reserves (which include restricted and unrestricted funds) In the future sufficient to meet committed expenditure and tho runnSng costs for a period equivalent to 6 months annual expenditure. The Trustees believe that the period of 6 months is necessary in order that there is continuity of service and will continue to work towards the implementation of this pollcy. 14-
YouthAction Northern Ireland Limited TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 3. Golng concern audlt For the year 2024, the company reported a deficit of £207k. Despite this deficit, the company still has reserves of £3,353,359 with slrong restricted and unrestricted reserves. Going forward, the company is reportlng an improving picture. For the 2025, year, the company is expected lo break even and in the year 2025, it has secured a number of large long term projects. In year 2024, the company has secured a 4 year, a 3 1/z year programme and a 3 yèar project from SEUPB PEACEPLUS worth £1,640,425, É1,349.001 and É1,060.778 SpeCtive1y. With these projects, the company will be able to secure the long temi future of their staff to be able to continue to carry out their much need8d work with young people. The company has also strong bank balances with the main tradlng account sittlng above£500,000 and it has kept paying off its suppllers on a timely basis and there are no long outstanding debts with any of its supplier8. It is also up to date with all ils statutory creditors e.g, HMRC, pensions and all1Sabililies are curr8nl and no long term outstsnding liabillties. The Company has taken the necessary action8 requlr8d to address the deficlt in 2024 and It is In a much stronger posltion as of 2025 and can continue to improve the picture In the forthcoming years. The company does not envisage any going conc8rn Issues and Is abl8 to continue as a business into tha future. 4. Taxatlon status The charitable company Is 8 registered charity, and as such Is entitled to certain tax exemptions on income and profits from inveslmenls, and surpluses on any tradlng activities carried on in furtherance of the charitable company's primary objectiV8s, if these profits and surpluses are applied solely for charitable purposes. The charitable company is nol registered for VAT and accordingly, all their expendlture is recorded inclusive of any VAT incurred. 5. Risk management The Trustees have actlvely revlewed thè m8lor rlsks to which the charitable company is exposed and have implemented systems to mitigatè those risks. Internal financial risks are mlnimlsed by pro¢edures OLrtlined in Ihe Flnanclal Policy and Procedur8s document Irevlew8d Jan 20211 which aulhorises all transactions. These controls are reviewed regularly lo ensure that they still meet the needs of the charitable company. A risk management strategy is in place which is aligned with the operational plans. This Includes targets for working with young people, finance and governance. A review of the strategic plan takes place against an analysis of the external environment, potential source5 of income and risks faced by the charltable company. A Risk Register is in place and a summary reported in advance of each Executive Committee m8eting. YouthAction Nl has held the Investors In People quality standard award since 2004 and operates a comprehenslve HR Policy and procedures (reviewed annually). A comprehensive review of the organisalion's "Protectlng children, young people and young adults (including Adults at Risk}, policy and procedures including good practlce guidelines" has been carried, fully Implemented and revlewed in April 2022 by the Board of Directors. The Board 18 advised of 811 child protection training, vetting and reporting at each meeting, through the Risk Register. As regional voluntary youth organisation, YouthAclion Nl also continues to provide Access Nl vetting and Child Protection training to local groups across Northern Ireland. to assist in keeping young people safe in youth, arts and community environmènts. We have 3 designated officers (including a Board member) and 5 Keeping Safe Irainers. In 2024 we vetted 369 youth leaders. through Access Nl and trained 161 in Safeguarding, to protect children and young people in our local member groups. 15-
YouthAction Northern Ireland Limited TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Plans for future perlods The charity Is in year 2of its 5 year Strategic Plan for 2023-2027 and it remains a challenging environment. Performance and achievements are rnonitored and reported against the goals of the charity. Each year the Board of Directors hold a youth governance annual review lo share achievements with young pèople and plan ahead. YouthActlon Nl is racognised by the Departmenl of Education as a regional voluntsry youth organisation and 8 charity., and by the Arts Council for Nl as a high quality youth arts charity. To meet these functlons YouthAction Nl will continue to: Deliver direcl front line services to improve the life chances of young people. Provide training and support to local groups to improve their services for young peoplè. Maintain, support and grow our local mèmbership servlces. Contribute to the slrategic development of youth work and youth arts through publicalions. cufflculum materials,. slrateglc messaglng., partnership working and through shared learning events. Our 5 year strategic plan for 2023-2027 alms to support 'young people leadlng change for a fair and incluslve world." The 4 outcomes (thematic plllarsl to be 8chl8ved for young p80ple, through a wld8 porffolio of programmes, are.. Bulld and improve thelr h8allh well-belng,, Increase their creative expression., Improve their life and work skills,. and Demonstrate leadership, activism and peace-building. Organisational I Strategic Goals for 2023-2027 strive for a sustainable and robust financial base for our wot*. ralslng 2 milllon pounds each year lo achieve hlgh quality youth workjyouth arts 8nd value for money outcomes. Invest in 250 communltl88 each year to embed quality youth worklyouth art8 to support young people's development. Improve the health, wellbelng and aspirations of 10,000 young people aged 10-25 each year. Increase the skills. qualifications and employability of 1,000 young laadèrs each year. Demonstrale Ihe highest levels of governance and operational excellence within a clèar constitutional and legal frarnework. Inspire. build and nurture an effectlv8 SUPPOrtive and healthy leadershlp team al YouthAclion Nl and through our membership network. Build local and strategic partnerships wlth charities. business sector, academia, govemm8nt and dvic soclety across the UK, Ireland and Internationally. Work with sectoral representatives as courageous change makers to transform how charlties are recognised, valued and supported. Raise quality stsndards in youth work through partnerships, research, tralning, resource development and impact demonstration. 16-
YouthAction Northern Ireland Limited TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 The prlorltlos for 2025 arn: To lead and co-ordinat8 a range of cross border PEACEPLUS consortia to further include young people In building p8ace and reconciliation. To lead, manage, implement the Youlhstart employabllity consortium of 7 leadlng youth work charltie5 currently through the UK Governmenl Shared Prosperity Fund and to influence strategic development and funding moving forward into 2025. To conclude and celebrale the 80 year'Around the year In 80 events, wlth a showcase event. To work alongside inter-sèctor allies to support young people who experience multiple barriers in their lives such as young neurodlverse people, rural young people. young LGBTQI+ 8nd young peopl8 from asylum seeker and refugee families. To actlvely conlribule to and shape wider youth work sector policy and strategy dèvelopments including strategic funding for the transformalion of the voluntary youth work sector. To develop a more sustainable approach to our venu6 at College Square North (Belfast) and to our overall practices across the region. To grow our fund-raising potential Ihrough a clear stratagy and investment in human resources. To confldently respond lo meeting the needs of our local membership support $8rvlces in 8fflcient and effective manner. Conlinue to invest In our people at YoulhAction, Improve policy support and to demonslrate th8 benefits of working 8t YouthActlon. Publlc bonofft The Trustees believe that the charltable company provides a public benefit in a number of ways lo complement the velv8 descripllons of charitable purposes as 18ld down in the Charilies Act INI) 20081131. This includes the advancement of youth,. education,. citizenshlp and community development,. the arts,. reconciliation., equality and dSversity,' and relief of poverly. This Is achleved through helping to provide support, guidance and educational opportunities to the young people of Northern Ireland and those who work with them. The Trustaes are fully aware of the requirements of the Charity Commission for Northern Ireland and are operating entlrely within the legislation. YouthAction Nl reglstered wlth the Nl Charities Commisslon on 16 May 2017 (Charlty Number NIC1063651. Alongside the wider youth work sector, we will undertake research that promotes the economic valu8 of youth work, demonstrallng the social wturn on investment. 17-
YouthAction Northern Ireland Limlted TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Structur•. governance and management YouthAction Nl is a charitable company limited by guarantee and does not have a share capltal. It is governed by Memorandum and Articles ofAssociation and the liability of each member is limited to an amount not exedIng £1. The charitable company, which is governed by a Board of Directors, Is recognlsed as a charity by th8 HM Revenue and Customs. The Chief Executive drives the strategi¢ direction of the charitable company and carries out the day to day management with the assistance of the Senior Management Team. 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 Cathal Maneely- Treasurer Mr Liam Hannaway- Honorary Secretary Ms Pamela Ballantlne Ms Alex Bamett Mr JJ Hannaway Ms Gllllan Shlelds MS Crystal Campbell Prof Dlrk Schubotz Ms Saorla Whlta The Trustees who are also Directors of the charitable company as at 31 December 2024 and have been members for the whole year then ended, unless otherwise noted, are as outlined on page 1. The appointment of TrusteeslDlrectors is laid out In the constitution of the charitable company. The Human Resources Policy (reviewed annually) contains a volunteering pollcy and a conflict of int8rast policy., which apply to ihe Board of Directors. The Board of Directors meet at least four times per year. Upon election each Trustee 18 intr¢xluced to the legal and operational aspects of the charitable company to ensure they have an understandlng of the nature of charity trusteeship, the responslbililies and duties that go wlth this posltlon and to see the role of Trust88 in action, Colle¢tiV8ly we commit to self-8valuallon and contlnuous Improvemenl throughout 811 ar8as of the organisatlon. 18-
YouthAction Northern Ireland Limited TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Slatement of trust80s' responsibilities The Trustees (who are also Direclors of YouthAction Northem Iland Limited for the purposes of company law) are responsible for préparing the Annual raport in accordance with applicable law and regulation. Company law réquires the Trustees to prepare financlal statements for each financial year. Under that law the Trustees have prepared the financial statements in accordance with United Kingdom Accounting Standards, comprfsing FRS 102 The Financial Reporting Standard appllcable in the UK and Republic of Ireland", and applicable law (United Kingdom Generally Accepted Accounting Practic6). Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of the affairs of the charitable company and of the incoming resources and application of resources, including the Income and expendlture, of the charilable company for that perlod. In preparlng these finan¢ial statements, Trustees are requlr8d to: sèlect suitable accountlng policies and then apply them conslst6ntly', obseNe th8 methods and princlples In the Statement of Recommended Practice,. Accounting and Reporting by Charities (2015)., make judgements and estlm8tes thal are reasonable and prudent., slate whether applicable UK Accounllng Standards, comprising FRS 102, have been fcllowed, subject to any materlal departures disclosed and explalned in the financlal stal8ments,' and prepare the financial statements on the golng concern basls unless it is inappropriate to presume that the charllable company will contlnue in business. The Trustees are responslble for kéeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any lime the financial posltion of the charitsble company and enable them to ensure that the financial statements comply with the Companles Act 2006. They are also responsible for safeguardlng th8 assels of the charltable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and Integrity of the charitable company's website. Legislation in the United Kingdom goveming the preparation and dlssemination of financial statements may differ from legislation in other jurisdictions. In accordance with Section 418, Direclors, reports shall include a statemen( in the case of each Director in office at the date the Directors, report is approved, that.. So far as the Trust8as' are aware, there is no relevant audit infomation of which the company's auditors are unaware., and they have taken all the steps that they ought lo have laken as a Trustee in ordér lo make themselves aware of any relevant audit informatlon and to establish that the company's auditors a awar8 of Ihal Snformation. Audltor The auditors, Hafblnson Mullholand, hav8 indicated thelr willingness to continue in office, and a resolution ¢on¢eming their reappolntm8nt will be proposed at the Annual Gen8ral Meeting. The trustees. report was approved by the Board of Trustees. Mr Cathal Maneely- Treasur Trustee Date.. 19-
YouthAction Northern Ireland Limited INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF YOUTHACTION NORTHERN IRELAND LIMITED Oplnlon We have audited the financial statements of YouthAclion Northern Ireland Limited (the 'charity'l for the year ended 31 December 2024 whSch comprise the stalement of financial activities, the stalement of financial position. the statement of cash flows and notes to the financial slatements, including significant aGcounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FinanGial Rèporting Standard 102 The Financial Repong Standard applicable in the UK and Republic of Ireland Iunlted Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements.. glve a true and fair view of the stata of the charitable companys affairs as at 31 December 2024 and of its incoming resources and appllcation of resources, for the year then ended., have been properly prepared in accordance with Unlted Kingdom Generally Accepted AccountSng Practice. and have been prepared in accordance wlth the qUirementS of the Companies Act 2006. Ba81s for oplnlon We conducted our audit in accordance with International Standards on Audltlng {UKI IISAS IUKII and appllcable law. Our re5ponsibilit18s under those standards are further described in the Auditor's responsibilities for the audit ol th8 flnancial statements Section of our report. Wè are Independent of th8 charity in accordance with the elhical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethlcal Stsndard, and we have fulfilled our other ethical responsibilities in accordance wllh these requirements. We believe that th8 audit evidence we have obtained is sufficient and approprlate to provide a basis for our opinion. Concluslons relatlng to going concern In auditing the financial statements, we hav8 concluded that the trustees, use of the going concem 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 unCertantieS relating to events or conditions that, individually or co118Ctively, may cast significant doubt on the charity's ability to continue as a going ¢onc8rn for 8 period of at least e1ve months from when the financial statements are authoris8d for issue. Our responslbilities and the responslbililies of the trustees with respect to going Concern are de$¢rlb8d In the relevant secilons of thls report. Other Inforniation The other inforrnation comprises the information included In the annual report othèr than the flnancial statements and our audllorfs report thereon. Tha 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 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 idèntify such material inconsistencies or apparent material misstatements, we are requir6d to determine whether this gives risg to a material misstatement In the financial statements themselves. If, based on the work we have performed, we conclude that there is a materi81 misstatem8nl of this other information, we are required lo report that fact. We have nothing to report in Ihis reg8rd. Matters on which we are rèquired to report by exceptlon We have nothing to report in spect of the following matters in relation lo which Ihe Charitles Accounts and Reports Regulations (Northern Ireland) 2015 requires us to report to you if, in our opinion.. the information given in Ihe financial statements is inconsistent in any material respect with the trustees, report., or sufficient accounting records have not been kept; or the financlal statemenls are not in agreement with the accounting records., or we have not received all the information and explanations we require for our audit. -20-
YouthActlon Northern Ireland Limited INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF YOUTHACTION NORTHERN IRELAND LIMITED Responslbilltl05 of trustO05 As explained more fully in the statement of trustees, responsibilities. the tru51ees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the flnancial statements and for being satisfied thal they give a true and fair view. and for such intemal control as the tnjstees determine is necessary to enable the preparation of financial statements that are free from material misststement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charily's ability to continue as a going concern, disGloslng, as applicabla, matters related to going concern and uslng the going concem basis of accounllng unless the trustees elther intend to liquidate the charitable company or to cèase OP8ratlons, or have no realistic alternative but to do so. Audltorf8 rnsponslbilltles for tho audit of the flnanclal statemont8 HM Chartered Accountants is ellgible for appointment as auditor of the charity by virtue of its eligibility for appolntmenl as auditor of a company under section 2011 of the Companies act 2006. Our objectives a to obtaln reasonabl8 assurance about whether the financlal statem8nts as a whole are free from material misstatement, whether due ta fraud or error, and to issue an audltols report that includes our opinion. Reasonable assurance Is a hlgh level of assurance but Is not a guarantee that an audit conducted In accordan with ISAS (UK) will always detect a material mlsstatement when It exists. Misstat8menls can arise from fraud or error and are considered material if, indlvidually or in the aggregate, they could reasonably be expected to Influence the economlc declsions of users taken on the basis of these financlal st8tement5. Irregularities, Includlng fraud, are Instances of non4ompllance wlth laws and regulatlons. We design procedures In line wlth our responsibilities, outlined above, to detect materlal rnisstatements in rospect of irregularities, includlng fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. 21
YouthAction Northern Ireland Limited INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF YOUTHACTION NORTHERN IRELAND LIMITED Our approach to id8ntifylng and assessing the risks of material misstatement Sn r&spect of irregularities, Including fraud and non-compliance with laws and regulations, was as follows.. the engagement partner ensured that the engagement team collectlV8ly had the appropriate competence. capabilities and skills to identify or recognise non-compliance wilh appliGabl8 laws and regulations- we identified the laws and regulations applicable lo the company through discussions with directors andlor senior management, and from our commercial knowledge and experience of the sector,. We focused on specific laws and regulations whSch we consldered may have a direct material effect on the financial statements or the operations of the company, Including Charities Act (Nl) 2008, taxation legislation, data protection, anti-bribery, employment, environmental and health and safety legislation we assessed the extent of compliance wlth the laws and regulallons idèntifled above through making enquiries of management and Inspecting legal correspondence,. and identified laws and regulations were communicaled wlthln the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. We assessed the susceptlblllty of the company's financlal stst8m8nts to materlal mlsstatement, including obtaining an understanding of how fraud might occur, by,. making enqulrles of management as lo where they considered there was susceptibillty to fraud, thelr knowledge of actual, suspected and alleged fraud,. and considering th8 Internal controls In place to mltlgate risks of fraud and non-compllanc8 wlth laws and regulations,. To address the rlsk of fraud through management bias and override of controls, we.. perfomied analytical procedures to identlfy any unusual or unexpected r8lationships; tested journal entries to Identify unusual transactions., assessed whether judgements and assumptions made In detemiining the accounting estimates set out in Note 2 were Indlcalive of polenll81 bias,. and Investlgated the rationale behlnd slgnlflcanl or unusual transactlons; In response to the rlsk of irregularities and non-compliance with laws and regulations, w8 d8signed pro¢edur8S whlch Included, but were not limlted to: agraeing financial stalement disclosures to underlylng supporllng documentatlon., reading the minutes of meetings of those charged with governance., enquiring of management as to actual and potential litigation and clalms., and reviewing correspondence with HMRC and the company's legal advisors; There are inherenl limitalions in our audit procedures described above. The more removed thal laws and regulatlons are from financial transactlons, the less likely it is Ihal we would become aware of non-compllance. Auditing standards also Ilmit the audit procedures rèquired to identify non-compliance with laws and regulations to enquiry of the dlrectors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due lo fraud can be harder to detect than those that arise from error as they may involve delibèrale concealmenl or collusion. -22-
YouthAction Northern Ireland Limlted INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF YOUTHACTION NORTHERN IRELAND LIMITED Us• of our report This report 15 made solely lo the charity's mefflbers, as a body, in accordance with section 65 of the Charities Act (NI) 2008. Our audit work has been undertaken so that we might state lo the charity's members those matters w8 are requirgj to state to them in an audilorfs report and for no other purpose. To the fullesl extent permitted by law. we do not accept or assume responsibllity to anyone other than the tharity and the charity's members as a ly)dy, for our audit work,for thls report, or for the opinions we have formed. Angela Cralgan (Sanlor Ststutory Audltor) for and on behalf of HM Chartered Accountants Chartered Accountants ststutory Auditor 6th Floor East Tower 24 Orme8u Avenue Belfast Co. Antrim BT13LP 3011012025 HM Chartered Accountants is eliglble for appointment as audllor of the charity by virtuè of Its eligibility for appointment as auditor of 8 Company undèr seclion 1212 of the Companies Act 2006. -23-
YOUTHACTION NORTHERN IRELAND LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unrastrlctod Restrlcted funds funds 2024 2024 Total Unrestrlctsd Restrlded funds funds 2023 2023 Total 2024 2023 Notes Income from: Donallons and legacies Other tradlng activitles 1,571,955 1,571,955 83,680 210,720 2,630,314 2,630,314 89,584 218,642 127,040 129,058 Total Incom• 127,040 1,655,635 1,782,675 129,058 2,719,898 2,848,956 Exp8ndlture on: Charitable activitles 241,422 1.749,216 1,990,638 218,320 3,047.833 3,266,153 Total 6xpendlturo 241.422 1,749,216 1,990,638 218,320 3,047,833 3,266,153 Net oxpendlturn (114,3821 (93,5811 (207,963) {89,2621 (327,935> (417,1971 Transfers between funds 1403,479) 403,479 (291,879) 291,879 Net mov•m•nt In funds 1517,861) 309,898 (207,9631 1381,1411 (36,056) 1417,1971 Reconclliatlon of funds: Fund balances at 1 January 2024 3,182,052 379,270 3,561,322 3,563,193 415,326 3,978,519 Fund balances at 31 December 2024 2,664,191 689,168 3.353,359 3,182,052 379,270 3.561,322 All Income and expendlture derive from contlnuing activltles. -24.
YOUTHACTION NORTHERN IRELAND LIMITED STATEMENT OF FINANCIAL POSITION ASAT31 DECEMBER 2024 2024 2023 Notes Flxed assets Tangible assets 11 2,475,834 2,490,194 Current asset8 Stocks Debtors Cash at bank and in hand 12 13 279 153,071 2,751,746 279 729,644 550,058 2,905.096 1,279,981 Creditors: amounts falllng due wlthln one year 14 12,027,571) (208,853) Not ¢urront assets 877,525 1,071,128 Total ass•t$1088 current liabllltlos 3,353,359 3,561,322 Tho funds of the charlty Restricted income funds Unrestrlcted funds 16 17 689,168 2,664,191 379,270 3,182.052 3,353,359 3,561,322 The company Is entitled to th8 exemption from lh8 audit requlrement contained in se¢tlon 477 of the Companies Act 2006, for the year ended 31 December 2024. The directors acknowledge thelr responslbllltles for ensurlng that the charity keeps accounting records whlch comply with section 386 of the Act and for preparing financial statements which glve a true and fair vlew of the state of affairs of the company as at the end of the financial year and of its incomlng resources and application of resources, including Its income and expenditure, for the financial year in accordance with the requirements of sectlons 394 and 395 and whlch otherwise comply with the requlrements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. The members have not required the company to obtain an audit of its financlal statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476. These fknanclal ststements hav8 bean prepared In accordance with Ihe provlslon8 appllrnble to companles subJ8Ct to the 8rnall companles raglme. The ffinanclal ststefflents w8rn approved by th8 trustees Mr Cathal Maneely- Treasurer Trustee M5 Pafflela Ballantlno- Chalrperson Trust•p Company registration number N1035317 (Northem Ireland) -25-
YOUTHACTION NORTHERN IRELAND LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Notes Cash flows from operatlng actlvitles Cash generated fromllabsorbed by) operations 20 2,242,004 {569,899) Invesllng actlvltles Purchase of tangible fixed assets 140,316) 116,556) Not Cash used In Inv8stlng a¢tlvltle• (40,318) (16,556) Net ¢a8h gongratad from flnancing actlvllles Net Incrnasol(de¢r8a80) In cash and ¢a•h oqulvalents 2,201,688 (586,4551 Cash and cash equlval8nts al beginning of year 550,058 1,136.513 Ca8h and cash oqulvalent8 at end of year 2,751,746 550,058 -26-
YouthAction Northern Ireland Limited NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policies Charlty Inforniation YouthAction Northern Ireland Limlted is a prlvate company limited by guarantee incorporated in Northern Ireland. The registered offica is 14 College Square North, Belfast, BT16AS. 1.1 Accountlng convention The financial statements have been prépared In accordance wlth the chArity'S governing document, the Compani8s Act 2006, FRS 102 "The Financial Reporting Stand8rd applicabl8 in the UK and Republic of Ireland" {"FRS 102) and the Charitles SORP "Accounting and Reporting by Charities= Statement of Recommended Practlce applicable to charities preparing their accounts in accordance with the Financial Reporting Standard appllcable in the UK and Republic of Ireland IFRS 1021" leffe¢tive 1 January 2019). The charlty Is a Publ1¢ Beneflt Entlty as defined by FRS 102. The flnanclal statements are propared in sterllng, whlch is the functlonal currency of the charity. Monetary amounts In these financial statements are rounded lo the nearest £, The financial statements have been prepared under the historical cost conventlon, modrfied to Include th8 revaluation of freehold properties and to include investment properties and certain financlal instruments al fair value. The princip81 accounting policies adopted are set out below. 1.2 Golng concern At the time of approving the financial statements. the trust88s have a reasonable expectation that the tharity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue 10 8dopt the going concern basis of accounting in preparfng the financial statements. 1.3 Charltable funds Genéral funds Unrestricted funds are expendable at the discrétion of the Trustees in furtherancè of the objectives of the charitable company. In addition to expenditure on programmes and other actlvities, such funds may be held in order to finance capital investment and working capital. Deslgnat•d funds Designated funds are amounts set aslde from unrestrlct8d funds whlch have been 'earmarked' for partlcular projects. Restrlcted funds Restricted funds are those given to the charitable company which are to be expended for the specific objects specified by the donor. 1.4 Income Grants Grants receivable are credited to the statement of financial activiiles in the year in which they are received or when they are recelvable, unless they relate to a specified future period in which Gase they are deferred. Capital grants are transferred from restricted funds to designated funds on purchase of assets and then released general funds overthe assets useful life upon commencement of depreciation. Voluntary income and other in¢omlng resources Membership fees, course fees, donations and other income are included in fLJII in the SOFA when receivable. -27-
YouthAction Northern Ireland Limited NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng policie$ (Continued) 1.5 Expendlture All expenditure is accounted for on an accrual basis and has been classified under headlngs that aggregat8 all costs lated to the category. Where costs cannot be directly attributed to particular headings they have been allocated to actlvities on a basis consistent with use of the resources. Charitable actlvltigs There include the salaries, direct expendlture and overhead costs of running thè various projects and programmes of the charitable company for the benefit of the young people involved. Govemanco Costs Govemance costs Include those incurred in the governance of Its assets and are assoclated wlth constltutlonal, statutory and strale9i¢ requirem8nls. 1.6 Tanglble fix•d a88Ot8 Tanglble fixed assels are Initially measured at Cost and subsequently me8sured at cost or valuatlon, net of d8preciation and any impalrment losses. Depreciation is recognlsed so as to wrlte off the cost or valuatlon of assets less their residual values over thelr useful Ilves on the followlng bases.. Fr88hold land and buildings Fixtures and fittings 2% reducing balance 12.&500h reducing balance Freehold land is not depreciated. The gain or loss arising on the dlsposal of an asset is determlned as tha difference beeen the sale pro¢eeds and the carrylng value of thè asset, and is recognised In the statement of flnancial activilie5. 1.7 Impalrment of fixed assets At each reporting and dale, the charlty reviews the carylng amounts of Ils tanglble assets to determlne 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 detemlne the extent of the impairment loss (if any). 1.8 Stocks stocks are stated at the lower of cost and estimated selling price less cosls to complete and sell. C05t comprises direct materials and, where applicable. direct labour costs and those overheads that have been Incurred in bringing the stocks to their present localion and Gondition. Items held for distribution at no or nominal consideration are measured the Iow8r of replacement cost and cost. Net realis8ble value Is the estim8ted s8lllng price less all estimated costs of completion and costs to be Incurred in marketing, selling and distribution. 1.9 Cash and cash equivalents Cash and cash equivalents include cash in hand. deposlts held at call wlth banks, other short-tenn liquld Investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current li8biliti8s. -28-
YouthAction Northern Ireland Limited NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng policies (Contlnued 1.10 Financial instruments The charity has 81ect8d to apply th8 provislons of Section 11 'Baslc Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Flnancial instruments are r6cognlsed In the ¢harlty's balance sheet when the charity be¢om8S Party to the ontractual provisions of the instrument. Financial assels and liabllltles are offset, wlth the nel amounts presented In the fin8nclal statem8nts, when there is a legally enforceable right to sel off Ihe recognised amounts and Ihere is an intention to settle on a net basis or to reallse the asset and seltle the Ilablllty simultaneously. Baslc flnan¢lal assets Basic financial assets, whlch Include debtors and cash and bank balanc8S, 8re Inltlally measured at tran5acllon price Including transactlon costs and are subsequently carried at amortised cost using th8 effective Intsrest method unless the arrangement constitutes a financlng transaction, where the transaction Is measured at the present value of the future receipts dlscounted at a market rate of Interest. Financial assets classified 8s r8C8ivable within one year are not amortised. Baslc flnancial Ilablllties Basic financial liabllities, including creditors and bank loans are inlllally recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is mèasured at the present value of the future payments discounted at a market rate of interest. Financial Ilabilities classifled as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost. using the effectlve Interest rate method. Tr8de creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operatlons from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, Ih8y are presented as non-current liabilities. Trade cr8ditors are recognised Initially at transaction price and subsequently measured al amortised cost using the effeclive interest method. Derecognitlon of Ilnanclal Ilabllltles Financial liabililles are derecognised when th8 charity's Contractual obllgations expire or are discharged or cancelled. 1.11 Employee beneflts The cost of any unused holiday énlltlement is recognised in the penod in which th8 8rnploye8's s8Nices are received. Termination benefits a recognised immediately as an expens8 when the charlly is demonstrably comrnitted to terfflinale the employrnent of an employee or to provide tem)ination beneflts. 1.12 Retlrement beneflts Payments to defined contributlon retirement benefft schemes are charged as an expense as they fall due. -29-
YouthAction Northern Ireland Llmited NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Crltlcal accounting estimatès and judgements In the application of Ihe charity's accounlSng policies. the trustees are required to mak8 Judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and assoclated assumptions are based on historical experiénco and other factors that are consldered to be relevant. Actual results may différ from these estimates. The estlmates and underlying assumptlons are revlewed on an ongoing basls. Revislons to accounting estimates are recognised in the period In whlch the estimate is revlsed where the revlslon affects only that period, or in the perlod of the revision and future perlods where the revision affects both current and future periods. There are no crltical accountlng estimatss and or ludg8ments. Income from donatlons and 1ogacle8 Restrlcted funds 2024 Rostrfcled funds 2023 Grants 1,571,955 2,630,314 Grants Education Authority {Infra5tructurel Olhers 155,250 1,416,705 124,661 2,505,653 1,571.955 2,630,314 Charllable actlvltlos Unrestrlctèd Restrlcted funds funds Total Unrestrlcted Restrlcled funds funds Total 2024 2024 2024 2023 2023 2023 Donations and events Membership Fees College Square North Training and Accrediation Other Income 8.074 18,343 4,821 26,417 4.821 59,994 53,232 66,256 40.812 15,116 6,086 55,928 6,086 38,286 37.994 80,348 59,994 53,232 5.740 38.286 37,994 11,966 60,516 68,382 Other trading activitles 127.040 83,680 210.720 129,058 89,584 218.642 -30-
YouthAction Northern Ireland Limited NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Expendituro on charltable activitlos Charitabla activities 2024 Charitab19 activities 2023 Dlrect costs Staff costs Depreciation and impalment other 1,459.941 54,676 476,021 1,448.319 68.526 1.749.308 1,990,638 3,266,153 Analy818 by fund Unrestricted funds Restrlcted funds 241,422 1,749,216 218,320 3,047,833 1,990,638 3,266,153 31
YouthAction Northern Ireland Limited NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Analysls of grant Income Deferred at start of year Income Dèferred Received Income 2024 2023 Restricted funds Infrastructure grant Education Aulhorlty- InfrastructurelReglonal Strateglc Funding 192,750 137.500) 155,250 124,661 Total g•neral grant In¢omo 192,750 I37,5) 155.250 124,661 Rostrlcted funds Youth work proloct grants Awards for All Phoneix Natural Gas The Theatre's Trust Valero Energy Ltd {Texacol Belfast City Council IBCCI - Multi Annual Funding Arts Council for Nl - National Lotlarylslability & Renewal Granvsmall capital equipment Ulster University Art Works EA Multipy Programme UKSPF Shared Prosperity Garfield Weston Foundation Youth Empowered Coca-cola HBC Cine Nl Screen Department for the Economy {ESF) 2018 - 2022 Project 219435 EA Development Funding Fermanagh and Omagh District Council Newry Mourne & Down Dlstrlct Council OCCNI Department of For8lgn Affairs and Trade (Anti Sectarian fund) Shared Island Shared Island Civic Society Fund Heart of the Community Co-op Foundation Trlangle Housing Cyberquest Armagh, Banbridge Cralgavon Council Action M8ntal Health IESF) Neighbouhood Renewal EA Llfe Skills Peace IV 4.2 Regional PIV4182 Peace 3.3 Action Mental Health Integrated Education Fund YMCA George Williams College 2,589 2,589 10,000 3,000 4,623 4,623 4,000 29,700 29,700 29,700 41,000 21,038 (10,519) 250,000 (227,663) 572,566 41,000 10,519 22,337 572,566 41,384 21,125 1,613,469 30.000 10,000 18,040 18,040 120,873 77.345 {46,178) 31.167 8,400 8,400 8,400 10,000 3,000 59,903 77,602 4.746 20,648 15.000 (59.9031 77,602 4,746 73,999 140 (20,648) 15,000 34,500 2,060 6,992 2,060 6,992 5,704 2,595 7.058 8.500 7,058 8,500 19,509 251,185 175.091 9,750 4,425 {102.416) 72,675 9,750 4,425 -32-
YouthAction Northern Ireland Limited NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Analy818 of grant Incorn8 (Continued) Dormant Accounts Paul Hamlyn Foundation Pease Plus Shared Learning Peace IV 2.1 C&YP PIV4016 Peace Plus Amplify EA Regional Development Fundlng Cara Friend Dery Councll Let's Talk UK Youth Inspire Peace Summit The Irèland Funds British Science Foundatlon Other 50,095 36,000 32,516 (2,0401 48.055 36,000 32,516 54,000 5,292 270,975 (66,542) 204,433 21,203 (8,7701 11,814 11,814 31,773 16,689 16,689 7,181 60,268 50,000 67,449 50,000 59,572 50,000 Total youth work grants 75,484 1,877,130 (535,909) 1,416,705 2,505,653 Total restricted Incom8 75,484 2,069,880 (573,409) 1,571,955 2,630,314 Net movement In funds 2024 2023 The net movement In funds is stated aftar chargingllcreditlng): Depreciation of owned tangible fixed assets 54,676 68,526 -33-
YouthAction Northern Ireland Limited NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Truste81 None of the trustees (or any persons connected with them) received any remuneration or benefits from the harity during the year. Employee8 The average monthly number of employees during the year was.. 2024 Number 2023 Nurnr Full time youth work staff (incl managers and youth workers) Part time youth workersl Interns Admlnlstrative staff 31 28 Tot81 42 39 Employment costs 2024 2023 Wages and salaries Social security costs Other pansion costs 1,270,442 128,024 61,475 1,265,109 124,718 58,492 1,459,941 1,448,319 The total amount of employee benefits received by key management personnel In th8 period was £628,314 (2023.. £623,358). The key management personn81 of the Company comprises 10 members of staff (2023,. 101., the CEO, two Assistant Directors, Project Manager, Programme Manager, Nurturing Leadership Manager, Membershlp Development Manager. QA Development Manager, Finance Manager and Fundraising Manager. The number of employees whose annual remuneratlon was more than £80,000 is as follows.. 2024 Numbar 2023 Number £60,000 - £70,000 £70,000 - £80,000 £80,000 - £90,000 10 Taxatlon The charity is exempt from taxation on its activitie5 because all its income is applled for charitable purposes.
YouthActlon Northern Ireland Llmited NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 11 Tangible flx8d assets Freehold land Flxtures and and bulldlng¥ flttlng$ Total Cost At 1 January 2024 Additions 3,242,207 514,114 3,756,321 40,316 40,316 At 31 Dember 2024 3,242,207 554,430 3,796,637 Depreclatlon and Impalrmant At 1 January 2024 Depreciallon charged in the year 813.841 39.525 452,286 1,266,127 15,151 54,676 At 31 December 2024 853,366 467,437 1,320,803 Carylng amount At 31 December 2024 2,388,841 86,993 2,475,834 At 31 December 2023 2,428,366 61,828 2,490,194 12 Stocks 2024 2023 Flnished goods and go¢)ds for resale 279 279 13 Deblors 2024 2023 Amount8 falllng du• wlthin ono y•ar: Other debtors Prepayments and accrued income 148,207 4,864 726,612 3.032 153,071 729,644 14 Credllors: amounts falllng due wlthln one yèar 2024 2023 Accruals and deferred income 2,027,571 208,853 Included in accruals and deferr income is are amount5 (Juo to nsortIuM partners of £1,430.575. Total funds received on behalf of the consortium during the year amounted to £3,007.118 during the yoar. -35-
YouthAction Northern Ireland Limited NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 15 Rotirement benefit schomos 2024 2023 Deflned contrlbutlon schemes Charge to profit or loss In respect of defined contribution schemes 61,475 58,492 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held sèparately from those of thè charity in an independently adminlstered fund. 16 Restrfctod funds The restrlcted funds of the charlty comprlse thè unexpended balances of donations and grants held on trust sublect to speclfic condltlons by donors as to how they may be used. At 1 January 2024 Incomlng resources R•8ourcos oxpendad Transfers At31 Decomber 2024 Central Servlces Youth Arts Youth Works 5,482 162,120 1,488,033 (267,0511 (304,030} (1,178,135) 261,569 141,910 379,270 689,168 379,270 1,655,635 (1,749,216) 403,479 689,168 Pr•vlou$ year: At 1 January 2023 Incomlng rosources Re8ourcg8 expènded Transfers At31 Dec&mr 2023 Central Services Youth Arts Youth Works 37,991 169,428 2,512,479 (223,1031 {276,596} (2,548.133) 185,112 106,767 402 414.924 379,270 415.326 2,719,898 (3,047,833) 291,879 379,270
YouthAction Northern Ireland Limited NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 16 Re8trlctod funds (Continued) Central Servlcos: provision of thè Infrastructure support to youth work and infomiation and insurance services to members. Transfers represent the general fund contribution lo centr81 servlces. Youth Arts." performance and artistic opportunltles for young people, underpinned by youth work. Youth Work: The 4 outcomes Ithematlc pillars) to be a¢hlev8d for young peop18. through a wlde portfollo of programmes. are.. 1. Build and improve thelr health well-belng,, 2. Increas8 their creative expresslon; 3. Improve th81r Ilfe and work skllls; and 4. Demonstrate le8dershlp, activism and peace-bullding. Unspent restricted reserves r8lale to timing, wlth recelpts in advance of project expendllure - all funds ar8 used in line wlth funders agreement. 17 D•8ignated funds The unrestdcted funds of the charity comprise the unexpended balances of donations and grants whlch are not subject to specific conditions by donors and grantors as to how they may be used. Thes8 Include designated funds which have be8n set aside out of unrestricted funds by the trustees for specific purposes. Movement In funds Incomlng RosourceB re•ou•S oxpendod B•lanc• at 1 Janu•ry 2024 Tran•forn Bal8b)co at 31 De¢èmb•r 2024 General Designated 691,858 2.490,194 127,040 (241,422) 1389,119) 188.357 114,360) 2,475,834 3,182,052 127,040 (241,4221 1403,479) 2,664,191 Designated funds represent grants and funding received for fixed assets, prfmarlly ropresenting the youth resource facillty at College Square North. These funds are released in line wSth depreciation over the life of the building. Tran5fer5 represent general funds used to acqu1 tangible assets. 18 Analy$ls of net assots between funds Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 31 December 2024: Tanglble assets Current assetsllliabilities) 2,475,834 188,357 2,475,834 877,525 689,168 2,664,191 689,188 3,353,359 37-
YouthAction Northern Ireland Limited NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 18 Analysls of net assets betweon funds {Contlnued) UnrostTlcted funds 2023 Restrlcted funds 2023 T¢>tsl 2023 At 31 Oecember 2023: Tangible assets Current assetsl(Ilabililies) 2,490.194 691,858 2,490,194 1,071.128 379,270 3,182.052 379,270 3,561,322 19 Relatod party transactlons There were no dls¢losabl8 ra18ted party transactlons during the year (2023 - none). 20 Cash gonerated froml(absorbed by) oporatlons 2024 2023 Deficlt for the year (207,963) (417,1971 Adjustmènts for: Depreciation 8nd impaimient of tangible fixed assets 54,676 68.526 Movaménts in worklng capltal: Decrease In debtors Increasel(decreas81 In cr8dltors 576,573 1,818,718 416,754 1637,9821 Cash generated froml(absorbed by) operatlon$ 2,242,004 1569,8991