2024-10-31-accounts - Devon Christian Youth Camps Trust

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REGISTERED CHARITY NUMBER: 1095815

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 October 2024

for

Devon Christian Youth Camps Trust

Contents of the Financial Statements for the Year Ended 31 October 2024

		Page
�� Report of the Trustees Independent Examiner's Report	1	to 3	2
Statement of Financial Activities		4
Balance Sheet		5
�� Notes to the Financial Statements DetailedStatementofFinancialActivities	6	to 13	12

Devon Christian Youth Camps Trust

Report of the Trustees for the Year Ended 31 October 2024

The trustees present their report with the financial statements of the charity for the year ended 31 October 2024. 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 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The principal activity of the Trust is to seek to advance the Christian Faith by providing and running a series of Youth and Family camps during the summer holidays and other related activities. The Trust draws young people mainly, but not exclusively from Devon, Somerset and Dorset. It is widely supported by the wider Christian community in these areas.

Significant activities

All camps ran as normal in 2024 and were blessed with huge demand.

Numbers for 2024:

Girls Camp - 64 Campers with 37 Volunteers in various roles

Boys Camp - 53 Campers with 28 Volunteers

Junior Mixed Camp - 76 Campers with 37 Volunteers

Senior Mixed Camp - 80 Campers with 28 Volunteers

Bliss (Family) Camp - 126 Campers with 6 Volunteers

We remain indebted to the huge number of volunteers who help to set up, maintain and take down site. The equipment team has a number of faithful stalwarts who year after year help to keep the site safe and operational. We are continuing to work on identifying the key roles and duties within the equipment team and to succession plan/ future proof this team as it remains vital to the successful running of the camps.

There were also training events put on prior to camp focussing on safeguarding so that each volunteer at camp was able to attend some form of training either in person or virtually. Our safeguard leads are also equipped to a higher level of safeguarding training.

The website including online booking portal was not updated in the past year but with the financial costings vs our total income is always under review for improvement of user experience and cost to DCYC. The managers of each camp as the main users of the system are encouraged to identify areas for improvement so that it can continue to improve the pre-camp experience.

Public benefit

As part of the spiritual teaching at the camps, the young people are encouraged to lead morally upright lives and to have a proactive social conscience. DCYC continues to run its' bursary fund, administered by our treasurer. Each manager engages with those who contact us for support, and we accurately ascertain the level of support we offer. Where possible we ask the local church to help meet some of the cost rather than the bursary fully funding the fee. If someone is not connected to a local church, or the church themselves can't afford to contribute the bursary is fully utilised. The trustees have read P63 Public Benefit: reporting.

FINANCIAL REVIEW

Principal funding sources

The principal funding income of the trust is from the fees paid by camp attendees and gifts from the leaders. We are also in receipt of gifts from local churches and from time to time gifts from other Christian Trusts and Legacies. Investment policy and objectives Given the above, the trust has no long-term trend requiring action by the Trustees.

Investment policy and objectives

Given the above, the trust has no long-term trend requiring action by the Trustees.

Nominated/Designated funds and Reserves policy

At our 2020 October meeting we fully reviewed the position of our designated funds and reserves policy. It was agreed, to have a minimum of £30,000 in the bank. Any Capital Expenditure would not erode these funds.

Page 1

Devon Christian Youth Camps Trust

Report of the Trustees for the Year Ended 31 October 2024

FUTURE PLANS

The Equipment Committee regularly review and consider the infrastructure and future requirements. There are a number of possible capital investments that are considered to improve the site and enhance our capabilities however there was none such made in 2024 with various options under review around a new building to be in place for summer 2026.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The Trust was formed in 1946 under the name of "The Exeter Assemblies’ Boys' Camp" and changed its name to the present form when it was combined with the "Devon Assemblies' Boys' Camp" and a new Deed of Trust dated 7 April 1982 was drawn up.

Organisational structure

Trustees have the ultimate responsibility for the Trust and meet formally at least twice a year. Several members have roles across the various management committees and activities of the trust throughout the year. Detailed administration is undertaken by the five sets of appointed Camp Managers and their teams, reporting into the Management Committee who meet three times per year. All matters of recruitment, catering, safeguarding, equipment, transport and activities are organised through the management committee, sharing in best practice and resource within the oversight and policies created and updated by the trustees.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1095815

Principal address c/o Kirk Hills 5 Barnfield Crescent Exetert EX1 1QT

Trustees S Bourne JR Callard (resigned 12.12.23) Mrs A Harris D Harris P S Morrish S Stanbury Mrs S Stanbury B Richards Mrs H Richards Mrs R Radford AC Pidsley (appointed 20.5.25) Mrs J Keller

Approved by order yy of {He board of trustees on LOA MT ZotS

and signed on its behalf by:

==> picture [78 x 8] intentionally omitted <==

----- Start of picture text -----
B Riefdrds - Trustee
----- End of picture text -----

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Independent Examiner's Report to the Trustees of Devon Christian Youth Camps Trust

Independent examiner's report to the trustees of Devon Christian Youth Camps Trust

| report to the charity trustees on my examination of the accounts of Devon Christian Youth Camps Trust (the Trust) for the year ended 31 October 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

| report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination | have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

| have completed my examination. | confirm that no material 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 Trust as required by Section 130 of the Act; or
the accounts do not accord with those records; or
3: the accounts 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.

| 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.

WTeorassd

Jenifer Townsend

4 Orchard Gardens, Broadclyst Devon EX5 3HL

Date: Al ag ua e532, g

Page 3

Devon Christian Youth Camps Trust

Statement of Financial Activities for the Year Ended 31 October 2024

				31.10.24	31.10.23
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM
Donations and legacies		24,218	750	24,968	43,662
Other trading activities	2	55,408	-	55,408	53,164
Investment income	3	2,439	-	2,439	879
Total		82,065	750	82,815	97,705
EXPENDITURE ON
Charitable activities
Camp		81,714	3,926	85,640	89,009
NET INCOME/(EXPENDITURE)		351	(3,176)	(2,825)	8,696
Transfers between funds	10	2,260	(2,260)	-	-
Net movement in funds		2,611	(6,436)	(2,825)	8,696
RECONCILIATION OF FUNDS
Total funds brought forward		94,418	15,325	109,743	101,047
TOTALFUNDSCARRIEDFORWARD		97,029	9,889	106,918	109,743

The notes form part of these financial statements

Page 4

Devon Christian Youth Camps Trust

Balance Sheet 31 October 2024

				31.10.24	31.10.23
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes	£	£	£	£
FIXED ASSETS
Intangible assets	6	-	-	-	§,868
Tangible assets	7	31,330	8,280	39,610	41,153
		31,330	8,280	39,610	47,021
CURRENT ASSETS
Debtors	8	3,067	-	3,067	7,415
Cash at bank and in hand		119,452	1,609	121,061	93,247
		122,519	1,609	124,128	100,662
CREDITORS
Amounts falling due within one year	9	(56,820)	-	(56,820)	(37,940)
NET CURRENT ASSETS		65,699	1,609	67,308	62,722
TOTAL ASSETS LESS CURRENT	LIABILITIES	97,029	9,889	106,918	109,743
NETASSETS		97,029	9,889	106,918	109,743
FUNDS	10
Unrestricted funds				97,029	94,418
Restricted funds				9,889	15,325
TOTALFUNDS				106,918	109,743

Theco BONfinancialI Zestatements0K andwere were signedapproved on itsby behalfthe by:Board of Trustees and authorised for issue on SO

The notes form part of these financial statements

Page 5

Devon Christian Youth Camps Trust

Notes to the Financial Statements for the Year Ended 31 October 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

�� Tents and Marquees Sports Equipment Kitchen, Toilet, Shower Units	- - -	5% oncost 10% on cost 20% on cost, 10% on cost and Straight line over 15 years
Computerequipment	-	25%oncost

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Paul Morrish Run Fund This is a unrestricted designated fund for the use of campers who cannot afford to attend camp. Paul Morrish raised the funds through a sponsored run.

2010 Capital Improvements

This is a restricted fund to be used for the capital improvements made in 2010. Depreciation and amortisation of £1942 in the year has been deducted. The fund has now been fully utilised CA - Camp Beds £1,500 was given to the trust to purchase new camp beds. This covered the full cost of the beds and the asset has now been fully written off. There is £96 remaining unspent in this fund.

Western Counties - 2013 Marquee £15,000 was given to the trust to help purchase a new marquee. This money covered 65% of the cost of the new marquee. Depreciation of £744 was deducted this year, and a balance of £6,064 remains at the year end. CA - Table Tennis Tables Originally £649 was given to the trust to purchase a table tennis table. This covered the cost of the table in full . In 2016 an additional £600 was given to the trust from the same source for another table tennis table. This covered the cost of the new table in full. The depreciation for both tables of £60 was deducted from the fund in the year, and a balance of £50 remains at the year end.

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Devon Christian Youth Camps Trust Notes to the Financial Statements - continued for the Year Ended 31 October 2024

1. ACCOUNTING POLICIES - continued

Fund accounting

Loraine Trust/WCT - Showers

A total of £10,500 was given to the trust for the purchase of new showers. The showers were purchased in 2016 for £24,182. Depreciation of £1050 was deducted this year and a balance of £1,050 remains at the year end.

W Bury

A legacy of £5,000 was received in 2019. This was specifically given to be used to fund camp places for those who cannot afford to attend. A total of £2,260 was utilised in the year and a balance of £717 at the year end.

Washing Machine and Tumble Dryer

A total of £1,357 was given to the trust for the purchase of a new washing machine and tumble dryer. A total of £561 was expended and depreciation of £65 was deducted in the year and a balance of £1,237 remains at the year end

Canoe Trailer

A total of £750 was given to the trust for the purchase of a canoe trailer. The depreciation of £75 was deducted in the year and a balance of £675 remains at the year end.

OTHER TRADING ACTIVITIES

OTHER TRADING ACTIVITIES
	31.10.24	31.10.23
	£	£
Campers Fees	53,635	51,640
Book Shop	67	129
Tuck Shop	1,692	1,395
Clothing	14	-
	55,408	53,164
INVESTMENT INCOME
	31.10.24	31.10.23
	£	£
Depositaccountinterest	2,439	879

INVESTMENT INCOME
TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 31 October 2024 nor for the year ended 31 October 2023.

Trustees’ expenses

There were no trustees' expenses paid for the year ended 31 October 2024 nor for the year ended 31 October 2023.

COMPARATIVES FORTHE STATEMENT OF FINANCIALACTIVITIES	COMPARATIVES FORTHE STATEMENT OF FINANCIALACTIVITIES
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
INCOME AND ENDOWMENTS FROM
Donations and legacies	42,305	1,357	43,662
Other trading activities	53,164	-	53,164
Investment income	879	-	879
Total	96,348	1,357	97,705
EXPENDITURE ON
Charitable activities
Camp	85,802	3,207	89,009
NETINCOME/(EXPENDITURE)	10,546	(1,850)	8,696

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Devon Christian Youth Camps Trust

Notes to the Financial Statements - continued for the Year Ended 31 October 2024

§;	COMPARATIVES FOR THE STATEMENT	COMPARATIVES FOR THE STATEMENT	OF FINANCIAL ACTIVITIES - continued	OF FINANCIAL ACTIVITIES - continued	OF FINANCIAL ACTIVITIES - continued	OF FINANCIAL ACTIVITIES - continued
					Unrestricted	Restricted	Total
					funds	funds	funds
					£	£	£
	Transfers between funds				1,320	(1,320)	”
	Netmovement in funds				11,866	(3,170)	8,696
	RECONCILIATION OF FUNDS
	Total funds brought forward				82,552	18,495	101,047
	TOTAL FUNDS CARRIED FORWARD				94,418	15,325	109,743
6.	INTANGIBLE FIXED ASSETS
							Computer
							software
							£
	COST
	At 1 November 2023 and 31 October 2024						40,111
	AMORTISATION
	At 1 November 2023						34,243
	Charge for year						5,868
	At 31 October 2024						40,111
	NET BOOK VALUE
	At 31 October 2024						-
	At 31 October 2023						5,868
Te	TANGIBLE FIXED ASSETS
					Plant
		Tents and Marquees		Sports Equipment	and equipment	Computer equipment	Totals
		£		£	£	£	£
	COST
	At 1 November2023	100,936		10,689	135,464	1,956	249,045
	Additions		-	-	6,905	-	6,905
	At 31 October 2024	100,936		10,689	142,369	1,956	255,950
	DEPRECIATION
	At 1 November2023	72,855		10,396	122,685	1,956	207,892
	Charge for year	3,053		144	5,251	-	8,448
	At 31 October2024	75,908		10,540	127,936	1,956	216,340
	NET BOOK VALUE
	At 31 October2024	25,028		149	14,433	-	39,610
	At31October2023	28,081		293	12,779	-	41,153

6. Te TANGIBLE FIXED ASSETS

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Devon Christian Youth Camps Trust

Notes to the Financial Statements - continued for the Year Ended 31 October 2024

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
					31.10.24	31.10.23
					£	£
	Trade debtors				2,667	7,065
	Prepayments				400	350
					3,067	7,415
9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
					31.10.24	31.10.23
					£	£
	Trade creditors				4,325	2,375
	Other creditors				52,495	35,565
					56,820	37,940
10.	MOVEMENT IN FUNDS
				Net	Transfers
				movement	between	At
			At 1.11.23	in funds	funds	31.10.24
			£	£	£	£
	Unrestricted funds
	�� General fund Paul Morrish Run	�� Fund	91,288 3,130	351 -	2,260 -	93,899 3,130
			94,418	351	2,260	97,029
	Restricted funds
	2010 Capital Improvements		1,942	(1,942)	-	-
	CA- Camp Beds		96	-	-	96
	Western Counties	- 2013 Marquee
			6,808	(744)	-	6,064
	�� CA - Table Tennis Loraine Trust/WCT - Showers		110 2,100	(60) (1,050)	- -	50 1,050
	W Bury - Funded places		2,977	-	(2,260)	717
	Washing Machine	and Tumble Dryer2023
			1,292	(55)	2	1,237
	Canoe Trailer		-	675	-	675
			15,325	(3,176)	(2,260)	9,889
	TOTALFUNDS		109,743	(2,825)	-	106,918

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Devon Christian Youth Camps Trust

Notes to the Financial Statements - continued for the Year Ended 31 October 2024

10. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

			Incoming	Resources	Movement
			resources	expended	in funds
			£	£	£
Unrestricted funds
General fund			82,065	(81,714)	351
Restricted funds
2010 Capital Improvements			-	(1,942)	(1,942)
Western Counties	- 2013 Marquee
			-	(744)	(744)
CA -TableTennis LoraineTrusWCT - Showers			- -	(60) (1,050)	(60) (1,050)
Washing Machine	and Tumble Dryer2023
	:		-	(55)	(55)
Canoe Trailer			750	(75)	675
			750	(3,926)	(3,176)
TOTALFUNDS			82,815	(85,640)	(2,825)
Comparatives formovement in funds
			Net	Transfers
			movement	between	At
		At 1.11.22	in funds	funds	31.10.23
		£	£	x	£
Unrestricted funds
�� General fund Paul Morrish Run	�� Fund	79,422 3,130	10,546 -	1,320 -	91,288 3,130
		82,552	10,546	1,320	94,418
Restricted funds
2010 Capital Improvements		3,165	(1,223)	-	1,942
CA-Camp Beds		96	-	-	96
Western Counties	- 2013 Marquee
		7,552	(744)	-	6,808
�� CA -Table Tennis Loraine Trust/WCT - Showers		235 3,150	(125) (1,050)	- -	110 2,100
W Bury - Funded places		4,297	-	(1,320)	2,977
Washing Machine	and Tumble Dryer 2023
		-	1,292	-	1,292
		18,495	(1,850)	(1,320)	15,325
TOTALFUNDS		101,047	8,696	-	109,743

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Devon Christian Youth Camps Trust

Notes to the Financial Statements - continued for the Year Ended 31 October 2024

10. MOVEMENT IN FUNDS- continued

Comparative net movement in funds, included in the above are as follows:

		Incoming	Resources	Movement
		resources	expended	in funds
		£	£	£
Unrestricted funds
General fund		96,348	(85,802)	10,546
Restricted funds
2010 Capital Improvements		-	(1,223)	(1,223)
Western Counties - 2013 Marquee
		-	(744)	(744)
CA - Table Tennis		-	(125)	(125)
LoraineTrusUWCT - Showers		-	(1,050)	(1,050)
Washing Machine and Tumble Dryer 2023
		1,357	(65)	1,292
		1,357	(3,207)	(1,850)
TOTAL FUNDS		97,705	(89,009)	8,696
A current year 12 months and prioryear 12	months combined	position is as follows:
		Net	Transfers
		movement	between	At
	At 1.11.22	in funds	funds	31.10.24
	£	ral	£	£
Unrestricted funds
General fund	79,422	10,897	3,570	93,889
Paul Morrish Run Fund	3,130	-	-	3,130
	82,552	10,897	3,570	97,019
Restricted funds
2010 Capital Improvements	3,165	(3,165)	-	-
CA- Camp Beds	96	-	-	96
Western Counties - 2013 Marquee
	7,552	(1,488)	-	6,064
CA - Table Tennis	236	(185)	-	50
Loraine Trust/WCT - Showers	3,150	(2,100)	-	1,050
WBury - Funded places	4,297	-	(3,570)	727
Washing Machine and Tumble Dryer2023
	-	1,237	-	1,237
Canoe Trailer	-	675	-	675
	18,495	(5,026)	(3,570)	9,899
TOTALFUNDS	101,047	5,871	-	106,918

A current year 12 months and prior year 12 months combined position is as follows:

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Devon Christian Youth Camps Trust

Notes to the Financial Statements - continued for the Year Ended 31 October 2024

MOVEMENT IN FUNDS- continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	g£	£
Unrestricted funds
General fund	178,413	(167,516)	10,897
Restricted funds
2010 Capital Improvements	-	(3,165)	(3,165)
Western Counties - 2013 Marquee
	-	(1,488)	(1,488)
CA -Table Tennis	-	(185)	(185)
Loraine Trust/WCT - Showers	-	(2,100)	(2,100)
Washing Machine and Tumble Dryer 2023
	1,357	(120)	1,237
Canoe Trailer	750	(75)	675
	2,107	(7,133)	(5,026)
TOTALFUNDS	180,520	(174,649)	5,871

RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 October 2024.

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Devon Christian Youth Camps Trust

Detailed Statement of Financial Activities for the Year Ended 31 October 2024

	31.10.24	31.10.23
	£	£
INCOME AND ENDOWMENTS
Donations and legacies
Gifts Donations	4,992 15,753	10,917 25,480
Gift aid	3,623	7,060
Legacies	600	205
	24,968	43,662
Other trading activities
Campers Fees	53,635	51,640
Book Shop	67	129
Tuck Shop	1,692	1,395
Clothing	14	-
	55,408	53,164
Investment income
Deposit account interest	2,439	879
Total incoming resources	82,815	97,705
EXPENDITURE
Charitable activities
Hire ofAccommodation	3,306	2,967
Provisions	17,993	17,589
Activities Transport	22,091 9,596	18,229 12,070
Electricity and Water	3,224	3,550
Insurance	2777	3,670
Padre	1,000	1,150
Tuck Shop	1,696	1,510
Miscellaneous	1,061	905
Repairs and Renewals	2,504	3,516
Training and CRB checks	809	546
Cleaning	1,643	1,785
Website maintenance	1,355	4,397
Set up & take down food	85	82
PPS	715	137
Bank charges	1,469	1,551
Depreciation and Amortisation
Computer software	5,868	5,868
Tents and Marquees	3,053	3,631
Sports equipment	144	209
Kitchen, Shower & Toilet Unit	§,251	5,047
	85,640	89,009
Total resources expended	85,640	89,009
Net(expenditure)/income	(2,825)	8,696

This page does not form part of the statutory financial statements

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