The directors 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 governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)".
Public Benefit Statement
The Board of Youth Work Alliance Ltd confirm that they have had due regard for the guidance produced on public benefit by the Charity Commission for Northern Ireland, and are pleased to report that during the year the charitable company has continued to provide public benefits through the programmes and services we offer. In particular, the directors consider how planned activities will contribute to the aims and objectives they have set out.
Public Benefits, Objectives and Activities
Youth Work Alliance is a membership body providing representation and advocacy, coordination and communication and direct support to its members.
Our key purpose is:
Promoting, developing and supporting voluntary youth work providers in Northern Ireland for the benefit of children and in particular, to improve the efficiency and effectiveness of voluntary youth work providers, through the provision of training, information, guidance and representation.
Vision, Mission and Values
The Board has agreed the following Vision, Mission and Values:
Vision
We envision an inclusive community where all children and young people are safe, valued and achieve their full potential.
Mission
We support our members to deliver quality youth work to children and young people by providing training, information, guidance and representation.
Values
Passion – for children and young people achieving their full potential.
Empathy – for the challenges facing children, young people, youth workers and volunteers.
Advocacy – with and for member organisations.
Collaboration – within the broader youth work sector and related and relevant stakeholders.
Enablement – of member organisations to effectively serve children and young people.
Our plan for 2024-25 was underpinned by a theory of change, structured around:
What does Youth Work Alliance membership want from us? NEED
How will it do this? ACTIVITIES
What difference will this make? IMPACT
In developing the plan, the Board of Directors gave careful consideration to the Charity Commission for Northern Ireland’s statutory guidance on public benefit to ensure that activities would help to achieve Youth Work Alliance’s purposes and provide a benefit to the beneficiaries.
Beneficiaries
Youth Work Alliance (YWA) is a membership body, established to deliver infrastructure support to local youth work providers across Northern Ireland. Our key beneficiaries are our member organisations, comprising voluntary management committees, managers, staff and volunteers and the children and young people they serve.
There has been no identifiable harm to any person through our activities and any private benefit gained (for example through transferrable skills development) is incidental and necessary to the achievement of Youth Work Alliance’s purposes.
Achievements and Performance
Youth Work Alliance exists to serve its members. It is now seven years in existence, and we continue to strive to provide the best service to those members. It is with immense satisfaction that I present the Directors report for the Youth Work Alliance (YWA) for the year 2024-2025. This year has been a testament to the dedication and impact of our organisation in supporting and strengthening the youth work sector.
Expanding our Training and Development
We have made significant strides in providing a diverse range of training and development opportunities to youth workers. Our programmes have not only been extensive, reaching 1,272 participants across 67 sessions and programmes, but also impactful, covering vital areas such as safeguarding, youth work curriculum, workforce development, and specialized youth work training. This breadth and depth of training demonstrate our commitment to equipping youth workers with the necessary skills and knowledge to effectively support young people.
Fostering Collaboration through Member Engagement
Recognising the importance of collaboration, we have actively engaged with our members through 48 dedicated member engagement sessions. These sessions have provided a platform for valuable dialogue, feedback, and shared learning. Furthermore, our 28 representation engagements with key stakeholders, including the Department of Education, Education Authority, and political parties, have ensured that the voice of the youth work sector is heard and considered in policy and decision-making processes.
Providing Comprehensive Support Services
We understand that strong support systems are essential for the success of youth work organisations. Therefore, we have provided comprehensive support to our members in areas such as governance, compliance, safeguarding, and HR management. This support has been tailored to meet the specific needs of our members, including processing 89 AccessNI checks and offering bespoke support to 35 member organisations.
January 2025 saw the publication of a comprehensive evaluation by Queens University Belfast and a conference held in Derry on 20th January 2025 in which over 60 people attended to celebrate its successes at putting the voice of children and young people at the centre of violence prevention.
February 2025 saw the official launch of the 'Take 5 in Youth Work' resource at an event held in Belfast City Hall attended by Lord Mayor of Belfast, Ryan Murphy, and NI Mental Health Champion, Professor Siobhan O'Neill. A range of youth providers from across the city joined.
Earning Recognition through Positive Feedback
The overwhelmingly positive feedback we have received on our training and support programs is a testament to the quality and relevance of our work. With over 90% of participants expressing "very satisfied" with their experiences, we are confident that we are making a real difference in the lives of youth workers and the young people they serve.
Charting the Course for the Future
Looking ahead, we will continue to build on our successes and address the evolving needs of the youth work sector. Our strategic priorities include:
Expanding our training and development offerings: We will develop new programs that address emerging trends and challenges in youth work, ensuring that youth workers have access to cutting-edge knowledge and skills.
Enhancing member engagement: We will deepen our relationships with member organisations, providing tailored support and fostering a strong sense of community within the youth work sector.
Advocating for the youth work sector: We will continue to champion the vital role of youth work, advocating for policies and resources that enable the sector to thrive.
Building organisational capacity: We will invest in our infrastructure and staff to ensure the long-term sustainability and growth of YWA, allowing us to continue serving the youth work sector effectively.
Expressing Gratitude and Looking Ahead
I would like to express my deepest gratitude to our exceptional staff, dedicated volunteers, and valued members for their unwavering commitment to YWA's mission. I also extend my thanks to our funders and partners for their invaluable support.
As we look to the future, I am filled with optimism for the continued growth and impact of YWA. We remain steadfast in our dedication to supporting and empowering youth workers and the young people they serve.
The team and I have been advocating and making representation on the real potential threat of the current funding model. with those of influence in Department of Education, EA, local councillors, MLAs, MPs and officials from across government.
The team have been advocating and making representation to those in influence within the DE, EA, local councillors, MLAs, MPs and officials from across government. These engagements allowed us to communicate feelings, thoughts and emotions, as well as highlighting the potential impacts that reductions will have on young people and the level of service available to them within the community moving forward.
The last year has shown YWA that the voluntary youth work sector is a proud and vibrant sector and has a lot of challenges facing it.
The levels of commitment, passion, and drive that YWA have seen from everyone this year has filled YWA with hope and admiration. The way in which our members are all dedicated to ensuring that it delivers a service that meets the needs of children and young people is completely inspirational.
YWA will continue to help build a stronger and more cohesive sector that will overcome this impasse. YWA stand with our members and we are committed to delivering a service that is valued, respected and funded in line with Priorities for Youth.
It is our goal to support our members to deliver a more inclusive, strength-based youth service that meets the needs of our children and young people. The team and YWA look forward to carrying on its work with each member group, their boards and most importantly the young people we serve.
Total income for the year was £463,569 (2024 - £503,787). Income from charitable activities amounted to £463,569 (2024 - £503,787).
Total expenditure for the year amounted to £426,483 (2024 - £476,306). The cost of charitable activities amounted to £426,483 (2024 - £476,306).
The net income for the year amounted to £37,086 (2024 – £27,481 net income) and has been transferred to accumulated funds.
The results of the financial year are set out fully in Youth Work Alliance’s financial statements on pages 9 to 22.
Funding
The principal funding during the year was from the Education Authority and funds received are deemed to be restricted funds.
Reserves policy
The Funds held by the charity of £124,132 as at 31 March 2025 consist of £34,345 of restricted funds and £89,787 of unrestricted funds.
It is the policy of the charity to maintain free reserves which matches the needs of the charity both at the current time and in the foreseeable future. This provides sufficient funds to cover running costs which include management, administration and support costs. Free reserves are those unrestricted reserves not designated or invested in fixed assets which are available for general use.
The directors consider the company’s financial position at the date of the balance sheet to be satisfactory and they are satisfied that the level of reserves is sufficient to continue the activities of the charity.
Governing document
Youth Work Alliance Ltd is a charitable company limited by guarantee and does not have a share capital. It was incorporated on 26 January 2017.
The charity was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. The liability of each member is limited to an amount not exceeding £1.
Recruitment, appointment, induction and training
As set out in the Articles of Association, the number of directors is not less than 4 and not more than 10. The directors are elected by Youth Work Alliance’s membership.
The directors have the power to co-opt members to fill specialist roles; directors so appointed shall hold office only until the next annual general meeting and shall then be eligible for re-appointment.
The directors of the company are also charity trustees for the purposes of charity law and under Youth Work Alliance’s Articles are known as members of the Board of Directors. At each annual general meeting one-third (or number nearest to one-third) of the members of the Board of Directors must retire from office, but may be eligible for re-election.
All Youth Work Alliance members are circulated with invitations to nominate directors prior to the AGM advising them of the retiring directors and requesting nominations for the AGM.
There is no other person or body of persons permitted by the Youth Work Alliance Articles of Association to appoint one or more new trustees.
Appropriate training and induction is available to all directors.
Organisational structure and related parties
Youth Work Alliance’s Board of Directors is responsible for policy, strategy, finance and organisational issues, and meets approximately 6-8 times per year.
Risk management
The members and directors have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity and are satisfied that systems are in place to mitigate any exposure to major risks. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the premises. These procedures are periodically reviewed at least annually to ensure that they continue to meet the needs of the charity.
Trustees of the Charity
The directors of the charitable company are its trustees for the purposes of charity law. The terms “director” and “trustee” are used interchangeably throughout the financial statements. The trustees who have served during the year were as follows:
Plans for future periods
It is the intention of Youth Work Alliance to sustain its core funding allocations and seek to increase funding to ensure that Youth Work Alliance can provide the services and provision that enhances our ability to effectively support the needs of our members. Youth Work Alliance will continue to work with funders such as Education Authority - Youth Service, Big Lottery, and Children in Need to ensure we can deliver on the above for members.
Statement of Director's Responsibilities
The trustees (who are also the directors of Youth Work Alliance Ltd for the purposes of company law) are responsible for preparing the Directors’ 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 directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.
In preparing these financial statements, the directors are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP 2019 (FRS 102);
make judgements and accounting 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 charitable company will continue in operation.
The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006, Charities Act (Northern Ireland) 2008 and Charities Act (Northern Ireland) 2013 and The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small companies’ exemption
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
The directors' report was approved by the Board of Directors.
I report on the financial statements of the charity for the year ended 31 March 2025, which are set out on pages 9 to 22.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, it is my responsibility to:
examine the financial statements under section 65 of the Charities Act (Northern Ireland) 2008;
follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act (Northern Ireland) 2008; and
state whether particular matters have come to my attention.
I have examined your charity financial statements as required under section 65 of the Charities Act (Northern Ireland) 2008 and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also included consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe that:
1. Accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
2. The financial statements do not accord with those accounting records; or
3. The financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102); or
4. There is further information needed for a proper understanding of the financial statements to be reached.
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 65 of the Charities Act (Northern Ireland) 2008. I confirm that I am qualified to undertake the examination because I am a member of Chartered Accountants Ireland, which is one of the listed bodies.
I have completed my examination and I have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 12 to 22 form part of these financial statements.
The notes on pages 12 to 22 form part of these financial statements.
The notes on pages 12 to 22 form part of these financial statements.
Youth Work Alliance Ltd is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 20a Leafair Park, Leafair Wellbeing Village, Londonderry, BT48 8JS.
The financial statements have been prepared in accordance with the charity's trust deed, 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)” (as amended for accounting periods commencing from 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.
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charitable company to continue as a going concern.
Unrestricted funds are available for use at the discretion of the directors in furtherance of their charitable objectives.
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.
Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably.
If entitlement is not met then these amounts are deferred. Revenue grants are credited to incoming resources on the earlier date of when they are received or when they are receivable, unless they relate to a specified future period. Grants which contribute towards specific expenditure on fixed assets are credited to the statement of financial activities n full upon receipt.
Income is deferred when it relates to a future event and is recognised on completion of the event.
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 on charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries and includes salary costs and an apportionment of support costs.
Governance costs include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audit, strategic management and trustee meetings and reimbursed expenses.
Support costs are those that assist the work of the charity but do not directly represent charitable activities, for example, governance costs.
They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings they have been allocated to expenditure on charitable activities on a basis consistent with use of the resources. Staff costs and overhead expenses are allocated to activities on the basis of staff time spent on those 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.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
In the application of the charity’s accounting policies, the directors 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.
Judgements are made in relation to allocation of income and expenditure to restricted and unrestricted funds. The trustees consider it appropriate to allocate these funds based on interpretation of donations received.
The annual depreciation charge on fixed assets depends primarily on the estimated lives of each type of asset and estimates of residual values. The trustees 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.
BBC Children in Need
Education Authority
The charity considers its key management personnel to comprise the Board of Directors.
Nil (2023: - Nil) directors are accruing pension arrangements.
The directors did not have any expenses reimbursed during the year (2023 - £Nil).
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Deferred income is included in the financial statements as follows:
Income was deferred at 31 March 2025 as it related to income for the next financial year.
The charitable company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charitable company.
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.
Restricted funds related all to youth work.
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.
The charitable company has a contingent liability to repay income received from grants and service level agreements if the charitable company fails to comply with certain conditions stipulated in the letters of offer and terms and conditions of the contracts and/or service level agreements under which the income was paid. The directors do not expect any claims to be made in this respect.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
There were no disclosable related party transactions during the year (2024 - none).
The charity had no material debt during the year.