Company No: Charlty No- N10658697 107606 Youth Education Health Advice Financial Statements For the Period Ended 31103123 Page 1
Youth Education Health Advice Company Information Directors Sean Breen Steven Morrison Michelle Cosgrove Jo Murphy Patrick Smyth Registered Office Presbytery House, 30a Deanby Gardens Be Ifast BT14 6NN Accountants Insight Business Services 53 Bernice Road Newtownabbey BT36 4QZ Bankers Ulster Bank 1711175 Crumlin Road Belfast Page 2
Youth Education Health Advice Page Directors, Report Accountant's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 9-11 Page 3
Youth Education Health Advice Directors, Report For the Period Ended 31103123 The Directors present their report and financial statements for the period 3 1103123 Incorporation and change of name The company was incorporated on l February 2019 as Youth Education Health Advice. The company commenced trade on l April 2021. Principal activity The principal activity of the company Is to provide health based welfare and charitable services for young people and to maintain a building or buildings in order to make this available to all those within the area of benefit and elsewhere for the purpose of promoting economic, business, social and cross community activity. YEHA was formerly part of Ardoyne Shankill Health Partnershlp, a company Ilmlted by guarantee, that is a healthy living centre promoting health in North Belfast. From l April 2021, YEHA has operated as a company and project in its own right, and formally separated from ASHP with the full agreement of the ASHP Board. A full annual report is included in the appendices Directors The directors who served during the period are as stated below: Sean Breen Steven Morrison Michelle Cosgrove Jo Murphy Patrick Smyth This report is prepared in accordance with the Companies Act 2006. This report was approved by the Board on and signed on its behalf by Signature Name Page 4
Youth Education Health Advice Independent Examiner's Report to the Members of Youth Education Health Advice I report on the accounts of the charity for the year ended on pages 6- 11. 31103123 which are set out Respective responsSbilities of Directors and examiner As the charity trustees land also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law. and is eligible for independent examination. it 15 my responsibility to- examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charity Commlssion for Northern Ireland under section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of Independent examiner's report I have examlned your charity accounts as required under section 65 of the CharStles Act and my examination was carried out In accordance with the general Directions given by the Charity Commission for Northern Ireland under section 6519)(b) of the Charities Act. The examination Included a review of the accounting records kept by the charity and a comparison of the account presented with those records. It also included consideration of any unusual items or disclosu res the account5, and seeking explanations from you a5 charity trustees concerning any such matters. My role Is to state whether any materlal matters have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance with section 386 of the Companie5 Act 2006 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and prlnclples of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporti ng Standard applicable in the U K and Republ ic of Ireland 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters11) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Derek Browne ACMA Insight Business Services 53 Bernice Road Newtownabbey, BT36 4QZ Page 5
Youth Education Health Advice Statement of Financial Activities for the period ended 31103123 2023 Restricted Unrestricted Funds Funds 2022 Total Note: Incoming Resources Grant Generated Income Total Income 311,105.11 0.00 311,105.11 149,961 311,105.11 49,684.72 360,789.83 200,661 Expenditure Charitable Activlties Administrative Expenses Total Expenditure 311,105.11 11,796.68 322,901.79 185,782 Net Incomingl(Outgoing) Resources 0.00 34,528.04 IL&IQ4 Net Movement of Funds 0.00 34,528.04 34,528.04 13,439 There are no recognised gains or losses other than the profit or loss for the above financial year. All activities relate to continuing operations Page 6
Youth Education Health Advice Balance Sheet As at 31103123 2023 2022 Notes Fixed Assets Tangible Assets 0.00 Current Assets Debtors Cash at bank and in hand 0.00 44. 92,044.91 80,296 Creditors: amounts falling due within one year 3,360.00 26,139 Net Current Assets Total Assets less current liabilities 88,684.91 54,157 Creditors: amounts falling due after more than one year Deferred grant income 0.00 Net Assets 88,684.91 54,157 Capital and Reserves Reserve Fund Profi't and Loss Account Total Funds 54,156.87 34,528.04 88,684.91 40,718 54,157 The directors, statements are shown on the following page which forms part of this Balance Sheet Page 7
Youth Education Health Advice Balance sheet (continued) Directors, statements for the year ended 31103123 In approving these fi'nancial statements as directors of the charity we hereby confi'rm.. For the year ending 31103123 the company was entitled to exemption from audit under Article 257A(l) of the Cornpanies (Northern Ireland) Order 1986 and That no notice has been deposited at the registered office of the company pursuant to Article 257B(2) requesting that an audit be conducted for the year ended Director's responsibilitles. •The members have not required the company to obtain an audit of its accounts for the year in question, •The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the Board on slgned on it5 behalf by A.q......l.i...2B.... and Signature Name HurfK Page 8
Youth Education Health Advice Notes to the financial statements For the year ended 31103123 Accounting Policies 1.1 Accounting convention The financial statements are prepared under the historical c05t convention and follow the recommendations in 'Accounting and Reporting by Charities: Statement of Recommended Practice, issued in October 2000 The charity has taken advantage of the exemption in FRSI from the requirement to produce a cashflow statement because it is a small charity 1.2 Incoming resources Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activitie5 when receivable. Gifts donated for resale are included as income when they are sold. Donated assets are included at the value to the charity where this can be quantified and a third party is bearing the cost. The value of services provided by volunteers has not been included. Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in whlch they are receivable. 1.3 Resources Expended Resources expended are recognised in the year in which they are incurred. Management and administration costs are those incurred in connection with administration of the charity and compliance with constitutional and statuton requirements. 1.4 Tangible fixed assets and depreciation Depreciation is provided at rates calculated to write off the c05t less residual value of each asset over its expected useful life, as follows: Plant and machinerv Fixtures, fi'ttings and equipment Motor vehicles 2 5% straight line 25% straight line 25% straight line Page 9
Youth Education Health Advice Notes to the financial statements For the year ended 31103123 1.5 Pensions The pension costs charged in the financial statements represent the contribution payable by the company during the year. The regular cost of providing retirement pensions and related benefi'ts is charged to the SOFA over the employees, service lives on the bas15 of a constant percentage of earnings (7%). Grant Income 2023 2022 Grants 311,105 149,961 Operating gain/{deficit) 2023 2022 Operating gain is stated after charging.. Depreciation and other amounts written off Accountant's remuneration 3,360 1,440 Employees 2023 2022 Number of employee5 The average monthly number of employees (excluding the Directors) during the year were: Employment costs 2023 2022 Wages and salaries Social security costs Other pension costs Total 105,440 28,282 77,074 24,984 138,404 105,180 Page 10
Youth Education Health Advice Notes to the financial statements For the year ended 31103123 Pension Costs The company operates a defined contribution pension scheme in line with pension regulations. The scheme and assets are held by independent managers The pension charge represents contributions due from the company and amounted to £4,682 Tangible Fixed Assets Fixtures, Plant and fittings and Motor machinery equipment vehicles Total Cost At l April 2022 Additions At 31 March 2023 Depreciation At l April 2022 Charge for the year At 31 March 2023 Net book values At 31 March 2023 At 31 March 2022 Debtors 2023 2022 Grant Debtors Other Debtors Prepayments and accrued income Creditors: amounts falling due within one year 2023 2022 Trade creditors Other creditors Other taxes and social security costs Accruals and deferred income 3,360 20,140 11.864 26,139 Youth Education Health Advice Page 11
Management Accounts For the year ended 31103123 YEHA Project 2022 2022 Income PHA Big Lottery Streetbeat Lighthouse TEO Breakthrough Sustainable Communities Other Funding Other income Total Income Expenditure Wages & Salaries Pensions Expenses Rent Programmes 50,700 61,449 72.909 99,208 4,240 61,644 6,461 11,215 97,269 41,718 360.789 200,661 138,404 4,682 7,035 4,901 151,394 224 2,65 1 3,534 35 815 90 3,360 45 6,847 2,244 99,054 5,020 4,473 1,626 70,677 Office Costs Telephone Marketing Insurance Maintenance Professional fees Bank fees Training Equipment Depreciation Total Expenditure 964 1,831 582 1,000 1,440 10 545 326,261 187,222 Surplus/Deficit 34,528 13,439 Page 12