REGisfERED CHARITY NUMBER: 287857 Re ort oftheTmst sa*d Unauthted Tsn8ncial 51atemen fortheyear Ended 31 December 2024 Chrittian Youth Ente ises AJ Bennewth FC& FCPA, FF& F￿A. FIPA. DChA FRSA Upper Ground Floor 18 Famham Road Guildford Surrey GUI 4XA thristian Youth Enter rises Contents Of the Finandal S ements forthe Ye3r Ended 31 De￿mber 2024 Page fteportoftheTrustees I to 2 Independent Examiner's Report Statement olFlnandal Actsvrtles B￿aTreeSheet Notestothe Yirtantial Statements 6 to 8 ristian Yguth Enter rbse5 ortof theTru5tees ded 31 Oetember 2024 The trustee5 present thelr report with the financI81 st8ternent5 01 the charity for the year ended 31 Decèmber 2024. The trustees have adopted the provision5 of Accounting and Reporting by chariti￿.. Statement of Recommended Practice applicable to charities preparlng their a¢counts in 3ccord8nce w]th the Fin)n¢ial Reporting Stsndard applicable in the UK 8nd Republi¢ of Ireland IFRS 1021 leffettive lJanuary20191. OBJECTIVESAND AcnvrrtES The principal objective of the charity throughout the current year has been the raising of tunds to enable ad￿te. training and consultanry to be provided for autdotrr actiwty, ump and conference Trntre leaders in UK and Intemation811y. ACHIEVEMENTS ANO PERFORMANCE The Secretary of thetru5t has been able to supportthe objects of the charity as follows.. Leading COU￿ and otherChrlst13n activthes held in an outdDurenwronmenL Actlftg as a conduit for donations tr8nsferred to t4e 4sso¢iated Ch3rity, Christian Youth Enterprise5 Sailing Centre, with the restriction, Unle￿ stated othenvise that the funds transferred where to be used to assist individuals attending events who might not have been able to 8ttend othemse. Giwng Tegular management. advisory and fvndralsing support to CYE Sailing Centre ind to other charitable organis8tions wth kmilar8lTnsto CYE, parbcularly Christi3n Camping Internation81. FINANCIAL REillEW The results fortheyear a￿ sd out sn the annexed Statement of Fin3ncial Actlvities. FUTURE PLANS T￿Pe charity intends to continue to carry OLrt Its objectives for the ftrrÈsee8ble future Plans in the ne*c three year5 indude Msits to various countrie5 tD 5UPPDrt leaders, Organi￿ng 3n intem3tion81 Conferen￿ and rtrestsblishing coa£h¢n4foT Chrlstlan Camping leaders internatlonalty. STru￿URE. GOVERNANCE AND MANAGEMENT Governing document The ch4rity is controlled by tts goveTning documenL a trust deed datsd 1 September 1983 artd constitutes an unlncorporated charity. REFERENCE ANDADMINISTRATIVE DETWLS Reglstered Charity t)umber 287857 Prfnclpal address Journeys End Avenue Road Cranleigh GU6 7LL TNstees R Smlth N Rees Page I Re forthey ortof Yxled 31 Decemb IndèpendentExaminÉr AJ Bennewith FC4 FCPA, FFA, FFfA RPA Dchi FILSA Upper Ground Floor 18 Farnharn Road Suijdford Surrey GU14X4 N Doney Approved by ordÈr of the board of trustee5 On...... -. Ind signed on its beh?ff by: riee Inde endent Exarnin Christian Youth Ent theTrustees ol Independerrt exarninerfs report tothetrustees of Christian Youth enterprises I report to the charity trustees on my e*min)tion of the Bccounts of Christian Youth Enterpri%es (the O)arityl for the year ended 31 December 2024. Responybilities and basis of report As trustees of the Charity you are responsible for the preparation of the accounts in a¢CDrdance with the requirements of the Charlties Att 20111 th2AIt'l. I report In respect of my examination of the Charity's 8ccounts carried out under Secuon 145 of the Act8nd in tarrwng out my examination I have followed all appli¢able Direcbon5 given by the Charlty Commisslon under Section 14515llbl ofthe Att. Independent examin¢r'5 5taternent I have completed my examlnation. I confirm that no materi?1 matters have cvme to my attentTon in ¢onnettitrn with the examination giMn8 rne cause to believe that in any material respect: accounting retords We￿ not kept in respett of the Chartry as required by Sedon 130 of the A¢t' or the accounts do not 8ccord wich those rÈtords,' or the accounts do not comply with the èpplicablÈ reqtsiyements concerningthe form and content of accounts set out in the Charities IA¢counts and Reports) Regulatiorts 2008 other than an). requirernert that the attounts ve a true and tsirview which 15 not a tn?tter con&dered a5 part o*3n independent examinatlon. I have no ¢on¢erns artd have corne across no other matters in connection wlth the examination to which attentlon should be drawn In this report In orderto enablÈ a proper understanding of the accounts to be re8ched. AJ Bennewith FCA. FCPA FFA. FFTA. FIPA DChA. FRSA Upper Ground Floor 18 Farnham Road Guildford Surrey GU14XA Date.. Page 3 rlstlan Yolth Entsr ri5£ Ststernerbtof Fin fortheyeat Ended 31 D ctNities mber2024 31.12.24 Total funds 31.12.23 Tota funds Unrestritt%ed fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Dunations and legacies 80.736 8Q,736 24,369 EXPENDITURE ON Chaiitable a¢tiwties Charitable 82,996 82,996 27,120 NET INCOMEIIEXPENDITUREI 12,2601 122601 12,7511 RECONCIUATION OF FUND5 rotal funds brDughtforw6rd 2,862 2,862 5,613 TOTAL FUNDS CARRIED FORWARD 602 602 2,852 The notesform part of these financial statements Page 4 31 PEtrmber 3L12.24 FoÉal 31.13.13 Total ds fttnd fund Notes Cash at bank L322 1,322 35S2 CREDITORS Amounts fam￿￿dLEè within oneyear 17201 t720} NEf CURREwfASSErs 602 502 2A62 602 602 2,8f FUMDS 602 2.862 TOTAL FLINDS 602 2,862 The fin nc statements were approved by the Board of Trustees and authorised for issue tsn -. and were SEgL￿d on ts beFz3tf by: Rsm The notesform partorthese finani& stateEnertts Page5 Christi3n ¥￿th Ente otestothe Finafitial Statements forth Year Ended 31 DE ACCOUKnNG POUCIES Ba515 of preparingthe hnanclal statements The linancial statemÈnts of the charlty, whlch is a public benefit entity under FRS 102, have been prepared in 8ccordan¢e with the Charities SORP IFRS 1021 'Accounting and Reporting by Charttie5.' Statement of Recommended Prattice applioble to chèrfties preparing their accourtts in accordance with the Financial Reporting Standard applicable Tll the UK and Republic of Ireland IFRS 1021 leffettlve l J8nuary 20191,, Tinznclal Reporting Standard 102 The Financi81 Reporting Standard applicable In the UK and Republic of Ireland, and the Charities Act2011. The financial statetnents have been prep8￿d under the histori￿1 cost convention. Intome All income is recogni5ed in the Statement of Fin3nci31 Activiti£s tsn¢e the charity has entitlement to the funds, it 15 probablethat the incomewlll be reteived and the amount can be measured reliably. Expenditure )bilities 3re recognised as expendtture 45 500n 35 there is a legal or construttivÈ obligadon committing the tharity to that expenditu￿, it is probable th8t 4 transfer of economlc bÈnefits Mrill be required in 5ettleTnent nd the amount of the obligation tsn be measured reliably. ExpendituE is accounted for 4)n an aC￿UalS basis and has beert classtfied under headings that aggregate all cost related to the category. Where cost5 cannot be dirertly attributed to particular headlngs thw h8ve been allocated to activities on a ba515 ron5iStent with the use of resource5. Grants offered subject to conditions which have not been met at the Year et)d date are noted as a commitment but not ac¢w*d as expenditure. T4Kation The ch8rity Is exemptfrom tsx on its Charitable attiwti￿. Fund actountiftg Unrestrtcted funds can be used in a¢¢ordIn￿ with the charltsble objecuves 8ttne discretion of thetrustees. Rethitted funds can only be used for particular restrfcted purposes within the objects Df the charity- Restritt40ns arssewhen specified bytho donor orwhen funds are raised for parh¢ul?r resti itted purposes. TRusfEES' REMUNERATION AND BENEFrrs There were ngirustees, temuneration or other benefits for th&year Ènded 31 December 2024 nDrfor theyear ended 31 December 2023. Trustees, eXPEnsÈs There were no trustees, expenses pald for the year ended 31 Decernber 2024 nor for the year ended 31 December 2023. Page 6 continued... Christian Youth E[￿r rises Notesto the Financlal Statements- continued December 2024 COMPARATIVES FORTHE sfATEMENT OF FINANCtALAcrivtTIES Unrestricted fund Rest￿ctEd fund Toral funds INCOMEAND ENDOWMEMfs FROM Donatlons and leeacies 24,369 24.369 EXPENDITURE ON Charitsble activities Charitable 27,120 27,120 NEf INQMEIIEXPENDITUREI 11751,, 12,7511 RECONCILIATION OF FUNDS Total funds brought forward 5.613 5.613 TOTAL FLINI>S CARRIED FORWARD 2,862 2,862 CREDrroRS: AMouKfs FALUNG DUE WITHIN CWEYEAR 31.1124 31.12.23 Other credltors no 720 MOVEMENT IN FUNDS Net movement in fund5 At 31.12.24 At 1.1.24 u￿re￿rftted fvnds Generdl furtd 2,862 12,2601 602 TOTAL FUNDS 2,862 12,2601 602 Net M0￿ment In funds. Included in the above are as follows- Incoming resources Resources expended Movement in funds Vnrestricted funds Gener81 fvnd 80.736 182,9961 112601 TOTAL FUNDS 80.736 182,9961 112601 Page 7 continued... Christièn Youth Enter Notestothe Finan¢i¥l stat￿ents- tontinu forthe Year Ended31 December2024 MOVEMENT IN FUNDS- ¢onlIn￿e￿ Comparatlvesfor movernent ITh funds Net movement in funds At 31.12. At 1.1.23 Llnrestrlrted funds General fund 5.u13 12,7511 2,852 TOTAL FUNDS 5.613 12,7511 2,862 Compar&tivÈ net movemerrt in fund5, induded In the above are 65 follows.. Incomin8 resources Resotsrces expended Movetnent In funds Uftreskncted funds General fund 24269 127.1201 12.7511 TOTAL FUNDS 24,369 127,1201 2,7511 RELATED PARTY DISCLOSURES CIE has historically had a tlose 4550Ciation wlth Christlan Yovth EnterpruseE Sailing Centre Icharity number 2937811. In 2024, a legacy Of £71,396.43 reee¥ved wa5 paid out as è grènt to the a&soCi)￿d Charity. Christian Youth Enterprlses Sallln8 Cent￿. INDEPENDE￿ EKAMINER'S REWIUNERATION 2024 2023 Independent Examinerfs remuneration 600 600 Page 8