Charlty Regi5tiatlon No. 1169%1 DORSET YOUTH FOR CHRIST TRUSTEES, REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 ocfoBER 2022
DORSET YOUTH FOR CHRIST cOrENTs Page Charity Reference and Administratrve Information Trustees, Annual Report Independent Audltors Report Statement of financial artivities Balance sheet Statement of cash flows Notes to the Flnanclal Statements 8-14
DORSET YOUTH FOR CHRIST LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr B Frampton Mrsj Frampton Mr G Water5 Mrj Webb Mrsj Webb Dlrertor Mr A Ri8by Chalmian Mrj Webb Treasurer Mrs C Rl8by Secretary Mr G Waters Charlty Number 1169961 Prlnclpal address Blandford Evangelical Church Sunnydale Albert Street Blandford Forum Dorset DTI 7HZ ankefs Lloyds Bank PIC
DORSEf YOWH FOR CHRIST TRUSTEES. REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 The trustees present thelr report and accounts for the year ended 31 October 2022. The accounts have been prepared in accordance with the accourrting policies set out In note I to the accounts and comply with the trusts constitution, the Charities Art 2011 and"Accounting and Reporting by Charities.. Statement of Recommended Practice appllcable to charities preparing their accounts in accordante with the Flnancial Reportin8 Standard applicable to UK and Republic of Ireland IFRS 1021 (effective I january 20151" Stru¢turei 8ov•man¢e and mana8•ment The charity was establlshed by a constitution on 31 Ortober 2016. The trustees who served during the perlod were: Mr B Frampton Mrs l Frampton Mr G Waters Mrj Webb Mrs J Webb Trustees are famS1iar with the work of the charity but are encouraged to read Ilterature prepared regularly by the charity and attend events throughout the year. New trustees are invlted and encouraged to attend these events and are placed on a probatSonary perlod to famillar15e themselve5 With the charity and the context in whith it operates. None of the trustees has any beneficlal interest In the charlty. The charity is adminlstered by the board of trustees. The day to day running of the charity is overseen by Mr A Rigby who attends board meetin85 to report to the trustees.
DORSET YOUTH FOR CHRIST TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 ocfoBER 2022 Objectives and activitles The charity's objects are to athiance the Christian faith for the benefft of youn8 people throughout the world and in particular the area of Dorset and its environs. The policies adopted in furtherance of these objectives are: Promote and enUrage Christian values, including di8ntty. empowemlent and partnershlp ta all VOLtn8 people. The advanment of the education of chlldren and young people throu8h support and mentoring in schools, colleges and other educational establishments. Through lunchtime and after school clubs, street based youth work and other youth provision to develop their physlcal, mental and splritual capacities, that they may grow to full maturity as indlviduals, and that their condition of lrfe may be improved. To relieve poverty and sickness thereby demonstrating the Christian faith by promoting overseas service, education, practical action and workin8 With those afferted. either directlv or through relevant relief a8encies. The trustees have paid due regard to guidance Ied by the Charity Cornmission in decldin8 what ctivities the chority should undertake. Athlevements and perforniance The focus of the charity's èctlvities continued to be advancing the Christian faith in the Dorset area. Actlvltles undertaken by the charity focus around youth orlentated projects for a wlde varletv of ages, Sn addition events are run to include adults and encouraging Others to take up volunteer work wlth the youth. The ¢harlty also provides a role of supporting young people who are experlencln8 dlfficultie5 at home or school and givlng them hope and aSSurance. The number of people helped by the charity 15 estimated at 200. Flnanclal Revlew Our income source Ss primarily from paid youth work. The charity also receives regular voluntary 8lvln8, grant income and other donatSons totalling £108,48612021- £65.5801 PaSd youth work is intended to directly cover the staffin8 costs. The total expendlture for the period totalled £95.90312021- £50.9021. It is the policy of the ¢h3rTrty that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between one and three months expenditure. The trustee5 consider5 that re5er¥es at this level wlll ensure th, in the event of a significant drop in funding, they will be able to continue the charlty's current actNities while consideration is given to ways in which additional fvnding may be raised. On behal of the board of trustees 18 July 2023 Date Mrj Webb Trustee
DORSET YOUTH FOR CHRIST INDEPENDENT EXAMINERS REPORT FOR THE YEAR ENDED 31 ocfoBER 2022 We report on the atcounts of the tharity for the period ended 31 October 2022. which are set out on pages 5 to 14. Respectlve Ile5ponslbllltle5 of T$ and Audltors The Charity's trustees are responsible for the preparation of the accounts. The charity's trustees conslder that an audit is not required for this period under section 144121 of the Charities Act 2011 Ithe 2011 Act) and that an independent examlnation is needed. It 15 our responsibility to.. 111 examine the accounts under sertion 145 of the 2011 Art: 1111 to follow the procedures laid down in the general Directions gwen by the Charity Commission under section 14515llbl of the 2011 Att: and lilll to stste whether partlcular matters have tome to my attention. Bèsls of Sndependent examlnerfs report Our examlnatlon was carrled out In accordance wlth the general Dlrections given by the Charity Commission. An examination Sncludes a revlew of the accountin8 records kept by the charity and a comparlson 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 ¢on¢erning any such matters. The procedures undertaken do not provlde all the evldence that would be requlred in an audrt and con5equerrtly no opinion Is glven as to whether the accounts present a 'true and fair vlev/ and the report15 limlted to those matters set OLtt in the next statement. Indep•nd•nt èxamln•r's statement Your attention is drawn to the fact that the charlty has prepared accounts in accordance with Accounting and reportlng by Charitles preparing their accounts in accordance with the Financlal Reportln8 Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference to the Accounting and Reporting by Charlties: Statement of Recommended Prartice issued on l April 2C05 which is referred to In the extant regulations but has not been wlthdrawn. We understand that thls has been donè in ordèr for the accounts to provide a true and fair view in accordance wrth Generally Accepted Accountin8 Practice effectwe for reportln8 periods be8innin8 on or after l January 2015. In connection with our examinatlon. no other matter except that referred to In the previou5 paragraph has come to our attention.. lal which gives us reasonable cause to believe that in any material respert the requirements: lil to keep accounting records in accordance wfth section 130 of the 2011 Act,. and lill to prepare accounts which accord with the accountlng records, and comply with the accounting requirements of the 2011 Act- have not been met or Ibl to which, in our opinion. attention should be dravm in order to enable a proper understanding of the accounts to be reached. Rapid Accounts Limited Shaftesbury. Dorset Date
DORSET YOUTH FOR CHRIST STATEMENT OF FINANCIAL ACTivmES (INCLUDING INCOME & EXPENDMJRE ACCOUNn FOR THE YEAR ENDED 31 ocfoBER 2022 Year ended 310rt22 Period ended 31 Oct 21 Unrestrlcted Re5trirted Notes Income and endowments from: Donations and legacies Charitable artivities Investments 31.264 77.222 31,264 77,222 39,394 26,186 Total Income 108,486 108,486 65,580 Ex endlture on: Charftable actlvltles 95.903 95.903 50,902 Total expendlture 95,903 95,903 50,902 Net Intome I lexpendlturel 12.583 12,583 14,678 Transfer between funds Net movement In fvnds 12,583 12.583 14,678 Reconclllatlon of funds: Total funds brought forward Total funds [ri forward 25.257 25.257 10,579 37,840 37,840 25.Z57 The statement of financlal attltIeS Includes all 8ains and losses recognised in the year. All Sncome and expenditure derive from continuin8 activities.
DORSET YOUTH FOR CHRIST BALANCE SHEET AS AT 31 OCTOBER 2022 2022 2021 Flxed Assets Office equipment Less: Depreciation 728 728 728 728 Current Assets Debtors 13.177 1,905 Cash at bank and In hand 27.845 24,814 26.720 41,022 CredltiKs: Amounts falll due wlthln one year io 13.182) 11,4631 N•t curr•nt assets 37,840 25,257 Total assets less current114bllltles 37.840 25,257 Net assets 37,840 25,257 Income Funds Unrestrlcted funds 37,840 25.257 Restricted funds li 37,840 25,257 The fTnantSèl statements were approved by the Board on Mr G Waters Trusree
DORSET YOUTH FOR CHRIST STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 ocfoBER 2022 2022 2021 Cash Ilows from owr?tlThg a¢tlvltl•s Cash generated from operations 13 3,030 15,084 Inve5tln8 actlvltles Purchase of tangible fixed assets Proceed5 on dlsposal of tanBible fixed assets Interest retelved Net u$h gener•ted from/ {used inl Investlni artlvltles Net cash used In flrkandTrg artlvltles Net Increase/ Ide¢rea5e) In cash and ¢a5h oqulvalonts 3.030 15,084 Cash and cash equlvalents at the beqinnln8 of year 24.814 9,732 Cash and cash equlvalents at the end of period 27.844 24,816
DORSET YOUTH FOR CHRIST NOTE5 TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2022 Accountln8 poli¢les Charity Snformatl¢)n Dorset Youth for Christ is an unincorporated charity established by constitutlon in 2016. 1.1 Basls of Prepratlon These accounts have been prepared in accordance wfth FRS 102 The Financial Reportin8 Standard applicable In the UK and Republic of Irelan(r I"FRS 102-1. "Accounting and Reporting by Charities" the Statement of Recommended Practice for charities applwng Ffts 102, the Charities Act 2011 and UK Generally Accepted Accountlng Practice as it applies from l January 2015. The charity is a Publlc Benefit Entity as defined by FRS 102. The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provlde a true and faTrr vlew. Thls departure has involved following the Statement of Retommended Practice fof charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Re8ulatlons but which has since been withdrawn. The accounts are prepared In sterlln& whlch Is the funrtlonal currency ol the charity. Monetary amounts In these financlal statements are rounded to the neast £1. The accounts have been prepared on the historical cost convention. The principal accountln8 pollcies adopted are set out below. l.Z GolD8 concern At the tlme of approvlng the accounts. the trustees have a reasonable expectatlon that the charlty has adequate resource5 to continLte in operational existence for the foreseeable future. Thus the trustees ontlnue to adopt the going concern basis of accountin8 in preparing the accounts. 1.3 Charltable funds Unrestricted fund5 are available for use at the dlscretlon of the trustees in furtherance of thelr charitable objectlves unless the funds have been designated for other purposes. Restricted fund5 are subject to specrfic conditions by donors as to how they may be used. The purposes and uses of the rertricted funds are set out in the notes to the accounts. Endowment fund5 are subject to specific conditions by donors that the capltal must be maintained by the charity.
DORSEf YOUTH FOR CHRisr NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 ocfoBER 2022 A(11n8 lIdeS (contlnuedl 1.4 Incomlnz Resources ncome is recognised when the charity is legally entitled to It after any performance conditions have been met. the amounts can be measured reliably. and it 15 probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income t3X recoverable in relation to donations received under Gift Aid or deeds of ¢¢)venant is recogni5ed at the tlme of the donation. All Incoming resource5 are recognised once the charity has entltlement to the resources, It Is certain that the resources will be recelved and the monetary value of incomin8 resources can be measured wlth sufficlent rellabillty. Income from donations and grants, including opital grants, Is included In Incomln8 resource5 when these are receivable, except as follows: - when donors specify that donatlons and 8rants glven to the charlty must be used In future accountlng periods, the income Is deferred until those periods: and - when donors impose conditions whlch have to be fulfilled before the dlarity become5 entitled to Use such income,. the Income Is deferred and not Included In Incomlng resources untll the pre-conditSons for use have been met. Turnover Is measured at the fair value of the conslderatlon recelved or receivable and represents amounts recelvable for goods and services provided in the normal course of business, net of discounts. Interest recelvable: Interest recelvable 55 Included In Investment Income when Is recelvable by the charltable companv. Intanglble Income. comprising donated serwces, is included in incoming rey)ur¢es at a valuation which Is an estlmate of the flnanclal cost b)rne by the donor where such a cost is quantifiable and measurable. No income Is recognised when there Is no financlal cost borne by a thlrd party.
DORSET YOUTH FOR CHRIST NOTES TO THE AccouKfs ICONTINUED) FOR THE YEAR ENDED 31 OCtOBER 2022 Accountlng policie5 Icontlnued) Resources expended Llabillties are recognised as resources expended as soon as there Is a le831 or construrtlve obli8atlon committin8 the charity to the expenditure. All expenditure is accounted for on the accruals basis and includes irrecoverable VAT. Expenditure is allocated to categories either on a direct or a usage basis. Expendlture that Is directly attributable to raisin8 funds is included In the costs of generatin8 funds. Expenditure attributable to meeting the aim5 and objectNes. includlng the support costs. Is Included in Charitable activities. 1.6 Cash and cash ewfvalents Cash and cash equivalents include cash In hand, deposits held at call with banks, other 5hort-term liquid Investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.7 Flnanclal Instruments The Company has elected to apply the provlslons of Sectlon 11 'Basic Financlal Instruments, and Sectlon 12 '0ther Financial Instruments Issues. of FRS 102 to all of its financial Instruments. Flnancial instrument5 are recognised when the drity becomes party to the contractual provisions of the Instrument. Finantial assets are offset, with the net amounts presented in the accounts when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net b0515 or to realise the asset and settle the liability simultaneouslv. Bas1¢ flnan¢lal assets Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction prlce Includln8 transaction costs and are subsequently carried at amortised cost using the effecttve interest method unless the arrangement constitutes a financing transactlon, where the transaction Is measured at the present value of the future receipts discounted at a market rate of interest. 8aslc flnancial Ilablllti Basic financial liabilities. including trade and other payables, are initially reeognisÈd at transaction price unless the arrangement constitutes a financing transaction. where the debt instrument is measured at the present value of the future reipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost. using the effertive interest rate method. io
DORSET YOUTH FOR CHRIST NOTES TO THE ACCOUNTS ICONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 Accoutrtlng polkles (contlnuedl Trade payable5 are obll8ation5 to pay for goods or servite5 that have been a¢quired in the ordlnary course of operations from supplier5. Accounts payable are classIfd a5 current liabilities if payment 15 due within one year or less. If not, they are presented as non<urrent liabllities. Trade payables are recognised initially at transactlon price and subsequently measured at amortised cost usin8 the effectlve Interest method. Derecognltlon of fihan¢lal Financial liabilitles are dereco8nised when the comp?nVs contractual obligations expire or are discharged or cancelled. Donatlons and le8Jdes Unrestrlcted funds Restrl¢ted funds Total 2021 Total 2021 Unrestrlrted funds: DonatSons, grants and gifts 31,264 31,264 39,394 31,264 31,264 39,394 For the yeJr ended 31 October 2021 39,394 39,394 Charltable artlvttles 2022 2021 Paid youth work 77,Z22 26,186 26,186 InvÉstments 2022 2021 Interest recelvable li
DORSET YOUTH FOR CHRIST NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 ocf08ER 2022 S Expendlture Depr Staff ¢osts cl*lon GTant funding Total 2022 Totsl 2021 Charltable •rtlvltles Advancement of religion Support Costs 76,739 19.164 95,903 50,902 6 Support ¢ost$ Resource5 Staff costs Efnployer penslon Advert15in8 Moblle Phone Photocopyln8 and 5tatlonery Travelllng expenses Computer expenses Insurance Conferences & courses Professional fees Accountancy Subscrlptlons Tythe Donations Depreciation 5,277 75,034 1,704 60 41,891 979 72 326 120 9,225 145 608 834 3.951 120 559 722 280 1,404 304 235 1.944 130 282 95,903 7 Trustees None of the trustees lor any persons connected WTth them) receNed any remuneration during the year and none of them were relmbursed travelling expenses12021= £nill 12
DORSET YOUTH FOR CHRIST NOTES TO THE ACCOUNT5 (CONTINUED) FOR THE YEAR ENDED 31 ocfoBER 2022 Employees Numberofemployees The average number of employees during the period vRs: 2022 Number 2021 Number Chlef Executive Offlcer Youth Worker5 Employment costs 2022 2021 Wa8es and salaries Pension Contributlons 75,034 1,704 76,739 41,891 979 42,870 There were no employees whose annual remuneratlon was £60,CW or more12021'. none). Debtors 2022 2021 Debtor 11.452 1,725 Other Debtor 1.905 Prepayments and accrued income 13,177 1,905 10 Credltors: amounls falllng du• wlthln one perlod 2022 2021 Taxes and social security costs Other creditors & accruals 1.911 1.271 3,182 1,056 407 1,463
DORSET YOUTH FOR CHRIST NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 202Z 11 Restricted Funds Balance •t I November 2021 Income EXpendIre Transfers Balan¢e 31 O¢tober 2022 IZ Analy$l$ of net ass belween fvnds Vnrestrltted Restrlrted fund$ lunds Totsl Fund balances at 31 October 2022 are represented bv: Current assets Creditors.. amounts fallln8 due within one year Creditors.. amounts falling due after one year 41.022 13.182) 41,022 13,1821 37,840 At 31 October 2022 the amount of the Free ReseThes at the charity's dlsposal was £3784012021- £252571. 13 Cash generated Irom op•ratlon5 2022 2021 Surplus1 Ideficitl for the period 12,583 14,678 Adjustments for: Investment income reco8nised in profrt or loss Depreciation In year 242 Movements in working capltal Decreaselllntreasel In debtors IncreaselDecrease) in credltors 111,2721 1.719 3,113 62 3,030 14 Related party transartlons During the year the trustees made donations to the charity totalling £nil12020 4nill. 14