**Charity Registration No. 1097834** ## **Report and Financial** ## **Statements** **31 December 2022** ## **CAMBRIDGE AND DISTRICT YOUTH** **FOR CHRIST** **CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST** ## **REPORT AND FINANCIAL STATEMENTS 2022** |**CONTENTS**|**Page**| |---|---| |**Reference and administration details**|**1**| |**Trustees' report**|**2**| |**Independent examiner's report**|**6**| |**Statement of fnancial activities**|**8**| |**Balance sheet**|**9**| |**Cashfow statement**|**10**| |**Notes to the fnancial statements**|**11**| **CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST** ## **REPORT AND FINANCIAL STATEMENTS 2022** ## **REFERENCE AND ADMINISTRATION DETAILS** ## **CHARITY NAME** _Cambridge and District Youth for Christ_ ## **CHARITY REGISTRATION NUMBER** _1097834_ ## **TRUSTEES** _J Edney (Chairman) A Swann C Phipps R Fung M Edney (Secretary) A Males M Rowley_ ## **REGISTERED OFFICE** _40 St Andrews Street Cambridge CB2 3AR_ ## **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 2022. ## **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 (resigned 5th May 2022) A Swann C Phipps R Fung M Edney (Secretary) K Hosking (resigned 8th February 2022) A Males M Rowley ## **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. As we emerged from the COVID-19 pandemic in 2022, we began to consider the landscape for young people and the Christian faith with two key observations. _2_ **CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST** ## **TRUSTEES’ REPORT** 1. The main presenting need for many young people is for improved support with their mental health and wellbeing. 2. One of the lasting effects of the pandemic on local church ministry is that of losing connection with the ‘fringe’. Those who were committed have stayed involved, but those who were more peripheral have lost contact altogether. The question for Cambridge and District Youth for Christ has been this: “Is there a way in which we can step out to meet the needs of young people, whilst maintaining focus on our mission to see young people’s lives changed by Jesus?” Over the last year, we have begun to transition our approach and reimagine our ministry around the answer to this question. Our first work in the new form has been taking shape in **St Neots** . **Mentoring** programmes were run in both of the towns main Secondary Schools, and we were able to launch a new weekly youth drop in over the summer, in addition to providing support for an existing youth café of Loves Farm Church. Some young people contacted at youth café completed the Youth Alpha Course, went to a summer festival and have begun to engage in church youth activities. We have also established a local steering group in St Neots that provides ongoing oversight by and reporting to local churches who are funding the initiative. With prayer support, volunteering and cake baking (a gesture of kindness for the school staff room) coming from local churches, this is something of a prototype for our ministry moving forward. Our **Catalyst** partnership with Youth Inc enabled us to employ a new youth worker in September. One of Felicity Parker’s first new initiatives was to support churches in Whittlesford in setting up an after school drop-in for young people in school years 5-8. Our partnership with Kick sees a sports coach working in the village primary school one day each week. Seen together, these initiatives represent a fresh start for youth ministry in the village. Plans have continued to develop for **The No 40 Project –** a dedicated city centre venue for young people, offering after school drop-in activities, workshops to support wellbeing and opportunities to explore the Christian faith. Building work was delayed through contractor issues, but funds were raised to complete changes to the layout, employ a project manager for the first 24 months and donations of furniture and a fitted kitchen received. We began to approach schools with the offer of a **Mentoring** programme, with delivery set to start in 2023. In our ongoing work, the Catalyst Programme now supervises 5 youthwork placements with local churches, the Youth Inc and St Neots partnerships sitting alongside work with St Andrews Cherry Hinton and Hope Church Chesterton. Recruitment in the summer of 2022 was uniquely challenging in the financial and employment climate – we are hoping that our training placements will be fully utilised once more in 2023. A further successful **Fort Rocky** weekend took place at Letton Hall in May, the date having been rescheduled as a result of Storm Eunice in March. The **Forge** discipleship programme concluded, with the final sessions of 2022 taking place in person and COVID restrictions having eased. _3_ **CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST** ## **TRUSTEES’ REPORT** We reached an agreement with St Bedes School for the deliver of the **Business Enterprise Challenge** next year – a new 5 month programme in which young people work in teams to make and sell products, learning Christian ethical principles for business, receiving support from mentors from local churches, and developing skills for life. Cambridge & District Youth for Christ continues to chair the **Cambridge Youthwork Collective** , delivering regular networking and training events for those involved in Christian youth ministry. ## **FINANCIAL REVIEW** Overall income for the current year increased to £187,963 (2021 - £158,771). Income from Grants and Trusts increased to £44,857 (2021 - £12,500) as the charity focused more of its fundraising efforts on grant applications. Income generated from events run by the charity also grew to £13,588 (2021 - £3,736) as restrictions due to Covid during 2021 were eased. Donations from individuals, which are the basis of our financial stability reduced by 9% to £75,722 (2021 - £80,382), principally due to some significant one-off donations in 2021. The Higher programme was established in 2019 to fund school events which ran in October 2020. It generated net surplus funds at the end of 2020 of £24,169. £7,000 of these funds were transferred to the St Neots fund in the current year to suport schools mission work in that region. Remaining funds of £18,414 were available at 31 December 2022 (2021 - £25,286) and will be used for similar initiatives in future years. The charity has maintained a healthy cash position of £156,666 (2021 - £126,647), partly due to oneoff donations received from individuals during the current and previous year. These donations have continued to support the charity’s longer-term mission. The expenses of the charity principally comprise payroll costs which increased from £101,551 to £113,021 due to several staff recruitments made during the year to support the mission of the charity. Overall expenses increased from £136,336 to £151,644 principally due to the larger staff team and the curtailing of events in 2021 due to Covid restrictions. As a result the charity generated a surplus for the year of £34,468 (2021 - £22,435). ## **FUTURE PLANS** 2023 looks set to be an exciting year of change and opportunity for our ministry. Our drop-in space as part of the **No. 40 project** , will open each week to young people, led by a newly appointed project manager. In addition to weekly after-school sessions, we’ll offer our first series of Wellbeing Workshops. **Mentoring** with young people will begin in a Cambridge School, in addition to the existing schools work in St Neots. Our strategy across the whole of the wellbeing work will be to build **local ‘hubs** ’, through which churches and Christian organisations collaborate to build pathways for young people towards fullness of life in Jesus. This strategy will also include our partnership with **Kick** . During 2023, some elements of the first 2 or 3 of such hubs will be put in place. _4_ ## **CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST** ## **TRUSTEES’ REPORT** We’re aiming to grow the **Fort Rocky** weekend by engaging more local groups. **The Business Enterprise Challenge** will engage with 25 young people. We will look to establish further **Catalyst** partnerships by recruiting new year our volunteers and youth ministry students. _5_ **CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST** ## **TRUSTEES’ REPORT** ## **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 £18,837 (2021 - £16,925). Unrestricted cash balances as at 31 December 2022 were £107,543 (2021 - £87,052) although a part of this was committed against reported liabilities of £19,386 (2021 - £21,408). Overall the reserves position has improved compared to 2021 and the net assets of the charity at the year-end were £149,296 (2021 - £112,977), of which £41,753 (2021 - £39,902) were allocated to restricted funds. ## **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: - **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** . Staff and trustees are actively 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. _6_ **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: March 2023 _7_ ## **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 2022 comprising the statement of financial activities (including the income and expenditure account), the balance sheet and the related notes 1 to 14. ## **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: March 2023 _8_ **CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST** ## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) Year ended 31 December 2022** |||**Unrestric-**|**Restricted**
**Total**|**Restricted**
**Total**|**Restricted**
**Total**|Unrestric-
Restricted|Unrestric-
Restricted|Total| |---|---|---|---|---|---|---|---|---| |||**ted funds**||**funds**
**funds**||ted funds|funds|funds| ||**Note**|**2022**||**2022**|**2022**|2022|2022|2021| |||**£**||**£**|**£**|£|£|£| |**INCOME**||||||||| |**Income from raising funds:**||||||||| |Voluntary income|3||**85**|**2,383**|**88**|99,047|4,727|103,774| |Grant income|||**33**|**11,419**|**44**|5,000|500|5,500| |Gift aid income|||**11**|**465**|**11**|7,826|492|8,318| |Investment income|||**26**|**-**|**26**|-|-|-| |**Income from charitable activities:**||||||||| |Events and resource income|||**13**|**350**|**13**|2,956|780|3,736| |Services for churches||||**26,627**|**29**|8,411|29,032|37,443| |**Total incoming resources**||**146**||**41,244**|**187**|123,240|35,531|158,771| |**EXPENDITURE ON**||||||||| |Raising funds|4||**(3**|**(295)**|**(3**|(2,625)|-|(2,625)| |Charitable activities|4|**(104**||**(38,533)**|**(143**|(93,058)|(35,703)|(128,761| |Other costs|4||**(4**|**(565)**|**(4**|(4,908)|(42)|(4,950| |**Total expenditure**||**(112**||**(39,393)**|**(151**|(100,591)|(35,745)|(136,336| |**NET MOVEMENT IN FUNDS**|||**34**|**1,851**|**36**|22,649|(214)|22,435| |Total funds brought forward|||73|39,902|112|50,426|40,116|90,542| |**TOTAL FUNDS CARRIED FORWARD**10||**107**||**41,753**|**149**|73,075|39,902|112,977| The statement of financial activities includes all gains and losses in the year. All activities are derived from continuing operations. _9_ **CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST** ## **BALANCE SHEET 31 December 2022** |**Note**
**Unrestric-**
**ted funds**
**2022**
**£**
**Restricted**
**funds**
**2022**
**£**
**CURRENT ASSETS**
Debtors
8
**9,612**
**404**
Cash at bank and in hand
**117**
**41,349**
**126**
**41,753**
**CREDITORS: amounts**
**falling due within one year**
9
**(19**
**-**
**NET CURRENT ASSETS**
**107**
**41,753**
**NET ASSETS**
11
**107**
**41,753**
**FUNDS OF THE CHARITY**
**Unrestricted funds:**
General funds
10
**107**
**-**
**Restricted funds**
10
**-**
**41,753**
**TOTAL FUNDS**
**107**
**41,753**|**Total**
**funds**
**2022**
**£**
Unrestric-
ted funds
2021
£
Restricted
funds
2021
£
Total
funds
2021
£
**10**
7,431
307
7,738
**158**
87,052
39,595
126,647
**168**
94,483
39,902
134,385
**(19**
(21,408)
-
(21,408)
**149,296**
73,075
39,902
112,977
**149,296**
73,075
39,902
112,977
**107,543**
73,075
-
73,075
**41,753**
-
39,902
39,902
**149,296**
73,075
39,902
112,977| |---|---| 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 _10_ **CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST** ## **BALANCE SHEET 31 December 2022** A Swann Trustee Date: March 2023 _11_ **CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST** ## **STATEMENT OF CASHFLOWS Year ended 31 December 2022** |**Notes**
**CASHFLOWS FROM OPERATING ACTIVITIES**
Net cash provided 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**
**2022**
**£**
Total
funds
2021
£
**31,993**
26,604
**26**
-
**32,019**
26,604
**126,647**
100,043
**158,666**
126,647| |---|---| _12_ **CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST** ## **NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2022** ## **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 2021: 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. _13_ **CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST** ## **NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2022** ## **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. ## **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. _14_ **CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST** ## **NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2022** ## **3 ANALYSIS OF VOLUNTARY INCOME** ||**Unrestricted**
**Restricted**|**Unrestricted**
**Restricted**|**Total**||Unrestricted
Restricted|Unrestricted
Restricted||Total| |---|---|---|---|---|---|---|---|---| ||**funds**|**funds**
|**funds**||funds|funds||funds| ||**2022**|**2022**|**2022**||2021|2021||2021| ||**£**|**£**|**£**||£|£||£| |**Voluntary income**||||||||| |Gifts and donations:||||||||| |- Churches|**10,454**|**-**|||13,603|-||13,603| |- Individuals|**73,447**|**2,275**|**75**||76,018||4,364|80,382| |- Others|**1,917**|**108**||**2**|2,426|363||2,789| ||**85,818**|**2,383**|**88**||92,047||4,727|96,774| ## **4 ANALYSIS OF EXPENDITURE** _15_ **CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST** ## **NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2022** ||**Unrestricted**
**Restricted**|**Unrestricted**
**Restricted**|**Total**|**Total**|
Unrestricted
Restricted|
Unrestricted
Restricted|
Unrestricted
Restricted||Total|| |---|---|---|---|---|---|---|---|---|---|---| ||**funds**|**funds**|**funds**|||funds|funds|funds||| ||**2022**|**2022**||**2022**||2021|2021||2021|| ||**£**|**£**||**£**||£|£||£|| |**Raising funds**||||||||||| |Website|**272**|**-**||**272**||281|-||281|| |Fundraising|**2,410**|**-**|||||-|||2| |Printing and postage|**839**|**295**||||239|-||239|| ||**3,521**|**295**|||||-|||2| |**Charitable activities**||||||||||| |Event costs|**5,534**|**503**|||||6,520|||7| |Services to churches|**473**|**25**||**498**||380|733|||1| |Employee costs (note 5)|**77,162**|**35,859**||**113**||73|28,135||101|| |Donations (note 7)|**13,500**|**-**|||**13**|13|-||13|| |Travelling and subsistence|**6,119**|**90**|||||42|||2| |Training costs and expenses|**1,001**|**65**||||716|-|||| |Resources|**861**|**1,991**|||||-|||| |Equipment purchased|**-**|**-**||||21|273|||| ||**104,650**|**38,533**||**143**||93|35,703||128|| |**Other costs**||||||||||| |Premises|**1,458**|**-**||||(335|-|||| |Insurance|**530**|**150**||||570|-|||| |Telephone and internet|**1,485**|**-**|||||17|||| |Sundry and admin costs|**607**|**415**|||||25|||| ||**4,080**|**565**|||||42|||| ||**112,251**|**39,393**||**151**||100|35,745||136|| _16_ **CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST** ## **NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2022** ## **7 INFORMATION REGARDING TRUSTEES AND EMPLOYEES** |**Average number of persons employed:**|**2022**|2021| |---|---|---| ||**No.**|No.| |Charitable activities|**8**|**7**| No emoluments or expenses were paid to Trustees during the year (2021 - £nil). The average number of Trustees during the year was 7 (2021: 9). |**Staf costs comprised:**
Salary
National insurance
Pension costs|**Unrestri-**
**cted funds**
**2022**
**£**
**Restricted**
**funds**
**2022**
**£**
**72,413**
**33,651**
**1,129**
**525**
**3,620**
**1,683**
**77,162**
**35,859**|**Total**
**funds**
**2022**
**£**
Unrestri-
cted funds
2021
£
Restricted
funds
2021
£
Total
funds
2021
£
**106**
69,060
26,466
1,068
409
3,289
1,260
**113**
73,417
28,135
101| |---|---|---| ## **7 AUDIT AND EXAMINER’S FEES** Fees of £nil were paid to the independent examiner during the year (2021 - £nil) ## **7 DONATIONS ISSUED TO INSTITUTIONS** _17_ **CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST** ## **NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2022** |British Youth for Christ
Other|**Unrestri-**
**cted funds**
**2022**
**£**
**Restricted**
**funds**
**2022**
**£**
**13,500**
**-**
**-**
**-**
**13,500**
**-**|**Total**
**funds**
**2022**
**£**
Unrestri-
cted funds
2021
£
Restricted
funds
2021
£
**13**
13,500
**-**
34
**-**
**13**
13,534
**-**|Total
funds
2021
£
13,500
34
13,534| |---|---|---|---| 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. _18_ **CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST** ## **NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2022** ## **7 DEBTORS** |Accounts receivable
Gift aid receivable
Prepayments & other debtors|**Unrestri-**
**cted funds**
**2022**
**£**
**Restricted**
**funds**
**2022**
**£**
**412**
**-**
**6,870**
**404**
**2,330**
**-**
**9,612**
**404**|**Total**
**funds**
**2022**
**£**
Unrestri-
cted funds
2021
£
Restricted
funds
2021
£
**412**
1,988
-
3,561
307
1,882
-
**10,016**
7,431
307|Total
funds
2021
£
1
3
1
7,738| |---|---|---|---| ## **7 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Accounts payable
Sundry creditors
Accruals
Event deposits
Tax and social security|**Unrestri-**
**cted funds**
**2022**
**£**
**Restricted**
**funds**
**2022**
**£**
**1,524**
**-**
**15,195**
**-**
**1,588**
**-**
**-**
**-**
**1,079**
**-**
**19,386**
**-**|**Total**
**funds**
**2022**
**£**
Unrestri-
cted funds
2021
£
Restricted
funds
2021
£
656
**-**
**15**
13,620
**-**
4,853
**-**
1,266
**-**
1,013
**-**
**19,386**
21,408
**-**|Total
funds
2021
£
656
13
4
1
1
21,408| |---|---|---|---| _19_ **CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST** ## **NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2022** ## **7 MOVEMENTS IN FUNDS** |At 1
January
2021
£
Incoming
resources
£
**Restricted funds**
Break the Silence
Hope Revolution
Project 5
379
720
K Willingham fund
766
T Akoto fund
11
Higher
24
St Neots
ShinJiTae
Catalyst churches
652
15
40
35
**Unrestricted funds**
General funds
50
123
Total funds
90
158|Outgoing
resources
£
At 1
January
2022
£
**Incoming**
**resources**
**£**
**Outgoing**
**resources**
**£**
-
**727**
**-**
-
**-**
**-**
-
**60**
**-**
(766
**275**
**(275**
(11
**2**
**(2**
(40
25
**128**
**-**
(1
**21**
**(15**
(6
**458**
**(4**
(15
**15**
**(16**
(35
39
**41**
**(39**
(100
73
**146**
**(112**
(136
112
**187**
**(151**|**Transfers**
**between**
**funds**
**£**
**At 31**
**December**
**2022**
**£**
**-**
**5,044**
**-**
**2,414**
**-**
**1,159**
**-**
**-**
**-**
**-**
**(7,000)**
**18,414**
**7,000**
**14,722**
**-**
**-**
**-**
**-**
**-**
**41,753**
**-**
**107,543**
**-**
**149,296**| |---|---|---| 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 the current or previous year. 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 to support young people in the Barnwell community of Cambridge and similar community based projects. No payments were made in the current or previous year. 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 was previously used to support the Higher programme, a series of regional schools events which took place in October 2020. During the current year part of the remaining funds have been transferred to the St Neots fund to support schools initiatives in that region. _20_ **CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST** ## **NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2022** The St Neots fund is used to support the charity’s ministry activities in St Neots. During the year donations to this fund were contributed to Mrs Angela Hoile’s salary costs who organised activities for churches and schools in St Neots. 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. 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 Felicity Parker and Mrs Angela Hoile, as well as administrative costs of the associated churches youth ministries. ## **7 ANALYSIS OF NET ASSETS BETWEEN FUNDS** |**Unrestricted**
**funds**
**2022**
**£**
**Restricted**
**funds**
**2022**
**£**
Cash
**117,317**
**41,349**
Other current assets
**9,612**
**404**
Current liabilities
**(19,386)**
**-**
Net assets
**107,543**
**41,753**|**Total**
**2022**
**£**
Unrestricted
funds
2021
£
Restricted
funds
2021
£
Total
2021
£
**168**
87,052
39,595
126
**10**
7,431
307
7
**(19**
(21,408)
-
(21
**149**
73,075
39,902
112| |---|---| ## **7 RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASHFLOW FROM OPERATING ACTIVITIES** **Total** Total **2022** 2021 **£** £ _21_ **CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST** ## **NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2022** |Net increase in funds for the year
_Adjustments for:_
Interest from investments
Increase in debtors
(Increase)/decrease in creditors
Net cash provided by operating activities|**36,319**
22,435
**(26)**
-
**(2,278)**
(2,885)
**(2,022)**
7,054
**31,993**
26,604| |---|---| ## **7 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. ## **7 ULTIMATE CONTROLLING PARTY** In the opinion of the Trustees, the charity has no ultimate controlling party. _22_