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

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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-to￿ne 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

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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 rese￿e.
Overall, the financial results have led to an increase In general unrestricted reserves to £170,000 (2023-
£126,ChJOI and an increase in total rese￿e5 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.

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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.

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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.

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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 con￿rn 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
un￿strirted 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 rneasu￿d 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