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

## **YORKSHIRE CAMPS** 

**REPORTS AND FINANCIAL STATEMENTS FINANCIAL YEAR ENDED 31 AUGUST 2025** 



## YORKSHIRE CAMPS 

## FINANCIAL YEAR ENDED 31 AUGUST 2025 

## 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 21|





YORKSHIRE CAMPS 

FINANCIAL YEAR ENDED 31 AUGUST 2025 

## 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 2025 

## 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 2025. 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). 

## **10 Years at Netherside Hall** 

The Yorkshire Camps Trustees want to give thanks to God for His wonderful provision over the past ten years that we have been based at Netherside Hall. It has been encouraging to celebrate, first with past team members at our reunion in January where we had a service of thanksgiving looking back on some of the memories, stories and answers to prayer. Then, at our annual open day, we had some displays on the 200 year history of the hall as well as sharing our future plans. We echo what the prophet Isaiah said in the Bible; ‘Sing to the Lord for He has done wonderful things.’ 

## **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 exists to ‘Share Jesus Christ with young people’. This aim drives everything we do. Our primary focus is 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 want every camper to come and experience an amazing time with us, having fun, making friends and creating memories. There is a mixture of activities and games which they can enjoy at various locations across the site (in the woods, on the field and the front lawn) providing a wide variety of interest and different types of challenge. 

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

Looking at what the Bible teaches us about Jesus is a central part of every camp. We take time to look together at parts of the Bible to understand what it says and then discuss its relevance to us today. We seek to do this in a fun and age-appropriate way so that every camper has a clear understanding. We encourage campers to discuss what they have learnt with their leaders and to ask questions. We do not presume that campers have any prior Bible knowledge, nor do we seek to impose anything upon them. Instead, we want them to have time to explore the historical truths of the Christian faith as revealed to us through the person of Jesus and in the Bible. 

- 2 - 



## YORKSHIRE CAMPS 

## FINANCIAL YEAR ENDED 31 AUGUST 2025 

## TRUSTEES REPORT 

## **3. Enlarge their faith** 

Some campers do come to us with their own Christian faith which we love to see and encourage them in. Many will see their faith grow while they are with us on camp and we want to help them continue as they return to normal life. 

We offer a ‘Postal Bible Club’ where they can receive worksheets on different Bible passages, which they complete at home and return to us. All campers are also offered a free book at the end of camp. We have a range of titles they can choose from including apologetics, Bible reading notes, Christian fiction and books on different themes such as answering questions, friendships and overcoming doubt. There are also a range of colouring and puzzle books to help younger campers engage with Bible stories. 

## **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 the guidance on public benefit published by the Charity Commission. 

We have an active bursary fund which helps those who can’t afford the full cost of camp to still be able to attend. We fully subsidise a school from Leeds which enables them to attend camp. 

We love to welcome groups onto our site whenever possible. This year we have had the local young farmers for an evening of archery, a Third Age group hearing about the history of the Hall, a local school sports day and some Duke of Edinburgh volunteers. 

In addition, we hosted our annual coffee morning in November and open day in May. We estimate that well over 500 people visited us during the open day which was very encouraging. 

Joe McNutt, our Community and Schools Worker, continues to go into the local primary schools taking assemblies/collective worship and RE lessons. We welcome the schools to us at both Christmas and Easter for half a day, looking at these two special times for Christians and what they mean. 

There is no charge for any of these events. 

## **Achievements and performance** 

## **Camps** 

We are thrilled to have welcomed over 1,800 campers and visiting leaders this academic year, an increase of 25% on the previous year. There has been a slight increase in the number of camps (41 including two separate day camps and two residentials at a new location, Inskip), but we are trying to increase the occupancy levels across the camps. This is because we can’t realistically include any more camps in our diary schedule. 

During the year we have supported 127 campers with full bursaries and 40 with partial bursaries. A total of £12,018 was spent assisting families who struggled to meet the cost of sending their children to our camps. We are thankful to every person who donates specifically to the Assisted Places Fund, allowing us to fully or partially subsidise the cost of camp to those who need it most. 

As we continue to prayerfully consider a new centre in the north of England, we were approached by a church in Inskip to investigate whether we could use their church grounds for a camp. It provided an opportunity to grow our existing provision and test the waters for a camp centre in the North West. The camp was a very special time and whilst numbers were not particularly high, it was a really encouraging start. 

## **Organisation Management and Staffing** 

The Trustees meet every quarter to discuss the overall vision of Yorkshire Camps and the financial, staffing and safety implications of keeping the Charity running smoothly and in line with both the aims and all legal obligations. They are contacted between meetings if there is something that requires their input and the operational Director is grateful for their wisdom and availability in this regard. 

They delegate the day to day running of Yorkshire Camps to Andy Peace and the Senior Leadership Team (SLT) who work alongside him. Dave Fielder (Team Manager) and Hannah Peace (Charity Administrator) continue on the SLT and Joe McNutt has joined this year which has been a huge help with his input and insights. 

## **Staffing and volunteers** 

There is a Staff Team of eight (two part-time) and we are looking forward to four new members joining us from September 2025. Three have come through contact on camps and the Training Team and we are very pleased that they now want to join us on a more permanent basis. 

- 3 - 



## YORKSHIRE CAMPS 

## FINANCIAL YEAR ENDED 31 AUGUST 2025 

## TRUSTEES REPORT 

The additional staff will expand our workload capacity and enable the demanding work of leading and speaking on camps to be shared more widely. We are also looking forward to the fresh ideas and creativity they will bring which is extremely important for helping us to stay relevant and fully booked in this challenging world. 

No Staff member receives a salary from Yorkshire Camps which makes joining the team a big step of faith. We’re very thankful for each Staff member and those who support them financially, allowing them to be part of the team at Yorkshire Camps. 

We had 12 Training Team members this year (including one who stayed on for a second year) who were aged 18 – 23, join us for their gap year. These young people are such an asset to Yorkshire Camps and so helpful in getting alongside the campers and running all the games and activities on camp. 

248 volunteers* helped us across all of our camps, which is a huge increase of 118% on the previous year. We love having these people come and join us for one or more camps and they are such a help and encouragement to the Yorkshire Camps team. These volunteers have ranged in age from 16 to some in their eighties. 

(*Not individuals as some have come more than once). 

## **Future** 

## **Netherside Hall** 

We remain absolutely committed to running camps at Netherside Hall ensuring they are prepared for, and carried out to, a high standard, whether that is the accommodation, the food, the games and activities or Bible teaching. Whilst we become more experienced and familiar with camps, we want each one to be a unique, fantastic time for our campers. Therefore, we strive to be: 

- People focussed: keeping campers especially at the centre of what we do, but also making everyone who comes on site feel at home and welcome at Netherside Hall 

- Gospel centred: this is the core of what we do and something we never want to water down or tire of. Sharing Jesus is the best thing we can do and the greatest news we can share 

- Strive for excellence: we don’t want to become complacent but work hard and do our absolute best for the glory of God 

## **Sports Barn** 

Following a positive pre-planning application for a Sports Barn (a sports hall that looks like a barn), we prepared a full one to seek planning permission in June. We await the outcome, but in the meantime, we have set aside some of our savings as a designated fund in anticipation of the application being successful. The proposed site is in a field that we don’t currently utilise so the cost of ground works and getting electricity to the site will be substantial. However, there are enormous benefits of having a large indoor space suitable for the colder and wetter months, which can also be used in other ways. 

## **New Centre** 

We would love to have new centres situated in the North East and North West of England and North East of Yorkshire. We continue to pray that God would provide a new centre at the right time. 

We are encouraged that some of the Staff Team have indicated that they would be willing to move to a new centre should that possibility arise. 

## **Financial Review** 

During the year the charity received income of £450,834 (previous year £393,525), with donations from individuals (£247,910) making up 55% of the total. A total of £6,611 was received from legacies, Trusts donated a further £26,270 and churches donated £14,002. Income from camps rose to £115,609 and an additional amount of £12,018 was provided as bursary place funding. The investment properties and associated garage generated £14,380 in rental payments during the year. There has been an increase in the amount of bank interest received to £14,354 due to higher interest rates and higher balances held in interest earning accounts. 

Expenditure increased to £428,256 (previous year £325,096). During the year camper bathrooms were refurbished costing £26,536 and £18,692 was spent on repainting and replastering several different parts of the hall. The long-term project of replacing the hall roof has almost finished with a further £30,798 being spent this year. An old and failing septic tank was finally replaced this year and cost £5,126. A new laundry facility was created along with new offices during the redevelopment of the old outhouses and this project cost £47,197. An additional £4,000 has been spent on the new website and enhanced functionality to incorporate a booking system. 

- 4 - 



## YORKSHIRE CAMPS 

## FINANCIAL YEAR ENDED 31 AUGUST 2025 

## TRUSTEES REPORT 

A planning application form and supporting documentation, requesting permission to erect a sports barn on an unused field, was submitted during the summer. The design work and submission were undertaken by a specialist third-party company that worked closely with Yorkshire Camps and their work cost £56,832 during the year. 

During the year items which were capitalised include £21,582 spent on a second-hand small tractor and attachments to assist the work around the site, a new storage container costing £2,360 and a new upright freezer for £1,005. 

Our Mustard Seeds (1 Mustard Seed = £10 monthly gift) stand at 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 2025 were £50,000. 

A review of the General Fund balance at the financial year-end has enabled additional amounts to be allocated to both restricted and designated funds. An additional amount of £10,000 has been transferred into the Assisted Places Fund to subsidise camp places in the coming years. The designated fund set up to provide initial funding to develop the plans for the sports barn received an additional £245,000, and the balance now stands at £530,000 which is just under half of the expected cost. A review of potential future projects has identified two major ones, and £20k has been set aside for further roofing work whilst £10k has been allocated for additional work on the sewerage system. This has allowed £30k to be returned to the General Fund from the Future Projects Fund and redesignated to the sports barn project. 

## **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. 

This trustees’ report was approved by the trustees at their meeting on 16 January 2026. 

Signed on behalf of the board of trustees 


Andy Peace Trustee 

- 5 - 



YORKSHIRE CAMPS 

CHARITY No. 1150933, COMPANY No. 08355035 

FINANCIAL YEAR ENDED 31 AUGUST 2025 

## 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 2025, which are set out on pages 7 to 21. 

## **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. 


## Joanna Clarkson 

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

Dated: 17 January 2026 

- 6 - 



CHARITY No. 1150933, COMPANY No. 08355035 

## YORKSHIRE CAMPS 

FINANCIAL YEAR ENDED 31 AUGUST 2025 

## 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>262,546<br>115,609<br>9,550<br>28,734<br>2,148<br>**418,587**<br>14,845<br>367,388<br>382,233<br>9,192<br>**391,425**<br>**27,162**<br>(10,676)<br>**16,486**<br>1,052,810<br>**1,069,296**|**Restricted**<br>**Funds**<br>**£**<br>32,247<br>-<br>-<br>-<br>-<br>**32,247**<br>36,831<br>-<br>36,831<br>-<br>**36,831**<br>**(4,584)**<br>10,676<br>**6,092**<br>5,000<br>**11,092**|**Total Funds**<br>**2025**<br>**£**<br>294,793<br>115,609<br>9,550<br>28,734<br>2,148<br>**450,834**<br>51,676<br>367,388<br>419,064<br>9,192<br>**428,256**<br>**22,578**<br>-<br>**22,578**<br>1,057,810<br>**1,080,388**|Total<br>2024<br>£<br>260,471<br>107,257<br>7,378<br>17,644<br>775|
|---|---|---|---|---|
|||||393,525|
|||||53,617<br>259,726|
|||||313,343<br>11,753|
|||||325,096<br>68,429<br>-|
|||||68,429<br>989,381|
|||||1,057,810|



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 2024. 

- 7 - 



YORKSHIRE CAMPS 

CHARITY No. 1150933, COMPANY No. 08355035 

FINANCIAL YEAR ENDED 31 AUGUST 2025 

## 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**|**2025**<br>**£**<br>**£**<br>403,000<br>105,468<br>**508,468**<br>7,679<br>30,314<br>564,643<br>**602,636**<br>(30,716)<br>**571,920**<br>**1,080,388**<br>-<br>**1,080,388**<br>**£**<br>11,092<br>1,069,296<br>**1,080,388**|2024<br>£<br>403,000<br>97,573|
|---|---|---|
|||500,573<br>4,619<br>47,896<br>528,828|
|||581,343|
|||(24,106)|
|||557,237<br>1,057,810<br>-|
|||1,057,810|
|||£<br>5,000<br>1,052,810|
|||1.057,810|



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 21 form part of these accounts. 

The accounts were approved by the Board on 16 January 2026 


John Green Trustee 

- 8 - 



CHARITY No. 1150933, COMPANY No. 08355035 

## YORKSHIRE CAMPS 

FINANCIAL YEAR ENDED 31 AUGUST 2025 

## 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**|**2025**<br>**Unrestricted**<br>**Funds**<br>**£**<br>**£**<br>27,162<br>17,052<br>(28,734)<br>2,303<br>(3,060)<br>18,312<br>1,900<br>**34,935**<br>28,734<br>(2,303)<br>-<br>(24,947)<br>**1,484**<br>-<br>**-**<br>**36,419**<br>531,293<br>**567,712**|**2025**<br>**Unrestricted**<br>**Funds**<br>**£**<br>**£**<br>27,162<br>17,052<br>(28,734)<br>2,303<br>(3,060)<br>18,312<br>1,900<br>**34,935**<br>28,734<br>(2,303)<br>-<br>(24,947)<br>**1,484**<br>-<br>**-**<br>**36,419**<br>531,293<br>**567,712**|**Restricted**<br>**Funds**<br>**£**<br>(4,584)<br>(730)<br>4,710<br>**(604)**<br>**(604)**<br>(2.465)<br>**(3,069)**|**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)**|**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)**|**Restricted**<br>**Funds**<br>**£**<br>(61,784)<br>11,002<br>(6,482)|
|---|---|---|---|---|---|---|
||-|||-|||
||||||||
|||**36,419**<br>531,293|||**77,034**<br>**(57,264)**<br>454,259<br>54,799||
|||**567,712**|||**531,293**<br>**(2,465)**||



- 9 - 



YORKSHIRE CAMPS 

FINANCIAL YEAR ENDED 31 AUGUST 2025 

## 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|56%|44%|
|Utilities|56%|44%|



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 2025 

## 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>222,833<br>6,611<br>10,802<br>22,300<br>-<br>**262,546**|**Restricted**<br>**Funds**<br>**£**<br>25,077<br>-<br>3,200<br>3,970<br>-<br>**32,247**|**Total**<br>**£**<br>247,910<br>6,611<br>14,002<br>26,270<br>-<br>**294,793**|2024<br>£<br>217,512<br>8,678<br>2,787<br>21,494<br>10,000|
|---|---|---|---|---|
|||||260,471|



See Note 23 on page 18 for comparative figures from the financial year ended 31 August 2024. 

- 11 - 



## YORKSHIRE CAMPS 

FINANCIAL YEAR ENDED 31 AUGUST 2025 

## 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**||**2025**<br>**£**<br>53,090<br>21,001<br>41,518<br>**115,609**<br>**Unrestricted**<br>**Funds**<br>**2025**<br>**£**<br>9,550<br>(6,889)<br>2,661<br>(2,601)<br>**60**<br>**2025**<br>**£**<br>14,380<br>(2,303)<br>12,077<br>14,354<br>**26,431**|2024<br>£<br>43,478<br>20,646<br>43,133|
|---|---|---|---|
||||107,257|
||||2024<br>£<br>7,378<br> <br>(8,464)<br>(1,086)<br> <br>(2,171)<br>(3,257)<br>2024<br>£<br>14,720<br>(3,289)|
||||11,431<br>2,924|
||||14,355|



## **4. OTHER TRADING ACTIVITIES** 

## **5. INVESTMENT ACTIVITIES** 

- 12 - 



## YORKSHIRE CAMPS 

## FINANCIAL YEAR ENDED 31 AUGUST 2025 

## 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>10,283<br>40,849<br>17,052<br>-<br>299,170<br>34<br>**367,388**|**Team**<br>**Costs**<br>**£**<br>-<br>9,280<br>-<br>-<br>42,396<br>-<br>**51,676**|**Total Costs**<br>**2025**<br>**£**<br>10,283<br>50,129<br>17,052<br>-<br>341,566<br>34<br>**419,064**|2024<br>£<br>11,038<br>46,712<br>16,001<br>-<br>239,579<br>13|
|---|---|---|---|---|
|||||313,343|



See Note 23 on page 19 for comparative figures from the financial year ended 31 August 2024. 

## **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>39,921<br>10,912<br>185,148<br>42,832<br>20,357<br>**299,170**|**Team**<br>**Costs**<br>**£**<br>190<br>26,390<br>459<br>-<br>15,357<br>**42,396**|**Total Costs**<br>**2025**<br>**£**<br>40,111<br>37,302<br>185,607<br>42,832<br>35,714<br>**341,566**|2024<br>£<br>29,045<br>34,389<br>114,850<br>28,549<br>32,746|
|---|---|---|---|---|
|||||239,579|



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 2024. 

## **8. GOVERNANCE COSTS** 

|Charitable Administration|**Camp**<br>**Costs**<br>**£**<br>34<br>**34**|**Total Costs**<br>**2025**<br>**£**<br>34<br>**34**|2024<br>£<br>13|
|---|---|---|---|
||||13|



## **9. TRUSTEES** 

In 2024/25 no Trustees were paid by the charity, nor did any receive payment for professional or other services supplied to the charity. No Trustees had expenses reimbursed during 2024/25. (2023/24 £228.45). 

- 13 - 



YORKSHIRE CAMPS 

FINANCIAL YEAR ENDED 31 AUGUST 2025 

## 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 £4,180. 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 £580 during the year. 

During the year James Gurney, a professional builder and husband of Judith Gurney a Trustee, was involved in the renovation of the Outhouses. He was paid £9,136 for his labour and some building materials he supplied and the labour was supplied at below market rates. 

10ofthose whose directors include Roger Carswell, a Trustee, and Jonathan Carswell, a close family member with a controlling interest, supplied Christian books costing £1,724. 

Tom Hinton, a close family member of John Green, a Trustee, was the main speaker at one of the residential camps and was paid £250. 

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 £179 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 2024<br>Additions<br>**At 31 August 2025**<br>**Depreciation**<br>At 1 Sept 2024<br>Charge for the<br>Period<br>**At 31 August 2025**<br>**Net Book Value**<br>**At 31 August 2025**<br>At 31 August 2024|**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>12,511<br>1,005<br>**13,516**<br>7,386<br>1,611<br>**8,997**<br>**4,519**<br>5,125|**Equipment**<br>**and**<br>**machinery**<br>**£**<br>133,074<br>23,942<br>**157,016**<br>40,656<br>15,411<br>**56,067**<br>**100,949**<br>92,418|**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>3,970<br>30<br>**4,000**<br>**0**<br>30|**Total 2025**<br>**£**<br>554,068<br>24,947<br>**579,015**<br>53,495<br>17,052<br>**70,547**<br>**508,468**<br>500,573|2024<br>£<br>494,274<br>59,794|
|---|---|---|---|---|---|---|---|
||||||||554,068|
||||||||37,494<br>16,001|
||||||||53,495|
|||||||||



See Note 23 on page 19 for comparative figures from the financial year ended 31 August 2024. 

- 14 - 



## YORKSHIRE CAMPS 

FINANCIAL YEAR ENDED 31 AUGUST 2025 

## 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>**01/09/24**<br>**£**<br>Individual camp fees in advance<br>5,010<br>Church camp fees in advance<br>330<br>Church camp holding deposits in advance<br>200<br>**Total camps fees received in advance**<br>**5,540**<br>Donations towards costs of Training Team<br>members in coming year<br>1,688<br>R Carswell garage rental payments in<br>advance<br>580<br>**Total Deferred Income**<br>**7,808**|**Released**<br>**In Year**<br>**£**<br>(5,010)<br>(330)<br>(200)<br>**(5,540)**<br>(1,688)<br>(580)<br>**(7,808)**||**2025**<br>**£**<br>7,679<br>**7,679**<br>**2025**<br>**£**<br>1,412<br>11,337<br>-<br>17,565<br>-<br>**30,314**<br>**2025**<br>**£**<br>16,688<br>14,028<br>**30,716**<br>**New**<br>**Deferrals**<br>**£**<br>7,790<br>-<br>-<br>**7,790**<br>5,658<br>580<br>**14,028**||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>**Balance**<br>**31/08/25**<br>**£**<br>7,790<br>-<br>-|
|---|---|---|---|---|---|
|||||||
|||||||
|||||||
|||||||
|||||||
||||||**7,790**<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 2024. 

- 15 - 



## YORKSHIRE CAMPS 

FINANCIAL YEAR ENDED 31 AUGUST 2025 

## 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>**01/09/24**<br>**£**<br>Assisted Places Fund<br>5,000<br>Training Team and<br>Bursary Fund<br>-<br>**5,000**|**Incoming**<br>**Resource**<br>**£**<br>8,110<br>24,137<br>**32,247**|**Outgoing**<br>**Resource**<br>**£**<br>-<br>36,831<br>**36,831**||**2025**<br>**£**<br>-<br>**Transfers**<br>**£**<br>(2,018)<br>12,694<br>**10.676**||2024<br>£<br>-|
|---|---|---|---|---|---|---|
|||||||**Balance**<br>**31/08/25**<br>**£**<br>**11,092**<br>**-**|
|||||||**11,092**|



## **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. 

See Note 23 on page 20 for comparative figures from the financial year ended 31 August 2024. 

## **20. UNRESTRICTED INCOME FUNDS** 

||**Balance**|**Incoming**|**Outgoing**|**Transfers**|**Balance**|
|---|---|---|---|---|---|
||**01/09/24**|**Resources**|**Resources**||**31/08/25**|
||**£**|**£**|**£**|**£**|**£**|
|General Fund|111,372|418,587|206,274|(217,656)|**106,029**|
|Building Fund|26,553|-|30,797|4,244|**-**|
|Coach House|21,674|-|9,410|(12,264)|**-**|
|Refurbishment Fund||||||
|Property Fund|403,000|-|-|-|**403,000**|
|Sports Barn Fund|285,000|-|-|245,000|**530,000**|
|Future Projects Fund|205,211|-|144,944|(30,000)|**30,267**|
||**1,052,810**|**418,587**|**391,425**|**(676)**|**1,079,296**|



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. 

## **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. 

- 16 - 



## YORKSHIRE CAMPS 

## FINANCIAL YEAR ENDED 31 AUGUST 2025 

## NOTES ON THE ACCOUNTS 

## **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 has been used to meet the outstanding costs of the project. 

## **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 2024 

## **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>Future Projects Fund<br>Coach House Refurbishment<br>Fund<br>Sports Barn Fund<br>Explanation of transfers to / (from) the General Fund<br>Assisted Places Fund – bursary places funded in 24/25<br>Assisted Places Fund – to fund places in coming years<br>Training Team and Bursary Fund – to meet overspend<br>Building Work Fund – to close the fund<br>Future Projects Fund – return of unspent initial funding<br>Coach House Refurbishment Fund – to close fund<br>Sports Barn Fund – funding to progress project|£<br>2,018<br>(12,694)<br>(4,244)<br>30,000<br>12,264<br>(245,000)||£<br>(10,676)<br>(206,980)|
|---|---|---|---|
||||(217,656)|
||||12,018<br>(10,000)<br>(12,694)<br>(4,244)<br>30,000<br>12,264<br>(245,000)|
||||(217,656)|



See Note 23 on page 20 for comparative figures from the financial year ended 31 August 2024. 

- 17 - 



## YORKSHIRE CAMPS 

FINANCIAL YEAR ENDED 31 AUGUST 2025 

## 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>508,468<br>**508,468**|**Net Current**<br>**Assets**<br>**£**<br>11,092<br>560,828<br>**571,920**|**Total**<br>**£**<br>**11,092**<br>**1,069,296**|
|---|---|---|---|
||||**1,080,388**|



See Note 23 on page 21 for comparative figures from the financial year ended 31 August 2024 

## **23. INFORMATION FROM FINANCIAL YEAR ENDED 31 AUGUST 2024 FOR COMPARISON** 

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

|Note<br>**Income from:**<br>Donations, Legacies and 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**<br>NOTE 2. DONATIONS, LEGACIES AND GRANTS<br>Donations and gifts – individuals<br>Legacies<br>Donations and gifts – churches<br>Donations and gifts – trusts and companies<br>In kind|Note<br>**Income from:**<br>Donations, Legacies and 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**<br>NOTE 2. DONATIONS, LEGACIES AND GRANTS<br>Donations and gifts – individuals<br>Legacies<br>Donations and gifts – churches<br>Donations and gifts – trusts and companies<br>In kind|**Unrestricted**<br>**Funds**<br>**£**<br>221,727<br>107,257<br>7,378<br>17,644<br>775||**Restricted 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**<br>**Restricted**<br>**Funds**<br>**£**<br>35,200<br>-<br>400<br>3,144<br>-<br>**38,744**|**Restricted 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**<br>**Restricted**<br>**Funds**<br>**£**<br>35,200<br>-<br>400<br>3,144<br>-<br>**38,744**|**Total Funds 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**<br>**Total**<br>**£**<br>217,512<br>8,678<br>2,787<br>21,494<br>10,000<br>**260,471**|Total<br>2023<br>£<br>452,449<br>94,838<br>6,068<br>14,310<br>762|
|---|---|---|---|---|---|---|---|
|||**354,781**|||||568,427|
|||13,714<br>199,101|||||33,912<br>238,001|
|||212,815<br>11,753|||||271,913<br>7,403|
|||**224,568**<br>**130,213**<br>(9,479)|||||279,316<br>289,111<br>-|
|||**125,734**<br>932,076||**(57,305)**<br>57,305|||289,111<br>700,270|
|||**1,052,810**||**5,000**|||989,381|
|||**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>-<br>452,449|
|||||||||



- 18 - 



## YORKSHIRE CAMPS 

## FINANCIAL YEAR ENDED 31 AUGUST 2025 

## NOTES ON THE ACCOUNTS 

## NOTE 6. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES 

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



## 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>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 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|



## 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 2023<br>1,483<br>9,064<br>76,727<br>403,000<br>Additions<br>-<br>3,447<br>56,347<br>-<br>**At 31 August 2024**<br>**1,483**<br>**12,511**<br>**133,074**<br>**403,000**<br>**Depreciation**<br>At 1 Sept 2023<br>1,483<br>5,682<br>27,349<br>-<br>Charge for the Period<br>-<br>1,704<br>13,307<br>-<br>**At 31 August 2024**<br>**1,483**<br>**7,386**<br>**40,656**<br>**-**<br>**Net Book Value**<br>**At 31 August 2024**<br>**0**<br>**5,125**<br>**92,418**<br>**403,000**<br>At 31 August 2023<br>0<br>3,382<br>49,378<br>403,000<br>OTE 16. DEFERRED INCOME<br>**Category**<br>**Balance**<br>**01/09/23**<br>**Released**<br>**In Year**<br>**£**<br>**£**<br>Individual camp fees in advance<br>6,131<br>(6,131)<br>Church camp fees in advance<br>1,000<br>(1,000)<br>Church camp holding deposits in advance<br>500<br>(500)<br>**Total camps fees received in advance**<br>**7,631**<br>**(7,631)**<br>Donations towards costs of Training Team members in<br>coming year<br>151<br>(151)<br>R Carswell garage rental payments in advance<br>435<br>(435)<br>**Total Deferred Income**<br>**8,217**<br>**(8,217)**|**Investment**<br>**Property**<br>**£**<br>403,000<br>-||**Vehicles**<br>**£**<br>4,000<br>-<br>**4,000**<br>2,980<br>990<br>**3,970**<br>**30**<br>1,020<br>**New**<br>**Deferrals**<br>**£**<br>5,010<br>330<br>200<br>**5,540**<br>1,688<br>580<br>**7,808**|**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<br>**Balance**<br>**31/08/24**<br>**£**<br>5,010<br>330<br>200<br>**5,540**<br>1,688<br>580<br>**7,808**|2023<br>£<br>458,768<br>35,506|
|---|---|---|---|---|---|
||**403,000**||||494,274|
||-<br>-||||27,182<br>10,312|
||**-**||||37,494|
||**403,000**|||||
||403,000|||||
|||||||
|||||||



NOTE 16. DEFERRED INCOME 

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## YORKSHIRE CAMPS 

## FINANCIAL YEAR ENDED 31 AUGUST 2025 

## NOTES ON THE ACCOUNTS 

NOTE 19. RESTRICTED INCOME FUNDS 

|**Balance**<br>**01/09/23**<br>**Incoming**<br>**Resource**<br>**£**<br>**£**<br>Assisted Places Fund<br>-<br>8,598<br>Coach House Fund<br>57,305<br>-<br>Training Team and Bursary Fund<br>-<br>30,146<br>**57,305**<br>**38,744**<br>NOTE 20. UNRESTRICTED INCOME FUNDS<br>**Balance**<br>**01/09/23**<br>**Incoming**<br>**Resources**<br>**£**<br>**£**<br>General Fund<br>207,341<br>354,781<br>Building Fund<br>6,553<br>-<br>Coach House Refurbishment<br>Fund<br>65,182<br>-<br>Property Fund<br>403,000<br>-<br>Sports Barn Fund<br>-<br>-<br>Future Projects Fund<br>250,000<br>-<br>**932,076**<br>**354,781**<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>Building Work Fund<br>Coach House Development 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|**Outgoing**<br>**Resource**<br>**£**<br>-<br>60,626<br>39,902<br>**100,528**<br>**Outgoing**<br>**Resources**<br>**£**<br>179,592<br>-<br>187<br>-<br>-<br>44,789<br>**224,568**|**Outgoing**<br>**Resource**<br>**£**<br>-<br>60,626<br>39,902<br>**100,528**<br>**Outgoing**<br>**Resources**<br>**£**<br>179,592<br>-<br>187<br>-<br>-<br>44,789<br>**224,568**|**Transfers**<br>**£**<br>(3,598)<br>3,321<br>9,756|**Transfers**<br>**£**<br>(3,598)<br>3,321<br>9,756|<br>|**Balance**<br>**31/08/24**<br>**£**<br>**5,000**<br>-<br>-|
|---|---|---|---|---|---|---|
||||**9,479**|||**5,000**|
||||**Transfers**<br>**£**<br>(271,158)<br>20,000<br>(43,321)<br>-<br>285,000<br>-<br>**(9,479)**<br>£<br>3,598<br>(9,756)<br>(20,000)<br>40,000<br>(285,000)|||**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**|
|||||||£<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)|



- 20 - 



## YORKSHIRE CAMPS 

## FINANCIAL YEAR ENDED 31 AUGUST 2025 

## NOTES ON THE ACCOUNTS 

NOTE 22. ANALYSIS OF NET ASSETS BETWEEN FUNDS 

|Restricted Income Funds<br>Unrestricted Income Funds<br>**Total Funds**|**Tangible Fixed**<br>**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**|



- 21 -