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2023-03-31-accounts

Company Limited by Guarantee

Charity Registration Number: 1152939 Company Registration Number: 08499311

Annual Report and Financial Statements

For the year ended 31 March 2023

Tandem Accounting Chartered Accountants 17 Heathville Road London N19 3AL

WALTHAM FOREST YOUTH FOR CHRIST

Annual Report and Financial Statements For the year ended 31 March 2023 Contents

Page
Legal and Administrative Information 2
Annual Report of the Trustees 3
Independent Examiner’s Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10

1

WALTHAM FOREST YOUTH FOR CHRIST

Legal & Administrative Information For the year ended 31 March 2023

Charity Name Waltham Forest Youth for Christ

Charity Registration 1152939. The Charity was registered with the Charity Commission on 18 July 2013.

Company Registration 08499311. The company was incorporated on 22 April 2013. Principal Address 149 Canterbury Road, Leyton, London E10 6EH

Trustees The Trustees who served during the year or who were serving at the date of this report were: Israel Olumide Isiavwe Elected 16[th] February 2023 Rodney McSweeney Deputy Designated Safeguarding Officer Wendy McSweeney Chair Gemma Miller Kovalan Paramanantham Elsa Parris-Dormer resigned 16[th] February 2023 Monica Saunders John Stacey Treasurer Lois Straker Staff Team Madeleine McBride Centre Director to September 2022 Ann Dunn Office Manager Key Management Those in charge of directing, controlling, running and operating the Charity on a day to day Personnel basis are the Managing Trustees and the Centre Director. Bankers HSBC Bank plc 192 Hoe Street London E17 4QN Independent Examiner John Helm ACA Tandem Accounting Limited 17 Heathville Road London N19 3AL

2

WALTHAM FOREST YOUTH FOR CHRIST

Report of the Trustees For the year ended 31 March 2023

The Trustees submit their report and the financial statements of Waltham Forest Youth for Christ (“the Charity”) for the year ended 31 March 2023. The financial statements have been prepared in the format prescribed by the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP2019 (FRS102)). The legal and administrative information set out earlier in this document forms part of this report. This report also constitutes a directors’ report required by section 415 of the Companies Act 2006 as all Trustees of a charity company are directors.

1. Structure, Governance & Management

1.1 Trustees

Our Board of Trustees has a range of relevant experience and skills and is drawn from the business, education, and Christian world. We aim to have twelve Board members and currently have eight. We frequently seek new Trustees who will be beneficial in strengthening our knowledge base and expertise in order to develop and strengthen the work of the Charity.

Trustees have an induction programme as well as an information pack covering the responsibilities and role of Trustees, the structure of the Charity and working as a team. In view of the nature of our Charity, Trustees are required to complete a DBS check as well as supply a reference from their church.

The full Board of Trustees meets nine times a year, in addition to the AGM, to ensure legal and operational requirements of the Charity are met, as well as to establish and review what the Board wants to achieve. Throughout this period the Board continued to meet on Zoom. The AGM was held both in person and on Zoom on 16[th] February 2023. The Board appoints a Centre Director to oversee the day to day running of the Charity. The Board receives and considers monthly finance reports from the Treasurer and work reports from the Centre Director and staff, who attend these meetings. The Centre Director is accountable to the Board for the use of finances and operational decisions. The Centre Director is the Designated Safeguarding Officer and there is a designated Board member for safeguarding.

1.2 Recruitment and appointment of Trustees on to the board

Trustees are nominated and appointed by members of the Charity at the Annual General Meeting (AGM) to hold office for three years. After this time, they may seek re-election.

Trustees may also be co-opted by unanimous vote of the Board in which case they normally seek election at the next AGM.

1.3 Organisational Structure

As well as the Board of Trustees, there is a Council of Reference (COR) whose role is to provide spiritual advice and particular input regarding our contact with churches in the borough. Membership of this group is drawn from those in Christian leadership either within churches or other organisations. The COR members are appointed by the Board and elect their own Chair.

We are a chartered centre of British Youth for Christ to whom we give donations and who provide training and support for our Charity.

We are always very appreciative of the support of our volunteers. During this period Sheila Wright assisted us greatly in preparing our newsletters for supporters.

1.4 Risk Management

The Trustees acknowledge that they have a responsibility for the identification and proper management of risks faced by the Charity in achieving its primary aims. The Trustees have therefore assessed the major risks to which the Charity is exposed, in particular those relating to the specific operational areas of the Charity and its finances. The Trustees believe that, by monitoring reserve levels, by developing controls over key financial systems, and by having the operational risks faced by the Charity reviewed, they have established systems and procedures to mitigate those risks.

3

WALTHAM FOREST YOUTH FOR CHRIST

Report of the Trustees For the year ended 31 March 2023

The Trustees also sought to manage the challenge to our frontline work during the period from 1[st] October 2022 to 22[nd] May 2023 whilst there was no Centre Director. The Office Manager and Trustees maintained communication with our supporters with newsletters and ran a networking event for local youth workers.

2. Activities & Strategies

The Trustees spent some time on assessing the best way for the work to be managed in the future, concluding that the next senior appointment should be that of a Centre Director. They created a strategy for interview, particularly reflecting the need for someone who was able to formulate plans to carry the work forward. Advertisements were placed and they then compiled questions for interview which covered their requirements. Applicants were shortlisted, interviews set up with three panels to cover the areas of ‘young people’, ‘Christian ministry’ and ‘effective leading of the centre’s work’.

In June 2022 the Trustees discussed the need for a Financial Officer who could undertake some of the work currently being done by the Honorary Treasurer. This would better facilitate recruitment of a new Treasurer as the existing one wished to retire. The Honorary Treasurer submitted a report suggesting what areas could be dealt with by a Finance Officer and how the post could be structured and financed. At this time the Office Manager wished to reduce her hours, and this would enable the creation of a four hour per week post. A job description was agreed and Krassi Todorova was appointed and commenced work in September 2022.

All our events are offered freely to those who wish to use them. We actively encourage young people to investigate their spirituality along with promoting the morals and ethics of the Christian faith. We believe that there is a substantial public benefit as the young people are encouraged to live responsible lives and contribute positively to society.

In planning the activities, the Trustees have had regard to the guidance on public benefit issued by the Charity Commission. The planned activities were considerably curtailed due to lack of staff.

The activities include:

3. Achievements & Performance

A focus of our work over the year 2022/23 was creating and maintaining social media networking. We also developed a different way of communicating with our supporters through a new mailing system. The Centre Director further canvassed local churches for the expansion of the Living Room Project and agreed the initial setting up of a new one in the North Chingford area.

4

WALTHAM FOREST YOUTH FOR CHRIST

Report of the Trustees For the year ended 31 March 2023

4. Financial Review

Funding for the Charity comes mainly from donations from churches and individuals.

4.1 Financial Activity and Financial Position

The Statement of Financial Activities and Balance Sheet can be found on pages 8 and 9 respectively.

The Charity finished the year with total net assets of £38.029 (2022: £36,588). This is £1,441 higher (2022: £17,194 lower) than the equivalent net assets of the Charity at the beginning of the year. The Trustees are aware that with full staffing our ongoing expenditure is greater than our income and steps continue to be taken to increase income and to control our expenditure to ensure that we “live within our means”.

4.2 Reserves Policy

The Trustees have examined the requirements for free reserves, i.e. those unrestricted funds not invested in tangible fixed assets. The Trustees consider that, given the nature of the Charity’s funding, free reserves requirement should be £15,000, equivalent to approximately 3 months’ worth of unrestricted routine expenditure, in order to provide sufficient flexibility to cover temporary shortfalls in incoming resource. This should allow the Charity time to cope and respond to unforeseen emergencies whilst specific action plans are implemented. At 31 March 2023 the Charity had net free reserves of £37,846 (2022: £35,565) (equivalent to net current assets).

5. Plans for Future Periods

  1. Churches and Youth workers: In line with recent research that British Youth for Christ has undertaken, we will be seeking to work in partnership with local churches taking a supportive and resourcing role to help them build young people into a church family. We will, in particular, engage with youth workers offering support and seeking to work jointly with them.

  2. Contacting young people of any or no faith through work in schools and colleges to help them explore life issues and faith, sharing the Christian perspective. Exploring what help in faith or related areas schools want, and looking at what can be offered. In partnership with local churches, building opportunities for Christian Unions, clubs, or gatherings in school.

  3. Living Room Clubs: Working with local Christians and churches to set up sustainable clubs outside of an educational setting where young people can explore the Christian faith and find a safe space to meet up with other young people.

  4. Social media: The updating and developing of our online and social media presence and exploring effective and appropriate means of communicating with young people by social media both when other methods are not available and as an additional means of developing our reach to young people.

  5. Create opportunities to share the gospel: Create a range of large or smaller scale events in cooperation with churches and other Christian organisations where the gospel can be shared accessibly and relevantly to young people.

  6. Support and resource local churches: Assisting churches in creating a suitable “home” for young people.

  7. Fundraising: We will seek to raise additional funding to sustain and expand the work, working with a fundraiser.

6. Responsibilities of Trustees for the Financial Statements

The Trustees are responsible for preparing the report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Charity law in England and Wales requires the Trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period.

In preparing those financial statements, the Trustees are required to:

5

Report of the Trustees For the year ended 31 March 2023

WALTHAM FOREST YOUTH FOR CHRIST

The Trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enables them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the governing document. The Trustees are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the Charity and financial information included in the Charity’s website.

7. Approval

The report of the Trustees was approved by the Trustees on 4[th] of December 2023 and signed on their behalf by:

Wendy McSweeney Chair

6

WALTHAM FOREST YOUTH FOR CHRIST

Report of the Independent Examiner to the Trustees For the year ended 31 March 2023

I report on the accounts of the Waltham Youth for Christ for the year ended 31 March 2023, set out on pages 8 to 15.

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 2011 Act”) and that an independent examination is needed. The Charity is required by company law to prepare accrued accounts and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.

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:

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

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

John Helm ACA

11 December 2023

7

WALTHAM FOREST YOUTH FOR CHRIST

Statement of Financial Activities (incorporating the income and expenditure account) For the year ended 31 March 2023

Note
Unrestricted
Funds
2023
£
Income from:
2
Donations and legacies
42,267
Charitable activities
2,027
Investments
710
Total Income
45,004
Expenditure on:
Charitable activities
3
42,639
Total Expenditure
42,639
Net gains/(losses) on investments
(924)
Net income before tax
1,441

Tax payable
4
-

Net (expenditure)/income after tax
1,441

Net movement in funds
1,441
Total funds brought forward
36,588

Total funds carried forward
38,029



Restricted
Funds
2023
£
-
-
-
0
-
0
-
0
-
0
0
-
0
Total
2023
£
42,267
2,027
710
45,004
42,639
42,639
(924)
1,441
-
1,441
1,441
36,588
38,029
Unrestricted
Funds
2022
£
20,755
-
108






Restricted
Funds
2022
£
-
-
-
0
-
0
-
0
-
0
0
-
0
Total
2022
£
20,755
-
108
20,863
37,424
37,424
(633)
(17,194)
-
(17,194)
(17,194)
53,782
36,588
20,863
37,424
37,424
(633)
(17,194)
-
(17,194)
(17,194)
53,782
36,588

8

WALTHAM FOREST YOUTH FOR CHRIST

Balance Sheet As at 31 March 2023

Note
Fixed Assets
Tangible Assets
5
Current Assets
Investments
6
Debtors
7
Cash at Bank and in Hand
Creditors - Amounts Falling Due
Within One Year
8
Net Current Assets
Net Assets
Represented by:
Unrestricted Income Funds
Total Funds
Unrestricted
Funds
2023
£
183
183
6,379
976
31,431
38,786
940
37,846
38,029
38,029
38,029
Restricted
Funds
2023
£
-
0
-
-
-
0
-
0
0
-
0
Total
2023
£
183
183
6,379
976
31,431
38,786
940
37,846
38,029
38,029
38,029
Total
2022
£
1,023
1,023
7,201
1,158
27,967
36,326
761
35,565
36,588
36,588
36,588

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006. The company is entitled to exemption from audit under section 480 of the Companies Act 2006 for the year ended 31 March 2023 and no notice requiring an audit has been deposited under section 476.

The Trustees acknowledge their responsibilities for:

The financial statements were approved by the Trustees on 4[th] of December 2023 and signed on their behalf by:

John Stacey Trustee

Company Registration Number: 08499311 Charity Registration Number 1152939

9

WALTHAM FOREST YOUTH FOR CHRIST

Notes to the Financial Statements For the year ended 31 March 2023

1. Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Basis of accounting

The financial statements have been prepared under the Companies Act 2006, the Charities Act 2011 and in accordance with the Charities Statement of Recommended Practice (Charities SORP 2015 (FRS 102)) and Financial Reporting Standard 102 (FRS 102).

The Charity meets the definition of a public benefit entity under FRS 102.

The Charity has availed itself of the Companies Act 2006 and adopted the Companies Act format to reflect the special nature of the Charity’s activities.

Going Concern

The Charity is a going concern. Taking into account reserves and anticipated recurring income, the Trustees are confident that the Charity remains a going concern for at least twelve months from the date of approval of these accounts.

Income recognition

Voluntary income and donations (including legacies) are accounted for once the Charity has entitlement to the income, it is probable the income will be received, and the amount of income receivable can be reliably measured. Income from the recovery of tax on gift aided donations is accounted for in the period to which the relevant donation is received. Grant income is recognised on a receivable basis.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the bank.

No amounts have been included in the financial statements for services donated by volunteers.

Expenditure recognition

Expenditure is accrued as soon as a liability is considered probable, and the amount of obligation can be measured reliably. Longer term liabilities are discounted to present value. The Charity is not registered for VAT and accordingly expenditure includes VAT where appropriate.

Charitable expenditure includes those costs in fulfilling the Charity’s principal objects, as outlined in the Report of the Trustees. These include governance costs which are incurred in connection with the administration of the Charity and compliance with constitutional and statutory requirements, which tasks are undertaken mainly by the Trustees. Governance costs also include costs relating to statutory independent examination and legal fees.

Taxation

The Company is a Registered Charity and is therefore exempt from taxation under the Income and Corporation Taxes Acts.

Tangible fixed assets and depreciation

Tangible fixed assets are included in the balance sheet at cost. Depreciation is provided on all tangible fixed assets at rates calculated to write off the full cost or valuation less estimated residual value of each asset over its estimated useful life. The principal rates in use are:

Equipment, fixtures and fittings: 25% on cost

Current Asset Investment

The current asset investment is stated at market value.

10

WALTHAM FOREST YOUTH FOR CHRIST

Notes to the Financial Statements For the year ended 31 March 2023

1. Accounting Policies (continued)

Funds Structure

Unrestricted income comprises those 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.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for specific purposes. There are currently no restricted funds.

2. Income

2. Income
Unrestricted
Funds
2023
£
Restricted
Funds
2023
£
Donations & legacies
Donations
39,627
-
Gift Aid
2,640
-
Grants from Waltham Forest YFC Trust
0
-
Charitable activities
2,027
-
44,294
0
Investments
Bank Interest
608
-
Dividends
102
-
710
0
45,004
0
Total
2023
£
39,627
2,640
0
2,027
44,294
608
102
710
45,004
Total
2022
£
17,636
2,519
600
-
20,755
23
85
108
20,863

11

WALTHAM FOREST YOUTH FOR CHRIST

Notes to the Financial Statements For the year ended 31 March 2023

3. Expenditure on Charitable Activities

3. Expenditure on Charitable Activities 3. Expenditure on Charitable Activities
Unrestricted
Funds
2023
£
Staff costs
Gross salaries & Employers National Insurance
24,971
Interview expenses
800
Car allowance
0
25,771
Operating Costs
Conferences & training
173
Prayer Breakfast
96
BYFC Tithe
4,161
4,430
Office costs
Printing, stationery & postage
998
Rent
4,488
Insurance
752
Telephone
925
Computer maintenance
1,019
Bank Charges
107
Depreciation
840
Finance Software
347
Sundry
1,263
10,739
Governance
Independent Examination
660
AGM
358
Director’s meetings and expenses
681
1,699
42,639
Restricted
Funds
2023
£
-
-
-
Total
2023
£
24,971
800
0
25,771
173
96
4,161
4,430
998
4,488
752
925
1,019
107
840
347
1,263
10,739
660
358
681
1,699
42,639
Total
2022
£
23,976
896
122
25,771 0 24,994
173 - 326
96 - 0
4,161 - 1834
4,430 0 2160
998 - 818
4,488 - 4,488
752 707
925 - 1,091
1,019 - 1,034
107 - 44
840 - 840
347 - 59
1,263 - 460
10,739 0 9,541
660 - 660
358 - 44
681 - 25
1,699 0 729
42,639 0 37,424

12

WALTHAM FOREST YOUTH FOR CHRIST

Notes to the Financial Statements For the year ended 31 March 2023

3. Expenditure on Charitable Activities (continued)

Staff costs

Included within Expenditure on Charitable activities are the following staff costs of two employed individuals:

Gross salary
Employers National Insurance
Employment Allowance
Pension costs
Of which the following salaries and pension contributions were in
relation to Key Management Personnel:
Gross salaries
Pension costs
2023
£
24,270
1,471
(1,471)
701
24,971
13,598
314
13,912
2022
£
23,193
1,370
(1,370)
783
23,976
13,618
315
13,933

Three Trustees received £681(2022-£25) reimbursement of expenses for travel this year.

4. Taxation

As a charity, Waltham Forest Youth For Christ is exempt from tax on income and gains falling within the provisions of the Corporation Taxes Act 2010 or the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen on the Charity.

13

WALTHAM FOREST YOUTH FOR CHRIST

Notes to the Financial Statements For the year ended 31 March 2023

5. Tangible Fixed Assets

Cost
At 1 April 2022
Additions
Disposals
At 31 March 2023
Depreciation
At 1 April 2022
Charge For Period
Disposals
At 31 March 2023
Net Book Value
At 31 March 2023
At 31 March 2022
6. Current Asset Investment
Market Value at 1stApril
Dividends reinvested
Valuation gain/(loss) for the year
Market valuation at 31 March
Fixtures, Fixtures,
fittings &

equipment

£
3,362
-
-
3,362
2,339
840
-
3,179
183
1,023
2023
£
7,201
102
(924)
6,379

6. Current Asset Investment

The investment is represented by a holding in Henderson Sterling Bond Unit Trust.

7. Debtors

7. Debtors
Gift Aid recoverable
Other
Petty Cash Advance
2023
£
765
111
100
976
2022
£
607
451
100
1,158

14

WALTHAM FOREST YOUTH FOR CHRIST

Notes to the Financial Statements For the year ended 31 March 2023

8. Creditors - Amounts Falling Due Within One Year

Accruals

2023
£
940
2022
£
761

9. Related Party Transactions

The Charity has several Trustees in common with Waltham Forest Youth for Christ (Charity Registration no 278551). The Charity received no grants (2022: £600) from Waltham Forest Youth for Christ during the year as part of the ongoing transfer of assets and operations from the predecessor charity.

John Stacey continues to give support on financial matters to the Cornerstone Church. The Charity rents space from the Cornerstone Church. The amounts paid in 2022/23 totalled £4,488 (2021/22: £4,488). The Cornerstone Church made no gift to Waltham Forest Youth for Christ for 2022/23 (£1,250 in 2021/22).

The Trustees made aggregate unrestricted donations of £3,026(2022: £2,345) to the Charity during the year.

10. Members Funds

The company is a private company limited by guarantee with no share capital. The liability of the members is limited to £10 in the event of a winding up.

15