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2026-03-31-accounts

YIPWORLD

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Company Registration No. SC204833 (Scotland) Charity Registration No. SC029944 (Scotland)

YIPWORLD

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr Stewart Birrell
Mr Simon Leitch
Mrs Kathleen Aitken
Mr William Cuthbert
Ms Jillian D'Agostino
Ms Evelyn McBride
Mr Christopher Ross
Mr Colin Smith
Mr Mark Kerr (Appointed 28 May 2025)
Secretary Mrs KathleenAitken
Charity number (Scotland) $C029944
Company number $C204833
Registered office Barrhill Road
Cumnock
Ayrshire
KA18 1PG
Independent examiner Neil Reid FCCA
Dains
Accountants
30 Miller Road
, Ayr
Ayrshire
KA7 2AY
Bankers Royal Bank ofScotland
96 John Finnie Street
Kilmarnock
Ayrshire
KA1 1NY
Solicitors Burness Paull LLP
31 York Street
Glasgow
G28AS

YIPWORLD

CONTENTS

Page
Chairperson's and Chief Executives Comments 1
Trustees' report 2-6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notestothefinancialstatements 10-21

YIPWORLD CHAIRPERSON'S AND CHIEF EXECUTIVES COMMENTS FOR THE YEAR ENDED 31 MARCH 2025

Chairperson’s Comments

The Board of Directors is immensely proud of yipworld’s continued growth, resilience, and impact throughout the past year. We extend our heartfelt thanks to our Chief Executive, management team, and staff for their unwavering commitment to improving the lives of young people and families across East Ayrshire.

Their creativity, compassion, and determination have ensured that yipworld remains a trusted and vital part of the community — a place where opportunities are created, confidence is restored, and futures are transformed.

We also wish to acknowledge the invaluable support of our funders, partners, and volunteers whose belief in yipworld's vision enables us to continue making a meaningful difference every single day.

Together, we look forward to building on this year’s achievements and continuing our shared mission of empowering young people and families to reach their full potential.

On behalf of yipworld Board of Directors

Simon Leitch — Chairperson - yipworld

Chief Executive Comments

As Chief Executive of yipworld, | am proud to reflect on another year of real impact for the children, young people, and families we support. Our work continues to make a tangible difference — from helping families facing poverty to regain stability and confidence, to guiding young people towards education, training, and employment opportunities that once felt out of reach.

This year, hundreds of individuals have benefited from our youth work, mentoring, and family support programmes. We have supported parents to rebuild their lives, young people to rediscover self-belief, and communities to thrive together. Every project — from our core service of youth work through to Our Future Now and Families First initiatives.

Our impact is only possible through the dedication of our staff and volunteers, the trust of those we support, and the ongoing investment of our funders and partners. Together, we are not only improving lives today but building stronger, more resilient communities for tomorrow".

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Janice Hendry
Chief Executive, yipworld ! | |
Simon Leitch
Chairperson
Date: Rto-2S5
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YIPWORLD TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The charity's objects are to provide activities that contribute to the personal, social, emotional and educational development of young people including information on digital technology, recreational activities, positive health and wellbeing including emotional health and assistance to seek employment through funding activities and grants.

A Journey of 25 Years of Innovation, Inclusion and Impact

Our Beginnings — The Year 2000

The year 2000 marked the beginning of something extraordinary. yipworld opened its doors with a bold vision — to provide a complete youth work service for children and young people in East Ayrshire and beyond. From the outset, sustainability was high on the agenda, and while initial funding was secured for three years, the ambition was far greater — to build a model that would stand the test of time.

Early investment from a variety of funders enabled yipworld to establish a diverse delivery model that responded directly to community need. Alongside grant-funded projects, there was an early and deliberate focus on social enterprise, recognising that long-term sustainability would depend on a healthy balance of earned income and grant support.

Innovative Childcare and Family Support

During this period, yipworld also launched its very own recording studio, offering young people the opportunity to record, rehearse, and express their creativity within a safe and encouraging environment. These early participants went on to pursue careers in the arts and media — a legacy we remain proud of today.

Dw

YIPWORLD TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

A Quarter of a Century of Change — 2024 into 2025

Fast forward to 2024-2025, and yipworld proudly celebrates a quarter of a century of trailblazing service delivery. Over these 25 years, we have:

We have truly “rocked the world of investors” — always promising to deliver and always keeping that promise.

Achievements and performance

Significant activities and achievements against objectives

National Lottery Awards for All — Rediscovering Scotland

Following the pandemic, we observed a visible change in young people — lower confidence, reduced social skills, and a limited awareness of their own country's culture and beauty. Through a National Lottery Awards for All grant, yipworld created opportunities for young people to reconnect with Scotland.

In partnership with Dumfries and Galloway, we hosted shared residential experiences, celebrating our communities and highlighting our local amenities. Young people rediscovered friendships, nature, and pride in where they live — outcomes that were both moving and measurable.

Community Partnership and Collaboration

To strengthen local collaboration, we established a Local Partnership Meeting — a regular forum bringing together agencies and organisations to share information, improve communication, and coordinate opportunities for children, young people and families. This has fostered stronger relationships, reduced duplication, and enhanced collective impact.

Summer Playscheme — “Scunnered”

Our ever-popular Summer Playscheme, affectionately named “Scunnered,” once again brought laughter, creativity and relief to families. Over three fun-packed days, children engaged in enriching activities while parents and carers were supported to balance work and family life — all at an affordable, inclusive price.

Celebrating Coalfields Regeneration Trust

We proudly participated in the 25th Anniversary Celebration of the Coalfields Regeneration Trust at the Ochiltree Community Hub, highlighting our long-standing partnership and the life-changing outcomes achieved through initiatives like Men into Childcare.

Building the Next Generation of Leadership

Our Chief Executive remains deeply committed to yipworld's future sustainability. Recognising the importance of succession planning, staff were provided with opportunities to learn the complex and rewarding world of fundraising. This hands-on experience resulted in a successful National Lottery Young Start Fund application — securing three years of investment to deliver a mentoring and volunteering initiative for and with young people.

Inspiring Scotland — Our Future Now

In its 15th year of investment, the Our Future Now partnership with Inspiring Scotland continues to transform lives. Since joining the programme, yipworld has supported over 4,500 young people aged 14—25, many not in education, employment or training.

We've helped young people refocus on education, engage in alternative learning, and raise their aspirations for the future — supporting them not just into work or training, but into confident, purposeful adulthood.

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YIPWORLD TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Saturday Family Fun Days were introduced over the winter period to address the cost-of-living crisis whereby yipworld provided a safe, warm environment for families to attend and enjoy an abundance of free activities and food on offer. We also continued to distribute the duvet warm packs to families struggling with day to day costs.

Strong Connections is a funded initiative through Scottish Government Investing in Communities funding. This is an outreach service in rural communities within the South of East Ayrshire providing youth groups and family support for those in need. This is the first year of a three-year funded initiative.

Special projects and initiatives — yipworld was awarded a grant from Community Fund Awards for All to develop a strong partnership with youth initiatives across Scotland and Northern Ireland following the research and development which identified the lack of confidence and low level mental health issues of young people following the pandemic. We were delighted to coordinate ‘It's a Small World’ where we will host three youth groups with a full packed programme of activities. The concept is our young people will visit other groups as a residential to develop their knowledge of their country and build their confidence and knowledge of Scotland and Northern Ireland. The Living Wage accreditation was received to help us secure contract opportunities through East Ayrshire Council Trusted Partnership framework and Public Contracts Scotland.

Staff Training and Continual Professional Development

yipworld Board of Directors is committed to the professional development of staff and volunteers and will invest time and financial resources to ensure services are delivered effectively and efficiently at all times.

yipworld wasa finalist in the Ayrshire Chamber of Commerce Business Excellence Award.

International Partnerships

We proudly hosted our fourteenth German student from the Baden-Wiirttemberg Cooperative University in Stuttgart. Although recent Home Office protocols mean this will be our final placement, we reflect on over twelve years of a rich, rewarding international partnership that fostered cross-cultural learning and understanding. New opportunities will no doubt emerge, and our connection with the University will remain strong.

Scottish Government — Investing in Communities Fund

Now in its third year, this fund has enabled us to deliver a high-quality programme of youth groups in rural areas such as Muirkirk and New Cumnock, where activities and facilities are limited. Our outreach Dropzone sessions bring youth work directly into parks and open spaces, while our Family Fun Fortnights provide intergenerational activities throughout the colder months. Complementing this, our Duvet Appeal has provided Warm Packs to families struggling with the cost-of-living crisis, bringing comfort and dignity to homes where every bit of warmth matters. Employment and Training — Growing Our Social Enterprise We continue to strengthen our financial sustainability through income generation, including delivery of employability contracts for East Ayrshire Council. We are proud to have met and exceeded our targets, demonstrating the professionalism and value-for-money yipworld represents. Our Lawn Rangers Garden maintenance social enterprise has flourished this year, offered practical outdoor services while created training and employment opportunities. Two employees successfully achieved ‘Train the Trainer’ qualifications, enabling them to deliver skills development in safe use of lawnmowers, strimmers and gardening equipment — further enhancing the objectives of our Fairer Futures Fund. Fairer Futures Fund — Families First Through ongoing investment from the Scottish Government and East Ayrshire Council, our Families First project continues to support families living in hardship to rebuild their lives. This person-centred programme helps parents organise their homes, manage budgets, and restore stability. Families have transformed not only their living environments but also their confidence and emotional wellbeing.

Our support goes beyond the practical — it is about dignity, trust and hope. Together, we help families create a home where children can feel safe, healthy and happy.

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YIPWORLD TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Looking Ahead As we move on and beyond our 25th anniversary, yipworld stands strong — a community-rooted, forward-looking organisation that continues to evolve with purpose. From a single youth service in 2000 to a thriving, multifaceted charity and social enterprise in 2025, our journey is a testament to the power of belief, resilience, and collaboration. We remain committed to our founding values — Honesty, Passion, Unity and Caring — and to delivering lifechanging opportunities for generations to come.

Financial review

The Statement of Financial Activities for the year shows total income of £481,104 and total expenditure of £401,981 which results in a net income of £79,123. Unrestricted reserves now stand at £427,948 and restricted reserves stand at £39,720.

Reserves policy

It is the policy of the charity to maintain unrestricted funds, which are free reserves of the charity. Unrestricted reserves are to be kept at a level consistent with the expenditure of the charity for day-to-day operational requirements and the trustees funding strategy.

Structure, governance and management

The charity is a company limited by guarantee incorporated on 10th March 2000 and charitable status was awarded on that date by The Office of the Scottish Charity Regulator (OSCR)

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 Stewart Birrell
Mr Simon Leitch
Mrs Kathleen Aitken
Mr William Cuthbert
Ms Jillian D'Agostino
Ms Claire Leitch (Resigned 15 July 2025)
Ms Evelyn McBride
CouncillorJames McMahon (Resigned 27 September 2025)
MsAnn Nairn (Resigned 24 April 2025)
Mr Christopher Ross
Mr Colin Smith
MrMarkKerr (Appointed28May2025)

Recruitment and appointment of trustees

Trustees may be drawn from the membership of the company by election at an Annual General Meeting or by appointment by the trustees either to fill a vacancy or as an additional trustee. The trustees may also appoint any non-member as a director.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Other matters

Organisational structure

Senior staff member, Janice Hendry has been delegated control of the overall management of the charity and reports directly to the Board of Trustees.

The charity is controlled by its Board of Trustees. None of the trustees has any beneficial interest in the company. All the trustees are members of the company and guarantee to contribute £1 in the event of winding up.

The charity has in place directors’ and officers’ liability insurance with a limit of indemnity of £250,000.

Bix

YIPWORLD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Induction and training of new trustees

New directors undergo an appropriate induction programme to brief them on their obligations under charity and company law and the financial performance of the company. The trustees' report was approved by the Board of Trustees. (dyer ee Mr Stewart Birrell Mr Simon Leitch Trustee Trustee

27 October 2025

“6a

YIPWORLD INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YIPWORLD ages ee | report on the financial statements of the charity for the year ended 31 March 2025, which are set out on pages 8 to 21.

Respective responsibilities of trustees and examiner

The charity trustees (who are also the directors of Yipworld for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.The charity trustees consider that the audit requirement of Regulation 10(1)(a)-(c) of the Charities Accounts (Scotland) Regulations 2006 does not apply.

It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently | do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

    • to keep accounting records in accordance with Section 44(1)(a) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006, and
    • to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the Charities Accounts (Scotland) Regulations 2006

have not been met, or

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2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial
wy reached, :
Neil Reid FCCA Date: 23/10/25
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Dains Accountants 30 Miller Road Ayr Ayrshire KA7 2AY

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AGOOVUANTANTS
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Dains is a trading name of William Duncan + Co. Ltd

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YIPWORLD

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ £ £ £
Income from:
Donations and legacies 3 8,195 - 8,195 1,819 - 1,819
Charitable activities 4 204,850 249,194 454,044 142,657 135,901 278,558
Investments 5 18,865 - 18,865 19,376 - 19,376
Total income 231,910 249,194 481,104 163,852 135,901 299,753
Expenditure on:
Charitable activities 6 134,545 267,436 401,981 302,924 134,145 437,069
Total expenditure 134,545 267,436 401,981 302,924 134,145 437,069
Net income/(expenditure) 97,365 (18,242) 79,123 (139,072) 1,756 (137,316)
Transfers between
funds - . - (152) 152 -
Net movement in
funds 8 97,365 (18,242) 79,123 (139,224) 1,908 (137,316)
Reconciliation offunds:
Fund balances at 1 April 2024 330,583 57,962 388,545 469,807 56,054 525,861
Fund balances at 31 March
2025 427,948 39,720 467,668 330,583 57,962 388,545

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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YIPWORLD

BALANCE SHEET AS AT 31 MARCH 2025

2025 2024
Notes £ E £ £
Fixed assets
Tangible assets 11 46,024 67,729
Current assets
Debtors 12 4,352 2,991
Cash at bank and in hand 463,946 354,076
468,298 357,067
Creditors: amounts falling due within 13
one year (46,654) (36,251)
Net current assets 421,644 320,816
Total assets less current liabilities 467,668 388,545
The funds ofthe charity
Restricted income funds 15 39,720 57,962
Unrestricted funds 16 427,948 330,583
467,668 388,545

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 27 October 2025

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t
Trustee Trustee
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Company registration number SC204833 (Scotland)

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YIPWORLD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Charity information

Yipworld is a private company limited by guarantee incorporated in Scotland. The registered office is Barrhill Road, Cumnock, Ayrshire, KA18 1PG.

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102") and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

400

YIPWORLD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

(Continued)

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Play Area & Pitch 10% straight line Improvements to property over the term of the lease Fixtures and fittings 10-33% straight line Computers 33% straight line Motor vehicles 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine 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 determine the extent of the impairment loss (if any).

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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YIPWORLD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

1.10 Taxation The charity is recognised by H M Revenue and Customs as a charity and accordingly exempt from taxation on income which is applied for charitable purposes. The company is not registered for Value Added Tax and, accordingly, any such irrecoverable tax is included in the expenditure concerned.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13 Voluntary help

Voluntary help is not included in the accounts, the value attached to these unpaid volunteers has not been quantified. However, Yipworld acknowledges the reduction in running costs achieved by such help.

2 Critical accounting estimates and judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

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Donations and gifts
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Unrestricted Unrestricted
funds funds
2025 2024
£ £
8,195 1,819

49%

YIPWORLD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4 Income from charitable activities

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ z = £ £ z
Youth and community services
Sale ofgoods 49,520 - 49,520 19,757 - 19,757
Performance related
grants 155,330 249,194 404,524 122,900 135,901 258,801
204,850 249,194 454,044 142,657 135,901 278,558
Performance related grants analysis
Youth and Youth and
community community
services services
2025 2024
£ E
EAC Core Fund 56,720 70,900
Inspiring Scotland 47,037 52,000
CVO Community Health and Wellbeing - 19,935
Scottish Gov - Communities Strong Connections 60,828 64,029
Bike Development Fund - 14,750
Awards forAll - 10,000
Employability Contract 55,634 -
EALEP 51,573 -
Fairer Future Partnership 100,000 -
9CC Group
Scottish Cyclists Grant		 10,000
2,880		 -
2,500
Cost of Living Crisis - 5,000
EastAyrshire Council - Various
Cycling UK
Events Grant		 4,006
-
.		 710
9,278
1,500
EAC Employer Recuitment Incentive 7,846 1,500
Place based Investment Fund - 6,699
UK Steel Enterprise Grant 2,500 -
Tesco - Ground Work UK 1,000 -
Pathway to Paris Community Grant 4,500 -
404,524 258,801

alge

YIPWORLD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

5 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Rental income 13,319 13,937
Interest receivable 5,546 5,439
18,865 19,376

6 Expenditure on charitable activities

Charitable Charitable
activities activities
2025 2024
£ £
Direct costs
Staff costs 266,173 293,206
Depreciation and impairment 25,251 25,905
Rent and rates 4,675 5,121
Activity expenditure 31,135 37,890
Repairs and renewals 25,655 15,591
Travel and motor expenses 5,156 3,136
Insurance 3,852 2,689
Heatand Light 20,905 32,397
382,802 415,935
Share ofsupport and governance costs (see note 7)
Support
Governance		 14,339
4,840		 16,934
4,200
401,981 437,069
Analysis byfund
Unrestricted funds 134,545 302,924
Restricted funds 267,436 134,145
401,981 437,069

= (he

YIPWORLD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

7 Support costs allocated to activities

8

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|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Finance|costs|714|629| |Hospitality|2,552|3,039| |Professional|fees|1,546|2,888| |Printing|and|stationery|1,998|4,632| |Telephone|and|IT|7,529|5,746| |Governance|costs|4,840|4,200| |19,179|21,134| |Analysed|between:| |Charitable|activities|19,179|21,134| |2025|2024| |Governance|costs|comprise:|2|£| |Independent|examination|fees|1,590|1,500| |Accountancy|2,494|1,980| |Payroll|756|720| |4,840|4,200| |Net movement|in funds|2025|2024| |=|£| |The|net|movement|in|funds|is|stated|after|charging/(crediting):| |Fees|payable|for|the|independent|examination|of the|charity's|financial| |statements|1,590|1,500| |Depreciation|of owned|tangible|fixed|assets|25,251|25,905|

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9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

10 Employees

The average monthly number of employees during the year was:

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||| |---|---| |2025|2024| |Number|Number| |18|18|

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-15-

YIPWORLD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

10 Employees (Continued)
Employment costs 2025 2024
£ £
Wages and salaries 252,711 275,400
Social security costs 9,315 12,817
Other pension costs 4,147 4,989
266,173 293,206

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The charity considered its key management personnel comprise the trustees and the Chief Executive. The remuneration of key management personnel is as follows.

as follows.
2025 2024
£ 3
Aggregate compensation 49,084 48,276

Aggregate compensation includes the total cost to the charity including employers national insurance, pension contributions and travel expenses.

  1. Tangible fixed assets
Tangible fixed assets
PlayArea&
Pitch		 Improvements
to property		 Fixturesand
fittings		 Computers Motor
vehicles		 Total
£ £i £ £ £ £
Cost
At 1 April 2024 70,137 26,177 25,206 16,219 27,887 165,626
Additions - - - 3,546 . 3,546
At 31 March 2025 70,137 26,177 25,206 19,765 27,887 169,172
Depreciation and
impairment
At 1 April 2024 51,206 15,049 9,804 10,799 11,039 97,897
Depreciation charged in the
year		 7,014 2,618 3,934 4,713 6,972 25,251
At 31 March 2025 58,220 17,667 13,738 15,512 18,011 123,148
Carrying amount
At 31 March 2025 11,917 8,510 11,468 4,253 9,876 46,024
At31March2024 18,931 11,128 15,402 5,420 16,848 67,729

=16 >

YIPWORLD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |12|Debtors| |2025|2024| |Amounts|falling|due|within|one|year:|£|£| |Trade|debtors|1,686|1,679| |Prepayments|and|accrued|income|2,666|1,312| |4,352|2,991| |13|Creditors:|amounts|falling|due|within|one|year| |2025|2024| |£|£| |Other|taxation|and|social|security|4,229|3,381| |Trade|creditors|971|1,208| |Other|creditors|5,514|2,476| |Accruals|and|deferred|income|35,940|29,186| |46,654|36,251| |14|Retirement|benefit|schemes| |2025|2024| |Defined|contribution|schemes|£|£| |Charge|to|profit|or|loss|in|respect|of defined|contribution|schemes|4,147|4,989|

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The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

SATS

YIPWORLD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

15 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ € £ £
Awards for All tT - (7,771) - -
EAC 1,200 550 (1,750) - -
EAC Equipment & Repairs 710 3,456 (4,166) - -
Cycling UK Grant 7,831 - (2,041) - 5,790
Council of Voluntary
Organisations 9,612 - (9,612) . -
Cycling Events Fund 6,722 - - - 6,722
Bike Development Fund 14,750 - - . 14,750
Communities Strong
Connections 5,041 60,828 (54,637) - 11,232
Scottish Cyclists Fund 2,086 2,880 (4,966) . -
Cost of Living 1,226 - - - 1,226
Events Grant 686 . (686) . -
EAC Recruitment Incentive 327 7,846 (8,173) - -
Employability Contract 25+ - 55,634 (55,634) - -
UK Steel Enterprise Grant . 2,500 (2,500) - -
9CC Group - 10,000 (10,000) - -
Tesco - Ground Work UK - 1,000 (1,000) - -
Pathway to Paris Community
Grant
Fairer Future Partnership		 -
-		 4,500
100,000		 (4,500)
(100,000)		 -
-		 -
-
57,962 249,194 (267,436) - 39,720

YIPWORLD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

15 Restricted funds (Continued)
Previous year: At 1 April Incoming Resources Transfers At31 March
2023 resources expended 2024
€ £ £ £ £
Other small funds . - - - -
Awards for All - 10,000 (2,229) - etl
Big Lottery 7,154 - (7,154) - -
BBC Children in Need 5,042 - (5,042) - -
EAC 1,200 - - - 1,200
EAC Equipment Grant - 710 - - 710
Energy Saving Trust Electric
Bikes 1,856 : (1,856) - .
STVAppeal 8,966 - (8,966) - -
Cycling UK Grant - 9,278 (1,447) - 7,831
Council ofVoluntary
Organisations 17,639 19,935 (27,962) - 9,612
Nan McMurdo Trust 5,475 - (5,475) . -
Cycling Events Fund 6,722 - . - 6,722
Scottish Police 2,000 - (2,000) - -
Bike Development Fund - 14,750 - . 14,750
Communities Strong
Connections
Scottish Cyclists grant		 -
-		 64,029
2,500		 (58,988)
(414)		 -
-		 5,041
2,086
Place Based Investment Fund - 6,699 (6,851) 152 -
Cost of living - 5,000 (3,774) - 1,226
Events grant - 1,500 (814) - 686
EAC Recruitment Incentive - 1,500 (1,173) - 327
56,054 135,901 (134,145) 152 57,962

eAG <

YIPWORLD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

15 Restricted funds

==> picture [51 x 10] intentionally omitted <==

----- Start of picture text -----
(Continued)
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Awards for All

East Ayrshire Council — core youth work services and equipment repairs.

Council for Voluntary Organisations — This fund is for promotion of positive mental health for adults in East Ayrshire communities.

Cycling UK grant accounts for the net book value of cycle assets purchased in previous years.

Cycling Events Fund — to host cycling events from a variety of funders

Bike Development Fund is to develop a local bike initiative for the community encouraging active travel through walking and cycling. This would include loan or hire of bikes to the general public; the provision of cycle maintenance and teaching children and young people about care of their bikes and use of their bikes to include health and safety on the roads.

Scottish Government Investing in Communities Strong Connections is toward salaries of coordinator; youth worker and administrator as a team to provide youth and community services in outlying rural communities encouraging a pathway to positive destinations in further education, training, volunteering or employment.

Scottish Cyclists grant is like the bike development fund

The cost of living fund provides a free fortnightly family service in yipworld as a warm space on Saturdays to enjoy activities as a family with provision of free food and resources.

Event grant was to organise a youth work open day event.

EAC recruitment incentive provides reimbursement of salaries for long term unemployed for a six month period.

Employability Contract 25+ was to support an employability project.

UK Steel Enterprise Grant was funding to support adolescents who face barriers to education, enabling them to get back on track through its dedicated Skills Shop programme aimed at pupils from Robert Burns Academy's Barony Campus in Cumnock

9CC Group funding was received to support The Bike Hoose Skills Shop project.

Tesco - Ground Work UK was to support staff costs for The Skills Shop project.

Pathway to Paris Community Grant was funding to support the Summer Scunnered programme. Fairer Future Partnership The purpose of the grant is to take forward successful implementation of the Fairer FuturesPartnership Programme in East Ayrshire to reduce child poverty and reduce demand for public services.

;

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

==> picture [445 x 56] intentionally omitted <==

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At 1 April Incoming Resources Transfers At31 March
2024 resources expended 2025
£ £ £ £ £
General funds 330,583 231,910 (134,545) - 427,948
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a 20)

YIPWORLD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

16 Unrestricted funds

Unrestricted funds (Continued)
Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
General funds 469,807 163,852 (302,924) (152) 330,583
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 31 March 2025:
Tangible assets 40,234 5,790 46,024
Current assets/(liabilities) 387,714 33,930 421,644
427,948 39,720 467,668
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ A £
At 31 March 2024:
Tangible assets
Current assets/(liabilities)		 64,845
265,738		 2,884
55,078		 67,729
320,816
330,583 57,962 388,545

17 Analysis of net assets between funds

18 Related party transactions

Transactions with related parties

During the year the charity entered into the following transactions with related parties:

The charity purchased good totalling £906 (2024 - £2,127) from Donsport, a business controlled by Stewart Birrell a trustee. The transactions were at "arms length" and represented various sportswear items. At the year end £126 was outstanding (2024 - Enil)

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