Evidence browser
Explore the evidence
Loading the evidence…
Evidence browser
Loading the evidence…
Evidence browser
35,970 claims
Expenditure is recognised when there is a legal or constructive obligation, probability of settlement, and reliable measurement.
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably.
Financial · Procedural statement · From No5 Young People — annual report and accounts, year ending 31 March 2025, page 13
Dividends are recognised once declared and notification of the dividend due is received.
Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
Financial · Procedural statement · From No5 Young People — annual report and accounts, year ending 31 March 2025, page 13
Deferred income is recognised when the donor specifies future use or imposes conditions before entitlement.
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when: The donor specifies that the grant or donation must only be used in future accounting periods; or The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Financial · Procedural statement · From No5 Young People — annual report and accounts, year ending 31 March 2025, page 13
Grants are recognised when the charity has an entitlement to funds and conditions linked to grants have been met.
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Financial · Procedural statement · From No5 Young People — annual report and accounts, year ending 31 March 2025, page 13
Voluntary income is recognised when entitlement to the income, probability of receipt, and reliable measurement are established.
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Financial · Procedural statement · From No5 Young People — annual report and accounts, year ending 31 March 2025, page 13
The charity considers there are no material uncertainties about its ability to continue as a going concern.
No.5 Young People meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
Governance · Risk statement · From No5 Young People — annual report and accounts, year ending 31 March 2025, page 13
The financial statements comply with FRS 102 and the Charities Act 2011.
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Governance · Policy statement · From No5 Young People — annual report and accounts, year ending 31 March 2025, page 13
No.5 Young People holds £47,000 designated reserves to meet the need of relocating during 2025/26.
No5 holds £47,000 designated reserves to meet the need of relocating during 2025/26
Financial · Funding statement · From No5 Young People — annual report and accounts, year ending 31 March 2025, page 6
No.5 Young People has an unrestricted reserves balance of £120,000.
Based on this policy an unrestricted reserves balance of £120,000 is considered appropriate
Financial · Funding statement · From No5 Young People — annual report and accounts, year ending 31 March 2025, page 6
No.5 Young People maintains well-established, safe clinical processes and procedures.
maintained well established, safe clinical processes and procedures, ensuring we meet our safeguarding responsibilities and the confidentiality essential to supporting vulnerable young people
Service · Policy statement · From No5 Young People — annual report and accounts, year ending 31 March 2025, page 5
No.5 Young People delivered 3 Creative Expressive Wellbeing projects supporting 31 young people.
Delivered 3 Creative Expressive Wellbeing projects, supporting 31 young people
Service · Observational claim · From No5 Young People — annual report and accounts, year ending 31 March 2025, page 6
No.5 Young People delivered mental health workshops reaching 35 young people.
Delivered mental health workshops, reaching 35 young people
Service · Observational claim · From No5 Young People — annual report and accounts, year ending 31 March 2025, page 6
No.5 Young People saw an average of a 4-point improvement in young people's feelings at the end of their counselling.
Consistently seen an average of a 4-point improvement in how young people feel at the end of their counselling versus the beginning (on a scale of 1-10)
Service · Observational claim · From No5 Young People — annual report and accounts, year ending 31 March 2025, page 6
No.5 Young People delivered 7,495 counselling sessions during the year.
Delivered 7,495 counselling sessions
Service · Observational claim · From No5 Young People — annual report and accounts, year ending 31 March 2025, page 6
No.5 Young People provided 801 young people with counselling services during the year.
Supported 801 young people through counselling
Service · Observational claim · From No5 Young People — annual report and accounts, year ending 31 March 2025, page 6
No.5 Young People focuses on safety, trust, choice, collaboration, and empowerment as a trauma-informed organization.
As a trauma-informed organisation, we focus on safety, trust, choice, collaboration, and empowerment
Service · Policy statement · From No5 Young People — annual report and accounts, year ending 31 March 2025, page 4
No.5 Young People works alongside young people, the local community, and partners to develop co-produced services.
We work alongside young people and other professionals as equal partners, guided by the principles of co-production
Service · Policy statement · From No5 Young People — annual report and accounts, year ending 31 March 2025, page 4
No.5 Young People offers free, confidential support to young people aged 11-25 affected by mental or physical health issues.
No.5 is a charity providing free, confidential support, information and counselling to young people aged 11-25, affected by mental or physical ill health or by social and economic difficulties
Service · Policy statement · From No5 Young People — annual report and accounts, year ending 31 March 2025, page 3
No.5 Young People aims to ensure best practice by providing high-quality training and continuous professional development.
To ensure best practice by providing high quality training and continuous professional development to all staff, volunteers, young ambassadors, and other external organisations
Service · Policy statement · From No5 Young People — annual report and accounts, year ending 31 March 2025, page 3
No.5 Young People provides mental health support to children, young people, and their communities in Reading.
Our mission is to provide mental health and emotional support to children, young people and those around them in Reading
Service · Policy statement · From No5 Young People — annual report and accounts, year ending 31 March 2025, page 3