Company registration number: 04949384 Charity registration number: 1102688
**THE TYN-Y-NANT CHRISTIAN CENTRE TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026**
Adding Value Consultancy Ltd Studio 21, Bluecoat Chambers School Lane Liverpool L1 3BX
## **The Tyn-Y-Nant Christian Centre Contents**
||**Page**|
|---|---|
|Trustees' Report|1—3|
|Independent Examiner's Report|4|
|Statement of Financial Activities (including Income and Expenditure Account)|5|
|Comparative Statement of Financial Activities (including Income and Expenditure Account)|6|
|Balance Sheet|7|
|Notes to the Financial Statements|8—13|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities (including Income and Expenditure Account)|14|
## **The Tyn-Y-Nant Christian Centre Company No. 04949384 Trustees' Report For The Year Ended 31 January 2026**
The trustees present their report and the financial statements for the year ended 31 January 2026.
## **Objectives and Activities**
## **Aims and Objectives**
The charity provides holidays for young people in a Christian environment under the name of Merseyside Christian Youth Camps (MCYC).
The advancement of the Christian faith by the provision and use of land and premises for the worship of God. For the edification of believers in God and for the provision of facilities to further the religious, social, moral and physical wellbeing of young people and others in accordance with the basis of faith.
## **Public Benefit**
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
## **Achievements and Performance**
## **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 week long holidays where they could enjoy all kinds of fun activities with friends and explore the meaning and message of Christianity, all while being looked after by teams of well trained volunteers.
We have also been able to continue with our Camp Abererch activities, running a week of activities for young and old alike from the local village and further afield. These are well attended and appreciated, with various people commenting that the week is the highlight of their summer, and that there is very little else happening in the area.
We successfully introduced a new week this year which catered for families so that adults could join the children and young people in their families for a week of camp – this week was very well attended and we would look to grow this week in future years.
We also continue to let out our site in North Wales to groups, often to church and Christian Union groups. This provides an affordable place for people to go away as groups to worship God, and also continues to provide a small but steady income for us. Throughout the year the site is also well maintained by various hardworking contractors and volunteers.
We have added to our trustees in this last year to add a wider range of skills and experience to the Board as the existing trustees identified need for strengthening.
## **Plans for future periods**
We continue to look at the best ways to advertise and promote our activities, both directly to the young people who may come, and to churches and youth groups who may send groups along. We also continue 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-term success of the charity. We will continue 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 and Acting Chair Tom Ellis (appointed 31/08/2025) Colin Wright Matthew Fleming Steven Smith Judith Goodwin Joel Fraser Julie Woods Norman Goodwin CBE Pamela Dodd (appointed 01/02/2026) Richard Jones (appointed 16/04/2026)
Page 1
**The Tyn-Y-Nant Christian Centre Trustees' Report (continued) For The Year Ended 31 January 2026**
## **Charity Number**
1102688
## **Company Number**
04949384
## **Registered Office**
Jireh Busness Hub Teehey Gardens Bebington Wirral CH63 2JH
## **Independent Examiner**
Matthew Brown Adding Value Consultancy Ltd Studio 21, Bluecoat Chambers School Lane Liverpool L1 3BX
Page 2
## **The Tyn-Y-Nant Christian Centre Trustees' Report (continued) For The Year Ended 31 January 2026**
## **Small Company Rules**
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Malcolm Wright
Trustee 23rd June 2026
Page 3
## **The Tyn-Y-Nant Christian Centre Independent Examiner's Report to the Trustees of The Tyn-Y-Nant Christian Centre For The Year Ended 31 January 2026**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 January 2026.
## **Responsibilities and Basis of Report**
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent Examiner's Statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
- �. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; 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 charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Matthew Brown
24rd June 2026 Studio 21, Bluecoat Chambers School Lane Liverpool L1 3BX
Page 4
## **The Tyn-Y-Nant Christian Centre Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 January 2026**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Charitable activities:
Charitable Activities
Other trading activities
**4**
Investments
**5**
**EXPENDITURE ON:**
Charitable activities:
**7**
Charitable Activities
**NET (EXPENDITURE)/INCOME**
Transfers between funds
**18**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**18**|**Unrestricted**
**funds**
**£**
44,824
86,715
36,565
645|**Restricted**
**funds**
**£**
-
-
-
-|**2026**
**Total funds **
**£**
44,824
86,715
36,565
645|**2025**
**Total funds**
**£**
61,342
80,146
38,252
694|
|---|---|---|---|---|
||168,749|-|168,749|180,434|
||(184,359)|(13,637)|(197,996)|(170,143)|
||(15,610)
(393,406)|(13,637)
393,406|(29,247)
-|10,291
-|
||(409,016)
564,622|379,769
72,722|(29,247)
637,344|10,291
627,053|
||155,606|452,491|608,097|637,344|
The notes on pages 8 to 13 form 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 2026**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Charitable activities:
Charitable Activities
Other trading activities
**4**
Investments
**5**
**EXPENDITURE ON:**
Charitable activities:
**7**
Charitable Activities
**NET INCOME/(EXPENDITURE)**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**18**|**Unrestricted**
**funds**
**£**
61,342
80,146
38,252
694|**Restricted**
**funds**
**£**
-
-
-
-|**2025**
**Total funds**
**£**
61,342
80,146
38,252
694|
|---|---|---|---|
||180,434|-|180,434|
||(134,986)|(35,157)|(170,143)|
||45,448|(35,157)|10,291|
||45,448
519,174|(35,157)
107,879|10,291
627,053|
||564,622|72,722|637,344|
The notes on pages 8 to 13 form part of these financial statements.
Page 6
## **The Tyn-Y-Nant Christian Centre Balance Sheet As At 31 January 2026**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**11**
**CURRENT ASSETS**
Stocks
**12**
Debtors
**13**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**14**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**Creditors: Amounts Falling Due After More Than One Year**
**15**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Restricted Funds
Unrestricted Funds
**TOTAL FUNDS**
**18**|**Unrestricted**
**funds**
**£**
154,858|**Restricted**
**funds**
**£**
452,491|**2026**
**Total funds **
**£**
607,349|**2025**
**Total funds**
**£**
634,899|
|---|---|---|---|---|
||154,858
2,127
14,775
31,647|452,491
-
-
-|607,349
2,127
14,775
31,647|634,899
3,411
7,448
51,386|
||48,549
(21,686)|-
-|48,549
(21,686)|62,245
(28,324)|
||26,863|-|26,863|33,921|
||181,721|452,491|634,212|668,820|
||(26,115)|-|(26,115)|(31,476)|
||155,606|452,491|608,097|637,344|
||||452,491
155,606|72,722
564,622|
||||608,097|637,344|
For the year ending 31 January 2026 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Malcolm Wright
Trustee
23rd June 2026
The notes on pages 8 to 13 form part of these financial statements.
Page 7
**The Tyn-Y-Nant Christian Centre Notes to the Financial Statements For The Year Ended 31 January 2026**
## 1. **General Information**
The Tyn-Y-Nant Christian Centre is a company limited by guarantee, incorporated in England & Wales, registered number 04949384 and registered charity number 1102688. The registered office is Jireh Busness Hub, Teehey Gardens, Bebington, Wirral, CH63 2JH.
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
## 2.2. **Incoming Resources**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.
Income received in advance of the provision of specified services is deferred until the criteria for income recognition 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 settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings - expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the charity and their associated support costs and other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## 2.4. **Tangible Fixed Assets and Depreciation**
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0% / 2% / 5% Plant & Machinery 10%
Freehold is split as follows:
Freehold Land: 0% New buildings: 2% Refurbishments: 5%
## 2.5. **Stocks and Work in Progress**
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slowmoving stocks.
Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.
## 2.6. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant 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 2026**
## 2.7. **Financial Instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loan which are subsequently measured at amortised cost using the effective interest method.
## 3. **Income from Donations and Legacies**
|Donations and gifts:
Donations from individuals
Donations from organisations
Gift aid
4.
**Income from Other Trading Activities**
Letting and licencing arrangements
5.
**Investment Income**
Bank interest receivable
6.
**Net Income/(Expenditure)**
The net (expenditure)/income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
Gain/Loss on disposal of tangible fixed assets|**2026**
**Unrestricted**
**funds**
**£**
33,028
6,399
5,397|**2025**
**Unrestricted**
**funds**
**£**
45,968
9,815
5,559|
|---|---|---|
||44,824|61,342|
||**2026**
**Unrestricted**
**funds**
**£**
36,565|**2025**
**Unrestricted**
**funds**
**£**
38,252|
||**2026**
**Unrestricted**
**funds**
**£**
645|**2025**
**Unrestricted**
**funds**
**£**
694|
||**2026**
**£**
35,987
-|**2025**
**£**
35,157
1|
Page 9
## **The Tyn-Y-Nant Christian Centre Notes to the Financial Statements (continued) For The Year Ended 31 January 2026**
|7.
**Analysis of Expenditure**
Charitable Activities
Charitable Activities
8.
**Support Costs**
General administration
Depreciation
Interest payable
Governance costs
General administration
Depreciation
Interest payable
Governance costs
9.
**Independent Examiner's Remuneration**
Independent examination of the financial statements
10.
**Average Number of Employees**
Average number of employees during the year was: NIL (2025: NIL)|**Activities**
**undertaken**
**directly**
**£**
149,610|**Activities**
**undertaken**
**directly**
**£**
149,610|**Support costs**
(see note 8)
**£**
48,386|**2026**
**Total**
**£**
197,996|
|---|---|---|---|---|
||**Activities**
**undertaken**
**directly**
**£**
113,801||**Support costs**
(see note 8)
**£**
56,342|**2025**
**Total**
**£**
170,143|
||||**2026**
**£**
800|**2026**
**Charitable**
**Activities**
**£**
9,541
35,987
2,058
800|
|||||48,386|
|||||**2025**
**Charitable**
**Activities**
**£**
16,940
35,157
3,495
750|
|||||56,342|
|||||**2025**
**£**
750|
||||||
Page 10
## **The Tyn-Y-Nant Christian Centre Notes to the Financial Statements (continued) For The Year Ended 31 January 2026**
## 11. **Tangible Assets**
|**Cost**
As at 1 February 2025
Additions
As at 31 January 2026
**Depreciation**
As at 1 February 2025
Provided during the period
As at 31 January 2026
**Net Book Value**
As at 31 January 2026
As at 1 February 2025
12.
**Stocks**
Stock
13.
**Debtors**
**Due within one year**
Other debtors
14.
**Creditors: Amounts Falling Due Within One Year**
Bank loans and overdrafts
Other creditors
Accruals and deferred income
15.
**Creditors: Amounts Falling Due After More Than One Year**
Bank loans|**Land &**
**Property**
**Freehold**
**£**
1,164,009
-|**Land &**
**Property**
**Freehold**
**£**
1,164,009
-|**Plant &**
**Machinery**
**£**
87,458
8,437|**Total**
**£**
1,251,467
8,437|
|---|---|---|---|---|
||1,164,009||95,895|1,259,904|
||537,899
33,843||78,669
2,144|616,568
35,987|
||571,742||80,813|652,555|
||592,267||15,082|607,349|
||626,110||8,789|634,899|
||||**2026**
**£**
2,127
**2026**
**£**
14,775
**2026**
**£**
4,680
1,980
15,026
21,686
**2026**
**£**
26,115|**2025**
**£**
3,411|
|||||**2025**
**£**
7,448|
|||||**2025**
**£**
7,297
1,860
19,167|
|||||28,324|
|||||**2025**
**£**
31,476|
Page 11
**The Tyn-Y-Nant Christian Centre Notes to the Financial Statements (continued) For The Year Ended 31 January 2026**
## 16. **Loans**
An analysis of the maturity of loans is given below:
|Amounts falling due within one year or on demand:
Bank loans
Amounts falling due between one and five years:
Bank loans|**2026**
**£**
4,680
**2026**
**£**
26,115|**2025**
**£**
7,297|
|---|---|---|
|||**2025**
**£**
31,476|
## 17. **Deferred Income**
Deferred income movements in the year were as follows:
|Balance at the start of the period
Income deferred in the current period
Amounts released in income from previous periods
Balance at the end of the period|**2026**
**£**
11,255
7,725
(11,255)|**2025**
**£**
-
11,255
-|
|---|---|---|
||7,725|11,255|
## 18. **Movement in Funds**
|**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
Building Projects
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
Building Projects
**Total funds**|**As at 1**
**February 2025**
**£**
564,622
72,722|**Income**
**£**
168,749
-|**Expenditure**
**£**
(184,359)
(13,637)|**Transfers**
**£**
(393,406)
393,406|**As at 31**
**January 2026**
**£**
155,606
452,491|
|---|---|---|---|---|---|
||637,344|168,749|(197,996)|-|608,097|
|||**As at 1**
**February 2024**
**£**
519,174
107,879|**Income**
**£**
180,434
-|**Expenditure**
**£**
(134,986)
(35,157)|**As at 31**
**January 2025**
**£**
564,622
72,722|
|||627,053|180,434|(170,143)|637,344|
Page 12
## **The Tyn-Y-Nant Christian Centre Notes to the Financial Statements (continued) For The Year Ended 31 January 2026**
## 19. **Transactions with Trustees**
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
||**2026**|**2025**|
|---|---|---|
||**£**|**£**|
|Other Expenses|1,097|1,201|
Number of trustees reimbursed for expenses during the year was 1 (2025: 1)
## 20. **Related Party Disclosures**
## **Merseyside Evangelistic Trust (MET)**
One of the trustees, MJ Wright is also a trustee of Merseyside Evangelistic Trust.
The charitable company has a 5 year low interest loan from Merseyside Evangelistic Trust (MET). The balance of the loan outstanding at 31 January 2025 was paid during the year and there is no balance at the year-end.
## 21. **Company limited by guarantee**
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 13
## **The Tyn-Y-Nant Christian Centre Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 January 2026**
|**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Donations from individuals
Donations from organisations
Gift aid
**Charitable Activities:**
**Charitable Activities**
Income from camping activities - camper's fees
Income from camp shop
**Other trading activities**
Site lettings to other organisations
**Investments**
Bank interest receivable
**EXPENDITURE ON:**
**Charitable Activities:**
**Charitable Activities**
Premises costs
Other direct costs
Loss on disposal of tangible fixed assets
Legal fees
Other office costs
Depreciation
Bank loan interest
Independent examiner's fees
**NET (EXPENDITURE)/INCOME**|**2026**
**Total**
**funds**
**£**
33,028
6,399
5,397|**2025**
**Total**
**funds**
**£**
45,968
9,815
5,559|
|---|---|---|
||44,824
80,192
6,523|61,342
69,399
10,747|
||86,715
36,565|80,146
38,252|
||36,565
645|38,252
694|
||645|694|
||168,749
(44,739)
(104,871)
-
(1,101)
(8,440)
(35,987)
(2,058)
(800)|180,434
(29,773)
(84,027)
(1)
(5,108)
(11,832)
(35,157)
(3,495)
(750)|
||(197,996)|(170,143)|
||(197,996)|(170,143)|
||(29,247)|10,291|
Page 14