Company registration number.. 04949384 Ch8rity registration number.. 1102688 THE TYN-Y-NANT CHRISTIAN CENTRE TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 Adding Value Consullancy Ltd Studio 21. Bluecoat Chambers School Lane Liverpwl L1 3BX The Tyn-Y-Nant Christian Centre Contents Page Trustees. Report Independent Examinerfs Report Statement of Financial Activities linduding Income and Expenditure Aco)untl Comparative Statement of Finanaal Activities {indudiThJ Income and Expendiiure Account) Balan￿ Sheet Notes io the Financial Statements 13 The following pages do not form part of ihe statutory accounts.. Detailed Statement ol Financial Activities linduding Income and Expenditure Aw)untl 14 The Tyn-Y-Nant Christian Centre Company No. 04949384 Trustees. Report For The Year Ended 31 January 2025 The trustees present their report and the finanaal statements for the year ende(131 January 2025. Obl•ctiv•s and Activlti•s Alms and Obl•etlYas The charity provides holidays for young people in a Christian environment under the name of Merseyside Christian Youth Camps IMCYCI. The advancement of the Christian faith iiy the pmwsion and use of land and premises for the worship of God. For the edification of believers in God and for the provision of faalities to further the relIg￿U$. social. rnoral and physical wellbeing of young people and others in accordan with the basis of faith. Publi¢ Benefit The trustees have had regard to the Chatity Commission's guidance on public benefft in managing the activities of the charity. The trustees confirm that they have complied the requiremenis ol Section 17 of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit. Achievements and Perforniance Main Achievements The last twelve months have seen us achieving our aims through weeks of Camps during the May and summer school holidays. Hundreds of children and young people were able to attend Wee￿ong holidays where they cA)uld enjoy all kinds of fun activities with friends and explore th meaning and message of Chrisknanity, all while being l(xJke(J after by teams ol welktrained volunteers. We have also been able to continue with our Camp Abererch activities, nJnning a week of actiwties for young and old alike frorn the local village and further afield. These are well attended and apprecialed. wtth V8ri0LJS people commenting that the week is the highlight of their summer, and that there is very little else happening in the area. We successfully intrOdU￿d a new week this year which catered lor families so that adults could join ihe children and young peO￿e in their families for a week of camp- this week was very well attendeil. and we would l(M)k to grow this week in future years. We also continue io let out our sile in North Wales to groups. often to church and Christian Union groups. This provides an affordable place for people to go away a5 groups to worship God and a150 conlinues to provide a small but Steady income for us. Throughout the year the sit is also well maintained by various hardworking contractors and volunteets. Plans for future ￿rIodS We continue to look al the best ways lo advertise and promole our aciivities, tK*th directly lo Ihe young peop￿ who may come, and to churches and youth groups who may send groups along. We also ￿ntinue to look at priorities for maintaining and improving the site. as well as ways to fundraise so that we will be able to invest In the long-tem su<￿e$S of the charity. We wll conts.nue to develop our relationship with churches and youth groups in area close to the site in North Wales. Reference and Administrative Details Trustees Malcolm Wright- Treasurer Norman Goodwin CBE Joel Fraser Julie Woods Jonathan Norwood Iresigned 13111120241 Joshua Woods Iresigned 13111120241 Judith Goodwin Steven Smith Helen Pitch (resigned 13111120241 Matthew Fleming Colin Wright (appointed 16110120241 Tom Ellis lappointed 31M8120251 Charlty Number 1102688 Page 1 The Tyn-Y-Nant Christian Centre Trustees. Report (continued) For The Year Ended 31 January 2025 Company Numb•r 04949384 Reglstered Offlce Jireh Busness Hub Teehey Gardens B8bington Wirral CH63 2JH Independent Examiner Matthew Brown Adding Value Consultancy Ltd Studio 21. Bluecoat Chambers School Lane Liverpc L1 3BX Page 2 The Tyn-Y-Nant Christian Centre Trustees. Report (continued) For The Year Ended 31 January 2025 Small Company Rul•s This report has been prepared in accordance with the speaal provisions relating to o)mpanies subject to the small companies regime within Part 15 of the Cornpanies Act 2006. The trustees, report was approved by ihe lJ)ard of trustees and signed on its behalf by.. Malcolrn Wright Trustee 27th November 2025 Page 3 The Tyn-Y-Nant Christian Centre Independent Examinerfs Report to the Trustees of The Tyn-Y-Nant Christian Centre For The Year Ended 31 January 2025 I rèw>rt to thè chanty trustèès on my 6xaminats"¢)n ofthè accounts of thè Company for thè year èndèd 31 January 2025. Responsibilities and Basis of Report As the ch8rty trustees of the Company land also its directors for the purposes of cKJmpany lawl. you are resFK)nsible for the preparation of the accounts in aceordanee with the requirements of the Companies Act 2006 {￿e 2(M)6 Acri. Having satisfied myself that the accounts of the Company are nol required lo be audited under Part 16 01 the 2006 Act and are eligible for independent examination. I rewrt in respect of my examin8tion of your charity's accounts as carried out under section 145 of the Charities Act 2011 1.the 2011 Act'l. In trarrying out my examinab.on I have Idlowed Ihe Directions given by the Charity Commission under section 145151 Ibl of the 2011 Act. Independent ExamSnerfs Statement I have completed my exarnination. I confirrn that no malters have ry)me to my attention in wnneclion Ihe ex8rnin8tion giving me cause to believe.. 1. accounting records were not kept in respect of the Company as wuired by Sect￿ 386 of the 2006 Act.. or 2 the accounts do not accord with those records- or the accounts do not cornply with the accounting requiremenls of section 396 of ihe 2CK6 Act other than any ￿qUIrement that the acwunts give a'true and fair which is not a matter considered as part of an independent examination- or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charitses preparing their actovnts in accordance with the Financial Reporting standard applicable in the UK and Republic of Ireland {FRS 1021. I have no concerns and have come across no other matters in connection with the examinal*)n to which attention should be drawn in ihis report in order to enable 8 proper understsnding of the accounts to be reathed. Matthew Brown 27th Novernber 2025 Studio 21, Bluecoat Chambers School Lane Liverpool L13BX Page 4 The Tyn-Y-Nant Christian Centre Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 January 2025 2025 2024 un￿$t￿cted Restrlcted Total funds Total funds lund$ funds Notss INCOME AND ENDOWMENTS FROM: Donations and legacies Charitable activities.. 61,342 61,342 55,383 CharitaNe Activities 80.146 38.252 694 80.146 38.252 694 72.226 48.240 227 Oiher trading aclivities Investments 180,434 180,434 17fj,076 EXPENDITURE ON.. Charitable activities-. Charitable Activities {134,9861 135,1571 1170,1431 1200,8381 NET INCOMEIIEXPENDITUREI 45,448 135.1571 10,291 124,7621 NET MOVEMENT IN FUNDS 45,448 135,1571 10,291 124,7621 RECONCILIATION OF FUNDS.. Total funds brought lomard 519,174 107,879 627,053 651,815 TOTAL FUNOS CARRIED FORWARD 18 564.622 72.722 637,344 627.053 The notes on pages 8 to 13 fomi part of these financial statements. Page 5 The Tyn-Y-Nant Christian Centre Comparative Statement of Financial Activities {including Income and Expenditure Account) For The Year Ended 31 January 2025 2024 Unrestrlcted Restrfcted Total funds fund$ fund$ INCOME AND ENDOWMENTS FROM: Donations and legacies Charitable activities.. 55,383 55,383 CharitaNe Activities 72.226 48.240 227 72.226 48.240 227 Oiher trading aclivities Investments 176,076 17fj,076 EXPENDITURE ON.. Charitable activities-. Charitable Activities 1166,3961 134,4421 1200,8381 NET EXPENDITURE 9.680 134,4421 124,7621 NET MOVEMENT IN FUNDS 9,680 134,4421 124,7621 RECONCILIATION OF FUNDS.. Total funds brought lomard 509,494 142,321 651,815 TOTAL FUNOS CARRIED FORWARD 18 519.174 107,879 627.053 The notes on pages 8 to 13 fomi part of these financial statements. Page 6 The Tyn-Y-Nant Christian Centre Balance Sheet As At 31 January 2025 2025 2024 un￿$t￿cted Restrlcted Total funds Total funds lund$ funds Notss FIXED ASSETS Tangible Assets 11 562.177 72.722 634,899 663,052 562,177 72.722 634,899 663,052 CURRENT ASSETS stocks 12 3,411 7.448 51,386 3,411 7,448 51,386 2,245 7.557 14,730 Debtors 13 Cash at bank and in hand 62,245 62,245 24,532 Cr•dltors: Amounts Falling Duè Wlthln Onè Y•ar 14 128,3241 128,3241 121,6021 NET CURRENT ASSETS {LIABILITIES} 33,921 33,921 2,930 TOTAL ASSETS LESS CURRENT UA8ILmES 596.098 72.722 668.820 665.982 Creditors: Amounts Falling Due After More Than One Year 15 131,4761 131,4761 138.9291 NET ASSETS 564,622 72,722 637,344 627,053 FUNDS OF THE CHARITY Restricted Funds 72,722 564,622 107,879 519,174 Unrestricted Funds TOTAL FUNOS 18 637,344 627.053 For the year endTng 31 January 2025 the charitable company was entilled lo exemption from audrt under section 477 of the Companies Act 2006 relating to small companies. The rnernbers have not required the ¢h8ritsble company to obtsin an 8tKlil in wtth section 476 ofthe Companie5 Act 2006. The trustees ad(nowledge their responsibilities ft)r comtAying wth the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance vthh the provisions applicable lo companies subject to the small cx)mpanies regime. On beha￿ of the board Malcolrn Wright Trustéè 27th Novernber 2025 The notes on pages 8 to 13 fomi part of these financial staiements. Page 7 The Tyn-Y-Nant Christian Centre Notes to the Financial Statements For The Year Ended 31 January 2025 1. G•n•ral Information The Tyn-Y-Nant Christian Centre is a cornpany limited by guarantee. incorrK)r8ted in England & Wales. registered number 04949384 and registered charity number 1102688. The regi5teied office is Jireh Busness Hub, Teehey Gardens, Bebington, WirtÈl, CH63 2JH. 2. Accountlng Pollcles 2.1. Basis of Preparation of Financial Statements The financial statements have been prepared in acCOrdar￿ with the Charities SORP IFRS 1021'Accounting and Reporting by Charities.. Sialement of Recommended Practice aptjicable to charities preparing their accounts in accordance with the Financial Reporting Standard appliCa￿e in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191" Financial Reporting Standard 102'The Financial Reporknng Slandard applicable in the UK and Republic ol I￿land. and the Companies Act 2006. The charitable company is a Public Benefit Entity as defined by FRS 102. 2.2. Incoming Re$ource$ Income is recognised when the charity has eniiuement to the frjnds. any perforn)an￿ o)nditions attached to Ihe iternlsl of income have b8en met, it is probable that th8 incorne wll ￿ received. and lh8 amount Gqn be measured reliably. Income received in advance of the provision of speafie(I services is deferred unb"I the criteria for income reccrfJnition are met. 2.3. Resources Expended Expenditure is recognised once there is a legal constructive obligation to make a payment to a third party, it is probable that setuement will be required and the amounl of the obligation can be measured reliably. Expenditure is dassified under the following activity headings - expenditure on charitable activities indudes Ihe costs ol activities undertaken io further the purposes of the charity and their associated support costs and oth8r expenditure rèpiesents thosè items n(rt falling into Èny othèr heading. Irrecoverable VAT is charged as a cost against the actiwty for which the expenditure was inojrred. 2.4. Tangible Fixed Assets and Depreciation Tangible fixed as5et5 are measured at cost less accumulated deprecikn.on and any accumulated itnpaittllent losses. Depreciation is provided at rates calculated lo write off the cosl of the fixed assets. less iheir estimated ￿SIdUal value. over their expected useful lives on the folk>wing bases= Freehold Plant & Machinery O°k12%15Yo 10% Freehold is split as follows= Freehold Land.. Ots/ New buildings.. 2° Refurbishrnents.. 5% 2.5. Stocks and Work in Progre55 Stocks and work in prog￿S$ are valued at ihe lower of cosl and net ￿aliSable value after making due allowance for obsolete and slow- moving stocks. Cost Is detemined using the first4n, firsl-(MJl Mettr￿. Cost ir￿udeS all direct (x)sts and an appropriate proportion of fixed and variable overheads. Work in progress is reflected in the 8c(x)unts on a contract by contract basis by reu)rding tumover and related ￿sts as (x)ntract activity priyJresses. At the end of 8a¢h reporling pericxl stix*s are assessed for impairment. K an item of stock is impaired, the identified stock is reduced to its selling price less costs lo complete and sell and an impaiment charge is recognised in the statement of financial actNlties. Where a reversal of the impaimient is ￿qUired the impairment charge is reversed. up to the original impairment loss. and is re(x)gnised as a cr6dit in the statement of financial activit18S. 2.6. Cash and Cash Equival•nts Cash and cash equivalents are basic finanaal assets and indude cash in hand and deposits held al call with banks. other short-term highly liquid investrnents that rnature in no more than Ihree months from the date of acquisition and are readily oonverbble to a known amount ol cash with insignfficant risk of change in value, and bank overdrafts. Page 8 The Tyn-Y-Nant Christian Centre Notes to the Financial Statements {continued} For The Year Ended 31 January 2025 2.7. Finaneial Instrumènts The charity only has finaneial assets and finan¢ial liabilities of 8 knnd that qualify 85 basic financial instNments. Basic financial instruments are i￿￿"allY recognised at transaction value and subsequenuy measuied at their 5etUement value wrth the exception tsf bank loan which are subsequenuy measured at amortised cosl using the effective interest method. 3. Income from Donations and Legacies 2025 2024 Unrestrlcted Unrestrlcted nds nds Donations and gtfts". tk)nations from individuals 45,968 9,815 5,559 22,891 26,235 6,257 Donations from organisations Gift aid 61.342 55.383 4. Income from Other Trading A￿l¥[tIeS 2025 2024 Unrestrlcted fvnds Unrestrlcted fvnds Fundraising events Letting and licencing arrangements 1,121 47,119 38,252 38.252 48.240 5. Investment Income 2025 2024 Unrestricted Unrestricted funds funds Bank interest receivable 694 227 6. Net IncomellExpenditurel The net incomellexpendilurel is stated after chargin￿(creditIng}= 2025 2024 Depreciation of tangible fixed assets- owned GainlLoss on disposal of tangible fixed assets 35.157 34.442 Page 9 The Tyn-Y-Nant Christian Centre Notes to the Financial Statements {continued} For The Year Ended 31 January 2025 7. Analysis of Expèndiiurè 2025 Activities undertaken directly Support costs Isee note 81 Totsl Charitable Activrt]es 113,801 56,342 170,143 2024 Aetiviiies undertaken directly Support costs Isee note 81 Total Charitable Activrties 124.108 76.730 200.838 8. Support Costs 2025 Charitablè Activities General administration 16,940 35,157 3,495 750 Depreaation Interest payable Govemance costs 56,342 2024 Charitable Activities Employee costs General administration 15,000 23.005 34.442 3.533 750 Depreriation Interest payable Governan￿ costs 76,730 9. Independent Examinerfs Remuneration 2025 2024 Independent examination of the finan