International Association for the Study ofyouth Ministry Report and accounts forthe year ended 31 December 2023 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trusta8s In-teinational Association for the Study of Youth Ministry On accounts for the year ended Charity no (if any) 3111212023 1114169 Sg1 out on pages I report to the trustees on my examination ofthe 2CCOLJnts ofthe above charÉty {"the Trust.) for the year ended 3111212023 Responslbilities and basis of report As the chariws trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {"the Acf'l. I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying OUL my examillation, I have followed all the applicable Directions given by the Charity Commission under section 145¢51{b) of the Act. Independent examinevs statement undertake the examination by being a qua ele no to m8m ero I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination {other than that disclosed below'l which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities Act- or the accounts did not acc4Jrd with the accounting records., or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounls and Reporls) Regulations 2Q08 other than any requirement that the accounls.give a 'true and fair, view which is not a matter considered as part of an independent examination. 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. Please delete the words in the brackets rf they do not apply. Slgned: Date: 1111212024 Name: Mark Nash Relevant professional quallfication{sl or body nla IER Oct 2018 {if any): Address: 40 Crown Street, Banham. Norfolk, Nr16 2ex Section B Disclosure Only complete if the exarninL)r needs to highlight m£lterial mallers of concerii Isee CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give here brief details of any items that tho examinerwishes lo disc105e. No material issues Sdentified. A separate report on non material observations has been provid8 IER Oct 2018 International Associatlon for the Study of Youth Ministry TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees have pleasure in submitting the Report and Accounts for the year ended 31 DecembeF 2023. Objects ol the charity The charity is governed by a constitution and is constituted as a trust. The charity's principal objects, as set out in its governing document, are to advance and support the educatiorn of the publlc in the subject of youth ministry and associated disciplines. Summaryofthe charit￿8 maln 8Ctiviti8s and achievements In 2023 the association had .191 members and carried out the following activiti&s in support of its mission: 1. Published two issues of our academic Peer reviewed journal. The Journal of Youth and Theology (published by Brill),. 2. Ran the tollowing regional ¢onference$". The European conference in April. b. The Austra18sian conference in August., c. The African conference in September. 3. Prepared for thé biennial lllternational conference in Manchester which ran in January 2024" Financial review During the year inGome increased by £15.5k, to É38.8k due to income received for the biennial international conference held in e£rly January 2024. Expenditure decreased by £5.6k, to 214.6k. The main expendwture variances were for journal costs as the annual involce for the journal was rlot paid until after year end, and for conference costs incurred in advance. Further conference costs 01 £9.1 k were paid aftèr year end. Reserves policy The trustees do not currently h2ve a formal reserves policy, bui budgEts are reviewed on a regular basis and the majority of expenditure is both predictable and directly related to income stTeams which fund this expenditure. The trustees believe that the current level of ¢ash funds 1£45k at year endl 18 sufficient to continue to operate shoLtld income and l or 9xpenditur8 vary adversely. Governan¢o The Trust is governed by at lèast three trusteets who are 811 members of the Executive Board of IASYM. These three are appointed by the Executive body. though the Chair of IASYM automatically becomes the Chair of trusteès. These three trustees can co-opt up to two more trustees from wit￿En the Executive Board if necessary. New trustees are recruited and appointed bythe Executive Committee by majorityvote. Responsibilities of triJ$tees Charity law requires us as Trustees to prepare financial statements for each accounting year which record thÉ receipts and payments of the charity for the year. We are responsible for keeping proper accounting records which disclose with reasonable ac¢ur8Cy 8t any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011. We also hBve a responsibility to safeguard the assets of the charity and to take ressonable steps to prevent fraud or any other irregularities. Approval This report was approved by the trustees and signed on their b&half by: Gareth Ciispin, Trustee & Treasurer Date: Internallonal Asso¢latlon for the Study of Youth Minlstry Charity numb8r: 1114169 outrt For the yearended 31 December2023 2023 2022 Receipts Subscriptions Int Conference Other Income 9.903 28,503 388 38.793 8,352 12,920 2,020 23,292 Total recelpts Payments PEyP81 fee Website Int conf Costs Bank Charges Travel Journals Misc expenses Bookkeeping Total Payments 878 762 4,081 13,549 30 14,435 900 220 14,647 20.208 Net ol re¢elpt$l(paym8nts) bef ore forex gainlloss 24,146 3,084 Unrealisod cxchange gainlllos81 Net ol receiptsllpayments) 18981 23,248 732 3,817 Cash funds blf Ca$h funds clf 22.072 45.320 18,255 22,072 International Association forthe Study of Youth Ministry Charity numbèr: 1114169 Stat t, Fortheyearended 31 Decamber2023 2023 2022 Assets Barbk Balance 13,130 32,190 45,320 793 21.279 22.072 Paypal Balance Totalcashfunds Lrabilities Trade Creditors Accrued conference expenses Total liabilities 11.586 9,104 20.690 100 100 The accounts Were approved by the trLJStees and sign8d on their behalf by: Gareth Crispin, Trustee & Treasurer Date..