Charity registration number: 522334
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Annual Report and Financial Statements for the Year Ended 31 July 2025
Community Accounting Plus Unit 1 and 2 North West 41 Talbot Street Nottingham NG1 5GL
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Contents (continued)
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 4 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 to 8 |
| Balance Sheet | 9 |
| Cash Flow Statement | 10 |
| Notes to the Financial Statements | 11 to 23 |
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Reference and Administrative Details
Trustees Rt Rev Patrick Joseph McKinney Yvonne May Greg Howell Jacqueline O'Brien David Lawes Pauline Payne Juan Carlos Valer Senior Management Team Erin Doughty, Director Charity Registration Number 522334 Principal Office The Briars Residential Centre Briars lane Crich Matlock Derbyshire DE4 5BW Independent Examiner Eva Stevens, employee of Community Accounting Plus Unit 1 and 2 North West 41 Talbot Street Nottingham NG1 5GL Bankers HSBC Church Street Ripley Derbyshire DE5 3BY
Page 1
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 31 July 2025.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Rt Rev Patrick Joseph McKinney Yvonne May Greg Howell Jacqueline O'Brien David Lawes Pauline Payne Juan Carlos Valer (appointed 12 January 2025) Andrew Muldoon (resigned 28 September 2025) Peter Giorgio (resigned 29 September 2025) Pauline Lynch (resigned 14 August 2025)
Structure, governance and management
Nature of governing document
The charity is governed by the original Trust Deed of 2nd April 1969 as amended 9th May 2021. The structure of the charity is detailed in the Constitution and composition of the NDCYS; Board of Trustees, Management Committee and sub-committees’ of 9th May 2008 which outlines the responsibilities of the Trustees and Management Committee.
Recruitment and appointment of trustees
All trustees give their time voluntarily and receive no benefits from the charity. Trustees are recruited by invitation from the Bishop, The Chair and the Trustees. They aim to reflect the diversity of the Charity and contain a broad skill mix with, Primary Schools, Secondary Schools, Parishes, Youth Work, Finance and Clergy all represented.
Organisational structure
The day to day running of the charity is by the Director with the assistance of the Finance Manager, Operational Director and the Programme Director. Spending of £5,000 or more must go to the Finance Trustees for approval.
The Charity Trustees have three Sub committees: Finance Committee; Youth Ministry and Outreach Committee; Pay and Remuneration Committee. Performance criteria are set and reviewed for the Director by the Trustees and by the Director for the other management team.
Page 2
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Trustees' Report (continued)
Objectives and activities
Objects and aims
The principal objects of the charity are helping and educating young people through their leisure time activities so as to develop their physical, mental, moral and spiritual activities and capacities, that they may grow to full maturity as persons and members of society and that their conditions of life may be improved.
The principal activities which achieve the objectives include: The provision of residential stays that support the whole person development of young people. The provision of outreach and youth ministry, that supports young people wherever they are. The provision of residential retreats and catechesis
Advice, resourcing and training for youth ministry in the Diocese of Nottingham is provided according to need and demand
Public benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
The trustees have had regard to the Charity Commission’s guidance on public benefit.The NDCYS provides benefit to the public by promoting the spiritual, mental, and emotional well-being of young people. Its programs are inclusive and aim to build a culture of hospitality and accompaniment, helping young people find their place in society and the Church, while developing leadership skills that benefit the wider community.
Objectives, strategies and activities
During the 2024/25 academic year, the Nottingham Diocesan Catholic Youth Service (NDCYS) achieved significant growth and impact through its residential, outreach, and strategic initiatives. A cornerstone of this success was The Briars Residential Youth Centre, which welcomed 2,878 young people for retreats. To better meet the evolving needs of these participants, the service successfully redeveloped its offerings, adding two new programs and expanding its open retreat schedule to serve as a hub for diocesan youth ministry.
The charity’s outreach efforts were equally impactful, engaging 1,636 young people through school and parish-based activities. A key achievement was the development of a new parish youth ministry tool, designed to be launched as part of the Diocesan Pastoral Plan in early 2026. This work was supported by a dedicated mission team and volunteers who provided over 135,000 hours of service, facilitating encounters with Christ for thousands of young people.
Strategically, the NDCYS completed a comprehensive review of its youth service provision. This process involved one-to-one interviews with stakeholders and workshops that identified four primary areas for future innovation: building a culture of accompaniment, equipping parish ministry, providing events, and supporting faith formation in families. These priorities have already begun to shape the service's transition toward a more sustainable and responsive model of ministry.
Page 3
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Trustees' Report (continued)
Special events marked a high point for the year, including a momentous pilgrimage to Rome and Assisi. Furthermore, the service led preparations for the "Jubilee 2025: Pilgrims of Hope," integrating the theme of Christ-centered hope into all Briars programs and diocesan gatherings.
The charity also focused on professional and personal development, with two apprentices completing their studies and six gap-year volunteers serving the community. The appointment of a new Chaplain and a pastoral care lead further strengthened the community’s formation. Through these combined efforts, NDCYS has successfully fostered a culture where young people are listened to, respected, and encouraged to develop a personal relationship with God.
Financial review
The Financial position at the end of the financial year was stronger than forecasting due to budgetary savings, a continued break from the loan repayments and additional income from the Trading company established to support our charitable endeavours.
Policy on reserves
The charity aims to maintain unrestricted funds at a level which equates to 3 months unrestricted expenditure. This provides sufficient funds to cover management, administration and support cost.
Aims and key objectives for future periods
The future plans for the Nottingham Diocesan Catholic Youth Service (NDCYS) are centred on a vision where every young person is "repeatedly invited to encounter Jesus" and provided with a "clear pathway to grow as a disciple". Following a comprehensive review of its provision, the charity has identified four key priorities for innovation that will guide its work in the coming year:
Building a Culture of Accompaniment and Discipleship: The service aims to ensure young people are supported and accompanied by "well-formed adults" as they navigate their faith journey.
Growing and Equipping Parish Youth Ministry: This includes the launch of a new, "very helpful tool for parishes" as part of the Diocesan Pastoral Plan in early 2026.
Providing Events: The charity will continue to provide "accessible opportunities and tools" for young people to explore their faith, including open retreats and large-scale gatherings.
Enabling Faith Formation in Families: Recognising the central role of the home, the service will seek new ways to support families in their spiritual growth.
Strategically, the NDCYS is in a period of transition with plans to further cement The Briars as a hub for youth ministry in the Diocese" and a place of renewal. This will involve continued redevelopment of residential programs and the creation of initiatives that go beyond the threshold of the parish to meet young people where they are. To achieve the fullness of their potential, the service will prioritise further experimentation, listening and funding to embed these innovations and create a culture of continuous spiritual growth.
Page 4
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Statement of Responsibilities
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities 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 statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate 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 the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Rt Rev Patrick Joseph McKinney Trustee
Page 5
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Independent Examiner's Report to the trustees of Nottingham Roman Catholic Diocesan Youth Service
Independent examiner’s report to the trustees of Nottingham Roman Catholic Diocesan Youth Service
I report to the trustees on my examination of the accounts of Nottingham Roman Catholic Diocesan Youth Service (the Charity) for the year ended 31 July 2025.
Responsibilities and basis of report
As the trustees of the charity 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 Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Public Finance and Accountancy (CIPFA), which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements concerning the form and content 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.
...................................... Eva Stevens, BSc, CPFA, employee of Community Accounting Plus member of the Chartered Institute of Public Finance and Accountancy (CIPFA)
Unit 1 and 2 North West 41 Talbot Street Nottingham NG1 5GL
Date:.............................
Page 6
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Statement of Financial Activities for the Year Ended 31 July 2025
| Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Investment income 5 Other income 6 Total Income Expenditure on: Charitable activities 7 Other expenditure 8 Total Expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 17 |
Unrestricted £ 104,737 602,299 541 47,604 755,181 (836,162) (13,859) (850,021) (94,840) 1,736,884 1,642,044 |
Total 2025 £ 104,737 602,299 541 47,604 755,181 (836,162) (13,859) (850,021) (94,840) 1,736,884 1,642,044 |
Total 2024 £ 126,825 538,661 792 58,217 |
|---|---|---|---|
| 724,495 | |||
| (682,080) (18,165) |
|||
| (700,245) | |||
| 24,250 1,712,634 |
|||
| 1,736,884 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 17.
The notes on pages 11 to 23 form an integral part of these financial statements. Page 7
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Statement of Financial Activities for the Year Ended 31 July 2025 (continued)
These are the figures for the previous accounting period and are included for comparative purposes
| Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Investment income 5 Other income 6 Total Income Expenditure on: Charitable activities 7 Other expenditure 8 Total Expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 17 |
Unrestricted £ 126,825 538,661 792 58,217 724,495 (682,080) (18,165) (700,245) 24,250 1,712,634 1,736,884 |
Total 2024 £ 126,825 538,661 792 58,217 |
|---|---|---|
| 724,495 | ||
| (682,080) (18,165) |
||
| (700,245) | ||
| 24,250 1,712,634 |
||
| 1,736,884 |
The notes on pages 11 to 23 form an integral part of these financial statements. Page 8
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
(Registration number: 522334) Balance Sheet as at 31 July 2025
| Note Fixed assets Tangible assets 11 Investments 24 Current assets Debtors 12 Cash at bank and in hand 13 Creditors: Amounts falling due within one year 14 Net current liabilities Total assets less current liabilities Creditors: Amounts falling due after more than one year 15 Net assets Funds of the charity: Unrestricted income funds Unrestricted funds Total funds 17 |
2025 £ 2,212,886 10,000 2,222,886 153,810 39,592 193,402 (223,922) (30,520) 2,192,366 (550,322) 1,642,044 1,642,044 1,642,044 |
2024 £ 2,267,487 10,000 |
|---|---|---|
| 2,277,487 | ||
| 138,695 89,700 |
||
| 228,395 (245,654) |
||
| (17,259) | ||
| 2,260,228 (523,344) |
||
| 1,736,884 | ||
| 1,736,884 | ||
| 1,736,884 |
The financial statements on pages 7 to 23 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:
----- Start of picture text -----
.........................................
----- End of picture text -----
......................................... Greg Howell Trustee
The notes on pages 11 to 23 form an integral part of these financial statements. Page 9
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Cash Flow Statement for the Year Ended 31 July 2025
| Note Cash flows from operating activities Net cash (expenditure)/income Adjustments to cash flows from non-cash items Depreciation 8 Investment income 5 Working capital adjustments Increase in debtors 12 Increase/(decrease) in creditors 14 (Decrease)/increase in deferred income 15 Net cash flows from operating activities Cash flows from investing activities Interest receivable and similar income 5 Purchase of tangible fixed assets 11 Net cash flows from investing activities Cash flows from financing activities Repayment of loans and borrowings 14 Net (decrease)/increase in cash and cash equivalents Cash and cash equivalents at 1 August Cash and cash equivalents at 31 July Reconciliation of net cash flow to movement in net funds (Decrease)/increase in cash Net funds at 1 August 2024 Net funds at 31 July 2025 |
2025 £ (94,840) 54,601 (541) (40,780) (15,115) 15,446 (37,178) (77,627) 541 - 541 26,978 (50,108) 89,700 39,592 (50,108) 89,700 39,592 |
2024 £ 24,250 55,124 (792) |
|---|---|---|
| 78,582 (72,056) (2,749) 24,773 |
||
| 28,550 | ||
| 792 (14,642) |
||
| (13,850) 17,670 |
||
| 32,370 57,330 |
||
| 89,700 | ||
| 32,370 57,330 |
||
| 89,700 |
All of the cash flows are derived from continuing operations during the above two periods.
The notes on pages 11 to 23 form an integral part of these financial statements. Page 10
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Notes to the Financial Statements for the Year Ended 31 July 2025
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Nottingham Roman Catholic Diocesan Youth Service meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Deferred income
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:
- The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Gift aid
Incoming resources from tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate.
Page 11
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregates similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £500.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
| Asset class | Depreciation method and rate |
|---|---|
| Land & buildings | 2% straight line |
| Furniture & equipment | 10% reducing balance |
| Motor vehicles | 25% reducing balance |
| Computer equipment | 33% reducing balance |
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Page 12
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charity. Pension costs charges in the Statement of Financial Activities represent the contributions payable by the charity during the year.
Page 13
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)
2 Income from donations and legacies
| Donations and legacies; Donations from companies, trusts and similar proceeds Donations from individuals Grants, including capital grants; Grants from other charities Other income from donations and legacies |
Unrestricted funds General £ 4,059 5,017 95,000 661 104,737 |
Total 2025 £ 4,059 5,017 95,000 661 104,737 |
Total 2024 £ 24,844 6,981 95,000 - |
|---|---|---|---|
| 126,825 |
3 Income from charitable activities
| Fee income Tuckshop & bar income |
Unrestricted funds General £ 578,705 23,594 602,299 |
Total 2025 £ 578,705 23,594 602,299 |
Total 2024 £ 515,752 22,909 |
|---|---|---|---|
| 538,661 |
Page 14
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)
4 Grants and donations
| Nottingham Roman Catholic Diocesan Trustees Sundry donations NDCYS Trading Ltd Friends of The Briars 5 Investment income Interest receivable and similar income; Interest receivable on bank deposits 6 Other income Rental income Other income |
Unrestricted funds General £ 541 Unrestricted General £ 46,118 1,486 47,604 |
Unrestricted funds £ 95,000 661 4,059 5,017 104,737 Total 2025 £ 541 Total 2025 £ 46,118 1,486 47,604 |
Total funds £ 95,000 661 4,059 5,017 |
|---|---|---|---|
| 104,737 | |||
| Total 2024 £ 792 |
|||
| Total 2024 £ 56,580 1,637 |
|||
| 58,217 |
Page 15
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)
7 Expenditure on charitable activities
| Bank fees Bar expenses Chaplain & diocesan costs Depreciation expense Cabin expenses Flame and Lourdes expenses Food Housekeeping General administration Lease agreements Loan interest payments Payroll & professional fees Repairs and maintenance Waste management Service provision Sundry Training Tuck shop expenses Utilities Vehicle expense Wages allowances Employee expenses |
Unrestricted funds General £ 268 400 4,581 54,601 1,335 6,083 67,233 9,566 77,573 726 26,978 9,227 22,012 6,622 5,316 2,991 3,570 8,582 64,271 - 459,693 4,534 836,162 |
Total 2025 £ 268 400 4,581 54,601 1,335 6,083 67,233 9,566 77,573 726 26,978 9,227 22,012 6,622 5,316 2,991 3,570 8,582 64,271 - 459,693 4,534 836,162 |
Total 2024 £ 3,461 3,725 3,475 55,124 3,778 - 53,972 10,282 32,935 1,008 23,711 3,103 15,107 5,837 8,320 2,052 5,337 12,730 44,431 1,979 391,713 - |
|---|---|---|---|
| 682,080 |
Page 16
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)
8 Other expenditure
| Bungalow expenditure 9 Net incoming/outgoing resources Net (outgoing)/incoming resources for the year include: Depreciation of fixed assets 10 Staff costs The aggregate payroll costs were as follows: Staff costs during the year were: Wages and salaries Social security costs Pension costs |
Unrestricted General £ 13,859 13,859 |
Total 2025 £ 13,859 13,859 2025 £ 54,601 2025 £ 423,099 23,753 12,841 459,693 |
Total 2024 £ 18,165 |
|---|---|---|---|
| 18,165 | |||
| 2024 £ 55,124 |
|||
| 2024 £ 359,008 20,070 12,635 |
|||
| 391,713 |
Page 17
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)
The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:
Number of employees
| 2025 | 2024 | ||
|---|---|---|---|
| No | No | ||
| 26 | 27 |
15 (2024 - 13) of the above employees participated in the Defined Contribution Pension Schemes.
Contributions to the employee pension schemes for the year totalled £12,841 (2024 - £12,635).
No employee received emoluments of more than £60,000 during the year
The total employee benefits of the key management personnel of the charity were £68,617 (2024 - £91,116).
11 Tangible fixed assets
| Cost At 1 August 2024 At 31 July 2025 Depreciation At 1 August 2024 Charge for the year At 31 July 2025 Net book value At 31 July 2025 At 31 July 2024 |
Land and buildings £ 3,065,808 3,065,808 840,379 49,625 890,004 2,175,804 2,225,429 |
Furniture and equipment £ 278,184 278,184 238,694 3,949 242,643 35,541 39,490 |
Motor vehicles £ 3,240 3,240 2,215 256 2,471 769 1,025 |
Computer equipment £ 11,745 11,745 10,202 771 10,973 772 1,543 |
Total £ 3,358,977 |
|---|---|---|---|---|---|
| 3,358,977 | |||||
| 1,091,490 54,601 |
|||||
| 1,146,091 | |||||
| 2,212,886 | |||||
| 2,267,487 |
Page 18
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)
12 Debtors
| Trade debtors Due from group undertakings Prepayments Accrued income Other debtors |
2025 £ 91,117 55,443 1,683 1,508 4,059 153,810 |
2024 £ 106,841 9,400 932 - 21,522 |
|---|---|---|
| 138,695 |
13 Cash and cash equivalents
| 13 Cash and cash equivalents | ||
|---|---|---|
| Cash on hand Cash at bank |
2025 £ 6,902 32,690 39,592 |
2024 £ 4,631 85,069 |
| 89,700 |
14 Creditors: amounts falling due within one year
| Trade creditors Other loans Other taxation and social security Other creditors Deferred income |
2025 £ 42,271 57,000 38,362 3,131 83,158 223,922 |
2024 £ 6,855 57,000 52,914 8,549 120,336 |
|---|---|---|
| 245,654 |
Other borrowings
Loan from the Diocese with a carrying amount of £607,323 (2024 - £580,344) is denominated in Sterling with a nominal interest rate of Base plus 2% (2024 - Base plus 2%). The final instalment is due on 30 June 2034.
Repayable over 12 years, starting January 2022. Repayments have been temporarily suspended with the agreement of the Diocese.
15 Creditors: amounts falling due after one year
| Other loans | 2025 £ 550,322 |
2024 £ 523,344 |
|---|---|---|
Page 19
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)
16 Obligations under leases and hire purchase contracts
| Other Within one year Between one and five years 17 Funds Unrestricted funds General General fund Other Revaluation Reserve Total funds |
Balance at 1 August 2024 £ 899,105 837,779 837,779 1,736,884 |
Incoming resources £ 755,181 - - 755,181 |
2025 £ 3,326 4,406 7,732 Resources expended £ (831,850) (18,171) (18,171) (850,021) |
2024 £ 1,162 - |
|---|---|---|---|---|
| 1,162 | ||||
| Balance at 31 July 2025 £ 822,436 819,608 |
||||
| 819,608 | ||||
| 1,642,044 |
Page 20
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)
| Unrestricted funds General General fund Other Revaluation Reserve Total funds |
Balance at 1 August 2023 £ 856,684 855,950 855,950 1,712,634 |
Incoming resources £ 724,495 - - 724,495 |
Resources expended £ (682,074) (18,171) (18,171) (700,245) |
Balance at 31 July 2024 £ 899,105 837,779 |
|---|---|---|---|---|
| 837,779 | ||||
| 1,736,884 |
18 Analysis of net assets between funds
Unrestricted
| Tangible fixed assets Fixed asset investments Current assets Current liabilities Creditors over 1 year Total net assets Tangible fixed assets Fixed asset investments Current assets Current liabilities Creditors over 1 year Total net assets |
General £ 2,212,886 10,000 193,402 (223,922) (550,322) 1,642,044 Unrestricted General £ 2,267,487 10,000 228,395 (245,654) (523,344) 1,736,884 |
Restricted £ - - - - - - Restricted £ - - - - - - |
2025 Total funds £ 2,212,886 10,000 193,402 (223,922) (550,322) |
|---|---|---|---|
| 1,642,044 | |||
| 2024 Total funds £ 2,267,487 10,000 228,395 (245,654) (523,344) |
|||
| 1,736,884 |
Page 21
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)
19 Related party transactions
During the year the charity made the following related party transactions:
The Right Reverend Patrick McKinney
During this period, the charity received support totalling £95,000 (2024: £95,000) from Nottingham Roman Catholic Diocesan Trustees. In 2021 the charity also received a loan of £650,000 from the Diocese repayable over 12 years at an interest rate of Base plus 2%. The Right Reverend Patrick McKinney is also a trustee of this connected charity.
At the balance sheet date the amount due to/from The Right Reverend Patrick McKinney was £Nil (2024 - £Nil).
20 Benefits in kind
During the period the charity benefited from rent free use of accommodation owned by Nottingham Roman Catholic Diocesan Trustees.
21 Taxation
The charity is a registered charity and is therefore exempt from corporation taxation.
22 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
23 Independent examiner's fees
During the period, the fees payable (excluding VAT) to the charity’s independent examiner Community Accounting Plus are analysed as follows:
| Independent examination Payroll services Other financial services |
2025 £ 2,015 2,019 576 4,610 |
2024 £ 1,940 422 - |
|---|---|---|
| 2,362 |
Page 22
Nottingham Roman Catholic Diocesan Youth Service
known as The Briars
Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)
24 Fixed asset investments
Shares in group undertakings and participating interests
| Cost At 1 August 2024 At 31 July 2025 Net book value At 31 July 2025 At 31 July 2024 |
Subsidiary undertakings £ 10,000 10,000 10,000 10,000 |
Total £ 10,000 |
|---|---|---|
| 10,000 | ||
| 10,000 | ||
| 10,000 |
Details of undertakings
Details of the investments in which the charity holds 20% or more of the nominal value of any class of share capital are as follows:
| Country of | Proportion of voting rights | Principal | ||
|---|---|---|---|---|
| Undertaking | incorporation | Holding | and shares held | activity |
| 2025 2024 |
||||
| Subsidiary undertakings | ||||
| NDCYS Trading Limited | England & Wales | 10000 Ordinary Shares of £1 each |
100% 100% |
the provision of holiday accommodation |
Page 23