**Charity Registration No. 1071019** 

**NORWICH YOUTH FOR CHRIST ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS** 

**FOR THE YEAR ENDED 31 AUGUST 2025** 



## **NORWICH YOUTH FOR CHRIST** 

|**Trustees**|MHJ Smith|
|---|---|
||R Lynds|
||D Gyton|
||S Knights|
||T Baldry|
||C Gunn|
|**Charity Number**|1071019|
|**Principal address**|Carrow House|
||301 King St|
||Norwich|
||NR1 2TG|
|**Independent examiner**|Mark Jones|
||33 Cantley Lane|
||Cringleford|
||Norwich|
||NR4 6TA|





## **NORWICH YOUTH FOR CHRIST** 

## **CONTENTS** 

||**Page**|
|---|---|
|Trustees’ Report|1-6|
|Independent Examiner's Report|7|
|Statement of Financial Activities|8|
|Balance Sheet|9|
|Notes to the Financial Statements|10 - 20|





**NORWICH YOUTH FOR CHRIST Trustees Report For the year ended 31 August 2025** 

The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015). 

## **Objectives and Activities** 

## **Constitution, objects and policies** 

Norwich Youth for Christ (NYFC) is constituted by Trust Deed. Its purpose is to evangelise young people in Norwich and surrounding areas, and to equip others for evangelism of young people. 

Its policy is to achieve this purpose via a series of designated works and projects in places where young people naturally come together: schools, youth groups, etc. giving as many young people as possible the opportunity to hear the Gospel and develop in their faith. 

Norwich Youth for Christ is affiliated to British Youth for Christ and shares the aim of communicating and demonstrating the Christian faith. In all of our work with young people we use what we call the four D approach to evangelism: 

**Demonstrate** - God's love **Declare** - Relevantly the good news about Jesus **Decision** - Giving young people the opportunity to accept Christ as their personal Saviour **Disciple** - Serving the local Church by providing both evangelistic and discipleship resources 

## **Public benefit** 

The trustees have considered the Charity Commission's guidance on public benefit and the advancement of religion when reviewing the Trust's aims and objectives and in reviewing existing activities and planning future activities. 

## **Staff and volunteers** 

The trustees continue to be grateful to the staff for their hard work and commitment and dedication to the mission. 

The staff team this year comprised of: Gwil Davey - Director Fliss Jones - Administrator Tania Colley Dani Horsfall Tom Tarbuck Gary Watson 

We didn’t have any gap year students during this year. 

Much of the work is supported by volunteers and we are grateful to all of them for their support and enthusiasm. 

1 



**NORWICH YOUTH FOR CHRIST Trustees Report For the year ended 31 August 2025** 

## **Achievement and performance Development, activities and achievements** 

The most significant development this year has been our office move to Carrow House on King Street in April 2025. This building has been leased by Norfolk County Council to Norwich Unity Hub (https:// norwichunityhub.co.uk), a community of people, place and purpose under one roof. The hub was created out of a need for affordable space for the VCSE sector in Norwich. It has been wonderful to join this community and see the positive social impact all the different charities and social enterprises have made. 

It has given us a safe, affordable space with plenty of parking in central Norwich in which to meet as a team, operate our charity administration and run some of our projects and clubs. 

We are grateful for our short time at Alive Church on Cowgate, but thrilled to be part of this new community and the benefits that it brings to our work. 

## **Priorities** 

In line with our current strategy, Norwich Youth for Christ continues to work against 4 main priorities. (There is overlap in where some of our projects fit). These are: 

- Schools work 

- Music & Media 

- Partnerships - Resourcing others 

## Schools work: 

We continued our work in Framingham High School, Sewell Park Academy, Hellesdon High School, Taverham High School, City of Norwich School (CNS) and Thorpe St Andrew Secondary School delivering lunch time clubs. We have also started running an after school club in Hewett Academy. 

Our presence also continues in Thurton Primary, Stoke Holy Cross Primary, Alpington Primary and Rockland, and Surlingham Primary schools, taking assemblies and running clubs. 

Some of the clubs are drop-in’s which allow safe, warm spaces for young people to ‘hang out’, other clubs have a deliberate programme of content. All of these clubs give opportunities to build relationships and explore faith. 

Boost – Our Alternative Education project has had a good year, although we have had a few periods where we have not been full. We have had 14 students over the year. We believe we have been able to make a difference in all of these young people’s lives by giving them the space to learn, be listened to and develop their social skills and work on their challenging behaviour. Boost has regular referrals from local high schools and Norfolk County Council as they recognise this provision and are now contributing towards the cost. 

## Music & Media: 

Encounter, our bi-termly youth service has continued to gather youth groups from across Norfolk. We regularly get 50 – 70 young people at this event. Most of the events were held at our office base at Alive Church on Cowgate, however, when we moved out in April 2025, we made the decision to run this event at different churches in the city to give opportunities for youth groups who may rely on walking to the event a chance to come. Therefore, our May Encounter was held at New Hope Christian Centre in Lakenham. This meant some of the youth engaging with that church were able to come. 

2 



**NORWICH YOUTH FOR CHRIST Trustees Report For the year ended 31 August 2025** 

We start each Encounter with the opportunity to hang out with other youth groups, use the tuck shop and play table top games, we then move into the youth service, with live worship provided by our Encounter Youth band. This year our theme has been the Beatitudes. Various local youth leaders or Norwich Youth for Christ staff have delivered the talks. 

Over each event, many young people have encountered Jesus as we worshipped Him and spent time listening to Him and reflecting on what it means to be a follower of Christ. We have also offered opportunities for young people to make a decision to follow Jesus. Our Encounter youth band is going from strength to strength as they practise together at The Jam and then lead the young people at Encounter in worship. 

The Jam meets weekly during term time on a Wednesday evening and continues to see a dedicated group of young people, who love making music, gather together each week. They are mainly responsible for the worship at Encounter and helping to plan and host the event. When they are not doing this, they are looking at songwriting and making social media posts. It is a safe space for young people to be themselves, explore faith, enjoy friendship, create and thrive. 

We have been deliberate about being active on social media, and regularly put out content from highlighting Bible verses, exploring faith questions, funny edits or advertising on Instagram, Tik Tok and Facebook. We are encouraged by the engagement we have seen. On Tik Tok we have had over 14,000 views and a number of new followers. On Instagram most posts are viewed 500+ times and we continue to gain more followers. 

Tracks, our mobile recording studio, has had regular visits to youth groups at Stoke Holy Cross this year, as well as our summer camp at Sizewell. It has been used at Hellesdon High School after school youth club. It has also been used alongside our Boost project to add a music and tech learning option. However, in August 2025, the van was involved in a Road Traffic Accident, resulting in the van being written off. We are thankful that no-one was injured in the accident. An insurance claim was settled for the van in early September 2025. 

Partnerships: 

We have continued with our partnership projects with Poringland and Framingham Earl Churches Together (P&FECT) and Bramerton Churches Together (BYRUS) as well as Stoke Holy Cross Parish Church. We are also supporting the youth work at Lakenham, New Hope Christian Centre. 

We continue our partnerships with Thurton Primary School and Alpington Primary School to regularly have a presence in these schools in the form of assemblies, prayer spaces, and lunch time / after school clubs. 

Our partnership with Harford Youth Project, which meets at Harford Community Centre, where we support their weekly youth club also continues. 

A new partnership was started with Chet Valley Benefice where we support a weekly youth club. 

We love any opportunity to partner with others and continue to work with Norwich Vineyard Church at Thorpe St Andrew Secondary School, Holy Trinity at CNS and Oak Grove Chapel at Sewell Park Academy and now Soul Church at Hewett Academy. 

3 



**NORWICH YOUTH FOR CHRIST Trustees Report For the year ended 31 August 2025** 

## Resourcing Others: 

We ran our fifth summer Encounter Camp in partnership with Integrate, North Breckland and East Norfolk Youth for Christ. It was fully booked and we were able to squeeze an extra 5 people in this year. Our theme was The Spiritual Battle and included a Gladiator sub theme. Chloe Hobday was our speaker and it continues to be a highlight of the year as we see young people take big steps forward on their journey of faith, some making first time commitments to follow Jesus and others, going deeper in their faith. Activities included an Early Church simulation game, Race across Southwold and an amazing talent show where leaders and campers showcased incredible talent which was thoroughly entertaining. 

We continue to have oversight of East Norfolk Youth for Christ. It has not been possible to appoint new trustees for ENYFC, but this situation will be reviewed by our trustees in the next months. 

We have also been able to run our Among Us resource game at Hellesdon Christian Disciples and Oak Grove Chapel this year. 

## Other Developments: 

Our National annual staff conference went ahead this year at Whitemoor Lakes in Lichfield. As usual, it was good to connect with our wider Youth for Christ family and be together with Youth for Christ Centres across the UK. 

During the warmer months, Gwil ran a weekly detached youth work sports afternoon at Jubilee Park. This was a great opportunity to play some football and hang out with the local young people. 

## **Financial Review** 

## **Financial position** 

Our overall giving has gone down slightly this year. However, due to rising costs, this has meant a bigger gap between our income coming in and expenses going out. 

We did a rowing fundraiser in August to raise much needed money for our work. We were joined by a number of staff, volunteers and young people in the garden of one of our Trustees as we set off to ‘row’ to Yarmouth using a rowing machine. We smashed our initial target and decided to ‘row’ back again. We spent over 6 hours rowing between us and raised approximately £6,000, which was hugely helpful in plugging the gap in our finances. 

Our Boost project income has been down this year due to not being full (we can take 4 students a day) at various times during the year. However, our good reputation continues to grow and we expect this to be at capacity more often next year. 

As mentioned previously we have seen a rise in all of our expenses, as expected, including as a result of a pay review following the raise in the National Minimum Wage in April 2025. 

We continue to seek new financial supporters who can regularly give and support our work. Next year, we will be more deliberate about applying for trust money. 

Our savings have been used quite frequently this year, and can no longer be relied upon should we need extra cash flow, therefore our budget will reflect this next year. 

We are thankful for the faithful support we have received from all our supporters. 

4 



**NORWICH YOUTH FOR CHRIST Trustees Report For the year ended 31 August 2025** 

## **Reserves policy** 

To avoid closure due to financial difficulty the trustees have agreed to keep a certain level of financial reserves to ensure that main operations can continue for a period of at least 3 months. We estimate this to be £23,000. 

## **Structure, governance and management Governing document** 

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity. 

The trustees who served during the year and up to the date of signature of the financial statements were: M H J Smith 

R Lynds 

D Gyton 

S Knights T Baldry C Gunn 

## **Recruitment and appointment of new trustees** 

Appointment of trustees is governed by the Trust Deed of the charity. The Board of Trustees is authorised to appoint new trustees to fill vacancies arising through resignation or death of existing trustees. 

## **Induction and training of new trustees** 

We are still looking to recruit new Trustees. New Trustees are invited to attend a meeting of Trustees and to meet the Director and the staff team before appointment. 

We recognise the importance of ongoing development of Trustees and their confidence and ability in fulfilling their roles and responsibilities.  With this in mind we will be seeking opportunities for training and development of the Trustees in their roles. 

## **Risk management** 

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. 

The trustees are a small group working closely with the director and staff who continue to monitor the risks facing the charity. 

## **Statement of Trustees Responsibilities** 

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing these financial statements the trustees are required to: 

Select suitable accounting policies and apply them consistently; 

Make judgments and estimates that are reasonable and prudent 

State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements 

Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

5 



**NORWICH YOUTH FOR CHRIST Trustees Report For the year ended 31 August 2025** 

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity, and enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

Approved by order of the board of trustees on 23 March 2026 and signed on its behalf by: 

M H J Smith  - Trustee 

6 



**INDEPENDENT EXAMINER'S REPORT** 

## **TO THE TRUSTEES OF NORWICH YOUTH FOR CHRIST** 

I report to the trustees on my examination of the financial statements of Norwich Youth for Christ (the charity) for the year ended 31 August 2025. 

## **Responsibilities and basis of report** 

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). 

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act.  In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. 

## **Independent examiner's statement** 

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. 

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or 

2. the financial statements do not accord with those records; or 

3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. 

Mark Jones 33 Cantley Lane Cringleford Norwich NR4 6TA Dated: 23 March 2026 

7 



## **NORWICH YOUTH FOR CHRIST STATEMENT OF ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT For the year ended 31 August 2025** 

|||Unrestricted<br>Funds<br>2025<br>£<br>**from:**<br>76,846<br>61,821<br>264<br>580|Restricted<br>Funds<br>2025<br>£|Total<br>2025<br>£|Unrestricted<br>Funds<br>Restricted<br>Funds<br>2024<br>2024<br>£<br>£|Unrestricted<br>Funds<br>Restricted<br>Funds<br>2024<br>2024<br>£<br>£|Total<br>2024<br>£|
|---|---|---|---|---|---|---|---|
|||||||||
|**Notes**<br>**Income and endowments**<br>Donations and<br>legacies<br>**3**<br>Charitable activities<br>**4**<br>Other trading<br>activities<br>**5**<br>Investments<br>**6**<br>Other income<br>**7**<br>**Total income**<br>**Expenditure on:**<br>Raising Funds<br>**8**<br>Charitable activities<br>**9**<br>**Total expenditure**<br>**Net incoming /**<br>**(outgoing)**<br>**resources**<br>**before transfers**<br>Gross transfers<br>between funds<br>**Net movement**<br>**in funds**<br>**12**<br>Fund balances at<br>1 September<br>Fund balances at<br>31 August||||||||
|||||||||
||||-<br>-<br>-<br>-|76,846<br>61,821<br>264<br>580|79,140<br>-<br>59,945<br>-<br>2,877<br>-<br>1,341<br>-||79,140<br>59,945<br>2,877<br>1,341|
|||352|-|352|736<br>-||736|
|||139,863|-|139,863|144,039<br>-||144,039|
|||||||||
||**8**<br>**9**|2,539|-|2,539|2,376|-|2,376|
|||143,946|-|143,946|151,649|-|151,649|
|||146,485<br>(6,622)<br>-|-<br>-<br>-|146,485<br>(6,622)|154,025<br>-<br>(9,986)<br>-<br>2,454<br>(2,454)||154,025<br>(9,986)|
|||||-|||-|
||**12**|(6,622)|-|(6,622)|(7,532)|(2,454)|(9,986)|
|||48,164|-|48,164|55,696|2,454|58,150|
|||41,542|-|41,542|48,164<br>-||48,164|
|||||||||



The statement of financial activities includes all gain and losses recognised in the year.  All income and expenditure derive from continuing activities. 

8 



**NORWICH YOUTH FOR CHRIST BALANCE SHEET As at 31 August 2025** 

|**NORWICH YOUTH FOR CHRIST**<br>**BALANCE SHEET**<br>**As at 31 August 2025**|||||
|---|---|---|---|---|
||2025<br>£<br>£||2024<br>£<br>£||
|**Notes**|||||
|**Fixed Assets**<br>Tangible assets<br>**16**<br>**Current Assets**<br>Debtors<br>**17**<br>Cash at bank and in hand|||||
|||1,249||2,928|
||||||
||19,283<br>23,064||3,593<br>44,642||
||||||
||42,347<br>(2,054)||48,235<br>(2,999)||
|**Creditors: amounts falling due**<br>**within one year**<br>**18**<br>**Net Current Assets**<br>**Total assets less current liabilities**|||||
|||40,293||45,236|
|||41,542||48,164|
||||||
|**Income Funds**<br>Restricted Funds<br>**20**<br>Unrestricted Funds<br>**21**|||||
|||-<br>41,542||-<br>48,164|
||||||
|||41,542||48,164|
||||||
||||||
||||||



The financial statements were approved by the trustees on 23 March 2026 and were approved by: 

MHJ Smith 

Trustee 

9 



**NORWICH YOUTH FOR CHRIST Notes to the Financial Statements For the year ended 31 August 2025** 

## **1.0 Accounting Policies** 

Charity information 

Norwich Youth for Christ constitutes an unincorporated charity controlled by its governing document, a deed of trust. 

## **1.1 Accounting convention** 

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102. 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows. 

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. 

The financial statements are prepared in sterling,  which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. 

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below. 

## **1.2 Going 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. 

## **1.3 Charitable funds** 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. 

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. 

## **1.4 Income** 

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. 

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 

10 



## **NORWICH YOUTH FOR CHRIST Notes to the Financial Statements For the year ended 31 August 2025** 

## **1.5 Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. 

## **1.6 Tangible fixed assets** 

Tangible fixed assets a re initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. 

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: 

Plant and equipment 

20% on reducing balance 

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year. 

## **1.7 Impairment of fixed assets** 

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is 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 (if any). 

## **1.8 Cash and cash equivalents** 

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 

## **1.9  Financial instruments** 

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 

11 



**NORWICH YOUTH FOR CHRIST Notes to the Financial Statements For the year ended 31 August 2025** 

## **Basic financial assets** 

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. 

## **Basic financial liabilities** 

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations f rom suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. 

## **De-recognition of financial liabilities** 

Financial liabilities are de-recognised when the charity’s contractual obligations expire or are discharged or cancelled. 

## **1.10 Employee benefits** 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 

## **1.10 Retirement benefits** 

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due 

## **2 Critical accounting estimates and judgements** 

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 

12 



**NORWICH YOUTH FOR CHRIST Notes to the Financial Statements For the year ended 31 August 2025** 

## **3 Donations and Legacies** 

|||Unrestricted<br>Funds<br>2025<br>**£**<br>76,846|Unrestricted<br>Funds<br>2025<br>**£**<br>76,846|Unrestricted<br>Funds<br>2024<br>£<br>79,140|
|---|---|---|---|---|
||||||
||||||
|Donations and gifts<br>Gift Aid Claimed|||||
||||||
|||76,846||79,140|
||||||
||||||
|**4**<br>**Charitable Activities**||Unrestricted<br>Funds<br>2025<br>**£**||Unrestricted<br>Funds<br>2024<br>£|
||||||
||||||
|**Other Income**<br>Administration Fees<br>Project Income|||||
||||||
|||2,395<br>59,426<br>61,821||2,320<br>57,625|
||||||
|||||59,945|
||||||
|**5**<br>**Other trading activities**||Unrestricted<br>Funds<br>2025<br>**£**<br>264||Unrestricted<br>Funds<br>2024<br>£<br>2,877|
||||||
||||||
||||||
|Fundraising events<br>**6**<br>**Investments**|||||
||||||



|Unrestricted<br>Funds<br>2025<br>**£**<br>580|Unrestricted<br>Funds<br>2024<br>£<br>1,341|
|---|---|



Interest receivable 

13 



**NORWICH YOUTH FOR CHRIST Notes to the Financial Statements For the year ended 31 August 2025** 

## **7 Other income** 

||Unrestricted<br>Funds<br>2025<br>**£**<br>352|Unrestricted<br>Funds<br>2024<br>£<br>736|
|---|---|---|
||||
||||
|Other Income|||




8 **Expenditure on raising funds** 

|||||Church||Church|
|---|---|---|---|---|---|---|
|||||Activities||Activities|
|||||2025||2024|
|||||**£**||£|
||Fundraising|and publicity: Support Costs||2,539||2,376|
|**9**|**Charitable**|**activities**|||||



## **9 Charitable activities** 

|||||Church<br>Activities|Church<br>Activities<br>2024<br>£<br>2,376|
|---|---|---|---|---|---|
|||||2025||
|||||**£**||
|Fundraising and publicity: Support Costs||||2,539||
|**9**<br>**Charitable activities**||||||
||Core<br>Activities<br>Evangelism<br>of young<br>people<br>Total<br>2025<br>2025<br>2025<br>**£**<br>**£**<br>**£**||Core<br>Activities<br>Evangelism<br>of young<br>people<br>Total<br>2024<br>2024<br>2024<br>£<br>£<br>£|||
|||||||
|||||||
|**Direct Costs**<br>Depreciation &<br>impairment<br>Proft on disposal of<br>fxed assets<br>Events & Projects<br>Subscriptions<br>Year out’ Volunteers||||||
||1,679<br>1,679<br>(11,750)<br>(11,750)<br>6,956<br>6,956<br>-<br>-<br>-<br>-<br>-<br>-<br>(3,115)<br>(3,115)||-<br>1,505<br>1,505<br>-<br>-<br>8,967<br>8,967<br>91<br>3,148<br>3,239<br>-<br>2,796<br>2,796|||
||||91<br>16,416<br>16,507|||
|||||||
|**Grant funding of**<br>**activities (see note 10)**|-<br>8,508<br>8,508||-<br>8,508<br>8,508|||
|||||||
|**Share of support and governance costs (see note 11)**<br>Share of support costs<br>30,861<br>106,576<br>137,437<br>Share of governance<br>costs<br>1,116<br>-<br>1,116<br>31,977<br>106,576<br>138,553|||-<br>28,364<br>97,386<br>125,750<br>884<br>-<br>884|||
||||29,248<br>97,386<br>126,634|||
|**Total analysed by fund**<br>Unrestricted funds||||||
||31,977<br>111,969<br>143,946||29,339<br>122,310<br>151,649|||
|||||||



14 



**NORWICH YOUTH FOR CHRIST Notes to the Financial Statements For the year ended 31 August 2025** 

## **10 Grants payable** 

|**10 Grants payable**|**10 Grants payable**||||
|---|---|---|---|---|
|||||Evangelism<br>of young<br>people<br>2025|
||||||
|||||**£**|
|Grants to institutions: charitable organisations||||8,508|
||||||
|**11**<br>**Support & Governance costs**<br>Support<br>costs<br>Governance<br>costs<br>Total<br>2025<br>2025<br>2025<br>**£**<br>Staff Costs<br>118,985<br>-<br>118,985<br>Rent, rates &<br>insurance<br>9,456<br>-<br>9,456<br>Telephone, computer<br>& internet<br>2,885<br>-<br>2,885<br>Office and admin<br>8,548<br>-<br>8,548<br>Bank charges<br>102<br>-<br>102<br>Accountancy<br>-<br>1,116<br>1,116<br>139,976<br>1,116<br>141,092|||||
||||||
||||||
||||||
|Staff Costs<br>Rent, rates &<br>insurance<br>Telephone, computer<br>& internet<br>Office and admin<br>Bank charges<br>Accountancy|||||
||||127,317<br>1,693<br>129,010||
|Analysed between:<br>Fundraising<br>Core Activities<br>Evangelism of young<br>people|||||
||2,539<br>-<br>2,539<br>30,861<br>1,116<br>31,977<br>106,576<br>106,576<br>139,976<br>1,116<br>141,092||2,376<br>-<br>2,376<br>27,555<br>1,693<br>29,248<br>97,386<br>-<br>97,386||
||||127,317<br>1,693<br>129,010||



## **12 Net movement in funds** 

|The net movement in funds is stated after|charging / (crediting):|2025<br>**£**<br>1,116<br>1,679<br>(11,750)|2024<br>£<br>1,693<br>1,505<br>-|
|---|---|---|---|
|||||
|Fees payable for the independent examination of the charity’s financial<br>statements<br>Depreciation of owned tangible fixed assets<br>Profit on disposal of fixed assets||||
|||||



15 



**NORWICH YOUTH FOR CHRIST Notes to the Financial Statements For the year ended 31 August 2025** 

## **13 Trustees** 

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. 

## **14 Employees** 

|**14**<br>**Employees**|||
|---|---|---|
|The average monthly number of employees during the year was:|||
||Number<br>2025<br>**No**<br>2<br>4<br>6<br>2025<br>£|Number<br>2024<br>**No**<br>2<br>4|
||||
||||
|Full time<br>Part time<br>Total|||
|||**6**|
|||2024<br>£|
||||
|**Employment costs**<br>Wages and salaries<br>Social security costs<br>Other pension costs|||
||94,566<br>14,664<br>9,755<br>118,985|88,917<br>12,969<br>7,792|
|||109,678|



There were no employees whose annual remuneration was £60,000 or more. 

Remuneration of key management personnel 

||2025<br>£<br>50,591|2024<br>£<br>50,049|
|---|---|---|
||||
|Aggregate compensation|||
||||



## **15 Taxation** 

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes 

16 



**NORWICH YOUTH FOR CHRIST Notes to the Financial Statements For the year ended 31 August 2025** 

|**16**<br>**Tangible Fixed Assets**|Plant &<br>Equipment<br>**£**|
|---|---|
|||
|||
|**Cost**<br>At 1 September 2024<br>Additions<br>Disposals<br>At 31 August 2025<br>**Depreciation and impairment**<br>At 1 September 2024<br>Depreciation<br>Disposals<br>At 31 August 2025<br>**Carrying amount**<br>At 31 August 2025<br>At 31 August 2024||
||92,915<br>-<br>(25,738)|
||67,177|
|||
||89,987<br>1,679<br>(25,738)|
||65,928|
|||
||1,249|
||2,928|



Prior to the year end, the Tracks Van was written off in an accident.  The insurance proceeds, whilst received after the year end, have been included in prepayments and accrued income (note 17) and the asset has been written out of the fixed assets above. 

## **17 Debtors** 

|**17**<br>**Debtors**|||
|---|---|---|
||2025<br>**£**<br>6,317<br>12,966<br>19,283|2024<br>£<br>3,593<br>-|
|Amounts falling due within one year<br>Other debtors<br>Prepayments and Accrued income|||
|||3,593|
||||



17 



**NORWICH YOUTH FOR CHRIST Notes to the Financial Statements For the year ended 31 August 2025** 

## **18 Creditors: amounts falling due within one year** 

||2025<br>**£**<br>2,054|2024<br>£<br>2,999|
|---|---|---|
|Accruals and deferred income|||
||||
|**19**<br>**Retirement beneft scheme**|2025<br>**£**|2024<br>£|
||||
|Defined contribution schemes|||
||||
||||
|Charge to profit or loss in respect of defined contribution schemes|9,754|7,792|
||||



The charity operates a defined contribution pension scheme for all qualifying employees.  The assets of the scheme are held separately from those of the charity in an independently administered fund. 

## **20 Restricted funds** 

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. 

||Balance at 1<br>September<br>2024<br>**£**<br>-|Balance at 1<br>September<br>2024<br>**£**<br>-|Incoming<br>Resources|Resources<br>Expended|Transfers|Balance at 31<br>August<br>2025<br>**£**<br>-|
|---|---|---|---|---|---|---|
||||||||
||||**£**<br>-|**£**<br>-|**£**<br>-||
|Mission Academy|||||||
||||||||
|**Restricted funds for the preceding year**||||||Balance at 31<br>August<br>2024<br>£<br>-|
|||Balance at 1<br>September|Incoming<br>Resources|Resources<br>Expended|Transfers||
|||2023<br>£<br>2,454|||||
||||£<br>-|£<br>-|£<br>(2,454)||
|Mission Academy|||||||



18 



**NORWICH YOUTH FOR CHRIST Notes to the Financial Statements For the year ended 31 August 2025** 

## **21 Unrestricted funds** 

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. 

|||||Incoming<br>Resources|Incoming<br>Resources|Resources<br>Expended|Transfers|Transfers|Balance at 31<br>August<br>2025<br>**£**<br>124<br>41,418<br>41,542<br>Balance at 31<br>August<br>2024<br>£<br>124<br>48,040<br>48,164|Balance at 31<br>August<br>2025<br>**£**<br>124<br>41,418<br>41,542<br>Balance at 31<br>August<br>2024<br>£<br>124<br>48,040<br>48,164|
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||
|||||||**£**<br>-<br>(146,485)<br>(146,485)|**£**<br>-<br>-<br>-||||
|||Balance at 1<br>September||Incoming<br>Resources||Resources<br>Expended|Transfers||||
|||2023<br>£<br>124<br>55,572|||||||||
|||||£<br>-<br>144,039||£<br>-<br>(154,025)|£<br>-<br>2,454||||
|Legacy<br>General Funds|||||||||||
||||||||||||
|||||||(154,025)|2,454||||
||||||||||||
||||||||||||
||Unrestricted<br>Funds<br>general<br>2025<br>**£**<br>1,249<br>40,293<br>41,542||Restricted<br>Funds<br>2025<br>**£**<br>-<br>-<br>-||Total<br>Unrestricted<br>Funds<br>general<br>2025<br>2024<br>**£**<br>**£**<br>1,249<br>2,928<br>40,293<br>45,236<br>41,542<br>48,164|||Restricted<br>Funds<br>2024<br>**£**<br>-<br>-<br>-||Total<br>2024<br>**£**<br>2,928<br>45,236|
||||||||||||
||||||||||||
|Tangible assets<br>Current assets /<br>(liabilities)|||||||||||
|||||||||||48,164|



19 



**NORWICH YOUTH FOR CHRIST Notes to the Financial Statements For the year ended 31 August 2025** 

## **23 Related party transactions** 

## **Transactions with related parties** 

During the year the charity entered into the following transactions with related parties: 

Norwich Youth For Christ provided and charged a fee for Administrative services totalling £360 to East Norfolk Youth for Christ a charity that has the same acting trustees. 

20