The trustees present their annual report and financial statements for the year ended 31 December 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 governing document, (the Memorandum and 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)” (as amended for accounting periods commencing from 1 January 2016)
The charity's objects are to act as a resource for children and young people, their parents and carers living in the Melksham area by providing advice and assistance, organising programmes of physical, educational and other activities as a means of;
Advancing in life and helping young children and young people by developing their skill, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals;
Advancing education; and
Providing recreational and leisure time activities in the interest of social welfare designed to improve their conditions of life.
The main activities undertaken during the year to further the charity's purpose for the public benefit are;
4Youth (South West) has continued to deliver a range of activities for children, young people and their families including:
Dedicated SEND weekly youth club
Weekly youth clubs in Melksham and Atworth for children in Years 5, 6 and 7
Weekly youth club in Melksham for young people in Years 7, 8 & 9
Weekly youth clubs for in Melksham and Atworth young people aged 13+
Peer Leader Training and Support
Early Help and Counselling though our TeenTalk counselling service in Melksham, Chippenham and Westbury.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
The contribution of volunteers during the year.
The lifeblood of the charity is the amazing team of volunteers and paid staff who constantly go above and beyond to help us deliver the best services possible for the young people in our community.
We maintain a strong safeguarding ethos, with all volunteers working with young people and staff having to complete a DBS check prior to working unsupervised with young people and a requirement that all staff complete the basic safeguarding training within 2 weeks of starting work. We also require all staff to complete a First Aid at Work course, a basic Food Hygiene course, County Lines Drugs awareness and data protection training. Both courses are also available for any volunteer workers to undertake.
Like many organisations working with young people we have seen a continued challenge with engaging teenaged young people in a formal centre setting. However out detached youth work has continued to develop and expand with services now being delivered in Melksham, Devizes and Westbury. Our centre-based work continues in Melksham and Atworth.
Juniors clubs continue to thrive, but the numbers of older young people does demonstrate that we need to rethink how our centre based clubs are run.
The table below show the number of young people who attended our centre-based activities and the total number of attendances across all sessions.
| Atworth | Melksham |
Juniors Clubs (ages 9-11) | 25 (390) | 273 (2533) |
Seniors Clubs (Ages 11-18) | 9 (85) | 24 (176) |
No Limits SEND Club (ages 13-25) | 25 (389) | - |
The table below show the number of young people where there was a “meaningful” interaction between them and our youth workers on detached youth work.
Location | Number |
Melksham | 104 |
Devizes | 356 |
Westbury | 176 |
Our Early Help and Support service continued to develop during the year with increased demand for counselling support for young people. In 2024 we had 339 young people referred into our service compared with 269 in 2022 and 367 in 2023.
We measure the effectiveness of our TeenTalk service by using the respected YP-CORE outcome measures. Although a clinically validated cutoff has yet to be determined for the YP‐ CORE, a score of 11 or above on the CORE‐10 indicates clinically significant distress(https://onlinelibrary.wiley.com/doi/full/10.1002/mpr.15000
Over 64% felt less unhappy, over 70% reported a decrease in feeling that their problems were “too much for me” and over 40% reported a decrease in thoughts of “hurting myself”.
Each young person accepted on the scheme normally receives six weekly sessions, with possibility of a limited extension of the service if required. Some of the feedback received from past service users include:
Helped me deal with my anxiety - Helped me grow in confidence with feeling emotions - Helped me learn about psychological aspects to my anxiety
Amazing service it’s helped me open up my feelings. They don’t judge me.
Given me a space to be open and honest. I can see dramatic changes in myself and the way I process events and respond to things. I feel so much lighter in myself and a dramatic decrease in suicidal thoughts.
I have felt more safe talking about my problems, and I feel like my feelings are valid
It has allowed me to talk to someone who had an unbiased opinion. Helped me with dealing with bad thoughts. Opening up to others as I may not have done before.
It has made me feel everyone isn't against me and helped me in ways I thought I couldn't be helped. The counsellor listens to me and says helpful things.
It is helpful and very good for showing you how to control your anger. I've enjoyed it because the sessions are private, and I can talk about anything I want.
It’s helped me to recognise and find myself and unlock my true potential. It’s helped me realise that I matter.
To think more positively and understand that not everything is my fault. To understand and know what to do in certain situations.
In our service evaluations undertaken on completion of a course of therapy, 95% of those who have used the service say they feel more listened to and understood following a course of therapy. 82% say they feel more confident and 87% say they are more positive about themselves.
Fundraising
Traditionally the Charity has relied on grant funding from trusts and organisations with occasional windfall donations from individuals. We have also seized opportunities such as the token schemes offered by high street supermarkets and holding fundraising events.
The Charity is implemented the fundraising strategy it adopted in 2023 that not only increases the focus on carefully targeted applications to appropriate trusts and organisations for funding but also a more targeted scheme of attracting regular donations from a wider set of individuals, taking full advantage of the opportunities offered to increase these donations through Gift Aid.
A successful application for National Lottery Funding will add up to £50,000 per year for five years, with the first installment received in April 2023.
The Charity utilizes a GDPR compliant system of storing information about any donors and does not employ any individuals to target individual donors or undertake street collections. No complaints have been received by the Charity relating to its fundraising activities.
The charity had net loss in the year of £1,572 (2023 net loss £22,493).
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity 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.
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year by maintaining a specific designated fund for this purpose.
As at 31 December 2024 free reserves were negative £44,662 (2023: £36,062)
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.
Plans for future
The last year has seen considerable growth for the Charity as we have adapted to meet the increasing needs of Children and Young People in the community. With medium and long-term needs of the charity now being much clearer, the Trustees have agreed that the following key projects will be the focus of our work for 2023-2026.
Continued provision of positive activities for children and young people through our collection of youth clubs and school holiday activities.
Support the mental well-being of young people through the provision of our Early Help and Support service, specifically the provision of counselling support.
Reach out into the community and schools through Street-based youthwork to provide support and guidance.
To grow our Street-based youthwork to reach a wider range of young people across different communities within the County
The Trustees are aware that the charity has been operating at a loss and have introduced the new Fundraising Strategy to ensure that the increased service delivery that now takes place can be fully funded in future years. It was our intention to be in a break-even position by the end of 2024.
The charitable company was incorporated on 11 December 2011 and is governed under is Memorandum and Articles of Association. Charitable status was granted on 23 May 2012.
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:
The charity is governed by a board of trustees who also act as Directors of the limited company. These trustees have a wide range of responsibilities, some of which are set out in the Companies Act 2006, but are mainly responsible for setting the strategic vision for the charity and deciding on major purchasing decisions or commitments.
The trustees are empowered to appoint other trustees, subject to a minimum of five but no maximum, as the charity may require for its efficient running. Formal trustee training is provided on an ad hoc basis.
The board meets at least four times a year to receive reports from the Chair and Charity Director on the running of the charitable activities and discuss future plans.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of 4Youth (South West) 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.
I report to the trustees on my examination of the financial statements of 4Youth (South West) (the charity) for the year ended 31 December 2024.
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, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
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 that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements 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 financial statements 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 financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
4Youth (South West) is a private company limited by guarantee incorporated in England and Wales. The registered office is The Canberra Centre, 56a Spa Road, Melksham, Wiltshire, SN12 7NY, United Kingdom.
The financial statements have been prepared in accordance 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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
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 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.
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.
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 satisfied under headings that aggregate all cost related to the category.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Assets are only capitalised if their value is more than £100.
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.
The leasehold asset relates to the property that the charity occupies under a long lease, to use for charitable purposes. The land and buildings are owned by Wiltshire Council but the building is occupied, improved, extended and repaired by the charity. Therefore the building meets the definition of an asset under FRS102 'substance over form' concept and the land are buildings are included on the balance sheet of the charity as a long leasehold on this basis.
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.
Included in other grants, restricted funds are the following;
| 2024 £ | 2023 £ |
Devizes Town Council | 15,818 | 8,333 |
The Albert Hunt Trust | - | 2,000 |
Jack Lane Charitable Trust | - | 1,000 |
Wiltshire Council- Area Board- Melksham | - | 20,000 |
All Saints Church | 6,699 | 7,557 |
Atworth Parish Council | 500 |
|
Tesco grant | 1,125 |
|
| 24,142 | 38,890 |
Charitable Income
Charitable Income
Sale of goods
Provision of youth services
Provision of youth services
Counselling
Young peoples projects
Youth Awards
Tuck shop costs
Donations
Rent of office space including rates and heat
Premises repairs, renewals, maintenance and cleaning
Telephone, fax and internet
Printing, postage and stationery
Software licences and equipment expenses
Advertising, marketing and recruitment
Liability and contents insurance
Sundry expenses
Bank charges
Training and welfare- Staff
Governance costs includes payments to the independent examiner of £1,212 (2023- £1,170) for independent examination and accountancy fees.
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The key management personal consists of the trustees, charity director and the youth work manager. The youth work manager position and the charity director postion was filled for part of the year and the total remuneration was £5,930. The youth work manager position is vacant at the end of the year.
Jon Hubbard is the sole director of Yourwebsolution limited. Yourwebsolution Limited charged the charity £nil (2023; £1,222) during the year for maintenance of the website for Westbury Youth Awards and IT infrastructure.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The designated funds have been set aside out of unrestricted funds by the trustees for specific purposes.
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.
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.
The key management personal consists of the trustees, charity director and the youth work manager. The youth work manager position and the charity director postion was filled for part of the year and the total remuneration was £5,930. The youth work manager position is vacant at the end of the year.
Jon Hubbard is the sole director of Yourwebsolution limited. Yourwebsolution Limited charged the charity £nil (2023; £1,222) during the year for maintenance of the website for Westbury Youth Awards and IT infrastructure.