ChaTIty ReB15tr*ion No. 1097834 CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST Report and Financial Statements 31 December 2024
CAMBRIDGE AND DISTRicr YourH FOR CHRIST REPORT AND FINANCIAL STATEMENTS 2024 CONTENTS Page Reference and administration detail$ Trustee8' report Independent exftminer's report StatÈment of financial activities Balance Sheet Cashllow statement io Note8 to the flnancial statements li
CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST REPORT AND FINANCIAL STATEMENTS 2024 REFERENCE AND ADMINISTRATION DETAILS CHARITY NAME Cambridge and District Youth for Christ CHARITY REGISTRATION NUMBER 1097834 TRUSTEES A Mttles (Chair) A Sw(znn MRowley C Thom(&so DHun A Mccormick J WTeford SECRETARY MEdney REGLSTERED OFFICE 40 St Andrgws SLreet Cambr¢dge CBg SAR The Co-operative Bankple l BJlloon Street Manchest£r M60 4EP CAFBank Ltd 35 King H611 Auenue Kings Hill Wt Malling Kent JIE19 4JQ INDEPENDENT EXAMINER TRussell (ACA) 17 Haddows Close LongslanÈon CB24 3DJ
CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST TRUSTEES, REPORT The Trustees present their annual report and the financial statements for thè year ended 31 December 2024. STRUCTURE AND GOVERNANCE The charity is administered and Rnanaged by the executive eommitte8 members in accordance the constitution adopted on 11 June 2001 as amended 19 March 2003. The charity 18 a180 an affiliate member of British Youth for Christ and no amendment can be made to the coThstitution witlLOUt Prior Consent in writing from the Couneil of Managcment of British Youtb for Christ. TRUSTEES The Trustees of the charity who served throughout the year and to the date Df this report (unle8$ otherwise stated) were as follows: A Males Ichairl A Swann (Treasurer) M Edney {Secretary, resigned 22nd January 2024) M Rowley C Thomason D Hunt A Mccormick J Wreford (appointed 27th April 2024) (appointed 27th April 20241 (appointed 27th Aprll 2024) Mrs M Edney ha8 continued to undeTtake the role of secretary following her formal Yesignation as a trustee on 22nd January 2024. The number of trustees fell to four during 2024. This was not considered sufficient to prode the breadth of expertise and oversight we would like to support the charity's activities, so the organisation Sought three additional trustees who werè appointed in 2024. OBJECTS AND ACTIVITIES The objeet of the charity xg stxted in its eonstitution is to advance the ChTlStian faith and to PToclgim the Good News to all young people throughout Cambridge And its environs by.. (al demonstratiug, prott](iting and encouraging Chrigtian values; and (bl promotiR]g and encouraging positive ChTi8tian living. APPOINTMENT OF TRUSTEES Trustees are elected from the Members of the eharity at the AGM or appointed by the Trustees in Aeeordanee with the Con8titution. Trustees are 80ught from among those who have kt]owledge and experienL* in charity administration an¢Vor in che specific areas of the work of the eharity andlor in the concerns of stakeholders. New Trustees are fully briefed in the work of the charity and are given full aecess to financial information and minutes of previou$ meetingg. ACHIEVEMENTS AND PERFORhfANCE There were several per60nnel change8 during 2024: Our Opèrations Manager moved on in late 2023 and was repl&ced by Margaret Edney from February 2024. Oll becon]ing an employee, Margaret stepped down from her role as Trustee and Secretary) but she ha6 grAcitsu81y ¢ontinued to clerk the meetings of the ExÈeutive CAJmmittee ATh addktional part-time youth worker, Lauren Wyatt. wa$ re¢ruited to support the Openhouse Wellbeing work in St Neots. She spends her time mèntoring during the school day and has an iuterest in young people with SEND.
CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST TRUSTEES. REPORT IA)ngstanding senioT youth worker Jax Keal left Cambridge and District YFC to join another CentTe in March 2024, leaving a vacancy open for seven months . Rebekah Massiah, Wellbeing Hub Associate. went on macernity leave in the summer. She and rollèAgue Seott Rushforth, Wellbeing Hub Managcr, were formally ConlSl0ed in April 2024 at a celebration that ineoyporated our annual AGM. April also saw the appointment of three new Trustees, Alan Mccormick, Julian Wreford And David Hunt. We are gratcful for thcir W18e input to strategic decisions. 8¢ott Rushforth resigned his role in October for family reasons and h&8 yet to be replaced. Two youth workers joined the team in September 2024. Hannah Elphick is the Catalyst Youth Worker for Youth Inc ond Senior Youth Worker and Connor Kennedy has taken on the Maternity Cover as Wellbeing Hub Assoeiate Maternity. Mark Barnett joined ug in November as a Year Out volunteer. He experienced some difficulties adapting to his role and his placement came to an end in December. Our annual residential weekend Fort Rotky WAS 8ueeessfully delivered by the Centre team and volunteer8 in February 2024 with several young people making Eirst time commitments to follow Jesus. A number of staff also supported the annual Spring Harvest conference at Skegness, where hundred$ of young people attend dedicated programmes. Mark WatsorA continues to oyersee the youth PTovision at both sites in his role on the National Planning group. The Yo 40" afteT school (bop-in eontinued to open duying term time in 2024 on TuesdÉ¥ys, Wednesday8 and Thursdays from 3:30 to 5:30pm. Young people from two secondary schoo18, Parkside and St Redes, represent the majority of guests. The number of attendees varies but ha8 grown to a range between 6 and 20 with a mean of 12. For periodg of 8ix weeks at a time the Thursday drop-in finished half an hour early to allow guests to participate in workshops, a more intentional way of building Community around an aetivity such as baking or art. We have also launched a faith exploration programme that run& for 30 minutes after a Drop In for a six week period. This creatès space for young people to di8CUSS spiritu&lity and learn moye about the christi faith, In addition. we ran a number of drop-in sessions during the school summer holiday8. Our Open Houge Mentoring programmc has continued at Netherhall School and started in the autuu term at Parkside Community College. We began eonvergations with key churchcs local to the school about partnering in the work, and to create hubs of activity for young people which able young people to journey forwxrd in faith. In each school local church volunteers serve on the mentoring team. Our Catalyst paTtnerships continue with Hope Chesterton, Youth ITh¢ and with church in St Neots. Hannah Elphick wa8 appointed as the Catalystyouth Worker with Youth lAe Aftey a 12 month vaeAncy in thc role. She has been well reeeived by partner churches and 1$ already enabling new opportunities with young people. The St Neots youth projeet was reviewed in SéptettLber 2024. Leaderg from the participating chuTche8, the Centre Director and Chair of Trustees from Cambridge met to discuss vision, finances and the ture. This led to a generous increase in funding to ensure that our paid staff and ministry ¢an continue into the future. The project continues to deliver two weekly youth cafes which gather up to 50 young people each, alongside mentoring or small group work in secondary sehools. 3 churches collaborated on taking yrjung people to the annual New Day festival in Norwich, including around 12 young people wbo came through the youth cafes, and many made responses during the week. A weekly disLpIe¥h1p group was formed for those wanting to move forward in their faith. FINANCIAL REVIEW Overall Rncome for the current year reduced to £190,407 12023 £220,244). Thi5 was partly due to lower grant ineome received: £32,16812023 - £44,022), as fèwer applieations were awarded. Donations from individuals, which are the bAsiÈ of our finaneial stability decreased by 8% to £97,167 (2023 -
CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST TRUSTEES, REPORT £105,659), prineipally due to some significant one-off donations and eampaigns during 2028 to support the new No 40 project. The Highèr programme wa8 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. £6,000 of these funds were transferred to the St Neots fund in the cutrent year {2023 . £6.000) to support sehools mission work in that Yegion. Remaining funds of £5,588 were available at 31 December 2024 (2023 - £11,558) and will be uged for 8imAlar initiatives in future years. The charity has maintained a healthy cash p081tion of £156,908 (2023 - £178,171>, partly due to the one-off donations received from individuals during thè previous year. These don&tions eontinue to support the eharity's longer-term mission. The expènses of the chLirity prineipally comprise payroll cost8 which increased to £146,565 (2023 £140,006) due to Truitent to fill vacancies left in the preou8 year and to eover staff on parental leave. Overall expenses increased to £200,136 (2023 - £197,493) mainly due to the statf recruitment and additional event costs. As a result the Charity incurred a deficit for the year of £9,729 (2023 - surplus of £22,751). This was in line with planned budgets b) utilise funds donated in previou8 yearg. FUTURE PLANS In 2025 we will launeh a new Vision Statement to shape the direction of the ministry into the future. We will conduct an audit of our external comtllunications to streamline our effectiveness. This vision will reflect the centrality to the work of our Open Hollse wellbeing project. We vall continue to run drop-in sessions, workshop8 and faith exploration opportunities at No 40 with the aim of 9eeing young people's lives changed by Jesu8. We will look to agree partnership working with local churche8 in each Open House Hub, and through local connections look to recruit and train new volunteers to strengthen the work. We will establish a weekly drop-in in Quccn Edith and support faith eKploration in Arbury through our Catalyst partnership. Continuing our current Catalyst PartnETship5. we will agree a plan with partner churches in St Neotg for the ongoing governance of the projeet. Fort Rocky will tske pl2eè, at a new venue a8 we Ik to keep the event affordable for as many young people as possible aThd establish a Residentials Bursary Fund for low-income familie#, We will be relaunching Cambridge Youthwork Collective, collaborating with other organisation$ to olter encoura£ement #na support for those in Christian youth ministry. RESERVES POLICY The Trllgtee8 have agreed that it would be prudent, rf po85ible, to n]aintain the level of reserves to eover two months. salary payments. This sets the reserveg target at £26.615 (2023 £23,334). Unrestricted cash balances as at 31 December 2024 were £90,059 (2023 £97,648), which is well in exce88 of this ieserves limit following some subst&ntial donations in the Current and previous year intended to support the long.term mission of the charity. Overall the re5erYes position has reduced compared to 2028, the net assets of the charity at thè year-end were £162,318 (2023 £172,047), of which £68,561 (2023 - £82,425) were alloeated to restricted funds. PUBLIC BENEFIT In developing the activities of the Charity the Trustees have bad due regard to the guidance on public benefit i8sued by the Charity Commission. During the year the Trustees reeWed the public benefit in the light of Charity Commission guidance and agreed that the charity'8 activities benefit the public with no discrimination as regards gender. age, race, faith, disability or Sexuality.
CAMBRIDGE AND DISTRicf YOUTH FOR CHRIST TRUSTEES. REPORT REVIEW OF RISKS The Trustees have revièwed potential major risks to wbich the charity could be exposed and have established 8yStem8 and controls to mitigate those risks. Thè following risks are considered signifieant to the charity, with the mitigAtion aetions undertaken- L05s of key staff. RègLllar meetings are held between senior staff to identify concerns, which are fed back to the Trustees via the Direetor. Formal annual appraisals include setting motivational targets. Reward packages are reviewed annu&lly to ensure competitive for the type of role. Insufficient funds to meet budt. St&ff and trustees are actively monitoring income and reviewing operational activities to ensure finances are well managed. Annual budgets are approved by the Board of Trustee8. All projeets 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 finan] statu8 and progress against budget, highlighting potential shorrfalls. Injury to children or staff. Risk assessments are performed for all planned activities. BTiefing8 are provided to staff involved to empha818e the importance of safety and ensure 8afety procedures are properly understood and implemented. Fir8t.PAid training is given to all Accusations of abuse. The chaThty ha8 a documented saleguarding policy, oyerseen by safeguarding okficer which is reviewed and approved by the Trustee8 annually and prodea to till staff. Regular Staff training and updates are PTowded on s#fèguarding matters to maintain a culture of care. The Trustees consider that these risks have been adequately addressed by the mitigation actions. SAFEGUARDING A Small number of eauseg for eoncern were recorded during 2024. Fortunately none required escalation to statutory services. The Trusteeg reviewed and disseminated the Youth for Christ safeguarding policy, ensured that training was up to date for all employed staff and volunteers, and adopted a policy for on-line 8afety, wbieh includes advice to staff on their owu use of sociuR media.
CAMBRIDGE AND DISTRicf YOUTH FOR CHRIST TRUSTEES, REPORT STATEMENT OF TRUSTEES, RESPONSIBILITIES Law applicable to charities in England & Wales require the Trustee8 to prepare financial 8tatement8 for each financial period reflecting the charity's ftsLqneial activities during the perlod and of its position at the end of the perlod. In preparing those financial 8tstements the Tru8tee8 are required to: <1) Select 8Uitable aecounting policies and then apply them eonsistently {2) Make judgements and cstimatcs that are reasonable and prudent (3) State whether applicablè aecounting standards and statenents of recommended prarti have been followed Subjert to any departures di8cIo8ed and explained in the finaneial 8tatements, and (4) Prepare the financial statemeR]t8 on a going concern ba818 unless it IÈ inappropTiAte to préBume that the charity will continue in bu8iness. The Tru8tee8 are reBpon8ible for keeping accounting records which di8c108e with reasonable accuracy at any tiuLe the financial position of the eharity and enable them tn ensure that the financial statemènts cornply with the Charities Act 2011. They are algo responsible for 8afeguarding the a88ets of the ¢harity and hence for taking reasonable 8tep8 for the prevention and detection of fraud or other iTregularitie8. DECtARATION The Trustees declare that they have approved the Trustees report above Signed on behalf of the charity's Trustees.. A Swann TThtee Dat*: 16k 2ozg
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 DecembeT 2024 comprising the statement of fLnancial activities {ineluding the incolne and expenditure account). the balance sheet &Thd thÈ related notes I to 14. Respective responsibilities of trnstees and examiner The Lharity's Trustees are responsible for the preparation of the accounts. The charitS Trustees Consider that an audit 1$ not required lor this year under settion 144(2) of the Charities Aet 201 L (the 2011 Act) and that an independent examination is needed. It 1$ my responsibility to: examine the account8 under section 145 of the 2011 Act, to fvlluw the procedures laid down In the general Directions glven by the Charity Commission (under section 145{5)(b} of tbe 2011 Act. and to state whether particular Ryatters have come to my attention. Basis of independent examiner's statement My examination was carried out in &ce.ord2nee with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the aecountg, and 8eeking explanations from the Trustees eoneeyning any such matters. The procedures ulldertaken do not provide all the eridence that would be required in an audit, and conBequently no opinion is given a8 to whetheT the aecounts present a 'true and fair, vièw and the report 16 limited to those matters set out in the statement below. Independent examiner's statement In conncction with my eAamination, no matter has eome to my attention whieh gives me reasonable eause to believe that in, any material respect. the requirements.. to keep accounting records in accordanLe with section 130 of the 2011 Act,. and to prepare aecounts which accord witb the accounting records and comply vrith the accounting requirements of the 2011 Act have not been met- or 2. to which. in my opinion, attentiott should be drawn in order to enable a proper understanding of the accounts to be reached. T Russell (ACAJ Cambridge, United Kingdo Date- o & 20 I
CAMBRIDGE AND DISTRI YOUTH FOR CHRIST STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) Year ended 31 Decernber 2024 UnrestrieTh Restricted ted funds funds 2024 8024 Total Unrestric. Restricted funds ted funds funds 2024 2023 2023 Total funds 2023 Note INCOME Income from raising funds: Voluntary income Grant inLDme Gift aid ineome Investment income 105,227 10,114 8,464 89 14.528 IJ 9,755 118,824 22.054 32,168 6,000 3,084 11,548 10,2 89 116 14,075 38,022 3,811 127,399 44,022 14,101 116 lThcotne from charitable activities: Events and resource income Services for ehurches 6,608 I,ioo 6,608 20,239 9,295 2,111 9,295 25,311 19,139 23,200 Total incoming resources 131,602 58,805 190,407 141,136 79,108 220,244 EXPENDIYURE ON Raising fuThds Charitable activities Other costs (3,438) (59) (3,492) 12,783) (200) (2,983) (110,308) (71,642) (181,950) (124,926) (56,9661 (181.892) (13.726) (968) (14,694) (11,410) (1,208) (12,618) Total expenditure 1127,467) (72,669) (200,136) (139,119) {58,3741 (197,493) NET MOVEMENT IN FUNDS 4,135 (13,846) (9,729) 2,017 20.734 22,751 Total fund8 brought forward 89,622 82,425 172,047 107,548 41,753 149,296 Transfer9 between funds io 119,938) 19,938 TOTAL FufqDS CARRIED FORWARD 93,757 68,561 162,818 89,622 82,425 172,047 The Statement of financial activities includes all gain$ and 1088es in the year. All activities are derived from continuing operations.
CAMBRIDGE AND DIStRICT YOUTH FOR CHRIST BALANCE SHEET 31 December 2024 Note Unrestric- Restrieted ted funds nds 2024 2024 Total UDrestric- Re8tiicted funds ted fund8 .fund8 2024 2023 2023 Totsl fund8 2023 FLXED ASSETS 2,123 2,128 CURRENT ASSETS Debtor8 Cash at bank ttrtd in Ila 14,220 90,059 1,712 66,849 16,932 156,908 12,126 97,648 1,902 80,523 14,028 178,171 104.279 68,561 172.840 109,774 82,425 192,199 CREDITORS: amounts r&lling due within one year io (12,640) (12.645) (20,152) (20.152) NET CURRENT ASSETS 91,684 68,561 160,19b 89,622 82,425 172,047 NET ASSETS 12 93,757 68,561 162,318 89.622 82.425 172,047 FUNDS OF THE CHARITY Unrestrieted fund5: General funds li 93.757 98,757 89,622 89,622 Rèstrictèd ndS li 68,561 68,561 82,425 82,425 TOTAL FUNDS 98,757 68,561 162,818 89,622 82,425 172,047 The aelxbunts of Cambridge and Di8trÉct Youth for Christ (tegistered number 1097834) were approved by tbe Truf4tees and authorised for i8sue on the date shown below. Signed on behalf of the Trugt£e8 A Swann Tru8tee Dats.. lsk 202s
CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST STATEMENT OF CASHFLOWS Year ended 31 December 2024 Note8 Total funds 2024 Total funds 2023 CASHFLOWS FROM OPERATING ACTIVITIES Nat eash (used in) provided by operating activities 12 (18.890) 19,389 CASHFLOWS FROM Il+TVESTING ACTIVITIES Interest income Purchase of fixed asset8 89 (3,462) 116 Movement in cash during the year 121368) 19,505 CASH AT THE START OF THE YEAR 178.171 158,666 CASH AT THE END OF THE YEAR 156,908 178,171 io
CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2024 ACCOUNTING POLICIES The principal accounting policies are summarised below. They have all been applied consistently throughout the year and the preceding year. Basis of prepuTlltion These accounts have been prepared in accordance with the special proYi8itsll8 applieable to companies subject to the small companies, regime. The financial statements are prepared under the historical cost convention, in accoTdance with.. The Statement of Reeognised Practice ISORP 2023: FRS 102) Accounting and Reporting by Charities,. UK accountiIlg 8tandards.. Financial Reporting Standard 102 issued by the Financial Reporting Couneil., and The Charities Act 2011. Going concern The charity has a strong history of obtaining funding froEll donations and is currently enged further lund raising 2ctivities. The Trustees believe that the charity will bc ablc to maintain positive eash flows for the foreseeable future. As a result the going concern basis of aceowiting has been adopted. Recogllition of incoming rÈ&ources Incoming resources are included in the Statement of Financial Activities (SOFA) when". the chgrity beeotlles entitled to the resources. the Trustees Consider it 18 probable they will Teceive the TesDurces; and the monetttry value can be llLeasured with Sufflent reliability. Incoming resources with related expenditure Where ineoming resources have related expenditure (as with fundraising L)r eontract income) the incoming resouree8 related expenditure are reported on a gros8 basis in the SOFA. Income from events is recogni$ed when the event takes place. Income from service8 to ehurches is recognised once the seICe ig delivered. Grants and donations Grants and donations are only included in the SOFA when the charity ha8 unconditional entitlement to the resources. Tax reclaims oll donations and gifts Incoming resources from tax reclaims are included in the &>FA at the same time a8 the gift to which they relate. Investment income Investment income is included in the account8 when receivable. Liability Tecognitio Liabilities are recognised as soon as there is a legal or constTUCtive obligation committing the eharity to pay out Te8ources.
CAMBRIDGE AND DISTRicf YOUTH FOR CHR15T NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2024 ACCOUNTING POLICIES (continued) Donations issued WheTe the charity gives a donation with conditions for its payment being & 8peeific level of SeiCe or output to be prodea, SULh grant2> ure unly recognised in the knFA once the recipient of the grant ha8 provided the specified service or output. Grants payable without performanee eottditions are only recogni8ed in the $4ccounts when a commitment hA8 been made and there are no Conditions to be met. Fixed assets Tangible fed assets are stated at cost less Aecutnulated depreeiation. Individual fed assets costing £500 or more are capitali8ed. Depreciation is calculated to write off the cost of taR]giblè fixed assets over their estimated useful lives using the straight-line method as follows.. Computer equipment and laptops: 3 years (39.33% per annum) Assets are reviewed for impairment if circumstances indie#te the carrying value may not be Tecoverable. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY In application of the charitrfs aecounting policies which are described in note I, the Trustee$ are required to make judgements, estimates and assumption8 about the carrying amount8 of assets and ]iabilities that are not readily apparent from other sourees. The estimates and a8sociated &ssllmptions are based on historical experience and Other factors that are considered to be Yelevant. Actual results may differ from estimates. The e8timates and underlying assumptions are reeWed on an ongoing basis. Revi8ion8 to accounting estimates are re¢ognised in the period in whieh the estimate is revised if the revision only affects that period, or in the period of the revi9ion and future periods if the revision affects both current and future periods. Income recognition The charity reeognises ineome 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 quantrfied with sufficient reliability. Judgement is required to determine thc point at whieh these coR]ditions have been met. The charity a8se8se8 each donation on an ongoing basis tsb ev8luAte progre88 against grant cotsdition8. Accrued expÈrtdlture The eIritY recognises certain c08ts illcuired during the financial period, including staff expcnses and event Costs. whieh have yet to be invoiced. The amourLt8 recorded reqwre judgement based on the best estimate of costs incurred, taking into consideration similar expenditure in previous periods. l2
CAMBRIDGE AND DISTRicf YOUTH FOR CHRIST NOTE5 TO THE FINANCIAL STATEMENTS Year ended 31 December 2024 ANALYSIS OF VOLUNTARY INCOME Unrestricted Restricted funds nds 2024 2024 Total UnTestricted Re8tricted funds fund8 fund8 2024 2023 2023 Total funds 2023 VoluntAry income Gifts and donations.. Churches . Individuals Others 20,016 83,019 2,192 380 14,148 20,396 97,167 2,192 17,540 91,734 4,050 150 13,925 17,690 105.659 4,050 105,227 14,528 119,766 I l3,324 14,075 127,399 ANALYSIS OF EXPENDJTURE Unrestricted Restricted Total Unrestricted Restricted fund$ funds funds funds fund8 2024 3024 2024 2023 2023 Total funds 2023 RaAsing funds Webslte Fundrai8ing Printing and postage 875 1,661 897 875 1,661 956 194 2,016 194 2,016 773 59 200 3,433 59 3,492 2,783 200 2,983 Charitable activities Event cost serces to churches Employee costs (note 5) Donations (note 71 Travelling and subsistence Training eosts and expenges Resources Depreci&tion 9,381 1,779 11,160 1,107 1.133 67,372 146,565 13,500 1,821 4,281 3,141 339 12,155 430 90,976 13,500 2,482 2,837 2,546 2,897 15,052 430 49,030 140,006 L3,500 2,587 8,162 7,155 79,193 13.500 1,631 4,242 1,996 339 200 89 1,145 105 325 4,609 110,308 71,642 181,950 124,926 56,966 181,892 Other costs Pretnises Ingurance Telephone and internèt Sundry and admin ¢o$ts 5,052 2,606 1,403 4,665 5,052 2,606 1,539 5,497 4,190 726 1,640 4,854 4,190 726 1,818 5,884 136 832 178 1,030 13,726 968 14,694 11,410 1,208 12,618 127,467 72,669 200,136 139,119 58,374 197,493 13
CAMBRIDGE AND DISTRicr YourH FOR CHRIST NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2024 INFORMATION REGARDING TRUSTEES AND EMPLOYELS Average nunther of persons employed: 2024 2023 Charitable activities No emoluments oy expensp.s weTÈ pxid to Trustees during the year (2023 . £nil). The average number of Trustees during the year was 5 (2023 - 71. Unrestri- RestrietÈd Total UnreBtri- Restricted cted funds funds funds cted funds funds 2024 2024 2024 2023 2023 TotLI fund5 2023 Staff costs comprised- salary National insurance Penskon costs 71,665 2,813 4,715 60,966 2,394 4,012 182,6Jl 5,207 8,727 84,634 2,280 4,212 45,559 130,093 1,201 3,431 2,270 6,482 79,198 67.372 146,565 ,976 49,030 140,006 AUDIT AND EXAMINER'S FEES Fees of £nil Were pAid to the independent examiner during the year (2023 - £nil) DONATIONS ISSUED TO INSTITUTIONS Unrestri- Restricted Total Unrestri- Restricted cted funds funds funds cted £unds funds 2024 2024 2024 2023 2023 Total funds 2023 British Youth for Chri8t 13.500 13,500 13,500 13,500 Don&tions paid th British Youth for Christ during the year and the previous year were issued to fund administration services performed by the national charity. 14
CAMBRIDGE AND DISTRicf YOUTH FOR CHR15T NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2024 FIXED ASSETS Laptops 2084 EquipmeDt 2024 Total funds 2024 Cost At l January 2024 Adthtions At 31 December 2024 997 997 1,465 1,465 2,462 2,462 DepreeiAtion At i January 2024 Charge for the year At 31 Decembcy 2024 160 160 179 179 339 339 At 3 1 December 2023 At 81 December 2024 837 1,286 2,128 DEBTORS Unrestri- Restricted Total Unrestri. Restricted eted funds fund$ eunds eted funds funds 2024 2024 2024 2023 2023 Total fund 2023 Accounts r2ceiv&ble Gift aid reeeivable Prepayments & other debtor8 3,806 4,700 5,714 3,806 6,412 5,714 344 5,127 6,655 344 7,029 6,655 1,712 1,902 14,220 1,712 15,932 12,126 1,902 14,028 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Unrcstri- Restricted Total Unrestri- Restricted eted funds nds funds ctedfunds funds 2024 2024 2024 2023 2023 Total funds 2023 Accounts payable Sundry creditors Aecrualg Tax and social security 4,136 6,700 667 1,252 4,136 fj,700 557 1,252 1.580 11,721 4.613 2,238 1,580 11,721 4,613 2,238 12,645 12,645 20,152 20.152 15
CAMBRIDGE AND DISTRICT YOUTH FOR CHRIST NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2024 11. MOVEMENTS IN FUNDS Ati Transfers At31 January Incollng Outgoing between December 2024 re8our¢es resources funds 2024 Ret4trieted funds Break the Silence Hope Revolution Projcct 5 Higher St Neots Catsly8t churches No. 40 1.115 2,414 1,159 11,588 24.844 250 (1,365 2,414 1,159 5,588 30,276 209 28,915 (6,000) 6,000 29,102 11,139 18,814 (29,670) (10.930 (30.704) 41,305 82,425 58,805 (72,669) 68,561 Unrestricted funds General funds 89,622 131,602 (127.467 93,757 Total funds 172,047 190,407 (200,136) 162,318 Atl January Transfers betweÈn funds At31 December 2023 Incoming OutgoTrng re80urces resource 2023 Restricted fundy Break the Silence Hope Revolution Ptojeet 5 Higher St Neots Catalys¢ churches No. 40 5.044 2,414 1,159 18,414 14,722 320 (4,2491 1,115 2,414 120 81.073 14,2(10 33,395 (9461 (26,9511 (14,2001 {12,028J (6,0001 6,000 11,588 24,844 19,938 41,305 41,753 79,108 (58,3741 19.938 82,425 UnrestTlCted funds General funds 107,548 141,136 {139.119) (19,938) 89,622 Total funds 149,296 220,244 (197,493) 172,047 The Break the Silence fuR]d 18 Used for work undertaken by the charity in schools in Cajnbyidge and the surTounding district. Duriung the year the fund was used to pay part of the salary costs of Mr J Overton who undertook youth activities in schools in the region. The Hope Revolution nd was used for events in Cambridge organised by the Hope Revolution group. No payment8 were made from this fund during the current OT preTrryous year. 16
CAMBRIDGE AND DISTRicf YOUTH FOR CHRisr NOTESTO THE FINANCIAL STATEMENTS Year ended 31 December 2024 The Project S fund is used to support young people in the Barnwell community of Cambridge and similar comJnunity bused projects. No payments were made in the currènt or previous year. The Higher fund was preID81Y used to support the Higher programme. & series of regional sehool8 events which took place in October 2020. Sinee no further Higher events are planned, the trustees sought to identify other actLYities with similar aims. During the year £6,000 (2023 £6,000) of tbe remaining funds have been transferred to the St Neot8 fund to support 8ehrx)Is inAtiatAves in that region. The St lieot8 fund is used to SUPPOTt the charity's ministry artivities in St Neots. During the year donations to this fund were contributed to Mrs A Hoile's and Miss L Wyatt salary costs who orgallis8d activities for chuTches and schools in St Neots. The Catalyst ehurehes fund is used to aid youth work undertaken in partnership with churches in the Cambridge area. During the yeAr income from thi9 fund was used to pay salary c08ts of Mi88 H Elphick, Mi88 C Walker and Mrs A Hoile, as well 28 admirri8tT#tive costs of the agsoeiated chureheg youth mitiistrie8. The No. 40 fund is used to support the setup and aetivities of No. 40 St Andrews Street. in Cambridge, housing a youth café and related actiNities for young people. During the year the fund8 were used to setup the infrastructure foL' the new café and contribute towards the 5alaTies L)f btaff working in the eentre. Donations and grant8 of £19,938 received in 2023 were identified during the previous year which were given to support No. 40 activities, but had been Classified in general £und8. Accordingly these were tran8ferred into the No. 40 fund. 12. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Restricted funds funds 2024 2024 Unrestricted Re8tricted funds funds 2023 2023 Total 2024 Total 2023 Fixed &888ts Cash OtheT current assets Current liabilities 2,123 90,059 14.220 Il2,645) 2,123 66,849 156,908 1,712 15,932 (12.645) 97,648 12,126 (20,152) 80,523 178,171 1,902 14,028 (20,152) Net assèts 93,757 68,561 162,318 89,622 82,425 172,047 17
CAMBRIDGE AND DisfRicf YOUTH FOR CHRisr NOTES TO THE FINANCIAL 5TATEMENT5 Year ended 31 December 2024 13. RECONCILIATTON OF NET MOVEMENT IN FUNDS TO NET CASHFLOW FROM OPERATING ACTtVETIES Total 2024 Total 2023 Net (decrease) increase in funds for the year (9,729) 22,751 Adjustments for.. Decpreeiation charges Interest from InvestentS IncreasÈ in debtors (Decrease) l increase in creditors 339 (89) (1,904) (7,507) (116) (4,012) 766 Net cash (used in) I proNryded by operating activities (1&890) 19,389 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 ye2r. 15. ULTIIIL4TE CONTROLLLNG PARTY In the opinion of the Trustees, the ch#rity ha8 no ultkmate controlling party. 18