Registered Chaiily Numbei.. 1105112 CHECKPOINT CHRISTIAN YOUTH TRUST TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 CHECKPOINT CHRISTIAN YOUTH TRUST CONTENTS Pagè Reference and administrative inforniation Trusteès, Report statement of financial activities Balancè sh88t Notes to the financial ststements CHECKPOINT CHRISTIAN YOUTH TRUST REFERENCE AND ADMINISTRATIVE INFORMATION TNstee¥ Roger John Wiebkin Richard John Mansell rirzah Jones Loina Ruth Mark Roberts Sharon Roberts Beth Stark Rosernary Parsonage Registered Charity Number 1105112 Principal Office Fairacre Canon Pyon Hereford HR4 8pL Independent Examiner Bowdon Accounting Senrice5 Bartle House Oxford Court Manchester M2 3WQ CHECKPOINT CHRISTIAN YOUTH TRUST TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The trLJStees present their report and the financial statements ol the charity for the year ended 31 December 2025. The trustees have adopted the provisions of the Statement ol Recommended Practice ISORPI 'A￿untIng and Reporting by Gharrtie5" applicable to Charities preparing their accounts In aeeordaneè with the Financial Reporting Standard applicable in thè UK and Republic of Ireland IFRS 1021 (effective 1 January 20191. OBJECTS The principal objects contained in this declaration are.. To advance the Ghristian faith particularly amongst children and young people in schools, collegès, othèr educational èstablishmènts, churchés and Christian organisations in Herefordshire and elsewhere To advance education in accordance wrth Christian principles in the said locality and elsewhere ORGANISATION The charity is governed by 8 decl8r8lion ol trust dated 12 July 2004 las amended on 20 October 20221. REVIEW OF THE PERIODAND FUTURE PROSPECTS In 2025, Checkpoint Youth Trust continued to build on the momentum of its ￿entle(h anniversary year, strengthening its presence in schools across Herefordshire and Shropshire. In Herefordshire, Hannah Kelsall. appointed in May 2024. has now firmly established hersèff as Schools. Woikèi. Supportèd by Peter Dennis and the wider team, she has brought creativity and energy to collective worship sessions, Spollighl after-school clubs. and RE lessons. By the end of the year, her work was reaching nineteen schools, ieflecting both her cornrnilrnenl and the growing openness of schools to Checkpoint'5 min151ry. In Shropshire, Steven Jones has continued to lead the work with dedication, delivering assemblies, RE lesson5, and after-school clubs in eight primary schools and one secondary school. His background a5 a Higher Level Teaching Assistant has proved invaluable in developing relationships and ensuring the work remains relevant and engaging. The guidance of CheckPoint's founder and first Schools, Worker, Peter, has provided stability and encouragement to Hannah and Steven, enabling the charity to serve schools with consistency and cre81iMIy. The Trustees rernain deeply grateful for the faithful support of individuals and churches, who are kept informed Ihiough prayer letters and newsletters. This support is vital lo sustaining the charity's rnission and enabling its workers to serve schools free of charge. Looking ahead, the Trustees are encouraged by the growing interest from schools and see opportunities to expand the reach of Checkpoint's work further in both Herefordshire and Shiopshiie. With continued prayer, financial giwng. and volunteer support, the charity is well placed to deepen its partnerships with schools and explore new creative ways of sharing the Christian message in 202e and beyond. Thè resèrvès ofthè charity WÈIÈ 217.83512024. £21.3951 at thè ènd of the period. The trustees iègulady review the level of reserves held by the charity and are satisfied that they are appropriate to its current circumStan￿s. CHECKPOINT CHRISTIAN YOUTH TRUST TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 STATEMENT OF TRUSTEES, RESPONSIBILITIES Charity law requires the trustees to prepare financial staternents for each financial period which show the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those linan¢ial statements the Ituslees should. Select suitable accounting policies and apply them consistently Make judgernents that are reasonable and prudent Slate whether applicable accounting slandaids and slalemen15 of iecomrnended piactice have been followed, subject to any departure disdosed and explained in the financial statements Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in existence The trustees are responsible for keeping proper accounting records which disclose with reasonable aocuracy at any time the financial position of the charity and enable Ihern to ensure that the financial statements Comply with the requirements of the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and henee for taking reasonable steps for the prevention and detection of fraud and other irregularities. 0910612026 This report has been approved by the Board ofTrustees on . Signed on behalf of the Trustees". Rog•r John Wiabkin hair CHECKPOINT CHRISTIAN YOUTH TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 Note Unrestricted Funds Restricted Funds Total Funds 202S Totsl Funds 2024 Income from: Donations and legacies Investments 40,280 117 40,280 117 45,188 205 Total income 40,397 40,397 45.393 Expenditure on: Charitable activities Governance costs 43,357 600 43,357 600 41,681 Total expendlture 43,957 43,957 42,281 Net Income for the year 13,5601 13,5601 3,111 Reconciliation of funds.. Total funds brought forward Total funds carried forward 21,395 17,835 21,395 17,83S 18.284 21.395 The notes form part of these financial statements CHECKPOINT CHRISTIAN YOUTH TRUST BALANCE SHEET AS AT 31 DECEMBER 2025 Total Funds 2025 Total Funds 2024 Not• Current Assets Debtors 2,593 16,567 19,160 923 21,096 22,018 ash al bank and in hand Creditors.. Amounts falling due wilhin on year 11,3251 1622} Net Current assets 17,835 21,396 Total assets less eurrènt liabiliti•s 17,835 21,396 Funds Unrestricted Funds 17,835 21,395 Restricted Funds Total funds 17,835 21,395 0910612026 The fin8nci815tatements were 8ppioved by the Board of Trustees and 8Uthorised foi iS5LJe on signed on their behalf by.. and wei8 Roger John Wiebkin Chair The notes form part of these financial statements CHECKPOINT CHRISTIAN YOUTH TRUST NOTES TO THE FINANGIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 l Accounting Policie$ Basis of preparation of financial ststements The finanu81 statements have been prepared under the historical cost convention and in accordance with applicable United Kingdom accounting 81andards. including the Financi81 Reporting Standard applicable in the UK and Republic or Ireland IFRS 1021, and the Slalement of RecDmm&nded Practice'Accounting and Reporting by Chariti88' (Charities SORP FRS 1021, 88 issued by the Charity Commission. Cash flow statement The Management Cornrnittee has tsken advantage of the exernption available under Financial Reporting Standard 1 (Revised 19961 from preparing 8 cash flow statement, on the grounds that the charity qualifies a8 sm811. Fund accounting Unrestricted funds are funds that are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. DeS￿nated funds are unrestricted funds that have been earmarked by the Management Committee for particular purposes. While designated for specific uses, these funds remain under the control of the trustees and can be reallocated. Restricted funds are funds subject lo specific conditions imposed by the donor or arising from the terms of a particAJlar appeal. They may only be used for the purposes specified by the donor or appeal terms. In¢omlng re$our¢e$ All incoming resouree8 are included In the Statement of Financial Activities ISOFAI when the charity is entitled to the income. receipt Is probable. and the amount can be measured with reasonab￿ a￿ur8¢Y. The following spe¢rfi¢ policies apply to parb¢ular categories of in￿Me.. Voluntary in¢ome- Indudes gonls. donations. and gifts. and Is recognised in full In the SOFA when 0￿1vab￿. Grants that are not subject to specific perform3nTr condrtions are recognised when the charity becornes unconditionalty entitled to the Income. Donated Servi￿S and facilitie5- are recognised at their estirnaled value to the tharity. where th15 can be measured ieliably. The value of servi￿5 provided by volunteer5 IS not included In these finan￿al staternents due to the difficulty in quantifying thi5 contribution. Investmènt incom?- 15 racogni58d when receivable. Incorne from charitable activities is recognised when eamed. This includes grants and contracts for services whera income is recognised as the charity earns the right to consideration through performance of specific activities or delivery of services. CHECKPOINT CHRISTIAN YOUTH TRUST NOTES TO THE FINANGIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 l Accounting Policies Icontinuedl Resource8 expended Expendiluo Is recognised on an a¢crual basis when a liabilrty is IncUr￿d. It Includes any VAT that is not recoverable, which is reported as part of the related expenditure category. The principal categories of expenditure are. Charitable activities- these are the costs directly related to the provision of the charity'5 ServI￿S and activitie5 for it5 beneficiaries. This indude5 both direct cost5 and an sppropriate share of support and overhead costs ne￿sSary to deliver the actwities. Governance costs- these include the costs a3socialed with the governance of the charrty and compliance with constitutional and ststutory requirements. They typically include audit or ind8pendent examination fees and costs relating to strategic over8ight and trustee Meetings. Pension costs and other post-retirement bener The charity operates 8 defined contribution pension Sche￿￿. Contributions payable to the pension schem8 are accounted for in the period to whith they relate. Fixed assets The charity had no tangible or intangible fixed assets at the year end. No capita1 additions were made during the year. and no disposals or depreciation charges arose12025.. £nil.. 2024. £nill. Cash at bank and in hand Cash at bank and in hand indudes cash and short-tetm, highly liquid InvestftEnts that are readily ¢onverbble to known amounts of cash and are subject to an In5ignific3nt risk of changes in value. These Investments typically have a maturity of three rnonth5 or less from the date of aryui51tion or frorn the opening of the deposit or sifflilar account. CHECKPOINT CHRISTIAN YOUTH TRUST NOTES TO THE FINANGIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2 Resources expended Unrestricted funds Restricted funds Total funds 2025 Total funds 2024 haritable expenditure Salaries (incl pensions) INote 41 Travel Prop8ty rent Software Insurance Administration fees Books and other materials Advertising Travel trustee Telephone Postage and stationery 30.796 7,696 1,260 1,025 324 1,301 400 30,796 7,696 1,260 1,025 324 1,301 400 29,411 7,041 1,260 627 312 1,368 415 529 448 333 132 333 132 90 270 43,357 43,357 41,681 Governancè costs Unrestricted funds Restricted funds Total funds 2025 2024 Independent examiners fee 600 600 600 3 Taxation As a registered charity. the Trust is generally exempl from Income Tax, Corporation Tax and Capitsl Gains Tax. 4 Employee Informatlon 2025 2024 Wage5 and salaries Pension contribution5 30,3S7 439 29,022 389 30,796 29,411 Average number of fulptime equivalent employees CHECKPOINT CHRISTIAN YOUTH TRUST NOTES TO THE FINANGIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 5 Debtor8 2025 2024 Gift Alé receivable 2,593 923 6 Crediior8:amounts falling due within one year 202S 2024 Independent examiner fee payable PAYE. NIC and pension payab 600 725 600 22 1,325 622 7 Analysis of fund$ Balance at 01 January 2025 Balance at 31 D8c8mb8r 2025 Income Exp8nditurg Unrestricted funds General funds 21,395 40,397 43,957 17.835 8 Independent 8xaminerf8 fo05 The independent examiner's remuneration smounts to independent examinerfs fee of £60012024- £6001 9 Tru$tee's ￿mUneratIOn and expen$e$ During the year, three trustees were reirnbursed for expenses or had expenses paid on their LEhalf in connection with their roles a5 trustses. . The total amount ￿1Mb￿r$ed or paid to trustees was ￿.114(2024 £7231 .The total amount ￿￿1Ved from trustees was £1.09012024. £5601 No trustees received Sny remuneration or other benefits for their role as trustees during the year12024.. £nill. No trustee had any personal interest in contracts or transactions entered into by the charity during the year. 10 Transactions involving a staff mombor During the year, operational transactions were recorded in the name of an ernployee of the charity responsible for managing funds related to church activitie5.