WARRINGTON YOUTH FOR CHRIST Annual Reports and Financial Statements Year ended 31 December 2024 Registered Charity No. 1067365 Warrington Youth For Chrlst Annual Report and Financial Statements for the Year ended 31 December 2024 Contents Page Administrative fnformation Chairman's Report Independent Examiner'5 Report Statement of Financial Activities Balance Sheet Notes to the Accounts 8-12 Page 2 of 12 Warrington Youth For Christ Annual Report and Flnancial Statements for the Year ended 31 December 2024 Administrative Information Address PO Box 323, Warrington, WA4 SLY Registered Charity No. 1067365 Trustees Ian Lazarus Simon Fawcett Alan Britton Wendy Gaffney Derek Ellison Bank Yorkshire Bank plc 28 Buttermarket Street, Warrington, WAI 2LE Independent Examiner N Marks Purposes Warrington Youth for Christ aims to take good news relevantly to every young person in Warrington. A copy of the Constitution of Warrington Youth for Christ may be obtained by writing to the Chairman at the above address. Page 3of 12 'rlnoton Youth For Christ iual Report and Flnanclal Statsments for the Year ended 31 December 2024 Irman's Report 2024 The year 2024 started wlth an away day facilitsted by John Rockley looklng at the 4 Ds (Demonstration. Declaration, Dec1510n, Di5cipleshipl and attended by the staff team. the council of reference and the exec. The￿ was a good feedback session with team ideas on dlsclple5hlp coverlng 3 case5'. pmcess le.g. Freshl, Mlssion events {e.g. FUSE), one-offs (e.g. detachedl50clal medlal. 3 responses.. Bridge workers to Ilnk yDung people to local Church,. strategic Church partnerships Ivisiblllty at FUSE etc), or plugging in people to elther local YFC attivity or to Church collectlve@YoJth Zone. Actlons from the away day were to recrult more bridge workers, be more strategic about FUSE follow up- plan It, buslnes5 cards, new to falth packs, We also Identifled a need for data collectlon to track what goes well and what could be Improved. So far the dats has been collerted but not yet analysed. Exec meetlng5 thls year dealt wlth rnany practlcal 155ues-. Paylng In cash, Phone Ilne, broadband not workingi pension problem, reviewed all current rtsk a5sessTnents, discussed PO box arrangements, drafted a letter to SUPPOrters (thank you for support reminder to tell us abour any changes to gift aSd ellglbllity and now also CIO change) The first WYFC Sunday was planned and later dellvered in June 2024. A fund raislng/awarenes5-raising video cllp was sent (on requesti to 54 local Warrington churches and in the process, 17 new church reps were identSfled. CIO remained on the agenda all year., the good news is that CIO wa5 finally achieved, with a new charity number 1212111 on 12th Feb 2025. Thanks Alan who led this from the exec and Steve Gray at Flona Bruce and Co. In March 2024 we started dlscu551on about funding from the Independent Methodists Ilnked to Risley IM church and explored a IX)$5ible partnership wlth Church collective in West Warrington. Nothlng came of the latter because Church collective focu5 changed later to East Warrlngton when thelr leader, Slmon Rennlson, took over Christ Church Padgatel. However, later In the year the Independent Methodist Church offered 3 years, fundlng for a WYFC worker in partnership with Rlsley IM. After advertising the post we Intervlewed and appointed Jon Hlll for the newly funded Padgate Hlgh School/Risley IM role from January 2025 The exec revlewed and agreed Kim's sabbatlcal plans We also looked at the vlablllty of youth work apprentices frotn Cambridge, declding thls 15 not workable but apprenticeshlps are back on the agenda now locally. Trustees considered and Invited several people to become new councll of reference mernbets and new trustee possibllltles longolng, several stlll con5iderlngl. Once agaln I'd Ilke to thank our staff team and all those who support WYFC as volunteers, prayer supporters or financlal partners. lan Lazarus Aprll 2025 Page4 of 12 Worrirtpton Youth For Christ Annual Report Finantial StateTnents for the Year ended 31 December 2024 Independent examiner's Report to the Trustees I report on the accounts of Warrington Youth for Christ for the year ended 31 December 2024. whlch are set out on paoes 6 to 12. Resoertff￿ re5ponsibilitles of trustees and examlner The charity'5 trustees are ￿Sponsible for the preparation of the accounts In accordance with the ￿QuireMents of the Companie5 Act 2006. The charity'5 trustees consider that an audit is not required for this year lunder sectlon 144 of the Charities Act 2011 1 that an independent exarnination is needed. It is my responsibility to.. e¥amine the account5 (under Section 145 of the2011 Act),. follow the pro¢edure5 laid down in the General Directions glven by the Charlty ComrnlssSoners (under section 1451511bl of the 2011 Act)., and state whether particular matters have eome to tnv attention. Basls of Independent examlner's report My examlnatlon was carrled out In accordance with the General Directions qiven by the Charity Comrnlssloners. An examlnatlon Includes a revlew of the accountlnq records kept by the charity and a comparison of the accounts Dre5ented with those records. It also Include5 consideratlon of any unusual Items or dlsclosures In the accounts, and the 5eekinq of explanations from you as trustees concernlno any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently. I do not express an audlt oplnion on the vlew qlven by the accounts. rndependent examlner's statement In connection wlth my examination, no rnatter has come to my attentlon.. which qlves me reasonable cause to believe that, in any material respect, the requirements to keep accounting records in accordance wlth s396 of the Companies A¢t 2006; and to prepare accounts which accord with the accountlno records and comply with the accountina requirements have not been met., or to which, in rny opinlon, attention should be drawn In order to enable a proper understanding of the accounts to be reached, 21 N Marks Bailey Oster Chartered Accountants Mellor Mouse St Petersqate Stockport SKI IDS Page 5 of 12 Warrington Youth For Christ Annual Report and Financial Statements for the Year ended 31 December 2024 Restricted Restricted Unrestrlcted Account TAB General Centre Project Total 2024 Total 2023 Notes omin Re50urc Donations offerings and similar incoming resources 12,000 87,502 99,502 102,660 Activitie5 in furtherance of the charity's object5 3,930 3,930 2,087 Investment Income Other Incomlng ￿sourceS 7,500 7,500 15,936 Total Incomlng resources 12,000 98,932 110,932 120,683 Resources ex end Costs of activitles In furtherance of the charity'5 objects 119,820 119,820 100,747 Managing and admlnistering the charltv 3.824 3,824 4,645 Total resources expended 123,644 123,644 105,392 Net incoming resources before transfers 12,000 -24,712 -12,712 15,291 Transfers between funds -6,280 810 5,470 Net movement In funds 5,720 810 -19,242 -12,712 15,291 Fund balances brought forward 6,890 -810 52,791 58,871 43,580 Fund balances carried forward Page 6of 12 Warrington Youth For Christ Annual Report and Flnancial Statements for the Year ended 31 December 2024 Balance Sheet as at 31 December 2024 2024 2023 Notes Assets Tangible Fixed Assets 1,080 1,441 Curr Debtors and Prepayments Cash at Bank and in Hand 7,500 24,381 45,889 58,240 urrent Liabilities Creditors and Accruals 810 810 et Current Assets 45,079 57,430 otal Net Assets Re resen General Fund 33,549 52,791 Restricted Fund5 12,610 6,080 Signed on behalf of Warrington Youth for Christ Executive Committee Signed Position Date Signed Position Date Page 7 of 12 Warrington Youth For Chr4St ("WYFC-) Annual Report and Flnanclal Statements for the Year ended 31 Oerember 2024 Notes to the Accounts l Accounting Policies Basis of accounting The financial statement5 have been prepared under the historic cost convention and in accordance with applicable accounting standards, the Charities SORP 2005 (Accounting and Reporting by Charities) and with the Charities Act 2011 Taxation WYFC is a ￿gIstered charity and accordingly is exempt from taxatlon on Its income and gains where they are applied for charitable purposes. The charity Is not registered for Value Added Tax Related party transactlons None of the trustees were paid any remuneration or expenses by the charity during the year { 2023 . Nil ) Depreciation Depreciation on all fixed assets Is at the rate of 25D/o per annum on a reducing balance basis Funds Accounting The Act requires separate presentation of the accounts for Restricted, Designated and General Funds Restricted Funds "Restrirted Funds" are only those funds where there is a legal or contractual obligation on the charity by the grant provider to utilise the funds for specific purp05e5 Designated Funds 'Designated Funds" represent funds which have been set aside ft)r a particular purpose at the discretion of the Trustees and are not restricted Deslgnated and Restricted Funds "Designated and Restricted Funds" represent funds which have been set aside for a particular purpose at the discretion of the Trustees and are restricted General Funds "General Funds" constitute the remainder of the ftjnds that are not subject to any restrictions regarding their use Incomlng Resources Donations, legacies and similar incoming resources are included In the year in which they are receivable which is when the charity becomes entitled to the resource Income Tax on Gift Aid, together with interest received from the Inland Revenue, are recognised at the point of receipt { of the gift ) and both are shown as "other Incoming resources" Interest received on savings is recognised when credited to the account Expenditure All expenditure is included on an accruals basls and is recognised when there is a legal or constructive obligation to pay for it. All costs have been attributed to one of the functional categories or resource5 expended in the Statement of Financial Activities Capital Commltment There were no capital commitments at the balance Sheet date Page8 of12 Warrington Youth For Chrlst Annual Report and Flnanclal Statements for the Year ended 31 December 2024 Notes to the Accounts { Continued ) Restricted Restricted Unrestricted Account TAB General Centre Project Total 2024 Total 2023 2 Don offerin sand similar incornin resource Church giving 13,544 13,544 12,927 Donatlons 12,000 28,109 40,109 46.572 Pension Glft Regular giving 43,849 43,849 43,161 Miscellaneous 2,000 2,000 102 660 Restricted Restricted Unrestricted Account TAB General Centre Project Total 2024 Total 2023 3 Activities in furtherance of the charit Courses Fundraising Events & Trips 3,930 3,930 2,087 Page9of 12 Warrington Youth For Christ Annual Report and FlnancSal Statements for the Year ended 31 Decomber 2024 Notes to the Accounts ( Continued ) Restricted Restricted Unrestricted Account TAB General Centre Projert Total 2024 Total 2023 ther i comin resourc HMRC I receivable gift aid ) 7,500 7,500 15,936 Restricted Restricted Unrestricted Account TAB General Centre Project Total 2024 Total 2023 Costs of artivities in furtherance of the charit 's ob ect Expenses 5,684 5,684 4,696 Events & Trips 5,998 5,998 8,687 Vehicle Expenditure 1,730 1,730 1,692 Caravan Rent at Wycliffe 1,500 1,500 800 Repairs & Renewals Salaries & Nl 97,021 97,021 76,750 Pension 5,487 5,487 4,160 Tithes 2,400 2,400 2,400 Training 1,562 Fund Raising 119 820 119 820 100 747 Page10of12 Warrington Youth For Christ Annual Report and Financial Statements for the Year ended 31 December 2024 Notes to the A¢¢ounts ( Continued ) Restrirted Restricted Unrestricted Account TAB Goneral Centre Project Total 2024 Total 2023 Consultancy Advertlslng Accountancy { accrued ) 810 BIO 810 Telephone, fax, internet and web 834 834 1,003 Insurance 1,065 1,065 1,591 stationery and postage Offlce expense 354 354 330 Bank charges 401 401 431 Depreciation 360 360 480 Loss on disposal Page11of12 Warrington Youth For Christ Annual Report and Financial Statements for the Year ended 31 December 2024 Notes to the Accounts ( Contlnued ) 7 Tangible Fixed Assets Office Equipment & Furnlture Sound and Music Equipment Vehicles Total COST At 01 January 2024 3,644 31,362 10.402 45.408 Additions in the year Disp05als in the year At 31 December 2024 DEPRECIATION At 01 January 2024 3,279 30.339 10.350 43,968 Charge for the year 91 256 13 360 Depreciation on disposal At 31 December 2024 NET BOOK VALUE At 31 December 2024 274 767 39 1,080 At 31 December 2023 365 53 8 Debtors and prepayments Included in debtors are Gift Aid tax reclaims from HMRC £7,500 (2023 . £24,381 ) Page 12of12