The trustees present their annual report and financial statements for the year ended 31 March 2024.
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 Articles of Association, the Companies Act 2006 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)".
The principal object of the charitable company is to, without discrimination on grounds of age, gender, disability, sexuality, nationality, ethnic origin and political or religious opinion, promote the physical, mental, spiritual and social welfare of young people in Northern Ireland through education, youth work, and volunteering, and to pursue other charitable purposes that the trustees shall decide.
Youth Initiatives NI is a cross community youth work charity which aims to awaken hope, inspire initiative, and mobilise youth to make a vital contribution to their community and to reconciliation in Northern Ireland, through the discovery and renewal of Christian faith in daily life.
The charitable company fulfills its objectives through projects jointly led by staff and young people aimed at the personal, social, physical, mental and spiritual development of young people.
The trustees have taken cognisance of the Charity Commission for Northern Ireland's guidance on public benefit as defined in the Charities Act (Northern Ireland) 2008.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
During the year ended 31 March 2024, Youth Initiatives (NI) ('YI'), continued, developed and expanded its work through the following projects:
YI East Belfast
YI East Belfast Hub plays a crucial role in supporting and empowering young people in the community. With a dedicated team of six staff members, the Hub is supported by a vibrant group of seventeen youth volunteers aged 15-18 and three adult volunteers. These individuals are integral to the operation of two key sites: Strand Road and Ballymac.
EA Funded Programmes: The Hub continues to deliver valuable programs funded by the Education Authority (EA) at two locations. At the Ballymac Friendship Centre, sessions are held twice a week on Mondays and Fridays. These sessions provide a safe and welcoming space for young people to engage in various activities, receive support, and develop new skills. Similarly, at the Strand Road Hub, programs are offered on Wednesdays and Thursdays, focusing on personal, social, and educational development. These programs are designed to meet the diverse needs of the youth, offering structured activities that promote growth, learning, and community engagement.
Outreach and Detached Youth Work: Outreach is a cornerstone of YI East Belfast’s work, aiming to connect with young people where they are—on the streets and in schools. The team conducts weekly street-based outreach, establishing a presence in the community and building relationships with young people in their own environments. This approach is complemented by four school-based group sessions each week, where the team engages students through group work focused on various issues relevant to their lives. Additionally, four mentoring sessions are conducted within schools each week, providing one-on-one support to students who may need extra guidance.
The Area Leader plays a pivotal role in connecting YI East Belfast with broader networks, ensuring the Hub is deeply embedded in the local youth work ecosystem. Active involvement in the East Belfast Youth Practitioners Forum, EA Local Advisory Group (LAG) which the area leader now chairs, Churches East Belfast Network, and Street Workers Forum is essential for expanding the Hub's impact. These partnerships enable the Hub to signpost young people to other services when needed and receive referrals from partner organisations. Notably, the Hub has participated in joint street work initiatives with the EA detached team over the past year. These collaborations have been particularly important during times of tension within East Belfast, where the team’s presence on the streets has helped defuse situations and provide support. A highlight of this work was the coordinated street work session on July 1st, where YI East Belfast partnered with six other community/youth organisations to ensure young people had the assistance they needed during a potentially volatile time.
NUTS project
Focus on Early Adolescents: The NUTS Project focuses on younger adolescents, aged 10-14, with the aim of providing early intervention through weekly outreach activities. This project is designed to engage these young people in a positive manner, helping them develop essential life skills and fostering a sense of belonging. The weekly programme, focuses on Personal, Social, and Spiritual Development (PSSD), and is a core component of the NUTS Project. Through these sessions, participants are encouraged to explore their personal values, build resilience, and develop a strong moral foundation.
Single-Gender Groups (15-18 year olds)
Addressing Unique Challenges: Recognising the unique needs and challenges faced by young men and women, YI East Belfast has developed single-gender groups for 15-18-year-olds. Currently, there are 24 young people participating in these programs, which are tailored to address the specific issues relevant to each gender. The boys' and girls' programs provide a safe space where participants can discuss sensitive topics, build supportive peer networks, and develop skills that are particularly pertinent to their experiences. These groups also focus on leadership development, encouraging participants to take on roles that empower them to positively influence their peers and communities.
Volunteer Program
Youth Volunteer Program: Volunteering is at the heart of YI East Belfast’s approach, with a robust Youth Volunteer Program that nurtures young leaders. Recently, the Hub successfully recruited five new young volunteers, while twelve previous volunteers returned to continue their service. Each volunteer participated in the Summer Academy program, where they received comprehensive training that prepared them to contribute effectively to the Hub’s outreach and summer schemes. This training covers essential aspects of youth work, including communication skills, safeguarding, and leadership development. The dedication of these young volunteers is evident, as four of them are currently completing their OCN Level 2 in Youth Work—a recognized qualification that will enhance their ability to make a meaningful impact in their roles. Furthermore, three of these volunteers have demonstrated such a strong commitment to their work that they have applied for YI internships, indicating their desire to continue growing within the organisation.
Link-d Project (15-18 year olds)
Holistic Youth Development: The Link-d Project is another key initiative targeting 15-18-year-old's, providing a holistic approach to youth development. The project includes weekly outreach and drop-in sessions where young people can access support, build relationships, and engage in meaningful activities. The personal, social, and spiritual development (PSSD) program is a central feature, helping participants to grow in all aspects of their lives. The project also includes single-sex groups, similar to those mentioned earlier, as well as a volunteer leadership team that offers young people the opportunity to take on leadership roles within the project. This structure not only supports the personal growth of participants but also strengthens the overall impact of the project by empowering young people to lead and inspire their peers.
Summer Schemes and Special Projects
Two Weeks of Summer Schemes: This year, YI East Belfast successfully ran two weeks of summer schemes, each tailored to different age groups. The first week was dedicated to the 10-14 age group, providing a range of activities that encouraged creativity, teamwork, and personal development. The second week focused on the 15-18 age group, offering more advanced activities that challenged the participants and helped them further develop their skills and confidence.
Collaboration with Grace Foundation: During the summer, the Hub also had the privilege of hosting a group of 30 young people from the Grace Foundation in Northamptonshire. This collaboration was a remarkable opportunity for cross-cultural exchange and community service. Together with 20 of our own young people, the group from England participated in various community-focused projects across East Belfast.
Creating a Mural at Glentoran Football Stadium: One of the highlights of this collaboration was the creation of a YI mural in the grounds of Glentoran Football Stadium. Both the 10-14 and 15-18-year-olds were actively involved in this project, which not only beautified the area but also served as a lasting symbol of their teamwork and creativity.
Community Service Activities: In addition to the mural painting, the young people engaged in a variety of other community service activities. They participated in litter picking to help keep the local area clean, distributed "packs of kindness" to spread positivity and support within the community, and took part in gardening and painting projects to enhance public spaces. These activities were not only valuable for the community but also provided the young people with a sense of accomplishment and pride in their contributions.
Mentoring
Mentoring Outside of School Settings: In addition to the structured programs, YI East Belfast staff provided mentoring to eight young people outside of regular program hours and school settings. This mentoring is crucial for those who may need extra support due to personal circumstances or challenges. The mentoring process is highly individualised, allowing staff to build strong, trusting relationships with these young people. Through regular meetings, the mentors helped the young people set and achieve personal goals, navigate challenges, and make positive choices in their lives.
Faith Development
Central Role of Faith in YI East Belfast’s Work: Faith development remains at the core of YI East Belfast’s mission. All the work carried out at the Hub is underpinned by a commitment to nurturing the spiritual lives of the young people it serves. This is reflected in the variety of faith-based activities that are integrated into the weekly programs. For instance, YI East Belfast took a group of 27 young people to the YI Regional Summer Camp, an event designed to deepen their faith and provide a supportive environment for spiritual growth. Additionally, the Hub regularly organises and participates in various faith events that encourage young people to explore their beliefs, build a strong moral foundation, and connect with a community of peers who share their values.
Leadership and Funding
Area Leader’s Role and Focus on Mental Health: The coordination of YI East Belfast’s activities is spearheaded by the Area Leader, who plays a vital role in building and sustaining a vibrant youth community hub. This leadership position is crucial for ensuring that all the programs are aligned with the Hub’s mission and are delivered effectively.
National Lottery Empowering Young People Programme: The Area Leader’s work is supported by funding from the National Lottery Empowering Young People programme, which enables the Hub to continue its essential work in East Belfast. The focus of this Big Lottery-funded work is led by the "Take Five" mental health initiative, a critical component of YI East Belfast's broader mission to support the well-being of young people. This initiative, which operates outside of the EA-funded time slots, is designed to promote mental health awareness, encourage positive mental health practices, and provide young people with the tools they need to manage stress and build resilience. The Take Five initiative is based on five key principles: Connect, Be Active, Take Notice, Keep Learning, and Give. These principles are integrated into the Hub's programs, offering young people practical ways to enhance their mental health and well-being. This funding is not only a testament to the importance of the Hub’s work but also provides the resources needed to expand its reach and impact even further.
YI Downpatrick
Our Youth Community Hub based in the centre of the town works alongside 10-14 year olds and 15-19 year olds through a variety of centre based, school based and street based provision. Included are drop-ins, content-based programmes, faith development events, single gender activities and one to one mentoring. This year we had a team of 3 paid staff and one local intern who took part in the Job Start Project. This past year, we have continued to grow in the number of young people engaging with 15-18s and our 10-14s programme. Our work with our single gender programmes (Spark and Constructed) has led to an increase of 15-20 more young people coming to our 15-18s programme Ignite. Through Peace Plus, Strive has begun again in our HUB giving us an opportunity to reach out to new young people as we recruit for the Strive Project.
Youth Initiatives has continued its partnership with Down High School working 10 hours per week as the school's youth workers delivering personal social development classes, lunch time outreach, and mentoring sessions. Our work in Down High has led to a Wednesday afternoon drop-in programme for pupils we've engaged with in school to come to our centre. Doors have continued to open for us to do work in De La Salle and St. Patrick’s Grammar school which we hope to continue next year as the schools amalgamate with St. Mary’s creating Lecale Trinity Grammar School. We also provided one of sacramental prep sessions for local primary schools. YI was generously funded by individuals and churches in the community. It is also funded by Tudor Trust, Newry, Mourne, & Down Council, Koch Foundation, the Education Authority, and recently Peace Plus.
Faith Development
YI's Faith Development project has continued engaging young people and helping them discover the hope found in Christ through programmes, mentoring, and one-off events. Sarah Nilles regionally coordinates our faith development work. At our all staff retreat in September the staff team received training on implement YI Faith Development Model which outlines our faith-based work and our ecumenical work. We began a 3 year “Missing Youth Project” funded by the Benefact Grant. Year 1 of the project focused on why young people aren’t engaged in faith and church putting together a report to build upon for year two and three. Regionally, we had termly meetings with the faith champions across our six YI areas to support one another and develop strategies to share faith with YI young people while delivering on the Benefact Grant. This past year YI also ran 4-day summer camp in July 2024 where 250+ young people heard the Gospel Message of God’s love through main stage, testimonies, small groups, night prayers, and prayer times.
In West Belfast, YI delivered 50 personal, social and spiritual development classes at St Colm's High School, engaging with 420 students on a regular basis. The Well Prayer Youth Group, which runs weekly on a Sunday evening, has been a space for young people to explore and make personal faith choices. The West Belfast Faith Development project is financially supported by the Ardbarron Trust, Koch Foundation, Benefact Grant, local parishes, St. Colm's High School and other donations.
YI Derry/Londonderry
YI Derry has now been running for over 10 years. The team now consists of Jonny, Aoife and Caoimhe Mahony. Artbridge continues to run a creative good relations project for 11-16, funded by Donors & TEO CGR. This year we continued our regular pattern of an art Exhibition of young people's work in 'The Playhouse'. In the summer of 2023, we ran our 4th TBUC camp alongside Planned Intervention. Our partnership with the Franciscan Friars continues, allowing us to have a base & space in the Galliagh estate at St Pio House developing different programs for 10-18's. This year we have seen encouraging growth of our young leaders & volunteers and continue to provide safe spaces for those more on the periphery.
We continue looking at how we develop young leaders for the future through our volunteering and young leadership programme. We continue to build good relationships with a number of schools in the city. We value the unique relationships we are building with the young people in the city of Derry and the privilege it is to be invited into their worlds and journey alongside them. It has been exciting to see deeper relationships form and to see what being a consistent presence in the lives of young people can achieve.
The work of YI Derry / Londonderry was funded by Peace Plus, TEO Central Good Relations grant and by generous YI donors.
YI Lisburn
YI Lisburn continued to work in the Lisburn North area over the past year, primarily out of the “Exodus” and Bridge community centres. We have provided programmes for 11-14s, including a Young Men’s Group and Young Women’s Group for those in that age bracket.
YI Lisburn has continued to develop our relationship with the nearby Fort HiIl Integrated College, with whom we have worked over the past 6 years. We have developed our "Youth Workers In Schools" programme where staff spend a full day on the premises, providing ad-hoc support to students and teachers, as well as 1-1 and targeted intervention programmes with small groups of students. We began to engage with the Year 13 students as part of their Enrichment programme, running school-based sessions focused on Personal & Social Development & Good Relations.
We were successful in our bid for Peace Plus funding and will now be running the Empower2Transform (E2T) programme in Lisburn over the next 4 years. This will allow young people aged 15-18 to engage in a programme that focuses on key themes such as Personal & Social Development, Good Relations, Citizenship and Employability. We have already started to recruit for this through the work we have been doing with the Year 13 group at Fort Hill.
YI Lisburn has continued working in Lisnagarvey High School, providing 1-1 sessions with students in need of support staying in school.
We have continued to work in partnership with Exodus and Lagan Valley Vineyard to provide additional short term projects in schools such as Alpha and the SOAR (Self Leadership) programmes to 14-16 year olds. Our Summer Scheme in 2023 was attended by over 20 young people across a 5 day period at the school, and this summer we will again be running our Summer Schemes there.
The work of YI Lisburn was funded by Peace Plus, the Garfield Weston Foundation, the Ardbarron Trust, the Police & Community Safety Partnership, TBUC, the EA Small Grants Programme, EA generic provision grant and by a variety of YI donors.
YI Banbridge
This has been a year of change in YI Banbridge with the departure of our Area Leader and staff transitions within the wider partnership (for YFC). And yet alongside all of this, it has been another great year for establishing and growing connections with young people in centre based, schools and street-based youth work. YI Banbridge has been in existence since 2009 and is a well-established presence in the town.
In February 2024, we recruited an additional full time youth worker as part of the anticipated Peace Plus programme although funding was still being processed.
We continue to use the Basement at J29 as our youth work hub for junior and senior drop in and have maintained our school’s delivery in Newbridge Integrated and St Patricks.
In summer 2023, we ran a TBUC Good Relations programme for juniors (aged 10-14) and a Planned Intervention programme for seniors (aged 15-18). We also ran a Summer Academy for volunteers who then served on our summer scheme in August.
From September 2023 to March 2024, we have delivered the following programmes at the Basement:
Completion of TBUC and Planned Intervention in September/October.
Single gender groups on Mondays & Tuesdays (Year 8+).
Wednesday Lunch-time detached at St Patrick's College (12-1:45pm).
Wednesday Night Project from 7-8pm (Year 8-Year 10) and 8:30-9:30pm (Year 10+).
Friday Lunch-time drop in's at Newbridge Integrated College (12-2pm).
Friday Detached from 7-9pm.
There are still large numbers of young people connected with approx. 60-70 young people attending our Wednesday Night Project alone! We continue to recruit new volunteers to support us in our work and currently have a volunteer team of 7 or 8. Planning began in terms of Peace Plus programme delivery, and it is encouraging that this funding will be in place until 2027.
Crosslinks
Crosslinks has continued to work in partnership with Diverse Youth. We welcomed two new staff members as part of this partnership, along with a number of new volunteers enabling young people from our East and West Belfast hubs to connect with young people from the wider BAME community and enjoy the richness that brings. Crosslinks brings over 60 young people together to engage in team building and good relations workshops exploring the theme 'New Voice' through summer programs, arts workshops and a training residential. Crosslinks' team of 15 youth peer mentors received leadership training and helped design and deliver the program. This culminated in a live theatre performance that the young people wrote, composed, choreographed and designed - 'Spray n Tell’ which explores the negative stereotypes young people face and challenges the audience to have a more positive outlook on young people and their contribution to society. This took place in Stranmillis Theatre to an audience of over 400 friends and family. Crosslinks was funded this year by Central Good Relations Fund, TEO, and CRCNI.
YI Belfast
Nuts 11-14’s
The YI West Belfast programme for 11 - 14's has been made possible through funding from BBC Children In Need & The National Lottery Foundation. The NUTS programme, through a large team of youth volunteers, provides weekly programmes on Tuesday, Wednesday & Thursday in Poleglass where young people can explore their creativity, identity and spirituality. We also offer themed game nights for young people to build relationships with each other and have fun. Lastly, given the current circumstances in regards to the cost of living crisis we have begun operating a family dinner night where young people can come up and receive a hot meal to enjoy with friends around our family dinner table.
Flare - Girl's project
West Belfast 11-14’s girls’ project creates a safe space for young women to come into on a weekly basis and explore themes that relate to being a young woman. This year Flare focused on the things that young women should be standing up for in our communities. This year the programme has also taken time to build relationships with young women across the whole of YI through the young women getting to know girls from other areas.
Wired – Boys project
West Belfast 11-14’s boys’ project creates a safe space for young men to come into on a weekly basis and explore themes that relate to being a young man. This year Wired focused on themes relating to young men such as money management, masculinity and addiction. The programme has also explored different themed nights that the young people can relate to such as a dungeons and dragons quest night where young men had to work together to problem solve and make their way through a storyline.
Lifeline 15-18’s
Lifeline West Belfast: The National Lottery funded 15-18's programme in West Belfast creates a family-like environment where young people can journey together with each other and their youth leaders, through personal and social development themes as well as engaging with community relations, citizenship, mentoring and skills learning. Through school work, detached street work and other forms of outreach, we engage with young people from the socially disadvantaged Colin Area to help them achieve their full potential. Our focus currently is on building mental, social and personal resilience as a response to the pandemic and the alienation this has fostered among a generation of young people. We want to create a family-like environment that then flows into their day to day lives.
Through weekly centre-based sessions, small groups, 1-1 meetings, day trips, residentials and local outreach, we help young people to step out of their comfort zones, try new things and to ‘join the dots' between different aspects of their lives by providing a wide base of support.
Many of our West Belfast volunteers are young people who have journeyed up through Lifeline and are now giving back to their community by helping run the programmes and mentor other young people. They receive training, join in with team meetings and help to plan and deliver youth work sessions.
Young Men’s work
In our West Belfast Young Men's 15-18's work: we run a weekly programme focused on building character, camaraderie, learning new skills, fostering a sense of adventure and tackling issues relevant to young men. With a backdrop of toxic masculinity, paramilitarism, third generation unemployment, poor mental health and a perceived lack of opportunities we walk with these young men to enable them to establish their own identity and make positive choices for their future.
Young Women’s GLOW project
West Belfast 15-18's girls outreach programme aims to create positive relational environments where young women feel comfortable and safe. The Glow project focuses on the holistic development of the young women that participate and look at a range of topics over the year. This year we particularly focused on building up the self-esteem of the young women in the programme through a small grant funded project that allowed the girls to try things they have never done before, boulder, axe throwing or going to the farm. The focus was on developing good positive relationships between the young women through learning new skills, confidence building programmes, outdoor adventures and the creative arts.
Regional
Volunteering
The Volunteer/Leadership Development Programme: With Covid restrictions finally removed the YI Volunteer Programme continued on the annual pattern of summer recruitment for volunteers at summer schemes. With more than 130 volunteers signed up across NI they came together for training, fun and building relationships. Of the 130 that were involved in summer 100 took up the commitment to volunteer weekly throughout the year. September 2023, due to limited funding volunteers gathered locally to look at good relations and cultural sensitivity training, working with others, what does it mean to be a volunteer and how to create welcoming environments. In January 2024 they attended a training weekend in Mullartown House, Annalong which focused on Stories - depicting my story, hearing other stories and the power of stories in youth work. Throughout the year the volunteers continued to grow in their skill, ability and character in terms of volunteering and leadership. Serving alongside staff and supporting our weekly programmes. On average, each volunteer gives 4 hrs per week.
The YI Volunteer Leadership Development Programme was funded by the Community Relations Council and the T:BUC camp programme and a variety of Yl donors.
T:BUC
Together: Building a United Community Camps: Across the YI youth community hubs 9 different camp programmes took place running pre and post camps activities. For the residential aspect of the programme all camps came together and were hosted at YI at Ganaway, Millisle, with over 300 young people from across Northern Ireland present. The cross-community Camps brought together young people aged 11-18 years old for a 5-day summer camp, community relations workshops and recreational activities, with pre and post camp activities across the youth community hubs. The T:BUC camps are funded through TEO and administered through the Education Authority.
The charitable company receives its income mainly from grants and donations. The expenses of the charity were incurred in the running, staff and programme costs of the projects.
The results for the year are set out in detail on pages 17 to 32. The charitable company returned net deficit for the year of £17,410 (2023 – £115,492).
At 31 March 2024, the total funds of the charity amounted to £805,751 (2023 - £823,161) comprising restricted funds of £671,275 (2023 - £656,634) and unrestricted funds of £134,476 (2023 - £166,527). The Trustees expect to apply the reserves to continue and expand the work of the charitable company.
The charitable company works closely with organisations such as; DfC, Garfield Weston Foundation, Paul Hamlyn Foundation and the Education Authority Regional Strategic Grant, who all supported the core costs of YI during the year.
Reserves Policy
The Board of Directors have decided that Youth Initiatives should hold financial reserves for the following reasons:
1. YI has no long term funding sources and is entirely dependant for income year on year on short term grants and donor funding, which is inevitably subject to fluctuation.
2. YI requires protection against, and the ability to continue operating despite, fluctuations in income or events threatening to the organisation.
3. YI requires the ability to continue to employ workers and continue youth work projects in between periods of grant funding.
The Trustees have decided that the level of the reserves should ideally be the equivalent of three to six months’ personnel and overheads costs (£197,510 to £395,020 in 2023/24), calculated and reviewed annually, and have decided that reserves should be built up to the desired level in stages consistent with the charitable company's overall financial position and its need to maintain and develop its charitable activities. At 31 March 2024 the free reserves of the charity amounted to £123,286. The Trustees continue to give consideration to how this level of reserves can be increased.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Going Concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
In 2024-25 we want to reimagine the way we approach every challenge and every opportunity. We call our staff, interns and volunteers to be innovators, catalysts for change who transform lives and communities. We want to cultivate a spirit of possibility where every young person can see a future full of promise and potential shaped by their own hands. Our theme for this upcoming year is ‘Called to Innovate’.
In addition to this theme, we plan to implement the second year of our strategic plan, with a focus on further investing in our staff, interns, and volunteers. We will also review our youth community hubs to explore strategies to better resource and equip these spaces.
We plan to review the purpose of our meetings and explore ways to improve communication and information sharing across the organisation. This will allow our team to dedicate more time to vision-building and creating space for innovation.
The charity is a company limited by guarantee and was set up by a Memorandum of Association on 9 January 2014. It is registered with the Charity Commission for Northern Ireland under charity number NIC100849.
The principal object of the charitable company is to, without discrimination on grounds of age, gender, disability, sexuality, nationality, ethnic origin and political or religious opinion, promote the physical, mental, spiritual and social welfare of young people in Northern Ireland through education, youth work, and volunteering, and to pursue other charitable purposes that the Trustees shall decide.
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:
Organisational Structure and Decision Making
The governance of the charitable company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association, which state that a person willing to act as a Trustee may be appointed by ordinary resolution or by a decision of the Trustees. Trustees are briefed on their duties and issued with an induction pack prior to their appointment.
The directors have delegated the management of the work of the charitable company to a four-person Management Team. The Chief Executive Officer, Mr Tony Silcock, oversees the day to day running of the organisation. In 2023-2024 Youth Initiatives employed a staff of employed a staff of 34 plus 1 intern and over 120 youth volunteers.
Risk Management
The Trustees have responsibility for maintaining a sound system of internal control that supports the achievement of the policies, aims and objectives of the charity. The system of internal control is designed to manage rather than eliminate the risk of failure to achieve policies, aims and objectives, it can therefore only provide reasonable and not absolute assurance of effectiveness. In this regard, the trustees have assessed the major risks to which the charity is exposed, in particular those related to the operational and financial aspects of the Company. The Trustees are satisfied that appropriate risk management systems and processes have been put in place and that these evaluate the nature and extent of those risks and ensure that they are managed efficiently, effectively and economically.
The trustees, who are also the directors of Youth Initiatives (Northern Ireland) for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In accordance with the company's articles, a resolution proposing that GMcG BELFAST be reappointed as auditor of the company will be put at a General Meeting.
In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.
The Trustees' report was approved by the Board of Trustees.
Opinion
We have audited the financial statements of Youth Initiatives (Northern Ireland) (the ‘charity’) for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the Trustees' use of the going concern 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 uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The 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, except to the extent otherwise explicitly stated in our report, 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 identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in the Trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and
the directors' report included within the Trustees' report has been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the Trustees' report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Trustees' report and from the requirement to prepare a strategic report.
As explained more fully in the statement of Trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.
In identifying and assessing potential risks of material misstatement in respect of irregularities, including fraud and non-compliances with laws and regulations, we considered the following:
The nature of the industry and sector, control environment and business performance, including the company’s remuneration policies for directors, bonus levels and performance targets, if any;
Results of our enquiries of management about their own identification and assessment of the risks of irregularities;
Any matters we identified having obtained and reviewed the company’s documentation of their policies and procedures relating to:
Identifying, evaluating and complying with laws and regulations and whether they were aware of any instance of non-compliance;
Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; and
The internal controls established to mitigate risks of fraud or non-compliance with laws and regulations;
The matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within the company for fraud and identified the greatest potential for fraud in revenue recognition. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.
We also obtained an understanding of the legal and regulatory frameworks that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the Companies Act 2006, and local tax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company’s ability to operate or to avoid a material penalty.
Our procedures to respond to the risks identified included the following:
Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;
Enquiring of management concerning actual and potential litigation and claims;
Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;
Reading minutes of meetings of those charged with governance and reviewing correspondence with tax authorities; and
In addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. In addition, as with any audit, there remains a higher risk of non-detection of irregularities, as they may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.
Use of our report
This report is made solely to the company’s members, as a body, in accordance with section 391 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Youth Initiatives (Northern Ireland) is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 50 Colin Road, Poleglass, Belfast, BT17 0LG.
The financial statements have been prepared in accordance with the charity's Articles of Association, the Companies Act 2006 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)". The charity is a Public Benefit Entity as defined by FRS 102.
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.
These financial statements have been prepared on a going concern basis. The charity's unrestricted funds at the year end amounted to £134,476 which equates to one and a half months' expenditure. The trustees acknowledge the level of reserves is under the Reserve Policy target of 3 to 6 months of operational costs. The trustees are committed to achieving the targeted level and continue to monitor the level of unrestricted reserves.
Having considered the current level of funds and confirmed future funding, the trustees consider that the charity has adequate resources to continue in operation for at least twelve months following the signing of these financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors 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.
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.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Support costs are those costs incurred directly in support of expenditure on the objects of the company and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements.
Charitable activities and Governance costs are costs incurred on the company's operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
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:
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.
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, 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, 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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
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.
The annual depreciation charge on fixed assets depends primarily on the estimated lives of each type of asset and estimates of residual values. The directors regularly review these asset lives and change them as necessary to reflect current thinking on remaining lives in light of prospective economic utilisation and physical condition of the assets concerned. Changes in asset lives can have a significant impact on depreciation and amortisation charges for the period. Detail of useful lives is included in the accounting policies.
Short term debtors are measured at transaction price, less any impairment. Impairment of such debtors involves some estimation uncertainty.
Grants
Outreach and Cross Community Youth Work
Income from charitable activities in the current and prior year are from unrestricted funds.
Programme costs
Resources materials
Equipment and software
Transportation
Accommodation costs
Tutor/facilitator costs
Partner agency expense
First aid supplies
Training/qualifications costs
General overheads
Meeting refreshments
Fees and subscriptions
Sundry expenses
Depreciation
Fundraising and newsletter
Other expenses
Insurance
External evaluation
Legal and professional fees
Accountant fees
Governance costs includes payments to the auditors of £4,680 (2023 - £4,080) for audit fees.
The average monthly number of employees during the year was:
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
Deferred income is included in the financial statements as follows:
The deferred income arises in respect of income being received in the year which relates to a future accounting period and in respect of income received in the year where conditions for recognition have not yet been satisfied. The income will be released to the Statement of Financial Activities in the period to which it relates.
Unrestricted Funds
General Funds
This fund includes all core funding that the charity receives and is expendable at the discretion of the directors for the general purposes of the charity.
Restricted Funds
Restricted funds comprise of the Building Fund of £620,714 (2023 - £634,576) and remaining restricted fund balances held for a specific purpose of £50,561 (2023 - £22,058). Details of the restricted funds are as noted below.
Building Fund - The building fund was accumulated to finance the construction of the charity's youth facility. The balance on the fund represents the net book value of the building and fixtures and fittings held as fixed assets on the balance sheet.
Ardbarron Trust - To fund Youth Ministry workers, general management and core costs.
Armagh, Banbridge, Craigavon City Council - To support Banbridge Good Relations
BBC Children in Need NUTS Project - To fund the salary and programme costs of NUTS West Belfast.
Belfast City Council - To fund community support in the Colin, West Belfast Area.
Benefact Trust - To fund the Missing Youth project costs.
Charis Community - To fund faith development project costs.
Community Relations Council (CRC) Core - To fund the salary of the Good Relations Development Officer.
Community Relations Council (CRC) Step Up, Step Out - To part-fund volunteer costs.
Community Relations Council (CRC) Show grant - To part-fund Crosslinks show.
Department of Foreign Affairs & Trade - Reconciliation Fund (ROI) - To fund Cross Community Programme costs.
Department for Communities - CED - To part-fund Project Support Worker salary and overheads.
Department for Communities - Job Start - To fund salaries for JobStart employees.
Duke of Edinburgh/Joint Initiative Award - To fund Duke of Edinburgh centre set-up.
Education Authority Regional Strategic Grant - To part fund the salaries, core costs for supporting member organisations.
Education Authority local support grants - To fund local Branch Programme costs.
Education Authority Planned Intervention West - To fund summer intervention in West Area.
Education Authority Strand Road & Ballymacarrett - To fund Strand Road (East Area) activities and salaries.
Education Authority TBUC 11-14s - To fund Summer programme costs.
Education Authority TBUC 15-18s - To fund Summer programme costs.
Education Authority - Small Grants - To fund small projects in 2 of Youth Initiatives areas.
Garfield Weston Foundation - To fund core youth work costs.
House of Vic-Ryn - To fund youth ministry salaries.
Koch Foundation - To fund faith development project costs.
Liberty IT - To support the youth volunteer leadership programme.
Newry Mourne & Down - To provide early intervention and diversionary activities in Downpatrick.
National Lottery - To fund 13-18s youthwork in YI East and West Areas.
Paul Hamlyn Foundation - To fund an Anti-Racism programme of research and campaign work, and infrastructure development.
Paul Hamlyn Foundation Bytes research grant - To fund promotion of the Positive Sparks website.
PCSP - To fund diversionary activities in Lisburn.
Rank Foundation - Start Here - To fund the salary for media internship.
Rank Foundation - Aspire Programme - To fund the salary for youth work internship.
SEUPB Peace Plus 3.2, YMCA Empower to Transform programme - To fund salary, programme and overheads to deliver E2T programme.
SEUPB Peace Plus 3.2, Include Youth Strive programme - To fund salary, programme and overheads to deliver Strive programme.
Soutter Charitable Trust - To fund Youth Initiatives faith development project costs.
The Executive Office Central Good Relations Fund Crosslinks - To fund East and West Belfast Crosslinks programme and salary costs.
The Executive Office Central Good Relations Fund Artbridge - To fund Foyle Artbridge programme and salary costs.
TBF Thompson Trust - To fund Banbridge Staff salaries.
Urban Villages - To fund the Outreach/Detached work in West Belfast.
Youth Action - To fund Social Action Projects in East Belfast.
Transfers
During the year, there were transfers of £470 from restricted funds to unrestricted funds. This relates to expenses that were misallocated to unrestricted funds in a previous year.
Unrestricted funds
Restricted funds
Unrestricted funds
Restricted funds
The unrestricted net current assets of the charity at 31 March 2024 total £123,286 (2023 - £143,571). This figure represents the charity's free reserves.
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents the contributions payable by the charity to the fund and amounted to £17,329 (2023 - £16,345).
A portion of grants received may become repayable if the company fails to comply with the terms of letter
of offer.
There were no disclosable related party transactions during the year (2023 - none).
Remuneration payable to key management personnel in the year was £148,354 (2023 - £132,956).
The charity had no debt during the year.