Company registration number: 03726889 Charity registration number: 1075626
CHRISTIAN YOUTH MINISTRIES TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
Christian Youth Ministries Contents
| Page | |
|---|---|
| Trustees' Report | 1—4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities (including Income and Expenditure Account) | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8—12 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities (including Income and Expenditure Account) | 13—14 |
Christian Youth Ministries Company No. 03726889 Trustees' Report For The Year Ended 31 August 2025
The trustees present their report and the financial statements for the year ended 31 August 2025.
Objectives and Activities
Aims and Objectives
CYM is a small independent Charity with a great reputation for delivering evangelical Christian youth work in Ipswich and the surrounding areas.
Our vision statement has two aims: Investing in Generations - Inspired by Jesus and our Mission is to bring wholeness through Safe Spaces. We did this within our two main activities, our camp and day activities based at Vauxhall Farm, Great Wenham, and within our network of Chaplains across schools in Ipswich.
Public Benefit
The trustees confirm that they have complied with their duty to have due regard to the Charity Commission’s guidance on public benefit. During the year, the charity advanced education by providing support to many school pupils and teachers through the work of school chaplains. In addition ,our residential and day offerings focus on multiple positive values encouraging those attending to contribute positively in their lives and to their schools.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Achievements and Performance
Main Achievements
Residential Ministry & Programme
During 2024-25, we have been seeking to continue to expand our activities at the Vauxhall Christian Trust site. This growth has been slower than hoped but includes increased residential bookings and the development of day provisions. We aim to further develop these day opportunities in the coming year to extend activities beyond the core residential season. We have continued to run with an additional member of staff to enhance our capacity for mission opportunities and growth. We remain grateful for our strong partnership with Vauxhall Christian Trust, which plays a crucial role in fulfilling our mission.
Chaplaincy
This year marks the ninth year of our Chaplaincy in schools. CYM currently has Chaplains available to 13 school sites across Suffolk, and our CEO also serves as a Chaplain at the local Children’s Hospice. Sadly this year two school funded roles have ceased due to the school reviewing their funding commitments. We have however partnered with local churches to establish a new Chaplaincy role at East Bergholt Academy. In the coming years our desire is to continue to develop chaplaincy, however a practical barrier is funding to sustain the management needed for increased roles. Most Chaplains are now funded by schools and the service is provided under a service level agreement.
Supporting the Local Church and Mission
Residential Weekends
Residential Weekends have always been an effective platform for discipleship and building community among young people across Ipswich. This year, we hosted several weekends at the Vauxhall site in partnership with Bury Christian Youth and Kintsugi Hope.
Dwell
Dwell is our programme designed to support those in children's and youth ministry in local churches. It is our way of saying thank you, acknowledging their efforts, and ensuring they know they are not alone. We hosted a stripped-back weekend retreat and other events throughout the year.
The Gathering
In collaboration with local churches, we facilitate a Christian worship event for young people (school years 7-13) across Ipswich and beyond. This has had regular attendance of approximately 100 local young people, as well as their youth workers.
Church Links
Our connections with local churches remain crucial to CYM. Opportunities to participate in church services have increased significantly after the post-COVID-19 period of online meetings. It is always a pleasure to share CYM's work and engage with supporters4. CYM's publicity and communications continue to be well-received by our supporters. In addition to traditional prayer letters and magazines, digital media plays an important role in raising the profile of our work.
CYM is a 'people organisation' and could not exist without the dedication, skills, and enthusiasm of our staff, students, and large bank of volunteers who willingly give their time to help CYM achieve its objectives. The Trustees are grateful for all the work and time given by these individuals, often at great personal cost.
Training
...CONTINUED
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Christian Youth Ministries Trustees' Report (continued) For The Year Ended 31 August 2025
Main Achievements - continued
CYM has a strong history of investing in students and individuals on gap years. We have had a student involved in Sports Ministry working with us this year and we intend to relaunch a new look Gap Year opportunity.
Conclusion
The Trustees are excited about the continued growth and evolution of CYM's work. Our positive working relationship with Vauxhall Christian Trust has opened many exciting opportunities. While we are budgeting for an operating loss in the initial years of establishing our offer to schools, we remain confident that we will eventually secure a core market share of regular schools, and day activities enabling this work to grow.
We are also keen to expand our Chaplaincy network with additional posts and involvement in more schools. Investing in this area of work remains a priority.
We are grateful for the commitment of our Trustee Team, the hard work of our staff and volunteers, and the generosity of local churches and individual supporters. The continued support of all our partners is vital as we continue 'Shining the Light' by maintaining a positive and passionate Christian presence in the lives of children and young people in the Ipswich area.
Financial Review
Reserves Policy
At 31st August 2025, CYM had:
-
designated reserves of £Nil
-
restricted reserves of £Nil
-
unrestricted reserves of £200,746
CYM principally hold reserves to:
-
Protect the continuity of CYM's work against uncertain future income streams.
-
Provide the capital needed to finance investment in operations.
-
Provide funds to replace assets.
-
Cover specific liabilities and identifiable risks.
-
Respond to unexpected opportunities that can further our mission.
-
Meet contractual obligations.
The trustees have set optimal reserves at £130,000, this figure covers 1.2 wte unfunded staff posts funded for 2 years, plus six months of the financial commitments of the organisation.
Chaplaincy Chantry role shortfall funded for 1 further year £20,000 Vauxhall Programme 2nd paid worker funded 1 further year £30,000
6 Months staff salaries (not including the two roles above or funded chaplaincy staff covered by designated reserves) £60,000
Working capital £20,000
As of 31 August 2025, the level of Unrestricted Reserves (defined as total general unrestricted funds, less tangible assets and excluding designated funds) stands at £166,409, thereby exceeding the optimal reserves figure.
Structure, Governance and Management
Governing Document
The Charity is governed by its deed of trust and constitutes a Limited Company under the Companies Act 2006. The Trustees prioritise robust policies and good practices, particularly in Child Protection and Health and Safety. Regular training sessions are held to ensure staff and volunteers are aware of and follow best practices. During the year, policies have been updated and approved by the Trustees.
The Trustees administer the Charity and meet every three months to review its operation, financial position, and future developments to ensure the Charity's objectives are being fulfilled.
Trustee Selection Methods
The appointment of Trustees rests with the Trustees as a body. They seek to find individuals to join as Trustees when the need arises and endeavour to nominate persons with appropriate skills who also uphold the Christian faith, which is central to the Charity's objectives and purpose. Prospective candidates are invited to attend Trustees Meetings to gain an understanding of their role as a Trustee, the objectives and activities of the Charity, and to allow established Trustees to assess the candidate.
Page 2
Christian Youth Ministries Trustees' Report (continued) For The Year Ended 31 August 2025
Risk Management
The Trustees have reviewed and updated the Risk Register, covering operational, financial, and environmental risks. Our risk management strategy involves reviewing and assessing the risks the charity may face and establishing procedures to mitigate these risks and minimize their impact.
The Trustees express their gratitude to supporters and volunteers for their contributions to CYM's work.
Reference and Administrative Details
Trustees
Graham Abbott Edward Abernethy Tristan Clee Christopher Ginn Christine Knight Matthew Levett Mandy Stone (resigned 09/01/2025)
Charity Number
1075626
Company Number
03726889
Registered Office
Cym Vauxhall Christian Trust Camp Site Great Wenham Colchester CO7 6QQ
Independent Examiner
Simon Sturman FCCA Simply Accounts & Tax Limited Chartered Certified Accountants Epsilon House Ransomes Europark Ipswich Suffolk IP3 9FJ
Page 3
Christian Youth Ministries Trustees' Report (continued) For The Year Ended 31 August 2025
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Graham Abbott
Trustee
2nd November 2025
Page 4
Christian Youth Ministries Independent Examiner's Report to the Trustees of Christian Youth Ministries For The Year Ended 31 August 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies.
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:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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 accounts to be reached.
Digitally signed by Simon Sturman DN: cn=Simon Sturman, o=Simply Accounts and Tax Ltd, ou, email=simon@simplyaccountsandtax.co.uk, c=GB Date: 2025.12.30 09:55:36 Z
Simon Sturman FCCA 2nd November 2025 Epsilon House Ransomes Europark Ipswich Suffolk IP3 9FJ
Page 5
Christian Youth Ministries Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities: General Other trading activities 4 Investments 5 EXPENDITURE ON: Charitable activities: 7 General NET EXPENDITURE NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 17 |
2025 Unrestricted funds £ 268,152 86,258 1,516 5,566 |
2024 Unrestricted funds £ 222,722 66,447 3,047 219 |
|---|---|---|
| 361,492 | 292,435 | |
| (418,296) | (343,268) | |
| (56,804) | (50,833) | |
| (56,804) 257,613 |
(50,833) 308,446 |
|
| 200,809 | 257,613 |
The notes on pages 8 to 12 form part of these financial statements.
Page 6
Christian Youth Ministries Balance Sheet As At 31 August 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| funds | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible Assets | 12 | 34,400 | 34,875 |
| 34,400 | 34,875 | ||
| CURRENT ASSETS | |||
| Stocks | 13 | 375 | 375 |
| Debtors | 14 | 99,772 | 70,877 |
| Cash at bank and in hand | 193,534 | 255,594 | |
| 293,681 | 326,846 | ||
| Creditors: Amounts Falling Due Within One Year | 15 | (127,272) | (104,108) |
| NET CURRENT ASSETS (LIABILITIES) | 166,409 | 222,738 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 200,809 | 257,613 | |
| NET ASSETS | 200,809 | 257,613 | |
| FUNDS OF THE CHARITY | |||
| Unrestricted Funds | 200,809 | 257,613 | |
| TOTAL FUNDS | 17 | 200,809 | 257,613 |
For the year ending 31 August 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Graham Abbott
Trustee 2nd November 2025
The notes on pages 8 to 12 form part of these financial statements.
Page 7
Christian Youth Ministries Notes to the Financial Statements For The Year Ended 31 August 2025
1. General Information
Christian Youth Ministries is a company limited by guarantee, incorporated in England & Wales, registered number 03726889 and registered charity number 1075626. The registered office is Cym Vauxhall Christian Trust Camp Site, Great Wenham, Colchester, CO7 6QQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
2.3. Resources Expended
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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% straight line basis Plant & Machinery 20% straight line basis Computer Equipment 20% straight line basis
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.
2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
Page 8
Christian Youth Ministries Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
| Donations and gifts Gift aid 4. Income from Other Trading Activities Income from other trading activities 5. Investment Income Bank interest receivable 6. Net Income/(Expenditure) The net expenditure is stated after charging/(crediting): Depreciation of tangible fixed assets - owned 7. Analysis of Expenditure General General |
Activities undertaken directly £ 384,555 |
2025 Unrestricted funds £ 254,407 13,745 |
2024 Unrestricted funds £ 209,703 13,019 |
|---|---|---|---|
| 268,152 | 222,722 | ||
| 2025 Unrestricted funds £ 1,516 |
2024 Unrestricted funds £ 3,047 |
||
| 2025 Unrestricted funds £ 5,566 |
2024 Unrestricted funds £ 219 |
||
| 2025 £ 9,754 |
2024 £ 8,423 |
||
| Support costs (see note 8) £ 33,741 |
2025 Total £ 418,296 |
||
| Activities undertaken directly £ 334,250 |
Support costs (see note 8) £ 9,018 |
2024 Total £ 343,268 |
Page 9
Christian Youth Ministries Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
8. Support Costs
| Employee costs Premises expenses General administration Employee costs General administration 9. Independent Examiner's Remuneration Independent examination of the financial statements 10. Staff Costs Staff costs were as follows: Wages and salaries Other pension costs |
2025 £ 1,110 2025 £ 304,899 26,709 331,608 |
2025 General £ 25,361 877 7,503 |
|---|---|---|
| 33,741 | ||
| 2024 General £ 5,037 3,981 |
||
| 9,018 | ||
| 2024 £ 1,110 |
||
| 2024 £ 245,901 21,211 |
||
| 267,112 |
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
11. Average Number of Employees
Average number of employees during the year was: 11 (2024: 11)
12. Tangible Assets
| 12. Tangible Assets |
||||
|---|---|---|---|---|
| Cost As at 1 September 2024 Additions As at 31 August 2025 |
Land & Property Leasehold £ 21,588 2,563 |
Plant & Machinery £ 30,503 3,941 |
Computer Equipment £ 1,768 2,712 |
Total £ 53,859 9,216 |
| 24,151 | 34,444 | 4,480 | 63,075 |
...CONTINUED
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Christian Youth Ministries Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
| Depreciation As at 1 September 2024 Provided during the period As at 31 August 2025 Net Book Value As at 31 August 2025 As at 1 September 2024 13. Stocks Stock 14. Debtors |
4,320 2,237 |
14,501 6,558 |
14,501 6,558 |
163 896 |
18,984 9,691 |
|---|---|---|---|---|---|
| 6,557 | 21,059 | 1,059 | 28,675 | ||
| 17,594 | 13,385 | 3,421 | 34,400 | ||
| 17,268 | 16,002 | 1,605 | 34,875 | ||
| 2025 £ 375 2025 |
2024 £ 375 |
||||
| 2024 | |||||
| Due within one year Trade debtors Other debtors 15. Creditors: Amounts Falling Due Within One Year Other creditors Taxation and social security Accruals and deferred income |
£ 38,417 61,355 99,772 2025 £ 2,613 5,421 119,238 127,272 |
£ 560 70,317 |
|||
| 70,877 | |||||
| 2024 £ - 4,307 99,801 |
|||||
| 104,108 |
16. Pension Commitments
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £26,709 (2024: £21,211).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
17. Movement in Funds
| Unrestricted funds General: General unrestricted fund Total funds |
As at 1 September 2024 £ 257,613 |
Income £ 361,492 |
Expenditure £ (418,296) |
As at 31 August 2025 £ 200,809 |
|---|---|---|---|---|
| 257,613 | 361,492 | (418,296) | 200,809 |
Page 11
Christian Youth Ministries Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
| Unrestricted funds General: General unrestricted fund Total funds |
As at 1 September 2023 £ 308,446 |
Income £ 292,435 |
Expenditure £ (343,268) |
As at 31 August 2024 £ 257,613 |
|---|---|---|---|---|
| 308,446 | 292,435 | (343,268) | 257,613 |
18. Transactions with Trustees
No trustee expenses have been incurred.
19. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure, except for those disclosed in the Transactions with Trustees note.
20. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 12
Christian Youth Ministries Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and agreed contributions Gift aid Charitable Activities: General Income from charitable activities Other trading activities Income from other trading activities Investments Bank interest receivable EXPENDITURE ON: Charitable Activities: General Advertising, marketing, direct mail and publicity Cost of raising funds type A Wages and salaries Employers pensions - defined contribution schemes Staff expense Staff training expenses Premises costs Insurance Data and telecommunications costs Printing, postage and stationery Other direct costs Depreciation Wages and salaries Staff training Staff expenses Other premises costs (IT) Insurance Printing, postage and stationery |
2025 Total funds £ 254,407 13,745 |
2024 Total funds £ 209,703 13,019 222,722 66,447 66,447 3,047 3,047 219 219 292,435 (7,404) (25,702) (245,901) (21,211) (3,854) - (12,983) - (720) (5,893) (2,159) (8,423) - - (5,037) - (2,851) - ...CONTINUED |
|---|---|---|
| 268,152 86,258 |
||
| 86,258 1,516 |
||
| 1,516 5,566 |
||
| 5,566 | ||
| 361,492 (7,119) (33,857) (281,578) (26,709) (5,331) (4,048) (11,199) (2,059) - - (2,901) (9,754) (23,321) (1,350) (690) (877) (2,058) (3,270) |
Page 13
Christian Youth Ministries Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 31 August 2025
| Telecommunications and data costs Independent examiner's fees Bank charges NET EXPENDITURE |
(1,060) (1,110) (5) |
- (1,110) (20) |
|---|---|---|
| (418,296) | (343,268) | |
| (418,296) | (343,268) | |
| (56,804) | (50,833) |
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