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← Yorkshire Theological Education Partnership

2025-08-31-accounts

Yorkshire Theological Education Partnership

a Charitable Incorporated Organisation (CIO)

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Charity Registration No. 1157739

Yorkshire Theological Education Partnership

Year Ended 31 August 2025

CONTENTS
Page
Trustees' Report 1 to 4
Independent Examiners' Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the accounts 8 to 10

Accounts prepared by Forrest Burlinson Chartered Accountants, Dewsbury

Yorkshire Theological Education Partnership Trustee's Annual Report for the year ended 31 August 2025

Charity Registration No. 1157739

The trustees present their report and accounts for the year ended 31 August 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 and comply with the charity's constitution, the Charities Act 2011 and '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 (FRS 102)'.

Purpose and activities

The objects of the charity are:

Statement on public benefit

The trustees are pleased to confirm that they have considered the Charity Commission's guidance on public benefit and believe that YTEP fulfils the requirements for this.

YTEP co-ordinates theological education across the whole of Yorkshire and beyond on behalf of the Anglican dioceses of Leeds and York, and three other training providers – Church Army, the College of the Resurrection and St Hild College. The programmes offered by the partnership are validated by Durham University and form part of what is known nationally as the Common Awards Scheme for theological education.

Charity Name: Yorkshire Theological Education Partnership (CIO) Also known as: YTEP Charity Number: 1157739 Charity Office: The Mirfield Centre, Stocks Bank Road, Mirfield WF14 0BW Email: ytep@mirfield.org.uk Members: The Diocesan Board of Finance of the Diocese of York St Hild College Church Army The College of the Resurrection Trustees: Dr. Timothy James Monkton Ling (Church Army) retired 31 December 2024 Bishop Mark Crispin Rake Sowerby (College of the Resurrection) Rev'd Dr. Ian MacDonald McIntosh (Diocese of York) retired 3 October 2025 Rev'd Dr. Daniel McGinnis (St Hild College) Dr. Eleanor Marion Wort (Church Army) appointed 5 February 2025 Academic Co-ordinator: Jo Slack Common Awards Management Committee Chair: Rev'd Canon Dr. Gary I Wilton retired 30 September 2025 Rev'd Dr. Jo Logan appointed 30 September 2025 Advisers: Bankers: CAF Bank Ltd 25 Kings Hill Avenue, West Malling, ME19 4JQ Accountants: Forrest Burlinson 20 Owl Lane, Dewsbury, WF12 7RQ Independent Examiner: Darren Broadbent FCA

Page 1

Yorkshire Theological Education Partnership Trustee's Annual Report for the year ended 31 August 2025

Charity Registration No. 1157739

Review of achievements and performance

YTEP continued to perform well during 2024-25 including continuing advancements in digital pedagogy, and the sharing of other good academic practice from across partner centres. The upgrade of Moodle over the summer, adoption of the new Marking Scheme and significant improvements to the YTEP Moodle site have improved user experience.

All of the above was supported by the continued strengthening of the collegial culture between the partner institutions, strong stakeholder communication and the consolidation of the positive working relationship with the Common Awards Team at Durham University. This was underpinned and articulated by positive feedback from the Periodic External Review undertaken in Autumn 2024. This report commended the working relationships within the partnership.

YTEP leadership and staffing

Canon Dr. Gary Wilton continued to serve at as Chair of YTEP’s Common Awards Management Committee, seconded from Church Army.

Ms Jo Slack continued to serve as the YTEP Academic Registrar.

Mrs Lynne Gordon-Taylor continued to serve as Academic Administrator.

Heads of Centres:

Church Army Dr. Elli Wort College of the Resurrection Bishop Mark Sowerby St Hild College Dr. Daniel McGinnis York School of Ministry Mrs Lynn Comer

Partners

During this academic year Church Army has secured new teaching premises due to the closure of their site in Sheffield and will be relocating to the College of the Resurrection. This positive move, approved by Durham University, will encourage further collaboration between partner centres and demonstrate the benefits of a mixed ecology.

Curriculum

YTEP's tenth year of operation as a Theological Education Institution (TEI) saw the partner Centres continuing to deliver Common Awards programmes in a variety of modes to a diverse range of students, including those aiming for ordination (both C of E and Baptist) or lay ministry, and some who are independent. They continued to refresh their curriculum with new module options and amended delivery and assessment patterns particularly in light of the increase of generative AI.

Students and their outcomes

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----- Start of picture text -----
2021-22 2022-23 2023-24 2024-25
Student registrations 311 275 218 190
Student withdrawals 11 26 5 11
Suspensions (for all or part of the academic 22 14 13 10
year)
Student progressions 159 123 115 117
----- End of picture text -----

There has been a drop in student numbers over the years which has been a result of changes in YTEP partners i.e. Diocesan schools of ministry choosing to either use non-accredited pathways for their students or outsource to other partners.

Page 2

Yorkshire Theological Education Partnership Trustee's Annual Report for the year ended 31 August 2025

Charity Registration No. 1157739

In addition YSOM previously had nearly 90 students and is now down to a low level of students with the removal of their level 4 and 5 provision, as they have pursued a non-accredited pathway for their Readers training pathway. St Hild’s and College of the Resurrection’s numbers have increased during this time with healthy recruitment overall despite these changes.

It is likely that withdrawals and suspensions continue to be impacted, at least in part, to the fall-out from COVID-19 and the consequent pressures on students’ health and/or capacity to fit in part-time studies alongside often increased work and church responsibilities. The high average age of students means that they are more prone to health pressures than the population as a whole.

Academic and pastoral support to individual students is provided at Centre level, with only a limited number of cases needing to be referred to the ‘central’ YTEP team for resolution where there are questions about what is permitted within Common Awards regulations.

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Awards recommended 2022 2023 2024 2025
No Award 13 14 12 10
Foundation Award 5 14 5 2
Cert HE (TMM) 13 29 24 24
Cert HE 180 (CMM) 9 5 5 3
Dip HE 14 15 12 10
BA Ordinary 3 0 2 3
BA Honours 10 18 12 14
Grad Cert 4 5 8 2
Grad Dip 10 5 10 6
PG Cert 6 6 3 3
PG Dip 4 7 8 8
MA (TMM) 13 9 17 14
MA (CCL) 1
MA (WaLS) 5
Total Awards 91 113 106 95
----- End of picture text -----

Feedback received from the external examiner at the 2024 Exam Board was complimentary about the quality of assessment, the use of a varied range of assessments and YTEPs active approach to facing the challenges of AI. Positive feedback was also received from the Common Awards Team.

Financial review and reserves policy

Total income for the year was £81,014 and total expenditure £89,559 (2024: £83,637 and £86,532.) Therefore 2024/25 is a deficit for the year of £8,545 (2023/24: deficit of £2,895).

Reserves, all of which are unrestricted, as at 31 August 2025 stood at £50,442 (2024: £58,987).

This complies with the trustees' reserves policy, which requires a minimum of one half of the average annual expenditure for the preceding three years to be available in reserves.

Future plans

YTEP is continuing to respond positively and creatively to national initiatives in relation to EDI and racism. This will go forward into 2025. Partners and colleagues are particularly alert to the emergence of generative AI and the need to evolve the curriculum, research and assessment accordingly.

YTEP is continuing to work on the recommendations made by the Periodic External review in a desire to continually develop and provide a first class experience to all students across the centres.

The YTEP Trustees received a strategic review report from an external consultant and are keen to act on its recommendations in the coming academic year.

Page 3

Yorkshire Theological Education Partnership Trustee's Annual Report for the year ended 31 August 2025

Charity Registration No. 1157739

Charitable Incorporated Organisation (CIO) - structure, governance and management

The charity is governed by its CIO Constitution and was registered with the Charity Commission for England and Wales on 7 July 2014 as a Charitable Incorporated Organisation (CIO). Appointment of trustees is governed by the CIO Constitution and made by the member organisations.

The CIO has power to do anything in the furtherance of its objects or that is conducive or incidental to doing so. Membership of the CIO is open to anyone or any organisation, subject to the approval of the trustees, who is interested in furthering its purposes and applies for membership in agreement and acceptance of the duties of members as set out in the CIO Constitution.

The members of the CIO have no liability to contribute to its assets and no responsibility for settling its debts and liabilities in the event the CIO is wound up.

The day-to-day running of YTEP is delegated to the Chair of the Management Committee, including line management of the post of Academic Co-ordinator.

The charity recognises that it has a responsibility to provide guidance and assist new trustees in fulfilling their duties and responsibilities. This is done in accordance with Charity Commission guidance.

Trustees' responsibilities in relation to the financial statements

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and regulations and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period.

In preparing financial statements, the trustees are required to:

l select suitable accounting policies and apply them consistently;
l observe the methods and principles in the Charities SORP;
l make judgements and estimates that are reasonable and prudent;
l state whether applicable accounting standards have been followed, subject to any
departures disclosed and explained in the financial statements; and
l prepare the financial statements on a going concern basis unless it is inappropriate
to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and that enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations and the provisions of the CIO's constitution. They 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.

Approval

Approved by the Board of Trustees on 26 February 2026 and signed on their behalf by:

………………………………………………………………………….. Bishop Mark CR Sowerby Trustee, Yorkshire Theological Education Partnership

Page 4

Yorkshire Theological Education Partnership Independent Examiner's Report to the trustees of Yorkshire Theological Education Partnership

Charity Registration No. 1157739

I report on the accounts of the Yorkshire Theological Education Partnership CIO for the year ended 31 August 2025, which consist of the Statement of Financial Activities, the Balance Sheet and accompanying notes.

Responsibilites and basis of report

As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

The trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.

I report in respect of my examination of the Charitable Incorporated Organisation (CIO)'s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

Use of my report

This report is made solely to the charity's trustees, as a body. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, for the statements I have made, or for the opinions I have stated.

………………………………………………………

dated: 17 March 2026

Darren Broadbent

Member of the Institute of Chartered Accountants in England and Wales for and on behalf of Forrest Burlinson Chartered Accountants

20 Owl Lane, Shawcross, Dewsbury, WF12 7RQ

Page 5

Yorkshire Theological Education Partnership Statement of Financial Activities for the year ended 31 August 2025

Charity Registration No. 1157739

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Unrestricted Restricted Total Total
Funds Unrestricted Funds Funds
2025 2025 2025 2024
Note £ £ £ £
Income
From Charitable Activities:
Fees and Diocesan Contributions 80,917 -- 80,917 83,536
Investment income - bank interest 97 -- 97 101
81,014 -- 81,014 83,637
Total income 81,014 -- 81,014 83,637
Expenditure:
On Charitable Activities:
Tuition fees 21,692 -- 21,692 22,610
Salaries and employment costs 3 47,766 -- 47,766 35,237
Room hire and catering 1,425 -- 1,425 1,074
Travel expenses 1,141 -- 1,141 780
Administration and office costs 4,011 -- 4,011 4,631
Fees re CAMC Chair and acting co-ordinator 6,666 -- 6,666 21,250
PER costs 1,148 1,148 --
Accounting fees 950 -- 950 950
Governance costs 4,760 4,760 --
Total expenditure on charitable activities 89,559 -- 89,559 86,532
Total expenditure 89,559 -- 89,559 86,532
Net movement in funds (8,545) -- (8,545) (2,895)
Reconciliation of funds:
Total funds brought forward 58,987 -- 58,987 61,882
Total funds carried forward 6 50,442 -- 50,442 58,987
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The statement of financial activities includes all gains and losses recognised in the year and the prior year. All income and expenditure derives from continuing activities.

Page 6

Yorkshire Theological Education Partnership Balance Sheet as at 31 August 2025

Charity Registration No. 1157739

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Unrestricted Restricted Total Total
Funds Unrestricted Funds Funds
2025 2025 2025 2024
Note £ £ £ £
Current assets:
Debtors 4,236 4,236 3,346
Cash at bank and in hand 47,872 47,872 57,492
Total current assets 52,108 52,108 60,838
Liabilities:
Creditors falling due within one year 4 (1,666) -- (1,666) (1,851)
Net current assets 50,442 50,442 58,987
Total net assets 50,442 50,442 58,987
The funds of the charity:
Unrestricted funds 6 50,442 -- 50,442 58,987
Total charity funds 50,442 50,442 58,987
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The notes on pages 8 to 10 form part of these accounts.

Approved by the trustees on 26 February 2026 and signed on their behalf by:

…………………………………………… Bishop Mark CR Sowerby Trustee Yorkshire Theological Education Partnership

Page 7

Charity No. 1157739

Yorkshire Theological Education Partnership Notes to the Financial Statements for the year ended 31 August 2025

1 Accounting policies

The Charity is a public benefit entity as defined by FRS 102.

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

1.1 Basis of preparation of accounts

The accounts are prepared under the historical cost convention and include the results of the Charity's operations which are described in the Trustees' Annual Report and all of which are continuing. The accounts have been prepared 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 (FRS 102) ' (Charity SORP), and with FRS 102, applying the disclosure requirements of section 1A other than where additional disclosure is required by the Charity SORP or in order to show a true and fair view, and the Charities Act 2011 and applicable regulations. The accounts are presented in UK pounds.

1.2 Legal status

The Charity is a Charitable Incorporated Organisation (CIO). The members of the CIO are detailed in the Trustees' Annual Report, as are the names of the trustees of the Charity.

1.3 Funds structure

Unrestricted income funds comprise those funds which the Charity is free to use for any purpose in the furtherance of the charitable objects. Restricted funds are subject to specific restrictions, which the donor, legatee or other third party has specified are to be solely used for particular areas of the Charity's work or for specific projects undertaken by the Charity. There are presently no restricted funds.

1.4 Recognition of income

Income is included in the Statement of Financial Activities when:

Income received in advance of the provision of a service or entitlement is deferred until the criteria for income recognition are met and disclosed if material in the notes to the accounts.

Income and expenses are not offset, unless permitted by the Charity SORP and FRS 102.

1.5 Expenditure, liability recognition and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure on charitable activites includes the costs of tuition fees, providing courses, premises expenses and associated support costs. Expenditure includes VAT which is not recoverable by the Charity.

1.6 Pension costs

Payments to a defined contribution pension scheme for staff are charged as an expense as they fall due.

1.7 Taxation

No tax has been provided in these accounts because the trustees believe that the income and gains of the charity are within the exemptions granted for charities.

Page 8

Yorkshire Theological Education Partnership Notes to the Financial Statements …...continued for the year ended 31 August 2025

Charity Registration No. 1157739

1.8 Support costs

All costs on these accounts directly relate to the one charitable activity.

Support costs totalled £4,961 (2024: £5,581) and consist of the administrative costs and accounting fees. These include governance costs of £950 (2024: £950).

1.9 Debtors

Debtors are recognised at the settlement amount due after any discount offered.

1.10 Cash at bank and in hand

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

1.11 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 discounts due.

1.12 Material uncertainties and going concern

There are no material uncertainties about the Charity's ability to continue as a going concern.

2 Net Movements in funds for the year

The net movement in funds for the year is stated after charging:

Accountants fees for independent examination
Accountants fees for accounting services
3
Staff costs
Wages and salaries
Employers pension contributions
Employers liability insurance
Staff recruitment		 2025
£
330
620
2025
£
46,634
829
303
--
47,766		 2024
£
330
620
2024
£
33,559
835
514
329
35,237

The monthly average number of persons employed during the year was 2 (2024: 1) No employee received employee benefits of more than £60,000.

4
Creditors falling due within one year
Tax and social security
Accruals for expenditure		 2025
£
686
980
1,666		 2024
£
871
980
1,851

5 Securities and charges

The trustees confirm, in accordance with the Charitable Incorporated Organisations (General) Regulations 2012, that at the end of the year and the prior year, the CIO did not have any outstanding guarantees to third parties nor any debts secured on assets of the CIO.

Page 9

Yorkshire Theological Education Partnership Notes to the Financial Statements …...continued for the year ended 31 August 2025

Charity Registration No. 1157739

6 Analysis of charitable funds - unrestricted funds

Funds as at
1 September
2024
£
General fund
58,743
Designated fund - C.L.A.Y.
244		 Funds as at
31 August
Income
Expenditure
Transfers
2025
£
£
£
£
81,014
(89,559)
--
50,198
--
--
--
244
Total unrestricted funds
58,987		 81,014
(89,559)
--
50,442
Total funds
58,987		 81,014
(89,559)
--
50,442
Analysis of movements in unrestricted funds - prior year:
Funds as at
Funds as at
1 September
31 August
2023
Income
Expenditure
Transfers
2024
£
£
£
£
£
General fund
61,638
83,637
(86,532)
--
58,743
Designated fund - C.L.A.Y.
244
--
--
--
244
Total funds
61,882		 83,637
(86,532)
--
58,987

The general fund is available to be spent for any of the purposes of the charity. Designated fund - C.L.A.Y. (Christians Learning Across Yorkshire), funds were transferred to YTEP in 2016, the trustees have designated these to be held in a separate fund.

7 Trustees' remuneration and expenses

The trustees received no emoluments or expenses in the year, or the comparative year.

8 Related party transactions

There were no related party transactions that require disclosure within the requirements of the Charity SORP paragraphs 9.13 to 9.17.

The CIO has taken advantage of the exemption permitted by FRS 102 section 33 not to provide disclosures of transactions entered into with its member organisations.

Page 10