The trustees present their annual report and financial statements for the year ended 31 March 2026.
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 Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
Challenges Facing our Community and Organisation
Demand for our services remain, with high attendance across our open provision and increased sources of referrals to our targeted support services. Young people continue to experience poor mental health and disengagement from school, as waiting lists for statutory support are significant.
We continue to support families, not only emotionally, but also in practical ways such as linking them to specialist support, distributing food vouchers, or giving them access to our small foodbank. Again, we have worked hard to secure funding this year, but competition remains high.
Our Board and management team continue to respond to these challenges by building relationships with corporate supporters and prioritising flexible, multi-year grants.
Objects of the Charity, Principal Activities and Organisation of our Work
The charity's principal activity is to support children and young people aged 5 to 18 living in North Edinburgh through a range of youth work services that promote wellbeing, inclusion, personal development and positive life opportunities. PYCP provides a safe and supportive environment where children and young people can build confidence, develop skills, form positive relationships and explore new experiences. Through long-term trusted relationships, the project encourages children and young people to reach their potential and play an active role in their communities.
The Project's objectives and principal activities are to:
-Promote the social, emotional and physical wellbeing of children and young people as they move through childhood and adolescence.
-Support children, young people and families to access the opportunities, resources and services they need to achieve positive outcomes.
-Foster inclusion, participation and youth voice, ensuring children and young people are listened to and involved in shaping services and activities.
The strategies employed to assist the charity in meeting these objectives include:
Delivering a range of universal and targeted youth work programmes, including group work, clubs, holiday activities, residential experiences and individual support.
Working closely with local primary and secondary schools to provide both preventative and responsive support to children and young people.
Providing opportunities for young people to develop confidence, leadership skills and progression pathways through volunteering and participation.
Working in partnership with families, schools, statutory services and other community organisations to ensure children and young people receive coordinated support that meets their individual needs.
School Holiday Provision
We delivered 39 different summer holiday activities in 2025 as well as daily activities in February, Easter and October breaks. This including Fun Clubs and Drop Ins in our centre and trips further afield to places such as Port Edgar to do watersports, East Links Family Park, Blair Drummond Safari Park and Edinburgh Zoo. We also took young people on residential trips including being part of the Youth Work Games hosted by our friends at Muirhouse Youth Development Group. We also took a group of children again to Ardvullin, a large holiday home near Fort William through our partner, Hopscotch Children's Charity. This was a fantastic opportunity for children where they made lasting, happy memories.
Targeted Support
Our Targeted Support service continued to provide tailored 1:1 and small-group support for children and young people experiencing difficulties relating to emotional wellbeing, confidence, family relationships, school engagement and social isolation. Throughout the year we delivered over 1,500 support sessions, working with young people referred by schools, social work services, health professionals and families themselves. We worked with young people from Broughton and Craigroyston High Schools, alongside Craigroyston, Forthview, Ferryhill, Granton, Pirniehall and Rowanfield Primary Schools. Our support helped young people identify and overcome barriers that affected their wellbeing and ability to thrive. Common outcomes were increased engagement in learning, improved family relationships, increased confidence, reduced social isolation, stronger peer relationships and reductions in risk-taking and anti-social behaviour. We also supported young people to access assessments and diagnoses where appropriate, helping families navigate complex support systems and ensuring young people received the support they needed.
Through the BWell Together partnership with other local agencies we continued to support young people age 12+ with their wellbeing both on a 1:1 basis and in small groups. We also delivered a year-round group work programme at Craigroyston High School supporting young people to build positive communication skills. The impact of this work has been significant. Eighty-eight per cent of young people receiving 1:1 support reported reduced levels of distress, while sixty-four percent reported feeling more engaged in school following support. Stronger partnerships with local schools also led to more timely referrals and earlier intervention, enabling support to be provided before issues reached crisis point.
Family support also continued to grow during the year. Sixty per cent of families accessing support reported improved family relationships and greater stability at home. Our Breakfast and Blether group ran throughout the year providing an informal and welcoming environment where parents could access support, reduce isolation and build supportive connections with others. We also expanded our Habits of Happiness programme enabling more parents, children and staff to develop practical tools to support positive mental wellbeing.
Volunteering Opportunities and Progression Routes for Young People
We continued to provide opportunities for young people to develop leadership, employability and life skills through volunteering, training and progression opportunities. During the year we supported 35 young people towards positive destinations, including employment, further education, training and volunteering. This included four trainee youth workers on placement and 16 volunteers who contributed through our Youth Committee and Teen Boutique programme.
Our Youth Committee continued to grow and now consists of 15 committed young people who play an active role in shaping our services and supporting community projects. Committee members helped raise over £2,200 through a sponsored walk, supported every Teen Boutique pop-up shop and took part in community clean-up activities. Through these experiences, young people developed leadership, communication, planning and teamwork skills while making a positive contribution to their community.
Our employability support remained well used throughout the year and included CV writing, job-search support, college and apprenticeship applications, LinkedIn profile development, mock interviews, mentoring opportunities and applications for graduate roles. Participation in accredited awards increased during the year, including Saltire Awards and Youth Achievement Awards, providing formal recognition of skills, achievements and volunteering contributions.
Sustainability & Environment
We continued our commitment to sustainability through recycling initiatives, food redistribution partnerships and our Teen Boutique pop-up shops. These projects not only reduced waste but also provided affordable clothing, free food and volunteering opportunities for local people.
A major milestone this year was the installation of solar panels on our centre roof as part of our developing Five-Year Net Zero Plan. This investment will reduce our carbon footprint, lower energy costs and contribute to the long-term sustainability of our organisation while providing practical examples of environmental action for young people.
Partnership Work
We continued to work closely with a wide range of partners throughout the year. As active members of the North Edinburgh Youth Work Consortium we collaborated with local youth organisations to share resources, strengthen practice and create additional opportunities for children and young people. We also remained involved in the local R2 network working with partners to tackle inequality and generate lasting positive change within the community. We have also been involved with other local statutory and voluntary organisations as part of the Neighbourhood Preventative Partnership coming together to undertake projects to improve community spaces.
We benefited from the support of a wide range of businesses, charities, funders and community organisations whose contributions of funding, expertise, volunteer time and practical assistance enabled us to sustain and develop our services.
Principal Funding Sources
Our principal funding was provided by The City of Edinburgh Council, whose Connected Communities grant supported the staff costs for our youth and children’s team, as well as an Intensive Support post.
We also received vital grant funding from a range of generous supporters, including The Sir Tom Farmer, The Robertson Trust, Walter Scott Trust, Children in Need, The Community Mental Health Fund, Garfield Weston Foundation, The RS Macdonald Charitable Trust, Baillie Gifford, Forte Charitable Foundation. These grants made a significant contribution enabling us to deliver all our essential services and partially cover our core running costs.
Looking Ahead
We are seeing strong demand for our services with busy clubs and a wider range of referral routes into our targeted provision than ever before. We are excited about what the next year will bring with a new Strategic Plan about to launch, following consultation over several months with young people, parents, staff and our board. Key priorities include development of parent peer-to-peer support and parent vounteering opportunities, expanding our family support service and extending our universal youth work programme by later and weekend opening. We were successful in securing Phase 7 funding from CashBack for Communities to do this so we will be launching this new programme in the coming months.
Transactions and Financial Position
The net surplus before other recognised gains and losses on ongoing activities for the year ended 31 March 2026 was £5,628 (2025: net expenditure £70,377).
Reserves Policy
The Board continued to operate and develop Pilton Youth & Children’s Project strategy on the basis that the majority of our funds are operational and are required to be spent in the short term. However, the pandemic and subsequent changes to economic conditions highlighted the need for organisations across the third sector to consider their long-term sustainability.
On that basis, the priority of the Trustees is to ensure that there are sufficient funds in reserve to allow the continuous operation of the charity in the event of loss of funding to meet its short term cash flow requirements and match their risk management policy. To that effect, Pilton Youth & Children’s Project is able to operate and continue to deliver its critical services for a 6-month period even where it received no funding at all in that period which equates to £89,165. The free reserves held as at 31 March 2026 are £118,692 and therefore this is considered adequate for this purpose.
Risk Statement
The Management Committee has conducted a review of the major risks to which the charity is exposed. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Significant external risks to funding have led to the development of a business plan that will allow for the diversification of funding and activities. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure the Health and Safety of staff, volunteers, children and young people and visitors to the project.
Following an uncertain time regarding our funding from City of Edinburgh Council, we diversified our income sources and continued to be successful in fundraising from a range of Trusts and Foundations. We also continued to develop relationships with corporate partners, especially important in generating unrestricted funds and “in kind” support.
The directors who served during the year and up to the date of signature of the financial statements were:
Mark Wilson
Jacqueline Edwards
Morag Macpherson (resigned 04/08/2026)
Iain Batho
Allison Bertsch
Christopher Deegan
Lucy Frazer
Stephanie Gray (resigned 20/01/2026)
Angela Jackson-Barnes
Amy Hutchison (appointed 27/01/2026)
Secretary
Deborah McMillan
Key Management
Deborah McMillan - Business Manager
Lesley Ross - Project Manager
Laura McLaren - Project Manager
Bankers
The Royal Bank of Scotland plc
142 - 144 Princes Street
Edinburgh, EH2 4EQ
Registered Office
The Greenhouse
33 West Pilton Brae
Edinburgh, EH4 4BH
Auditor
Thomson Cooper Accountants
3 Castle Court
Carnegie Campus
Dunfermline, KY11 8PB
Company Number SC207455
Charity Number SC003353
None of the directors has any beneficial interest in the company. All of the directors are members of the company and guarantee to contribute £1 in the event of winding up.
Recruitment and Appointment of the Board of Directors
The Directors of the Company are also charity Trustees for the purposes of charity law and under the Company’s Articles are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of one year after which they must be re-elected at the next Annual General Meeting.
Organisational structure
Pilton Youth & Children's Project has a Management Committee of up to 15 members who meet regularly and are responsible for the strategic direction and policies of the charity. At present, the Committee has 8 members who are local residents or from a variety of professional backgrounds relevant to the work of the charity. The board meets 4 times a year (every 12 weeks) as well as additional sub-group meetings to focus on themes such as fundraising and strategic development. Our Board meetings are focused on a set template, including matters arising, Project Manager’s report (reporting on the service, strategic aspects, human resources and a fundraising update) and then a finance report from our Business Manager including updated management accounts and cash flow forecast for the next 12 months. Our management team provide monthly updates to the Chairperson and liaise with the Board on any ad-hoc issues and concerns.
Directors Induction and Training
Many of the Directors are familiar with the work of the charity, having had involvement either personally or professionally prior to joining the Board of Directors. New Directors are encouraged to meet with the management team to familiarise themselves with the charity and the context within which it works. Additionally at every Board meeting a member of the staff team will make a presentation on a piece of their work and answer questions.
There is an expectation the Directors attend our Open Days and visit our groups and clubs throughout the year. All new Directors are given our Memorandum and Articles of Association and our latest financial statements. Directors are invited to attend our review of service and in-service training. Feedback from new Directors suggests that they get all relevant information and that the charity is welcoming.
The trustees, who are also the directors of Pilton Youth & Children's Project for the purpose of company law, are responsible for preparing the Trustee's 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; 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 Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In accordance with the company's articles, a resolution proposing that Thomson Cooper be reappointed as auditor of the company will be put at a General Meeting.
The trustee's report was approved by the Board of Trustees.
Opinion
We have audited the financial statements of Pilton Youth & Children's Project (the ‘charity’) for the year ended 31 March 2026 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the trustee's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the trustee's report; or
proper accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
As explained more fully in the statement of trustee's responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
We considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: existence and timing of recognition of income, posting of unusual journals along with complex transactions and non-compliance with laws and regulations. We discussed these risks with management, designed audit procedures to test the timing and existence of revenue and tested a sample of journals to confirm they were appropriate. In addition, we reviewed areas of judgement for indicators of management bias to address these risks.
We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience through discussion with the officers and other management (as required by the auditing standards.
We reviewed the laws and regulations in areas that directly affect the financial statements including applicable charity and company law and considered the extent of compliance with those laws and regulations as part of our procedures on the related financial statement items.
With the exception of any known or possible non-compliance with relevant and significant laws and regulations, and as required by the auditing standards, our work in respect of these was limited to enquiry of the officers and management of the charity.
We communicated identified laws and regulations and potential fraud risks throughout our team and remained alert to any indications of non-compliance or fraud throughout the audit. However the primary responsibility for the prevention and detection of fraud rests with the trustees.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.
These inherent limitations are particularly significant in the case of misstatement resulting from fraud as this may involve sophisticated schemes designed to avoid detection, including deliberate failure to record transactions, collusion or the provision of intentional misrepresentations.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charity’s trustees, as a body, in accordance with Section 44(1) (c) of the Charities and Trustees Investment (Scotland) Act and regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Thomson Cooper is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
Investments
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Investments
Pilton Youth & Children's Project is a private company limited by guarantee incorporated in Scotland. The registered office is The Greenhouse, 33 West Pilton Brae, Edinburgh, EH44BH.
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) 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)" (effective 1 January 2019).
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 a period of no less than 12 months. 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.
Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
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.
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.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Expenditure of more than £750 on motor vehicles, equipment and fixtures, computers and fixtures and fittings is capitalised in the balance sheet and depreciated.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Grants
Total
Total
Room Hire and Minibus Hire
Investments
Total
Total
Travel Costs
Food, Activities and Crafts for Clubs
Volunteer Expenses
Residential Costs
Minibus Costs
Crisis Clothing, Food, Etc
Usage
Premises
Usage
Legal and Professional
Usage
Other Admin Costs
Usage
Rent, Water and Utilities
Usage
Repairs and Renewals
Usage
Cleaning, Waste and Gardening
Usage
Staff and Board Expenses
Usage
IT Software and Subscriptions
Usage
Office Costs
Usage
Bank Charges
Usage
Premises
Usage
Legal and Professional
Usage
Other Admin Costs
Usage
Rent, Water and Utilities
Usage
Repairs and Renewals
Usage
Cleaning, Waste and Gardening
Usage
Staff and Board Expenses
Usage
IT Software and Subscriptions
Usage
Office Costs
Usage
Bank Charges
The average monthly number of employees during the year was:
The key management personnel of the charity comprise of the Business Manager and two Project Managers. The total amount of employee benefits received by key management personnel is £136,793 (2025 - £135,489).
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
An actuarial pension deficit was settled in the year ended 31 March 2017 and is due to be repaid in 2031-2032 financial year.
Deferred income is included in the financial statements as follows:
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 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.
Baillie Gifford - funding to cover the cost of a children's worker
Cash for Kids (General Funding) - funding for Holiday programme and general activities
Garfield Weston Foundation - towards core running costs.
CEC- grants under £10,000 - funding for holiday grants and community grant for soft play
Children in Need - funding to cover the cost of two part time Project Managers salaries
Community Mental Health Fund - funding for the Youth Wellbeing Worker salary
KPE4 - funding for the Volunteer Development Worker
Hugh Fraser Foundation - towards core running costs.
The RS MacDonald Charitable Trust - funding for the Intensive Support Worker salary
LAYC General - towards centre costs
Walter Scott and Partners Limited - funding for youth and children's work.
Fort Community Wing wound down their charity status and chose PYCP as one of the charities they wanted to donate their remaining funds to. It is to be used directly to support our service users.
CEC Connected Communities Third Party Grant - Youth and children staff costs and one Intensive support post
Crisis Support - Help for families buying food and clothing for their children
Morrison Foundation - To revamp our Soft Play room of old furniture and fittings.
STV Appeal - Towards food, warm clothes, activities, social and emotional support and employability.
The Merchant Bank - towards core running costs.
Hymans Robertson Foundation - to provide employability support
CEC Third Sector Resilience Fund - to cover shortfalls in core costs
Forte Charitable Foundation - to support core costs, mainly towards intensive support
Lagan Aviation - coving 50% of the cost of the Solar Panel additions
Places for People - to support centre costs and youth work
Vardy Foundation - to provide intensive support and family work
These are designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
Redundancy Payments - funds set aside specifically to cover the costs associated with potential redundancies. These funds are crucial for ensuring PYCP’s financial stability and sustainability during periods of organisational change or financial uncertainty. It helps us to meet our legal and contractual obligations to employees in the event of redundancies. By maintaining designated reserves for redundancy payments, we can navigate periods of change with greater confidence and continue to fulfil our mission without compromising our financial health. We regularly review the adequacy of the reserves to ensure they remain sufficient to cover the costs.
Capital Reserve - To ensure the long-term sustainability and functionality of our facilities, we have established designated reserves specifically for capital expenditures on our building. This reserve has been established equal to the value of funds tied up in tangible fixed assets. These reserves are essential for funding significant repairs, upgrades, and improvements that are necessary to maintain and enhance our building.
Decarbonisation of Building - We are committed to environmental sustainability and reducing our carbon footprint by setting aside designated reserves for decarbonising our building. These funds are crucial for making our facilities more energy-efficient and environmentally friendly. Our reserves ensure we have the financial resources to implement decarbonisation initiatives, reducing carbon emissions and enhancing energy efficiency. This proactive planning demonstrates our commitment to sustainability and garners support from stakeholders and the community. We have assessed our building’s energy usage to identify improvement areas, aiming to reduce both carbon emissions and energy bills. Our plan includes projects like installing solar panels, upgrading insulation, and switching to energy-efficient lighting and heating systems. We have allocated sufficient funds based on detailed cost estimates and will regularly review and adjust the reserves to reflect changes in project scope, costs, and financial circumstances.
These are unrestricted funds which are material to the charity's activities.
Incoming resources
Resources expended
Transfers
Incoming resources
Resources expended
Transfers
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases for office equipment, which fall due as follows:
During the year, the charity paid £250 (2025: £250) to Trusteeconnect Ltd, a company in which Mark Wilson is a Director. There were no outstanding balances due to or from Trusteeconnect Ltd at the year end. (2025 - none).
The charity had no debt during the year.