Carlisle Diocesan Youth Centre
Registratlon number: 520363
Annual Report and Financial
Statements
31 December 2024

Carlisle Dlocesan Youth Centre
Contents
Reference and Adminislrats've Details
Trustees. report
Trustees. responsibilities
Independent examinerfs report
Statement of finanoal activities
Balance sheet
Notes to the financial Statements

Carllsle Diocesan Youth Centre
Reference and Adminislrative Details
Charlty namo
Cartisle Diocesan Youth Centre
Charlty reglstratlon numbor
520363
Prlnclpal offic
St Johns-in-the-vale
Keswick
CA12 4UB
Ro9lstèrnd offl¢•
St Johns-in-thevvalé
Keswick
CA12 4UB
Trust••8
Rèv C H Hope
(Appointed 1 Dècember 2024)
C E Tudway
Ven S J Fyfé
Dr S S Wijod
IResi9ned 7 July 20251
(Resigned 7 July 20251
S C Hughes
Indopgnd•nt•x*mSn•r
JWA Cruickshank & Co
Inglewood
Wreay Syke
W￿8Y
CARLISLE
CA4 8JR
Page 1

Carfisle Diocesan Youth Centre
Trustees. Report for the Year Ended 31 December 2024
The financial $talements have been prepa￿ in ac￿rdanCe with the accounting poliues sel out in notes lo the
accounts and comply with the charity's goveming document, the Charities Act 2011 as amended by the Charities
Act 2022 and Accounting and Repo￿.n9 by Charities.. Stslement of Recommended PTa¢ti¢e appli¢able to
charities prepanng their a¢￿unIS in accordanc£ with the Financial Reporbng Standard applicable in the UK and
Republic of Ireland.
Con•tllullon. ObJ•¢ts and Pollcles
The Charitable Trusl is constiluteo by Trust Deed, and its objects are to:.
In the Di0￿Se of Carlisbe and beyond educate young people through their leisure time ath'vities so as to develop
their physical. menlal and spiritual capabilities that they may grow to full maturity as individuals and members of
society and that their conditions of life may be improved.
The Charity operates leases the Carlisle Di0￿san Board of Financ£ and St John's-in-the-vale Parochial
Church Council on the Youth Centre Main Building and Annexe until 2030. The properties are hired out to
organisations working ￿th young people for resKlential ac1ivrt￿s.
The Charity operates a lettings policy to ensure Ihat the objects of the Charity are met. The Chanty operates an
equal opportunit￿5 policy.
The Charity has at present three Trustees. The Trustees are members of the Management Committee which also
has represenlalives trom the Diocesan Board of Finance, DiocEsan Board of Education and St John's-ln-tha-vale
PCC. The Management Committee oversees the management of the Charity. The day lo day management of the
centre is undertaken by the Centre Manager, Mrs Lisa Farron.
Publlc Bonoflt- P•rforni•n¢•
In planning our activitses for the year V•P kept in mind the Charity Commission's guidance on public benefit al our
trustee meetings. Th& Centre provides a context for gfOUPS of young people from schools, colleges, uniformed
organisalions and churches as well as family groups to enjoy the benefits of outdoor activities and a time away
from their normal setting. 11 provides selfulenng accommodation accessible to poople of all ages and
backgrounds. and has wheelchair access to the School House faCil￿'e$.
Fln•n¢l•l rnvl•w
Sl Johns in the Vale Centre's total Income from bookings in 2024 was £96,435. With £10.301 from dividends and
bank interest and other income of £69, the total Income of £106,805 Is an increase on the 2023 fi9ur8s. Booking
income in the prior year was seriously affected by a total water system failure in Jun8 2023 iusl as high season
was getting underway, representing £9.814 in losses in 2023. Free reserves at the year end excluding
investments stood al £36,987 and including investments £386.174.
The total 8xpendrtU￿ of £117.657 is slightly higher than the 2023 figures, and along wrth gains on investments of
£7,215, there was a deficit in the year of £3.637 compared to a surplus In th& prior year of £28.383.
Plan8 for futur•
Following the cenlre's quinquennial inspection in November 2024. a number of repair and improvement works
have been identified as necessary to maintain the condition and safety of the building. These works will be
carried out during the course of 2025, and repair expendrture is therefo￿ expected to increase in the 2025
financial year.
Rlsk M•n•g•mont
The Mana9emenl Committee regularly reviews the risks. ReseNes of more than one yeals operating costs are
held to cover liabilities in case of adverse conditions. Reserves are held to ¢over capital expenditure for future
development or in case of unforeseen major expendrture, replacement or repair of equipment.
Reserves Pollcy
11 is the policy of Ihe chanty to maintsin unrestncted funds at a level vthich equate to approximalety 12 months
unrestricted expendrture. This prowdes suffiuent funds to cover management and administration and support
¢o$ts.
Page 2

Carlisle Diocesan Youth Centre
Trustees. Report for the Year Ended 31 December 2024
Unre$lricted funds are maintained at least at this level throughout the year, however fvnds a￿ also held to
account for planned capital expenditure.
Approved by the Truslees on 7 July 2025 and spned on their tehalf by..
Ven S J Fyfe
Truslee
Page 3

Carlisle Diocesan Youth Centre
Trustees. Responsibilities in relation to the Flnancial Statements
The trustees are responsible for prepanng the Trustees, Report and th8 financial statements in a￿Ordance with
applicable law and United Kingdom Accounting Standards.
The law applicable lo 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 incoming
resources and application of resources of the charity for that period. In preparing these financial stalemenls, the
trustees are required to..
select surtable accounting policies and then apply them consistently",
obseNe the methods and principles in the Charities SORP",
make judgement5 and estimates that are reasonable and prudenl.,
stste whether applicable a¢¢ounting standards have been followed, subjecl to any material departures
disclosed and explained in the financial statements.. and
prepare the financial statements on the going concem basis unless il is inappropnate to presume that the
charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at
any time the financial position of thè charity and enable them lo ensure that the financia1 statement5 comply with
the Charities Act 2011 as amended by the Charities Act 2022, the Charity IAccounts and Reports) Regulations
and the provisions ol the trust deed. They are responsible for safeguarding the assets of the charity and hence
for taking reasonable steps for th8 prevention and detection of fraud and other irregularities.
Page 4

Indopendent Examln•r'• Report to tho Tru$t•e$ of
Carllsle Dlocesan Youth Centrn
I report on the a¢xounts of the chafity for Ihe yèar ended 31 Dg¢ember 2024, which are 8et osjt on p8ges 6 to 15.
Your attention 1$ to dravln lo the fact that the Ch8rity has prepared tho fi'nancial statements in accordance wrth
Accounling and Roporting by Charitie5 preparing their accounts in accordance with tho Financial Rgporting
standard applicable in the UK and Republi¢ of Ireland IFRS 102) in preference to the A¢count'ng and Reporting
by Chariti'es.. Stalement of Recommended PraCts.￿ Issued on 1 April 2Q05 which Ss relerred to in the extant
regulations but has since i*en withdrawn.
We understand thal this has been done in order for the ar￿Unts lo provide a true and fair wew in accofd8nGe
with tho Generally Accepted Accounting Practice effective for reporting peric4Js beginning on or after l J¥nu8ry
2019.
Rospectlvo v•spon•lbllltlu ol tru•ts•• and •x•mlTr•r
The CttariV$ tru$tee3 are resp￿31b18 for tho proparats'on of the 8ccounts. The tru$tees consider that an audit is
not requirod for this year under section 14412} of the Chafiks Act 20118$ amgnded by th• Charities A¢% 2022
(the Act) and th81 an iNlepend8nl examin8tion 1$ neoded.
11 is my responsibility to..
examine ￿ accounts under so¢tion 145 of the Act,.
follow the prL*xdur6$ laid down in the General Directions given by the Charity Commission undor section
145151 {bl of the Ac( and
stale whethor particular matters have come to my attention.
Ba•1• of lThd•p•nd•nt •Mmln•f• rnport
My examinatson was carried oul in a￿ordance with the General Directions given by the Charty Commission. An
8xaminal.on include$ a rev￿ of the accounting records kept by the charity and a comparison of the accounts
presented vrith those records. It also includes conslderation of any unusual rtems or disdosures In the accounts.
and seèking explanations from you as ITUStees wnceming any such matt8rs. Th& procédures urmlertaken do not
provide 811 the evlaence that would be required in an audll and consequantly no opinion is given Ss lo wh6thèr
the a¢¢ounts pre6ont a Iruo 8nd fair and tho report is limited to thoso matters sot out in the statement
bgl¢yw.
Ind•p•nd•nt •xamln•rf8 8tat•m•ftt
In connection with my examination, no matter ha$ ¢c¥no to my ottention..
(11 which glvo9 me Trasonabb cau8e to beheve that in any material respd the requirnments..
to keep accounting records In a¢¢ordance wth section 130 of Ch8riles A¢t 2011 as
amended by tho Ch8rtts¢s Act 2022.. and
to prepare accounts which accord with the orxounting records, comply wrth the a¢counting
rnquirements of the Act
have not been met.. or
(21 to which. in my opinion. attèntion should be dravm In order to enable a propor understanding ol the
accounts to be re8ched.
Inghwood
Wreay
Wreay
CARLISLE
CA4 8JR
JWA CruiGI(shank FCA CTA
JWA Cruickshank & Co
7 July 2025
Page 5

Carlisle Diocesan Youth Centre
Statement of Financlal Actlvlties for the Year Ended 31 December 2024
Unrestrictgd Restricted Total Funds Totsl Funds
Funds
Funds
2024
2023
Note
Incomg and endovmients from:
Donations and legacies
Investment income
Charitable activities
Other income
Total income
100
9,863
77,076
14,830
101,869
10,301
96,435
69
106.805
10,301
96,435
69
106,805
Expenditure on:
Charitable actimties
Total expenditure
117,657
117,657
117.657
117,657
103,795
103,795
Nel outgoing resour¢es before other recognised
gains and losses
Other Tecognlsed 9ainsnosses
Gains on investment assets
{10,852)
{10.852)
(1,9261
7.215
7.215
30,309
Net movements in funds
{3.637)
{3,637)
28.383
Rèeonclllatlon of funds
Total funds brought fomard
Total funds carried foward
446,573
442.936
1,384
1.384
447,957
444.320
419,574
447,957
The notes on pages 8 to 15 form an integral part of these financial statements.
Page 6

Carlisle Diocesan Youth Centre
Balance Sheet as at 31 December 2024
2024
2023
Note
Flxod a$$ets
Tangible assels
Investments
56,762
349.187
405,949
69,377
357.479
426.856
12
Current assots
Debtors
Cash at bank and in hand
13
3,416
66.961
70,377
31,691
41,657
Creditors: Amounts falllng duo wlthln
one year
14
(32,0(6)
(20,556)
Net current assets
38,371
21,101
Net assets
444.320
447,957
The funds of the charity:
Rostricted funds
1.384
1,384
Unrestrictgd funds
Unrestricted income funds
442,936
446,573
Total charity funds
The financial statements have been prepared in accordance with the Finanaal Reporting Standard applicable in
the UK and Republic of Ireland IFRS 1021.
444.320
447,957
Approved by the Board on 7 Juty 2025 and signed on its behalf by:
Ven S J Fyfe
Trustee
The notes on pages 8 to 15 form an integral part of these financial statements.
Page 7

Carlisle Diocesan Youth Centre
Notes to the Financial Statements for the Year Ended 31 December 2024
Accounting polic1¢8
Statement of compllan¢o
The accounts lfinanaal statements) have been p￿Pared under the historical cost convention with items
recognised at cost or transaction value unless otherwise ststed in the relevant notels} to these accounts.
The financial statements have been prepared in accordan￿ wtlh the second edrtion of the Charities
Statement of Recommended Practice issued in October 2019. the Financial Reporting Standard applicable
in the United Kingdom and Republic of Ireland IFRS 102) and the Chanties Act 2011 as amended by the
Charities Act 2022.
The accounts (financial statements) have been prepared to give a ttrue and fair, view and have departed
from the Charrties (Accounts and Reports} Regulab'ons 2008 only to the exient required to provide 8 'true
and fair view.. This departu￿ has involved following Accounb'ng and Reporting by Charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 102) rather than the Accounting and Reporting by Charities'.Statement of Recommended Practi
effective from 1 April 2005 which has since been wrthdrawn.
Basis of preparallon
The charity meets the definition of a public benefft entsty under FRS 102. Assets and liabilib'es are initially
cognised at historical cost or transaction value unless otherwise ststed in the relevant accounting policy
notes.
Going concern
These financial statements have been prepared on a going concem basis.
Fund accounting pollcy
un￿$1￿Cted income fijnds are general fvnds that are available for use at the trustees, discretion in
furtherance of the obj'ectives of the chanty.
Restricted funds are those donated for use in a pa￿"Cular area or for specific purposes, the use of which is
restricted to that area or PUTPOSe.
Further details of each fund are disdosed in note 17.
Income and endowments
Donations are re¢ognised where there 1$ entitlement, probabilty of rec£ipt and Ihe amount Can be
measured with sufficient reliabilty.
Income from Govemment and other grants, whether '¢apital' grants or '￿venue. grants, is recognised when
the charity has entitlement to the funds. any perfOMan￿ conditions attached to the grants have been met,
it is probable that the in￿rne will be received and the amount can be measured reliably and is not deferred.
Investment income is recognised on a ￿CeiVable basis.
In￿rne from charrtable actiwties indudes income recognised as eamed las the ￿lated goods or services
are provided) under contract.
Expendlture
Liabilities are recognised as soon a$ there 15 a kgal or constnjctive obligalion committing Ihe charity to the
expenditure. All expenditure is accounted for on an a¢¢ruals basis and has been dassified under headings
that aggregate all costs related to the calegory.
Charitable expenditure comprises those Costs incurred by the charity in the delivery of its activities and
services for rts beneficianes. It includes both costs th81 Can be allocated directly to such activib.es and those
costs of an indirect nature necessary to support them.
Page 8

Carlisle Diocesan Youth Centre
Notes to the Financial Statements for the Year Ended 31 December 2024
. confr'nued
Support ¢osts
Support costs indude cenlral functions and have been allocated to ath.vity cost categories on a basis
consistent with the use of resources. for example. allocating property costs by floor areas, or per capita,
staff costs by the time spent and other costs by their usage.
Flx¢d assets
Individual fixed assets ￿$ts.ng £1CQ or more are intlially recorded at cost.
D•preclatlon
Depreciation is provided on tangible fixed assets so as to write off the cost or valuatson. less any estimated
residual value. over their expected useftjl economic life as follows".
Land and buildings
Fixtures, fittings and equipment
25 years straight line basis
5- 20 years Straight line basis
Caih and Cash Equlvalents
Cash and cash equIVa￿￿tS comprise cash on hand and call deposrts, and other short-term highly liquid
investments that are readily converts'ble lo a known amount of cash and a￿ subject to an insignificant risk of
change in value.
Investments
Fixed asset investments are induded at market value at the balance sheet date.
Realised gains and losses on investsnents are calculated as the difference bets*￿n sales proceeds and
their market value at the start of the year. or their subsequent cost. and are charged or ¢￿drted to the
statement of the financial activr(ies in the period of disposal.
Unrealised gains and losses reP￿Sent the movement in market values during the year and are credited or
charged to the statement of financial ath.yrt￿S based on the mafket value at the year end.
Ponslons
The charity operates a defined ContribU￿"0n pension scheme. Contributs'ons are charged in the statement of
financial activities as they become payable in accordance wth the rules of the scheme.
Donations and legacies
Unrestrlcted Restricted Total Funds Total Funds
Funds
Fund$
2024
2023
Donatlons and legacies
Appeals and donations
100
Page 9

Carlisle Dlocesan Youth Centre
Notes to the Financial Statements for the Year Ended 31 December 2024
continued
Investment In¢om8
Unr¢$trl¢tsd Restrlcted TOL91 Funds Total Funds
Fund$
Funds
2024
2023
Income from listed investments
Interest on cash deposits
9.493
808
9,493
808
9,6¢XI
263
10,301
10.301
9.863
Charltabl¢ a¢tlvitios
Unrestricted Restrictod Totsl Funds T¢)tal Funds
Funds
Funds
2024
2023
Provlsion of accommodatlon
Accommodation sales
96,435
96,435
77.076
Other Income
Unre$trl¢ted Re•trlcted Total Funds Total Funds
Funds
Funds
2024
2023
Other Income
Other in￿rne
69
69
14.830
Page 10

Carllsle Diocesan Youth Centre
Notes to the Financial Statements for the Year Ended 31 December 2024
continued
Exp•ndlture
Provl8lon
Total
2024
Totsl
2023
accommod•
tlon
Dlroct costs
Wages and salaries
Staff pensions
Booking agent s8Nic8 f885
Light. heal and power
Insurance
Repairs and maintenancè
Cleaning
Bank charges
50,147
5,273
50,147
5,273
39,306
158
27,418
4.498
12,152
2.376
19,269
5,363
13,097
2,423
65
95,637
19.269
5,363
13,097
2,423
65
95.637
85.908
Support ¢08ts
Telephone and lax
Sundry expenses
Travel and subsisten
Ac¢ountanoy fees
Independent examin8rfs fée
Legal and professional fees
Depreciation of frèehold property
Depreciation of fixturés and fittings
1,561
998
249
1,002
400
2,945
13,264
1,601
22,020
1.561
998
249
1.002
400
2.945
13.264
1.601
22.020
1,286
1,936
276
13,264
1,125
17,887
117,657
117,657
103,795
Tru8t••8' r•mun•ratlon and •xpen$o8
During the year, expenses totalling £819 were reimbursed to 1 Trustee lor telephone costs, travel and
printing, postage and stationery.
Not outgolng r•8ourc•8
Net outgoing resources is slated after charging..
2024
2023
Depreciation of owned assels
14,865
14,389
Page11

Carlisle Diocesan Youth Centre
Notes to the Flnanclal Statements for the Year Ended 31 December 2024
continued
EmployM•' r•mun•ratlon
The aggregale payroll ¢ost$ of these persons were as follows..
2024
2023
Wages and salaries
Other pension costs
50,147
5.273
55.420
39,308
39,306
No employèe r8e8ived emoluments ofmore than £60,000 during the year12023- No. O).
Page 12

Carllsle Dlocesan Youth Centre
Notes to the Financial Statements for the Year Ended 31 December 2024
. continued
10 Taxatlon
The registered charity is exempl from taxation on income and gains.
11 T•nglble flxed assets
Freehold
Interest In land
and bulldlng8
Ilncludlng
h•rltsgo a$$et•l
Flxtur•8,
flttlng8 and
oqulpment
Totsl
Co•t
As at 1 January 2024
Additions
As at 31 December 2024
332.701
43,189
2,250
45,439
375.890
2,250
378.140
332.701
Dopr•clatSon
A$ 811 January 2024
Charge for the year
As at 31 December 2024
267,076
13.264
280.340
39,437
1,601
41,038
306.513
14,865
321,378
Not book value
As at 31 December 2024
As at 31 Decembef 2023
52.361
65,625
4,401
3,752
56.762
69.377
12 Investments held a8 flxed a•¥ets
Unllsted
Investments
Market value
As al 1 January 2024
Revaluation
Additions
Disposals
As at 31 December 2024
357,479
7.215
9,493
125,000)
349.187
Not book value
AS at 31 December 2024
As at 31 December 2023
349,187
357,479
All invèstment assets w￿re held in the UK.
Page 13

Carlisle Diocesan Youth Centre
Notes to the Financial Slatements for th8 Year Ended 31 December 2024
continued
13 Debtorn
2024
2023
Other debtors
Prepayments and accrued income
522
2,894
3,416
7,052
2,914
9,966
14 Cr•dltorn: Amounts falllng duo wlthln ono yoar
2024
2023
Trade creditors
Other creditors
4,246
27,760
32,006
20,556
20.556
15 Pen•lon 8¢h•mo
Deflnod conlrlbutlon ponslon schomo
The charity operates a dèfined contribution pension scheme. The pènsion cost charge for the period
rèpresents contributions payable by the charity to the scheme and amounted lo £5.27312023 - £nill.
Contributions totalling £40612023 - £nill were payable to the scheme al the end of the penod and are
includèd in cr8ditors.
16 Related p•rtlo•
Controlllng enllty
The charity is controlled by the trustees.
17 An4ly81• of fund•
Othèr
recognl8•d
galn8llosse•
At31
Decembor
2024
At 1 J•nuary
2024
Incomlng
r••our¢èi
Ro8ourco8
expended
General Funds
Unrestricted income fund
446,573
106,805
1117,657)
7,215
442.936
Reslrlcted Fund8
Reslricted income fund
1,384
1.384
447,957
106,805
1117,6571
7,215
444.320
Page 14

Carlisle Diocesan Youth Centre
Notes to the Financial Statements for the Year Ended 31 December 2024
. continued
Prlor perlod
Other
recognlsed
gainsl(loss
e$)
January
2023
Incoming
resour¢*$
Resources
oxp8nded
At31
December
2023
Gon•ral Funds
Unrestricted income ftjnd
418,190
101,869
(103,795)
30,309
446.573
R?strl¢t•d Funds
Memorial funds
1,384
419,574
1,384
447.957
101,869
{103,795)
30,309
18 Not assets by fund
Unrestricted
Funds
Restricted
Funds
Total Funds
2024
Total Funds
2023
Tangible assels
Investments
Current assets
Creditors." Amounts falling due
within one year
Net assets
56.762
349.187
68.993
56,762
349,187
70,377
69.377
357,479
41,657
1.384
{32,006)
442.936
132,006}
444,320
{20,556)
447,957
1,384
Prior period
Unrestrl¢ted
Funds
R¢$trl¢tod
Funds
Total Funds
2023
Totsl Funds
2022
Tangible assets
Current assets
Creditors.. Amounts falling due wrthin
one year
Nel assets
69,377
357,479
19,717
69,377
357,479
83,766
317,570
18.238
1,384
21,101
446.573
1.384
447.957
419.574
Page 15