Another incredibly busy, rewarding and, at times, challenging year has passed at yipworld, and as we reflect on our achievements during 2025–2026, we are reminded once again of the extraordinary value of community-based youth work and the difference that meaningful relationships can make to people's lives.
Since our establishment in 2000, yipworld has continued to evolve in response to the changing needs of the communities we serve. What began as a vision to create opportunities for young people has grown into an organisation providing a broad range of youth work, employability, mentoring and whole-family support services, all underpinned by our commitment to helping people feel valued, included and empowered to achieve their potential.
On behalf of yipworld Board of Directors
Simon Leitch – Chairperson - yipworld
As I reflect on another year at yipworld, I am immensely proud of what has been achieved through the collective commitment of our staff, volunteers, Board of Directors, funders, partners and the wider community.
Every programme described in this report represents more than an activity or a funding agreement. Behind each one are individuals and families whose lives are shaped by the opportunities, encouragement and support they receive.
There are children who have found friendship and belonging, young people who have discovered confidence in their abilities, parents who have received support during difficult times, and volunteers who have realised the difference they can make to their community.
Not every achievement can be captured in a photograph or measured through statistics, but every positive interaction contributes to the wider impact of our work.
To our funders and supporters, thank you for believing in our vision and enabling us to continue providing opportunities that make a meaningful difference.
To our Board of Directors, thank you for your guidance, encouragement and commitment to ensuring that yipworld continues to develop as a strong and sustainable organisation.
To our staff and volunteers, thank you for the energy, compassion and dedication you bring to your work.
And, most importantly, to the children, young people and families who place their trust in us, thank you for allowing us to be part of your journey.
As we look towards the future, we remain as committed as ever to creating opportunities, strengthening communities and ensuring that yipworld continues to be a place where everyone is welcomed, valued and encouraged to thrive.
Janice Hendry
Chief Executive, yipworld
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) 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).
The charity's objects are to provide activities that contribute to the personal, social, emotional and educational development of young people including information on digital technology, recreational activities, positive health and wellbeing including emotional health and assistance to seek employment through funding activities and grants.
Celebrating 25 Years of yipworld
The year 2025 marked a particularly special milestone for yipworld as we celebrated 25 years since opening our doors in 2000. What began as a vision to create opportunities for children and young people has grown into an organisation deeply rooted in the heart of our community, touching the lives of generations of young people and families.
To commemorate this remarkable occasion, we enjoyed a wonderful evening surrounded by friends, supporters and those who have shared in our journey. It was an opportunity to reflect on the achievements of the past 25 years, celebrate the relationships and partnerships that have helped shape yipworld, and acknowledge the many individuals whose commitment, generosity and belief in our work have contributed to our success.
Most importantly, the evening reminded us that yipworld has always been about people. From the young people who first walked through our doors in 2000 to the children and families we support today, our purpose remains unchanged: to create opportunities, nurture potential and help individuals and communities thrive.
As we celebrated our past, we also looked towards our future with the same passion, determination and belief in young people that inspired yipworld's beginnings 25 years ago.
Our values of Caring, Honesty, Unity and Passion remain central to everything we do. They are reflected not only in the activities we deliver, but also in the way we welcome people into our organisation, build relationships, respond to challenges and work alongside our partners.
This year has reinforced the importance of having a trusted, accessible organisation at the heart of the community. We continue to see families facing financial pressures, young people experiencing barriers to education and employment, and increasing demands for safe, affordable opportunities that support positive health and wellbeing. At the same time, we see tremendous resilience, creativity and determination among the children, young people and families who engage with us.
Our role is not simply to provide a service. It is to recognise potential, create opportunities and ensure that people have the support and encouragement they need to take their next steps, whatever those steps may be.
Throughout this report, we celebrate our achievements, acknowledge the challenges we continue to face and recognise the contributions of the many individuals and organisations who make our work possible.
Above all, we celebrate the people at the heart of yipworld.
1. Youth work at the heart of our organisation
Youth work remains the foundation upon which yipworld was built, and during the financial year 2025–2026 we continued to provide a welcoming, inclusive environment where children and young people could meet friends, develop new interests, build confidence and enjoy opportunities that might otherwise be unavailable to them.
At a time when digital entertainment, online gaming and social media compete for young people's attention, maintaining meaningful face-to-face engagement is both an opportunity and a challenge.
We recognise that digital technology is an important part of young people's lives. However, we also believe strongly in the value of shared experiences, positive relationships, physical activity and the simple enjoyment of spending time with friends.
Our youth work provision offers a place where young people can be themselves, express their views, discover their interests and develop the personal and social skills that will support them throughout their lives.
Importantly, our activities are not always about structured learning or achieving a formal qualification. Sometimes the greatest value lies in a conversation with a trusted youth worker, making a new friend or having somewhere safe to go where you feel that you belong.
2. Moving on Up – supporting the transition to secondary school
The transition from primary to secondary education is a significant milestone in a young person's life. For some, it is an exciting opportunity; for others, it can bring uncertainty, anxiety and concerns about friendships and fitting into a new environment.
Our Moving on Up programme supports children in Primary 6 and 7 as they prepare for this important stage.
By bringing young people together in a relaxed and welcoming environment, we create opportunities to form friendships, develop confidence and strengthen the social skills that will help them navigate secondary school.
The programme also enables our youth workers to develop relationships with young people before they enter their teenage years, providing continuity of support at a time when trusted adults outside the family can be particularly valuable.
3. Senior Drop-in – responding to changing needs
Engagement with older teenagers continues to present challenges, reflecting changes in how young people socialise and spend their leisure time.
Although attendance at our senior drop-in has been more limited than we would wish, a core group of young people continues to value the opportunity to meet friends, engage with staff and participate in alternative activities.
Rather than viewing this solely as a challenge, we recognise the importance of listening to young people, understanding their changing interests and adapting our approach to ensure that our provision remains relevant and attractive.
Maintaining relationships with this age group is particularly important, as these are often the years when young people are making decisions about education, employment, relationships and their future.
4. Elevate – a positive start to the weekend
Elevate has proved to be a popular and valued addition to our youth work provision.
With the local secondary school finishing at 12.30pm on Fridays, the programme offers young people somewhere safe and welcoming to attend between 1pm and 4pm, while also providing reassurance to working parents and carers.
Young people can enjoy food, refreshments and a choice of activities, or simply relax and spend time with friends and staff.
Traditional activities such as quizzes and games have proved popular, alongside the informal conversations that are such an important part of effective youth work.
These seemingly simple interactions provide opportunities for young people to share concerns, seek advice, build trust and strengthen their relationships with the adults who support them.
5. Friday Fun – investing in our youngest members
Friday Fun continues to demonstrate our commitment to providing opportunities for children, even where dedicated funding is not available.
We do not currently receive funding for children under the age of 11 years, therefore we view this provision as a yipworld financial and social investment in the long-term development of both the individual child and the organisation. By introducing children to yipworld at an early age, we establish positive relationships, build familiarity and create a sense of belonging that can continue throughout their teenage years and beyond.
Through play, creative activities and opportunities to socialise, children develop confidence, independence, communication skills and friendships within a safe and supportive environment.
We believe that every child deserves access to opportunities that encourage them to play, learn and thrive, regardless of their family's financial circumstances.
6. ‘Scunnered’ – making school holidays count
Our school holiday provision continues to be one of our most popular services, providing children and young people with opportunities to enjoy their holidays in a safe, active and inclusive environment.
Known affectionately as Scunnered, a familiar Scottish expression for being bored or fed up, the programme is designed to ensure that boredom is the last thing on anyone's mind!
Throughout the Easter, summer and October school holidays, children and young people have enjoyed a varied programme of arts and crafts, sports, recreation, cycling, digital activities, traditional games and outdoor play.
Sessions operating three days per week have provided families with access to structured activities during the school holidays, while giving children opportunities to build friendships, develop skills and enjoy experiences away from the classroom.
Our playpark continues to be a much-loved feature of the provision. With swings, a chute, sandpit and Wendy house, children can enjoy imaginative play, physical activity and opportunities to explore, experiment and develop their independence.
School holidays can place additional pressures on family finances, particularly where parents and carers are balancing employment, childcare and the increased cost of food and activities. Our provision responds to these pressures while ensuring that children can enjoy the same opportunities as their friends.
Scunnered is much more than a holiday activity programme. It is an opportunity to promote wellbeing, reduce isolation, support families and create positive childhood memories.
7. Larder League – young people supporting their community
One of the year's most innovative developments was the introduction of Larder League, an initiative that brought together affordable holiday activities, community food provision and youth volunteering.
During the summer, we introduced an alternative approach to contributions towards our Scunnered programme, inviting families to donate a minimum of £3 worth of non-perishable food in place of the usual payment.
To ensure donations reflected community needs and avoid an oversupply of particular items, parents and carers received weekly email communications identifying the products most needed.
These donations helped establish a small community larder, offering everyday essentials at affordable prices.
The initiative was built around a simple principle: our community supports yipworld, and yipworld supports its community.
Young volunteers from our Youth Connects programme played an important role in operating the larder, supported by a responsible member of staff.
Through this experience, they developed practical skills in customer service, stock management, financial transactions, organisation and communication, while gaining a greater understanding of the challenges faced by some local families.
The larder opened four days per week and offered products such as tinned foods, pasta and toiletries at accessible prices.
Its value extended far beyond the food on the shelves. It provided young volunteers with a real opportunity to take responsibility, contribute to their community and develop skills in a practical setting.
For families, it offered an affordable, welcoming way to access everyday essentials.
Larder League demonstrates how a relatively simple idea can deliver several positive outcomes at once, strengthening community connections, reducing financial pressures and empowering young people to make a meaningful contribution.
8. Our Future Now – creating pathways to positive destinations
Our long-standing relationship with Inspiring Scotland continues to be a significant part of yipworld's commitment to supporting young people who experience barriers to education, training and employment.
Beginning in 2009 through the 14:19 Fund and continuing through to Our Future Now, this investment has enabled us to provide sustained, individualised support for young people at important stages in their lives.
Our employability provision supports young people aged 14 to 24 who may have experienced difficulties within mainstream education, lack confidence in their abilities or face challenges in accessing employment and further learning.
We recognise that the journey towards employment is rarely straightforward.
For some young people, the first achievement may be attending an initial appointment, taking part in a group activity or having the confidence to speak to someone they have never met before.
These steps may appear small, but they can represent significant progress for an individual who has experienced social isolation, low self-esteem or repeated setbacks.
Our approach is therefore built around relationships, encouragement and recognising the individual strengths of each young person.
Alongside practical cultural learning, employability skills, we focus on communication, numeracy, literacy, teamwork, personal development and the confidence needed to take positive steps towards the future.
With reduced investment available during the year, partnership working and careful use of resources became increasingly important. Working with the Kings Foundation at Dumfries House has been an enormous added value with young people achieving their City and Guilds level one in employability.
We continued to seek opportunities to collaborate with other organisations, broaden the experiences available to participants and ensure that young people could access the specialist support and learning opportunities best suited to their needs.
Our ambition remains to help young people recognise their potential and develop the skills, confidence and motivation to move towards further education, training, volunteering or employment.
9. Positive Futures – learning through experience
Positive Futures was developed through a £10,000 contract with East Ayrshire Council, complemented by funding from Inspiring Scotland.
The programme introduced a different approach to employability, recognising that young people are more likely to engage positively in learning when they feel comfortable, supported and connected to the people around them.
Rather than beginning with traditional classroom-based activities, our staff introduced trips, visits and shared experiences to encourage participants to get to know one another, build trust and develop confidence.
This approach helped establish positive relationships within the group and created a foundation for further learning.
An important element of the programme was our partnership with Dumfries House, where participants were offered a variety of practical experiences, including handcrafting, farming, cooking, mocktail making, art and other life skills.
These opportunities enabled young people to explore unfamiliar environments, discover new interests and develop skills through practical participation.
We are extremely grateful to the team at Dumfries House for their enthusiasm, expertise and commitment to creating meaningful experiences for our young people.
Recruitment opportunities included careers open days, providing prospective participants with the chance to learn about the programme, meet staff and explore the opportunities available.
A weekly training and lunch allowance helped reduce financial barriers to participation and supported young people to engage consistently with the programme.
Positive Futures demonstrated the value of combining practical learning with encouragement, positive relationships and opportunities to experience something new.
For many young people, building the confidence to take that first step is a huge achievement.
10. Youth Connects – investing in tomorrow's leaders
Supported by the National Lottery Community Fund's Young Start programme, Youth Connects represents an important investment in the long-term sustainability of yipworld and the development of future community leaders.
Recognising the need to create opportunities for young people to become more actively involved in the organisation, we developed a mentoring and volunteering programme that would allow participants to gain a greater understanding of how yipworld operates.
Our ambition was to offer something beyond attendance at youth activities. We wanted young people to understand the work that takes place behind the scenes, develop practical responsibilities and recognise their own potential to make a positive contribution.
Through training, mentoring and practical experience, participants have developed skills in communication, customer service, stock control, financial awareness, teamwork and organisational procedures.
Their contribution to Larder League provided an excellent example of these skills being applied in a real community setting.
Throughout the year, the group demonstrated commitment, enthusiasm and a growing sense of responsibility. Their achievements were recognised through Saltire Awards, celebrating the valuable contribution of young volunteers.
As some participants progressed into further education, new young people were recruited to continue the programme, creating opportunities for the next generation of volunteers.
This approach is central to our vision of sustainability.
By investing in young people today, we are helping to develop the confidence, experience and leadership skills that may enable them to become the youth workers, volunteers, employees and community leaders of tomorrow.Youth Connects is not simply about volunteering. It is about giving young people a voice, a sense of ownership and the opportunity to recognise that they have something valuable to offer.
11. Strong Connections – reaching beyond our building
Our Strong Connections initiative, supported through the Scottish Government's Investing in Communities Fund, continued to extend our youth work provision into rural communities, including Logan, Muirkirk and New Cumnock.
We recognise that access to activities and services is not always equal, particularly in rural areas where transport, financial pressures and limited local provision can create barriers to participation.
Strong Connections was developed to respond to these challenges by taking youth work into communities rather than expecting young people and families to travel to us.
Through local outreach activities, our staff have worked to establish relationships, provide opportunities for social interaction and strengthen connections between young people, families and the wider community.
The programme also included a fortnightly winter Saturday provision at yipworld, where families could enjoy free activities and refreshments together.
Although initial engagement was slow, attendance developed over time as relationships strengthened and families became more familiar with the opportunities available.
This reflects an important lesson in community development: meaningful engagement does not always happen immediately.
It requires patience, consistency, trust and a willingness to adapt services in response to the people they are designed to support.
Through Strong Connections, we have continued to strengthen our understanding of local needs while creating opportunities for young people and families to access positive activities and develop connections that extend beyond their immediate surroundings.
12. Robert Burns Academy
Our partnership with Robert Burns Academy continued to demonstrate the value of collaboration between education and community-based youth work.
Through the school's Pupil Equity Fund, yipworld was invited to support pupils who would benefit from an alternative approach to learning within the school environment.
This represented a change from our previous Skills Shop initiative, where young people attended yipworld to participate in practical activities including furniture upcycling, hair and beauty, garden maintenance and administration.
Working closely with the school's leadership team, we adapted our approach to deliver activities within the school itself.
Two members of yipworld staff were based in the school across four days each week, providing continuity and consistency while developing positive relationships with pupils.
The programme introduced creative and practical learning opportunities designed to encourage participation, teamwork, communication and problem-solving.
Examples of our work include Countries of the World, where pupils explored different cultures, landmarks, flags and food, alongside an apprenticeship-style challenge that encouraged initiative, creativity and collaborative working. Other initiatives incorporated science, technology, engineering and maths, creative learning; digital skills; outdoor opportunities and the basic numeracy and literacy through practical learning.
This partnership highlighted the importance of recognising that young people learn in different ways.
By combining the strengths of formal education with the flexible, relationship-based approach of youth work, we were able to provide alternative learning experiences designed to engage pupils and support their development.
It also demonstrated the willingness of yipworld to adapt our delivery model in response to the needs of our partners and, most importantly, the young people themselves.
13. Highway to L – opening doors to independence
Highway to L continues to offer a distinctive approach to supporting young people to develop independence, confidence and future opportunities.
The initiative provides young people of driving age with access to a free driving lesson in return for three hours of volunteering within yipworld's services.
Through this arrangement, participants receive support towards an important life skill while making a valuable contribution to their community.
Learning to drive can be a lengthy and sometimes challenging process. Progress involves developing practical skills, studying for the theory test and gaining the confidence to navigate unfamiliar situations.
Not every young person will pass their driving test at the first attempt, but we believe that the experience itself provides valuable opportunities for personal development.
Participants learn about responsibility, commitment, perseverance and the importance of working towards a longer-term goal.
The cost of learning to drive can also be a significant barrier, particularly for young people who are not yet in employment.
In a rural area, where public transport can be limited and employment opportunities may require travel, holding a driving licence can provide greater flexibility and open opportunities that might otherwise be difficult to access.
Although obtaining a licence does not remove every transport barrier, the qualification can remain valuable throughout a person's life.
Highway to L reflects our belief in creating opportunities that have lasting value, while encouraging young people to recognise the importance of contributing to their community.
14. Families First and Shine Together – supporting the whole family
Families First, funded through the Scottish Government and East Ayrshire Council's Fairer Futures investment, has become one of our most significant services for local families.
The programme provides practical, relationship-based support to families who may be experiencing financial hardship, social isolation, difficulties maintaining household routines or other challenges affecting their daily lives.
Our approach recognises that the circumstances of a child cannot be considered in isolation from those of their family.
When parents and carers are overwhelmed by financial pressures, household responsibilities or difficulties accessing services, the effects can be felt throughout the home.
Families First therefore focuses on supporting the whole family, building relationships and working alongside parents and carers to identify practical solutions that can make everyday life more manageable.
Our experienced team provides support within the home and wider community, helping families with household organisation, budgeting, access to welfare advice and essential resources.
This includes assistance with establishing positive routines, supporting children's readiness for school and ensuring that families can access the information and services they need.
The support provided is often practical and immediate, but its longer-term purpose is to strengthen confidence, develop independence and help families build greater stability.
Our work has also extended beyond the home itself.
For some families, maintaining a garden or outdoor space can become difficult because of financial pressures, physical limitations or a lack of suitable equipment.
By assisting with garden tidying and maintenance, we have helped families improve their outdoor environments and create safer, more welcoming spaces where children can play.
These activities may appear straightforward, but they can make a meaningful difference to a family's wellbeing, sense of pride and enjoyment of their home.
We recognise that the families we support deserve dignity, privacy and respect. Much of the work carried out through Families First cannot appropriately be shared through photographs or social media, but its value is evident in the relationships established and the progress made by families themselves.
Our aim is not to create long-term dependency on our services. It is to work alongside families, build on their strengths and provide the encouragement and practical support that will enable them to move forward with greater confidence.
15. Creating opportunities for family holidays
Through our partnership with the Holiday Project at Sandylands Holiday park, several families were able to enjoy free caravan holidays lasting between four days and one week.
For families experiencing financial hardship, the opportunity to enjoy a break together can be difficult to achieve.
However, we recognised that even where accommodation is provided free of charge, additional expenses such as food and activities can remain a significant barrier.
Our team therefore provided food parcels to help families manage costs and make the most of their time away.
The initiative created opportunities for families to enjoy time together, experience a change of environment and create positive memories without the same level of financial pressure.
This is another example of how partnership working, combined with an understanding of individual circumstances, can help ensure that opportunities are genuinely accessible to the people they are intended to benefit.
16. Shine Together – inclusion, friendship and family support
Shine Together is our dedicated family group for children with additional support needs and their parents and carers.
The programme provides a welcoming, inclusive environment where families can come together, enjoy activities, share experiences and build friendships with others who may understand some of the challenges they face.
Through enjoyable activities, social opportunities and the provision of food and refreshments, Shine Together offers families a place where they can relax, feel included and enjoy spending time together.
The programme also provides valuable opportunities for parents and carers to develop supportive relationships, exchange information and reduce feelings of isolation.
An important element of our approach is encouraging parents and carers to participate alongside their children.
By supporting families to take an active role in activities, we aim to strengthen relationships, encourage confidence and promote greater independence, rather than creating unnecessary reliance on staff.
We believe that inclusion is about more than providing access to an activity. It is about ensuring that people feel comfortable, welcomed, respected and able to participate in ways that meet their individual needs.
Shine Together continues to demonstrate the importance of creating spaces where families feel a genuine sense of belonging.
17. Responding to the cost-of-living crisis
Financial pressures continued to affect many families during the year, with increasing household costs creating difficult choices around food, heating and other essential needs.
In response, we introduced a duvet appeal, providing families with practical items including duvets, pillows, hot water bottles and pyjamas.
This initiative reflected our commitment to responding to the immediate needs of families in a compassionate and practical way.
It also demonstrated the importance of community-based organisations being able to identify emerging challenges and act quickly to provide meaningful support.
Whether supporting a young person who is struggling with confidence, helping a parent manage a difficult situation or encouraging a child to try something new, it is often the patience, understanding and encouragement of a trusted member of staff that makes the greatest difference.
We also recognise the valuable contribution of our volunteers, whose time, commitment and enthusiasm strengthen our services and enrich the experiences of the people we support.
As an organisation, we remain committed to providing opportunities for professional development, encouraging teamwork and supporting staff to build their knowledge and confidence.
We would like to extend our personal appreciation to every Board member, staff and every volunteer for their loyalty, dedication and continued belief in what yipworld is working to achieve.
Your contribution is valued, and the difference you make to people's lives should never be underestimated.
The Statement of Financial Activities for the year shows total income of £496,855 and total expenditure of £506,184 which results in a net expenditure of £9,329. Unrestricted reserves now stand at £419,738 and restricted reserves stand at £38,601.
It is the policy of the charity to maintain unrestricted funds, which are free reserves of the charity. Unrestricted reserves are to be kept at a level consistent with the expenditure of the charity for day-to-day operational requirements and the trustees funding strategy.
As we move into 2026–2027, our focus will remain firmly on the needs of children, young people and families across our communities.
We will continue to strengthen our core youth work provision, develop opportunities for young people to progress towards education and employment, and provide practical support to families experiencing difficult circumstances.
We will also build on the learning from our rural outreach work, our mentoring programme and our partnerships with education providers, community organisations and funders.
Alongside service delivery, we recognise the importance of developing a sustainable organisation that is well equipped to respond to future opportunities and challenges.
This will involve continued investment in our people, strengthening our leadership arrangements, reviewing our services and seeking funding opportunities that align with our mission and values.
Our ambitions remain rooted in a simple belief: every child, young person and family deserves to feel valued, supported and able to look towards the future with confidence.
We cannot remove every challenge faced by the communities we serve, but we can continue to provide opportunities, build relationships and work alongside people as they take positive steps forward.
The charity is a company limited by guarantee incorporated on 10th March 2000 and charitable status was awarded on that date by The Office of the Scottish Charity Regulator (OSCR)
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:
Trustees may be drawn from the membership of the company by election at an Annual General Meeting or by appointment by the trustees either to fill a vacancy or as an additional trustee. The trustees may also appoint any non-member as a director.
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.
Behind every programme, activity and individual achievement is a team of people who bring commitment, compassion and enthusiasm to their work.
Throughout 2025–2026, our staff have continued to demonstrate their dedication to the aims and objectives of yipworld, often responding to complex circumstances and changing demands with flexibility, creativity and professionalism.
The breadth of our work requires a team with a wide range of skills, from youth work and employability support to family engagement, administration, finance and the day-to-day management of our facilities.
Our staff understand that meaningful relationships are central to effective community work.
Whether supporting a young person who is struggling with confidence, helping a parent manage a difficult situation or encouraging a child to try something new, it is often the patience, understanding and encouragement of a trusted member of staff that makes the greatest difference.
We also recognise the valuable contribution of our volunteers, whose time, commitment and enthusiasm strengthen our services and enrich the experiences of the people we support.
As an organisation, we remain committed to providing opportunities for professional development, encouraging teamwork and supporting staff to build their knowledge and confidence.
We would like to extend our personal appreciation to every Board member, staff and every volunteer for their loyalty, dedication and continued belief in what yipworld is working to achieve.
Your contribution is valued, and the difference you make to people's lives should never be underestimated.
In the final quarter of 2025-26 the Board of Directors began important discussions about the long-term leadership and sustainability of yipworld.
Having established the organisation in 2000, they recognise that a responsible approach to leadership involves not only guiding yipworld through its current challenges and opportunities, but also ensuring that it has the strength, skills and structures required to thrive in the future.
Succession planning is therefore an important part of our commitment to good governance and organisational sustainability.
The intention for 2026-2027 is to strengthen our management capacity, create continuity and ensure that the knowledge, experience and relationships developed over many years can be shared effectively.
This process will be carefully managed, with the continued support and oversight of the Board of Directors.
Our commitment to sustainability also extends beyond leadership.
As an organisation operating through a range of funding programmes, we recognise the importance of forward planning, developing partnerships, seeking new investment and ensuring that our resources are used responsibly.
We remain committed to adapting our services in response to changing needs while protecting the values, relationships and community focus that have shaped yipworld throughout its history.
The future of yipworld must be built on strong foundations, confident leadership, sound governance and, above all, a continued commitment to the communities we serve.
Organisational structure
The Chief Executive, Janice Hendry has been delegated control of the overall management of the charity and reports directly to the Board of Trustees.
The charity is controlled by its Board of Trustees. None of the trustees has any beneficial interest in the company. All the trustees are members of the company and guarantee to contribute £1 in the event of winding up.
The charity has in place directors’ and officers' liability insurance with a limit of indemnity of £250,000.
Induction and training of new trustees
New directors undergo an appropriate induction programme to brief them on their obligations under charity and company law and the financial performance of the company.
The trustees' report was approved by the Board of Trustees.
I report on the financial statements of the charity for the year ended 31 March 2026, which are set out on pages 15 to 27.
It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and to state whether particular matters have come to my attention.
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the financial statements.
In the course of my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with Section 44(1)(a) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006, and
to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the Charities Accounts (Scotland) Regulations 2006
have not been met, or
2. to which, in my opinion, attention should be drawn 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.
Yipworld is a private company limited by guarantee incorporated in Scotland. The registered office is Barrhill Road, Cumnock, Ayrshire, KA18 1PG.
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), 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 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.
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.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
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 charity is recognised by H M Revenue and Customs as a charity and accordingly exempt from taxation on income which is applied for charitable purposes. The company is not registered for Value Added Tax and, accordingly, any such irrecoverable tax is included in the expenditure concerned.
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.
Voluntary help
Voluntary help is not included in the accounts, the value attached to these unpaid volunteers has not been quantified. However, Yipworld acknowledges the reduction in running costs achieved by such help.
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.
The average monthly number of employees during the year was:
The charity considers its key management personnel to comprise the trustees and the Chief Executive. The remuneration of key management personnel is as follows.
Aggregate compensation includes the total cost to the charity including employer’s National Insurance and pension contributions.
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.
Awards for All - Hosted shared residential experiences to reconnect young people.
East Ayrshire Council – core youth work services and equipment repairs.
Council for Voluntary Organisations – This fund is for promotion of positive mental health for adults in East Ayrshire communities.
Cycling UK grant accounts for the net book value of cycle assets purchased in previous years.
Cycling Events Fund – to host cycling events from a variety of funders
Bike Development Fund is to develop a local bike initiative for the community encouraging active travel through walking and cycling. This would include loan or hire of bikes to the general public; the provision of cycle maintenance and teaching children and young people about care of their bikes and use of their bikes to include health and safety on the roads.
Scottish Government Investing in Communities Strong Connections is toward salaries of coordinator; youth worker and administrator as a team to provide youth and community services in outlying rural communities encouraging a pathway to positive destinations in further education, training, volunteering or employment.
Scottish Cyclists grant is like the bike development fund
The cost of living fund provides a free fortnightly family service in yipworld as a warm space on Saturdays to enjoy activities as a family with provision of free food and resources.
Event grant was to organise a youth work open day event.
EAC recruitment incentive provides reimbursement of salaries for long term unemployed for a six month period.
Employability Contract 25+ was to support an employability project.
UK Steel Enterprise Grant was funding to support adolescents who face barriers to education, enabling them to get back on track through its dedicated Skills Shop programme aimed at pupils from Robert Burns Academy’s Barony Campus in Cumnock
9CC Group funding was received to support The Bike Hoose Skills Shop project.
Tesco - Ground Work UK was to support staff costs for The Skills Shop project.
Pathway to Paris Community Grant was funding to support the Summer Scunnered programme.
Fairer Future Partnership The purpose of the grant is to take forward successful implementation of the Fairer Futures Partnership Programme in East Ayrshire to reduce child poverty and reduce demand for public services.
Shine Together was funding from Big Lottery to run a group which aims to provide a fun & safe environment for families with neurodiverse young people to come along and take part in some exciting activities
Young Start Fund was funding from the National Lottery Community fund to run projects for children and young people aged 8 to 24
Food Larder funding was received to operate a community food project.
New Cumnock Community Council was funding received for trip and event costs.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
During the year the charity entered into the following transactions with related parties:
The charity purchased goods totalling £493 (2025 - £906) from Donsport, a business controlled by Stewart Birrell a trustee. The transactions were at "arm's length" and represented various sportswear items. At the year end £22 was outstanding (2025 - £126)