**Charity Registration No. 1097834**
## **CAMBRIDGE AND DISTRICT YOUTH**
## **FOR CHRIST**
## **Report and Financial Statements**
**31 December 2020**
**CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST**
## **REPORT AND FINANCIAL STATEMENTS 2020**
|**CONTENTS**|**Page**|
|---|---|
|**Reference and administration details**|**1**|
|**Trustees' report**|**2**|
|**Independent examiner's report**|**6**|
|**Statement of financial activities**|**8**|
|**Balance sheet**|**9**|
|**Cashflow statement**|**10**|
|**Notes to the financial statements**|**11**|
**CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST**
## **REPORT AND FINANCIAL STATEMENTS 2020**
## **REFERENCE AND ADMINISTRATION DETAILS**
## **CHARITY NAME**
_Cambridge and District Youth for Christ_
## **CHARITY REGISTRATION NUMBER**
_1097834_
## **TRUSTEES**
_J Edney (Chairman) E Currie A Swann C Phipps R Fung M Edney (Secretary) K Hoskin A Males M Rowley_
## **REGISTERED OFFICE**
_Christ Church Centre 14 Alpha Terrace Trumpington Cambridge CB2 9HT_
## **BANKERS**
_The Co-operative Bank plc 1 Balloon Street Manchester M60 4EP CAF Bank Ltd 25 King Hill Avenue Kings Hill West Malling Kent ME19 4JQ_
## **INDEPENDENT EXAMINER**
_T Russell (ACA) 17 Haddows Close Longstanton CB24 3DJ_
1
**CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST**
## **TRUSTEES’ REPORT**
The Trustees present their annual report and the financial statements for the year ended 31 December 2020.
## **STRUCTURE AND GOVERNANCE**
The charity is administered and managed by the executive committee members in accordance with the constitution adopted on 11 June 2001 as amended 19 March 2003. The charity is also an affiliate member of British Youth for Christ and no amendment can be made to the constitution without prior consent in writing from the Council of Management of British Youth for Christ.
## **TRUSTEES**
The Trustees of the charity who served throughout the year and to the date of this report (unless otherwise stated) were as follows:
J Edney (Chairman) E Currie C Osborne (resigned 15 May 2020) A Swann C Phipps R Fung _M Edney_ (Secretary) (appointed 15 May 2020) _K Hoskin_ (appointed 15 May 2020) _A Males_ (appointed 15 May 2020) _M Rowley_ (appointed 15 May 2020)
## **OBJECTS AND ACTIVITIES**
The object of the charity as stated in its constitution is to advance the Christian faith and to proclaim the Good News to all young people throughout Cambridge and its environs by:
- (a) demonstrating, promoting and encouraging Christian values; and
- (b) promoting and encouraging positive Christian living.
## **APPOINTMENT OF TRUSTEES**
Trustees are elected from the Members of the charity at the AGM or appointed by the Trustees in accordance with the Constitution. Trustees are sought from among those who have knowledge and experience in charity administration and/or in the specific areas of the work of the charity and/or in the concerns of stakeholders. New Trustees are fully briefed in the work of the charity and are given full access to financial information and minutes of previous meetings.
## **ACHIEVEMENTS AND PERFORMANCE**
The vision for the organization is to see a culture-changing number of young people becoming mature disciples of Jesus through the local church. Our goals are based on Malcolm Gladwell’s concept of the tipping point, i.e. the point at which a trend becomes a movement which occurs when about 15% of people accept the trend. There are almost 200 churches on the Youth for Christ database; we aim to draw 50 into committed partnership, with the intent to commission 1,000 people from those churches to participate in those discipling relationships. There are 20,000 young people in the area so the aim is to reach 3,000 of those in order to tip the balance by the year 2025.
To facilitate the vision, the charity has invested in three areas:
- Churches – Helping local churches build a culture of disciple making in their youth ministry and beyond.
- Leaders – Multiplying the number of disciple-making youth leaders in the local church, and raising up disciple-makers through our internal leadership pipeline.
2
**CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST**
## **TRUSTEES’ REPORT**
- Young people – Offering regular opportunities for young people to take steps forward in their discipleship, hand-in-hand with their church based youth leaders.
2020 saw our team experimenting with new methods in pursuing the goal of seeing young people’s lives changed by Jesus, responding creatively to the Covid-19 pandemic.
In 2020 our **Catalyst** work developed further as Connor became the fourth youth work student within our team, alongside Chris, Scott and Jason. Connor is placed with Hope Church Chesterton whilst enrolled in the Youth Ministry degree course run by Reign Ministries, having completed two years with The Year Out through National Youth for Christ. This represents the maturing of our plans to grow missional youthworkers from within our own organisation by providing a route through from gap year volunteer to degree student to employed worker. In addition to the youth work students, we have three **Year** Out volunteers also placed in local churches.
In April 2020 Heather left the team, and in June **Sam** was appointed the Catalyst Youth worker for the Youth Inc partnership. Since June he has overseen considerable growth within the work despite the pandemic and has been a great asset to the team as well as to the Youth Inc churches.
Our discipleship programme for 14-19 year olds, **Forge** , was re-envisioned as we responded to the pandemic, and since April 2020 has been meeting fortnightly online. In September 2020 a new cohort of young people joined the community, and despite being unable to meet regularly in person have continued to grow closer to God and to each other as the team have invested in their discipleship.
**Limitless Community** met in person in January and then transitioned online for the subsequent gathering. We continue to be involved in delivering termly training as chair of the **Cambridge Youth Work Collective** , and throughout 2020 have sought to equip youth leaders is navigating the opportunities and challenges of online youth ministry. In Feb 2020, in one of the last in-person events, more than 200 people gathered for the **Youth Evangelism Conference** to be equipped and inspired to reach young people across the country ‘For the love of God’.
Falling just after the national lockdown, we had to cancel both of our planned Fort Rocky weekends. However, in lieu of the residentials we ran a series of Zoom youth gatherings called **The Lab,** bringing a sense of fun and community with a gospel message in the early stages of the pandemic.
In July, Dave left his role as Director of Ministry to start training for ministry with the Church of England, with other members of the team stepping up their leadership responsibilities accordingly.
In October 2020 we delivered a fully digital mission in **Higher Cambs 2020** , in partnership with the Message Trust and other local organisations. Initially conceived as a successor to the Higher Cambs 2018 mission, the planned fortnight of schools work and gospel proclamation was considerably adapted due to COVID restrictions. From 5[th] to 17[th] October 2020 digital lessons were delivered in twelve schools across the region, with local church youth workers joining lessons virtually for Q&As with the students. The gospel proclamation was delivered on YouTube, with youth groups gathering in gardens and garages to safely engage with the content. Over 2,000 people engaged with the online events. The mission was a great encouragement to schools and churches alike, and thousands of young people heard the hope of the gospel in a time of great turmoil.
In preparing for the reopening of society, we began exploring new projects, seeking to create opportunities for churches to connect with unchurched young people. In the autumn term we delivered a series of new self-defence classes, based on a Christian worldview, known as **Shinjitae** . These sessions have been well received in schools and community settings, and we are hoping to establish the programme, and a portfolio of **Sports Ministry** opportunities into 2021.
## **FINANCIAL REVIEW**
Overall income for the current year reduced from £173,932 to £170,993. Income generated from services to churches, including and Catalyst programme and LimitlessCommunity fell from grew from £43,936 to £34,357 as these programmes were curtailed during the covid lockdown. Unrestricted
3
**CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST**
## **TRUSTEES’ REPORT**
donations from individuals, which are the basis of our financial stability increased by 39% to £86,129 (2019 - £62,179), principally due to some signifiacant one-off donations.
The Higher programme continued to receive donations in 2020 and generated income of £15,286 (2019 - £11,789), to fund schools events which ran in October 2020. Expenditure of £17,294 (2019 - £8,843) was incurred in the year, leaving funds remaining of £24,169 (2019 - £26,177) to be used for similar events in future.
The charity has maintained a healthy cash position of £100,043 (2019 - £96,941), partly due to one-off donations received in October and November 2020 from individuals, which continue to support the charity’s mission.
The expenses of the charity principally comprise payroll costs which decreased marginally from £123,188 to £123,659 due to staffing changes in the year. As a result the charity incurred a deficit for the year of £349 (2019 - £12,879). Overall expenses reduced from £186,811 to £171,342 principally due to event costs in 2019 which reduced significantly in 2020 due to covid restrictions.
## **FUTURE PLANS**
During 2021 we will continue to develop partnerships with churches through **Catalyst** , aiming to add one or two more youthwork students to the team, investing in the more disadvantaged areas of Cambridge. We will look to offer the **LimitlessCommunity** programme to new partner churches, supporting them in the development of vision and strategy for youth ministry.
We will aim to create new opportunities for churches to connect with unchurched young people, giving rise to more experimental projects around **Sports** , **Wellbeing** and **Enterprise** . Each of this represents a template which can be adopted by a local church for delivering meaningful engagement with young people through schools and community groups and creating a platform for the gospel.
The Covid-19 epidemic and associated restrictions experienced from March 2020 have already impacted the way we operate, with staff working from home and youthworkers finding creative ways to run their activities and events using online resources. In 2021 we will begin to explore opportunities to create a new **Youth Hub** , a base for our office and a centre for ministry in the city.
Our relations with our regular donors and partnering churches remain strong, however we anticipate a downturn in income, particularly from sponsored events. The trustees continue to monitor the situation and will manage the resources and operations of the charity accordingly.
In anticipation of restrictions lifting in 2021, we will look for opportunities to gather young people for events, hoping to re-establish the **Fort Rocky** weekend.
## **RESERVES POLICY**
The Trustees have agreed that it would be prudent, if possible, to maintain the level of reserves to cover two months’ salary payments. This sets the reserves target at £20,531 (2019 - £23,385). Unrestricted cash balances as at 31 December 2020 were £61,134 (2019 - £64,765) although a part of this was committed against reported liabilities of 14,354 (2019 - £11,314). Overall the reserves position has reduced marginally compared to 2019 and the net assets of the charity at the year-end were £90,542 (2019 - £90,891), of which £40,116 (2019 - £32,125) was allocated to restricted funds.
4
**CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST**
## **TRUSTEES’ REPORT**
## **PUBLIC BENEFIT**
In developing the activities of the Charity the Trustees have had due regard to the guidance on public benefit issued by the Charity Commission.
## **REVIEW OF RISKS**
The Trustees have reviewed potential major risks to which the charity could be exposed and have established systems and controls to mitigate those risks. The following risks are considered significant to the charity, with the mitigation actions undertaken:
- **Impact of Covid-19** . The epidemic and associated restrictions placed on society risk reducing the effectiveness of our operations which all essentially involve reaching out to people. Activities have been adapted where possible with remote resources and online communications being used to deliver our programmes and will continue to evolve as circumstances develop.
- **Loss of key staff** . Regular meetings are held between senior staff to identify concerns, which are fed back to the Trustees via the Director. Formal annual appraisals include setting motivational targets. Reward packages are reviewed annually to ensure competitive for the type of role.
- **Insufficient funds to meet budget** . This is a particular risk in light of the Covid-19 epidemic and trustees are activity monitoring income and reviewing operational activities to ensure finances are well managed. Annual budgets are approved by the Board of Trustees. All projects must operate within the budget or resubmit plans for approval. Reports are provided by the Treasurer to the Trustees at each bi-monthly meeting on financial status and progress against budget, highlighting potential shortfalls.
- **Injury to children or staff** . Risk assessments are performed for all planned activities. Briefings are provided to staff involved to emphasise the importance of safety and ensure safety procedures are properly understood. First-aid training is given to all staff.
- **Accusations of abuse** . The charity has a documented safeguarding policy, overseen by safeguarding officer which is reviewed and approved by the Trustees annually and provided to all staff. Regular staff training and updates are provided on safeguarding matters to maintain a culture of care.
The Trustees consider that these risks have been adequately addressed by the mitigation actions.
5
**CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST**
## **TRUSTEES’ REPORT**
## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES**
Law applicable to charities in England & Wales require the Trustees to prepare financial statements for each financial period reflecting the charity's financial activities during the period and of its financial position at the end of the period. In preparing those financial statements the Trustees are required to:
- (1) Select suitable accounting policies and then apply them consistently
- (2) Make judgements and estimates that are reasonable and prudent
- (3) State whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements, and
- (4) Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.
## **DECLARATION**
The Trustees declare that they have approved the Trustees’ report above
Signed on behalf of the charity’s Trustees:
A Swann Trustee
Date:
6
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST**
I report on the accounts of Cambridge and District Youth for Christ (Charity number 1097834) for the year ended 31 December 2020 comprising the statement of financial activities (including the income and expenditure account), the balance sheet and the related notes 1 to 15.
## **Respective responsibilities of trustees and examiner**
The charity's Trustees are responsible for the preparation of the accounts. The charity’s Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act, and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in, any material respect, the requirements: to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
- have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
T Russell (ACA) Cambridge, United Kingdom
Date:
7
**CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) Year ended 31 December 2020**
|**Note**
**Unrestricted**
**funds**
**2020**
**£**
**Restricted**
**funds**
**2020**
**£**
**INCOME**
**Income from raising funds:**
Voluntary income
3
**97,909**
**27,511**
Gift aid income
**4,053**
**1,855**
Investment income
**-**
**-**
**Income from charitable activities:**
Events and resource income
**5,308**
**-**
Services for churches
**1,694**
**32,663**
**Total incoming resources**
**108,964**
**62,029**
**EXPENDITURE ON**
Raising funds
4
**(2,269)**
**(18)**
Charitable activities
4
**(108,046)**
**(54,949)**
Other costs
4
**(6,989)**
**(71)**
**Total expenditure**
**(117,304)**
**(54,038)**
**NET MOVEMENT IN FUNDS**
**(8,340)**
**7,991**
Total funds brought forward
58,766
32,125
**TOTAL FUNDS CARRIED**
**FORWARD**
10
**50,426**
**40,116**|**Total**
**funds**
**2020**
**£**
**125,420**
**5,908**
**-**
**5,308**
**34,357**
**170,993**
**(2,287)**
**(161,995)**
**(7,060)**
**(171,342)**
**(349)**
90,891
**90,542**|Total
funds
2019
£
102,918
7,207
13
19,858
43,936
173,932
(2,605)
(175,598)
(8,608)
(186,811)
(12,879)
103,770
90,891|
|---|---|---|
The statement of financial activities includes all gains and losses in the year. All activities are derived from continuing operations.
Analysis of funds for the year ended 31 December 2019 is shown in note 13.
8
**CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST**
## **BALANCE SHEET 31 December 2020**
|**Notes**
**CURRENT ASSETS**
Debtors
8
Cash at bank and in hand
**CREDITORS: amounts falling**
**due within one year**
9
**NET CURRENT ASSETS**
**NET ASSETS**
11
**FUNDS OF THE CHARITY**
**Unrestricted funds:**
General funds
10
**Restricted funds**
10
**TOTAL FUNDS**|**Unrestricted**
**funds**
**2020**
**£**
**Restricted**
**funds**
**2020**
**£**
**3,646**
**1,207**
**61,134**
**38,909**
**64,780**
**40,116**
**(14,354)**
**-**
**50,426**
**40,116**
**50,426**
**40,116**
**50,426**
**-**
**-**
**40,116**
**50,426**
**40,116**|**Total**
**funds**
**2020**
**£**
**4,853**
**100,043**
**104,896**
**(14,354)**
**90,542**
**90,542**
**50,426**
**40,116**
**90,542**|Total
funds
2019
£
5,605
96,941
102,546
(11,655)
90,891
90,891
58,766
32,125
90,891|
|---|---|---|---|
Analysis of funds for the year ended 31 December 2019 is shown in note 13.
The accounts of Cambridge and District Youth for Christ (registered number 1097834) were approved by the Trustees and authorised for issue on the date shown below. Signed on behalf of the Trustees
A Swann Trustee
Date:
9
**CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST**
## **STATEMENT OF CASHFLOWS YEAR ENDED 31 December 2020**
|**Notes**
**CASHFLOWS FROM OPERATING ACTIVITIES**
Net cash provided/(used in) by operating activities
12
**CASHFLOWS FROM INVESTING ACTIVITIES**
Interest income
Movement in cash during the year
**CASH AT THE START OF THE YEAR**
**CASH AT THE END OF THE YEAR**|**Total**
**funds**
**2020**
**£**
**3,102**
**-**
**3,102**
**96,941**
**100,043**|Total
funds
2019
£
(21,772)
13
(21,759)
118,700
96,941|
|---|---|---|
10
**CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST**
## **NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2020**
## **1. ACCOUNTING POLICIES**
The principal accounting policies are summarised below. They have all been applied consistently throughout the year and the preceding year.
## **Basis of preparation**
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies’ regime.
The financial statements are prepared under the historical cost convention, in accordance with:
- The Statement of Recognised Practice (SORP 2019: FRS 102) Accounting and Reporting by Charities;
- UK accounting standards: Financial Reporting Standard 102 issued by the Financial Reporting Council; and
- The Charities Act 2011.
## **Going concern**
The charity has a strong history of obtaining funding from donations and is currently engaged in further fund raising activities. The Trustees believe that the charity will be able to maintain positive cash flows for the foreseeable future. As a result the going concern basis of accounting has been adopted.
## **Recognition of incoming resources**
Incoming resources are included in the Statement of Financial Activities (SoFA) when:
- the charity becomes entitled to the resources;
- the Trustees consider it is probable they will receive the resources; and
- the monetary value can be measured with sufficient reliability.
## **Incoming resources with related expenditure**
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported on a gross basis in the SoFA.
Income from events is recognised when the event takes place. Income from services to churches is recognised once the service is delivered.
## **Grants and donations**
Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.
## **Tax reclaims on donations and gifts**
Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.
## **Investment income**
Investment income is included in the accounts when receivable.
## **Liability recognition**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
11
**CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST**
## **NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2020**
## **1. ACCOUNTING POLICIES (continued)**
## **Donations issued**
Where the charity gives a donation with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.
Grants payable without performance conditions are only recognised in the accounts when a commitment has been made and there are no conditions to be met.
## **2. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY**
In application of the charity’s accounting policies which are described in note 1, the Trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision only affects that period, or in the period of the revision and future periods if the revision affects both current and future periods.
## **Income recognition**
The charity recognises income from donations to the extent it is entitled to the funds, cash has been received or is virtually certain to be, and where the amount can be quantified with sufficient reliability. Judgement is required to determine the point at which these conditions have been met. The charity assesses each donation on an ongoing basis to evaluate progress against grant conditions.
## **Accrued expenditure**
The charity recognises certain costs incurred during the financial period, including staff expenses and event costs, which have yet to be invoiced. The amounts recorded require judgement based on the best estimate of costs incurred, taking into consideration similar expenditure in previous periods.
## **3. ANALYSIS OF VOLUNTARY INCOME**
|**Unrestricted**
**funds**
**2020**
**£**
**Restricted**
**funds**
**2020**
**£**
**Voluntary income**
Gifts and donations:
- Churches
**11,343**
**-**
- Individuals
**86,129**
**27,511**
- Others
**437**
**-**
**97,909**
**27,511**|**Total**
**funds**
**2020**
**£**
Unrestricted
funds
2019
£
Restricted
funds
2019
£
**11,343**
12,678
-
**113,640**
62,179
14,082
**437**
13,979
-
**125,420**
88,836
14,082|Total
funds
2019
£
12,678
76,261
13,979
102,918|
|---|---|---|
12
**CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST**
## **NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2020**
## **4. ANALYSIS OF EXPENDITURE**
|**Unrestricted**
**funds**
**2020**
**£**
**Restricted**
**funds**
**2020**
**£**
**Total**
**funds**
**2020**
**£**
Unrestricted
funds
2019
£
Restricted
funds
2019
£
**Raising funds**
Website and publicity
**113**
**-**
**113**
36
-
Fundraising
**2,001**
**-**
**2,001**
1,800
-
Printing and postage
**135**
**18**
**153**
769
-
**2,269**
**18**
**2,287**
2,605
-
**Charitable activities**
Event costs
**4,260**
**12,696**
**16,956**
19,585
4,748
Services to churches
**888**
**412**
**1,300**
2,508
516
Employee costs (note 5)
**82,358**
**40,830**
**123,188**
77,235
46,424
Donations (note 7)
**14,411**
**-**
**14,411**
14,639
341
Travelling and subsistence
**3,436**
**11**
**3,447**
6,476
86
Training costs and expenses
**1,676**
**-**
**1,676**
1,265
-
Resources
**841**
**-**
**841**
862
-
Equipment purchased
**176**
**-**
**176**
913
-
**108,046**
**53,949**
**161,995**
123,483
52,115
**Other costs**
Premises
**1,800**
**-**
**1,800**
3,515
-
Insurance
**599**
**-**
**599**
682
-
Telephone and internet
**1,243**
**69**
**1,312**
1,464
-
Sundry and admin costs
**3,347**
**2**
**3,349**
2,915
32
**6,989**
**71**
**7,069**
8,576
32
**117,304**
**54,038**
**171,342**
134,664
52,147|Total
funds
2019
£
36
1,800
769
2,605
24,333
3,024
123,659
14,980
6,562
1,265
862
913
175,598
3,515
682
1,464
2,947|
|---|---|
||8,608
186,811|
13
**CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST**
## **NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2020**
## **5. INFORMATION REGARDING TRUSTEES AND EMPLOYEES**
|**Average number of persons employed:**|**2020**|2019|
|---|---|---|
||**No.**|No.|
|Charitable activities|**8**|9|
No emoluments or expenses were paid to Trustees during the year (2019 - £nil). The average number of Trustees during the year was 9 (2019: 6).
|**Staff costs comprised:**
Salary
Employer’s national insurance costs
Pension costs|**2020**
**£**
**115,355**
**2,519**
**5,314**
**123,188**|2019
£
113,882
6,370
3,408
123,659|
|---|---|---|
## **6. NET OUTGOING RESOURCES**
Fees of £nil were paid to the independent examiner during the year (2019 - £nil)
## **7. DONATIONS ISSUED TO INSTITUTIONS**
|Donations to British Youth for Christ
Donations to Barnwell Missional Community
Other|**2020**
**£**
**14,400**
**-**
**11**
**14,411**|2019
£
14,400
341
239
14,980|
|---|---|---|
Donations paid to British Youth for Christ during the year and the previous year were issued to fund administration services performed by the national charity.
Donations paid to Barnwell Missional Community during the previous year were issued to fund ongoing community activities in the Barnwell area of Cambridge.
14
**CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST**
## **NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2020**
## **8. DEBTORS**
|Accounts receivable
Gift aid receivable
Prepayments and other debtors|**2020**
**£**
**1,194**
**3,632**
**27**
**3,646**|2019
£
340
3,292
1,973
5,605|
|---|---|---|
## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Accounts payable
Sundry creditors
Accruals
Event deposits
Tax and social security|**2020**
**£**
**-**
**8,609**
**3,086**
**1,266**
**1,393**
**14,354**|2019
£
775
6,700
1,716
9,450
1,044
19,685|
|---|---|---|
15
**CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST**
## **NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2020**
## **10. MOVEMENTS IN FUNDS**
|At 1
January
2019
£
**Restricted funds**
Break the Silence
1,031
Hope Revolution
2,414
Project 5
38
J Keal fund
-
K Willingham fund
-
T Akoto fund
2,854
Higher
23,231
ShinJiTae
-
Catalyst churches
2,774
32,342
**Unrestricted funds**
General funds
71,428
Total funds
103,770|Incoming
resources
£
1,134
-
720
140
758
11,505
11,789
-
25,884
51,930
122,002
173,932|Outgoing
resources
£
-
-
(720)
(140)
(758)
(14,359)
(8,843)
-
(27,327)
(52,147)
(134,664)
(186,811)|At 1
January
2020
£
2,165
2,414
38
-
-
-
26,177
-
1,331
32,125
58,766
90,891|**Incoming**
**resources**
**£**
**1,067**
**-**
**720**
**-**
**698**
**11,505**
**15,286**
**11,595**
**21,158**
**62,029**
**108,964**
**170,993**|**Outgoing**
**resources**
**£**
**At 31**
**December**
**2020**
**£**
**-**
**3,232**
**-**
**2,414**
**(379)**
**379**
**-**
**-**
**(698)**
**-**
**(11,505)**
**-**
**(17,294)**
**24,169**
**(2,325)**
**9,270**
**(21,837)**
**652**
**(54,038)**
**40,116**
**(117,304)**
**50,426**
**(171,342)**
**90,542**|
|---|---|---|---|---|---|
The Break the Silence fund is used for work undertaken by the charity in schools in Cambridge and the surrounding district. No funds were spent during 2020 as schools activities stopped during the covid-19 pandemic.
The Hope Revolution fund was used for events in Cambridge organised by the Hope Reveloution group. No payments were made from this fund during the current or previous year.
The Project 5 fund is used for project work undertaken by Mr David Monck (a former employee of the charity) and his family, for young people in the Barnwell community of Cambridge and similar community based projects. During the year and previous year donations to this fund were contributed to Mr David Monck’s salary costs.
The J Keal fund is used to pay for the employment of Miss Jacquelyn Keal. During the year all donations to this fund were contributed to Miss Jacquelyn Keal’s salary costs.
The K Willingham fund is used to pay for the employment of Miss Katherine Willingham. During the year donations to this fund were contributed to Miss Katherine Willingham’s salary costs.
The T Akoto fund is used to pay for the employment of Miss Tilly Akoto and her work associated with the Catalyst project. During the year donations to this fund were contributed to Miss Tilly Akoto’s salary costs and salaries of administrative staff assisting with the Catalyst project.
The Higher fund is used to support the Higher programme, a series of regional schools events which took place in October 2020. During the year donations to this fund were used to pay event fees, staff and expenses related to the events. The remaining funds will be retained to fund events of a similar nature in future years.
The Catalyst churches fund is used to aid youth work undertaken in partnership with churches in the Cambridge area. During the year income from this fund was used to pay salary costs of Miss Jacquelyn Keal, as well as administrative costs of the associated churches youth ministries.
16
**CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST**
## **NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2020**
The ShinJiTae fund is used to pay for a series of self-defence classes, based on a Christian worldview. During the year donations to this fund were contributed to pay for classes and teaching in schools and community settings.
## **11. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
||**Unrestricted**|
**Restricted**||Unrestricted|
Restricted||
|---|---|---|---|---|---|---|
||**funds**|
**funds**|**Total**|funds|
funds|Total|
||**2020**|
**2020**|**2020**|2019|
2019|2019|
||**£**|**£**|**£**|£|
£|£|
|Cash|**61,134**|**38,909**|**100,043**|64,765|32,176|96,941|
|Other current assets|
**3,646**|**1,207**|**4,853**|5,315|290|5,605|
|Current liabilities|**(14,354)**|**-**|**(14,354)**|(11,314)|(341)|(11,655)|
|Net assets|**50,426**|**40,116**|**90,542**|58,766|32,125|90,891|
## **12. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASHFLOW FROM OPERATING ACTIVITIES**
|Net movement in funds for the year
_Adjustments for:_
Interest income
Increase in debtors
Decrease in creditors
Net cash provided by/(used in) operating activities|**Total**
**2020**
**£**
**(349)**
**-**
**(752)**
**(2,699)**
**3,102**|Total
2019
£
(12,879)
(13)
(850)
(8,030)
(21,772)|
|---|---|---|
17
**CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST**
## **NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2020**
## **13. COMPARATIVE INFORMATION**
The following table presents the analysis of funds in the statement of financial activities for the year ended 31 December 2020 and the previous financial year:
|**Unrestricted**
**funds**
**2020**
**£**
**Restricted**
**funds**
**2020**
**£**
**Total**
**funds**
**2020**
**£**
Unrestricted
funds
2019
£
**INCOMING**
**RESOURCES**
**Incoming resources from**
**generated funds:**
Voluntary income
**97,909**
**27,511**
**125,420**
88,836
Gift aid income
**4,053**
**1,855**
**5,908**
6,748
Investment income
**-**
**-**
**-**
13
**Incoming resources from**
**charitable activities:**
Events and resource income
**5,308**
**-**
**5,308**
19,858
Services for churches
**1,694**
**32,663**
**34,357**
6,547
**Total incoming resources**
**108,964**
**62,029**
**170,993**
122,002
**RESOURCES**
**EXPENDED**
Costs of generating funds
**(2,269)**
**(18)**
**(2,287)**
(2,605)
Charitable activities
**(108,046)**
**(54,949) (161,995)**
(123,483)
Support costs
**(6,989)**
**(71)**
**(7,060)**
(8,576)
**Total resources**
**expended**
**(117,304)**
**(54,038) (171,342)**
(134,664)
**NET MOVEMENT IN**
**FUNDS**
**(8,340)**
**7,991**
**(349)**
(12,662)
Total funds brought forward
58,766
32,125
90,891
71,428
**TOTAL FUNDS**
**CARRIED FORWARD**
**50,426**
**40,116**
**90,542**
58,766|Restricted
funds
2019
£
14,082
459
-
-
37,389
51,930
-
(52,115)
(32)
(52,147)
(217)
32,342
32,125|Total
funds
2019
£
102,918
7,207
13
19,858
43,936
173,932
(2,605)
(175,598)
(8,608)
(186,811)
(12,879)
103,770
90,891|
|---|---|---|
18
**CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST**
## **NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2020**
## **13. COMPARATIVE INFORMATION (CONTINUED)**
The following table presents the analysis of funds in the balance sheet for the year ended 31 December 2020 and the previous financial year:
||**Unrestricted**|**Restricted**|**Total**|Unrestricted|
Restricted|Total|
|---|---|---|---|---|---|---|
||**funds**|**funds**|**funds**|funds|
funds|funds|
||**2020**|**2020**|**2020**|2019|2019|2019|
||**£**|**£**|**£**|£|£|£|
|**CURRENT ASSETS**|||||||
|Debtors|**3,646**|**1,207**|**4,853**|5,315|290|5,605|
|Cash at bank and in hand|**61,134**|**38,909**|**100,043**|64,765|32,176|96,941|
||**64,780**|**40,116**|**104,896**|70,080|32,466|102,546|
|**CREDITORS: amounts**|||||||
|**falling due**|**(14,354)**|**-**|**(14,354)**|
(11,314)|
(341)|(11,655)|
|**within one year**|||||||
|**NET CURRENT ASSETS**|**50,426**|**40,116**|**90,542**|
58,766|
32,125|90,891|
|**NET ASSETS**|**50,426**|**40,116**|**90,542**|
58,766|
32,125|90,891|
|**FUNDS OF THE**|||||||
|**CHARITY**|||||||
|**Unrestricted funds:**|||||||
|General funds|**50,426**|**-**|**50,426**|
58,766|
-|58,766|
|**Restricted funds**|**-**|**40,116**|**40,116**|
-|
32,125|32,125|
|**TOTAL FUNDS**|**50,426**|**40,116**|**90,542**|
58,766|
32,125|90,891|
## **14. RELATED PARTY TRANSACTIONS**
No Trustee or any other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year.
## **15. ULTIMATE CONTROLLING PARTY**
In the opinion of the Trustees, the charity has no ultimate controlling party.
19