REGISTERED COMPANY NUMBER: SC201393 (Scotland)

REGISTERED CHARITY NUMBER: SC28216

Report of the Trustees and

Unaudited Financial Statements For The Year Ended 31 March 2025

for

Elgin Youth Development Group

Page

Report of the Trustees

1

to

5

Independent Examiner's Report

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 March 2025. 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).

ACHIEVEMENT AND PERFORMANCE

Over the last year EYDG has continued to work towards its founding principle of providing a safe place for local young people. Remaining true to our ethos 'run by young people, for young people' we place young people at the heart of our work, allowing them to shape the services they are accessing to best support their needs.

We continued our universal youth work offer which remained free to all 11-18-year-olds. This year we ran 276 sessions during both term time and holiday periods. The need for our youth work services has increased once again with our membership growing to 861, an increase of 228 from last year.

Our social enterprises continue to serve the public and in doing so spread awareness of our cause. Both The Inkwell and Café @ The Warehouse have thrived this year with both undergoing changes to improve what we offer. More importantly, both of our social enterprises have facilitated our employability programme, allowing us to support young people facing barriers to work through paid employment opportunities.

Youth Work

Over the last year we continued to provide free sessions and activities to local young people, during which they were able to access support from our experienced youth team.

A hallmark of our services is our free meal provision which spans the whole year and aims to tackle food poverty - a growing issue in the face of the cost-of-living crisis. We primarily do this during Eat, Chat, Chill (ECC) sessions where every attendee receives a free, hot, 2-course meal. In total, 45 sessions were held with 163 different young people receiving a meal over the year. In addition, our cooking classes equip young people with essential skills in preparing healthy meals which can be applied at home and in later life. We also provided meals throughout the holiday periods through both sessions as well as breakfasts, brunches and lunches. We are proud to have served up 2115 meals this year, a significant increase from the previous year.

Alongside the encouragement of healthy food choices, we promoted overall healthy living with the provision of 33 fitness sessions. A highlight was our couch to 5k training programme which gave a group of dedicated young people a supported opportunity to improve their fitness. We also had the amazing opportunity to take a group of young people to watch the Scotland vs. Finland game this year - something many of our young people would have otherwise been unable to experience.

Our Neurodiverse provision has continued to develop over the year with the addition of quarterly cooking classes. These cooking classes work with the same ethos as our Neurodiverse Friendly Sessions - adjusting group size, noise level and increased structure to make them accessible to neurodiverse young people. In total we supported 117 young people through 16 Neurodiverse Friendly sessions with significant outcomes such as 20% of attendees engaging with our 'mainstream' sessions after growing in confidence and having positive experiences of social activities.

We have been focused on providing our Youth Management Group with more opportunities to learn and grow their presence in the community. The group has organised several youth takeovers this year with the goal of welcoming the community into our space to raise funds for our charity. We hosted one evening in partnership with a professional chef, a soup and sweet and a games night - the latter of which was organised entirely by one of our young people. While these events raised substantial funds for our organisation, more importantly, they facilitated the development of skills and confidence in our young volunteers.

Our P7 transition programme aims to welcome a new cohort of young people into our service by giving them a taster of what we do before they are eligible to become a member. This year we welcomed P7 classes from all primary schools in Elgin into The Warehouse where a total of 325 young people learned about our services and experience some of our activities. Following the visits we held dedicated P7 versions of our regular sessions to allow them to become comfortable with our space before integrating with our wider membership.

The Inkwell

The last year has seen consistent room hire usage but still is not yet at the level of pre-covid numbers. This is likely due to ease of online meetings and lower budgets impacting the ability to hire spaces and supply catering.

With hires of the community kitchen low, we are utilising the space to facilitate our catering service which has grown with a dedicated member of staff preparing food for clients alongside venue trainees. Our client base has grown too as we continue to offer catering both internally for Inkwell bookings and externally for private events.

Our Bread & Banter Project provided 16-25-year-olds with a welcoming social space as they make their transition into adulthood. During its first year we saw growth in attendee numbers with both attendees and their families expressing their appreciation for this much needed service. Attendees are creating social connections, taking ownership of their space and growing in confidence.

Café @ The Warehouse

Our café has seen some of the biggest development over the last year which have culminated in increased footfall.

We continued to serve good food for a great cause with our menu proving to be popular with customers both new and old. We have had to unfortunately increase our prices in the face of rising costs; however, we have endeavoured to maintain the affordability of our food.

Employability Programme

The EYDG Employability Programme has supported more young trainees in the past year, illustrating the real need for employability support and opportunities for those facing barriers to work. Our opportunities include placements in various industries such as hospitality, catering, venue roles, administration and social media.

Of the trainees we supported this year:

24% progressed into employment

36% entered further education or training

32% were referred to specialist support

4% are still on their placement with us

4% did not complete placement due to personal circumstances

There have been some changes to our delivery, we now offer an initial placement of 8 weeks long with the goal of extending it to 16 weeks. This gives our trainees enough time to settle into the workplace, start developing their skills and confidence and to assess whether the placement is the right place for them.

In addition, we have also refreshed our training, meaning those on placement have easier access to online training, financial advice modules and a CV builder. This year also brought a more structured Knife Skills for Cookery course held in-house.

Looking Forward

In the year ahead we will continue to place young people at the heart of everything we do. They will shape our services with their interests, values, needs and concerns - allowing us to deliver youth work that remains relevant to them. In doing this we are committed to ensuring our services remain free to all young people, eliminating the barrier of costs. We plan to introduce new small group work that will facilitate discussion about topical issues effecting young people with the goal of improving awareness and mental health through peer support.

From April 2025 we will be implementing a 10% increase on pricing across the board on room hire. We are also looking at creating 'packages' for room hire with catering and refreshment options as well as block booking.

We hope to continue to develop Café @ The Warehouse with the hopes of seeing further growth in our clientele and footfall.

Our goal is to achieve continued success with our Employability Programme which will go on to support those facing barriers to work thrive. As ever, we will develop the programme in response to the feedback and experiences of our trainees. We are excited to begin our partnership with Walkers Shortbread in the coming year which will allow us to extend the opportunities available to our trainees through our placements.

Thank You

As a charity we rely on the generosity of our funders and so our first thank you goes to those who have supported us this year with their donations. It is thanks to these organisations that we can continue to provide free, universal youth work and employability opportunities.

A further thanks must be given to our volunteers who lend their valuable time to us to support our work. Without their support we wouldn't be equipped to provide so many opportunities to our members.

We want to recognise the work that our young volunteers who have dedicated many hours of their time to our charity. For many, their time with us is coming to an end as they take their next steps in the world - a loss that will be felt across the organisation. However, this group of young people leave a lasting legacy and one that the next group of young volunteers will look up to and continue in the coming years.

Our staff have worked tirelessly over the year to ensure the continued delivery of all our services at a standard we have always been proud of. It is thanks to their passion for and dedication to their work that we can deliver services with heart.

Finally, and most importantly, we want to honour the young people that we have worked with this year. We continue to be inspired by their stories and the strides they take in developing into young adults who will be assets to their communities.

FINANCIAL REVIEW

The level of unrestricted funds held at the year-end includes fixed assets of £615,964 and liquid funds of £231,582. The Board regularly reviews the level of unrestricted and restricted funds are maintained at a level equivalent to between three and six month's expenditure. The Board has also designated £60,000 to cover planned expenditure associated with the improvement and upkeep of our building as well as future planned developments.

Restricted funds are funds which are used in accordance with the specific restrictions imposed by our funders and which have been raised by the Charity for a specific purpose. The level of restricted funding held at the year-end was £71,004. This represents funds received to cover specific expenditure in future years.

All significant and material expenditure is approved by the Board before being actioned and cash reserves are monitored by ongoing review of cash flow forecasts and quarterly management accounts.

Overall the Board is very pleased with overall results and appreciative of the staff for these latest accounts as the uncertain current economic climate continues to impact on the Charitable sector. However, that said, we are still optimistic about the future.

FUTURE PLANS

In the year ahead we will continue to place young people at the heart of everything we do. They will shape our services with their interests, values, needs and concerns - allowing us to deliver youth work that remains relevant to them. In doing this we are committed to ensuring our services remain free to all young people, eliminating the barrier of costs. We plan to introduce new small group work that will facilitate discussion about topical issues effecting young people with the goal of improving awareness and mental health through peer support.

From April 2025 we will be implementing a 10% increase on pricing across the board on room hire. We are also looking at creating 'packages' for room hire with catering and refreshment options as well as block booking.

We hope to continue to develop Café @ The Warehouse with the hopes of seeing further growth in our clientele and footfall.

Our goal is to achieve continued success with our Employability Programme which will go on to support those facing barriers to work thrive. As ever, we will develop the programme in response to the feedback and experiences of our trainees. We are excited to begin our partnership with Walkers Shortbread in the coming year which will allow us to extend the opportunities available to our trainees through our placements.

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

SC201393 (Scotland)

Registered Charity number

SC28216

Registered office

Elgin Youth Cafe

Francis Place

Elgin

Moray

IV30 1LQ

Trustees

Ms S M Chalmers

Ms K J Delaney

N D Grant

Ms A Lindsay

F J Andrews

C F Robertson

Independent Examiner

Alan Long FCA

The Long Partnership

4 North Guildry Street

Elgin

Moray

IV30 1JR

Approved by order of the board of trustees on 18 September 2025 and signed on its behalf by:

Ms A Lindsay - Trustee

Independent examiner's report to the trustees of Elgin Youth Development Group ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

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.

Alan Long FCA

The Long Partnership

4 North Guildry Street

Elgin

Moray

IV30 1JR

18 September 2025

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

116,698

132,200

248,898

197,070

Other trading activities

2

132,268

-

132,268

115,142

Investment income

3

5,094

-

5,094

6,488

Other income

1,653

-

1,653

4,283

Total

255,713

132,200

387,913

322,983

EXPENDITURE ON

Charitable activities

Charitable activities

276,941

193,468

470,409

426,043

NET INCOME/(EXPENDITURE)

(21,228

)

(61,268

)

(82,496

)

(103,060

)

Transfers between funds

12

5,272

(5,272

)

-

-

Net movement in funds

(15,956

)

(66,540

)

(82,496

)

(103,060

)

RECONCILIATION OF FUNDS

Total funds brought forward

863,502

137,544

1,001,046

1,104,106

TOTAL FUNDS CARRIED FORWARD

847,546

71,004

918,550

1,001,046

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

8

615,964

-

615,964

630,387

CURRENT ASSETS

Stocks

9

1,588

-

1,588

995

Debtors

10

35,986

6,300

42,286

50,821

Cash at bank and in hand

205,926

64,704

270,630

328,113

243,500

71,004

314,504

379,929

CREDITORS

Amounts falling due within one year

11

(11,918

)

-

(11,918

)

(9,270

)

NET CURRENT ASSETS

231,582

71,004

302,586

370,659

TOTAL ASSETS LESS CURRENT LIABILITIES

847,546

71,004

918,550

1,001,046

NET ASSETS

847,546

71,004

918,550

1,001,046

FUNDS

12

Unrestricted funds

847,546

863,502

Restricted funds

71,004

137,544

TOTAL FUNDS

918,550

1,001,046

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 18 September 2025 and were signed on its behalf by:

A Lindsay - 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.

Freehold property

-

2.5% on cost

Plant and machinery

-

25% on cost

Computer equipment

-

50% on cost

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

31.3.25

31.3.24

£

£

Inkwell and related income

62,635

58,968

Bar and kitchen income

69,633

56,174

132,268

115,142

3.	INVESTMENT INCOME

31.3.25

31.3.24

£

£

Deposit account interest

5,094

6,488

4.	NET INCOME/(EXPENDITURE)

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

31.3.25

31.3.24

£

£

Depreciation - owned assets

30,656

30,329

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

6.	STAFF COSTS

The average monthly number of employees during the year was as follows:

31.3.25

31.3.24

Full time

16

14

Part time

6

8

22

22

No employees received emoluments in excess of £60,000.

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

86,503

110,567

197,070

Other trading activities

115,142

-

115,142

Investment income

6,488

-

6,488

Other income

4,283

-

4,283

Total

212,416

110,567

322,983

EXPENDITURE ON

Charitable activities

Charitable activities

266,336

159,707

426,043

NET INCOME/(EXPENDITURE)

(53,920

)

(49,140

)

(103,060

)

Transfers between funds

2,515

(2,515

)

-

Net movement in funds

(51,405

)

(51,655

)

(103,060

)

RECONCILIATION OF FUNDS

Total funds brought forward

914,907

189,199

1,104,106

TOTAL FUNDS CARRIED FORWARD

863,502

137,544

1,001,046

8.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 April 2024

752,952

80,250

26,622

859,824

Additions

5,188

10,183

862

16,233

At 31 March 2025

758,140

90,433

27,484

876,057

DEPRECIATION

At 1 April 2024

142,892

63,787

22,758

229,437

Charge for year

18,981

7,705

3,970

30,656

At 31 March 2025

161,873

71,492

26,728

260,093

NET BOOK VALUE

At 31 March 2025

596,267

18,941

756

615,964

At 31 March 2024

610,060

16,463

3,864

630,387

9.

STOCKS

31.3.25

31.3.24

£

£

Stocks

1,588

995

10.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

13,856

8,735

Other debtors

26,300

20,000

Prepayments

2,130

2,086

42,286

30,821

Amounts falling due after more than one year:

Other debtors

-

20,000

Aggregate amounts

42,286

50,821

11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

3,732

1,279

Social security and other taxes

4,674

4,505

Other creditors

1,412

1,243

Accrued expenses

2,100

2,243

11,918

9,270

12.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.4.24

in funds

funds

31.3.25

£

£

£

£

Unrestricted funds

General fund

173,115

(21,228

)

79,696

231,583

Designated Fund

690,387

-

(74,424

)

615,963

863,502

(21,228

)

5,272

847,546

Restricted funds

Youth Team Activities

12,000

(8,546

)

-

3,454

Youth Work Funding

48,590

(26,917

)

-

21,673

Employability Project

76,082

(30,205

)

-

45,877

Property improvements

872

4,400

(5,272

)

-

137,544

(61,268

)

(5,272

)

71,004

TOTAL FUNDS

1,001,046

(82,496

)

-

918,550

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

255,713

(276,941

)

(21,228

)

Restricted funds

Youth Team Activities

13,925

(22,471

)

(8,546

)

Youth Work Funding

82,375

(109,292

)

(26,917

)

Employability Project

31,500

(61,705

)

(30,205

)

Property improvements

4,400

-

4,400

132,200

(193,468

)

(61,268

)

TOTAL FUNDS

387,913

(470,409

)

(82,496

)

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1.4.23

in funds

funds

31.3.24

£

£

£

£

Unrestricted funds

General fund

914,907

(53,920

)

(6,958

)

854,029

Designated Fund

-

-

9,473

9,473

914,907

(53,920

)

2,515

863,502

Restricted funds

Youth Team Activities

11,908

92

-

12,000

Youth Work Funding

167,684

(119,094

)

-

48,590

Rank Foundation Support

8,728

(3,728

)

(5,000

)

-

Employability Project

879

35,203

40,000

76,082

Property improvements

-

38,387

(37,515

)

872

189,199

(49,140

)

(2,515

)

137,544

TOTAL FUNDS

1,104,106

(103,060

)

-

1,001,046

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

212,416

(266,336

)

(53,920

)

Restricted funds

Youth Team Activities

23,174

(23,082

)

92

Youth Work Funding

1,747

(120,841

)

(119,094

)

Rank Foundation Support

-

(3,728

)

(3,728

)

Employability Project

37,400

(2,197

)

35,203

Property improvements

48,246

(9,859

)

38,387

110,567

(159,707

)

(49,140

)

TOTAL FUNDS

322,983

(426,043

)

(103,060

)

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

Net

Transfers

movement

between

At

At 1.4.23

in funds

funds

31.3.25

£

£

£

£

Unrestricted funds

General fund

914,907

(75,148

)

72,738

912,497

Designated Fund

-

-

(64,951

)

(64,951

)

914,907

(75,148

)

7,787

847,546

Restricted funds

Youth Team Activities

11,908

(8,454

)

-

3,454

Youth Work Funding

167,684

(146,011

)

-

21,673

Rank Foundation Support

8,728

(3,728

)

(5,000

)

-

Employability Project

879

4,998

40,000

45,877

Property improvements

-

42,787

(42,787

)

-

189,199

(110,408

)

(7,787

)

71,004

TOTAL FUNDS

1,104,106

(185,556

)

-

918,550