Charity registration number: 1169961
**DORSET YOUTH FOR CHRIST TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025**
Rapid Accounts Limited Unit 20 The Wincombe Centre Wincombe Business Park Shaftesbury Dorset SP7 9QJ
## **Dorset Youth for Christ Contents**
||**Page**|
|---|---|
|Trustees' Report|1—3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Statement of Financial Position|6|
|Statement of Cash Flows|7|
|Notes to the Statement of Cash Flows|8|
|Notes to the Financial Statements|9—12|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities|13|
## **Dorset Youth for Christ**
## **Trustees' Report For The Year Ended 31 October 2025**
The trustees present their report and the financial statements for the year ended 31 October 2025.
## **Objectives and Activities**
## **Aims and Objectives**
The charity's objects are to advance the Christian faith for the benefit of young people throughout the world and in particular the area of Dorset and its environs.
The policies adopted in furtherance of the objectives are:
Promote and encourage Christian values, including dignity, empowerment and partnsership to all youn people. The advancement of the education of children and young people through 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 physical, mental and spiritual capacities, that they may grow to full maturity as individuals, and that their condition of life may be improved.
- To relieve poverty and sickness thereby demostrating the Christian faith by promoting overseas service, education, practical action and working with those affected, either directly or through relief agencies.
## **Achievements and Performance**
## **Main Achievements**
The focus of the charity's activities continued to be advancing the Christian faith in the Dorset area. Activities undertaken by the charity focus around youth orientated projects for a wide variety of ages, in addition events are run to include adults and encouraging others to take up volunteer work withing the youth. The charity also provides a role of supporting young people who are experiencing difficulties at home or school and giving them hope and reassurance. The number of people helped by the charity is estimated at 200.
## **Financial Review**
## **Financial Position**
Our income source is primarily from paid youth work. The charity also receives regular voluntary giving, grant income and other donations totalling £164,984 (2024 - £167,241)
Paid youth work is intended to directly cover the staffing costs.
The total expenditure for the period totalled £172,718 (2024 - £177,833).
It is the policy of the charity 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 trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funding may be raised.
## **Reference and Administrative Details**
## **Trustees**
Mr Graham Waters Mr James Webb Mrs Jasmin Webb Mr Tony Jones
## **Other Personnel**
Mr A. Rigby - Chief Executive Officer
## **Charity Number**
1169961
Page 1
**Dorset Youth for Christ Trustees' Report (continued) For The Year Ended 31 October 2025**
## **Principal Address**
Blandford Evangical Church Sunnydale, Albert Street Blandford Forum Dorset DT1 7HZ
## **Independent Examiner**
Susan Newman MAAT Rapid Accounts Limited Accountants Unit 20 The Wincombe Centre Wincombe Business Park Shaftesbury Dorset SP7 9QJ
The charity is administered by the board of trustees. The day to day running of the charity is overseen by Mr A Rigby who attends board meetings to report to the trustees.
Page 2
Dorset Youth for Christ
Trustees, Report (continued)
For The Year Ended 31 October 2025
The trustees, p0
was approved by the board of trustees and slgned on Its behalf by:
Trustee
17107/2026
Page 3
## **Dorset Youth for Christ Independent Examiner's Report to the Trustees of Dorset Youth for Christ For The Year Ended 31 October 2025**
I report to the trustees on my examination of the accounts of Dorset Youth for Christ (the Trust) for the year ended 31 October 2025.
## **Responsibilities and Basis of Report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Susan Newman MAAT 17/07/2026 Rapid Accounts Limited Accountants Unit 20 The Wincombe Centre Wincombe Business Park Shaftesbury Dorset SP7 9QJ
Page 4
## **Dorset Youth for Christ Statement of Financial Activities For The Year Ended 31 October 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Charitable activities:
Advancement of religion
**EXPENDITURE ON:**
Charitable activities:
**5**
Advancement of religion
**NET EXPENDITURE**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**13**|**2025**
**Unrestricted**
**funds**
**£**
57,937
104,228|**2024**
**Unrestricted**
**funds**
**£**
68,183
99,058|
|---|---|---|
||162,165|167,241|
||(172,718)|(177,833)|
||(10,553)|(10,592)|
||(10,553)
36,688|(10,592)
47,280|
||26,135|36,688|
The notes on pages 8 to 12 form part of these financial statements.
Page 5
Dorset Youth for Christ
Statement of Financial Position
As At 31 October 2025
2025
2024
Unrestrlrted
funds
Total
funds
Notes
FIXED ASSErs
Tanglble Assets
792
1,826
792
1,826
CURRENT ASSETS
Debtors
Cash at nk ano Jn hand
10
9,789
20,016
25,674
16,829
29,805
42,503
Credltors: Amounts Falling Due Wlthln One Year
11
(4,462) (7,641)
NET CURRENT ASSETS (LIABILMES)
25,343
34,862
TOTAL ASSEfs LESS CURRENT LIABILrrIES
26,135
36,688
NET ASSErs
26,135
36,688
FUNDS OF THE CHARrrY
Ilryre_¢.rlrtpJ .Fiin£ls
TOTAL FUNDS
13
26,135
36,688
On behalf of the board
Iiffl
Mr James Webb
Trustee
17/0712026
The notes on pages 8 to 12 form p)art of these financlal statements.
Page 6
## **Dorset Youth for Christ Statement of Cash Flows For The Year Ended 31 October 2025**
|**Notes**
**Cash flows from operating activities**
Net cash generated from/(used in) operations
**1**
Net cash generated from/(used in) operating activities
**Cash flows from investing activities**
Purchase of tangible assets
Increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year
**2**
Cash and cash equivalents at end of year
**2**|**2025**
**£**
3,187
3,187
-
3,187
16,829
20,016|**2024**
**£**
(24,245)|
|---|---|---|
|||(24,245)|
|||(3,103)|
||||
|||(27,348)
-|
|||(27,348)|
Page 7
## **Dorset Youth for Christ Notes to the Statement of Cash Flows For The Year Ended 31 October 2025**
## 1. **Reconciliation of expenditure to cash generated from/(used in) operations**
|.
**Reconciliation of expenditure to cash generated from/(used in) operations**|||
|---|---|---|
|Net expenditure
_Adjustments for:_
Donations of fixed assets
Depreciation of tangible assets
_Movements in working capital:_
Decrease/(increase) in trade and other debtors
(Decrease)/increase in trade and other creditors
Net cash generated from/(used in) operations|**2025**
**£**
(10,553)
-
1,034
15,885
(3,179)
3,187|**2024**
**£**
(10,592)
3,103
1,277
(25,674)
7,641|
|||(24,245)|
## 2. **Cash and cash equivalents**
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
|**2025**
**£**
Cash at bank and in hand
20,016
3.
**Analysis of changes in net funds**
**As at 1**
**November**
**2024**
**Cash flows**
**£**
**£**
Cash at bank and in hand
16,829
3,187|**2024**
**£**
16,829|
|---|---|
||**As at 31**
**October**
**2025**
**£**
20,016|
Page 8
**Dorset Youth for Christ Notes to the Financial Statements For The Year Ended 31 October 2025**
## 1. **General Information**
Dorset Youth for Christ is an unincorporated charity registered with the Charity Commission, registered charity number 1169961. The principal address is Blandford Evangical Church, Sunnydale, Albert Street, Blandford Forum, Dorset, DT1 7HZ.
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
## 2.2. **Incoming Resources**
Income 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 is 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 tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
All incoming resources are recognised once the charity has entitlement to the resources, it is certain that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability.
Income from donations and grants, including capital grants, is included in incoming resources when these are receivable, except as follows:
-when donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods; and
-when donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income; the income is deferred and not included in incoming resources until the pre-conditions for use have been met.
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts.
Intangible income, comprising donated services, is included in incoming resources at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised when there is no financial cost borne by a third party.
## 2.3. **Resources Expended**
Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing 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.
Expenditure that is directly attributable to raising funds is included in the costs of generating funds.
Expenditure attributable to meeting the aims and objectives, including the support costs, is included in charitable activities.
## 2.4. **Tangible Fixed Assets and Depreciation**
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
## Computer Equipment
## 33.33% straight line
## 2.5. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## 3. **Income from Donations and Legacies**
Page 9
## **Dorset Youth for Christ Notes to the Financial Statements (continued) For The Year Ended 31 October 2025**
|Donations and gifts
Grants
4.
**Net Income/(Expenditure)**
The net expenditure is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
5.
**Analysis of Expenditure**
Advancement of religion
Advancement of religion
6.
**Support Costs**
General administration
Depreciation|**Activities**
**undertaken**
**directly**
**£**
163,853|**2025**
**Unrestricted**
**funds**
**£**
42,937
15,000|**2024**
**Unrestricted**
**funds**
**£**
55,183
13,000|
|---|---|---|---|
|||57,937|68,183|
|||**2025**
**£**
1,034|**2024**
**£**
1,277|
|||**Support**
**costs**
(see note 6)
**£**
8,865|**2025**
**Total**
**£**
172,718|
||**Activities**
**undertaken**
**directly**
**£**
170,749|**Support**
**costs**
(see note 6)
**£**
7,084|**2024**
**Total**
**£**
177,833|
||||**2025**
**Advancement**
**of religion**
**£**
7,831
1,034|
||||8,865|
Page 10
## **Dorset Youth for Christ Notes to the Financial Statements (continued) For The Year Ended 31 October 2025**
|General administration
Depreciation
.
**Staff Costs**
taff costs were as follows:
Wages and salaries
Other pension costs|**2025**
**£**
128,858
3,551
132,409|**2024**
**Advancement**
**of religion**
**£**
5,807
1,277|
|---|---|---|
|||7,084|
|||**2024**
**£**
141,162
3,954|
|||145,116|
7. **Staff Costs**
Staff costs were as follows:
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
## 8. **Average Number of Employees**
Average number of employees during the year was: 5 (2024: 6)
## 9. **Tangible Assets**
|**Cost**
As at 1 November 2024
As at 31 October 2025
**Depreciation**
As at 1 November 2024
Provided during the period
As at 31 October 2025
**Net Book Value**
As at 31 October 2025
As at 1 November 2024
0.
**Debtors**
**Due within one year**
Trade debtors
Other debtors|**2025**
**£**
9,699
90
9,789|**Computer**
**Equipment**
**£**
3,831|
|---|---|---|
|||3,831|
|||2,005
1,034|
|||3,039|
|||792|
|||1,826|
|||**2024**
**£**
25,149
525|
|||25,674|
## 10. **Debtors**
Page 11
## **Dorset Youth for Christ Notes to the Financial Statements (continued) For The Year Ended 31 October 2025**
## 11. **Creditors: Amounts Falling Due Within One Year**
|1.
**Creditors: Amounts Falling Due Within One Year**|||
|---|---|---|
|Taxation and social security
Accruals and deferred income|**2025**
**£**
2,470
1,992
4,462|**2024**
**£**
3,268
4,373|
|||7,641|
## 12. **Pension Commitments**
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £3,551 (2024: £3,954).
At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors.
## 13. **Movement in Funds**
|**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1**
**November**
**2024**
**£**
36,688|**Income**
**£**
162,165|**Expenditure**
**£**
(172,718)|**As at 31**
**October**
**2025**
**£**
26,135|
|---|---|---|---|---|
||36,688|162,165|(172,718)|26,135|
||**As at 1**
**November**
**2023**
**£**
47,280|**Income**
**£**
167,241|**Expenditure**
**£**
(177,833)|**As at 31**
**October**
**2024**
**£**
36,688|
||47,280|167,241|(177,833)|36,688|
## 14. **Transactions with Trustees**
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
|**2025**|**2024**|
|---|---|
|**£**|**£**|
## 15. **Related Party Disclosures**
Page 12
## **Dorset Youth for Christ Detailed Statement of Financial Activities For The Year Ended 31 October 2025**
|**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Donations and gifts
Grants
**Charitable Activities:**
**Advancement of religion**
Income from charitable activities
**EXPENDITURE ON:**
**Charitable Activities:**
**Advancement of religion**
Resources
Wages and salaries
Employers pensions - defined contribution schemes
Travel and subsistence expenses
Computer software costs
Insurance
Printing, postage and stationery
Advertising and marketing costs
Conferences & courses
Telecommunications
Accountancy fees
Professional fees
Tythe
Subscriptions
Bookkeeping fees
Bank charges
Charitable donations
Depreciation of computer equipment
**NET EXPENDITURE**|**2025**
**Total**
**funds**
**£**
42,937
15,000|**2024**
**Total**
**funds**
**£**
55,183
13,000|
|---|---|---|
||57,937
104,228|68,183
99,058|
||104,228|99,058|
||162,165
(8,640)
(128,858)
(3,551)
(22,804)
(374)
(735)
(15)
(173)
(1,688)
(216)
(1,820)
(1,000)
(282)
-
(1,225)
(38)
(265)
(1,034)|167,241
(7,284)
(141,162)
(3,954)
(18,349)
(112)
(664)
(197)
(774)
(295)
48
(2,192)
-
(282)
(160)
(1,164)
-
(15)
(1,277)|
||(172,718)|(177,833)|
||(172,718)|(177,833)|
||(10,553)|(10,592)|
Page 13