Company No.. Charity No.. N1658697 107606 Youth Education Health Advice Financial Statements For the Period Ended 31103124 Page 1
Youth Education Health Advice Company Information Directors Sean Breen Steven Morrison Caroline Rutherford Jo Murphy Patrick Smyth Martin Pelan Anthony Crowe Courtney Swandel Registered Office Presbytery House, 30a Deanby Gardens Belfast BT14 6NN Accountants Insight Business Services 53 Bernice Road Newtownabbey BT36 4QZ Bankers Danske Bank Donegall Sq West 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 31103124 The Directors present their report and financial statements for the period 3 1103124 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 Partnership, a company limited by guarantee, that is a healthy living centre promoting health in North Belfast. From l April 202 1, 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 Caroline Rutherford Jo Murphy Martin Pelan Anthony Crowe Courtney Swandel Patrick Smyth This report is prepared in accordance with the Companies Act 2006. This report was approved by the Board on Signature Name Page 4
Youth Education Health Advice Independent Examiner's Report to the Members of Youth Education Health Advice I report on the account5 of the charity for the year ended on page56- 11. 31103124 which are Set out Respective responsibilitles of Directors and examiner As the charity trustees (and also the directors of the company for the purposes of company lawl 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 is 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 Commission for Northern Ireland under section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basls of Independent examiner's report I have examined your charity accounts as required under sectlon 65 of the Charities Act and my examlnation wa5 carried out In accordance wlth the general Directions given by the Charlty Commisslon 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 disclosures the accounts, and seeking explanations from you as 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 wlth section 386 of the Companies 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 Companles Act 2006 and wirh the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the U K and Republic 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 matters 11) to14) 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 31103124 2024 Restricted Unrestricted Funds Funds 2023 Total Note: Incoming Resources Grant Donations & Other Income Total Income 241,445.98 104,005.35 345,451.33 311,105 72 241,445.98 109,577.85 351,023.83 360,790 Expenditure Charitable Activities Administrative Expenses Total Expenditure 241,445.98 55,390.79 296,836.77 322,902 Net Incomingl(Outgoing) Resources 0.00 50,827.06 1LQfi Net Movement of Funds 0.00 50,827.06 50,827.06 13,439 There are no recognised galns 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 31103124 2024 2023 Notes Fixed Assets Tangible Assets 0.00 Currenl Assets Debtors Cash at bank and in hand 13,500.00 12 142,871.97 92,045 Creditors: amounts falling due within one year 3,360.00 3,360 Net Current Assets Total Assets less current liabilitie5 139,511.97 88,685 Creditors: amounts falling due after more than one year Deferred grant Income 0.00 Net Assets 139,511.97 88,685 Capital and Reserves Restricted Reserves Unrestricted Reserves Total Funds 88,684.91 50,827.06 139,511.97 54,157 34,528 88,685 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 31103124 In approving these financial statements as directors of the charity we hereby confirm: For the year ending 31103124 the company was entitled to exemption from audit under Article 257A(l) of the Companies (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 responsibilities; •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 . ! I signed on it5 behalf by and Signature Name Page 8
Youth Education Health Advice Notes to the financial statements For the year ended 31103124 l. Accounting Policies 1.1 Accounting convention The financial statements are prepared under the historical cost 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 Activities 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 which 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 as5et5 and depreciation Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows.. Plant and machinery Fixtures, fittings and equipment Motor vehicles 25% straight line 25% straight line 25% straight line Page 9
Youth Education Health Advice Notes to the financial statements For the year ended 31103124 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 benefits is charged to the SOFA over the employees, service lives on the basis of a constant percentage of earnings (7%). Grant Income 2024 2023 Grants 345,451 311,105 Operating gainl(deficit) 2024 2023 Operating gain Is stated after charging.. Depreciation and other amounts written off Accountant's remuneration 3,360 3,360 Employees 2024 2023 Number of employees The average monthly number of employees (excluding the Directors) during the year were: Employment costs 2024 2023 Wages and salaries Social security costs Other pension costs Total 107,771 30,418 105,440 28,282 145,372 138,404 Page 10
Youth Education Health Advice Notes to the financial statements For the year ended 31103124 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 contribution5 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 2023 Additions At 31 March 2024 Depreciation At l April 2023 Charge for the year At 31 March 2024 Net book values At 31 March 2024 At 31 March 2023 Debtors 2024 2023 Grant Debtors Other Debtors Prepayments and accrued income 13,500 13,500 Creditors: amounts falling due within one year 2024 2023 Trade creditors Other creditors Other taxes and social security costs Accruals and deferred income 3,360 3,360 3,360 3,360 Youth Education Health Advice Page 11
Management Accounts For the year ended 31103124 YEHA Project 2024 2023 Income Big Lottery Streetbeat ASHP TEO EA America Ireland Fund Halifax Foundation John Moores Foundation Awards for All Other Funding Other income Total Income 125,869 43,454 60,551 56,814 33,683 4,993 3,700 2,000 10,000 4,388 72,909 99,208 97,269 41,718 351.024 360,789 Expenditure Wages & Salaries Pensions Expenses Rent Programmes 138,188 7,183 800 10,922 121,110 1,374 1,709 4,640 138,404 4,682 7,035 4,901 151,394 224 2,651 3,534 35 815 90 3,360 45 6,847 2,244 Office Costs Telephone Marketing Insurance Maintenance Professional fee5 Bank fees Training Equipment Depreciation Total Expenditure 861 3,360 66 5,668 4,315 300,196 326,261 SurpluslDeficit 50,828 34.528 Pag8 12