**Company Registration Number: 08355035 Charity Registration Number: 1150933** 

## **YORKSHIRE CAMPS** 

**REPORTS AND FINANCIAL STATEMENTS FINANCIAL YEAR ENDED 31 AUGUST 2024** 



## YORKSHIRE CAMPS 

## FINANCIAL YEAR ENDED 31 AUGUST 2024 

## CONTENT 

||Page|
|---|---|
|Reference and Administrative Information|1|
|Trustees Report|2 to 5|
|Independent Examiner’s Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Statement of Cashflow|9|
|Notes on the Accounts|10 to 20|





YORKSHIRE CAMPS 

FINANCIAL YEAR ENDED 31 AUGUST 2024 

## LEGAL AND ADMINISTRATIVE INFORMATION 

|Legal Status|Yorkshire Camps is a company limited by guarantee and a registered charity|
|---|---|
|Registered Charity Name|Yorkshire Camps|
|Charity Number|1150933|
|Company Registration Number|08355035|
|Registered Office|Netherside Hall|
||Threshfield, North Yorkshire, BD23 5PP|
|Directors/Trustees|Roger Carswell|
||Anita Ellershaw|
||John Green|
||Judith Gurney|
||David Lovelock|
||Andy Peace|
||Dan Thaw|
|Secretary|Andy Peace|
|Key Management|Andy Peace|
|Solicitor|The charity engages specialist solicitors on an ad hoc basis as required|
|Bankers|National Westminster Bank|
||Skipton (A) Branch, Exchange Buildings, High Street, Skipton, BD23 1JA|
||Monmouthshire Building Society|
||Monmouthshire House, John Frost Square, Newport, NP20 1PX|
||Kingdom Bank|
||Media House, Padge Road, Beeston, Nottingham, NG9 2RS|
||Shawbrook Bank|
||Lutea House, Warley Hill Business Park, The Drive, Great Warley, Brentwood|
||CM13 3BE|
|Independent Examiner|J Clarkson|
||25 Somerdale Grove, Leeds, LS13 4SD|



- 1 - 



## YORKSHIRE CAMPS 

## FINANCIAL YEAR ENDED 31 AUGUST 2024 

## TRUSTEES REPORT 

The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their annual Trustees’ Report and the financial statements of the charity for the financial year ended 31 August 2024. These reports and statements are also prepared to meet the requirements for a Directors’ Report and accounts for the Companies Act purposes. 

The financial statements have been prepared in accordance with the accounting policies set out in note 1 and comply with the Charities Act 2011, the Companies Act 2006 and the 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 (FRS102). 

We give thanks to God for sustaining us and providing for us over the past year. These accounts are a record of His goodness to us as an organisation. We are thankful to every person who has given their time, their money, their resources and their prayers to help aid the cause of Yorkshire Camps as we seek to ‘share Jesus Christ with young people’. 

## **Structure, Governance and Management** 

## **Governing Document** 

The organisation is a charitable company limited by guarantee, incorporated on 10 January 2013 and registered as a charity on 22 February 2013. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10. 

## **Trustees** 

New Trustees are short listed and discussed by the existing board of Trustees. Those considered suitable are invited to join the board of Trustees. The new Trustees are fully inducted into the management structure of the Charity and all the requirements on them as Trustees. 

## **Risk Management** 

The Trustees have assessed the major risks that the charity is exposed to and are satisfied that there are systems and procedures in place to minimise exposure to the major risks. These major risks are reviewed regularly, along with the management procedures for dealing with them. 

## **Objectives and Activities** 

Yorkshire Camps continue to ‘Share Jesus Christ with young people’ which we do primarily through residential camps held at Netherside Hall. 

Our camps allow those who are 8 – 18 years old to: 

Enjoy an action-packed holiday Explore the Christian message Enlarge their faith 

## **1. Enjoy an action packed holiday** 

We are keen to keep fun at the heart of every camp so we work hard to develop new games and activities for the young people to enjoy. This year we added a traverse climbing wall and craft studio in the renovated Coach House. These are both very welcome additions. We also purchased a second-hand inflatable human table football which is great fun to play and entertaining to watch. 

## **2. Explore the Christian message** 

This is at the heart of all we do. We don’t presume prior knowledge about what Christians believe, but simply take time to show the campers what the Bible teaches about God, His Son Jesus and His relevance to us today. We have small group discussion times each day where campers can ask questions and find the answers in the Bible. 

- 2 - 



## YORKSHIRE CAMPS 

## FINANCIAL YEAR ENDED 31 AUGUST 2024 

## TRUSTEES REPORT 

## **3. Enlarge their faith** 

We understand that campers come from different backgrounds and some will already have a faith in God. We want to help them to grow in that faith through the Bible teaching and from being around other Christians - both the staff and through friendships with other campers. 

We offer campers the opportunity to sign up to receive the Postal Bible Club worksheets each month. These are marked by some of the Staff Team and points are awarded. It’s a great way of helping campers to study the Bible at home and to continue the link with Yorkshire Camps. 

Every camper can choose a free book at the end of camp. There are a range of books to choose from, but they all have the aim of helping campers to either ‘explore the Christian message’; further or to ‘enlarge their faith’. 

## **Public Benefit and community links** 

The charity Trustees have complied with the duty in section 4 of the 2006 Charities Act to have due regard to guidance on public benefit published by the Commission. Everyone is welcome on our camps whether they have faith or none. We host an open morning and an open day each year, where we welcome members of the community, supporters, potential campers and others who are interested to come along. We host a neighbour’s supper just before Christmas where locals are invited to sing carols around the large open fire. It is a popular event and a highlight of the year. 

This year we were due to host the local primary school’s sports day but unfortunately it was cancelled due to bad weather. 

The ‘Big Dig’ spent five days at Netherside Hall with young people from the local area, digging for historical artefacts. 

Joe McNutt (Community and Schools Worker) is a regular visitor in the local primary schools, taking assemblies and RE lessons. He also invites them to two mornings at Netherside Hall for a ‘Rewind to Christmas’ and ‘Rewind to Easter’ looking at the biblical accounts for these two Christian celebrations. 

## **Achievements and performance** 

## **Camps** 

This year we have welcomed 1,500 campers, 353 from schools, 605 from 32 different church groups and 542 on our open holiday camps across 12 camps. 

We are really keen that no campers are turned away because of the cost of camp. We have a bursary fund for this purpose and this year we have seen a good response to a request for more funding for this account. We have supported 236 places at a cost of £9,612 and £8,598 was received from donors as a contribution towards the bursary fund. 

## **Organisation Management and Staffing** 

The Trustees have oversight of Yorkshire Camps. They meet quarterly to discuss progress, assess risks and safeguarding and to make major decisions about the future such as building projects. They are also involved in the appointment of members of the Staff Team. 

They have delegated the day-to-day responsibility of managing Yorkshire Camps and Netherside Hall to Andy Peace. He leads the Senior Leadership Team which comprises of Dave Fielder (Training Team Manager) and Hannah Peace (Charity Administrator), who meet weekly. 

## **Staffing and volunteers** 

There is a Staff Team of eight, two of whom are part-time. We would love to see a number of additional roles filled this year to grow the team further. 

We are indebted to all our staff and volunteers who make running Yorkshire Camps viable. 

All our staff are self-funded and receive no salary or payment from Yorkshire Camps. This allows the camps to remain affordable and comparatively low cost to many other outdoor activity centres. We are grateful to all those who give to support the Staff Team financially to enable us to keep this model. 

- 3 - 



## YORKSHIRE CAMPS 

## FINANCIAL YEAR ENDED 31 AUGUST 2024 

## TRUSTEES REPORT 

The Training Team (our gap year programme) had fourteen young people (aged 18 – 23) this year including two who were part of Training Team Plus. This is the first year that we have had a second year for the Training Team and whilst we learnt lessons along the way, it is something we plan to continue. 

Volunteers are a large part of our community. They range in age from 16 – 80+! We are assisted by some who take on large responsibility particularly around finance and bookings. There are others who come each week to help maintain the building and grounds. Many come to help on the camps in all roles such as cooking, cleaning and with the campers. We have had well over 100 volunteers on camp this year (this includes some who have come more than once). 

## **Future** 

As we continue to approach capacity, we are praying about new centres being established across the north of England as there is a clear need and demand for more. 

We aim to consistently provide high quality camps in accordance with our three values: 

- People focussed 

- Gospel centred 

- Strive for excellence 

We do not take the demand for camps for granted and continually aim to improve them and to promote them widely. The gospel is at the centre of what we do, and we want to proclaim the name of Jesus clearly on all our camps. 

We hope to apply for planning permission for a sports barn which would provide us with a large indoor space to use in the winter months and on wet days, giving us more flexibility with activities. 

We keep our activities, equipment, building and site fresh and well maintained so they continue to be safe, enjoyable and exciting for campers to return to that they may feel at home and welcome. 

## **Financial Review** 

During the year the charity received income of £393,525 (previous year £568,427), with donations from individuals (£217,512) making up 55% of the total. A total of £8,678 was received from legacies, Trusts donated a further £21,494 and churches donated £2,787. The 30% reduction in income in 2023/24 is due to Trusts making generous one-off donations to the refurbishment of the Coach House in 2022/23. Most of the Coach House refurbishment work has now been carried out and all the income donated for this specific purpose has been spent. The charity will meet the costs of the ‘finishing touches’ from the unrestricted income. Income from camps rose to £107,257 and an additional amount of £9,612 was provided as bursary place funding. The investment properties and associated garage generated £14,720 in rental payments during the year. 

Expenditure increased to £325,096 (previous year £279,316). During the year £114,850 was spent refurbishing the Coach House and it is envisaged a further £20,000 will be required to finish the project. A new website has been designed at a cost of £3,000 and in the new financial year the functionality will be expanded to incorporate a booking system. Replacing the kitchens used by the Training Team cost £9,011, and £14,664 was spent on resurfacing part of the driveway which has improved access to the site. 

During the year items which were capitalised include £32,374 spent on installing a new zip line and swings, an air source heat pump for the Coach House costing £21,306 and a new storage shed at £2,299. 

Our Mustard Seeds (1 Mustard Seed = £10 monthly gift) has grown incredibly to 604 per month. The regular income through the Mustard Seeds allows us to budget and gives us confidence that we can meet all our regular financial commitments. The ad hoc and unexpected gifts are also really appreciated. 

We thank all our volunteers and supporters for all they did to help Yorkshire Camps over the past year, but we give all our thanks and praise to God our Father, who has done more than we have asked or imagined. 

## **Reserves Policy** 

The trustees reviewed the level of unrestricted funds at the end of the financial year and decided to continue with a risk-based approach to the level of reserves held. They consider £50,000 an appropriate level for free reserves, enabling them to address any issues arising from unforeseen costs, and free reserves at 31 August 2024 were £50,000. 

- 4 - 



## YORKSHIRE CAMPS 

## FINANCIAL YEAR ENDED 31 AUGUST 2024 

## TRUSTEES REPORT 

The trustees continue to consider plans for new and upgraded facilities at Netherside Hall and within the estate grounds. As projects are completed, they approve new ones to be funded from the designated ‘Future Projects Fund’. During the year the new kitchens were installed, the entrance road has been tarmacked, a feasibility study carried out for a new sports barn and planning approval has been obtained for conversion of some outbuildings to provide additional office space. In the coming year there are plans to upgrade the camper bathrooms and toilets in the hall, convert the outbuildings and continue to develop the functionality of the website. 

The trustees have also decided to designate funding for several ongoing projects including £5,000 for the bursary fund to allow more individuals to access camps, £30,000 to the Building Work Fund for the remaining section of hall roof which needs replacing. The cost of refurbishing the Coach House was initially met from a designated fund, but generous grants and donations have covered most of the expenditure. The outstanding finishing touches are around £20,000 and will be met from the designated fund while the unused balance of £40,000 has been transferred back to the General Purpose Fund. Finally, a designated fund has been set up to provide initial funding to develop the plans for the sports barn. A feasibility study and informal discussions with the local planning authority received favourable responses, and further work is needed before formal plans are submitted. 

## **Trustees’ Responsibilities in Relation to the Financial Statements** 

The charity Trustees (who are also the Directors of Yorkshire Camps for the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including income and expenditure for that period. In preparing the financial statements, the trustees are required to: 

- Select suitable accounting policies and then apply them consistently; 

- Observe the methods and principles in the Charities SORP; 

- Make judgements and estimates that are reasonable and prudent; 

- State whether applicable UK accounting standards have been followed, subject to any material departures disclosed 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 business 

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. 

Signed on behalf of the board of Trustees 


29 January 2025 

- 5 - 



YORKSHIRE CAMPS 

CHARITY No. 1150933, COMPANY No. 08355035 

FINANCIAL YEAR ENDED 31 AUGUST 2024 

## INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF YORKSHIRE CAMPS 

I report on the accounts of the company for the financial year ended 31 August 2024, which are set out on pages 7 to 20. 

## **Respective responsibilities of trustees and examiner** 

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. 

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: 

- examine the accounts under section 145 of the Charities Act 

- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 

- to state whether particular matters have come to my attention 

## **Basis of independent examiner’s report** 

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. 

## **Independent examiner’s statement** 

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect: 

- accounting records were not kept in accordance with section 386 of the Companies Act 2006; or 

- the accounts do not accord with such records; or 

• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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 

- the accounts have not been prepared in accordance with the Charities SORP (FRS102). 

I 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. 


## 29 January 2025 

Joanna Clarkson 

Member of the Institute of Chartered Accountants in England and Wales 25 Somerdale Grove, Leeds, LS13 4SD 

- 6 - 



CHARITY No. 1150933, COMPANY No. 08355035 

## YORKSHIRE CAMPS 

FINANCIAL YEAR ENDED 31 AUGUST 2024 

## STATEMENT OF FINANCIAL ACTIVITIES 

(Incorporating an Income and Expenditure Account) 

|Note<br>**Income from:**<br>Donations, Legacies and<br>Grants<br>2<br>Charitable Activities<br>3<br>Other Trading Activities<br>4<br>Investments<br>5<br>Other Income<br>**Total Income**<br>**Expenditure on:**<br>Charitable Activities<br>Team Costs<br>6/7<br>Camp Costs<br>6/7<br>Raising Funds<br>4/5<br>**Total Expenditure**<br>**Net Income/(Expenditure)**<br>Transfers between Funds<br>**Net movement in Funds**<br>**Reconciliation of Funds:**<br>Total Funds brought forward<br>**Total Funds carried forward**|**Unrestricted**<br>**Funds**<br>**£**<br>221,727<br>107,257<br>7,378<br>17,644<br>775<br>**354,781**<br>13,714<br>199,101<br>212,815<br>11,753<br>**224,568**<br>**130,213**<br>(9,479)<br>**125,734**<br>932,076<br>**1,052,810**|**Restricted**<br>**Funds**<br>**£**<br>38,744<br>-<br>-<br>-<br>-<br>**38,744**<br>39,903<br>60,625<br>100,528<br>-<br>**100,528**<br>**(61,784)**<br>9,479<br>**(57,305)**<br>57,305<br>**5,000**|**Total Funds**<br>**2024**<br>**£**<br>260,471<br>107,257<br>7,378<br>17,644<br>775<br>**393,525**<br>53,617<br>259,726<br>313,343<br>11,753<br>**325,096**<br>**68,429**<br>-<br>**68,429**<br>989,381<br>**1,057,810**|Total<br>2023<br>£<br>452,449<br>94,838<br>6,068<br>14,310<br>762|
|---|---|---|---|---|
|||||568,427|
|||||33,912<br>238,001|
|||||271,913<br>7,403|
|||||279,316<br>289,111<br>-|
|||||289,111<br>700,270|
|||||989,381|



The Statement of Financial Activities includes all gains and losses recognised in the year. 

All income and expenditure derive from continuing activities. 

See Note 23 on page 18 for comparative figures from the financial year ended 31 August 2023. 

- 7 - 



YORKSHIRE CAMPS 

CHARITY No. 1150933, COMPANY No. 08355035 

FINANCIAL YEAR ENDED 31 AUGUST 2024 

## BALANCE SHEET 

|Note<br>**Fixed Assets**<br>Tangible Assets<br>Investment Assets<br>13<br>Non-investment Assets<br>13<br>**Total Tangible Assets**<br>**Current Assets**<br>Stock<br>14<br>Debtors<br>15<br>Cash at bank and in hand<br>**Total Current Assets**<br>**Liabilities**<br>Creditors: Amounts falling due<br>within one year<br>16<br>**Net Current Assets**<br>**Total Assets less Current**<br>**Liabilities**<br>Creditors: Amounts falling due<br>after more than one year<br>17<br>**Net Assets**<br>**Funds of the charity**<br>Restricted Income Funds<br>19<br>Unrestricted Income Funds<br>20<br>**Total Funds**|**2024**<br>**£**<br>**£**<br>403,000<br>97,573<br>**500,573**<br>4,619<br>47,896<br>528,828<br>**581,343**<br>(24,106)<br>**557,237**<br>**1,057,810**<br>-<br>**1,057,810**<br>**£**<br>5,000<br>1,052,810<br>**1,057,810**|2023<br>£<br>403,000<br>53,780|
|---|---|---|
|||456,780<br>3,660<br>45,500<br>509,058|
|||558,218|
|||(25,617)|
|||532,601<br>989,381<br>-|
|||989,381|
|||£<br>57,305<br>932,076|
|||989,381|



The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. No member of the company has deposited a notice, pursuant to section 476 of the Companies Act 2006, requiring an audit of these accounts. 

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. 

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies’ regime and in accordance with FRS102 SORP. 

The notes at pages 10 to 20 form part of these accounts. 

The accounts were approved by the Board on 


29 January 2025 

Trustee 

- 8 - 



CHARITY No. 1150933, COMPANY No. 08355035 

## YORKSHIRE CAMPS 

FINANCIAL YEAR ENDED 31 AUGUST 2024 

## STATEMENT OF CASHFLOW 

|**Cashflows from Operating Activities:**<br>Net income / (expenditure) for the year (as per<br>SOFA)<br>**Adjustments for:**<br>Depreciation charges<br>Investment income<br>Expenditure on investment properties<br>(Increase) / decrease in stocks<br>(Increase) / decrease in debtors<br>Increase / (decrease) in creditors<br>**Net cash provided by (used in) operating**<br>**activities**<br>**Cashflows from Investing Activities:**<br>Investment income<br>Expenditure on investment properties<br>Purchase of investment property<br>Purchase of plant and equipment<br>**Net cash provided by (used in) investing**<br>**activities**<br>**Cash flows from financing activities:**<br>Repayments of borrowing<br>**Net cash provided by (used in) financing**<br>**activities**<br>**Change in cash and cash equivalents**<br>**Cash and cash equivalents at the beginning of**<br>**the year**<br>**Cash and cash equivalents at the end of the**<br>**year**|**2024**<br>**Unrestricted**<br>**Funds**<br>**Restricted**<br>**Funds**<br>**£**<br>**£**<br>**£**<br>130,213<br>(61,784)<br>16,001<br>(17,644)<br>3,289<br>(959)<br>(13,398)<br>11,002<br>4,971<br>(6,482)<br>**122,473**<br>**(57,264)**<br>17,644<br>(3,289)<br>-<br>(59,794)<br>**(45,439)**<br>-<br>**-**<br>**77,034**<br>**(57,264)**<br>454,259<br>54,799<br>**531,293**<br>**(2,465)**|**2023**<br>**Unrestricted**<br>**Funds**<br>**Restricted**<br>**Funds**<br>**£**<br>**£**<br>**£**<br>238,712<br>50,399<br>10,312<br>(14,745)<br>1,791<br>(999)<br>(6,712)<br>(7,789)<br>4,862<br>3,340<br>**233,221**<br>**45,950**<br>14,745<br>(1,791)<br>-<br>(35,506)<br>**(22,552)**<br>(10,000)<br>**(10,000)**<br>**200,669**<br>**45,950**<br>253,590<br>8,849<br>**454,259**<br>**54,799**|**2023**<br>**Unrestricted**<br>**Funds**<br>**Restricted**<br>**Funds**<br>**£**<br>**£**<br>**£**<br>238,712<br>50,399<br>10,312<br>(14,745)<br>1,791<br>(999)<br>(6,712)<br>(7,789)<br>4,862<br>3,340<br>**233,221**<br>**45,950**<br>14,745<br>(1,791)<br>-<br>(35,506)<br>**(22,552)**<br>(10,000)<br>**(10,000)**<br>**200,669**<br>**45,950**<br>253,590<br>8,849<br>**454,259**<br>**54,799**|**Restricted**<br>**Funds**<br>**£**<br>50,399<br>(7,789)<br>3,340|
|---|---|---|---|---|
||-||||
||||||
||||**200,669**<br>**45,950**<br>253,590<br>8,849||
||||**454,259**<br>**54,799**||



- 9 - 



YORKSHIRE CAMPS 

FINANCIAL YEAR ENDED 31 AUGUST 2024 

## NOTES ON THE ACCOUNTS 

## **1. ACCOUNTING POLICIES** 

## **1.1 Basis of preparation** 

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the note(s) to these accounts. The accounts have been prepared to give a ‘true and fair view’ in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016 and Update Bulletin 2 published on 5 October 2018), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Companies Act 2006, the Charities Act 2011 and UK Generally Accepted Accounting Practice. 

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern. 

## **1.2 Fund accounting** 

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity, and which have not been designated for other purposes. 

Designated funds are unrestricted funds that have been earmarked by the trustees for specific future purposes or projects. 

Restricted funds are funds which are to be used in accordance with specific instructions imposed by donors or which have been raised by the charity for a particular purpose. 

The aims and use of each designated and restricted fund are set out in notes 19 and 20 to the financial statements. 

## **1.3 Income** 

All income is included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. 

Income from donations, grants and investment income is reported in the Statement of Financial Activities during the year in which income is received. 

Income from charitable activities is included in the Statement of Financial Activities in the year in which the corresponding services are delivered. As a result, invoiced camp fees that relate to future periods are recorded as deferred income. 

Gifts in kind are measured at fair value (the amount for which the asset could be exchanged) unless impracticable to do so. Those gifts in kind received for use by the charity are included in the Statement of Financial Activities as income from donations when receivable. A corresponding amount is also recognised as expenditure during the period of receipt. 

The value of any voluntary help received by the charity is not included in the accounts, but is described in the trustees’ annual report. 

## **1.4 Resources expended** 

Expenditure is recognised on an accruals basis once there is a legal or constructive obligation to make payments to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. 

Charitable activities include expenditure associated with costs incurred by the charity in the delivery of its activities and services for its beneficiaries. Where costs cannot be directly attributed to specific activities they have been allocated on a basis consistent with the use of the resources. Costs are apportioned between the periods relating to when camps are taking place, and the remaining time when the core team members are resident on site receiving teaching, training and preparing for the upcoming camps. The following apportionment has been applied to the costs of charitable activities, and is reflected in Notes 6 and 7. 

||Camp|Team|
|---|---|---|
|Housekeeping|54%|46%|
|Utilities|54%|46%|



Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements. 

- 10 - 



## YORKSHIRE CAMPS 

## FINANCIAL YEAR ENDED 31 AUGUST 2024 

## NOTES ON THE ACCOUNTS 

The cost of raising funds includes the expenditure incurred in maintaining and insuring the investment properties, merchandise printed with a Yorkshire Camps logo which has been purchased for resale, and the cost of producing leaflets encouraging voluntary contributions to the work of the charity. 

## **Tangible fixed assets** 

Tangible fixed assets are stated at cost less depreciation. There is a de minimis limit set on capitalising items, which is currently £750. The depreciation is calculated to write off the cost less estimated residual value of each asset over its expected useful life, using the following values: 

Equipment and Machinery 10% straight line Fixtures and Fittings 15% straight line Computer and Office Equipment 33% straight line Vehicles 33% straight line Investment Property It is the policy of the charity to maintain properties to such a standard that their value is not impaired by the passage of time. The residual value is similar to the original cost and depreciation is immaterial. 

An impairment review is conducted annually on the investment properties to ensure nothing has impacted on their value. 

## **Stock** 

Stock is valued at the lower of cost or net realisable value. 

## **Debtors** 

Debtors are recognised at the settlement amount, and prepayments are valued at the amount prepaid after taking account of any trade discounts due. 

## **Cash at bank and in hand** 

Cash at bank and cash in hand includes cash and short term highly liquid investments. 

## **Creditors and provisions** 

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party, and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 

## **2. DONATIONS, LEGACIES AND GRANTS** 

|Donations and gifts –<br>individuals<br>Legacies<br>Donations and gifts –<br>churches<br>Donations and gifts – trusts<br>and companies<br>In kind|**Unrestricted**<br>**Funds**<br>**£**<br>182,312<br>8,678<br>2,387<br>18,350<br>10,000<br>**221,727**|**Restricted**<br>**Funds**<br>**£**<br>35,200<br>-<br>400<br>3,144<br>-<br>**38,744**|**Total**<br>**£**<br>217,512<br>8,678<br>2,787<br>21,494<br>10,000<br>**260,471**|2023<br>£<br>217,735<br>-<br>6,814<br>227,900<br>-|
|---|---|---|---|---|
|||||452,449|



See Note 23 on page 18 for comparative figures from the financial year ended 31 August 2023. 

- 11 - 



## YORKSHIRE CAMPS 

FINANCIAL YEAR ENDED 31 AUGUST 2024 

## NOTES ON THE ACCOUNTS 

## **3. CHARITABLE ACTIVITIES** 

|Camps<br>Camps for schools<br>Camps for churches<br>**. OTHER TRADING ACTIVITIES**<br>Income from charitable trading<br>Charitable Trading: cost of goods sold<br>Net proceeds of trading activities<br>Other costs inc publicity<br>**Net other trading activities**<br>**. INVESTMENT ACTIVITIES**<br>Investment Property income<br>Investment Property costs<br>Net Investment Property income<br>Interest bearing accounts<br>**Net Investment Activities**||**2024**<br>**£**<br>43,478<br>20,646<br>43,133<br>**107,257**<br>**Unrestricted**<br>**Funds**<br>**2024**<br>**£**<br>7,378<br>(8,464)<br>(1,086)<br>(2,171)<br>**(3,257)**<br>**2024**<br>**£**<br>14,720<br>(3,289)<br>11,431<br>2,924<br>**14,355**|2023<br>£<br>46,653<br>12,054<br>36,131|
|---|---|---|---|
||||94,838|
||||2023<br>£<br>6,068<br> <br>(6,612)<br> <br>456<br> <br>(1,100)<br>(644)<br>2023<br>£<br>12,280<br>(1,791)|
||||10,489<br>2,030|
||||12,519|



## **4. OTHER TRADING ACTIVITIES** 

## **5. INVESTMENT ACTIVITIES** 

- 12 - 



## YORKSHIRE CAMPS 

FINANCIAL YEAR ENDED 31 AUGUST 2024 

## NOTES ON THE ACCOUNTS 

## **6. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES** 

|Camp expenses<br>Food and housekeeping<br>Depreciation<br>Gifts in Kind<br>Support Costs<br>Governance Costs|**Camp**<br>**Costs**<br>**£**<br>11,038<br>36,738<br>16,001<br>-<br>195,936<br>13<br>**259,726**|**Team**<br>**Costs**<br>**£**<br>-<br>9,974<br>-<br>-<br>43,643<br>-<br>**53,617**|**Total Costs**<br>**2024**<br>**£**<br>11,038<br>46,712<br>16,001<br>-<br>239,579<br>13<br>**313,343**|2023<br>£<br>13,517<br>37,459<br>10,312<br>-<br>211,612<br>13|
|---|---|---|---|---|
|||||271,913|



See Note 23 on page 19 for comparative figures from the financial year ended 31 August 2023. 

## **7. SUPPORT COSTS** 

|Office Costs<br>Team and volunteers<br>Netherside Hall and site<br>refurbishment and equipment<br>Maintenance, health and safety,<br>grounds<br>Utilities|**Camp**<br>**Costs**<br>**£**<br>28,649<br>8,467<br>111,606<br>28,549<br>18,665<br>**195,936**|**Team**<br>**Costs**<br>**£**<br>396<br>25,922<br>3,244<br>-<br>14,081<br>**43,643**|**Total Costs**<br>**2024**<br>**£**<br>29,045<br>34,389<br>114,850<br>28,549<br>32,746<br>**239,579**|2023<br>£<br>20,126<br>22,182<br>111,395<br>33,315<br>24,594|
|---|---|---|---|---|
|||||211,612|



In preparing the financial statements, the trustees consider it is appropriate to identify the costs that, whilst being necessary to deliver the camps, do not themselves produce or constitute the output of the charitable activity, and then classify these as support costs which are related to the delivery of the charitable activity. 

See Note 23 on page 19 for comparative figures from the financial year ended 31 August 2023. 

## **8. GOVERNANCE COSTS** 

|Charitable Administration|**Camp**<br>**Costs**<br>**£**<br>13<br>**13**|**Total Costs**<br>**2024**<br>**£**<br>13<br>**13**|2023<br>£<br>13|
|---|---|---|---|
||||13|



## **9. TRUSTEES** 

In 2023/24 no Trustees were paid by the charity, nor did any receive payment for professional or other services supplied to the charity. During the year two Trustees interviewed a new staff member prior to their appointment and the trustees were reimbursed £228.45 for travel and accommodation expenses. (2022/23 nil). 

- 13 - 



YORKSHIRE CAMPS 

FINANCIAL YEAR ENDED 31 AUGUST 2024 

## NOTES ON THE ACCOUNTS 

## **10. EMPLOYEES** 

There were no employees during the year. The charity is staffed entirely by volunteers, who are expected to raise their own financial support whilst they assist with the running of the charity. 

## **11. RELATED PARTY TRANSACTIONS** 

The total value of donations received during the year from Trustees and their close family was £6,465. All of the donations were unrestricted, except for a donation of £1,000 which was given to the Assisted Places Fund from the proceeds of Christmas card sales by 10ofthose. 

Roger Carswell, a Trustee, rents the garage at 30 Badgergate at an open market rate and paid £435 during the year. He also supplied Christian books at cost amounting to £45. 

During the year James Gurney, a professional builder and husband of Judith Gurney a Trustee, was involved in the renovation of the Coach House. He was paid £8,079 for his labour and some building materials he supplied, both of which were supplied at below market rates. 

10ofthose whose directors include Roger Carswell, a Trustee, and a close family member with a controlling interest supplied Christian books costing £2,715. 

A vehicle owned and run by Dorothy Carswell, wife of Roger Carswell, was used to transport some members of the Training Team to various destinations during the year. The mileage was reimbursed at £0.45 per mile and totalled £288. 

Jonathan Carswell, son of Roger Carswell, supplied materials to be used during camp meetings at cost and received £50. 

Harry Peace, son of Andy Peace a Trustee, had a vehicle where he paid for its fuel and used it to transport some members of the Training Team to various destinations during the year. A payment of £0.45 was reimbursed for each mile travelled, and he received a total of £1,184 during the year. 

## **12. CORPORATION TAXATION** 

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. 

## **13. TANGIBLE FIXED ASSETS** 

|**Cost**<br>At 1 Sept 2023<br>Additions<br>**At 31 August 2024**<br>**Depreciation**<br>At 1 Sept 2023<br>Charge for the<br>Period<br>**At 31 August 2024**<br>**Net Book Value**<br>**At 31 August 2024**<br>At 31 August 2023|**Office**<br>**equipment**<br>**£**<br>1,483<br>-<br>**1,483**<br>1,483<br>-<br>**1,483**<br>**0**<br>0|**Fixtures**<br>**and fittings**<br>**£**<br>9,064<br>3,447<br>**12,511**<br>5,682<br>1,704<br>**7,386**<br>**5,125**<br>3,382|**Equipment**<br>**and**<br>**machinery**<br>**£**<br>76,727<br>56,347<br>**133,074**<br>27,349<br>13,307<br>**40,656**<br>**92,418**<br>49,378|**Investment**<br>**Property**<br>**£**<br>403,000<br>-<br>**403,000**<br>-<br>-<br>**-**<br>**403,000**<br>403,000|**Vehicles**<br>**£**<br>4,000<br>-<br>**4,000**<br>2,980<br>990<br>**3,970**<br>**30**<br>1,020|**Total 2024**<br>**£**<br>494,274<br>59,794<br>**554,068**<br>37,494<br>16,001<br>**53,495**<br>**500,573**<br>456,780|2023<br>£<br>458,768<br>35,506|
|---|---|---|---|---|---|---|---|
||||||||494,274|
||||||||27,182<br>10,312|
||||||||37,494|
|||||||||



See Note 23 on page 19 for comparative figures from the financial year ended 31 August 2023. 

- 14 - 



## YORKSHIRE CAMPS 

## FINANCIAL YEAR ENDED 31 AUGUST 2024 

## NOTES ON THE ACCOUNTS 

## **14. STOCK** 

|Merchandise<br>**5. DEBTORS: Amounts falling due within one year**<br>HMRC Gift Aid Reclaim<br>Income received but not<br>banked<br>Refund of supplier<br>overpayment<br>Prepayment of expenditure<br>Camp Debtors<br>**6. CREDITORS: Amounts falling due within one year**<br>Trade Creditors<br>Deferred Income<br>**eferred Income**<br>**Category**<br>**Balance**<br>**01/09/23**<br>**£**<br>Individual camp fees in advance<br>6,131<br>Church camp fees in advance<br>1,000<br>Church camp holding deposits in advance<br>500<br>**Total camps fees received in advance**<br>**7,631**<br>Donations towards costs of Training Team<br>members in coming year<br>151<br>R Carswell garage rental payments in<br>advance<br>435<br>**Total Deferred Income**<br>**8,217**|**Released**<br>**In Year**<br>**£**<br>(6,131)<br>(1,000)<br>(500)<br>**(7,631)**<br>(151)<br>(435)<br>**(8,217)**||**2024**<br>**£**<br>4,619<br>**4,619**<br>**2024**<br>**£**<br>10,709<br>14,278<br>77<br>20,654<br>2,178<br>**47,896**<br>**2024**<br>**£**<br>16,298<br>7,808<br>**24,106**<br>**New**<br>**Deferrals**<br>**£**<br>5,010<br>330<br>200<br>**5,540**<br>1,688<br>580<br>**7,808**||2023<br>£<br>3,660<br>3,660<br>2023<br>£<br>6,404<br>16,025<br>1,059<br>22,012<br>-<br>45,500<br>2023<br>£<br>17,400<br>8,217<br>25,617<br>**Balance**<br>**31/08/24**<br>**£**<br>5,010<br>330<br>200|
|---|---|---|---|---|---|
|||||||
|||||||
|||||||
|||||||
|||||||
||||||**5,540**<br>1,688<br>580|
||||||**7,808**|



## **15. DEBTORS: Amounts falling due within one year** 

## **16. CREDITORS: Amounts falling due within one year** 

## **Deferred Income** 

See Note 23 on page 19 for comparative figures from the financial year ended 31 August 2023. 

- 15 - 



## YORKSHIRE CAMPS 

## FINANCIAL YEAR ENDED 31 AUGUST 2024 

## NOTES ON THE ACCOUNTS 

## **17. COMMITMENTS** 

Yorkshire Camps have leased Netherside Hall from The Liz and Terry Bramall Foundation for 25 years from 1 May 2022, at a cost of £1 per year. 

## **18. CREDITORS: Amounts falling due after more than one year** 

|**9. RESTRICTED INCOME FUNDS**<br>**Balance**<br>**01/09/23**<br>**£**<br>Assisted Places Fund<br>-<br>Coach House Fund<br>57,305<br>Training Team and<br>Bursary Fund<br>-<br>**57,305**|**Incoming**<br>**Resource**<br>**£**<br>8,598<br>-<br>30,146<br>**38,744**|**Outgoing**<br>**Resource**<br>**£**<br>-<br>60,626<br>39,902<br>**100,528**||**2024**<br>**£**<br>-<br>**Transfers**<br>**£**<br>(3,598)<br>3,321<br>9,756<br>**9,479**||2023<br>£<br>-|
|---|---|---|---|---|---|---|
|||||||**Balance**<br>**31/08/24**<br>**£**<br>**5,000**<br>-<br>-|
|||||||**5,000**|



## **19. RESTRICTED INCOME FUNDS** 

## **Assisted Places Fund** 

The fund contains monies donated to the charity to provide holidays for free or at a reduced cost in cases of financial hardship. 

## **Training Team and Bursary Fund** 

This fund has been set up for donations which contribute towards the day to day living costs and other expenses associated with the members of the Training Team. 

## **Coach House Fund** 

Specific donations for the redevelopment work on the Coach House are being placed in this fund. 

See Note 23 on page 20 for comparative figures from the financial year ended 31 August 2023. 

## **20. UNRESTRICTED INCOME FUNDS** 

|General Fund<br>Building Fund<br>Coach House<br>Refurbishment Fund<br>Property Fund<br>Sports Barn Fund<br>Future Projects Fund|**Balance**<br>**01/09/23**<br>**£**<br>207,341<br>6,553<br>65,182<br>403,000<br>-<br>250,000<br>**932,076**|**Incoming**<br>**Resources**<br>**£**<br>354,781<br>-<br>-<br>-<br>-<br>-<br>**354,781**|**Outgoing**<br>**Resources**<br>**£**<br>179,592<br>-<br>187<br>-<br>-<br>44,789<br>**224,568**|**Transfers**<br>**£**<br>(271,158)<br>20,000<br>(43,321)<br>-<br>285,000<br>-<br>**(9,479)**|**Balance**<br>**31/08/24**<br>**£**<br>**111,372**<br>**26,553**<br>**21,674**<br>**403,000**<br>**285,000**<br>**205,211**|
|---|---|---|---|---|---|
||||||**1,052,810**|



The trustees have chosen to create the following designated funds from surplus unrestricted funds: 

## **Building Fund** 

This fund is to assist with the refurbishment of Netherside Hall and other structures within the estate. 

- 16 - 



## YORKSHIRE CAMPS 

## FINANCIAL YEAR ENDED 31 AUGUST 2024 

## NOTES ON THE ACCOUNTS 

## **Property Fund** 

The fund has been created, and will be maintained, at the value of the property owned by the charity to give a clearer understanding of the ‘free’ unrestricted reserves available for general use. 

## **Coach House Refurbishment Fund** 

Previously, the Trustees designated £75,000 of general funds to meet the initial costs of the Coach House refurbishment. The remaining balance will be used to meet the outstanding costs of the project now the donations given specifically for the refurbishment have been used (see Note 19. Restricted Funds). 

## **Sports Barn Fund** 

The fund will be used to further investigate the possibility of building a large sports barn on the estate to provide a large indoor space for activities during inclement weather. 

## **Future Projects Fund** 

The Trustees have approved a program of works for the coming years which will improve the facilities and activities available for those who attend camps and the team members that run them. In 2022/23 they allocated £250,000 in initial funding which enabled a number of projects to be completed and other larger ones to have feasibility studies carried out. 

See Note 23 on page 20 for comparative figures from the financial year ended 31 August 2023 

## **21. TRANSFERS** 

Transfers to / (from) the General Fund 

|Restricted Funds:<br>Assisted Places Fund<br>Training Team & Bursary Fund<br>Designated Funds<br>Building Work Fund<br>Coach House Development<br>Fund<br>Sports Barn Fund<br>Explanation of transfers to / (from) the General Fund<br>Assisted Places Fund – bursary places funded in 23/24<br>Assisted Places Fund – to meet overspend<br>Assisted Places Fund – to fund places in coming years<br>Training Team and Bursary Fund – to meet overspend<br>Building Work Fund – roofing repairs<br>Coach House Development Fund – return of unspent initial funding<br>Sports Barn Fund – funding to progress project|£<br>3,598<br>(9,756)<br>(20,000)<br>40,000<br>(285,000)||£<br>(6,158)<br>(265,000)|
|---|---|---|---|
||||(271,158)|
||||9,612<br>(1,014)<br>(5,000)<br>(9,756)<br>(20,000)<br>40,000<br>(285,000)|
||||(271,158)|



There has been a transfer of funds from the designated Coach House Refurbishment Fund to the restricted Coach House Fund. The refurbishment of the Coach House is almost complete, and all the gifts received for this specific project have been used, leaving a £3,321 shortfall in the restricted fund in 2023/24. 

See Note 23 on page 20 for comparative figures from the financial year ended 31 August 2023. 

- 17 - 



YORKSHIRE CAMPS 

FINANCIAL YEAR ENDED 31 AUGUST 2024 

## NOTES ON THE ACCOUNTS 

## **22. ANALYSIS OF NET ASSETS BETWEEN FUNDS** 

|Restricted Income Funds<br>Unrestricted Income Funds<br>**Total Funds**|**Tangible**<br>**Fixed Assets**<br>**£**<br>-<br>500,573<br>**500,573**|**Net Current**<br>**Assets**<br>**£**<br>5,000<br>552,237<br>**557,237**|**Total**<br>**£**<br>**5,000**<br>**1,052,810**|
|---|---|---|---|
||||**1,057,810**|



See Note 23 on page 20 for comparative figures from the financial year ended 31 August 2023 

## **23. INFORMATION FROM FINANCIAL YEAR ENDED 31 AUGUST 2023 FOR COMPARISON** 

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) 

|||**Unrestricted**|**Restricted Funds**|**Total Funds 2023**|Total|
|---|---|---|---|---|---|
|||**Funds**|||2022|
||Note|<br>**£**|**£**|**£**|£|
|**Income from:**||||||
|Donations, Legacies and Grants|2|275,191|<br>177,258|452,449|258,068|
|Charitable Activities|3|94,838|<br>-|94,838|76,159|
|Other Trading Activities|4|6,068|<br>-|6,068|4,599|
|Investments|5|14,310|<br>-|14,310|9,793|
|Other Income||762|<br>-|762|565|
|**Total Income**||**391,169**|<br>**177,258**|**568,427**|349,184|
|**Expenditure on:**||||||
|Charitable Activities||||||
|Team Costs|6/7|10,576|<br>23,336|33,912|34,044|
|Camp Costs|6/7|135,865|<br>102,136|238,001|124,787|
|||146,441|<br>125,472|271,913|158,831|
|Raising Funds|4/5|7,403|<br>-|7,403|5,762|
|**Total Expenditure**||**153,844**|<br>**125,472**|**279,316**|164,593|
|**Net Income/(Expenditure)**||**237,325**|<br>**51,786**|**289,111**|184,591|
|Transfers between Funds||4,409|<br>(4,409)|-|-|
|**Net movement in Funds**||**241,734**|<br>**47,377**|**289,111**|184,591|
|**Reconciliation of Funds:**||||||
|Total Funds brought forward||690,342|<br>9,928|700,270|515,679|
|**Total Funds carried forward**||**932,076**|<br>**57,305**|**989,381**|700,270|
|NOTE 2. DONATIONS, LEGACIES AND GRANTS||||||
|||**Unrestricted**|**Restricted Funds**|**Total**|2022|
|||**Funds**||||
|||**£**|**£**|**£**|£|
|Donations and gifts –  individuals||194,477|23,258|217,735|222,370|
|Legacies||-|-|-|21,989|
|Donations and gifts – churches||3,314|3,500|6,814|4,677|
|Donations and gifts – trusts||77,400|150,500|227,900|5,932|
|In kind||-|-|-|3,100|
|||**275,191**|**177,258**|**452,449**|258,068|



- 18 - 



## YORKSHIRE CAMPS 

## FINANCIAL YEAR ENDED 31 AUGUST 2024 

## NOTES ON THE ACCOUNTS 

## NOTE 6. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES 

||**Camp**|**Team**|**Total Costs 2023**|2022|
|---|---|---|---|---|
||**Costs**|**Costs**|||
||**£**|**£**|**£**|£|
|Camp expenses|12,517|-|12,517|10,808|
|Food and housekeeping|31,547|5,912|37,459|29,454|
|Depreciation|10,312|-|10,312|6,751|
|Gifts in Kind|-|-|-|100|
|Support Costs|183,612|28,000|211,612|111,705|
|Governance Costs|13|-|13|13|
||**238,001**|**33,912**|**271,913**|158,831|



## NOTE 7. SUPPORT COSTS 

|Office Costs<br>Team and volunteers<br>Netherside Hall and site refurbishment and<br>equipment<br>Maintenance, health and safety, grounds<br>Utilities|**Camp**<br>**Costs**<br>**£**<br>19,761<br>5,293<br>111,225<br>33,315<br>14,018<br>**183,612**|**Team**<br>**Costs**<br>**£**<br>365<br>16,889<br>170<br>-<br>10,576<br>**28,000**|**Total Costs 2023**<br>**£**<br>20,126<br>22,182<br>111,395<br>33,315<br>24,594<br>**211,612**|2022<br>£<br>28,174<br>20,732<br>30,061<br>9,489<br>23,249|
|---|---|---|---|---|
|||||111,705|



## NOTE 13. TANGIBLE FIXED ASSETS 

|**Office**<br>**equipment**<br>**Fixtures and**<br>**fittings**<br>**Equipment**<br>**and**<br>**machinery**<br>**Investment**<br>**Property**<br>**£**<br>**£**<br>**£**<br>**£**<br>**Cost**<br>At 1 Sept 2022<br>1,483<br>9,064<br>41,221<br>403,000<br>Additions<br>-<br>-<br>35,506<br>-<br>**At 31 August 2023**<br>**1,483**<br>**9,064**<br>**76,727**<br>**403,000**<br>**Depreciation**<br>At 1 Sept 2022<br>1,483<br>4,373<br>19,676<br>-<br>Charge for the Period<br>-<br>1,309<br>7,673<br>-<br>**At 31 August 2023**<br>**1,483**<br>**5,682**<br>**27,349**<br>**-**<br>**Net Book Value**<br>**At 31 August 2023**<br>**0**<br>**4,691**<br>**21,545**<br>**403,000**<br>At 31 August 2022<br>0<br>4,691<br>21,545<br>403,000<br>OTE 16. DEFERRED INCOME<br>**Category**<br>**Balance**<br>**01/09/22**<br>**Released**<br>**In Year**<br>**£**<br>**£**<br>Individual camp fees in advance<br>2,672<br>(2,672)<br>Church camp fees in advance<br>600<br>(600)<br>Church camp holding deposits in advance<br>600<br>(600)<br>**Total camps fees received in advance**<br>**3,872**<br>**(3,872)**<br>Donations towards costs of Training Team members in<br>coming year<br>3,732<br>(3,732)<br>R Carswell garage rental payments in advance<br>-<br>-<br>**Total Deferred Income**<br>**7,604**<br>**(7,604)**|**Investment**<br>**Property**<br>**£**<br>403,000<br>-||**Vehicles**<br>**£**<br>4,000<br>-<br>**4,000**<br>1,650<br>1,330<br>**2,980**<br>**2,350**<br>2,360<br>**New**<br>**Deferrals**<br>**£**<br>6,131<br>1,000<br>500<br>**7,631**<br>151<br>435<br>**8,217**|**Total 2023**<br>**£**<br>458,768<br>35,506<br>**494,274**<br>27,182<br>10,312<br>**37,494**<br>**456,780**<br>431,586<br>**Balance**<br>**31/08/23**<br>**£**<br>6,131<br>1,000<br>500<br>**7,631**<br>151<br>435<br>**8,217**|2022<br>£<br>219,521<br>239,247|
|---|---|---|---|---|---|
||**403,000**||||458,768|
||-<br>-||||20,431<br>6,751|
||**-**||||27,182|
||**403,000**|||||
||403,000|||||
|||||||
|||||||



NOTE 16. DEFERRED INCOME 

- 19 - 



## YORKSHIRE CAMPS 

## FINANCIAL YEAR ENDED 31 AUGUST 2024 

## NOTES ON THE ACCOUNTS 

NOTE 19. RESTRICTED INCOME FUNDS 

|**Balance**<br>**01/09/22**<br>**£**<br>Assisted Places Fund<br>6,028<br>Coach House Fund<br>3,900<br>Training Team and Bursary Fund<br>-<br>**9,928**<br>NOTE 20. UNRESTRICTED INCOME FUNDS<br>**Balance**<br>**01/09/22**<br>**£**<br>General Fund<br>192,702<br>Building Fund<br>29,458<br>Coach House Refurbishment<br>Fund<br>65,182<br>Property Fund<br>403,000<br>Future Projects Fund<br>-<br>**690,342**<br>NOTE 21. TRANSFERS<br>Transfers to / (from) the General Fund<br>Restricted Funds:<br>Assisted Places Fund<br>Training Team & Bursary Fund<br>Designated Funds:<br>Future Projects Fund<br>Explanation of transfers to / (from) the General Fund<br>Assisted Places Fund – bursary places funded<br>Assisted Places Fund – to meet overspend<br>Training Team and Bursary Fund – to meet overspend<br>Future Projects Fund – set up new fund<br>NOTE 22. ANALYSIS OF NET ASSETS BETWEEN FUNDS<br>Restricted Income Funds<br>Unrestricted Income Funds<br>**Total Funds**|**Balance**<br>**01/09/22**<br>**£**<br>6,028<br>3,900<br>-||**Incoming**<br>**Resource**<br>**Outgoing**<br>**Resource**<br>**Transfers**<br>**£**<br>**£**<br>**£**<br>2,150<br>-<br>(8,178)<br>155,541<br>102,136<br>19,567<br>23,336<br>3,769<br>**177,258**<br>**125,472**<br>**(4,409)**<br>**Incoming**<br>**Resources**<br>**Outgoing**<br>**Resources**<br>**Transfers**<br>**£**<br>**£**<br>**£**<br>391,169<br>130,939<br>(245,591)<br>22,905<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>250,000<br>**391,169**<br>**153,844**<br>**4,409**<br>£<br>8,178<br>(3,769)<br>(250,000)<br>**Tangible Fixed**<br>**Assets**<br>**Net Current**<br>**Assets**<br>**£**<br>**£**<br>-<br>57,305<br>456,780<br>475,296<br>**456,780**<br>**532,601**|**Transfers**<br>**£**<br>(8,178)<br>3,769|**Transfers**<br>**£**<br>(8,178)<br>3,769||**Balance**<br>**31/08/23**<br>**£**<br>-<br>**57,305**<br>-|
|---|---|---|---|---|---|---|---|
||**9,928**|||**(4,409)**|||**57,305**|
||||||||**Balance**<br>**31/08/23**<br>**£**<br>**207,341**<br>**6,553**<br>**65,182**<br>**403,000**<br>**250,000**|
||||||||**932,076**|
||||||||£<br>4,409<br>(250,000)|
||||||||(245,591)|
||||||||8,367<br>(189)<br>(3,769)<br>(250,000)|
||||||||(245,591)|
||||||||**Total**<br>**£**<br>**57,305**<br>**932,076**|
||||||||**989,381**|



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