Company Registration Number. 07217418 Charity Registration Number 1137059 Darlington Area Churches Youth Ministry Flnancial Statements For the Year Ending 30 April 2024 ANEA CROFT ACCOUNTANCY LIMITED Chartered Accountants Enterprise House Hamire Enterprise Park Bamard Castle County Durham DL12 8XT
Darlington Area Churches Youth Ministry Yaor Ended 30 April 2024 Pag• Trustees, Annual Report (Incorporaling the Directorfs Report) Independent Examinerfs Report to the Trustees Statsment of Flnanclal Acllvllie8 {Induthng Income and ExPendIre Account) 10 Statsmenl of Flnandal Position 11 Note8 to the Flnandal Slatenwits 12 Th• Followlng Pages l)0 Not Fomi Part of the Statements Detaled Statement of Flnancial AGlivitles
Darfington Area Churches Youth Ministry Trusle•s' Annual Report (Incorporating the Directorfs Report) Year Ended 30 Aprll 2024 The trustees, vtho are also the dlrectors for the purposes of company law, present thelr report and the unaudited financial statements of the charity for the year ended 30 April 2024. Alms ectlvos ol DACY Darlington Area Churches Youth Ministy (DACYM) works from an Incluslve Chrlstlan value base, using the prin¢lples and practices of informal education and community developmenl. Through th18 work. DACYM aims to transfomi the lives of young people educationally. soclally, and splritualty, empowering them to a¢hleve thelr fvll potentlal. DACYM supports both community and church-based youth work aclivitie8. Our activltles ¢ontinue to make a posltlve Impact on the Ilve8 of the young people we have had the prlvllege to work durlng Ih18 accountlng perlod.
Darlington Area Churches Youth Ministry Trustses. Annual Report OncorporalNig the Directorfs Report) l¢ondnued) Year Ended 30 April 2024 Activities arHI Achievements Durin THE USTENING POST The Listening Post is a Darfington comThinty and school-based li31ening and mentoring service, providing one-tNne 'listening' time andlor mentorsng for young people. It was estsblished in 2017 as an expression of Chrtian care in adion. During the academic year ending Juty 2023 we frdcIated over 2115 listening sessions (an in¢rease of 17% on 2021122) across DaTlington for 268 skndents (an IneaSe of 30% on 2021r22). We anticipate that the number of sessions in 2023124 wiu increase again. These appoinlments predominanty took pknce in secondary school settings... Carmel College, Haughton Academy, Hummersknott Academy, Hurworth Acadenry, Longfield Academy. Polam Hall School. St Aidan's CofE Academy, and Wvem Academy (May July 2023). However, we also provide the Llstening Post into Ihe Queen Elizabeth Sth Forni College and St Mary's Primary School, Cockerton. Sessions also took place at Primary Healthcare Darfington (A central mulli-purpose venue for heatth and care acllvttles for the population of Dartinoon and surrounthng area). Over the last 12 months issues that have arisen for our young people are wide rangtng. Areas include toxic famity dynamics; general family relationships; historic ealing disorders; suicidal thoughts; pressure from expectstions of academic achievements; friendship breakdo9. gender identity. low mood and faligue; bullying (some hiStlC, some online). sexuality. rnananQ collegelschool work and lrfe; living and managing over-lhinking and associated anxiety; environmental anxiety. managing anger; illness vfithin family: cost of living ls1$. impact of ADHD- self4oathing- issues relating to sleep pattems; impact of historic sexual abuse; boyfriend I girffriend issues and in the primary school setttng the transition from Primary to Secondary. The difference these sessions make for each young per80n is significant... "Attending the Listening Post helps the way I cope with thlngs; the sesslons allow me to express myself. l can verbalise things in my session I canl anyvthere else. That then helps me to communicale with 01her people, enabling me to feel more comfortable my frienth. famity and teachers. I like the informal approach of the Lting Post; il makes me relaxed and more able to talk." _ Secondary School sdenL en l am having a bad week. l just want to get it ¢xrt by talking. The Listening Post is weat because they just listen, l tried a solution fo¢)Jsed therapy and tt just annoyed me, sometimes l just want to talk and be heard. At home, en my parents are stressed. Ihey donl have Ilme to listen, and I donl want to burden them with my issues. The Ltstening P05t gives me such a vital outlet. It helps me feel better, it also helps stop me getling into trouble." _ Secondary School Stydent. he Listening Post allows me to let my emotions out- by telling someone how l am feeling, calms me right doknm" . Secondary School Student. 'My Ltstening Post sessions help me get a lot off nry chest and there ts no judgemenL It helps me tum my emotional boulder5 into manageable pebbles" _ Secondary &h¢)ol sdenL "I donl really Speak to a lot of people. so the Listening Post is important for me. It h*s me rellect on my behaviour and heS me be a better person"_ Secondary School sdenL .1 love the Listening Post. It is the onty place where I can tslk honesty and openly about how I feel and I feel listened to. I love it when I know I have an appointment Coffdng up with my Listener." Secondary School StudenL Referrals have come from a lde variety of sources #icluthng GP surgeries. sooal workers. youth
Darlington Area Churches Youth Ministry Trustees. Annual Report Oncorporating the Directorfs Report) (cl0nUeJ Y&or Ended 30 April 2024 workers, parents. teathers, CAMHS. Family &pportEarly Help and the young people Ihemselves. One of the key strengths of the LtenIng Post that we are not pres¢rptive on the number of sessions we offer in support of a young person. So. listening sessions have been offered on a short. methum, and long-term basis - dependent upon the individual needs of each young person. The schools also appreciate the we do... Sarah Thomton, lfice Principal of Pastoral Care DSL, Carmel College says...The impact of the Listening Post on our sbjdents at Camiel College cannot be overstated. Their listeners have been a beacon of hope for many of our pupils, offering cruaal support even in their darkest hours. Our Sdents consistently report feeling genuinely heard and understood when sharing their personal challenges and struggles. Thls level of empathy and support has been transformative for many." Sarah Mcfimoney, Deputy Head, St Marfs Cockerton says... 'The Listening Post service at St MaS Cod(erton has been invaluable. The Listeners have gNen our children a safe space, week in week out to share their anxieties, experiences, achievements and progress. Each chlld knows that they are valued by their LLstener. and name them as trusted adults in school. The children who access the service are not Children present wilh (fisTUPtive or distressing behaviours - they are the ¢hil<tren who are quiety worried. intemally anxious, those who could be be overlooked yel whose WOleS are slgnificant none the less. The gentle. supportive, encouraging, accessible approach of the Listening Post is just what these children have needed to help them through this year - parents and carers have commentsd on the difference they have seen in their ¢hddren, how the strategies they have developed through working wih the Listening Post are helping their children at home as 11 as in school. I cannot recommend the Listening Post highty enough, and I look foNrard lo their continued work in our school, where some new pupli s will be able to access this amazing seNice." Claire Hoet[ Emotional Wellbelng Officer. Longfield Academy says... '7he Listening Post is an intsgral asset to Ihe pastoral offer at Longfield. Over Ihe last academic year, and many before, dozens of our pupils have benefitted from Iheir support. The positive impad of the Listening Post supports our pupli s in overMIng barriers to leaming whith is evident in their attendance, self-esteem and engagement in the dassroom." In coniunclion with Darngton College in MaylJune 2023. we ran a Level 2 Effethe Listening Course; as a result of this course we recruited new listeners who slarted volunteering with the Listening Post in September 2023.
Darlington Area Churches Youth Ministry Trustees. Annual Report Ilncorpornting the Directorfs Report) {contlnu8dJ Year Ended 30 Aprll 2024 HURWORTH YOUTH PROJECT (HYP) DACYM have been Involved in the running of youlh activilies in Hurworth, in parlnership with All Saints Church, for nearly 16 years. These activities come under the banner of Hutworth Youth Project and include the Friday Night Hang-out, Friday Night Drop-ln and Friday Night Walk-About. The Friday Nlght Hang-out started as a monthly aGtivity about eight years ago. Following the COVID lockdown we decided lo make it weekly. and it very quickly became increasingly popular with between 40 - 50 primary school children attending each week. Attendances have been strong throughout the year, especialty in the autumn and wlnter months. The Frlday Night Drop-ln has been a long-eslablished flUre in Hurworth, and it was originally set-up in response to the numbers of young people (secondary school age) hanging around in Hurworth on a Friday evening. Over the past 16 years, well In excess of a 1000 young people have attended sessions at the drop-in. Sadly, due to behaviours on a minority of young people, we had to pause The Friday Night Drop-ln for a number of weeks during the year. However, on the nights we werenl able to open the Drop4n, we ensured that our detached work The Friday Night Walk-AbouV which Involves the team walking around the village engaging, with those young people hanging around, in conversalions and activities - and listening to %that they have to say. The Friday Night Hantrout and Friday Night Drop-ln take place in All Sainvs Church. POLAM HALL SCHOOL CHAPLAINCY PROJECT In September 2022, In partnership with a local church and a grant maklng trust, DACYM were able to employ a Chaplain to work in Polam Hall School. The purpose of the role is to provlde spiriknal guidance, pastoral care. and support to the school communlty. Since September 2022 our Chaplain has been involved in all aspects of the lrfe of both the Piimary and Secondary schools. Over the past 12 months this has included leading andlor participating in Ihe following: _ Harvest Festival Remembrance Service Christmas and Advent activities and serviGes Weekly Reflectlon I Prayer activities Pastoral support of students Leading weekly in school aclivities Bereavement support to students Interfaith Dlalogue Week Children's Mental Health Week Easter Celebration Assemblies Response to world events The yrk of our Chaplain has been recognised by the students, belng nomlnated twice for an ABCD Award (Above and Beyond the Call of Duty) for the support being offered to students. Staff and Sdents have also appreciated what the role of Chaplain can bring to a school community... The Chaplain has Tealty helped students who struggle with friendships at Playtime. She has worked closety with girls in a family who lost their mum thi5 year. lthen there have been really challenging times, it has been comforting to know that our Chaplain has been there to support sludents and the school communiv - Staff Member 'Our Chaplain is amazing. She cares and looks out for us as well as provldlng an amazing Easter gervice." Student 'It makes the school unique to me. Having a School Chaplain Ihat you can tell sff to has made a big difference to me since my mum passed away.. _ Student 'The Chaplain gives me and other students a point of comforL ft makes Polam Hall a better place to be." Student
Darfington Area Churches Youth Ministy Trustees. Annual Report Ilncorporating the Dlrectorfs Report) (condn Year Ended 30 April 2024 LUNCHTIME I AFTER SCHOOL CLUBS & ACTivmES Queen Elizabeth SNth Form Drop-ln - for the thkd consecutive academic year (following Covld) in parts)ership vath Holy Trlnty Church we have run a drop-in café facilty for students from the Queen Elizabeth Sixth Form College on a Monday lunchtime. Attendances fluctuated over the year, but a Core group of 8tydents attended each Monday lunchtime. Longfield Academy 7-UP Club & INSPIRE - In September 2023, for the second year running, we ran 7-UP, an after-school club for those slmdents had just started secondary school. It ran for seven weeks, until October half-term, the alm of helping new SIdents settle into secondary school and enable them to make new frlends. The club consisted of games, aclivities, and a relevant short talk I rellectlon. From October half-temi we swltched back to our INSPIRE forniat, which has been running In In Longlleld for over 11 years. We continued to altract a core group of students vtho attended weekly, helped set the programme and gave presentations on people and social tssues that mattered to them. ASSEMBUESAND CHURCH MSITS DACYM continue to as8lst 8chool8 by helplng the provlslon of a38emblle8 {or collethe worshlp) Ihroughout the academic year, and special times of Seasons such as Christmas and Easter. In our Ll8tenlng P08t capaclty. assemblle8 about Mentsl Health and Wellbelng were glven as part of Mental Health Awarene88 week to each year group at Longfield Academy in May 2023. A Ilve stream vldeo assembly was also delivered to all Students at Hurworth Acadenry on World Mental Health Day on October 10th 2023. As DACYM we delivered Harves( AdvenUChristma6, Fairtrade, and Easter a88emblle8 Into Hummersknott Academy, some of 1¢h were extended a88emblie8 at 45 minutes long. Cathryn Johnson, RE Teacher at Hummernknott say8... 'Martln Sland. DACYM'S Project Dlrector, has provlded four assembfie8 at Hummer8knott Academy thi8 academic year: Harvest, Christrnas, Fair-Trade and Easter. The range of assemblies at ummer8knott Academy have been of great benefit lo our stydents. The assemblies are meticulously planned, intsraclive and a clear, posibve and though1 message for students. We (stsff and sdents} alway8 look forward to Ihese assen•lles and are very grateful for Martin time.. In 4)ri12023 we facllilated school to ¢hurch visits for West Park Academy. Fp115 visited St Mary'8 Cockerton, Cockerton Methothsl Church and The Hoty Famity Caiholic Churth. Experlenclng different actlvltles In each place of worship. Mrs Sam Hlrst. Head Teacher at West Park Academy says... would just like to say a huge thank you from myself to you and all of the people Involved In the School to church ¥Its. You PLrt a huge amount of work in organising it and we are very grateful lo yourself and the thole team. The children ¢ame back feally ex(7ted and of joy." School to Church vlslts are something we would like to conlinue to develop.
Darlington Area Churches Youth Ministry Trustees. Annual Report oncorpo the Dirnctorfs Report) (condmnd) Year Ended 30 Apnl 2024 RESIDENTIALS & SPECIAL ACTivmES DACYM nomialty organise and run a number of special ac*vllles and residenlials durlng Ihe year, including our annual, '8reathe Youth Retreaf and 'Quest Weekends. We were able to njn a Quest Weekend in September 2023. Quest is for younger students and is held at Marrick Priory. near Richmond. Children, from Year3 5. 6 and 7, enjoyed a variety of outdoor activilies induding abseiling. rock clmbing, night-walk. leap of failh and the low ropes cout5e. part of the weekend, short refiection times were held in the chapel. Quest is taking a break in 2023. Breathe Youth Retreat remains on hiatus. but dCuSSIOnS (and a potenlial site vistt), have taken place on how we may relaunch Breathe in due Course. CONCLUSION The period of May 2023 to April 2024 has been one of continung to respond to the eVer-thanng world around us, facilitating support for hundreds of y¢)ung people %thilst also continuing to develop other aspects of work in schools, local communities, and thurches. We are grateful for those who have continued to support the work of Darlington Area Churches Youth Ministy, whether that be financially, or by betng a volunteer for the Listening Post andlor Hurworth Youth Project. Wthout such support the vital work undertaken vrt)uld not have been possible. Financial Review Income for the year totslled £70.685 (2023 £77,639) of lch £32.742 (2023 - £49,872) was restricted. Expendiiure tolalled £79.957 (2023 - £77,762) of which £35,849 (2023 £47.012) was restricted. The overall deficit of £9.272 {2023 - £123) comprised a deficit of £6,165 {2023 - £1.183) on unrestricted funds and a defi(xt of £3.107 (2023 - surplus of £1,060) on restricted fund8. At 30th April 2024 net assets totalled £36.990 (2023 - £46,262) of whid) £12,848 (2023 - £15.955) was held in restricted fvnds and £24.142 {2023 - £30,307) in unrestricted fvnds. The Trustses conslder the Current financial position to be stable. Prfncipal Funding Sources The principal sources of funding are from private individuals, local churches, personal support and service level agreements. Personal support is a long standing commitment by individuals providing fvnding for salary costs of partiojlar named members of staff. We also recewed funding from Charitable Trusts, aimed spec4ficalty at the Listening POSL The Charty will aim to carry out additional fund raising events each year. We Y•ish to thank nderS and donors for their continued support enabling DACYM to impact the INes of young people Inveslment Policy The Charity does not have an inveslment policy at the current time; li is purely a case of ensuring that income ts greater than expendIre. Reserves Policy The management Committee has examhled the ¢harlty& requlrements for reserve5 in the light of the main risks lo the organisation. The reserves are needed to meet the working capital requirements of the charity and the Management Committee are confjdent that at this level they would be able to conlinue the current activities of the d)aiity. At 30 A)rli 2024 there were restricted funds held in the amount of £12,848 principally restricted for use on the HuThvorth Youth Project and the Listening Post.
Darlington Area Churches Youth Ministry Trustees. Annual Roport Oncorporaling the Dlrectotrs Report) ¢*nU•d) Year End•d 30 April 2024 Structure Governance and Mana Governing Document The organisation Is a Gharltable company Ilmlted by guarantee, 5ncorpor8led on 8 April 2010 and registered as a charity on 26 July 2010. The company was establlshed under a Memorandum of Association which established the objects and powers of the charitable company and Is govemed under Its Artlcles of Associafjon. In the event of the company being wound up members are requlred to contribute an amount not exceedSng £10. Recrultment and Appolntment of Management Committee The direclors of the company are also charity trustees for the purposes of charlty law and under the company'6 Artlcles are known as members of the Management Committee. Under the requirements of the Memorandum and Artlcles of A880dalion the memberB of the Managemenl Commlttee are elected to serve for a perlod of three years after whlch they must be re-elected at the next Annual General Meetlng. Rl$k Management The Management Commlttee ha8 conducted a review of the major rfsk8 to which the charlty 18 exposed. A risk register is to be e$iabll8hed and updated regularly. Procedures re Health & Safety etc are to be perlodlcally revlewed to en8ure that they contlnue to meet the need8 of the charity. Oryanlsatlonal StNcture The charlty ha8 a management commlttee who meet approxlmatsly fjvo to 8lx Ilmes a year and are re8pon8lble for the strateglc dlrectlon and policy of the charlty. Owlng to the restrlctlons placed on travel, the committee met 6 times during 2020121 v5a video conference to maintaln business continuity and conlacl slaff. Public Benefft Our maln adivS1Se8 and who we help are de8crlbed In other part8 of Ihe tru81ee8' report. All our charltable actlvttle8 are undertaken to further our chaTltable purpose8 for the publlG benefft. The trustees have had regard lo the Charfty comm18810n guldance on publlc benefft throughout the year en deciding on the actlvltles of the charlty.
Darlington Area Churches Youth Ministry Trustees. Annual Report (lorpornttng the Dlre¢torfs Report) (ctythue Year ended 30 Aprfl 2024 Admln Regkntsr•d charlty n•m• Darungton Area Churche3 Youth Mini8ty Charlty reglstratton numbor 1137059 Company reql8tratlon numb•r 07217418 PrfncSpal offlce and rngl8tsrnd The DACYM Office Elm Ridge Methodi* Church Carnw Road South Darfington County Durtwn DL3 8DJ Th• Tru•tW8 Rev D Bage M8 T RaebUrrPr0U80 Ms A Med(s Rev C Jay Mr T Evans (Chalr) Mrn E Carllng Mr C E Miller M8 C L Hunter M8PJMMoon (Retlred 5 Octobèr 2023) (Appointed 6 October 2023) Ind•pondent Examln•r Jane A8croft FCA MA (Cantab> Enterpri8e Hou3e Harmlre Enterptse Pwk Bamard Castle County Durham DL12 8xr Small Company Provknlon• Thls report ha8 been prepared kn accord8rKe wtth the provis applkabl• to C4Jnpanl85 entltlad to the 8mall comp8nie8 exernption. The tru3tees' annu81 report wa8 approwd on . . trustses by: and 81gnod on behall rf the bogrd of Mr T Evans (Chair) Trustee
Darlington Area Churches Youth Ministry Independent Examinerfs Report to the Trustees of Darllngton Area Churches Youlh Ministry Year Ended 30 Aprll 2024 I report to the trustees on my examlnallon of the financial statements of Darlington Area Churthe8 Youth Ministy (Ihe charlty) for the year ended 30 Aprfl 2024. RpOnSIbIlIt$ and Basis ol Report As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the prepara15on of the financial statements In a¢[dance with the requirements of the Companies Act 2006 (Ihe 2006 Act,). Havlng sa11sfied myself that the accounts of Ihe company are nol requlred to be audited under Part 16 of the 2006 Act and are eliglble for Independent examination, I report in respect of my examination of the charity's accounts as caled out under seclion 145 of the Charfues Act 2011 ('the 2011 Act.). In carrylng out my examination I have followed the Dlrectlons glven by the Charlty Comml88lon under 8eGlion 145(5)(b) of the 2011 Aot. Ind•pend•nt Examlnevs Statsment I have completed my examlnatlon. I confirm that no matter8 have come to my attentlon In connection wlth the examinatlon glving me cause to belleve: accounllng re¢ord8 were not kept In re8pect of the charfty a8 requlred by 8eclion 386 of the 2006 Acl; or the finandal statements do not accord with those record8; or the financial statements do nol comply with the accounllng requlrements of Sectlon 396 of the 2006 Acl other than any requlrement that the accounts glve a ue and falrf vlew whlGh Is not a matter consSdered as part of an Independent examlnatlon; or the financlal ststements have not been prepared In accordance with the method3 and principles of the Slatement of Recommended Practlce for accounfjng and reportlng by charlties appllcable to charities preparing their accounts In accordance wlth the Flnanclal Repordng Standard appll¢able In the UK and Republlc of Ireland (FRS 102). I have no concerns and have come acro88 no other matter8 In connectlon wlth the examlna11on to whlch attentlon should be drawn in thls report In order to enable a proper understsndlng of the a¢¢ounts to be reached. Jane Ascroft FCA MA (Cantab) Independent Examiner Enterprlge House Harmlre Enterprlse Park Bamard Caslle County Durham DL12 8xr
Darlington Area Churches Youth Ministry Statement of Flnanclal Activities (including income and expenditure account) Year Ended 30 April 2024 2024 Restricted nds Total funds Total fvnds 2023 Unrestricted fiinds Income and endowments Donations and legacies Charitable activities Other trading activities Investment income 31,606 1,738 4,599 15.020 17,539 183 46,626 19,277 4,782 56.992 12,987 7,635 25 Total income 37.943 32,742 70,685 77.639 Expenditure Expenditure on raising funds: Costs of raising donations and legacies Costs of other tra(fing activtties Expen(re on charitsble activilies Total expendiiure 2,915 1,860 39,333 2,915 1,883 75,159 79,9SI 2,476 3.359 71,927 77,762 10 11.12 23 35,826 44.108 35,849 N•t expendityre and net movement in funds {6,165) (3,107) (9,272) (123) Reconciliation of funds Total funds brought forward Total funds carried forward 30.307 15,955 12,848 46,262 36,990 46.385 24,142 46.262 The Statement of financial athities includes all galns and losses recognlsed In the year. All income and expenditure derive from conlinuing aclivilies. The notes on pages 12 to 21 fomi part of these financial Staterne. 10-
Darlington Area Churches Youth Ministry Statomont of Flnanclal Posltlon 30 Aprfl 2024 2024 2023 Flxed As8•ts Tangible red as8ets 17 1.117 Current Assots Stocks Debtors Cash at bank arKI In hand 18 19 150 5,981 33.641 39.672 150 6,349 47,145 Credltors: amounts falllng due vAthln on• yr Net Current A886ts 320 2,000 45,145 46,262 46,262 36,152 Totsl Assets Le88 Curront Llabllldes Net A88ets 36.990 Funds of tho Charlty Restricted funds Unrestricted funds 12,848 24.142 15,955 30,307 46.262 Total charfty funds For the year ending 30 April 2024 the charity was entitled to exemptM from audit under section 477 of the Companies Act 20C6 relating to small CnPanIes. Directors, responstbilitses.. The Mnbel$ have not required the company to obtain an audit of its fftHncial statanents for the yaar in question in accordance wilh seclion 476: The directoryJ ad(nledge their responsfollities for CnPlyIng with the reqUIrenIS of th& Act with respect to accounting records and the preparati d finarKnl 8Lments. These financial 8latem8nts have been prepared in xcordance wth the provisions applicable to compantes subject to the 8rnall companies. regtine. These financial Stateme m approved by the board of trustees and authorised for issue on Ittlf2&F and are Sigfted on blf of the board by: Mr T Evans (Chair) Trustee The noto8 on pag86 12 to 21 fomi part of thow Ilnanclal Slatem. 11
Darfington Area Churches Youth Ministry Notes to the Financial Statsments Year Ended 30 April 2024 General Infommtion The charlty Is a publlc benefjl entlty and a private company Ilfftited by guarantee, registered In England and Wales and a registered charity in England and Wales. The address of the registered office is The DACYM Office, Elrn Ridge Methodlst Church, Carmel Road South, Darllngton, County Durham, DL3 80J. Statement of Compllance These financlal statements have been prepared In compliance wlth FRS 102, The Financial Reporting Standard applicable in the UK and the RepubllG of Ireland,. the Statement of Recommended Practlce appllcable to ch8rilies preparing thelr accounts in accordance wfth the Financial Reporting Standard applScable in the UK and Republlc of Ireland {FRS 102) (Charltles SORP {FRS 102)) and the Companie8 Act 2006. Accounting Policies Basis of Preparation The financlal statements have been prepared on the historical cost ba818, 88 morfifjed by the revaluatlon of certain financial assets and Ilabllftles and Investments measured at falr value through income or expendlture. The financlal statements are prepared In 8terllng, whlch18 the functEonal ¢urren¢y of the entty. The entlty 1$ a Public Benefjt Entlty. Golng Concorn There are no materlal uncertalntle8 about the charlty'8 ablllty to contlnue. Judgam•nts and 8ourGes of Estlmatlon Uncertalnty The preparallon of the financSal 8tatsments requlr88 management to make ludgements, e8tlmatss and a88umptlon8 that affect the amounts reported. These e8fjmates and Judgements are conllnualty revlewed and are based on experience and other factors. Sncludlng expectation8 of fvlure events that are belleved to be reasonable under the circumstances. The Trustees consider thal there are no significant estimates or judgements affecting these financial statements. Fund Accountlng Unrestrlcted funds are available for u8e at the dlscfellon of the Iru8tee8 in furtherance of the purposes of the charlty. Deslgnated fvnds are unrestrlcted fvnds earmarked by the trustees for 8pecifjc purposes. Restrlcted fvnds are Subjected to re8tr1clions on their expendilure imposed by the donor. -12-
Darlington Area Churches Youth Ministry Notes to the Financial Statern Ccondnu•d) Year Ended 30 April 2024 AC Policrns (condnu In¢om• All Income is induded In the slatement of finandal athilies then the tharlty i8 entitled lo the Income, any performance related ¢onditiorts attathed have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified wth reasonable accuracy. The follon9 specific policies are applied to particular categories of Income: Donatlon8 and lega inrne 18 reeefved by way of donatlons, legacles, grants and glfts and 18 Included in fijll in the Statement of Financial Aclivibes then receivable. Where legacies have been notified to the charity but the cffterla for income recognition have not been met, the legacy 18 treated as a contlngent assel and dlsclosed rf material. Grants, %theTe enlttlement Is not conditional on the delivery 01 a 8pe¢ific performance by Ihe charty, are recognised when the harlty become8 uncontfrtionalty enthled to the grant. Donated 8eTvlces and facliti88 are thduded at the value to the therlty, belng the amount the charlty would have been willing to pay to obtaln servlce8 or facilities of equivalent economlc benefft on the open markeL Inve81ment Income18 Included when receNable. Income from thafltable trathg athlty18 accounted for vthen eamed. Income from grants. vthere relaled to performance and 3pe¢tfiG dellverables, are accounted for as the charity eam8 the rlght to coMideratlon by IIB performance. Exp•nd1r• ExpendlbJre18 re¢ognlged on an acfflials ba818 a8 a Ilablllty Is IncuTred. Expendlture indudes any VAT whi¢h cannot be llY recovered, and 18 reported as part of Ihe exPendire to which it relates: C08ts of rai8ing funds comprf8e the co818 a88odated lth attractlng donatlons. grants and legacie8 and the costs of tradSng for ndraising purpose8. Charitable expendlture compri8e8 those costs Incurred by the charity in the dellvery of Its a¢tlvltles and seNlces for its benefjciaries. It Indudes both costs that can be allocated directly to such acllviiies and th08• costs of an Indlrect nre necessary to 8UPPOrt them. Olher expenrfthre nclude8 all expendibjre that 18 ner related to ralslng funds for tha tharfty nor part of Its exPendre on charitable aclivibes. All costs are allocaled between Ihe exPendre categorfes of the SOFA on a bas18 deslgned lo rellect the use of the resource. Costs relating to a particular actsvity are allocated threctly, olher8 are apportioned on an appropriate basls. Tanglble Assets All fixed assets are initiaNy recorded at cost. -13-
Darlington Area Churches Youth Ministry Notes to the Financlal Statern (¢ondnuedJ Year Ended 30 April 2024 Ac¢ountlng Policies (C Deprnciation Depreciallon Is calculated so as to write off the cost or valualSon of an as8et. less its resldual value, over the useknl eConOll¢ frfe of that assel as follows: Equlpment 25% reduclng balance Impalmwnt of Fkned Assets A revlew for indicator8 of Impalrment 16 carried out at each repoTlSng date. with the recoverable amount being estimaled Ithere such indicators exist. ere the carrying value exceeds the recoverable amount, the asset is impaired accordlngly. Prior impairments are a180 reviewed for Possible reversal at each reporting date. For the purposes of impaimient testSng, Nthen It is not posslble to estimate the recoverable amount of an Indivldual asset, an estimate Is made of the recoverable amount of Ihe cash-generating un6t to [Ch the asset belongs. The cash-generattng unit IB the 8malle8t Identifiable group of assets that Indudes the asset and generates ca8h Inflow8 thal largely Sndependent of the cash inllows from other assets or groups of assets. For Impairment lesting of goothyill, the good¥MII awuwed in a business comblnatlon 18, from the acquisitlon date, allocated to each of the ca8h-generatlng units that aTe expected to benefft from the Synergies of the comblnation, irrespectlve of vthether other assets or Ilabilities of the charlty are a88lgned to th08e units. Stocks Stocks are measured at the lower of cost and estimated selllng prlce less c08ts to complete arKI sell. Cost indudes all costs of purchase, costs of ¢onver8ion and other costs incurred In bflnglng the stock to its present location and con(rrtion. Finan¢lal InstNments The Gharity only has financial as8ets and Ilabilities of a kind Ihat qualify as baslc financlal instruments. Basic financial instruments are inrtlally recognised at transaction value and 8ubsequenty measured al their settlement value. Defined ContrMon Pkns Contributlon8 to defined contribution plans are recogni8ed an expense in the period In ¥thlch the related Service Is provlded. Prepaid contribution8 are recognised a8 an a8set to the extent that the prepayment kn411 lead to a reduction In fure payments or a cash refvnd. hen contrlbulons are not expected to be 8ellled wholly 1n 12 months of the end of the reporting dale in which the employee8 render the related service, the liability is measured on d15counted present value basis. The urwlinding of the tscount is recognised as an expense the period in which il arises. 14-
Darllngton Area Churches Youth Ministry Notss to the Financlal Statements (¢ondnuedJ Year Ended 30 April 2024 Debtors Trade and other deblors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepald net of any trade discounts due. A¢crued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date. Cash at Bank and In Hand Cash at bank and ca8h in hand Include8 cash and short temi highly Ilquld Inveslments with a Short maturty of three months or less from the date of acqulsition or openlng of the deposSt or 8lmllar account. Credltors Credltor8 are recognlsed where the charfty has a present obllgallon resulng from a past event that will probably result In the transfer of funds to a thlrd paty and the amount due to settle the obllgatlon can be mea8ured or e8tlmated rellably. Credltor8 are normally recognl8ed at thelr 8ettlement amount after a11thng for any trade discounts due. Taxallon The company18 con81dered to pa88 the te8ts 8et out In Paragraph 1 Schedule 6 of the Flnance Act 2010 and therefore It meets the deflnltSon of a charitable company for UK corporatlon tax purpose8. Accordlngly, the Gompany Is polentlalty exempt from taxation In re8pect of Income or capltal galns recelved wlthin categorle8 covered by Chapter 3 Part 11 of the Corporatlon Tax A¢t 2010 or Sectlon 256 of the taxallon of Chargeable Gain8 Act 1992, to the extent that Such Income or galn8 are applled exclusively to charltable purp08es. Llmlt•d by Ouarnntae The company18 Ilmlted by guarantee. At 30th April 2024 there were 8 members each ol whom had undertaken to contrSbute an amount not exceedlng £10 In the event of a wlndlng up. Donallons and Legacles Unre8trlcted Fund8 RestrIed Total Fund$ Fund8 2024 Donations Donations from IndNiduals Donatlons from thurche8 Personal support Cash collection8 Glft ald 16,677 5,300 7,127 3,824 2,658 300 238 20,501 7,968 7,427 238 2,$02 2,502 15-
Darlington Area Churches Youth Ministry Notes to the Flnanclal Statémthts fcondnued) Year Ended 30 April 2024 Donations and LegaGkns InnUed) Unrestricted Funds Restricted Total Funds Funds 2024 Grants Hurworth Rogers Charttable Tru8t Hadrian Trust Ashburn Charltable Tru8t 5,000 1,000 2,000 6,000 1,000 2,000 46,626 31,606 15,020 Unrestrlcted Fund8 Restrlcted Total Fund8 Fund8 2023 Donallons General donatlons Donatlon8 trom churches Glft ald 19.981 4,800 2,961 4,264 960 26 24,245 5,760 2,987 Grants Chaplaincy Fund Stsy Well fund Hosp5tal of God 18.000 5,000 1,000 29,250 18,000 5,000 1,000 56,992 27,742 Charttable Acllvttl•s Unre8tr1cted Fund8 Re8tr1cted Total Funds Fund8 2024 Ll8tenlng Post Polam Hall Quest Other In¢ome from charltable athttle8 10,239 3,600 3,700 10,239 3,600 3,700 1,738 19,277 1,738 1,738 17,539 16-
Darlington Area Churches Youth Ministry Notes to the Financial Statements Year Ended 30 April 2024 Charitable Activftfes (¢ontlnuo¢ Unrestricted Fund8 Restricted Total Funds Funds 2023 Breathe Llstening Posl Quest 1,300 8.717 2,970 1,300 8.717 2,970 12,987 12,987 Other Trndlng Activlties Unrestricted Fund8 Restrlcted Total Funds Funds 2024 Fundralslng Income Tuck Shop Income 183 183 4,599 4,782 4,599 4,599 183 Unre8tr1cted Funds Re8trlcted Total Funds Funds 2023 Sub8crlption8 Fundralslng Income Tuck shop Income 2,365 788 4,482 7,635 2,365 4,482 7,635 Investment Incom• Unre8trScted Total Funds Unre8trl¢ted Tolal Fund8 Fund8 2024 Fund8 2023 8ank Interest r8celvabl• 25 25 Costs of Ralslng Donatlons and Logacles Unrestricted Total Funds Unrestrlcted Total Fund$ Funds 2024 Fund8 2023 Donor admln co818 2.915 2,916 2,476 2,476 10. Costs of OthrTradlng A¢t5vllles Unrestricted Funds Restricted Tolal Funds Funds 2024 Tuck Shop purchase8 1,860 23 1,883 -17-
Darlington Area Churches Youth Ministry Notes to the Flnancoal Statements (condnu Year ended 30 April 2024 10. Costs of Other Tradlng Actlvftles (conbfnu8d) Unrestricted Funds Restricted Total Funds Funds 2023 Tuck shop purchases 3,359 3,359 11. Expendliure on Charitable ACtlVftl by Fund Type UnrestrScted Funds Restrlcted Total Funth Fund8 2024 Costs of chafltable actlvltle8 (see page 24) Support costs 38,569 764 35,826 74.396 39,333 35,826 76,159 Unrestr5cted Fund8 Re8trlcted Total Fund8 Fund8 2023 Costs of tharitable actlvltle8 (see page 24) Support C08ts 27,578 696 43,653 71,231 28,274 43,653 71,927 12. eXpendIre on Charttable Actlvttles by Actlvlty Ty AcOvttle8 undertaken dlrecty Support costs Total funds 2024 Tolal fund 2023 Costs of charttable acllvltle8 (8ee page 24) Govemance c08ts 74,395 74,396 764 71,231 764 74,395 764 76,159 71,927 13. Net Expendltur• Net expendlture18 Stated after charglngl{credltlng): 2024 2023 Deprectallon of tanglble ftxed assets 279 372 14. Independent Examlnallon Fa•s 2024 2023 Fees payable to the Independent examlner for: Independent examlnalon of the financial statements 600 18-
Darlington Area Churches Youth Ministry Notes to the Financial statne Year Ended 30 AprH 2024 1S. Staff Costs The total staff costs and employee beneffts for the reporling period are anafysed as follow8: 2024 2023 Wages and salaries Employer contributions to pen81on plan8 63.129 1,332 64,461 62,449 1,195 63,644 The average head count of employees durfng the year vras 3 (2023: 3). The average number of fv11-1Sme equivalent employees during the year is analysed as follows: 2024 2023 No. Number of prokct staff No employee re¢elved employee beneffts of mole than £60,01)O during the year (2023: Nil). 16. Tte0 R•mun•Yatlon and Expens No trustees recefved ellher remuneratlon or expen8e8 durlng the year (2023 - NII). 17. Tanglbl• Flxed Assets EquSpment Total Cost At 1 May 2023 and 30 Aprll 2024 Depreclatlon Al 1 May 2023 Charge for the year At 30 Aprfl 2024 Carrying amount At 30 Aprfl 2024 At 30 Aprfl 2023 3.545 3,545 2.428 279 2.428 2,707 2,707 838 838 1,117 1,117 18. Stocks 2024 2023 Tuck shop 150 19. Debtors 2024 2023 Trade deblorJ Prepayments and accrued income Other debtors 3,063 2,973 425 2,951 2,451 5,981 6.349 -19-
Darlington Area Churches Youth Ministry Notss to the Financial Statements (¢ondnirndJ Year Ended 30 April 2024 20. Creditors: amounts falllng due within one year 2024 2023 Trade Creditors Accruals and deferred income Social security and other tsxes 540 821 639 2,399 623 3,520 2,000 21. Pensions and Other Post Retirement Benefits Defmd contributlon plans The amount recognised in income or expenditure as an expense in relatlon to defined contribution plans was £1,332 (2023: £1,195). 22. Analysis of Charitable Funds Unrnstricted funds At Transfers 30 April 2024 1 May 2023 Income Expenditure General funds Tuck shop 30,307 33,344 4,599 (42,248) {1,860) (44,108) (150) 150 21,253 2,889 24,142 30,307 37.943 At TTansfers 30 April 2023 1 May 2022 Income Expenditure General funds 31,490 27,767 (30,750) (30,750) 1,800 30,307 31,490 27,767 1,800 30,307 -20-
Darfington Area Churches Youth Ministry Yr Ended 30 April 2024 21 Analysis of Charitable Funds (condnu•¢ Restrictsd funds At Transfers 30 April 2024 1 May 2023 Income Expenditure Breathe Listening P08t HYP Polam Hall Quest 4.799 (5.109) 7,971 8,777 (483> 15.955 (569) (16,873) (3,480) (11,710) {3,21n {35,849) 4230 21,982 3.460 3.600 3,700 32,742 7,951 12148 1 May 2022 Income ExpendSiur• Tran8fern 30 April 2023 Hurwort) Youth Project Breathe Listenlng Po8t HYP Polam Hall Quest 7,092 3,699 4.104 7,092 4,799 (5,109) 879 8.777 (483) 15,955 1,300 19,795 7,807 18,000 2,970 49,872 (200) {29,008) (6,928) (7,423) (3,453) (47,012) (1,800) 14,895 (1,800) The U8tenlng P08t18 thnded by a grants from AshIrnhaM Charfiablo Trusl. Hadrkn8 TN8t arKI the Hurworth Rogers Charftable TNSC 8 8ervlce level agreement Queen Ellzabeth Slxth Form College and donations. 8reathe18 fvndad by donallons and group actsvilles. The Hurworlh Youth project Is nded by grants from the HurwoTlh Rogers Charltable Trust and donatlons from All Saints Churth. Polam Hall 18 funded by a grant frc#n the Poor Moor fund, vla County Durham Communfy Foundatlon 23. Analysls ol Assets Funds Unrestricted Restricted Total Funds Fund5 Fund8 2024 Tangible fjxed assets CurTent assets Creditors less than 1 year Net assets 838 26.824 {3,520) 24,142 838 39,672 (3.520) 36.990 12,848 12,848 Unrestricted Fund8 Restrlcted Total Fund8 Funds 2023 Tangible fixed assets Cuent assets credito less than 1 year Not assets 1,117 31.190 (2,000) 30,307 1,117 47,145 {2,000) 46262 15,955 15,955 -21-
Darlington Area Churches Youth Ministry Managèment Infomiation Year Ended 30 Aprfl 2024 The Following Pages Do Not Fomi Part of the Financial Statements. -22-
Darfington Area Churches Youth Ministry Detailed stat*ne of Financial Activities Y6or Ended 30 April 2024 2024 2023 Income and endowmw Donalions and legacies General donations Donations from Individuals Donations from churches Personal support Cash collections Gift aid Hutworth Rogers Charitable Trust Chaplaincy Fund Stay Well fvnd Hospital of God Hadrian Trust shbum Charitable Trust 24,245 20,501 7,958 7,427 5.760 2,502 5,000 2,987 18,000 5,000 1,000 1,000 2,000 46,626 56,992 Charitable activilles Breathe Llstening Post Polam Hall Quest Other income from chaiitable aclivitses 1.300 8,717 10,239 3,600 3,700 1,738 19277 2,970 12,987 Olher trading activities Subscriptions Fundraising income Tuck Shop income 2,365 788 4.482 183 4,599 4,782 7,635 Inveslment tncor Bank interest ieceNable 25 Total income 70,686 77,639
Darlington Area Churches Youth Ministry Year Ended 30 April 2024 2024 2023 Expenditure Costs of raising donalions and legaclès Donor admin costs 2.915 2,476 Costs of other tradSng actlvltlos Tuck shop purchases 1083 3,359 Expendliure on charftable acllvltt•s Wages Pension contributions Insurance Legal & profe88lonal fee8 Telephone and IT Printing, statlonery & p08tage Depreciation Aclivity c08ts Trainlng staff travel & expen8e8 Othef C08ts 63,129 1.332 426 1326 1,012 69 62,449 1,195 426 448 372 3,653 4,254 1,698 371 701 810 74J96 71,231 Govemance Costs Independent Examlnerf8 fee8 Board expense8 540 156 Expendlture on charitab athftl•s 75,159 71.927 Total expenditur• 79,967 77,762 Net expendrn 19372) (123) -24-