Company No: NI658697 Charity No: 107606 **Youth Education Health Advice** **Financial Statements** **For the Period Ended 31/03/25** Page 1 ||**Youth Education Health Advice**| |---|---| ||**Company Information**| |Directors|Sean Breen| ||Steven Morrison| ||Caroline Rutherford| ||Jo Murphy| ||Martin Pelan| ||Anthony Crowe| ||Courtney Swandel| |Registered Ofce|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|4| |Accountant's Report|5| |Statement of Financial Activities|6| |Balance Sheet|7 – 8| |Notes to the Financial Statements|9 – 11| Page 3 ## **Youth Education Health Advice** ## **Directors' Report** ## **For the Period Ended 31/03/25** The Directors present their report and financial statements for the period e 31/03/25 ## **Incorporation and change of name** The company was incorporated on 1 February 2019 as Youth Education Health Advice. The company commenced trade on 1 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 1 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 Martin Pelan Steven Morrison Anthony Crowe Caroline Rutherford Courtney Swandel Jo Murphy This report is prepared in accordance with the Companies Act 2006. This report was approved by the Board on 20/10/2025 and signed on its behalf by Signature **Jo Murphy** Name **Jo Murphy** 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 31/03/25 , which are set out on pages 6 - 11. ## **Respective responsibilities of Directors and examiner** As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance 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. ## **Basis of independent examiner’s report** I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the 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 material matters have come to my attention giving me cause to believe: 1. That accounting records were not kept in accordance with 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 Companies Act 2006 and with 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 UK 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 (1) 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. ## **D Browne** 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 31/03/25** |Restricted
Funds
Notes
£|Restricted
Funds
Notes
£|Restricted
Funds
Notes
£|**2025**
Unrestricted
Funds
£|Total|Total||**2024**|**2024**| |---|---|---|---|---|---|---|---|---| |||||||||| |||||||||| |||||£|||£|| |Incoming Resources
Grant
Generated Income
Donations & Other Income
Total Income||||||||| |||250,236.99
0.00
0.00
250,236.99|0.00
113,068.32
2,138.61
115,206.93|250,236.99
113,068.32
2,138.61
365,443.92|||345,451|| |||||||||| ||||||||5,573|| ||||||||351,024|| |||||||||| |Expenditure
Charitable Activities
Administrative Expenses
Total Expenditure||||||||| |||250,236.99
0.00
250,236.99|107,094.09
4,408.81
111,502.90|357,331.08
4,408.81
361,739.89|||296,837
3,360
300,197|| |||||||||| |Net Incoming/(Outgoing) Resources||0.00|3,704.03||3,704.03|||50,827| |||||||||| |Net Movement of Funds||0.00|3,704.03||3,704.03|||50,827| |||||||||| |||||||||| |||||||||| 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 31/03/25** |||**2025**
£
£|**2025**
£
£|**2024**|**2024**| |---|---|---|---|---|---| |**Notes**|||||| |**Fixed Assets**
Tangible Assets
6|||||| |||0.00|||0| ||||||| |**Current Assets**
Debtors
Cash at bank and in hand|||||| ||83,795.41
99,762.29
183,557.70|83,795.41
99,762.29|||0
92,045
92,045| ||||||| |**Creditors: amounts falling due**
**within one year**|||||| ||40,341.20||||3,360| ||||||| |**Net Current Assets**|143,216.50||||88,685| ||||||| |**Total Assets less current liabilities**|||143,216.50||88,685| ||||||| |**Creditors: amounts falling due**
**after more than one year**
Deferred grant income|||||| ||||||| ||||0.00||0| ||||||| |**Net Assets**|||**143,216.50**||**88,685**| ||||||| |Capital and Reserves
Restricted Reserves
Unrestricted Reserves
**Total Funds**|||||| ||||59,512.47
83,704.03||54,157
34,528| ||||||| ||||**143,216.50**||**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 31/03/25** In approving these financial statements as directors of the charity we hereby confirm: For the year ending 31/03/25 the company was entitled to exemption from audit under Article 257A(1) 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 20 October 2025 and signed on its behalf by Signature **Jo Murphy** Name Jo Murphy Page 8 ## **Youth Education Health Advice** ## **Notes to the financial statements For the year ended 31/03/25** ## **1. 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 FRS1 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 statutory requirements. ## **1.4 Tangible fixed assets 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 31/03/25** ## **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%). ||of earnings (7%).|||| |---|---|---|---|---| |**2.**|**Grant Income**|||| |||**2025**||**2024**| |||£||£| ||Grants|271,237||345,451| |**3.**|**Operating gain/(defcit)**|||| |||**2025**||**2024**| ||Operating gain is stated after charging:|||| ||Depreciation and other amounts written of|||| ||
Accountant's remuneration|3,360||3,360| |**4.**|**Employees**|||| |||**2025**||**2024**| ||Number of employees|||| ||The average monthly number of employees|||| ||(excluding the Directors) during the year were:|6||6| ||**Employment costs**|||| |||**2025**||**2024**| ||Wages and salaries|110,960||107,771| ||Social security costs|31,273||30,418| ||Other pension costs|7,597||7,183| ||Total|**149,830**||**145,372**| Page 10 ## **Youth Education Health Advice** ## **Notes to the financial statements For the year ended 31/03/25** ## **5. 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 ||amounted to £4,682|amounted to £4,682||||||| |---|---|---|---|---|---|---|---|---| |**6.**|**Tangible Fixed Assets**||**Fixtures,**|||||| |||**Plant and**|**fttings and Motor**|||||| |||**machinery **|**equipment **|**vehicles**||**Total**||| |||£|£|£|||£|| ||**Cost**|||||||| ||At 1 April 2024|0|0||0|||0| ||Additions|-|-||-|||-| ||At 31 March 2025|0|0||0|||0| ||**Depreciation**|||||||| ||At 1 April 2024|0|0||0|||0| ||Charge for the year|0|0||0|||0| ||At 31 March 2025|0|0||0|||0| ||**Net book values**|||||||| ||At 31 March 2025|0|0||0|||0| ||At 31 March 2024|0|0||0|||0| |**7.**|**Debtors**|||**2025**|||**2024**|| |||||£||||| ||Grant Debtors||||0|||0| ||Other Debtors|||83,795|||13,500|| ||Prepayments and accrued income||||0|||0| |||||**83,795**|||**13,500**|| |**8.**|**Creditors: amounts falling due within one year**|||**2025**|||**2024**|| |||||£||||| ||Trade creditors|||30,780||||0| ||Other creditors|||3,360|||3,360|| ||Other taxes and social security costs|||2,842||||0| ||Accruals and deferred income||||0|||0| |||||**36,982**|||**3,360**|| ||**Youth Education Health Advice**|||||||| Page 11