YELDALL MANOR recovery for life Report and Financial Statements st for the year ended 31 March 2024 Yeldall Christian Centres A company limited by guarantee Company Registration Number: 02482048 Charity Number: 1000038
This page is intentionally blank
Contents Page Legal and Administrative Information Chair of Trustees, Report Trustees, Report 4-19 Auditors, Report 20-22 Statement of Financial Activities {including Income and Expenditure Account) 23 Balance Sheet 24 Statement of Cash Flows 25 Notes to the Financial Statements 26-38
YELDALL CHRISTIAN CENTRES COMPANY INFORMATION The Board of Trustees of Yeldall Christian Centres presents its report and audited financial statements for the year ended 31 March 2024. Reference and Admlnlstrative Information: Charity Name: Charlty Registration Number: Company Registration Number: Registered Office and Operational Address: Yeldall Christian Centres 1000038 02482048 Yeldall Manor, Bear Lane, Hare Hatch, READING RGIO 9XR Board of Trustees: Mr A Tower {Chair) Drj Stone (Vice-chair) Mr P Emms Mrs R Hayward Mrj Herring Mr R Howard Mr M Phillips Mr N C Tinker Ms H Yoder Company Secretary: Mrs S Hedger Senlor Leadership Team: Mr T Lloyd-Roberts Mrs Mansour Mrs N Bradley Mrs S Dent Mr C Etchels Mrs A Fletcher Mrs S Hedger Mrs White Ms R Williams Mr M Winsor Joint Chief Executive (to June 20231 Chlef Executive (Joint Chief Executive to June 2023> Finance Manager Payroll and Personnel Administration Manager (to May 2024) Head of Therapy / Senior Counsellor Interim Programme Manager (from July 2024) Administration and Supporter Relations Manager Programme Operations Manager {to July 2024) Programme Development Manager (to July 2024) Facilities Manager Auditors: Bruton Charles Chartered Accountant5 The Coach House Greys Green Business Centre HENLEY-ON-THAMES RG9 4QG Bankers: Lloyds Bank plc Hl8h Street BRACKNELL RG12 IBT
YELDALL CHRISTIAN CENTRES CHAIR OF TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 As we end 2023-24, Yeldall continues to celebrate high levels of resident occupancy and an encouraging level of funding which, combined with innovative approaches to therapeutic work, gives a hopeful outlook for recovery outcomes. Improved financial reserves have allowed some stability and investment. Chief Executive, Samy Mansour, has been getting established during this financial year, further to Treflyn Lloyd-Roberts having left in June 2023 after a handover period. This period has been characterised by enhanced levels of staff training, team building and vision casting. Some changes at senior staff level are being worked through. The appointment of an HR Officer and Director of Operations later in 2024 will help add to the infrastructure in helpful ways. Alongside partnering with other charities in the rehousing sector, Yeldall also reintroduced some Resettlement housing to help meet needs on a flexible basis. Yeldall continues to enjoy and benefit from the relatlonships wlth local churches and indlvldual supporters, which are $0 essential to its operation, as well as continuing to develop the professional connections that are important to enable the fulfilment of Yeldall's role in the sector. Alan Tower Chair of Trustees Yeldall Christian Centres
YELDALL CHRISTIAN CENTRES TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Our Aims and Objectives PURPOSES AND AIMS The charit¢s purposes are set out in the objects contained In the company's memorandum of association. Our overall purposes are achieved through the provision of residential dru8 and alcohol treatment {rehabilitation), recovery support housing and aftercare. The alms of the charity are: To glorify God through offering healing, wholene55 and hope to men with drug and alcohol problems and to see them set free from addiction and living a new life in Christ. Our vision is that Yeldall wants all those affected by addiction to heal. transform and thrlve. Our mission, rooted In our Christian faith, is to help those in addiction to find recovery. Our holistic approach gives them the opportunity to: Belong to a safe and nurturing community Understand themselves and their addiction better, and address the causes; and Develop the skills for an on8olng life in recovery. We see all people as created and loved by God. We seek to deal with people fairly and impartially, recogni5in8 the importance of treating people as indlviduals. We seek to act in ways that respect the dignity, uniquene55, and intrinslc worth of every person, whether it is those we seek to senie, our staff, trustees, volunteers, or supporters. Our programmes are based on Biblical principles and values, which we believe will contribute to the physical, emotional and spiritual well-being of every resident. We will never Impose our viewpoint upon anyone, recognising freedom of choice in faith, as in other areas. ENSURING OUR WORK DELIVERS OUR AIMS We review our aims, objectives and actlvities each year. This review looks at what we achieved and the outcomes of our work in the previous twelve months. The review looks at the success of each key activity and the benefits to those groups of people we are set up to help. The review also helps us to ensure that our aims, objectives and activities remain focussed on our stated purposes. We have referred to the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future actrvities. In particular, the trustees consider how planned activities wlll contribute to the aims and objectives they set.
YELDALL CHRISTIAN CENTRES TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 THE FOCUS OF OUR WORK Our main objective for the year continued to be the provision of rehabilitation, recovery support housing and aftercare for people with a history of drug and alcohol problems. We aim to provide a range of services which reflect the relevant quality standards and address the potential problems related to rehabilitation from addiction to drugs and/or alcohol. We also work in partnership with other agencies to ensure that the widest range of services is available that best matches the needs of our clients. YELDALL STRATEGIC APPROACH AND METHODOLOGY This outlines a comprehensive strategic approach and methodology for achieving the desired outcome5 outlined in the service specification for Yeldall's pro8ramme. It highlights key strategies and methodologies that will ensure successful treatment and long-term recovery for individuals suffering from substance abuse. Strategic Approach l. Holistic Treatment Model We adopt a holistic treatment model that addresses the physical, psychological, and social aspects of addiction. This approach ensures that all underlying issues contributing to substance abuse are effectively addressed. 2. Indlvidualised Treatment Plans Recognising that each individual's journey to recovery is unique, we develop personalised treatment plans tailored to each patient's specific needs, preferences, and circumstances. Key Strategles l. Comprehensive Assessment and Diagnosis Initial Evaluation: A thorough assessment, including health, psychological, and social evaluations, to create a detailed understandin8 of the individual's condition. Continuous Monitoring: Regular assessments throughout the treatment to track progress and make necessary adjustments to the treatment plan. 2. Integrated Treatment Services Behavioural Therapies: Evidence-based therapies such as Cognitive Behavioural Therapy ICBT>, Dlalectical Behaviour Therapy IDBT), and Motivational Interviewing {Mll to address the psychological aspects of addiction. An integrative therapy model is also used to meet individual residents, specific needs.
YELDALL CHRISTIAN CENTRES TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 3. Family and Community Involvement Family engagement.. Involving famSly members in the treatment process to improve communication, provide support, and address family dynamics that may contribute to addiction. Community Integration: Encouraging participation in community support groups and activities to build a strong support network post-treatment. 4. Aftercare and Relapse Prevention Aftercare Planning: Develop a comprehensive aftercare plan that includes on8oing therapy, support group participation, and regular follow-ups. Relapse Prevention Programmes provide education and tools to recognise and manage triggers and develop coping strategies to prevent relapse. Methodologies l. Evidence-Based Practices Cognitive Behavioural Therapy ICBT): Helps individuals recognise and change negative thought patterns and behaviours related to substance abuse. Motivational Interviewing {Ml): Enhances motivation to change and reinforces commitment to treatment goals. Contingency Management (CM): Uses posStive reinforcement to encourage sobriety and adherence to the treatment plan. Trauma focus therapy helps individua15 to stabilising their emotions and triggers, manage the processing of the root cause of addiction and achieve reintegration into society in a healthy manner. 2. Multidisciplinary Team Approach Team Composition: This includes recovery workers, healthcare support workers, addiction counsellors, spiritual workers, and peer support Specialists. Collaborative Care: Regular team meetings to discuss residents, progress, share insights, and make collaborative decisions on treatment adjustments. Innovative Practices l. Mindfulness and Stress Reduction Techniques Mindfulness-Based Relapse Prevention IMBRP}: Combines mindfulness practices with relapse prevention strategles to help individuals stay present and manage cravings. Prayers and Meditation.. Incorporating prayers and meditation sessions promotes mental, emotional, and spiritual well-being and reduces stress.
YELDALL CHRISTIAN CENTRES TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 2. Nutritional and Lifestyle Interventions Nutrition and work experience: Educating and training residents to engage with nature and work outdoors on the land, participating in recycling programmes, and developing healthy eating habits to support physical health and recovery. Exercise programmes: Access to exercise and gym facilities throughout the programme 15 offered to improve physical fitness and mental well-being. 3. Peer Support enhanced culture Peer Support: Connecting residents with peer mentors who have successfully recovered from addiction to provide guidance and 5UPPOrt. Our strategic approach and methodology for drug rehab focus on providing comprehensive, individualised, and evidence-based treatment that addresses the multifaceted nature of addiction. By integratln8 Innovative practices and invofving family and community, we aim to ensure the successful attainment of the desired outcomes, leading to long-term recovery and improved quality of life for our patients. Our Activities HOW OUR AcfiviTIES DELIVER PUBLIC BENEFIT Yeldall Manor Is a resldentlal Christian addiction recovery centre offerin8 seNices for men over the age of 18, which has been in operation since 1977. In 2023-24, our services comprised two phases of intense treatment: Phase I 'Grounding' and Phase 2 'Growth', followed by two resettlement phases: Resettlement I 'Application' and Resettlement 2 'Reintegration'. Phases l and 2 were registered with the Care Quality Commission under the registration category "Accommodation for persons who require treatment for substance misuse" We also offer EstherLine, which provides telephone support for women with addiction issues. Our maln activlties and beneficiaries are described in more detail below. All of our charitable activities focus on the provision of residentlal rehabilitation and recovery support for people with drug and/or alcohol problem5 and are undertaken to further our charitable purposes for the public benefit. Benefits to the Indlvldual: Yeldall's servlces provlde numerous benefits to individuals, including but by no means limited to: Improved health outcomes: Successful treatment can improve physical and mental health, reducing the need for future medical care Increased quality of life: Rehabilitation helps individuals regain control of their lives, improve their relationships, and enhance their overall well-belng
YELDALL CHRISTIAN CENTRES TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Enhanced employment opportunities: Recovery often enables individuals to return to work or pursue new career opportunities, improving their financial sta bility. Benefits to the Community: The community also reaps significant benefits from the practical work of Yeldall services such as: Reduced crime rates: Successful rehab can lead to a decrease in drug-related crimes, benefiting public safety and reducin8 law enforcement costs Lower healthcare costs: Effective treatment reduces the burden on emergency services and long-term healthcare facilities as well as social service expenditure Increased productivity.. Rehabilitated individuals contribute to the economy by becomin8 productive members of society. Cost-benefit Analysis: Analysing the ratio of treatment costs against the tangible and intangible benefits demonstrates clear value for money, when seen as investment in the individual's future and the communlty's well-being. Effectlve treatment can lead to a significant return on investment by significantly lowering future societal costs, enhanclng the quality of life for individuals, and contributing to overall community welfare. DETOXIFICATION PROGRAMME Our medically-monitored detoxification from opioids was suspended during the COVID-19 lockdown and has not been reinstated. We support potential clients In accessing appropriate detoxlfication provisions and have established links with other providers who can offer thls service. PHASE I: GROUNDING Yeldall Manor is a healing community with a holistic approach encompassing physical, mental, emotional and spiritual well-being. Phase I lasts twelve weeks and is a period in which the resident can stabilise. They Can return to physlcal health in a supported environment whilst starting to build relationships, regain clarity of mind and the abillty to start self-reflecting to identify needs and start to set goals for the future. Each resident will reflect on their past and identify harm, take ownership of their addiction, and start to explore the driving factors of addiction in a supportive community of like- minded men. This Phase includes: Highly supportive and structured environment to explore addiction and its roots Regular one-to-one sessions with qualified counsellors and group facilltators Seamless continuation onto the Yeldall Manor Phase 2 programme Trainlng groups on the fundamentals of addiction and process groups to become aware of emotions and behaviours
YELDALL CHRISTIAN CENTRES TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Varieties of alternative group work: mindfulness, creativity, journaling, budgeting and fellowship. Opportunity to meet one-to-one with our chaplaincy team as well as community groups focussing on the Christian faith Meaningful work in the house or grounds- a chance to learn new skills Recreation opportunities e.g., swimming, football, gym, shopping Optional twelve-step groups and groups exploring creative arts, mindfulness, and fitnes5. PHASE 2: GRowfH Phase 2 lasts for a further twelve weeks and empowers residents to advance in recovery skills and grow in physical health. Each resident becomes aware of human functloning, emotional well-being, core needs and cognitivelbehavloural patterns, and develops an understanding of the personal drivers underpinning their addiction, along with an awareness of their own relapse trlggers. This Phase includes.. On-going high level of support One-tone counselling wlth their trained counsellor looking at past and current issues as well as plans for the future. Teaching groups on life skills, attitudes, ethics, relationships and relapse prevention Interactive groups - a chance for each individual to contribute to their own and others, ¢0very by becoming responsible and accountable to each other in sharlng openly and honestly On-80ing opportunity to meet one-to-one with our chaplaincy team and community groups focussing on the Christian faith. Meanlngful work in the house or grounds- a chance to learn new skills Training OPPOrtunlties that may include literacy, numeracy, budgeting and IT Recreation opportunities e.g. swimming, football, gym, shopping Optional twelve-step groups and groups exploring creative arts, mindfulness, and fitness Opportunlty to join the 18 to 24-week Resettlement l accommodation living semi- independently on-site Looking at Phase l and 2 together, of residents who commenced Phase I during the 2023-24 financial year, 57% have either completed the two-phase programme or are still resident at the time of writing (of those resldents who left the programme in 2022-23, 60.5% did so having completed both phases, 2021-22: 40.6%). The average occupancy across Phases l and 2 during the year was 16.72 residents (2022-23: 17.03, 2021-22: 15.88). Resettlement I: APPLICATION Resettlement l is flexlble In length, up to six months, dependent upon assessed need, and it equips residents to implement thelr newly acquired skills in a semi-independent living environment (The Lodge), which is still situated on the Yeldall estate. This allows them to acclimatise to the pressures of
io YELDALL CHRISTIAN CENTRES TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 independence whilst remaining abstinent in a safe and supportive environment. It also enables each resident to build their recovery support network in the local area and attend work-based placements and training courses to equip them for future employment. This Phase includes: One-to-one key working and indivldual support plans Weekly or fortnightly counselling with the same counsellor who worked with them in Phases I and2 Interactive groups - a chance to discuss various issues in addition to being responsible and accountable to each other Group topics include relapse prevention, life skills, healthy eating, appropriate attitudes, budgeting and relationships Continued opportunity to meet with our chaplaincy team as well as other opportunities for meeting in a Christian context Voluntary work placements within local businesses or charities Training opportunities, which may include help with literacy, numeracy and IT, as well as personal and professional development Support in finding suitable work and housing The average occupancy during the year was 8.74 residents12023-23: 9.98, 2021-22: 7.40). Resettlement 2: REINTEGRATION Yeldall runs a hybrid move-on supported housing scheme. We offer a total of seven beds, both on-site and in the community, enabling us to provide much-needed move-on accommodatlon to those leaving our Resettlement I phase. Residents who choose to continue with us to Resettlement 2 agree to be tested for drugs and alcohol regularly, must be workin8 towards full-time employment or education and meet on a monthly basis with their key worker. They very much remain part of the Yeldall family, often joining us for Sunday lunch or other occasions. These seven beds run by Yeldall augment those already available from several like-minded Christian charities, who continue to provide local supported accommodation men leaving residential treatment services such as Yeldall Manor. During the 2023-24 financial year, there were two beds available off-site, which saw an average occupancy of 1.7. COMMUNITY SUPPORT Once our resident5 have completed their Yeldall programme, we will assist them in finding safe accommodation, facilitating their ongoln8 recovery and helping them live independently in the community. We offer support and accountabillty, along with help to access any local services they
11 YELDALL CHRISTIAN CENTRES TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 would benefit from. There are various local support groups available, and there are also events organised by Yeldall that they can be part of. ESTHERLINE Estherllne is now functioning only as a help and advice line and has been very quiet over the past year. However contact is maintained with a few of the ladies, who are supported in their on-going recovery, With the family support programme planned for 2024-25, we are hopeful that there will be those attending that group that might also benefit from Estherline. CHAPLAINCY TEAM We continue to offer support to residents who wish to explore faith during their time on our programmes. During the past year, the vast majority of residents took the opportunity to meet one-to- one with members of the chaplaincy I'discipleship'l team. Not all of these have a declared faith, but they demonstrate an openness to explorin8 what spirituallty is to grow a mature, healthy, holistic recovery. This is augmented by the opportunity to attend church each week plus other Christian courses / services including an in-house reflective 'encounterf evening. COACH HOUSE The Coach House site on the perimeter of the Yeldall Manor grounds contains nine business units housing various artists and makers and other trades and services, plus a couple of others who rent storage space. In addition to the rental income which benefit5 Yeldall, many businesses "give back" to Yeldall in some way. This could be in terms of offering voluntary work placements to our residents, art /craft courses for staff or residents, providing training, services, or some other wav. VOLUNTEERS Yeldall is very grateful for the service of several dedicated volunteers who help us in various way5. We are indebted to those who help us in areas such as facilities/lT, reception, kitchen, driving, gardening, fitness and mentorlng. They are a valued and vital part of the Yeldall community.
12 YELDALL CHRISTIAN CENTRES TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Financial Review FINANCIAL ACTIVITY The third quarter of the previous financial year (2022-23) had been very challenging, when the cost-of- living crisls coupled with uncertainty in the financial markets caused income {particularly larger gifts from individuals, churches and trust funds} to drop at the same time as expenditure increased, leading to available working capital reaching critlcal levels. Our supporters responded generously to an emergency appeal which, along with cost-saving measures, meant we ended that year with working capital back at a higher level than it had been at the start of the financial year. 2023-24 saw income from funded residents (funded by substance misuse teams or sometimes privately) increase after many years of decline. The accounts for this year therefore show an overall increase in income of £63,000 from the previous year, including increases in income from charitable activities (fees received for funded residents) of £76,CMJO and investment income of £6,000, alongslde reductions of £12,Crf)O in voluntary income and £7,000 in other income. Voluntary income received during the year included £30,000 trust income given to cover expenditure for a three year perlod and therefore only £5,OCM) of this income was included in 2023-24 figure5. The 8eneral fund surplus for the year was £44,000 after an allocation of £75,0(K) to the General Contingency and Bullding Contingency Designated Funds. The year ended with an overall surplus of £192,00012023- £62,OlJJ}, which comprised surpluses of £44,CM)O in general unrestricted funds, £84,CM)O in other designated funds and £69,000 in restricted funds together with a deficit of £5,LX)O in the capital resee. Overall, the financial results have led to an increase In general unrestricted reserves to £170,000 (2023- £126,ChJOI and an increase in total resee5 to £1,116,000 {2023- £924,000). The reduction in charitable expenditure of £64,000 includes reductlons of £40,LX)O in staff costs and £23,CM)O in property costs (mainly rent payable on leased properties). Other changes are detailed in note FUND-RAISING In 2023-24, £771,479 was received in voluntary income {2022-23: £782,979) comprising 52% of total income12022-23: 55%). This included two Significant gifts of £50,000 each (including Gift Aid) into the Good Samaritan Fund as well as other major gifts. The generosity of all of our supporters, including individuals, churches and trust funds, who give 50 freely from what they have, Is a never-ending blessing to us. Without such support, we simply would not be able to function as we do.
13 YELDALL CHRISTIAN CENTRES TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 We have continued to hold quarterly Celebration services in various local churches, as well as our annual Open Day here at Yeldall Manor, which all continue to be an excellent witness of some of the lives that have been changed over recent months, and are much-enjoyed by those who attend. The 'Yeldall Everest Challenge, in May, a climbing event held in partnership with the local Oakwood Centre, took place this year; an initiative of a then-resident supported by peers and staff. This event was very positive for all who took part, and ralsed around £6,000 towards our Good Samaritan Fund, which continues to support those men who cannot otherwise afford to access our programmes. Support from charitable trust and foundations provides a vital part of our income and, since 2022 we have been working alongside a fund-raising consultancy, Chell Perkins, to assist us in our communications with, and applications to, these bodies. We remain incredibly grateful for the generous support of many trust funds (including Berkshire Community Foundation amongst many others), some of whom have supported us faithfully for many year5, whilst others have made a contribution for the first time. INVESTMENT POLICY Under the Memorandum and Articles of Association, the charitable company has the power to make any investment that the directors see fit. The trustees have operated a policy of keeping available funds in an interest-bearing charltles, deposit fund with an investment management company. RESERVES POLICY The directors have reviewed the charitable company's need for reserves in line with the guidance issued by the Charity Commission. Free reserves at March 2024 were £117,00012023: £72,000), which equates to just under five weeks, running costs. In the unlikely event that further funds are required, there is £119,000 in designated funds (2023: £35,000), which can be used as needed. Based on various scenarios on loss of revenue streams, net of associated cost savings, the directors deem it reasonable that the desired level of free reserves would be in the range of £150,000- £200,000, so, despite the surplus in the year, there is still a shortfall. However, should a combination of loss of income streams occur, there are unencumbered assets whlch could be liquidated to bolster reserves, wlthout significantly changing the objectives of the charity.
14 YELDALL CHRISTIAN CENTRES TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Plans for Future Periods The charity plans to continue the activlties outlined above in the forthcoming years subject to satisfactory funding arrangements. The following innovative plans aim to enhance the effectiveness of our drug rehab services, improve outcomes for our residents, and generate broader benefits for the community. These initiatives are designed to address emerging challenges, leverage new technologies, and incorporate best practices in addiction treatment. l. Holistic Healthcare and treatment Programmes Rationale: Addressing the mind, body, emotion, and spirit is crucial for comprehensive recovery, promoting overall well-being and resilience. Plan: Integrative Theraples: Expand offerings to include one-to-one and group therapy, Wellness Education: Provide workshop5 on nutrition, physical fitness, and mental health. Hoped-for Benefits: Improved physical health and reduced stress, supporting lon8-temi recovery. Enhanced overall well-being, contributing to higher quality of life. Empowered residents with knowledge and skills for maintaining health post-treatment. 2. Community-Based Recovery Initiatlves Ratlonale: Engaging the broader community can provide additional support networks and reduce the stigma associated with addiction. Plan: Community Education Programmes: Conduct outreach to educate the public about addiction and recovery, fostering a supportive environment. Collaboratlve Projects: Partner with local organisations to create employment opportunities, volunteer programmes, and recreational activities for residents. Hoped-for Benefits: Increased community support and reduced stigma. Enhanced social reintegration and employment opportunities for residents. Strengthened community bonds and improved public health. Concluslon Implementing these innovative plans will significantly enhance our drug rehab services, offering more personalised, effective, and comprehensive care. The anticipated benefits include improved resident recovery outcomes, a more robust support system, and broader community benefits such as reduced crime rate5, better public health, and Increased social cohesion. By staying at the forefront of addiction treatment providers, we can ensure our resldents have the best possible chance at long-term success and a brighter future.
15 YELDALL CHRISTIAN CENTRES TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Structure, Governance and Management GOVERNING DOCUMENT th The organisation is a charitable company limited by 8uarantee, incorporated on 16 March 1990 and registered as a charity on 8 August 1990. The company was established under a Memorandum of Associatlon, which established the objects and powers of the charitable company and is governed under its Articles of Association. Each member of the charitable company may have a liability of £1 in the event of the charitable company being liquidated whilst they are a member or within one year of them ceasing to be a member. RECRUITMENT APPOINTMENT INDucfioN AND TRAINING OF TRusfEES The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles are known as members of the Board of Trustees. The trustees bring a wide range of skills to the charity and, when considering inviting additional trustees to join the board, the trustees will consider those with a similar vision who can bring specialist skills and experience needed for future development. Potential trustees are normally recommended by one or more of the existing trustees and/or Chief Executlve. They are provisionally considered by the Board before being 'interviewed' by two or more of the trustees who will present a report to the subsequent meeting before the candidate is formally invited to join the Board. As part of the recruitment process, the potential candidate will be given a copy of the Charity Commission's guidance 'The Essential Trustee, and sign a declaration affirming that they will act in accordance with the guidelines and are not disquallfied from acting as a trustee by reason of unspent conviction for fraud, bankruptcy or removal as a charity director. To verify this, we undertake an Adverse Credit History check. All of these checks are repeated whenever a trustee is re-elected. Under the Articles of Association. the serving directors may appoint additional directors at any time. The Articles of Association require that any directors so appointed must retire at the first Annual General Meeting following appointment and may offer themselves for re-election. The Articles of Association also require that a third of the other directors shall retire at every Annual General Meeting. Ms Heidi Yoder, Mr Alan Tower and Mrs Rachel Hayward are retiring and are submitting themselves for re- elettion. Existing trustees are already familiar wlth the practlcal work of the charity and new trustees are encouraged to meet the exlsting trustees and key employees to familiarise themselves with the charity and the context in which it operates. New trustees will also be provided with relevant information relating to the charity. Trustees are kept informed of external training events where these may facilitate the undertaking of their role.
16 YELDALL CHRISTIAN CENTRES TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 RISK MANAGEMENT The trustees continue to review the major risks to which the charity is exposed and consider systems to mitigate those risks. Management are encouraged to bring new risks to the attention of trustees as soon as they are identified. A risk register has been developed and this lists all identified risks along with mitigation measures that have been put in place. A quarterly Governance Meeting looks at risk as one of its Standing agenda items {others include policy updates, staffing, complaints, incident reviews and training). The identified risks that are still categorlsed as 'high" even following the application of control measures are as follows: Loss of key staff - if certain key members of staff leave this will leave gaps in the organisation. We have sought to ensure that more than one member of staff is trained up in any key function and have introduced longer notice periods for senior staff in the new standard contracts. Information technology Ivirus)- we are working with our IT support to ensure that back-up procedures for all key activities are adequate and robust. The move to a comprehensive electronic system to cover many aspects of our operation along with more cloud-based systems has provided additional mitigation in this area. Dependency on income sources- we continue to actively ensure that we have multiple streams of fundin8 for clients to come to Yeldall Manor. Government policy- changes in government pollcy towards residentlal rehabilitation could be damaging to the organlsation. Yeldall Manor is part of the Choices group of independent rehabilitation centres, the Recovery Group UK and is actively involved in discussions with government about the role of residentlal rehabilitation - this glves us some early warning of changes that may affect the sector. CQC Compliance Issues-there continue to be changes in how CQC inspects residentlal drug and alcohol rehabilitation. We have continued to be proactive in preparing for inspections by engaging external consultants to regularly review our practice and pollcles to identify areas requiring improvement. GDPR Compliance- data management and security remain a high priority, and we seek to be compliant with all requirements of the UK GDPR and thus mitigate any potential breaches. Global Pandemic- as with many organisations, the advent of COVID-19 identified shortcomings in our business continuity planning for such events. The work that we have done during the past years has strengthened our ability to cope with such high impact events. Internal risks are minimi5ed by the implementation of procedures for authorisation of all transactions and projects to ensure consistent quality of delivery for all operational aspects of the charStable company. All insurable risks are subject to normal insurance policies, covering matters such as employer's liability, public liability, buslness interruption, buildings and contents, etc.
17 YELDALL CHRISTIAN CENTRES TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 The charity also has trustee indemnity insurance, which includes professional indemnity for the seniices provided by the charity. Special activities are individually assessed for risk and additional insurance taken out to cover these if required. Pollcies and procedures are in place to ensure the health and safety of all staff, volunteers, service users and visitors to Yeldall Manor. ORGANISATIONAL STRUCTURE Yeldall Manor has a Board of Trustees that meets quarterly and is responsible for the strategic direction and policy of the charity. Currently there are nine members of the Board from a variety of professional backgrounds relevant to the work of the charity. The Chief Executive and Company Secretary sit on the Board but have no voting rights. A scheme of delegation Is In place and day-to-day responsibility for the provision of services rest with the Chief Executive and the Senior Leadership Team. The Chief Executive is responslble for ensurln8 that the charity delivers the services specified and that key performance indicators are met and, together wlth hls team, has responsibility for the day-to-day operational management of the Centre. The Senior Leadership Team has responsibility for Individual supervision of the staff team and for ensuring that the team continue to develop their skills and working practices in line with good practice. RELATED PARTIE5 Yeldall Manor is accountable for its provision of care and treatment to the Care Quality Commlssion and Public Health England. Yeldall Manor receives referrals from across the UK. These referrals corne from communlty or prison drug and alcohol teams, sollcitors and probation officers, doctors, community mental health teams, homeless hostels, churches, prison chaplaincles, families and friends of people with a drug and/or alcohol problem and from individuals themselves. Resldents, places are funded by varlous dlfferent routes, with the Good Samaritan Fund becoming increasingly important as local authority funding decreases and fewer people are able to self-fund their rehabilitation. In many cases we are able to apply for enhanced housing benefit to cover the housing aspects of their stay at Yeldall Manor. Yeldall is also part of various networks relevant to our charitable status and work. These include Choices, Recovery Group UK, International Substance Abuse and Addiction Coalition (ISAAC) and the Evangellcal Alliance IEAI. As mentloned elsewhere, Yeldall Manor also has links with many local churches that provide us with financial, prayer or practlcal support. We value their support immensely, but we have no official ties with any one church or denomination.
18 YELDALL CHRISTIAN CENTRES TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 STATEMENT OF DIRECTORS, RESPONSIBILITIES The directors {who are also trustees of the charitable actlvities for the purposes of charity law) are responsible for preparing the directors, report and the financial statements in accordance wlth general applicable law and United Kingdom Accountlng Standards (United Kingdom General Accepted Accountln8 Practice). Company law require5 the directors to prepare financial statements for each financial year which give true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources of the charitable company for that period. Under company law the director5 must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the proflt or loss of the company for that period. In preparing these financial statements, the directors are required to: Select suitable accounting policies and then apply them con5iStently; Observe the methods and prlnciples in the Charities SORP; Make judgements and estimates that are reasonable and prudent; State whether applicable UK Accounting Standards have been followed, subject to any material departures dlsclosed and explained in the financial statements; Prepare the financial statements on the going concem basis unless It is inappropriate to presume that the charitable company will continue in business. The director5 are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financlal position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safekeeping the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the director5 are aware: There Is no relevant audit information of which the charitable companvs auditor is unaware; and The directors have taken all steps that they ought to have taken to make themselves aware of any relevant audit infomiation and to establish that the auditor is aware of that information.
19 YELDALL CHRISTIAN CENTRES TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 AUDITORS Bruton Charles were re-appointed as auditors during the year and have expressed their willingness to continue in that capacity. A resolution proposing their re-appointment will be put to the Annual General Meeting. In preparing thls report, advanta8e has been taken of the small companies, exemptlon in the Companles Act 2006. Yeldall Manor Bear Lane Hare Hatch Reading Berkshire RGIO 9XR BY ORDER OF THE BOARD A Tower Chair of Trustees 26 . September 2024
20 YELDALL CHRISTIAN CENTRES INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS FOR THE YEAR ENDED 31 MARCH 2024 Oplnlon We have audited the financial statements of Yeldall Christian Centres {'the charitable company'} for the vear ended 31 March 2024 which comprise the Statement of Financial Activitie5, the Balance Sheet, the ststement 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 flnancial statements: give a true and falr view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources for the year then ended. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Companies Act 2(X)6. 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 Auditorfs responsibilitiesfor the audit of thefinancial statements section of our report. We are independent of the charitable 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 the provisions available for small entities, in the circumstances set out in note I to the flnancial statements, 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. Concluslons relatlng to going concern In auditing the financial statements, we have concluded that the trustees, 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 identlfled any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company'5 ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other Information The other information comprlses the information included in the annual report, including the trustees, report, otherthan the financial statements and our auditor's report thereon. The trustees are responsible for the other informatlon. Our opinion on the financial statements does not cover the other information
21 YELDALL CHRISTIAN CENTRES INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS FOR THE YEAR ENDED 31 MARCH 2024 and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with ouraudit of the financial statements, our responsibility isto 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent materlal misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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 the audit: the information given in the trustees, report. which includes the directors, report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and the directors, report included within the trustees, report has been prepared in accordance with applicable legal requirements. Matters on whlch we are required to report by exceptlon In the light of the knowledge and understandin8 of the company and it5 environment obtained in the course of the audit, we have not identified material misstatements in the directors, report included wlthin the trustees, report. We have nothing to report in respect of the followlng matters in relation to which the Companies Act 2006 requires us to report to you if, in our oplnlon: adequate and proper accounting records have not been kept, or returns adequate for our audlt 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 infomiation and explanations we require for our audit; or the trustees 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 trustees, report and from the requirement to prepare a strategic report. Responsibilities of trustees As explained more fully in the trustees, SponSIbl11t1es statement set out on page 18, the trustees (who are also the directors of the charitable company forthe purposes of company law) are responsible forthe preparation of the financial statements and for being satisfied that they give a true and fair view, and for
22 YELDALL CHRISTIAN CENTRES INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS FOR THE YEAR ENDED 31 MARCH 2024 such Internal control as the trustees determine Is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessin8 the companvs ability to continue as a going concern, disclosing, as applicable, matters related to going conrn and using the goin8 concern basis of accounting unless the trustees elther intend to liquidate the company or to cease operations, or have no realistic alternative but to do so. Audltor's responslbllltles for the audit of the flnanclal statements 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 auditorfs 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 materlal 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. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.or audltorsres onsibilities This description forms part of our auditorfs report. Use of our report This report is made solely to the charitable company's members, as a body, in accordance wlth Chapter 3 of Part 16 of the Companies Act 2CK16. Our audit work has been undertaken so that we might state to the charitable companvs members those matters we are requlred to state to them in an audltor'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 charltable compan¢s members as a body, for our audit work, for thls report, or for the opinions we have formed. Bruton Charles Nell Major (Senlor Ststutory Audltor) Chartered Accountant and Registered Auditors The Coach House, Greys Green Business Centre, Henley-on-Thames, Oxfordshire. RG9 4QG . September 2024 8ruton Charles is ellglble to act as audltor In terms of sectlon 1212 of the Companles Att 2006
23 YELDALL CHRISTIAN CENTRES STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31 MARCH 2024 Total Funds 2024 Total Funds 2023 unstrirted Restrirted Funds Funds Note Income Donations, legocies and similor income 416,428 355,051 771,479 782,979 Investment income 6,375 6,375 155 Incomefrom charitable octivities 641,750 641,750 566,006 Other income 65,281 1,320 66,601 73,968 Total Income 1,129,834 356,371 1,486,205 1,423,108 Expendlture Costs of raisingfunds 76,148 76,148 79,156 Choritable ortivities 1,197,734 20,215 1,217,949 1,281,806 Total Expenditure 1,273,882 20,215 1,294,097 1,360,962 Net (expenditure}/income (144,0481 336,156 192,108 62,146 Transfers between reseNes 14/15 267,183 (267,183) Net movement in funds 123,135 68,973 192,108 62,146 Balances brought forward 820,937 102,946 923,883 861,737 Balances carrled forward 944,072 171,919 1,115,991 923,883 The Statement of Financial Activities includes all galns and losses recognised in the year. All income and expenditure derives from continuing activities. This Statement of Financial Activltles includes an income and expenditure account in accordance with Companies Act 2006 requlrements.
24 YELDALL CHRISTIAN CENTRES BALANCE SHEET AS AT 31 MARCH 2024 Note 2024 2023 Flxed Assets Tangible Assets io 708,073 713,202 Current Assets Debtors and prepayments Cash at bank and in hand li 71,386 453,953 525,339 77,858 256,456 334,314 Credltors: Arnounts falling due wlthln one year Net Current Assets Total Assets less current liabilities Creditors: Amounts falling due after more than one year 12 (117,4211 167,633) 407,918 1,115,991 266,681 979,883 13 156,OCM)I Net Assets 1,115,991 923,883 Capital and Reserves Unrestricted Funds General Funds Designated Funds Capital Funds 15 15 15 170,256 119,247 654,569 944,072 171,919 1,115,991 125,611 35,475 659,851 820,937 102,946 923,883 Restricted Funds 14 The trustees acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with s386 and s387 of the Companies Act 2006 and section 138 of the Charities Act 2011. These financial statements have been prepared in accordance with the provisions in part 15 of the Companies Act 2006 relating to small companies, constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company. The notes on pages 26 to 38 form part of these financial statements. These financial statements were authorised and approved by the trustees on and are signed on their behalf by: . September 2024 A Tower (Chair of Trusteesj,2A September 2024 Company Registration Number 02482048
25 YELDALL CHRISTIAN CENTRES STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 Note 2024 2023 Cash flow from operating activities 23 280,784 73,366 Cash flow from investing actlvltles Payments to acquire tangible fixed assets Interest recelved Net cash flow from investlng actlvltles 149,162) 6,375 142,787) {34,299) 155 (34,144) Cash flow from financing actlvltles Repayment of bank loans Net cash flow from flnanclng actlvltles {40,500) {40,500} (24,OW) (24,0001 Net Increase In cash and cash equlvalents 197,497 15,222 Cash and cash equlvalents at l Aprll 2023 256,456 241,234 Cash and cash equlvalents at 31 March 2024 24 453,953 256,456
26 YELDALL CHRISTIAN CENTRES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 I. ACCOUNTING POLICIES Basls of preparation The flnancial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charitles preparing their accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS1021, {effective l January 2019)- (Charities SORP {FRS 102)), the Charities Act 2011 and the Companies Act 2006. The significant accounting policies applied in the preparation of these financial ststements are Set out below. These policies have been consistently applied to all years presented unless otherwise stated. The Charlty constitutes a public benefit entity as defined by FRS 102. Income reco8nition pollcles Items of income are recognised and included in the accounts when all of the followln8 crlterla are met: the charity has entitlement to the funds; any performance condltlons attached to the items of Income have been met or are fully within the control of the charity; there Is sufficient certainty that receipt of the income is considered probable; and the amount can be rneasud reliably. Where incoming resources have related expenditure las with fundraisin8 or contract income) the incoming resources and related expenditure are reported gross in the SOFA. For le8acles, entitlement is the earlier of the charitable company being notified of an impendln8 distribution or the legacy being received. Grants from government and other agencies have been included as income from charitable activities where these amount to a contract for seniices, but as donations where the money is given in response to an appeal or with greater freedom of use. Interest recelvable 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. Expendlture and irrecoverable VAT Expendlture is recognised once there is a legal or constructive obllgatlon to make a payment to a third party, It Is probable that settlement will be requlred and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
27 YELDALL CHRISTIAN CENTRES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Allocatlon of support costs Certain expenditure is directly attributable to specific activities and has been allocated to those cost categories. Where these costs are attrlbutable to more than one activity, they have been apportioned to the individual activities on the basis of the time spent by staff on matters relating to those activities. Central support costs have been allocated on the basis of resources used and have been apportioned to the cost centres of fundraising and publlcity, individual projects within charitable expenditure and 80vernance costs. Governance costs Governance costs comprise all costs relating to the public accountabillty of the charitable company and its compliance with regulation and good practice. These costs include costs relating to the statutory audit. Operatlng lease agreements Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against Income on a straight-line basis over the period of the lease. Penslons The charltable company contributes to the personal defined-contribution pension schemes of employees. The assets of these schemes are held separately from those of the Charity in independently administered funds. The annual contrlbutions paid are charged against income. Tax status The charitable company is a registered charity within the definitions of section 506{1) Income and Corporation Taxes Act 1988 and therefore it is not assessable to corporation tax on any surplus charitable funds Tanglble flxed assets Tangible fixed assets are stated at cost (or deemed cost). These are capitalised if they can be used for more than one year and cost at least £1,000 and a full year's depreciation is charged in the year of acquisition. Depreciation is calculated to write off the cost of an asset, less its estimated residual value, over the useful economic Ilfe of that asset as follows: Kltchen equipment Barn Estate equipment Computer equlpment Motor vehlcles Freehold buildings Freehold land evenly over el8ht years evenly over fifteen years evenly over two to five years - evenly over two to three years - 25% on reduclng balance over fifty years is not depreciated
YELDALL CHRISTIAN CENTRES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Impalrment of flxed assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there 15 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 lif a nyl. Funds accounting Funds held by the charitable company are: Unrestrirted generalfunds- these are funds which can be used in accordance with the charitable objects at the discretion of the trustees. Designatedfunds- these are funds set aside by the trustees out of unrestrlcted general funds for specific future purposes or projects. Restrictedfunds- these are funds which can only be used for particular purposes within the objects of the charitable company. Restrictions arise when speclfied by the donor or when funds are ra5sed for particular restricted purposes. The trustees make transfers between funds when expenditure of a restricted nature is to be met from more than one type of fund. The maximum level of these transfers is agreed by the trustees prior to the expenditure. The nature and purpose of each fund is explained further in the notes to the financial statements. Credltors and provlslons Creditor5 and provisions are recognised at their settlement amount where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees, annual report. Financlal Instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financlal instruments are initially recognised at transaction value and subsequently measured at their settlement value. Goln8 concern 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.
29 YELDALL CHRISTIAN CENTRES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 2. INCOME FROM DONATIONS, LEGACIES AND SIMILAR INCOME General Restrirted Funds Funds 2024 2024 Total Funds 2024 General Restrlcted Funds Funds 2023 2023 Total Funds 2023 Individual 277,240 60,401 16,630 43,534 6,623 12,OlX) 416,428 167,031 53,909 86,480 27,725 14,906 s,0 355,051 444,271 114,310 103,110 71,259 21,529 17,000 771,479 280,905 58,576 61,522 51,254 16,114 10,000 478,371 112,390 1,491 128,653 20,068 23,353 18,653 304,608 393,295 60,067 190,175 71,322 39,467 28,653 782,979 Church Trust Income Tax Recovery Events Legacies 3. INCOME FROM CHARITABLE ACTIVITIES General Restrirted Funds Funds 2024 2024 Total Funds 2024 General Restrlcted Funds Funds 2023 2023 Total Funds 2023 Phases l & 2 Phase 3 Phase 4 510,386 111,603 19,761 641,750 510,386 111,603 19,761 641,750 382,722 126,758 56,526 566,006 382,722 126,758 56,526 566,006 4. OTHER INCOME General Restrirted Funds Funds 2024 2024 Total Funds 2024 General Restrlcted Funds Funds 2023 2023 Total Funds 2023 Rental Income & Service Charge Estate Income Sundry Income 60,194 1,689 3,398 65,281 60,194 1,689 4,718 66,601 61,234 5,749 824 61,234 5,749 6,985 73,968 1,320 1,320 6,161 6,161 67,807
30 YELDALL CHRISTIAN CENTRES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 5. COSTS OF RAISING FUNDS Unrestrlcted Funds 2024 Unrestrfcted Funds 2023 Staff costs Insurance Office costs Consultancy fees Events Newsletter Subscriptions Other costs 32,917 2,018 2,613 20,280 5,398 7,731 4,872 319 44,155 1,605 5,555 10,075 7,639 5,946 4,058 123 76,148 79,156 6. CHARITABLE EXPENDITURE Dlrert costs 2024 Support costs 2024 Totsl Funds 2024 Dlrect costs 2023 Support costs 2023 Total Funds 2023 Staff costs Resident cost5 Transport Property Insurance Training and recruitment Office costs Professional fees Governance Marketing Depreciation and loss on disposal Bank charges and interest Other costs 643,699 93,699 13,789 139,414 32,390 15,207 13,745 1,417 165,260 808,959 93,699 13,819 139,454 38,444 16,388 19,786 11,511 3,623 2,801 54,291 731,679 93,585 18,012 162,362 28,338 9,037 13,432 11,572 117,222 848,901 93,585 18,239 162,523 33,153 10,296 17,888 22,178 3,623 3,866 51,603 30 40 6,054 1,181 6,041 10,094 3,623 227 161 4,815 1,259 4,456 10,606 3,623 2,801 3,866 54,291 51,603 6,760 6,760 5,541 8,414 258,915 1.217,949 6,441 6,441 3,503 9,510 203,916 1.281.806 2,873 959,034 6,007 1,077,890 Charitable expenditure includes £20,21512023- £22,157) of expenditure from restrlcted funds.
31 YELDALL CHRISTIAN CENTRES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 7. GOVERNANCE COSTS 2024 2023 Audit fees 3,623 3,623 Governance costs comprise all costs relating to the public accountability of the charitable company and its compliance with regulation and good practice. 8. NET INCOME FOR THE YEAR Thls Is ststed after charging: 2024 2023 Depreciation Loss on disposal of flxed assets OperatSng Lease rentals Audlt fees 53.840 451 51,603 19,000 3,623 3,623
32 YELDALL CHRISTIAN CENTRES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 9. STAFF COSTS 2024 2023 Wages and salaries Social Security costs Pension expense Life insurance costs 751,614 57,016 27,563 5,683 841,876 794,235 63,139 29,138 6,544 893,056 Staff costs have been allocated as follows: 2024 2023 Costs of raising funds Charitable activities (direct costs) Charitable activities (support costs) 32,917 643,699 165,260 841,876 44,155 731,679 117,222 893,056 The average number of staff employed during the year were: Total employees 2024 2023 24 26 Full tlme equivalent 2024 2023 19 21 Drug and alcohol reha bilitation Management and administration Fund-raising and publicity 31 32 24 26 No employee of the charity received emoluments of more than £60,000. The spouse of one of the trustees was paid £25,773 during the year from her employment with the charity12023: £27,316). And the spouse of another trustee was paid £8,831 from his part-time employment with the charity12023: £11,693). No other trustees were pald or received any other benefits from employment with the charity in the year. No trustee claimed any expenses in the year {2023: £nill. No trustees received payments for professional or other services supplied to the charitv (2023: £nill.
33 YELDALL CHRISTIAN CENTRES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 10. TANGIBLE FIXED ASSEfs Plant, Motor machinery vehlcles & fittings Freehold bulldlngs Total Cost or valuation At l April 2023 Additions Disposals At 31 March 2024 513,356 33,500 1,CX)5,328 1,552,184 49,162 49,162 (4,500) (4,5001 29,0(XI 1,054,490 1,596,846 513,356 Depreciation At l April 2023 Charge for the year Disposals At 31 March 2024 109,043 9,393 26,015 1,758 {4,049) 23,724 703,924 42,689 838,982 53,840 (4,0491 888,773 118,436 746,613 Net Book Value At 31 March 2024 394,920 404,313 5,276 7,485 307,877 301,404 708,073 713,202 At 31 March 2023 All of the assets are used for activities in furtherance of the charitable company's objects. The freehold property is also used for the management and administration of the charitable company. The freehold properties were given an insurance valuation of over £12m at the last renewal date. 11. DEBTORS 2024 2023 Trade debtors Prepayments Income Tax recoverable 47,026 20,310 4,050 71,386 48,588 24,754 4,516 77,858
YELDALL CHRISTIAN CENTRES NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 12. CREDITORS: Amounts falling due wlthln one year 2024 2023 Bank loan Trade credltors Taxes and Soclal Security Accruals and deferred income Other creditors 39,500 18,030 14,683 42,968 2,240 117,421 24,000 20,048 14,928 7,077 1,580 67,633 Within other creditors is an amount of £nil (2023 - £nil) which was due on pension contributions at the year end. 13. CREDITORS: Amounts falllng due after more than one year 2024 2023 Bank loan 56,000 56,000 Bank loans are repayable as follows: 2024 2023 Between one and two years Between two and five years 24,000 32,000 56,000 The bank loan is a Coronavirus Business Interruption Loan commenced in July 2020 with a capital repayment holiday for the first year during which time interest and fees were covered by the UK Government Business Interruption Payment. The loan is then repayable by monthly instalments over 5 years to July 2026. Interest is charged at 2.8% above the Bank of England base rate. The loan is secured by fixed and floating charges on the Freehold Properties, Plant and Machinery, all book debts and all other debts, created on Yh December 2020, by Lloyds Bank PLC. Additional repayments totslling £16,500 have been made during the period January to March 2024 and the loan was repald on 8 August 2024.
35 YELDALL CHRISTIAN CENTRES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 14. RESTRICTED FUNDS Balance at l Aprll 2023 Income Expendlture General Transfers Balance at 31 March 2024 Capital Developments Fund Non-Residential Housing Good Samaritan Fund Residents, Activities Manor Projects Residents, Training Staff Training and Salary Cost5 74,418 2,738 14,099 42,976 1,380 267,867 8,359 23,964 (3,3271 133,792} 1600) 80,275 3,518 67,921 25 18,398 1,782 1214,045) (5,5521 (2,782) {3,599) (11,564} {3121 (6,8251 15,000) 120,2151 1267,183) 9,597 2,094 11,825 356,371 102,946 171,919 Capltal Developments Fund- To fund capital developments at Yeldall Manor e.g. buildings Non-Resldentlul Houslng- For support for residents who have finished the programme e.g. a deposit for tenancy agreements Goodsamoritan Fund- Good Samaritan Bursary Fund to sponsor the placement of residents for whom full funding is not available. Monthly transfers are made from this fund to the general fund at an agreed rate to cover fees for residents whose fees are sponsored in this way Resldents'Artivities- Beneficial equipment, facilities or activities for resident5 at Yeldall Manor Munor Projects- For smaller capital items at Yeldall Manor Resldents, Tralnlng- To support residents to access training or education Staff Trainlng and Salary Costs- To fund staff salaries and training
36 YELDALL CHRISTIAN CENTRES NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 15. UNRESTRICTED FUND5 Balance at l April 2023 Balance at 31 March 2024 General Transfers Income Expenditure Deslgnated funds Manor Christmas General Contingency Fund Building Contlngency Fund 750 11,300 1750} {2,528} 18,975 16,500 35,475 5,0 70,000 75,OCK) 32,747 86,5CK) 119,247 12,050 {3,278} Capital Fund - Flxed Assets 659,851 (48,1371 42,855 654,569 General unrestrlcted funds 125.611 1,117,784 (1,222,467) 820,937 1,129,834 (1,273,882) 149,328 267,183 170,256 944.072 Manor Chrlstmas- Funds used in connection wlth Christmas activitles Genernl Contingency Fund {prevlously Ball Leqo¢y)- Amount received from the estate of Thomas Ball and subsequent one-off donations which wlll be used for specific expenditure as agreed by the management team Bulldlnq Contlngen¢y Fund (prevlousfy One-off Expenses)- Funds set aslde from previous surpluse5 for one-off expenditure such as future repairs to the building Capltal {Flxed assets)- Amounts set aslde by the trustees represented by the value of the tanglble fixed assets where these are not supported by restrlcted funds 16. ANALYSIS OF NEf ASSEfs BEfwEEN FUNDS Tanglble assets Current assets/ (liablllties) Totsl Restricted reserves Desl8nated reserves Capltal reserves General unrestrlcted reserves 171,919 119,247 171,919 119,247 654,569 116,752 170,256 407,918 1,115,991 654,569 53,504 708,073
37 YELDALL CHRISTIAN CENTRES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 17. MOVEMENTOF FUNDS Unrestrlcted Reserves General Designated Capltsl Restrlcted Reserve Total Balance at l April 2023 Income Expenditure General Transfers Balance at 31 March 2024 125,611 1,117,784 (1,222,467) 149,328 170,256 35,475 659,851 102,946 923,883 12,050 356,371 1,486,205 (3,2781 (48,137) 120,215) (1,294,097) 75,000 42,855 1267,183) 119,247 654,569 171,919 1,115,991 18. CAPITAL COMMITMENTS AND CONTINGENT LIABIUTIES There were no capital commitments at 31 March 2024 (2023: £Nil. There were no contingent Ilabilities at 31 March 2024 (2023.. £Nil) The Secretary of State for Social Services (now the Secretary of State for Work and Pensions) has a charge on the freehold buildings at Yeldall Manor In respect of two grants, one for £37,500 for building modernisatlon and a sewerage project, and the other for £53,000 for kitchen and dralnage refurbishment. This charge can only be enforced if the property is sold or if it ceases to be used as a drug rehabilitation centre, 19. OPERATING LEASE COMMITMENTS There were no financial commitments at 31. March 2024 {2023- £nil). 20. COMPANY LIMITED BY GUARANTEE The charitable company is incorporated under the Companles Art 1985 as a company limited by guarantee and without a share capital. There were twelve members at 31 March 202412023: twelve). 21. ULTIMATE CONTROLLING PARTY There is no ultimate controlling party. 22. RELATED PARTY TRANSACTIONS During the year payments were made to two connected persons. The wife of Mr A Tower was employed as Healthcare Coordinator and received a salary of £25,773 (2023: £27,316) for her work. Also, the husband of Mrs R Hayward was employed on a part-time basis as a Dlsclpleship worker and received a salary of £8,83112023: £11,693) for his work.
38 YELDALL CHRISTIAN CENTRES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 23. CASH GENERATED FROM OPERATIONS 2024 2023 Net movement in funds 192,107 62,146 Adjustments for: Interest receivable Depreclatlon of tangible fixed assets Loss on disposal of tangible fixed assets 16,375) (155) 53,840 451 51,603 Movements in working capital: Decrease/(increase) in debtors Increase/{decrease) in creditor5 6,472 34.288 (37,967) (2,261) Net cash flow from operating actlvltles 280,783 73,366 24. ANALYSIS OF CHANGES IN NEf FUNDS Balance at l Aprfl 2023 Balance at 31 March 2024 Cash flows Cash at bank and in hand Bank loan 256,456 (80,000) 176,456 197,497 40,5CIJ 237,997 453,953 (39,51J)) 414,453