The directors 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 company's 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) (effective 1 January 2019)".
Voice of Young People in Care (VOYPIC) was established for exclusively charitable purposes; namely to ensure that the general welfare and interests of care experienced children and young people are advanced.
Mission, Vision, and Values
Created in 1993 by a group of young people in care and professionals, VOYPIC is the charity for children and young people with a lived-in experience of care in Northern Ireland. We promote the rights and voice of children in care and care leavers.
The current strategic plan focuses on four key strategic aims:
Empowering children and young people
Innovating practice through participation and co-production
Creating change through policy advocacy
Organisational growth and stability
Our Mission: Promoting the Rights and Voice of children living in and leaving care.
Our Vision: Every child in care in Northern Ireland feels safe, valued and loved. Every young person leaving care does so with dignity and respect, and thrives into adulthood.
OUR WORK:
Advocacy and Awareness-raising
We raise awareness of the rights of children and young people, their views and experiences living in and leaving care, and their priorities for change.
Making Connections and Capacity Building
We connect young people with a lived experience of care with their peers. We host regular groups, participation forums and activities that build self-confidence, personal, social and life skills, whilst making new connections and friends.
Independent Advocacy and Advice Service
We support young people to exercise their rights by assisting them to; participate in decision making processes, express their views and concerns, access information, resolve issues or to identify available support options.
Youth Participation and Co-production
We help children and young people to find their voice and set their own agenda for change. We create a culture of listening that enables children and young people to influence the world around them. Our programmes equip and prepare young people to take part in co-production activities.
Influencing Change through Policy Advocacy
We use our specialist knowledge and insight into the views and experiences of children and young people. We work in partnership with them to influence the development of legislation, policy and practice.
OUR VALUES:
VOYPIC’s work is underpinned by five core values which not only inform what we do but also how we do it.
Relationship Based: We are driven by the needs and aspirations of children and young people. We listen, learn, and work in partnership with them to ensure their voice is heard. We are dedicated to empowering young people so that they reach their potential in whatever they choose to do.
Commitment: We are committed, passionate and enthusiastic champions for change. We are persistent and determined in promoting the voice and defending the rights of children and young people in leaving care and into adulthood.
Social Justice: We work to a strong moral code rooted in ideals of social justice. We challenge the oppression and discrimination faced by children and young people in care and seek to reduce the stigma they face in their daily lives.
Respect for Rights: We respect the rights of children and young people and are prepared to challenge others to do the same.
Solution Focused: We are positive about the future. We are proud of what we do and what we have achieved. We face problems with a solution-oriented mentality, and we encourage our staff, stakeholders and young people themselves to be problem solvers.
The directors have paid due regard to guidance issued by the Charity Commission in deciding what activities the company should undertake.
2025-2026 ORGANISATIONAL PERFORMANCE
During the year our programmes supported 805 individual children and young people;
413 Children and young people received support through our regional independent advocacy service
284 Children and young people attended 20 advocacy workshops
154 Children and young people attended 15 advocacy activity days
129 Children and young people took part in 244 participation forum session
101 young people attended the Together We Thrive Drop-In
91 young people attended the Together We Thrive’ New to NI forum’
36 Young people were supported through our independent advocacy service at Beechcroft
51 Young adults received individual advocacy support through the Leading Change programme.
41 Children and young people received one to one support and coaching.
30 young people took part in a youth leadership training programme.
18 young people were VOYPIC Young Reps
STRATEGIC GOAL 1. EMPOWERING CHILDREN AND YOUNG PEOPLE
Regional Independent Advocacy Service For Children In Care And Care Leavers.
The Regional Independent Advocacy Service supports children in care and young people in receipt of statutory leaving and aftercare services.
413 children and young people received individual advocacy support
267 visiting advocacy sessions delivered in 45 Children’s Homes
85% of closed advocacy cases were fully resolved,
12% of closed cases were partially resolved
3% of casework closed unresolved.
Visiting Advocacy
Visiting Advocacy is a proactive service delivered within residential children’s homes to ensure that young people are aware of their rights and have regular access to independent advocacy support. Through scheduled visits, advocates build trusted relationships with young people, creating opportunities for them to raise concerns, share their views, and seek support on matters that are important to them.
By maintaining a regular presence within residential settings, visiting advocacy helps to ensure that young people know where to turn for independent support, and are supported to participate in decisions that affect their lives.
Independent Advocacy Support and Secure Care
VOYPIC provides individual advocacy support to young people at the Regional Multi Agency Panel for Admission to secure care.
In 2024-2025 VOYPIC supported 37 young people at 56 presentations to the Regional Multi Agency Panel for Admission to Secure Care. Advocates support young people to share their wishes and feelings to the panel about any safety concerns. 88% of all young people offered advocacy support for panel accepted help. Advocacy played a vital role in helping young people understand the secure care process, express their views, wishes and feelings, and participate meaningfully in decisions that would have a significant impact on their lives. Advocates supported young people to prepare for panel meetings, understand the reasons for referral, and ensure their perspectives were heard by decision-makers.
Advocacy Workshops
We facilitated 20 workshops with 284 children and young people. Our workshops are designed to educate children and young people about their rights and entitlements during their time in care. The workshops explored a range of issues, including rights and entitlements for unaccompanied and asylum-seeking young people, transitions in education for 16+ young people, support whilst leaving care, review meetings, accommodation, personal safety and consent
Impact of Regional Advocacy Service Support
100% of young people stated they would use the advocacy service again
95% of young people felt listened to because of the advocacy support they receive
86% of young people said they would feel more confident to speak up for
themselves in the future since receiving advocacy support
66% said that with advocacy support they were more involved in decisions made about their life
55% said they know more about their rights
100% of stakeholders described VOYPIC's independent advocacy service as an essential service
Advocacy In Beechcroft Child & Adolescent Mental Health Unit
Advocacy support was provided to 36 individual young people receiving care and treatment within Beechcroft Child and Adolescent Mental Health Inpatient Unit. Young people accessed advocacy on a range of issues relating to care planning, ward experiences, treatment decisions, communication with professionals, family contact, education, leave arrangements, and discharge planning.
A significant theme throughout the year was supporting young people to understand and participate in decisions about their care and treatment. Independent advocacy support helped young people express their views during multidisciplinary meetings, contribute to discussions about their care plans, and raise concerns about aspects of their inpatient experience.
STRATEGIC AIM 2. INNOVATING THROUGH PARTICIPATION AND CO-PRODUCTION
Participation Forums
Throughout the reporting period, participation forums continued to provide safe and meaningful opportunities for children and young people with care experience to share their views, experiences, and ideas for quality improvements to the services and support they receive.
This year 129 children and young people engaged in participation forums. 244 participation forum sessions were facilitated across the five Health and Social Care Trusts.
12% of children were aged 11 or under; 29% were 12–15-year-old; 15% were 16-17 years old; and 44% were aged 18+.
Participants lived in a range of settings. 23% (n=30) lived in independent living, with 20% (n=26) living in foster care. 19% (n=25) lived in kinship care with 12% (n=16) living at home with parents.
Leading Change Programme
The Leading Change programme, funded by the National Lottery Community Fund, supports care experienced young people 14-30 across Northern Ireland through mentoring and coaching, independent advocacy, and leadership development.
Programme Performance:
51 young adults aged 21-30 years availed of Independent Advocacy
41 young people received coaching and mentoring support
30 young people engaged in Youth leadership training and development
Over the last year, we have strengthened support for care‑experienced young people aged 18–30. We developed strong partnerships with supported accommodation providers, including Praxis, and First Housing, as well as with social work teams, GP practices, mental health practitioners and services, and family support services etc. to improve referral pathways and ensure timely, coordinated support.
Our outreach enabled us to engage young people with diverse needs, including those with SEN and mental health challenges, living in supported housing or transitioning to independent living.
We supported Young Leaders to co‑deliver training to professionals, increasing their understanding of the lived experience of care. The team also began collaborative work with Ulster University to develop ‘North Star’ a training programme for professionals and young people focused on pre‑birth assessments for young mothers, ensuring care‑experienced voices continue to shape services and address identified gaps.
Young Reps
Young people continued to play a central role in shaping VOYPIC’s work throughout the year, with the Young Reps Forum providing an important platform for care experienced young people to have their voices heard.
Young Reps took an active role in representing VOYPIC and championing issues important to their peers. They led VOYPIC’s participation in the Belfast Pride Parade and the VOYPIC/Include Youth Pride Breakfast, while regular engagement with the VOYPIC Board ensured young people’s perspectives were represented at governance level. Two Young Reps were supported throughout the year as ex-officio members of the Board.
Engagement with Professionals and Stakeholders
VOYPIC uses co-produced resources to deliver workshops for professionals, social work students, social care students, and partner agencies, helping to strengthen understanding of children's rights, participation, and rights-based practice. Throughout the year, workshops were delivered to over 400 professionals and more than 250 students.
The workshops focused on three key resources developed in partnership with care-experienced young people:
Standards of Participation – supporting professionals to understand how children and young people can be meaningfully involved in decisions, meetings, reviews, and care planning processes. The sessions explored practical ways of ensuring young people are informed, prepared, listened to, and involved in decisions affecting their lives.
The Language of Care – encouraging professionals to reflect on the language used when discussing children in care and care-experienced young people. Workshops highlighted how language can influence identity, self-esteem, and relationships, promoting communication that is respectful, strengths-based, and person-centred.
Coming into Care Animation – a young person-friendly animation co-produced with care-experienced young people to help other children and young people understand what it means to come into care, what they can expect, and the rights they have during their care journey. Developed through the lived experiences and voices of young people, the animation provides clear, accessible information at what can be a confusing and overwhelming time. Accompanying workshops also support professionals to better understand how to use the resource effectively, helping them provide information, reassurance, and rights-based support to young people as they enter care.
STRATEGIC AIM 3. CREATING CHANGE
Care Day 25
In liaison with our 5 Nations 1 Voice partners, VOYPIC once again led the delivery of a high-profile Care Day campaign, celebrating care experienced young people, amplify their voices and encourage wider public understanding of the care experience. Throughout the campaign, a programme of engagement, communications and public events brought together young people, elected representatives, partner organisations and the wider community in support of positive change.
A key feature of the campaign was a series of Care Day Breakfasts held with civic leaders across Northern Ireland. Care experienced young people met with the Lord Mayors of Belfast, and Armagh, Banbridge and Craigavon, and the Mayors of Derry City and Strabane, Mid and East Antrim, and Ards and North Down, creating valuable opportunities for young people to share their experiences directly with civic leaders and strengthen understanding of the issues affecting the care experienced community. Alongside this, the Hands Up for Care Day campaign encouraged hundreds of people to show their support by sharing photographs on social media featuring written on the palm of their hand, generating visible public solidarity with care experienced children and young people.
The campaign was underpinned by a comprehensive communications programme, including press activity, digital content and the promotion of the flagship Care Day Awards. VOYPIC's social media channels generated almost 100,000 impressions during the campaign, with further reach achieved through partner organisations, politicians, care experienced young people and members of the public sharing campaign messages across their own networks. Together, these activities significantly increased the visibility of Care Day and reinforced the message that care experienced people deserve to be recognised, celebrated and supported.
Care Day Awards
The Care Day Awards were once again the centrepiece of VOYPIC's Care Day celebrations, providing an opportunity to recognise, celebrate and champion the achievements of care experienced children and young people. Following an open nominations process, more than 100 nominations were received across six award categories, highlighting inspiring stories of resilience, achievement and dedication from across Northern Ireland. Thanks to the generous support of sponsors, including headline sponsors the Safeguarding Board for Northern Ireland and the Department of Health, the Awards Ceremony was held at the Ulster Museum, welcoming 120 guests for an evening dedicated to celebrating success and creating lasting memories.
The event was about far more than presenting trophies. It created a joyful, inclusive and uplifting space where care experienced young people were recognised for who they are and what they have achieved. Evaluation captured the atmosphere powerfully, with attendees describing it as an "inclusive, welcoming, positive celebratory environment" where "young people felt comfortable to be silly and enjoy themselves." Others spoke of "young people feeling a sense of achievement and hyping each other up," "seeing young people cheer each other on," and simply "seeing everyone happy." Many reflected on the importance of celebrating "amazing young people" and watching them "shine" as their achievements were recognised.
Perhaps the most powerful message came from those attending the event: "Every one of the young people are winners." Another added, "You are all amazing and an inspiration," while others described the winners as "absolute stars." These reflections demonstrate the true impact of the Care Day Awards, not only recognising individual achievement, but building confidence, fostering belonging and reminding care experienced young people that their stories, successes and potential deserve to be celebrated.
Show Us You Care
VOYPIC successfully co-produced and launched Show Us You Care: A Call to Action from Care Experienced Young People, placing the voices and priorities of care experienced young people at the centre of policy discussions. Developed through a series of workshops with the Young Reps Forum, the publication set out twelve clear calls to action across key areas including family time, housing, advocacy, education, health and wellbeing, and support into adulthood. Under each theme, young people identified what needed to change, why it mattered, and the practical action required to improve experiences and outcomes.
The manifesto was launched at Parliament Buildings, Stormont, at an event co-sponsored by the Chairs of the Assembly Health, Education and Justice Committees. More than 100 senior leaders, policymakers and practitioners attended, with VOYPIC's Young Reps leading presentations on each of the twelve calls to action, and Prof Ray Jones as the guest speaker.
Evaluation demonstrated a significant impact, with unanimous agreement that the event had improved attendees' understanding of the priorities of care experienced young people and how they could support meaningful change, while 92% reported that they fully supported the manifesto's recommendations. The launch also generated widespread media coverage, further amplifying young people's voices and extending the reach of their messages beyond those present on the day.
The manifesto has since informed VOYPIC's ongoing policy and consultation work, ensuring that young people's priorities continue to shape the organisation's advocacy and influencing activity.
THRIVE, Not Just Survive - Conference
In October, VOYPIC successfully delivered THRIVE, Not Just Survive, a major conference focused on improving outcomes for care leavers by bringing together professionals, policymakers, researchers and those with lived experience. Held to coincide with VOYPIC's 32nd anniversary, the conference attracted over 150 attendees from across the children's social care, education, housing and voluntary sectors, creating an important forum for sharing knowledge, challenging practice and influencing future policy and service delivery.
The programme explored some of the most significant issues affecting care experienced young people as they transition into adulthood, including independent advocacy, access to education and higher education, housing, homelessness, and legislative and policy developments. Alongside expert presentations, delegates participated in interactive workshops examining practical solutions and international perspectives, ensuring the conference moved beyond identifying challenges to exploring opportunities for change. The event also created opportunities to showcase emerging research, including evidence highlighting the heightened risk of homelessness experienced by care leavers, with care experienced young people taking an active role in presenting findings and contributing to panel discussions.
Evaluation demonstrated a significant increase in participants' understanding of the support needs of care leavers, with 98% reporting improved understanding of education support, 100% improved understanding of housing support, and 98% improved understanding of advocacy. The conference strengthened awareness of the barriers faced by care experienced young people while equipping professionals and decision-makers with greater knowledge to inform policy, practice and service improvement.
Policy Consultations /Engagement With Decision Makers
VOYPIC continued to play a leading role in shaping policy affecting care experienced children and young people, ensuring their voices were represented where decisions are made. Throughout the year, the organisation participated in 75 policy and strategic working group engagements, met directly with 10 elected representatives, and submitted four formal consultation responses, helping to influence legislation, policy and service reform across Northern Ireland. Young people were also supported to engage directly with Ministers, MLAs and policymakers, ensuring that lived experience remained at the heart of decision-making.
Young people's experiences informed significant responses to the Minimum Standards for Fostering Services and the Residential Care Strategy, ensuring proposed reforms reflected the realities of children and young people with experience of care. Beyond formal consultations, VOYPIC continued to influence change through strategic partnerships. As an active member of the 10 is Too Young Coalition, the organisation worked alongside partners to build cross-sector support for raising the Minimum Age of Criminal Responsibility, combining political engagement, coalition building and public campaigning. This collective advocacy contributed to growing support across political parties and the tabling of an amendment to the Justice Bill seeking to increase the age.
VOYPIC also remained a key partner within the Reimagine Children's Collective, continuing to press the Department of Health to deliver the recommendations of the Independent Review of Children's Social Care Services. Through sustained engagement with government, statutory agencies and voluntary sector partners, VOYPIC ensured that the voices of care experienced children and young people continued to shape the reform of children's social care. Together, this work demonstrates VOYPIC's role not only as an advocate for individual young people, but as a trusted and influential voice driving long-term, systemic change.
VOYPIC strives to meet all targets and objectives agreed with its funders, with all expenditure being monitored and benchmarked against budgets.
The Board of Directors consider that the unrestricted funds of the charity have sufficient resources and assets available which are adequate to fulfill their obligations.
At 31 March 2026 the balance of unrestricted reserves was £451,557 (2025 - £420,490), of which £84,826 (2025 - £57,887) has been designated by the Board at the year end.
Restricted funds are restricted for the purpose specified in letters of offer provided by the funding bodies. At 31 March 2026 the balance of restricted funds totaled £983,347 (2025 - £1,021,159).
Reserves policy:
The Board aims to maintain free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. Currently we hold the equivalent of 3.5 months expenditure. The Board of Directors monitor and review the reserves policy on an annual basis.
The Board considers that reserves at this level will ensure that, in the event of a significant drop in funding, VOYPIC will be able to continue its activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The VOYPIC Board of Directors has decided that VOYPIC should hold financial reserves because:
VOYPIC has no long-term funding sources and is entirely dependent for income from year to year on short term grants and donor funding, which is inevitably subject to fluctuation.
VOYPIC requires protection against, and the ability to continue operating, despite fluctuation in income or events threatening to the organisation.
VOYPIC requires the ability to continue to employ workers and continue our projects in between periods of grant funding.
The VOYPIC Board of Directors considers it prudent that unrestricted reserves should be sufficient to:
avoid the necessity of realising fixed assets held for the charity's use and
cover three months of direct and indirect expenditure.
Going Concern: The charity’s funding streams remained stable during the 2025/26 financial year. For the period 1 April 2026 to 31 March 2027, the current projections indicate a shortfall of £21,719. The leadership team continue to undertake a programme of income generation and is confident that this shortfall will be addressed.
The Board recognises the risk associated with the SPPG Lot 1 Advocacy Support contract, as formal written confirmation of the extended Service Level Agreement has not yet been received. Verbal confirmation has been provided, and invoices raised in respect of the 2026/27 financial year continue to be paid, which provides evidence that the service is continuing.
The Board takes an active approach to identifying and mitigating risks that may affect the charity’s future operations. A fundraising plan is in place, supported by ongoing scenario planning, to address any potential funding shortfalls. In addition, restricted funds carried forward are sufficient to assist in mitigating the projected shortfall if required.
The Board has reviewed funding secured for future periods and considers that this provides a reasonable basis for forward planning, while enabling the organisation to remain proactive in seeking additional funding opportunities.
The directors intend to increase fundraising activity and generate additional income through corporate sponsorship and donor development.
Having made appropriate enquiries, the directors have a reasonable expectation that the company has adequate resources to continue operating for the foreseeable future.
Accordingly, the directors continue to adopt the going concern basis in preparing the annual report and accounts.
As at 31 March 2026, the charity held cash at bank of more than £466,434 including unrestricted funds of £451,557.
In summary, based on funding secured for 2026/27, the directors have a reasonable expectation that the organisation has adequate resources to continue its operational activities for the foreseeable future. Taking account of the Board’s representations, the level of reserves held, and the mitigating actions in place, the directors do not consider there to be a material uncertainty in relation to VOYPIC Limited’s ability to continue as a going concern.
Risk review
The Board has a risk management strategy which comprises:
An annual review of principle risks;
The establishment of policies, systems & procedures to mitigate those risks identified in the annual review; and
The implementation of procedures designed to minimise or manage potential impact on the charity should those risks materialise.
The key element in the management of financial risk is a regular review of available funds and cash flow.
The charity is a company limited by guarantee, registered with Charity Commission for Northern Ireland and a registered charity for taxation purposes. It is run by a Board of Directors, no more than twelve and no less than five in total.
The directors who served during the year and up to the date of signature of the financial statements were:
The Board of Directors has the power at any time to fill any vacancy on the board by co-option. At the Annual General Meeting directors are appointed by election. The Board of Directors meet on a monthly basis. New board members may be sought through open advertising. The interview panel is made up of young people and current board members. When appointed, board members complete a full induction into the charity and receive a welcome pack which includes a brief history of the charity, a copy of the last three years annual accounts, annual reports and a copy of the Charity Commission's guidance 'The Essential Trustee; 'What you need to know and Public Benefit running a charity.'
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 a winding up.
Key Management Personnel Remuneration
The Board of Directors and the Chief Executive comprise the key management personnel of the charity in charge of directing and controlling the charity and operating the charity on a day-to-day basis. All Board members give of their time freely and no remuneration was paid in the year. Board members are required to disclose all relevant conflict of interests and register them at each monthly board meeting and in accordance with the Trust's policy withdraw from decisions where a conflict of interest arises.
Employee involvement
The charity’s policy is to consult and discuss with employees any matters likely to affect their interests. Information of matters of concern is given through staff briefings which seek to achieve a common awareness on the part of all employees of the financial and economic factors affecting charity's performance.
Disabled persons
Applications for employment are fully considered, bearing in mind the aptitudes of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within the charity continues and that the appropriate training is arranged. It is the policy of the charity that the training, career development and promotion of disabled persons should as far as possible, be identical to that of other employees.
The directors, who also act as trustees for the charitable activities of Voice of Young People in Care, are responsible for preparing the Directors' 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 directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the company 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 directors are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP 2019 (FRS 102);
- 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 company will continue in operation.
The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company 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 company 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 TC Group be reappointed as auditor of the company will be put at a General Meeting.
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies’ exemption.
The directors' report was authorised and approved by the Board of Directors.
Opinion
We have audited the financial statements of Voice of Young People In Care (the ‘company’) for the year ended 31 March 2026 which comprise the statement of financial activities, the statement of financial position, the statement of cash flows and the notes to the financial statements, including a summary of 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 company 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 directors' 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 company’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 directors 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 directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, 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.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the directors' report has been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.
the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the directors' report and from the requirement to prepare a strategic report.
As explained more fully in the statement of directors' responsibilities, the directors 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 directors 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 directors are responsible for assessing the company’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 directors either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.
In identifying and assessing potential risks of material misstatement in respect of irregularities, including fraud and non-compliances with laws and regulations, we considered the following:
The nature of the industry and sector, control environment and business performance, including the charitable company’s remuneration policies for directors, bonus levels and performance targets, if any;
Results of our enquiries of management about their own identification and assessment of the risks of irregularities;
Any matters we identified having obtained and reviewed the charitable company’s documentation of their policies and procedures relating to:
Identifying, evaluating and complying with laws and regulations and whether they were aware of any instance of non-compliance;
Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; and
The internal controls established to mitigate risks of fraud or non-compliance with laws and regulations;
The matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within the charitable company for fraud and identified the greatest potential for fraud in income recognition. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.
We also obtained an understanding of the legal and regulatory frameworks that the charitable company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the Companies Act 2006, and local tax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the charitable company’s ability to operate or to avoid a material penalty.
Our procedures to respond to the risks identified included the following:
Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;
Enquiring of management concerning actual and potential litigation and claims;
Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;
Reading minutes of meetings of those charged with governance and reviewing correspondence with tax authorities; and
In addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
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. In addition, as with any audit, there remains a higher risk of non-detection of irregularities, as they may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.
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. Our audit work has been undertaken so that we might state to the charitable company’s members 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 charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Voice of Young People In Care is a private company limited by guarantee incorporated in Northern Ireland. The registered office and principal place of business is 100 Great Patrick Street, Belfast, BT1 2LU.
The financial statements have been prepared in accordance with the company's 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) (effective 1 January 2019)". The company is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the company. 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 directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors 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 directors in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the directors 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 company 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.
The charity receives grants in respect of the provision of specified services, projects and activities. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under one of the following headings: Costs of raising funds, Expenditure on charitable activities and Other expenditure.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, depreciation costs and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at the office. Office costs, depreciation costs, governance costs and payroll costs are allocated to charitable activities based on useage. The allocation of the support costs is analysed in note 9.
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.
Fixed asset investments are stated at cost.
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 company 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 company's balance sheet when the company 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 company’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 company 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 company’s accounting policies, the directors 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 annual depreciation charge on fixed assets depends primarily on the estimated lives of each type of asset and estimates of residual values. The directors regularly review these assets lives and change them as necessary to reflect current thinking on remaining lives in light of prospective economic utilisation and physical condition of the assets concerned. Changes in assets lives can have a significant impact on depreciation charges for the period. Detail of the useful lives is included in the accounting policies.
Judgements are made in relation to allocation of income and expenditure to restricted and unrestricted funds. The directors consider it appropriate to allocate these funds based on interpretation of donations received.
Judgements are made in relation to the allocation of support costs of the charity to its charitable activities. The directors consider it appropriate to allocate these costs based on the allocation of grant funding to the charitable activities in the year.
Income is deferred or accrued based on when the directors believe the company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Description of charitable activities
Advocacy and Awareness-raising
We raise awareness of the rights of children and young people, their views and experiences living in and leaving care, and their priorities for change.
Making Connections and Capacity Building
We connect young people with a lived experience of care with their peers. We host regular groups, participation forums and activities that build self-confidence, personal, social and life skills, whilst making new connections and friends.
Independent Advocacy and Advice Service
We support young people to exercise their rights by providing assistance to; participate in decision making processes, express their views and concerns, access information, resolve issues or to identify available support options.
Youth Participation and Coproduction
We help children and young people to find their voice and set their own agenda for change. We create a culture of listening that enables children and young people to influence the world around them. Our programmes equip and prepare young people to take part in co-production activities.
Influencing Change through Policy Advocacy
We use our specialist knowledge and insight into the views and experiences of children, young people, we work in partnership with them to influence the development of legislation, policy and practice.
Advocacy
Participation
Policy Voice
Building Project
Staff subsistence and travel
Project activities
Volunteer allowances
Designated expenditure
Policy Voice
Rent and rates
Useage
Insurance
Useage
Heat and light
Useage
Maintenance
Useage
Recruitment
Useage
Staff training
Useage
Other staff costs
Useage
Print, post & stationery
Useage
Telephone
Useage
IT support
Useage
No companies of which trustees are directors made donations to the charitable company during the year.
The average monthly number of employees during the year was:
The charity considers its key management personnel to comprise of the Board of Directors, the Chief Executive, and the Resource Manager. The total employment benefits including employer pension contributions of the key management personnel were £179,543 (2025 - £176,276).
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Transfers from the restricted fund to the unrestricted fund in the year were as follows;
Act for Change
- £1,474 was funds agreed with funder to be transferred to unrestricted.
PCSP Ards and North Down
- £27 was funds agreed with funder to be transferred to unrestricted.
Queen's University
- £23 was funds agreed with funder to be transferred to unrestricted.
Transfers of £326 from the unrestricted fund to the restricted fund in the year were due to overspend in the year.
Freehold land and buildings represents the charity's share of the purchase and redevelopment costs of a property that is owned jointly with another charity.
The charity holds 50% of the issued share capital in a joint venture company Vi-able Corporate Services Limited (Vi-able).
The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company 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.
BUILDING PROJECT
To enable the purchase of new premises at 100 Great Patrick Street and to support the ongoing development of same.
BELFAST CITY COUNCIL
This was a summer community grant which provided funding for young people's summer activities.
BHSCT 1
A direct advocacy service to children and young people accommodated in inpatient facility.
COMMUNITY FOUNDATION
To deliver a coaching, mentoring support and a bursary to support young people aged 16-25 who are in or have left care.
DOH CORE FUNDING
Implementation of Department of Health Children’s Social Care Services Reform programme which is informed by the lived experience of children in care and young care leavers.
ESMEE FAIRBAIRN FOUNDATION
To deliver and develop a corporate parenting training programme, co-designed with and delivered by care experienced young people to agencies supporting them, to reduce barriers and inequalities faced by children in care and care leavers.
SPPG SECURE CARE YOUTH PROGRAMME
To facilitate a study to investigate good practice in secure care.
STRATEGIC PLANNING AND PERFORMANCE GROUP (SPPG)
The provision of advocacy services for looked after children aged 10-17 and care experienced people aged 18-21 years across Northern Ireland. To skill young people to engage with decision makers and maintenance of Participation Forums in each social care trust.
NATIONAL LOTTERY COMMUNITY FUND
“Leading Change project” providing regional advocacy and mentoring support for care experienced young people aged 21-30 yrs.
DORMANT ACCOUNTS FUND NI
To fund Ready Steady Resilient, to improve VOYPIC’s long term sustainability, resilience, and capacity.
CHILDRENS' COURT GUARDIAN
To support annual conference and to provide a participation forum programme.
PAUL HAMLYN - 5 NATIONS ONE VOICE (5NIV)
Funding to support 5 nations CEO meetings.
ACT FOR CHANGE
Paul Hamlyn & Esmee Fairbairn matched by # iwilll fund to support 'Shake it Off' programme which tackles stigma in care and social justice.
NORTHERN HEALTH AND SOCIAL CARE TRUST (NHSCT)
To provide independent advocacy support to young people who were involved in child protection case conferences.
DOH
Contributions toward the cost of Care Day.
UNIVERSITY OF ULSTER
Funding to support the charity's role in discrimination study.
ARMAGH CITY & BANBRIDGE COUNCIL
To support Young People's project activity costs.
PCSP ARDS AND NORTH DOWN
To support diversity and detached youth engagement project targeting ASB in the borough.
QUEENS UNIVERSITY
To support ESRC Impact Acceleration Collaboration.
SBNI
To support the development of child friendly version of child criminal exploitation guidance and action plan.
NORTH DOWN & ARDS EVAW
Ending Violence Against Women & Girls Grant activity programme.
AB CHARITABLE TRUST
To allow young people an opportunity to come together in a safe and welcoming space, alleviating isolation, promoting inclusivity amongst the migrant and asylum-seeking young people’s community.
BHSCT 2
Provision of one-to-one advocacy for young people in inpatient facility.
NISCC
Training Support, Trauma Informed wellbeing programme.
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.
The VOYPIC Board of Directors at the end of the financial year 2026, designated £84,826 from unrestricted reserves to cover the following.
£1,000 Booted & Suited scheme for young people
£2,500 donations designated to youth activities in the Southern Area
£310 fundraising designated to youth activities in the Western Area
£60,000 Programme Development costs
£5,000 regional dilapidation costs increased for regional offices.
£11,016 Mortgage 100 GPS contingency
£5,000 communications contingency
Total designated funds for the financial year £84,826.
Unrestricted funds
Restricted funds
Unrestricted funds
Restricted funds
A contingent liability exists to repay grants received in relation to capital building costs should certain conditions not be fulfilled by the charity. In this regard charges have been registered by The Department for Communities who partly financed the building works.
A legal charge dated 15 December 2022 in favour of The Department of Communities is held over the property at 100 Great Patrick Street, Belfast, BT1 2LH. This charge is in respect of funding received for the development of the property.
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
The company is limited by guarantee and has no share capital. The liability of the members is limited to £1 per member.
(i) Control
The charity was under the control of the Board of Directors throughout the year.
(ii) Vi-able Corporate Services Limited
The charity holds 50% of the issued share capital in a joint venture company Vi-able Corporate Services Limited (Vi-able).
During the year Vi-able charged the charity £34,762 (2025 - £43,313), £32,992 for the provision of corporate services and £1,770 for the provision of management and governance services.
During the year Vi-able occupied offices at 100 Great Patrick Street, Belfast a property jointly owned by the charity and Include Youth, with rent and service charges receivable by the charity of £4,556 (2025 - £4,556).
At the year end there were debtor balances owing from Vi-able Corporate Services Limited of £6,356 (2025 - £12,818). Of which £6,356 (2025 - £10,516) was owed to VOYPIC and £nil (2025 - £2,302) owed in relation to 100 Great Patrick Street.