Governance and Financial Viability Standard and Code of Governance
The Board has taken reasonable steps to ensure that it meets the requirements of the Governance and Financial Via- bility Standards, and is satisfied that there have been no material breaches of the Standard. Public Benefit The Board has taken account of the Charity Commission’s general guidance on public benefit when reviewing the Charity’s aims, objectives and planning. Statement of Directors’ Responsibilities Company Law and Registered Social Housing Provider legislation require the Directors to prepare financial statements for each Financial Year, which give a true and fair view of the state of affairs of YMCA as at the end of the Financial Year and of the surplus or deficit of the organisation for that period. In preparing these financial statements, the Directors are required to: X select suitable accounting policies, apply them consistently and state them in the financial statements; X make judgements and estimates that are reasonable and prudent; X state whether applicable accounting standards and statements of recommended practice have been followed; X prepare the financial statements on the going concern basis, unless it is inappropriate to presume that YMCA will continue in business. The Directors are responsible for ensuring that arrangements are made for keeping proper books of account with respect to the Group’s transactions and its assets and liabilities such as to enable every statement of comprehen- sive income of YMCA Trinity Group to give a true and fair view of the income and expenditure of the period and every statement of financial position of the state of affairs of YMCA Trinity Group and to ensure that the financial statements comply with the requirements of the Companies Act 2006, the Housing and Regeneration Act 2008, and The Account- ing Direction for Private Registered Providers of Social Housing in England 2022. The Directors are also responsible for establishing and maintaining a satisfactory system of control over the Group’s books of account, its cash holdings, and all its receipts and remittances, and hence for taking steps for the prevention and detection of fraud and other irregularities. Internal Controls The Directors have considered their responsibilities and systems of internal control and agreed that no significant weaknesses or breaches are considered to exist. The Charity operates a comprehensive annual financial planning and budgeting process, which is approved by the Board. Performance is monitored through the use of activity and financial targets. An independent Internal Controls Audit took place in early 2022. Recommendations from the Internal Controls Audit were adopted following a report to the Finance, Risk and Compliance Committee in April 2022 and an action plan is being acted upon. The Board of Directors, through its sub-committees, receives reports and develops action plans to implement the continuous improvement and development process, which includes risk assessment and mapping. Significant risks are highlighted and monitored by the Executive Team, which is led by the Chief Executive. All major risks to which YMCA Trinity Group is exposed and identified from these procedures have been reviewed by the Board of Directors. Mitigation of risk is continually being developed or enhanced. Statement of Disclosure of Information to Auditors We, the Directors of YMCA Trinity Group who held office at the date of approval of these financial statements as set out from page 50 each confirm, so far as we are aware, that: X there is no relevant audit information of which the Group’s auditors are unaware; and X we have taken all the steps we ought to have taken as Directors in order to make ourselves aware of any relevant audit information and to establish that the Group’s auditors are aware of that information.
By Steve Mallinson Chair of the Board Approved by the Board on 22 September 2025
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