Au&pcy.c HANTS AND DORSET CHRISTIAN YOUTH CAMPS Charity Registration Number 118e885 ANNUAL REPORT AND ACCOUNTS For th8 y8ar 8nd8d 30th September 2024
HANTS AND DORSET CHRISTIAN YOUTH CAMPS Thé Tnjstees pre8ent their Report for the year ended 30th September 2024 Rgf•r•nce and admlnlstratlve detalls 1166865 Charity registration numbar Charitsble Incorporated Or9anisation number CEOO8562 (EnglarKI & Wales} Correspondence addr8s8 14 Eg8rton Gardens, West E81ing, London W13 8HQ l. Trustèes Mr David Cook (Chaiman) Mr Michael Brook (Treasurer) Mr8 Chartotte Knight Mrs Madelelne Hardyman (Nee Mouldl Mr Laurenc8 Pull Mr David Smith 2. Indopgndgnt Examin•r Mr Stéphén Dov8r, 2 Castl8bar Road London W5 2DP 3. Bankors CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling ME19 4JQ 4. StruGtur8, 9OVornance and management a. Govomlng documont The Charttabl8 InrPorated Organisatlon was reglgtered on 3rd May 201e and is govemed in accordan with its Constitution b. Member8hlp Mèmbers of the Organlsatlon ar8 the Trustees. c. Trustees Trustees 8r8 nomally appointed or re-appointed for periods of five year8. Appointments are mede by the continuing Trustees having regaro to the practical and profe88ion818kills needed. New Trustees 8r8 given copie5 01 the wn5titulion, and Ihe Charity Commission's publication 'Tho Essential Trustee, as part of their induclion. Support for the appointment and reappointsnenl of Trustees is requ8Sted al an annual Consultallv8 m8eting of the Trust888 wtth camp L8aders and other supporters Page 1
d. Managemenl Trustees nomally meet five tim88 each year, but are in trequent contact by e-mail and telephone b8tw88n m88tings They appoint an Administration Team which indudes at least one Trustee, to 8rr8nge the set up and take dcwn of the Camp site and make det8iled arrangernents concBmin9 Camp equipment and services, Tho Trustees also 8ppoint Overall Leaders, Spiritual Loaders, Site Administrators and a Chief Cook for each Camp The Trustees have two meetings eaL* year with the Appointed Leaders, and at least one me8ting with the Administration team. Eath Camp has a link trustee for contact throughout the yaar •. Porsonnol The Qr9anisalion has no employees. All actlvltles are undertaken by volunteers who are reifflbursed only for necess8ry apprcved expenses. AS well as helping to m8k8 the (2mps affordable this engenders enthusiasm and support between volunteers and trustees Related partles The Organisation has no Related Parties 5. Rl8k$ The Organisation is solveni and has no long-temi financjal liabilities. Insuranc4 covar is maintain8d for risks rélating to èquipmént And risks appropriaté to our Charitable adivities. Each camp is r9sponsiblg for making rlsk assessments for thalr activit16S. 6. Objects and Actlvities The objects of the or9anisation are to advance the Christian faith, in partiwlar among children and young people in the United Kingdom, whith is to be athieved by promoting and runnin9 either alone or with other similar Christian org8nisatlons resldentl81 holldays at whlch the Christi8n faith Is presented and Biblical teathing given, and Providing assistance and facilities for olher Christian organisatSons to run simllar residential holld8ys and activities, In this year we held four weeks of holidays for children aged between 9 and 22 years old., this induded a Send CA8mp for teenagers. We had more campers and team members than in recent years. All camps were enjoyed wilh very slrong feedback again from both parents and Ghildren. Thrag Out of the four camps had new Overall Leaders and we have a policy of continually training up new leadership in 811 areas of camp lrfe. Tne trust has made oood progress In the clevelopment of the 10-year vision, this provides a strong foojs lo the work and helps lo build a real sense of purFrf)se. One of our aims in the 10-year vision is to purchase a p8rman8nt slte to avoid the uncertainty of renting from year to year. No suitable site came on the market during the year and we continue our Search. At the start of the camping season about 150 people came to celebrat8 the 80th Anniv8rsary of the first camp, and a book is being published to narrate the history. Administralively, the organisation is continuing to make good us8 of tethnology f0cJJs.ng larg81y on Churchsuite for bookings, mailings, giving, c8mp8r and team r8cords and Miuosoft 365 for intern81 communication and storag8, Publlc benefit. The trustees believe that the activities give public benefrt in that the camps are open to all and help to provide a spiritual foundation which is imFrf)rtanl for a balanced life. The vaiious aleS also contribut8 to their physical, social and mantal dévèlopmènt. Incréasingly Page 2
th8 saf8 residential environment is allowing children and teenager5 to 'open up, and share really challenging life situations which have not othewise been Shared. This has increased the safeguarding focus but serves as a really import personal and public benefil. 7. Financial review General Fund The lar9est items of General fund income are Campers fees and donations, while major expenditure items relate to food and the provision of on-sit8 faalities, togeth8r with insuranc8. Campers. fees were Increased in line with inflation but increased numbers of Ggmpers led to a surplus of £3,173 on the General account. We transferred £3,00010 the MaintenancA and Equipment Fund (See below) for general Upkeep and a further £19,00010 fund the purchase Of a new marquee. The General fund balance carried forward at 30 September 2023 was £5,001. Malntonance and Equlpment fund This exists to assist the Administration Team in planning the larger items of repair costs and the purchase of replacement and additional equipment. We purchased two new marquees at a cost of £37,581 Transfers for the G8n8ral Fund 8nd Leg8cy Fund of £19,000 each ftjnded the purch8se. This ha5 left u3 Wlth a balance on the acLount of £6,885 at the end of th8 year. Legacy Fund Al the end of the year we received the second and final instalment of Ihe legacy, amounting to £87:515', we transfeffed £19,000 trom this fund for the purchase of a new marquees and Ihe tialance of £151,804 is being heid in high interest funds for futur8 major expenditure on site or equipment. Restrlcted Funds Permanent site Fund As the result of further gifts and redemption of pledges the balance grew lo £80,692. Details of balances and ino)me of this and Other Reslricted funds for a Camp Fee 8ursanes 8nd Projects (fomi8rly Showers and Generator) funds are shown in Not8 10 to the Accounts, The Irustees are 5atisfi8d that financial funds are adequate to support the Gh8ritable objectives in the foreseeable future even If the camps should fall to happen. 8. Plans for 2025 Research 8nd enquiries Conrning 8 permanent site are also continuing. We are sèeking ways of increasing the numbér of camp places available without losing the athos that is Hants and Dorset Youth Camps. The trustees have contlnued to Improve communications wth Interested people and thurches. This IS to gtrengthan exi9ting links and make our charitable objects knovm to oth6r young people who could benefil. The report has been prepared in accordance with the provisions applicable to tharitable incorporated organisalions. Approved by the Truste8s, on 15. 2S Trustee page 3
HANTS AND DORSET CHRISTIAN YOUTH CAMPS STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 30TH SEPTEMBER 2024 Unreslri¢tsd R•8trletod Funds Funds TDtal 2024 Total 2QZI In¢om Don8lion6 Charitable activities Itbv¥slment5 Total Income 102,147 34,744 2,67S 139,566 8,785 110,932 34,744 4,035 149,711 130.691 33.243 3,414 167,348 1,380 10,145 Expondlture Chaibtablè activilie$ Tolal expenditure 84,867 84,867 84,867 84,8S7 33,390 33,390 Excèss of income over t>¥enditur¢ 54,699 10,148 64,844 133,958 Tranjfers bets%ten fvnds 1,783 12,148) 365) N•t mov•m•nt in Fund 56,482 7,997 fA.479 133,958 Fund lAne¥S It 1$t Oetober 2023 Fund ba14nce8 8t 1 st october 2024 107,314 163 796 82,743 90,740 190,057 254 538 56,099 190.057 Th• stal•m?nt of financial activities indudes all gains and losses recognised in the y•8r. l incomo and expendrture derive from continuing aGllvilles. Page 4
HANTS AND DORSET CHRISTIAN YOUTH CAMPS BALANCE SHEET AS AT 30TH SEPTEMBER 2024 Not• 2024 2023 Current A¥sets Stocks Debtors Cash al Bank and in hand 1,094 3,446 189 385 9,810 Total Current Assets 268,874 193,925 Credilors.. amounts falling dua 1th1n one year 254,538 190,057 254 536 190 057 10 Unrestn'ct•d Fundj Re$tri•d Funds 163,796 90,740 107.314 82,743 254 190 OS7 Thé CIO li •nlilled lo th• •xemplion from the audit regulment under Seclion 145 Charitie8 AGI 2011 for the year 8nded 30th September 2024 Th6 Irustees are re8ponsibile for ensuring that thè chanty ké8p8 accounting records vthich comply wfjlh sections 130 to 124 of thé Charities Acl 2011 and for pr?paring accounts le give a Iru? and fair view ol the state of 8ffairs of the tharity. as at the end of the financial year, and of its incoming rasources and applicalion of re$ourcEs, including ils income and expenditure, for the fingn¢ial year in accordance with the rèquirement$ of the Charili?s Slalemenl of Recommended Practice ISORP)(FRS102) The policy of the trustees 18 lo retain reseeS sufficient for the foreseeable needs of the org4nisstion. Surplus funds are retained lo prowide for early exp8ns•s and shortfglls in future y•ars.FundÉ ar@ alÈo 591 ayide for Ihe purchase of a pemanant Sile Page 5
HANTS AND DORSET CHRISTIAN YOUTH CAFAPS NOTES TO THE FINANCIAL STATEMENTS FOR THE VEAR ENDED 30TH SEPTEMBER 2024 Aeeounting polieieg Gharfiy Inlonnation Mants and Opr5 Chrfstlaii Youth Camps is a Charitsblè IntoOrated Organisation, registered in Englgfid and Wal85 under Reg151r8lian number CE006562. It took overthe activities ol a Charity Trustwth th8 8am8 Name, frorn16t Odober2016 1,1 Thè account$ h8v8 been preparad in accordance 1h the 'Accounling and Roporting by Charities.. ststement of Recommended Practice Applicable to charities preparing Iheir aoUn1$ in arxordance wlh the Fin8ncial Reportlng Standard applicable in the UK and Republic of Ireland IFRS 102). (as amended for accounting periods commencing from 1 January 2016). The charily is a PubliG Benefit Enlty a$ defined by FRS 102. The chanly ha5 laken advanlage of the provlslon3 In the SORP for charilie¥ applying FRS 102 Updal ulletin 1 not to prepare a Slalemenl of Cash Flows. rhe accoun15 hpve beon prepared under the histDriGal ry)s1 Gonvention. Th¢ pritr)upal a¢¢ounllng polidei adopted •r• •ot out below. 1.2 Going Con¢•m The o¢counts have be?n dravm up on a going conc•m ba$is. 1.3 Chafltabh Fund• Unreslricled funds are avallable for use ai ihe discretlon of ihe injstees In furtherance of th¢lr tharllable objectives unless th8 fijnds have been designated for other purposes. Re51rlcted fiJnds arB Subject to specrfiG nditionS by dDnor8 as to howthey m8y be uJ•d. Thè purpo$88 and uses of the restricted funds are s&1 out in the note5 to Ihe accounts. IA Incomlng resoUrS Incomé from Charttatle Actliritsès 8nd Donations are recognized on receipt. Income tax recoverable in ralalion to income received under Ihe Glft Ald regulations is recogflised at the time of the donation. Other income is recognized en th8 charity is leqalfy entitled ID it, after any perfomianc• conditions have been mel. 1.5 Expenditure Expenditure is recognized once th•r? IF a legal or con$tructiv• obligation to make payment to a third paty, il is Probab thal 5ettiemenl wll be required and the amount of the obligalion Can be measured reliabty. AJI expenditure is a¢Gounted for on an accruals ba$i$. All •xpgns6s induding support cotsts and 90vernan¢e co$1$ are alloe•téd Its the Applicablè eyndilura haadings, Irrecoverable VAT 15 charged again51 the e)pendllure headlng ror which It W8$ Incurred. 1.6 Financial Instruments The Charity onty enters inla basic financial instruments tran5action3 that result in the recognilian of financial qsset5 and liabilities like debtors and creditors. Cash and ca$h equivalenl$ indude rash in hand, depG8its held v*ilh bank$, al Gall or blilh orlginal maturilie5 ol three months or less. Page 6
HANT8 AND DORSET CHRISTIAN YOUTH CAMPS NOTES TO THE FINANCIALSTATEMENTS ICONTINUEDI FOR THE YEAR ENIDED 3QTH SEPTEMBER 2024 1.7 Debtors Debtors are rncognised at the settlem8nl amount. 1.8 Cr•ditor• Gredilprs are moagured 8t the transaaion pri¢e 1.g Policy on r•s•rv•8 The policy of the ISIe&S is retain reseNes sufficient forthe foreseeaE4e needs of the org8ni8ation. Surplus funds are r•lainad io provide for expenses and shortfalls in fulure y•ar5.Funds arts also set 8side for the purchase Df a p8rman8nt sil• Crltlcal aecountlng •Atimal•s and judyments In the Spltcation pf the Charit9 accounting polici95, the Iruslees are réquired iu make judgemenls. estimates and a88umpiions about the cany'ng amount of assets and liabilities that are not readity apparenl Irom other source5. The estimates and aSSorAated assumptlons are based on historical expenence and other factors that are considered to bo relevanL AGtual rosulls may differ from these eslimates. The estimates 8nd undedsryng assumptions arè revFewed on an ongoing basis. ReMsiDns lo accounting eslimales are recDgni58d in th8 p•nod in ¥thich the estimate ig revised thefe the rnvisiort affect• only Ihat period, or in Ihe pen'od of the reNision and future periods ther• thé revision affects both current and lulure periods. Unre8tr1cted Restrithd Funds Fund• Tolal 2024 2023 Donatlons and legaoles 11,8¢9 18,254 44,655 2,763 5,163 3,330 87,515 87.515 82,706 102,147 8,785 110,932 130,691 In 2023 of the total donations £96,746 wa8 for unrestrided funds and £33,945 WAS lor rV6tsied fvnds 4 Income from ¢haiitable activitr•s 6,a85 2,400 Grft Aid l•x recovered L6gacies Camp Income 34,744 In 2023 a15 incoma from charliable activitles was for unr•strictgd fvnds Instment In¢onya Bank Interesl In 2023 of Ihe lolal inveslment income £2,994 was lunds 34,744 33,243 2,675 unreg 1,360 4,035 3,414 un wa$ om res Twustees. reffn&t1On and beneflts and R•tsted Party transaclion5 No trustee$. remuneralion or other benefft8 4Ydre pd for the year ended 30th September 2024 nor for the year ended 30th Seplember 2023 During the year ended 30th September 2D24 no trustees *tre reimbursed for oxpenses incurred in running the camps, and none gave donations. (During Ihe prevlou5 year no tnjstees wBre reimbursed lor cxpen5es in njnning the Gamps, and none gave donalions.) Children of trustees and other officials allended the camps on the same temis as Dlher camper5. There were no other related party iransadions in either year. Charltablp Exp•ndlture All expenth'turo on Charitable Activities relales to the njnning of carryJ$ (Sarne in the wevious yfrar), except £100 paid for thé Independent Review of the accounts. (Same in the previous year) Page 7
HANTS AND DORSET CHRisllAN YOUTH CAMPS NOTES TO THE FINANCIAL ST ATEMENTS ICONTINUEDI FOR THE YEAR ENDED 1TH SEPTEMBER 2024 2024 2023 Debtors: amounts falling due wlthln one year Gift Aid Tax recoverable other debtors 1,621 8,189 3,326 120 Credltors: amounts filllng due wllhln one y•ar Camp Expenses payabl Accruals 14,338 3.868 14 338 10 Mov8m•nt in Fund8 At Expènditure Trdnsfers 30.09.2024 01.10.2023 In¢ome Unr••lrl¢t¢d Fund• Genera5 Fund Leggry Fund Maintenance & Equirrfnenl Fund 20,827 82,708 3,781 107,314 50,968 88.09B 500 139,566 (46.470) <20,2171 {19.000) 41.000 1,783 5,108 151,804 6.884 (38.3971 (84,887) 163,796 Re4triGlpd Fund• Ptmianem silè Fund Fees Bursary Fund Projects Fund 71,053 2,975 8,715 82,743 9,840 505 80,693 1,332 8,715 (2,148) 10,145 (2,148) 90,740 Total Funds 1go,057 149,711 (84,867) (365) 254,536 11 Anal15 of net assets between funds Unr•sirfct•d R•stricted Funds Funds Totsl Funds Al 30th Septemb•r 2024 Stocks Debtors Cash al bank and in hand Creditors due Nwithin on¢ year 9.810 160,324 (14,3381 163,786 9.810 90,740 259.064 114,338) 254,536 90,740 At 30th S•pt•mb•r 2023 1,094 3.446 106,642 (3,868) 107,314 1,094 3.446 189,385 13,868) 190,057 Debtor5 Cg$h at bank and in hand CrEdilor5 due wthin one year 82,743 82,743 PRge 8
HANTS AND t)ORSET CHRISTIAN YOUTH CAMPS NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30TH SEPTEMBER 24 12 D•signat•d and Restrlcted Funds O•¥ignat•d Fund L•gacy Fund This Fund creatéd by thè Trusl••s io hold legaci8s we have rec8ived for Ithich there has been no designation. Detai18 of legacies received during the year 8ndèd 30th SèptÈmbÈr 2024 are shovm in Nole 10. £19,000 VAS transfemd to the Maintenance & Equipment Fund to fvnd a newmarquee, Maintenanc• & Equipment Fund This Fund, bthich is not restricted. was created by the Trustees, la 8sslSt the Administr81ion Cdmmittéè in planning tho purchase and major repairs of equipment, We have wr¢hosed 2 marquees this year at a coslol £38,000 V•hith was funded in part from the General Fund $urplus and in part from th• Legacy Fund. R•8trlet•d Funds P•rmanent Slte Fund Thi$ Fund represents donations roceived towards tho purchase ol a pernianenl slte for the Camps. This year we fund-raised amongst our supporter3 when a potential new site came on the mathet., unfonunately aur bid was unsuccessful, Details of donation5 received dunng the year ended 301h September 2Q24 are shown in Note 10 F••5 Burs•ry Fund This Fund receives donations and subsidises the Camp Fe¢¥ of young people vtho would not otherwise be able to attend the Camps because ofthe cost. The balance At the end ofihe year makes it possible to offer Bursaries during the early booking period of the next year, wthoul being dependent on new dDn8n'cns.Delai1s of income and bursaries granl•d during the year ended 30th S8plemb8r 2024 ar• sho¥ In Note 10 Projects Fund (fomi•rfy 5how•rs & G¢n¢rator Fund) The balance in Ihis lund at 31]th September 2024 r&presents lh8 un&pÈnt funds on projects [ch have required fun&raising. This year received a grant for the r8pair of the 'Chapef rool,, Ihe$e warkj are on-going. DetAils are shown in Notè l O Page 9
HANTS AND DORSET CHRISTIAN YOUTH CAMPS INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2024 Ind•p•ndani Examinor's R•poiT to Ih• TruBth•B or HaniB and DorJJei Chrlstlan Youth CAM l Teport to the trustees on my ex3mlnation ol the linancral st3temen15 of Hants and Dorset Chrlsttan YoLrth Camps (Yhe rharilable IncorpNaled organkallvn'l lor the ypar ended 30 SeFernber 2024 which compriGe the Statement of Financial Act'wties, the Balanc8 Sh88t and related notes. This report ts rnade Solely lo the charty's trustees, as a bcrfdy, in 3¢cordance vAlh Éecb'on 145 of the Charrties Act 2U11. My work has been UNlertaken GO th2t I mlght sfate to the pthaiily'6 Iru8tèe5 thD5e rnatters l am requifed to slate to them in this report and for no othef purpe. To the fullest extènt p8rmltted by law, I do acceEt or agsumE reSP[SItAlity lo anyone ryther than the chafrty and the chanfis ITUStee8 88 a body. IOT my work, for thiB report. DT lor thè opinions I hav6 lonned. RMPvn•I'l1Ii and gf i•p9ft A8 the trustees ol charitable incorporated organlzatlon you 3r2 re&pon$ible for the wepaiation of the fitr)ahcial slatemtsn16 in aGGDrdanc2 Wth the iequirements ol the Charits'e8 Ad 20111.lhe 2011 AGVI and the Charities statement of Reaommended Practice ISORPIIFRS1021 Ind•p•rd•ni •Xab771n•r'• •tat•m•nt I have GomFAeled my examinalion. l oanfinn Ihfit no material Matte havo come la my attention In connèctlon )* ¢¥Inall0m giving rne Gau60 to believe that in any material r@6p¢Ft 111 accounting reGoTd8 were not kept in respect of the Ghar¢tat4e Incorporated Ofganlzatlon as requi¥ed by euion 386 01 Ihe Lvub AGI., or lill thv fingncial stat8in•nt8 do not aCCDTd vath thoA• r8cord8', or Illll tho flnancial Ètatarnonts do not GomF4y Ihe accounting requirernenls of A•¢tlon 396 of tho 2006 Act othBr than any requlrement thal the Iinanual ststements glve a 1r¢Je and foir view wthich Is not a matt c(thGidered a6 part of an indeFendent oxamlnBtion, cr livl the financlal slatem8n16 have not b•8n pr4parod in accordance vlth th• m8th&aÉ and of the statement ol Recomm•ndtd Practice for accounting and reporting by ch8rki•s aprllGatAe to charities Fiepafing Ihair aCCDunts in accordance wlh the Financ¢al Reporting Standard 8PF4icable in the UK And Rgwblic ol ITolafjd IFRS 1Q21, I hive no concem8 and hthve come Acro99 no other malteis in Eonn•ction wilh the •xamination to thich attention Should dravm in thi• report in order to enabla 3 proper Ltnderstanding ol the financAal statements lo be reach& zwik &rL£ Page 10