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International
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ANNUAL REPORT AND GROUP FINANCIAL STATEMENTS
FOR THE TWELVE MONTHS ENDED 30- SEPTEMBER 2020
Compary Nwnb•r.
Charity Number IEnqlarnl and W•les):
(￿lIty Numbw ISCOdand￿.
4364093
1090515
SC043473

Youry Ilh lfflemètl0n￿-Aftn￿1 Report and Group Fift￿¢{al Statements
For the Ye•r Ended * September 2010
RefererKe •rnl •dmlnlstrntI￿ dela115
3-12
13-15
16
17-18
19
Notes to Il* IIMnd•l st•tem*nts
20-36

Young Lwe Intematlonal- Afin￿l Ileport and Group Finand•l Ststemenls
For ihe Year Ended 31P Seplember 2020
REFERENCE AND ADMINISTrATIVE DETAILS
Paul SherrMI
Sundeep Salir
Liam Mtcormkk
Paul Woodman
{Chalrni•nl
Brooke J01K￿lOn {•ppoknied 18 Mty 2020
Sonla Mawhlnney
Benedict Sutton
Kestln House
45 Cxescent Road
Luton
IU2 IXIH
AEGISTERED 14UMBER&.
Company.
4364093
Charlty {Erql￿ and W4les}: lo￿515
char￿ (SC¢ttsr￿)'.
SC043473
AUDffOL.
Mercer & Hole
Batchw(wlh House
8aich¥nvth Place
Churth Street
RKkmansworth
Hertlordshire WD3 UE
W4KER5:
CAF 8ank itd
25 Kin￿ Hlll A¥enue
Kings Hlll
West Mallln8
Kent ME19 4JQ
Unlted Trust Bank
One Ropernaker S¢reet
EC2Y 9AW
Reference and Administratl¥e Details

Youn8 Llfe Intemètlonal- Annual Rem and Group Fln¥Klal Statements
For ihe Year Ended 3(ft September 2020
ThUSTEES' ANNUAL REPORT
FOR ThE YEAR ENDED 30 SEPTEMBER 2020
The tru5tee5 present thelr rep(Kt and thè a￿Itted flnandal sLgtemonts of the 8roup and chartty for the
year ended 30th Septembef 2020. whSch are also prepared to meet the requirements for a dlrectorf
report and accounts for Companie5 Art purposes. The trustees have adopted the provisk>ns of the
Statement of Recommended Practke ISORPI 'Actountlng and Rewlrtlry ty Charitles,: Statement of
Recommended Practke applicab￿ to eh•rltles Fveparln8 theFraccounts In accordance wlth the Flnancial
Reytlng Standard applkaNe In the VK and Rewblk ot treland IFRS102) leffertl¥e Istjanuary 20191.
The oryanisatkffi is a charltable Corn￿ry Ilmlted by 8wrantee. Incorporated on 3111 January 2C02 and
registered as a charfty kn England and Wths t)n i ith Febfuary XX)2. Thèoryanlsailon was also ro8lstered
wilh the Office of the Scottlsh C￿lItIeS Regukntor on 8th Octobu 2012. The company was i￿Orporated
under a Memorandum ol Assocktion f*thich established the objects and w)wers of the charitable
cornpanyand is8iY4erned undef Its Artkles OfAs￿latIon. In the event of company beln8 wound up.
membws are required to coThtr*Mrte an wnowl not exceedlne £1.
Trustees are usually ap￿¥1n1ed for a perlod ofthree years. The n￿)ber of trurtees ¢bsest to one third
retlre by slrlrt rotatiw and. belry elelble. rnay offer themselves fer re*le¢tlon at the nexl meetlng of
the board oftrustee& Care 55 taken ￿ •n5we th•t the bo•rdoftruste•s ind￿leS experience In fi￿ntI•l,
legal and other relev•nl fiekls.
Paul Sherrill
Sundeep 5•1kns
Llam Mccorrnick
Paul Woodman
(Ch•lmHn)
Brooke Johnston
IAppolnted 181051X))
Matthew Whittaker IAppolnted 31101m, resb)ed IWW20)
Inductk>n and Tr4kn1ry of Trus1••1
New trustees are ghtn an intrpd￿I￿ to the of the tharty by ihe ch•brnwn of the irustees and
the executive team. Trustees are kept Infom)ed thrO￿h regular Internal reports {lncl￿dIn8 flnènclal
reports) and sarnp￿ of printed materlal. All trustees are erKour4ed to Vi51t the activities of the charity
a5 well as attend events that the oryani5e& •ppointment trustees are Inf￿Med of thelr
obli8ations in law as a trumee of a d4rity. and awe encour4ed to acquaint themseP¥ts with the
publirations and 8uidance wailable from the Charity C(wnmi$5KIn.
Tn￿te?< Annual Report

Ule Intorn•t¥)bMI- Annu•l Al￿>rt￿nd GID￿ lkn*Th15r*ements
For the Yèw En(Itd 5epiwnber l(110
The board of trustee5 meet at least ￿1(e 3 ￿•r ond oversee flnance5. the present work and the future
development of the chaTity. They have regwd the advice of the executive team. to whom the
m•na8emEnt ofthe w¢)rk ol the ¢h¥rty •nd the d4Y-to4•y oper•tional deci51ons h•ve been delegated.
The remuneratlon of Ihe executive team Is apprtr￿d by the Irt￿teeS and Is reviewed annual￿ and
nomially incre•sed in accordance with averase earniny. The berKhrnark the executive team
pay ag•lnst pay le¥els In other chathin of a slrnilar sile and *ivtty lo ensure Iha¢ the remuneration set
Is falr and •p￿0PrI•te. The remU￿rnI￿)n of •ll other staff is •ppro¥ed ty ihe execuil¥* team wlthln
annual p•Trmeters set by the trustteL The oxtrutr•Y tewn wi¢hthow from d15CU551on of thelr own
tern￿ of sefvlce.
The trustees h•ve re¥*wed Ihe tharlty Goyernance Code, pubtsshed In 2017 by the extefnal Good
Go%rTnance Steerin8 Group txmly. The Code centres •round the principles of oryanisaiional purp05e'
le•dershlp: Inte8rltr. deds10￿Mak1ffj risk •nd control: Ix>wd eflectS¥enus,' diver5ity.' opennes5 and
Kcountaknllty. The tntsiee5 I￿ e￿)Ur4ded t￿1 ihe Code affinn5 many 8ty4ernance prlrKlples thal
already underpin the way Youry Llle Internatjonal operates. and tht prlnclples of the tsde form the
basls of 0ft8oln8 govern￿e de4eWMnt wtthln Youry Ult IDternalional.
The Trustees rec£wilieth•t thty ¥e ￿lImIte1¥ rtsponslblè fow rlsk m•Tr4ement •nd the effecllwdness
of the Intem•l control wocesses of Lffe Int¢m41k)n•l. The ffl•￿r ri5ts lo whlch Youn8 Llfe
Internatlonal Is exposed. as 5dentblled IV the Trnsteek •re rv*lewed reeubrty, and we are conilnuousfy
ImprcNln8 our systefns and proredures to manage ihem. The Board of Trustees has consldefed and
•ppro¥*d the rtsk appetlte and f15k marO8￿t frwnework OfYou￿ Ule lfilernJilonol. It has char8ed
the execut1￿ team wlth the tssk of ensurin8 that interMI controls and the e¥posure io rlsk Is re¥bewed
on a regular t￿1$. who ale supported ty prolesslonal advlsers as opproprlaie.
The systems and Pr￿ed￿re5 ofYounÉ Life Int￿nat•D￿j ire de￿ned to inlorni and man•%e flsk and to
pro¥kle reasonatAe assurnnce ayinsl matth•l mlsststernent or10ss. Senlor management ensure that
the cutture and wttess ol risk mon4erneTht are opwowlately embedded across the organisation
thfouKh ihe effert￿ Smplementation ol PDlkies and pr<)cesses. fti5k re8iMers have been developed al
cwporate and funttional to lftfwn the •pwoK1*5 of mlti8at&w ow Strate¢￿ oper4tlonal
fiTranclJl and cornpliance rlsks.
Rlsk (e¥lev￿ are c¢)nduded re8ularfy, and the In￿ee$ consider that there are no major risks ¢0 the
chall￿5 continued operatlon5 in the foreseeable future. campi￿ and seNice PToJects are rnajor costs.
but the bulk ol tarnpln8 fees come frorn ieenys tskln8 part whth mlnlffllses the fi￿nd)I rlsk.
Oonollons are a substantlal part ofthe charivs Income. These arE prlmarity from a wlde range of small
donofs mak•Tr& regulai donations whlch minlmlses the rlsk ol a sudden drop In Income. The chailty h45
¢ompleted a comprehensi¥* review of its wli(ies and procedures Ind witl U￿sale ihem periodicauv.

YOU￿ LIIE Intern•twMI-Ami￿I Report and Group Flnanclal Staten*nts
For ihe Yèar Ended 3(P September 2020
Rlsk M•n¥efflent Irwilnu•d)
oiher ylncipal rlsks to the Charlty Include..
The effects of the CO￿.19 pandernk Ind rnl•t•d recesskn. •sptt1a1￿ the risks of further
rinanci•l Ile£llne, ￿tInUed dhruptlon to the Pfo¥lskni of youth mln5rtry se¥vke5, mentsl health.
and uncertalnty fatliue.
Data breaches & re￿I￿ory clyn￿anCe. the C￿rIty h•$ onducted • comprehefislve
Internal data audit and is implementiry a mukl-year proaramme of technkal, procedural and
or8ani5atlonal UPdrades to strenithen Its GDPR compll•nce;
Safe8uardln8 •lle8atkxts: the Chlld Proleclion & Safe8uardin8 Polky has been comwehen5fvely
revie•4ed and republlshed In Ilght of chan8Sn8 legislat￿n and safe8uNrdin8 risks;
Staff retention: Ihe Char￿$ HR polkles afe belw mlsed to considef hDW we can best tsk•
care otmff and ￿taIn a deep ulent ieiiiL
ObJertl¥ts and Actlvl
The obiects, for whlch the Charrty ts estsb115hed. ￿ stated In Its Memorandwn ol Asslxlatlon. are the
advan￿ment of Chrlstianity amon8 thlldren and youry people by the promotk*n ol an evangelistk
Christian te511rnony In the Unlled Klrydom. The Charlty works wlth young people. ty*ally aged
between ebeven and e*hteen. across England. Wales, Scoiland and Northern Ireland.
Youn8 Lrfe International en8a8es with yY>un8 people acfOSS the UK to provide hope. meanln8 and
purpose. Through "contart worv Ic¢Ynrnunlty detached work). re8ular youth clubs, summer c•mps
and overseas mlsslon trlps. we draw alon8slde yours pe* relatlonally. eaffl thè rlght to be heard,
and share the iransforniir8 message of jesus with them. However they choose lo respond. we walk
alongside them ihrou8h the ups and downs of teena8e Ilfe in modern Britain. wheiher that's In
pjrarnililary cornrnunltles In Northern Ireland. w(Ykin8 With teen•8e mums In Dundee or chlldren of
Hlgh Net Worth fafflllles in expat communltles on the outsklrts ol Londm.
We provide stable pstor•l and splfllu•l supw¢ lor teena8ers as they thr04¥h adoleKence, and
help them face 5ssues such as mental he•tth. tWI￿.n& the d•n8ers of 5(Ktal rnedia. challenging fami
sltuation5. akohol. drugs. teenay pregnancy. raclsm and youth crfme. We find thai all the young
people we serve ha¥* 4 deep longin8 for Cari￿ adults who take a genuine interest in their needs. We
work dosely with ltscal churches and help yovni people who find tsith throuih our rninistry to get
pIu88ed Into kKal w(Yshlpplr4 COn8Te8atlons that can help them develop along thelr Chr15tlan journey.
Tru51ees. alon8w51h the executi￿ team, ha¥e referred io the CharityCommSsskn's8eneral 8uidance on
publk benefit when rev6ewin8 the charitable aims and obRctl¥es and in plannin8 future artivitie5. In
partlcular, the tru5teu Gonskler Iw planned artr41t￿5 wiu ￿ntribUte to the aims and objectives they
have set.
Ta￿tee5. Annual Report

YOU￿ Llfe Internallonal-AMval Report and Group FIrw￿l•l 51aiements
Forthe Y*ai Emled 30 5eWemtw
Achlevements and Perfornwnce
Th• stren8th of our mln15try depnds oh ihÈ stYÈn8th tsl (￿r ¥oluht@vs. In Febmary. we ran a hu8e
5urce55ful tralnlns 172 vl tht adults whv >wYe yuun¥ pE0￿C ihioush Youn8 Ule
Internatlonal throughout the UK. Throu8h Biblkal teachin& seminars and prover 5e5sion5. the event
empowered the Charivs grassroots ¥olunteer leakn ind local commlttee mefflbef5 wlth purpose,
vlslon and encoura8emeni.
We see every day how tl Is all too easy 10 search lof lulfilment in Ihe wron8 places. Reports made to
our chikl protectlon ieam of e￿eMaI sale8uardinB iS5¥Je5 invofving Young Lile teenaBers have grown
17% year-on*ear the last five ￿ars. with su￿￿le. self.harm and sodal media related eas
making up over one Ihlrd of our chlld proieclion ca5eloal. When youn8 people have been al 8Teaies1
flsk of surrendering iheir life or thelr dlBnlty. TAe ha¥e been ihere to help tl*m suThi¥e. lauah and
flour15h throughout 5elf4solallon.
When lockd(y•m hlt, we sthited swlftly fTom In-PErson io tmlkne yijuth 5Esskms and have ielenilessly
50u8ht creatNe ways to engage with youn8 people in a COVKI ccvnpliani manner. As Government
re5trictbJn5 have varled. our •pproach to enablin8 mlnlstry has centred around ￿refvI flsk assessmenL
de•r comrnuTricJthM and Cfearf¥e soluth)ns. We ha* to eelebr*tè:
We had zero Out￿￿kS of Cry•&19 ot our •ctMtte5 lo date.
We We￿ early adopters ol online youih clubs, and within the first 6 weeks of lockdown we'd
ramped up weekly youih 8aiherln8s to 25% abo¥e pre.kKkdown levels by usinA digital
pl•tfornis.
Although we had to cancel residential carnps lor the first tirne in our hlstory, our staff were
hugety crealive in devising a mix of online and onlinelin-person blended experiences for you
people to engage wiih. I￿ludI￿"carnp in a bai" In Southampton. onllne day tamps Sn
Scotland and an online discip￿ShIp.¢afflp. expÈrlL•nce atn>ss the UK.
We have found teena8ers have tra￿ community rnore than ever. 'One of our more on the
frlnges kids who comes sporndKalfy to club has lolned us every day at lunch Ilme lor our lunch
club."
We have enjoyed huie support from parents, 'Pafents hm sald it was 8reat to hear thelr klds
tau8hln8 with friends a8ain."
As we retlett on the upheaval that we have all faced acr(w 50 mary elements ofaui li￿$, we are
partkularly 8r4teful tor ow staff. We *e thankful thai:
Onty a Very small minorlty of staff ha¥e beefi dlagfK•sed wfth Cl￿d.19. and am those affected
have recovered v*iftlv.
Our line managers have cared for our stsff and wpported thelr rnentsl health throughout
$18nillcant changes in persortal aThl professK>nal lrfestyle. Not a single employee has left due to
the impact of Cth*id-19.
Our Operations Team have taken ITh the5r stride the challen8es of increased regulatory
tompiiance In¥ol¥ed in Job Reientlon Scheme im*mentailoTr and assessire health and safety
measures, whilsi keeping regular operational infrastructure running effectNety. The team was
already well pTrctised in home workin& whlch has been a huge benefit under lockdown.
All staff had the core digital infraStruC￿re ne￿Sary to work effertwety from home throu8hout
lockdown. as wt reaped the bef￿1$ of our miaratbn to dotsd softwafe in recent years.
Trust￿5. Annual Aeport

Youry Ule Intern*ion41- Annval Rel￿ and G¢oup Flnanclal Stateffonts
Fo¢ the Year Ended Jofv Septembei 2020
We had a smooth trans4tlon ol ￿aderShIp. desplte the appolnimeni of Sonla Mawhinney as our
new UK Dlrertor cotncldin8 with the ouibreak of the Co¥id-19 pandemlc. Br+)oke Johnston. her
predece550r. has taken over leadership of YOU￿ Llle aCfOSS the Europe dpiision as its Senior
. Vlct Presldent.
As part ol our respmse ￿ ihe Government's lockdowft •nnouncement In Mafch. we conducted
5¢enarlo planning that prolected losses of be￿eefi 7% and 39% 01 bud8eted Incorne the year*nd.
Our xtual1055 a8alnst budget was £225.281. represent1￿ 16% 01 bud8eted Inco￿. We a¥olded the
W￿$t•￿se xenarlo dut 10 • C4%nbin•tkn ol:
The sacrlfke arKI cornrnitrnent ol our existtsry base of regular donors. who increased thelr
8p4ins by an •vera6e o116X:
Succe55tul onllne fundralslre e*￿ts. whkh h•l¥ed prolecled1055es •nlicipated un¢elled
In-person lut)dr•i5in8 actfvities:
Dlscbplined spendln8 cuts: and.
AgplbUlion of the Governrnent'sjob Retent5on 5¢heme IJRS).
At the start of the pandernic. onk¥ 6% of the funds of the Charity were both unrestricted and
undesignaied. We focused on dose orea Iv4el financbèl mana8ernent. and whi15t this helped to lo¢allse
and contain financial risK our lorylandin8 •rea driven fvndraisin8 •pproa¢h has limited the extent to
whlch trustees can repurFAxe lunds w help afeas in fiMnclal need.
Thro￿￿0￿ our iournty1tr4bnt arnldtt the rea*les of the Co¥ld.19 pandernlc. we have kept the needs
of youn8 people at the centre of our focu% Every declsknn to cut OT FKY4tpone mlnistry provlsion was
taken wlth a hea¥y heart. and driwen by realities at a local le¥el where we were either wevented from
en8a8in8 Wlth youry people due to Go¥ernment restrictions. or fvnding had dropped off. We utilised
the IRS In such &tuailons where the Stherne eN8lblllty crlterla applled. resuMln8 In 23% of staff belng
put on furfou8h leave at least once wlthln the financlal year. Nevertheless. we Jre thrilled that In spite
of s18nlficant challen8e5 at a kKal ￿1. we wefe ible th malntain 86% stsffini capacity ihroughout the
slx months from the beginning of the first lockdown.
We engaged wlth Gthornment In a consultatlon o%*r post.lockdown recovery for ihe tharitsble sector,
and welcome recomrnendations from Danny Kneer MP for 8reater c4)operailon between fa5th
communities and the wblk sertor In addre55iry bi8 social challen8es. Collaboration with technoloyi
companies lo develop ¢harlll& dwtal InfraS￿re. and a new Comrnunity Recovery Fund to help
revitali5e the sector.
We continue to engage the Serv1￿ of a varth ol wofe55ionals to assist in the devek>pment of legal
and adminislr•tive policles and procedures. the ￿u[se of the year. 5e¥eral key (werational and
IT systems and procedures have been irnprtr￿.
Trustees. Annual Reixxt

Youry Llle InternatlDnal- Annthil Aepon and Group fftan¢lal Slalements
For ihe Year Ended *ièmber 2020
Growth Perforniance
Desptte the challenies pised ty the Cty41&19 p•ndeml4 the Chaflty c0ntyn￿d to Erow It5 mlnlslry
across the UK:
The average nurnberof youn8 people lttendlry club each week pre-covld grew h 20% to 861.
The average number of YOU￿ peopk eniaged Sn "Campal8ners" Blble study groups
skyrocketed to 315. a 40% rSse. rv￿r$In8 last yearfs 19% decllne. Covld-19 relaied restflction5
have helped thls tumaround. with YOU￿ peop* More ealer than ever to dlscuss wlth thelr
friends and leader5 what rnatters rnosl In Ille.
346 younÈ people participaied In some form of"camrf experlence. Includ1￿ 262
people who attended a creatlve alternatlNt undef Covid-19 restrlrtions. Althou8h thi5
represents a 60% drop Compared to last year. we are mlndfvl of the unprecedented
clrcumstances and celebrate that each of these 346 young people took hold of the opportunlty
to engage In fun, SUPFK>rtr4e. uplfftln8 ejtperiences at a tlme when they were tsclng so much
lurmoll and urKert4lnty.
The number of young people who wue lrnparted across all xtivlt*s •TrJ outreach Inltlatlves
8rew by 20% on l•st year to 5.119.
Our bJ5e ofdevoled ¥olunieers irew * 19% to 281 across the U
Flnanclal Revlew
In the twentieth period of opeM•on th* ch•rity re￿1%￿d fvNIs of £I￿21.640120l9: £1.869.181) of
which É1.406,464 {2019: É1.243.4921 was raised as ¥oluntary Income. Emppnditure In the twelve month
period wa5 £1,730.289 P019.' EW8I17). The th•flty Cl￿n￿e5 to be relhnt on the 8eneroslty ol Its
supporter&
Durln8 the period the chorityempjoyed fifty.se¥en full •nd part-tSme staff. enpyed ihe services of seven
Young Life {USI expatriate employees and utilised servlces of financlal. le8al and IT consultants. The
tharity 15 also heavity rellant on the goodwill and the vèrfety of skllLs dernon5tfated by its many
¥olunteeT5.
The net result lorthe wasa 5wpIus of£91.35112019: £9,636drfKIt) resuldnl In a bahn(e orrled
forward of E373.￿212019.' E282.451). TNS bal•fice Includes E119,39512019: £121.608) In restficted
Ufe Intefnatlonal m•de donations to Youry LKe US of £235(M)12019: £41.719) dwlng the peritsj.
The Key management personnel of the charity conyise the UK Olrector and the Operatic*ns Man•8er.
Thelr remuneratK>n 15 Set In Ilne wlth rern￿era￿ for simllar roles other dwritable Ofaanisatlons.
Thetrnstee5 do not Includefunds held a5 fixed a55etswhen ￿kU￿￿11heIeI￿ ofre5efvestl￿enèbll
the board of trustees to truty reflert the value of free reser¥es in the accounts.
Tn￿tee5. Annual Repgrt

YouTha Ule Inl•fnatlonal-Annual Report and Gfoup Fln•nchl suleff￿1$
For the Year Ended 3￿ S•pt•rnber 2020
The Charlty has a Reserves Polky to prom¢fft sound flnandal stow•rdshlp. bulld Its rtslllerKe and enable
to thrl¥e In ihe years ahead. In Kcord•rKe wlth Charlty Clxnmlssbn iuldelin•s. The Polky seek5 to
8uard •8alnst materlal InMm• lom ¥nd to pl•th for the worsl-w s￿narIO ot a maJof Sn¢orne
fall that woukl necessitste closure of the Charlty. The approath ftxuses on kxal financwl steward5hlp,
wlth each area ol the Ch•rlty chv8ed wlth Its funds and encour4ed to ha¥e In reserve an
amount equk•lent to b•tw¢•n ihfee and slx rnonths Unrnslrkted expendSture. The sum ot area le¥el
feserle requlrements equate to the reserve requbrements for the Ch•th as • whole. Based on thls
twel¥trmonth perknd, th• Qwltys tar8et reserves rar8e would have been £350.L￿ to £71h),iXM). Not¢
that the free Keser4es are £193.61AI12019: £74.3401. Note thol beuuse of the lo￿l￿ed foser4eJ model.
Ihe a¢tual free reser¥es fyure tsKkpJes funds (*swed at a l(Kal area level Ih•t are not Immed￿lety
avall•ble to be repurposed. Dtsptte thls Ilmbtsilon, the trustees are satlsfied ihat the Ch•rlty h•ld
pn￿nt berfel of Ktual re5eTh*s al the year*nd. In ¥lew of the chaljerrfes and uncertalnties that Ile In
the year ahead. The trustees rryjlwty monltor feser¥es levels thro￿ e•th fln•ndal year.
The Chath Is hea¥lty rellaftt on donatkms frnm the yneral publk. Many supporters of the Charlty
donate regularly ¥la siarMltr¥wkn. Th55 ww4ldes * Str￿ and stable base for future development. The
rema1n1￿ donated Inco￿ fr(Th ad4￿¢ don•tions and other fundiry souices wh•ch includes
Brants from th•ritable tnJstkThe c￿lIty seekstornaxlmt5e tl* potentl•l ol donated income tysecurln8
8fft ald dedarakn where I￿ssIble. whkh Increases the value of the domtlon ty 25%. Whlle thefe Is
s*nlficant fee Incon￿ fn)m the camp and ser¥ke woAecis. these attfvltles. akng wlth ihe w?uth clubs.
covld not take place tht 8ertrosrty of re8ular and ad.hoc dof#)rs. Fundralsln8 is primarlfy
carTled out ty field staft and l(ul commlt
Fundrai50ffa pro¥ldes Income so th•t we can velou￿e and supwrt Ouf knal are• mlnlstry attlvltles,
well as subsmlise camp plxes for those In financial need. The maiortty of don•tlons #e rnlsed frorn
We folh)w the ol Ihe Furnlr*Code set the FurKlni* Regul*or. The rnaj￿ty of
our fundrais1￿ adfvlty Is Carl￿ out ty sollcitlry donat￿n$ within hI￿ty trusted relationshlps
betweefi ￿k1 staff and dorKK& Except systems that retain donor records and mana8e emall
campal8ns. we do not ?ny aspe¢t of fvndr4tsln8 xli¥ltle5 to thlrd partles. Onfy those
staff and ￿)lUnteerS Inshle the are pemlrtted io fundrnise on our behalf. and Ouf conduct
empectatlons upm IIKW Indl¥kluals ￿ extremely hl8h. Evffji ernth •nd Volunteer who furnlraises
foT the Chaity Is xcounthbleto thelr Ilne rnana8er for thelr aCtkn￿. In addit￿, our Inlernal
FundTrlslrvd C(th thafflpi(w 1x51 ow team5. We •re Pro￿ to ha¥e had no reported
complalnts o¥erany of our lundralsky wacikes to date. but we We not ¢fyw*enL •nd •re wllsed to
follow our comptsknts handllr8 process shtyJfvJ the need arise.
Everythin8 Fwlble Is done to meet the needs of current and potentlal sup￿rters. inclu&iry protectl
all vulnerable people. and handhr8 (k)nor dats wlth care and in accordance wilh our dat• pn>tettw)n
arrangement& In118ht of lellslatfve to dats privy. wt have taken comwehensive mea5ure5
to Inforni every contsct of our uwjaled Prlwacy Notke. and to obtsin applicable consent in order to
contlnue fundralsSry coftvnunicat￿nS with donors and 5UPPOrter5. We are alwtys consclous of
mlnimi51n8 the costs of hindraislrvd arrfl wè ￿TrtInUe to deliver value for mory in all of our ch•rtt•ble
Tfustees. Ann￿1 fte￿rt

Youry Llle Intern•t1on￿-AftnUII Report •nd Gmup Flnancljl Ststements
For the Year Ended 3￿ September 2020
Plans for Future Perlods
We ha￿ fourKI t￿t C￿￿-19 has ex•cert)*ed the needs that youns peo* already hwe - to belon&
to ￿ heard, to find hope. Altl¥Mh the effect5 01 the pandemlc have conslderabty eroded our
flnance5, tt ha5 51uked our hunier io even ft￿E youry ￿ •5 TeslTktlon5 ollow. By ZOZ2. we
hope to transforni the Ilves of neath 10,(KKI YOU￿ people each year. double our current reach. We are
rnlndful of the s18nMkaftt chanen8e kn the current cRmate of rn151ry the level of fLvKllry to resource
thts ￿510n. but femaln uut1ws￿ optlm15tlc f+N the yew ahead.
Desptte all the than8e In s(Klety tryjay. Ihe core alms of the Charity remaln unchan8ed and are
conslstent wlth the ortsl wlnclple5 fty mlnlslry estsbllshed 0￿1 79 ￿ar5 a80 by Young Llfe In the
Unlted sta￿ The thl Youw Lffe or8anlsatk)n Is mld-way thro￿ a >yeaf strnte8k initiative called
"fOftWAR W. aThJ thE UK Chwlty I1￿e(p￿ obJecthTh around KhlevSn8 5tr1tryk
growth In the fomtrwlw
I. To 80 d••pr In se•kts* thè Ixlrd flrst and Iwlplry people irow In thelr falth. Bv
2022. we w•iil t05ee qU￿1n*￿ trnurnt￿r ofyoU￿ peopleln theCh•rW5 Tmeekty BIble5t￿l¥
youps {￿lled"CaMPa*ne1¢l, from 238 to 940.
2. Top forwafd toptr*r. twlldlry•nd equlpplnl te•ms that rtllect the *Y)rldwlde body of Chrtst.
By 2022. we want to double the number ofvolunteer le•ders. from 198 to 492.
3. To seek creat*¢ new tod•y lo reath young people tornorrow. The Developl
Gkthl Leaders wlll form a b* ofthls If￿h area.
4. Gvowth: In wse to the need wltnessed by ¢)ur ¥K>￿er5 cn the arou1￿. the Charlty has set
l￿d 8rtr*th tar1e￿ By 2022. we ¥Ant to:
•. Twe the numbtr ol ¥tyj￿ people Imp•coed. from 3554 to 9.250
Double the numbe¢ of YOU￿ peo* In club each week from 791 to 1,580
i L Doub￿ the numbef of youru people experiencin8 camp. from 660 to 1,325
d. Double the number of mInI￿ries. from 35 to SO.
INote thot the5t are wowth torqetsl(Y our qlobryl reqkn whKh Indudes the Republk of Ireland. Some
Metr￿ hove hod mlnor odlusfmerts to rflert the reqlon s shore of the o¥*n¥ll Europeon diwsiongl
These obledryes wlll be en￿n￿l by fvrtlw, t•iieied Mil￿¢11￿$.
l. i••d•Thhlp d¥*rthr. To lurthef understand. explore and womote ihe ￿luable role that dlversity
and inclusion plays in enabllry the work of the Char4ty lo be effecti*.
2. L•4d•rshlp d•￿ Conth)ulry to recrniL trnin and equip leaoershlp at erfery level of the
Charlty. Indith *•dershlp, 5alarled staff. line rnana8ers and trustees.
3. Piay•r str•wr. To bulkl on tht missth.wmle and di￿$10￿11 Pffa￿ iNtialNes to arow the level of
prayer suppyt fw all asF*cts of the work of Charlty.
commitment to follow Christ. to efftW￿er them tQ 8row into matwe d15ciples of Jesus.
5. Sustalnal)le fWMlTrtsl￿ Sol¥Jifyiw the lundin8 base whkh underpins all areas of mlnistry. bv
Increasing the wol￿tion of income that Is ralsed In-country and enharKlng sustainability.
& Enhanced Ilbfrast￿rr. To Identh, inwlefflent3Th1 awnent ITsystems to maxlmlseeffecti*nes5.
efficiency and compliance.
7. Publk prnfile: L*velop a 5trate8y across our th•nnels a￿llenCeS tt> enable the mission. our
people and the organlsalhM to be rewesented authentically in publ
Tn￿tee$, Annual Re￿rt
10

Youn8 Llfe Internatk￿l-AnfiU•I fiel￿ •NJ Gmup Flnand•l Ststements
For the Year Endod ￿ Sepiember 2020
Int•rkn•VW (oll•l>Drailon: To work c105ety wlth thurches and other Chrlstlan mlnlstry partners to
develop coll•borntive relatlonshSps whlch en•ble yeater extent of lrnpacl withln the1fr4e5 of youn8
people. For those co11aly)Trth￿ rela1￿nShIpS to succeed the partners must share the baslc strateEIc
and theolo8kal ethos ol Your* LSle Intern•tlonal.
ATr Important factor In xhle¥ln8 these Oblert￿ Is to ensur• iht future deveknpments are sustslnable.
To this end we de¥elok*d the r*our of ow bud8etlni practkes to ￿1P ensure that costs are fvlfy
weighed before commlttlns chafltst4e funds. •nd t￿1 oper•le5 Ththln b￿l$eted Ilmlts and
fin•ncW controls.
TrustLies ReSp￿sIbIlItIeS
The irusiee5 IwlK> are also dlrecttys of Your* Ufe Internat￿nal for the purKK>se of company lawl are
responslble for WeparI￿a the Trustres. Annual Report and the financkal statements In accordance with
appllcable law and United Kin8d¢)rn Generalty A￿epted Accountin8 Prartice. Company law requlres the
Iru5tee5 to prepare flnandal stalen￿ts for each flnandal whkh g￿e a true and falr view of the
5tste of •ffalr5 of the charirable C(￿PanY and of the Incornln8 resource5 and applkatlon of re50urce5,
Includ4￿ the and em￿ndIture, of the charitable company for that period. In preparing these
fina￿141 mtements. the trustees are requlred tr.
sekrt sthts14e arnl then thern CLwlslentty:
obseThe the methods and wlrKlp*s In the Charllles SORP.
make Sudgements and esthNtes ihat are reasonable ond wudent..
state whether applkable UK AcC￿ntIr￿a Standards hwe been followed. sublect to any materkal
departures disclosed and explalned in the financlal statements,. and
preplre the finantSal statements on the 8oir4 concern basls unless It bs In•pwowlate to presume
The trustees afe re5pMsnAt br keepSry adequate account1￿ records whkh dlsdose wlth reasonab
Kcurary at any tlme the fina￿1•1 Fosltlon of the ch4ritable com￿nY and which enable them to ensure
that the fi￿ncilI ststements compty wlth the Cornpanles Act 2(M)6. They ore also responsible for
fe8uardin8 assets ol the chafftabse compary and hence for tskife reasonable steps for the
prevenllon and detedkm ol hud and other INwIarI￿
Mercer and Hole been ap￿￿￿d as a¢Kllto(s and ha¥e sknlfied thelr willlryqness io continue In
The In￿ee$ have taken all necessary Step5 to make ihernsetr¥es awa￿ of any relevant audlt Snformatlon
and to establish that the auditor5 are aware of that information. As far as the trustees are aware, there
Is no relevant audlt informatlon of whkh the companvs audltors are unaT*dre.
Trustee< Annuol Repwt

ung Life Internatioiial-
nnudl Report and Group Financial Statement
For the Year Ended 30 September 2020
Small company provisions statement
In preparing this report, the Trustees have taken advantage of the small companies exemptions provided
by section 415A of the Companies Act 2006.
The Annual Report was approved by the board of trustees on 5 March 2021 and signed on their behalf
by:
Sundeep Salins
Trustee
Paul Woodman
Trustee
Trustees Annual R-port
12

Young Life International Annual Report and Group Financial Statements For the Year Ended 30[th] September 2020 

## **I TO THE MEMBERS OF YOUNG LIFE INTERNATIONAL** 

## **Opinion** 

We have audited the financial statements of Young Life 20 which comprise the Consolidated Statement of financial activities, the Consolidated and Charity Balance, the Consolidated Cash flow statement and 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 Reporting Standard applicable in the 

In our opinion, the financial statements: 

   - as at 30 

- September 2020 

- 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 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 6 & 8 of the Charities Accounts (Scotland) Regulations 2006. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial 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. 

## **Conclusions relating to going concern** 

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where: 

- statements is not appropriate; or 

- continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. 

Statement of Financial Activities 

13 



Young Life International Annual Report and Group Financial Statements For the Year Ended 30[th] September 2020 

## **Other information** 

The trustees are responsible for the other information. The other information comprises the information included in the annual report, o 

opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

In connection with our audit of the financial statements, our responsibility is to 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 material 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: 

   - 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 D accordance with applicable legal requirements. 

## **Matters on which we are required to report by exception** 

In light of the knowledge and understanding of the group and the parent charity and its environment obtained in the course of the audit, we have not identified material misstatements in the 

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion: 

- adequate and proper accounting records have not been kept by the parent charity, or returns adequate for our audit have not been received from branches not visited by us; or 

- the parent charity financial statements are not in agreement with the accounting records and returns; or 

   - r 

- we have not received all the information and explanations we require for our audit. 

- the trustees were not entitled to prepare the financial statements in accordance with the small companies regime reparing the 

Statement of Financial Activities 

14 



For the Year Ended 30, September 2020
Responsibilities of Trustees
As explained more fully in the trustees, responsibilities statement set out on page 11, the trustees (who
are also the directors of the parent charity for the purposes of company law) are responsible for the
preparation of the financial statements and for being satisfied that they give a true and fair view, and
for 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 assessing the group's and the
parent charity's ability to continue as a going concern, disclosing, as applicable, matters related to going
concern and using the going concern basis of accounting unless the trustees either intend to liquidate
the charity or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditors under Section 44(1)(C) of the Charities and Trustee Investment
(Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations made
under those Acts.
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 auditor's 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 material 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
auditorsres
part of our auditor's report.
onsibilities. This description forms
Use of the audit report
This report is made solely to the company's members as a body in accordance with Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
company's members those matters we are required to state to them in an auditor'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 company and the companvs members as a body for our audit work, for this
report, or for the opinions we have formed.
tyIL((u t fjrt(
Jolene Upshall (Senior Statutory Auditor)
for and on behalf of Mercer and Hole
Chartered Accountants and Statutory Auditor
Batchworth House, Batchworth Place
Church Street
Rickmansworth
Hertfordshire WD3 IJE
Date:
IL(IlL(
15

Youni Llfe Intematlonal- Annual Report and Gn>up rtnand41 StsternÈnts
For ihe Yeaf Ended 30th September 2020
CONSOUDATED STATEMENT OF FINANCIAL ACTIVITIES
INCOPORATING THE INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR TO 30- SEPTEMBER ZO20
2019
Total
P40
Total
INCOME FROM:
Donations •nd k6ades
Charitats￿ actfvit￿s
Actlvftie5 for rabslry fvnd5
Tr•dln8 attb41t*s
FundraIsI￿ evenTs-
Investments
938,881
2Ln4
4fl,$83
IA06.4FA
22.724
1.243,492
162.648
387.493
2.466
2.493
IJ54.OS7
387,493
2.466
2,493
I￿11.640
455.S39
5,950
1.552
1.869.181
io
TOTAL INCOME
467.583
EXPENDFTURE ON:
Ralslng Funds
Operat1￿ costs oftra&¥artbvh
Fundratsin8 Costs
Ch•rltable acthitles
TOTAL UPENDITURE
381,367
61.944
824,327
1,267.638
5.760
387.127
61,944
1,281,218
1.730.289
526,116
74,117
1,278.584
1.878.817
li
456.891
462,651
Nei incomellex￿￿ll1￿￿>
8&419
4.932
9L351
19,6361
Tffansfefs between lunds
7.145
17.1451
NET MOVEMENT IN FUN05
93
122131
9L351
19.6361
TOTAL FUNDS BROUGTrrr FORWARD
160J43
121.fA)8
282,451
292.087
TOTAL FUNDS CARAIED FORWARD
254,407
119,395
373.￿2
282,451
There were M reC￿niSed zain5 and105ses f(￿ 2020 or 2019 other than those I￿luded in the
Consolidated Statement of FIMndal Actmties
There was no other comwehenslve irKome for 202012019: £nill.
The notes on pa8o 20 to 36 forni an Integral part of these finandal Maternents.
Statement of Financial Arti¥ilies
16

Young Life International Annual Report and Group Financial Statements For the Year Ended 30[th] September 2020 

## **CONSOLIDATED AND CHARITY BALANCE SHEET AS AT 30[TH] SEPTEMBER 2020** 

|**Note**<br>FIXED ASSETS<br>Tangible assets<br>15<br>Investments<br>16<br>CURRENT ASSETS<br>Stock<br>17<br>Debtors<br>18<br>Cash and cash equivalents<br>TOTAL CURRENT ASSETS<br>CREDITORS: amounts falling due within<br>one year<br>19<br>Net current assets<br>Total assets less current liabilities<br>Total net assets<br>FUNDS:<br>Unrestricted funds<br>20<br>Restricted income funds<br>20<br>Total funds|**Group**<br>**2020**<br>60,717<br>-<br>5,691<br>22,395<br>475,242<br>503,328<br>190,243<br>313,085<br>373,802<br>373,802<br>254,407<br>119,395<br>373,802|**Group**<br>**2019**<br>86,503<br>-<br>8,985<br>13,766<br>278,154<br>300,905<br>104,957<br>195,948<br>282,451<br>282,451<br>160,843<br>121,608<br>282,451|**Charity**<br>**2020**<br>-<br>-<br>-<br>21,893<br>311,953<br>333,846<br>68,890<br>264,956<br>264,956<br>264,956<br>159,904<br>105,052<br>264,956|**Charity**<br>**2019**<br>375<br>-<br>-<br>13,766<br>202,690|
|---|---|---|---|---|
|||||216,456|
|||||31,981|
|||||184,475|
|||||184,850|
|||||184,850|
|||||83,345<br>101,505<br>184,850|



The notes on pages 20 to 36 form an integral part of these financial statements. 

Balance Sheet 

17 



For the Year Ended 30 September 2020
CONSOLIDATED BALANCE SHEET (Continued)
AS AT 30TH SEPTEMBER 2020
The trustees have prepared group accounts in accordance with section 398 of the Companies Act 2006
and section 138 of the Charities Act 2011. These accounts are prepared in accordance with the special
provisions of Part 15 of the Companies Act relating to small companies and constitute the annual
accounts required by the Companies Act 2006 and are for circulation to members of the company.
Young Life International is a charitable company limited by guarantee registered in England and Wales.
Company number 4364093. Charity number (England and Wales) 1090515. Charity number (Scotland)
SC043473.
The financial statements were approved by the board of trustees on 5 March 2021 and signed on its
behalf by:
Sundeep Salins
Trustee
Paul Woodman
Trustee
18

Youn8 life IntematloDal- Annu•l Report •nO Group Financial Ststements
For ttr* ye￿ Ended 3￿ September 2020
CONSOUDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED aoth SEPTEMBER 2020
2019
Net Incon*lle¥pendltwel for the flnanclal par
Adjustrnents for:
Depre¢iatk>n of taThaible assets
Interest recelved
91.351
19,6361
25.786
12.4931
3.294
18,6291
85.286
45.439
11,5521
9.549
4.811
8,624
Decrease In stock
{Increasell In IT3de ind other debtty5
Increax In trade and other ttedito
194.595
57.235
Purchase of t*￿b￿ assets
Interest recefved
194.9181
1.552
2.493
2.493
193,3661
InmMI(deu•••) In tash and
equl¥*lents
197.(188
136,1311
Cash and Cash equhaknits at start ofyear
278.154
314.285
C45h and equlv•l•nts at th• end olth• ywr
475,242
278,154
"Cash and cash equivalents" Cons1￿ entlrely of "Cash * bank and In hand".
. Cash Flow Ststrment
19

YOU￿ Llfe Internatlon•l-Amiual Ileport and GThip FIn￿tIal Statements
For thE Year Endd 3tf September 2020
pi•II•4IIW4 NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30- SEPTEMBER 2020
GENERAL INFORMATIQII
Young Llfe Intematlonal IYUI Is a company Ilmtted by 8uar*ntee. incorporated in England •nd
Wales. The add￿$$ of ks reWstered office and prlficlpal place ol buslness Is dlsclosed on page 2.
The prlnclpal aclmty of the thaflty Is the thancemeni of Chflstlanlty among chlklren and youn8
people by the yomotkn of an e¥an8ellstk Christl•n te5tirnony In the United Kln8dom.
The R￿n¢1*7 ststemeTrts •re presented kn sterl11￿ and ihi$15 the funrtiofi•l currency of the Group
and Charlty.
ACCOUPMNG P(xiaE5
2.1 B￿1$ of prep•r*tlon
The financlal statements have been prepared in accordance with Accounting and Reporting by
Charltles: Statement of Retommended Practice applicable to chaflties weparin8 their accounts
In Kcwdance wlth the FIna￿l￿ Reportlry standard appllcable In the UK and Repub15c of Ireland
' IFRS102) (effect￿ J*nuary 2019)- (c￿￿11e5 SORP IFR510211. and the C￿PanIeS Act 21)36.
YU meets the dÈfinltSDn of i publlc benefft under FR5102. Assets and IlJb611tles are Inltlally
reco8ni5ed at hlstork•l cost or tr•nsKtknn value otherwise staled in the relevant
accoun¢ir* polKy note.
22 Lryal status 011￿ dwrlty
The charity Is a comp•ny Ilmited by Buarantee and has no shafe capltal. The Ilablllty of e•ch
, member In ihe Lwent of w1ndl￿-uP is limited io £1.
23 0•515 of ronwlld*tkJn
The statement of financial KtMtie5 and bal*nce sheet consolld•te the flnanclal staternenis of
Ihe charlty and Its wlKAty owned subsidiary. YLIM Ltd (YLIMI. YLI exerclses control over YLIM
belry Its sole member and ￿ a YU trustee also sittlng as • dlfectof on the YLIM bo•rd.
No seprnte Statemert of FIr￿n¢￿1 Athil*s Is presented for the charity as perrnitted ￿ Sect
408 of the Companies Art 2LI)6. The net mo¥ement In funds deali with in the chadtrfs
Statement of Flnanclal Arthilies fw tfre yew ended ￿ Septernber 2020 was E80.106 income
12019= E46.998 expendilurel.
14 GOI￿ conwn
The trustees continue to pursue strategies to increase the number of supporters makin8
re￿lar donation to the charity, and hence these xcounts hm been prepared on a Goin8
Notes to the Finandal Staiements
20

Yotsne ufe Iniematlonal- Annual Report and GfOUP Flnanclal Ststements
Fof the Year Ended 30th Septemb•r 20ZQ
IS Fund accountl
General funds are unrestrlcted fimd5 whkh are a￿lIable for use Jt the dlscretlon of the trustees
In furtheran￿ of the lef￿al objects ofthe chwlty and whlch have not been deslsnated for other
pury￿e$. The charitV5 8•h•r•l fvnd may b• us•d by th• ch•fbty ai its dlKr•tkn ts further rts
ststed charltable obJectl¥e5.
donors or whlch have been raised ty the charlty for speclfic purwses. The cost of raising and
admlnlsteflr8 sald funds are th•r8ed oylnst that speclfic fund. The movements on each of the
Ind￿idUal Testrfcted funds are set out In the notes to the fi￿ncilI statèments.
2.6 In￿rn•
Income is In the Statement of Flnandal (SOFA) whe
the trusttes are ¥irtuBI￿ rertoln ttr*y wlll recel¥e the resources, Ind
the moiietary value ¢an be me•sured with suff•¢*nt reli•billty.
All costs 5nduthry 5UPPOrt C0515 ve allocated between the expendlture categorles of the SOFA on
a basls deslgned io reflocl the tsse of the resouffe. Costs relatln8 to a particul•r actplity are
allocated dlrectlr. ￿her5 aFwIh)￿ on the b•sls of an estlmate of the proytlon of ilme
- 4)ent by stsff on the xt￿.
All expenthwe aThl Ilabllftles h￿lU￿ on an accrnals basls and reco8nlsed when there Is
Monetary assets and Ilabfimles deThJm5nated in f￿￿￿n ¢untThdes are tr•nsl4ted Into sterllnl
rates ofexthar¥Je iullw ￿ the bal¥Ke sheet d•le.
Trnnsactions Sn fDre*n 3re tr￿n￿ated Into sterliry at the r•te ￿lIng on the date of the
transxtk>n. Éxcharye and k)sses are reco8nised Sn the St•temeni of F•nanci•l Attfvitles.
Tan8ible filed assets for use the group are capita115ed ff they can be used for fflo￿ th•n one
year and cost at least £l,IJXI. are valued at cost or a reasonable value on receipL
Oeprec5atk>n Is ￿￿kIed on tarvalble fixed assets so as to write off the cosi or valuatlon. less any
estlmated iesldual ￿lUe. over ihw expeded useful economk Ilfe as follows:
Equipment
StraW Ilne o¥w 5 years
Investments In 5ubsldlary undertakings are indth at cost less any wovlslon for IM￿lm￿nt.
Notes to the Fin•nclal Statements
21

Young Life InlemalkThl-AnnuJl Report and Group Hnanclal Statements
For the Ye•r Ended 31P September 2020
2.11 Stock
St￿k ts ￿1Ved at the lower of ¢ost and net ru15￿bIev•1Ue, after due regard forobsolete and sltrw
movlng Mocks. Net reallsable ￿lue Is bJ5ed on sellln8 prke less antlclpated ￿$ts to ￿mpletIon
nd selmry cojts.
2.￿ D•btm
Short term debtors are mEasurnl at ￿n$￿t￿n wk•. l•M w Imp•Smwrt. Lo•ns recelv•ble are
measured In1Ua￿ wt falr value. net of transactlm costs. and are ffl￿￿red sub5equeth at
' amortlsed cost uslfy8 the effec￿ Interest MetI￿d. less any lfflpalm*nt.
Cash Is represented kn PAnd •nd iknposlts wlth finanel•l Instltutlons r•p•oble wlthout
penalty on notke of Th)t rn(Ye than 24 I￿urS. Cash equhaleftts •re hl8hty Ilquld Investments that
,rnature In no more than three months from the date ol •rywlsltlon and tha¢ are reJdlly
con￿rtIble to •nwntsof c•sh t*lth lrtnlficani ofchaw In
Cv¢dho
Short term credltorn are measured at the ir*nsacdon prkt. thher Ilnanclal Il•bllities, including
bank loans. •re rneasured initlalfy ￿ f•Sr value. net of tran￿rtIon costs, and are measured
The Company onty en1•￿ Into b•sk fln•nd•l Instruments trnnsKtlons t￿¢ result In the
re¢ognitknn ol flnancl•l assets and Ilabllllles like trade and other debtors and credltors. loans frorn
and other thlrd p•rtle% lows to rel•ted p•rtles •nd In￿51meThts in non.puttable ordin•ry
shares.
Debt bnstruments lothw than those wholly rep￿trAt or reCe￿•ble wlthln oTre ￿•r1. Includln8
loans and other •ccounts re¢thable aNI payable, are Inltklty meawred at present value of ihe
future cash I￿>￿ and wbsequentty Jt wnortlsed cost uslrq the effertive Interesi method. Oebt
. Instruments that afe payable or fecelkfable wlthSn one year, typlully trade debiors and creditors,
are measured. intilally aThJ subsequentty. at the undlscounted amount of the cash or other
conslderatSun expected to be p*1 or rectP¥ed. However, 11 the arr3n8ements of a short.tefm
Insirument constltute a finoncln8 tran5•cllon. Ilke the payment of a trade debt deferred twnd
normal buslnes5 temis or financed at a rate of Interest that is not a mafket rate or in case of an
oUt-r￿t short-terni loan nol at market rate, the financkl a55el or li•billty Is Measured, Inltlalty.
at the present Val￿ of the lutufe cash fiow dlscounted at a market rate of interest for a slmllar
debt Instrnment and subsequently at amortlsed c05L
Notes to the FIMiicJal 5talernents
22

Youn8 Life IntematioMI-Annual Report and Group FinaThcSal Statements
For the Year Ended 3LP September 1020
116 Curr*nt taxallon
The charhvs actlvltles fall vlthln the exernptions afforded by the provbslons of the lftcome and
Corporatlon Taxe5 Acl 1988. Accordlrygty, there Is no tsMatM)n char8e in these accounts.
The subsldiary curreni Income lax charyels calculated on ihe basls ol ra¥ raies and laws Ihai have
been enarted or substantfvely enacted by the reportin8 date in the countrie5 where the Company
operates aTrJ 8enerales Incom. The whole of the taxable profft of the subsidiary is transferred
as a charltable donatkn to YLI.
JUOGEMEIITS111 APPLYIPIG ACCOUPMNG pouaES AND KEY SCKIftCES OF EsllMATION
UNCERT￿￿Ty
In applyln8 the cornp•nVs xcounllry Fdlcles. tho dlrortors arè requlred to mak• ludg@rnent
e5tlmaies and assurnpt10ft5 In dererminln8 the cafrying amounis of assets and Ilabilitles. The
dirertws, ￿￿J8￿1n¢￿. e51knale5 assumptlons afe based on the best and most reliable
evidence avallable at the tirne when the (kni5ions are made, and are based on historical
exwknce •nd other f•rtor> thjt •re considered to be appllcable. Due to Inherent subjectivity
In¥ol¥ed In maklrq such I￿1@eMent% estimaies and assumptions. the aciual results Jrrfl
The estknates wthlylry assumptlons are rev*wed on an 0￿01￿ basls. Revlslons 10
accounting e51imales •re reco8nised In the perlod In which the estlmote15 r￿sed. if the revisk>n
affects onfy that peflod. or In the pfflod of the revlsioft and future periods. If the revlslon affects
both current and fvture peri(Mts.
The estlmates and •ssUrnPtk>n5 m•de In these a¢counts •re:
An eStiM￿e of us Don•ied Servkes which are estlm•ted usire UK rnarket staff salary rates
for equiv7lent roles (see note 61.
Deprecl•tkn) whlch Is ukulated as to wrtte off the cost of an a55et over the useful economk
Ilfe of the asset, currently considered to be four years for computer equipment.
Notes tu the Financlal Sratements

Youn8 Life Internatk*nal-Annual Report and Group F￿and•1 Ststemenis
For the Year Ended * Seplember 2020
AUDITOR'S REMU14ERATION
Fees payable to the company's auditor for the audlt of the groups. annual financial statements
totalled £5.71X) 12019.. E5.81xI). Fee5 payable to the Company's audiior for non-audst services
totallod £nll12019.. É1.650}.
FINANCIAL PERFORMANCE OF ThE CHARITY
The consolkjated staiement of financial actmtles Includes the resuh5 of the tharrtvs wholly
owned subsidiary, YLIM Ltd which opefaied ihe L(Kh Monzievaird sile.
The summary finirKl•l pwformance ofthe th•rlty alone 15:
20
2019
IA14.147
1.413,642
Gifts ITOM ￿ts$￿Illry companv
L434.147
1.413,642
Costs of fvnds
Expendttyre on th•rit•ble arthlths
Net Incoff￿/(exPendlfvve}
61,944
1.292.097
80.106
74.117
1.386.523
146,9981
Yot•l lunds for￿rd
184.850
231,848
Total fun¢ts c•rrled fon¥•rd
264.956
184.850
Represented by.
Unrestrtted lunds
fte5tr￿ed funds
159.9)4
105.052
264,956
83.345
101.505
184.850
14otes to the Financial Statements
24

YOU￿ Llfe Internailon•b- Annual Report and Group Flnandal Statements
For thE Year Ended 30th September 2020
DONATIONS GRANTS ANO LEGAaES
2019
Total
Totsl
Dwatlabs I
General donatk)M
Glft Aid donations
Income tax rectr4erable
Donated seThfkes
Donated softwar•
573.411
ioi.oio
29.ISS
217,709
4.2C(I
925,515
876.111
187.523
50.302
217.709
4.2LX)
1.355
843.520
189.845
47.797
158.130
4,2¢J)
1.243,492
86.513
21.118
410.331
Coronavirus Job Retentk>n kheme
13.366
938.881
57.252
467,583
70.618
1,406,464
1.243.492
Durln8 the year the chaflty btneffted from ihe serykes of seven12019: slx) staff secorrtled from
Youn8 Lrfe US (see 231. The trustees estimate that the value of these staff to the charlty
was £241.209 (2019: £183.5421 based on UK open market rales. The UK charity has made
voluntary payments duflng ihe period towards the US costs of these staff amountln8 to £23.5C(I
12019: £25.4121. The trU￿ee$ tfr*relore estimate thai ihe charltyls recelvlnl donaied servlces
of £217.709 (201*. £158.130).
2019
Tot•1
T¢￿1
13.123
L566
8,035
.123
1,566
8.035
147,891
4,057
Local Y￿th wo
Volunieer trninl
otrKe rental
1,1
162,648
22.724
22.724
Note5 lo the Finanoal Staternenls
25

Youn8 Llle Internatknwl- Anntsal Rewt aNI Group Flnancial Slalements
For the Year Ended 30th September 2020
INCOME FROM COMMERaAL TRADING OPEAAnoNS
The wholfy owned tradlr% subsidiary YLIM Ltd Is incorporated In the Unlted KSngdom and plans
to pay all fts taxable proffts to the charity by Élft ald. YLIM Ltd operates a self-caterinz and
mplnl hL¥15day slte near Crleff, Scotland and the chartty uses the laclllty for the malority of its
complng wogramme. The company ts lknrted ty guarnntee.
The summary fiMr￿al pfffomwnce ofthe subsldlary ak)ne Is:
2019
Z82.229
20,221
262,
403,673
14S.800
257.873
Cost of Sales
N•t Pmfft
Admlnlstr•tkn expens
Other opeTrtire Incoffle
1366,9061
116.143
11.245
13W,3161
159.805
37.362
97.603
108.848
60,241
97.603
60.717
169,484
121.353
108,848
86,128
84,451
172.976
97.603
Current
Total nel •Mets
108.848
97,FA)3
Notes to the Flnanctal Statements
26

Young LSfe Intematlonal- Annual Report and Group Flnanclal Statements
the Yeaf Ended 3￿ 5epternber 2020
INCOME FROM COMMERaAL TRADING OPERATIIX451CoTrllnuedl
2020
2019
SOFA Dlxlosuv•".
Turnover
Other operatSn8 Income
282,229
116.143
398.372
iO.S791
387 493
403.673
159.805
563.478
1107.9391
455,539
Lem: Inttrcompanytransartions
Split:
Unrestricted
ReJtr4c¢ed
387,493
346,766
108.773
4SS.539
387,493
Cost of Sales
Administratk>n
20.221
366.9)6
387.127
145.800
3￿.316
526.116
UnrestrKted
Restrkted
381,367
5.760
387,127
489.189
36,927
526.116
Not￿ to the Financial Statements
27

Young Llfe Intematlonal- Annual Aewi and Group Ftnancial Siatemeiiis
For the Year Ended W. Sepiember 1010
INCOME FROM FUNDRAISING
2020
2019
Tolal
Funds
Tatal
Fundrarslwd events
2.466
2.466
2,466
2.466
5.950
5.950
IQ II¥COME FROM INVESTMENTS
2020
ToLyl
2019
Total
Funds
Funds
Bank interest
2,493
2,493
2.493
2.493
1,552
1.552
11 FUNDKAISING cosrs
Unr•strlct•d ft•strlrted
Funds
Funds
7020
T4>tal
2019
Total
Fundrntsl•Yd costs
61.944
61.944
61.944
61,944
74.117
74,117
Included In Fundrllslw costs are stsff costs of £44.28012019: £48,IXXII
IZ OPERATIPIG LEASES
At 30th September 2020. the charity had outstandin8 commitments for future rninimum lease
payments under non<•ncell•ble operatirvd leases. whKh fall due as lolk>ws'.
2020
T¢x•l
2019
Tot•1
Wtthin one year
Between tvffj and fNe ye•rs
io
Noies to the Fln•tKlal Slatements

Youn8 Life Internatlonal-Annu•l Report and Group Fln•ncl•l Ststhments
For the Year Ended 3￿ September 2020
T¢)tal
fert
2019
Total
Totsl
Cos
Camps and
seThbce projecl
yO￿h clubs and
other activiiies
109.306
177.508
25.229
202,737
3(￿.191
62L070
323,499
9d4569
133.912
1,07&481
972,393
730.376
391.701
1.122,077
159.141
1,281.218
1.278,584
14 SUPPORT COSTS Jd
2020
T0141
2019
Total
Human
Ch•ritabbe activities
Camps and ser¥ke
9.285
7.356
Youth thbs and other actr¥iQ*s 49282
39,043
Total charltable act￿l￿S
58,567 46,399
S.653
2.935
15.578
18,513
25.229
133,912
159,141
34.522
111.410
145.932
35,662
Cost of fvnds
Total costs 2020
I￿65
6L432
1.270
48,669
1.745
37.407
7,786
166,927
8.725
19,419
Total costs 2019
.-W•
56.711
40.249
38.325
19,3n
154,657
Notes to the financiol Ststernents
29

Youni Ufe Internatlonal- Annual Report and Group Fln•nclal Ststernents
For the Yeaf Ended 3(* September 2020
HXED ASKYS: CHARITY
Brou8ht forward
Addltlons In the perlod
DlsposaLs In tht per￿ I tra I•iH
Canled fonv•rd
8rou8ht forward
DepreCIat￿ft chaT8e fortthe perknd
Otsposa15 in the pe￿d
CarTied forward
1,125
375
750
375
1.125
375
AXED ASSEfs: GROUP
2020
2019
Brought ioTh¥anl
Addltions In the perlod
Dlsposats in the period
226,821
131.903
94,918
226,821
226.821
,' 8rou8ht forwanl
', Deprecb•tion ch•rye forthe perknd
' D15posals in the
Carried forward
140.318
25,786
94.879
45.439
166.104
140,318
60.717
86.503
¥d *lOibn li
Notes to the financial Statements
30

Youn8 Life Internatk￿1I-AThnUII Rem and Group Flnandal Statements
For the Yew Ended 3(P Sepiember 2020
16 INVESTMENTS: SUB5101ARY UNDERTAKIP4GS
In September 2014. the chartty set up a subsldlary tradlw company called YLIM Umlted In order
to run an activity cehtre at Loch Montlev•ird in ScotlarKI. This is a cornpany limit￿ by 8u3rantee
(Company NumbeT.' 09229B741 incorporotEd In En8l•nd and W•le5 whkh tr•din8 in
January 2015 arml Its results are shown In note 8.
A separate Statement of Financlal Actlvitles and Income and Expenditure Attount for the charily
have not been we5ented because the Trust has tsken advantage of the exemption afforded by
sectlon 408 of the Companles kt 2(￿.
17 STOCK: GROUP IX4LY
GfOUP
2020
Group
2019
Stock for resale
5.691
5.691
8.985
8.985
DEBTORS
Ch•r
2020
Ch•rlty
1019
2019
Glft Ald recovernble
Prepayments and Kuued knco
Sundry debtors
13.728
8,165
13.728
8.165
5.157
5.157
22,39S
13.766
21.893
13,766
19 aiEDITORS.. AMOUPITS FAWIIG Dlff wrrMIN ONE YEAR
Group
2019
Ch•rtty
1020
Charfty
2019
Trade c￿dItOrs
Other tsxe5 and ￿cial securtty
Othercreditors
9,529
30516
22.332
127.866
I￿.243
12.753
43,984
9.529
17.386
15.1XX)
26.975
12.7S3
12.868
48.034
104.957
6.360
31.981
5ntluded within tredilors b an amouni of £nll relatin8 to pension p*ffl)ents oulstanding at the
vear end12019.. £nlll.
Note5 to the Flnancial Statements
31

Youn8 Llfe Internitlon•l-Annu•l Rewt •nd Gioup Nna￿lI1 St•ternents
Fof ihe Ye•r En(led 3(P Septembef 2020
20 FUND5.CHARITY Im
Balance
clfwd
Vnrestrlcted
83J45
{897.1501
7.145
Is9.￿4
Restrkted: I
Indl¥wJu•l stsff
101.505 467,583 105,052
456,891
7,145
101.505
467.583
1456.891
17,1451
105,052
Totsi fvnds
184,850 1.434,147
lJ54,041
264,956
FUNDS. GftOUP
8al•nc•
UnrestrlLted
160,843
1.354.057
11.267.638)
7.145
254,407
Restr￿ed.
lThli¥idual 5tsff
De4elopment
1456,8911
17,1451
105.052
20,103
15.7
14,343
121.f4)8 467,583 119,395
462,651
7.145
Total funds
282,451
1.821,640
11,730.2891
373,802
Indmdual staff funds are monles recel¥ed towafds the ￿lar*S of speclfic staff or roles within
Ihe Oryanisai￿n.
Development pn>J•rt are monles received foff the de¥ek>pff￿nl of ihe arti¥ity centre at
Loch Monzlevalfd In Scotland.
otes to the Financial Ststements
32

Youn8 Life Internatlonal-Annu•l Re[￿rt and Group Flnan¢ial Statements
F¢y the Year Ended 3￿ September 2020
Total
Cash •t bank and In hand
Other lio￿lItIeS
m2
311,9S3
46,997
264,956
46,997
159,9)4
105,052
Funds
Funds
T¢x•I
Tan&￿e r￿ed assets
Cash at ￿￿k aNI in hand
Other net assets/ (liabilit*sl
60.717
355.847
162.157
254.407
60.717
475.242
1162,157
373.802
119.395
119,395
IP4
th•
iyt•n4
P4o¢u to the Fi￿n(la1 Statements
33

Youn8 Ufe Inlem•tl¥n41- Annual R•ppil Gt*up Fiwi¢thl Si￿•￿￿114
For Ye•f Ended ￿lem•￿￿ 2030
EMPLOYEES
2020
2019
Gross wa8es. salarie5 and benefrts in kind
EMpl￿e￿$ nat￿>￿* Insur•nce costs
Pensions
927.a45
67.404
17.336
1.012.085
828,614
61,704
15.199
905.517
Number of •mploye•s
The average momhty numbers of eMpl￿￿S durini perlod. c3lculJted on the basi5 of
averaie monthly head count. excludlnR ex.patrlot American staff, was as folk)ws=
2019
Tradln8 St•ff
Mir)Istry staff
Administratr4e stsff
FundAisin8 Staff
li
li
35
57
53
Ilo employee recefved emoluments In excess 01 £60.(KK) durlry the perlod12019'. None).
No trustee12019: No irustee) receiNpd rernunefatlon durln8 the period. Th￿e ifusiee$12019:
One trustee) received expenses tolallin8 £2.10512019: E1981 duriry the perlod, These expenses
covered the rost of travel. sub5islence and meeiinicosts.
The key management personnel ol the charity comprise ihe UK Director and the OperatK)ns
Manager. The total employmeni benefits, Includiry employer pension conirlbutlons. of the kev
managemenl personnel of ihe charity were £92,95012019: £88.1361- Ihe UK Directoes costs
were not dirertly Incurred ty the charity Iwi are part of the seconded staff cost$15ee nole 23),
r4ote5 to Ihe FIna￿all 5i•i*rnen
14

Ill• INi•rffthknnal - Ann¥1 le￿rt Group Flftfjnc￿1 Slatern8mts
FUT tho Y*•r Erxled Jf Sryiember 2020
23 RELATED PARTIES
The charity has taken advantage of the e*emptSon available attordiryd to Secllon 22 'Related
party disclosures. noi to dtsclose Iransacllons entered into between iwo or rnore members of a
group.
The charity reco£nises the Val￿ of the support 51 ietol¥es frc*n Young tlfe in ihe United States ol
America Iyoung Lile USI. 5tnce 1941. y￿￿8 Life has been makiry a dlffefence in the lives of
teenagers. ènd now operates in rnore ihan ILKI countrie5 around the wodd, offering hope with
spiritual values to over mill￿n teena8ers each year. Youn8 Life is for every teenager:
regardless of abillty, race, Trligious tradition or culture.
Young Life US Is consldered to be Youn8 Ufe Inttrrhationafs'parenv ch¥4rity. As such li has
invested heavily in the developmeni of Youn8 Life Iniernatlonal through trainin8 in time-lested
methods of relatSn8 wilh teenagers and with t￿th financial and administrailve support. The two
charliies hold similar values and objectlves in their respectf4t countrles and the relat￿nshIP
between thp two entitS(•s is 8overnÉbd by art Affiliation A8rèèmènt. nurine ihè twel¥g month
financial period Youni Life US ha¥e made donatJon5 to Youn8 Llfe International of É374.347
12019.. É366,5801.
Durin8 the period Yourva Life US have also seconded xven of thetr staff io Youn8 LWe
International 10 511PPOrt the charlty In the furtherance ol Irs ¢)bJeclives in the UK. Youn8 Life
International made payments to Young Life US amountin& to £23.5CKI12019: E25,4121 lowards
the salary costs of these Youn8 Life US staff. The irusiees of Young Life International careftsllv
conskler the value received by zhe charity in return for the donaiion5 made15ee note 61.
During the year the total donatlons recetrthl fr1>rn 1rn51¢e5 was £6.9X112019.. £20.5951. Amount5
outslanding at the year end relatiry to these donations were £nll12019.. £nill.
24 FINAf4ciAL COMMITMENTS
At 30 September 2020. the subsidlary company. IiIM Limited. wa5 committed to a lease at
peppercorn rent on an aclivity centre for 10 years to 14 January 2030.
CONTrOL
The Group is deemed to be controlled by the parent dwrity. Young Llfe. a charity based in the
United States of America.
The re8TrStefed office is.. 420 N Cascade A¥enue. Cobrado Sprin85. Colorado W903. USA. The
fezi5tratK>n number is 81(h1801.
tittle• ia ihe Financ￿1 Statem•n
3.$

YOU￿ Ule Iniematloftal- Annual RepDrt and Group FlTranclal Statements
For the Year Ended 3￿ 5epternber 2020
26 CONSOUDATED STATEMEiif OF FINANCIAL AcfMTIES FOA THE TWELVE MONTHS
ENDED 30 SEPTEMBER 2019
7019
Tot¥1
Funds
Funds
INCOME FROM:
Donations ¥nd legades
Chartiable acti¥it*s
Actf4ities for ralskw funds
TradiNA actviitles
FundrntslNd events
Investments
TOTAL INCOME
730.467
162.648
513,025
1.243.492
162.648
346.766
5.950
1,552
1.247.383
455.539
5,950
1,552
I,WJ,181
621.798
EXPENDITURE ON:
Raisin8 Funds
Opernt1￿ Costs oltr•din8 •Clivit*s
Fundrni$4w Costs
Charitable artjvtlies
TOTAL EXPENDITURE
489.189
74,117
846.412
36,927
526.116
74.117
1.278.$84
1,878,817
432.ln
Net incomellexpenditurnl
{162.3351
152,699
19.6361
Transfers bttween fi•nds
146,034
1146,0341
NET MOVEMENf IN FUNDS
116.3011
6,665
19,6361
TOTAL FUNDS 8ROUGKf FORWARO
177.144
114.943
291,087
TOTAL FUNDS CARRIED FORWARD
160.843
121.608
282,451
Notes to the Financial Statements
36