REGISTERED COMPANY NUMBER: 02052719 (England and Wales)

REGISTERED CHARITY NUMBER: 296080

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

YOUTH SUPPORT

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

to

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

16

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The principal activity is that of a charitable nature, namely to relieve poverty, suffering and distress among young people by providing advice, education, training and material help.

In addition, the Charity aims to undertake research into the special problems arising from the sexuality and deprivation in the young and into methods of alleviating suffering arising therefrom and to publish the results of such research.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

2024 has been quite a difficult year with the general issues relating to high rates of child abuse and many children affected by emotional and mental problems and being poorly socialised following Covid. Hopefully this phase may come to an end soon as we get further away from that period of time.

We have had challenges in Jamaica with a major hurricane in July which caused a lot of damage and hardship in our area plus damage to our property. The electric supplies went down for two months and communication is still difficult. On recent visit in December 2024 the internet and substructure was very bad and communications have been seriously affected - post hurricane the electricity bills have gone up by about 200%

The environmental crises have continued to cause problems - and we have made a big effort to increase environmental work and teaching young people about their environment. In Jamaica we continue to have problems with the sea encroaching on the land but despite the hurricane our sea wall held this year having been reinforced recently - which was not the case generally in the area.

It continues to be hard not being able to travel as often as previously to our various centres and local staff have needed a lot of support remotely. Of course the Afghan work has been cut off by the Taliban rule but we have seen some of the refugees in UK. Afghan work has of course suffered a tremendous blow with the ongoing crisis and poverty / starvation of a populace left without an infrastructure.

In Italy the effects of the 2023 floods are almost gone now.

We are continuing to make environmental and ecological projects showing young people tree planting and husbandry. In 2025 we are planning a festival to be held in Italy in May which will raise awareness of 'nature' and provide information and support on both a practical and emotional / mental health basis. It will be based on natural philosophy akin to early cultures who were closer to the land - such as native Americans and 'Druids'. We have continued the animal / pet therapy which was previously under the umbrella of our 'Warm Fuzzies' project and former pet shop. Even though we no longer have the shop, Warm Fuzzies lives on with animal work being very important for youth emotional / mental health.

The environmental work has also been included in our art therapy and workshops where there has also been an emphasis on getting in touch with the land and learning about crystals and minerals and using natural materials.

Court hearings continue to be remote. Assessments have been conducted remotely fairly successfully with whatsapp and exchange of videos of children and families. This has worked well this year and has given a new technique that can be continued after the pandemic thus cutting down on travel in future. We have continued this method.

Police referrals have continued to be at a high level with work on several more cases and we secured further convictions of sexual abuse perpetrators and in cases of physical abuse. We have continued to receive very positive comments from Judges and the number of patients referred has increased and certain social service departments have been specifically requesting our services.

DB has again successfully completed the ninth successive appraisal for the GMC. Hence retaining her medical licence.

Jamaica :- continues to have low immunisation rates. We have continued spraying and fogging at roughly 3 month intervals to reduce aedes mosquitos.

USA - The SAHM meeting in March 2024 was hybrid and attended on line.

European work. Admin office continues to be based in Italy and functioning well with DB travelling between sites.

Fundraising activities

The situation remains mainly unchanged from last year - levels of referrals have been fairly static and Dr Birch who has continued to support the charity not only by providing medical input without drawing a salary, but has also continued the loan made to Youth Support over the past years.

Although payments are often late, this has improved we have not had to write off many new debts this year. The legal aid system continues to give problems and with the increased complexity of cases, they are taking up more hours for which legal aid had a ceiling - all our case work is issued with estimates of cost prior to accepting the work and often the local authority are having to pay the excess over that allowed by legal aid. Several refugee cases have been done pro-bono as charity cases and all cases have charity subsidy by being charged less than the usual level.

FINANCIAL REVIEW

Reserves policy

Currently the charity does not hold any excess cash funds and it is intended to support children, young people and families to the extent of our abilities. Many of our fees for assessments of children in the care system are subject to charity subsidy and reduced rates.

FUTURE PLANS

The 'Voice of Youth Project' has had a major setback with our staff member involved - who was originally our Jamaican Youth Leader and was being assisted through his Masters course in Youth Work - having dropped out of his roles very unexpectedly. This situation is currently under review and we may drop some of the attached roles whilst some will be reallocated. In the interim some of the 'animal care' which had been supported by this staff member has had to be covered by others including some expensive agency staff - this is under review.

Revisions of the websites and further promotion of activities are planned.

Uncertainty due to COVID restrictions means that long term planning is difficult at present.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

02052719 (England and Wales)

Registered Charity number

296080

Registered office

2 St Mary's Road

Tonbridge

Kent

TN9 2LB

Trustees

Mrs I N Thomas Interpreter

Miss L Bioletti Company director

Mrs S McCarthy Retired

Company Secretary

Mrs I N Thomas

Independent Examiner

Ryan Cottington

Sandison Lang Limited

2 St Marys Road

Tonbridge

Kent

TN9 2LB

Approved by order of the board of trustees on 13 September 2025 and signed on its behalf by:

Miss L Bioletti - Trustee

Independent examiner's report to the trustees of Youth Support ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Ryan Cottington

Sandison Lang Limited

2 St Marys Road

Tonbridge

Kent

TN9 2LB

13 September 2025

2024

2023

Unrestricted

fund

Total funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Other trading activities

2

299,823

297,849

EXPENDITURE ON

Raising funds

3,023

-

Charitable activities

Jamaica

21,368

39,864

USA

10,989

5,231

Italy

49,193

29,637

Other

127,099

113,335

Total

211,672

188,067

NET INCOME

88,151

109,782

RECONCILIATION OF FUNDS

Total funds brought forward

131,396

21,614

TOTAL FUNDS CARRIED FORWARD

219,547

131,396

2024

2023

Unrestricted

fund

Total funds

Notes

£

£

FIXED ASSETS

Tangible assets

6

122,451

58,807

CURRENT ASSETS

Stocks

7

500

500

Debtors

8

115,741

109,120

Cash at bank

1,902

13

118,143

109,633

CREDITORS

Amounts falling due within one year

9

(4,902

)

(3,498

)

NET CURRENT ASSETS

113,241

106,135

TOTAL ASSETS LESS CURRENT LIABILITIES

235,692

164,942

CREDITORS

Amounts falling due after more than one year

10

(16,145

)

(33,546

)

NET ASSETS

219,547

131,396

FUNDS

11

Unrestricted funds

219,547

131,396

TOTAL FUNDS

219,547

131,396

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 13 September 2025 and were signed on its behalf by:

L Bioletti - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

2% on cost

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.	OTHER TRADING ACTIVITIES

2024

2023

£

£

Youth Support - Reports

299,823

297,849

3.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024

2023

£

£

Depreciation - owned assets

20,863

19,602

4.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Other trading activities

297,849

EXPENDITURE ON

Charitable activities

Jamaica

39,864

USA

5,231

Italy

29,637

Other

113,335

Total

188,067

NET INCOME

109,782

RECONCILIATION OF FUNDS

Total funds brought forward

21,614

TOTAL FUNDS CARRIED FORWARD

131,396

6.	TANGIBLE FIXED ASSETS

Improvements

Plant and

Motor

Computer

to property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

-

452,293

59,920

57,349

569,562

Additions

46,606

3,929

33,972

-

84,507

At 31 December 2024

46,606

456,222

93,892

57,349

654,069

DEPRECIATION

At 1 January 2024

-

403,291

55,743

51,721

510,755

Charge for year

932

13,233

5,291

1,407

20,863

At 31 December 2024

932

416,524

61,034

53,128

531,618

NET BOOK VALUE

At 31 December 2024

45,674

39,698

32,858

4,221

122,451

At 31 December 2023

-

49,002

4,177

5,628

58,807

7.

STOCKS

2024

2023

£

£

Finished goods

500

500

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

115,741

109,120

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Accruals and deferred income

1,195

-

Accrued expenses

3,707

3,498

4,902

3,498

10.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Other creditors

16,145

33,546

11.	MOVEMENT IN FUNDS

Net

movement

At

At 1/1/24

in funds

31/12/24

£

£

£

Unrestricted funds

General fund

131,396

88,151

219,547

TOTAL FUNDS

131,396

88,151

219,547

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

299,823

(211,672

)

88,151

TOTAL FUNDS

299,823

(211,672

)

88,151

Comparatives for movement in funds

Net

movement

At

At 1/1/23

in funds

31/12/23

£

£

£

Unrestricted funds

General fund

21,614

109,782

131,396

TOTAL FUNDS

21,614

109,782

131,396

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

297,849

(188,067

)

109,782

TOTAL FUNDS

297,849

(188,067

)

109,782

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1/1/23

in funds

31/12/24

£

£

£

Unrestricted funds

General fund

21,614

197,933

219,547

TOTAL FUNDS

21,614

197,933

219,547

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

597,672

(399,739

)

197,933

TOTAL FUNDS

597,672

(399,739

)

197,933

12.	RELATED PARTY DISCLOSURES

At the year end 31 December 2024, the charity owed Dr Birch, who is a member of key management personnel for the charity, £15,145 (2023: 33,546). No interest is accruing on this amount.

13.	INDEPENDENT EXAMINATION AND OTHER FEES

For the year ended 31 December 2024, the charity paid £2,508 to the independent examiner for the independent examination, and an additional £1,200 for accounting services provided for the year.