Company reg18trHtlon nunLber- IY1602219 Charlly number - NIC100632 Dungannon Youth for Christ (A company limited by guarantee) Unaudited accounts for the year ended 31 March 2023
Dungannon Youthfor Chvtst Accountsfor theyeor ended 31 M4veh 2023 Contents Page (s) Reference and admini8trative details of tbe charity, trnstees and advisors TNstee8' report Independent examiners, report Statement of finaacial a¢tivities Balance sheet Note8 to the accounts 9-11 ASM
I)ung¢oN Youthfor Chrlst AceouAtsfoY theyeor ended 31 Mtxreh 2023 Page I Reference and administrative details of the charity? trustees and advisors Trustees M McQueen K Ne¢d]Jam Strain A Witherall C Carson D Gillegpie (Appointed 20 June 2022) (Appointed 20 June 2022) Registered oifice/Principal 8ddre88 7 ced Ridge Dungannon County Tymne BTII 6UD Charity llumber NIC100632 Accountants ASM (D) Ltd 79 Cunninghams lane Dungannon Co Tyrone BT716BX Bankers First Trust Banlc 18-20 Scotch Street Dungannon Co Tyrone BT70 IAR ASM
Dungannon Youthfor Chrlyl Aecountsfor Éheyear ended 31 March 21123 Page 2 Trustees, report for the year ended 31 March 2023 The trustees (who are also directors of thc charity for the purposes of the Companies Act) present their annual report together with the unaudited financial 8tatem¢nts of Dungannon Youth for Christ (the company) for the year ended 31 March 2023. The trustees confinn that the Annual Rcport and financial Btatements of the company comply with the Gurrent statutory requirements, the requirements of the company's governing document and the provisions of the Statement of R¢commended Practice (SOPJ)), applicable to charities preparing tbetr accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015). Since the wmpany qualifi¢s as small under seGtion 383, the strategic report required of medium and large compani&s under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not rUired. Reference and administrative details of the Charity, Trllstees and Advisers Dungannon Youth for Christ 18 a company limita by guarantee and does not have a share capital. The reference and administrative details of the ¢Irity, trLL8tees and advisers are listed on page l. ChaTity status was achieved on 6 July 2015 with the Charity Commission for Northern Ireland in addition to charitable status previously held with HM Revenuc and Customs. Structure9 governullce and management The company is con8titut¢d and governed under a Memordndum of Association as well as general employment and other legislation applicable to Northern Ireland. The board of tte¢S supcrvises and control the financ&8 and are also responsible for the day to day functioning of the Glwllty and the repair and nIntenanCe of its facilities. The trustees ar¢ elected and co-opted under the tem]s of the Articles of Association. ob.jectives and activities Dungamion Youth for Cllllst was for.med in 1996 with th¢ alm of engaging Marlsed young people in the local community. Since then, the charity has worked to meet the needs of local young people through various programmes held at the drop-in centre, in local schools and in the community. The mission statement of the charity reflects th¢ holistic approach to the work as the charity aims to: "enable the young ppIC o£Dungannon to experience, thare and b¢ transfornied by the love of God. reaching their full potentiaL' physically, emotionally, ¢duGationally and spiritually." Through its work, the charity ainLS to engage young pcople in cvcry area of life in which they need support and help, in order to see them reach their full pot'ential. The charity also aims to dcv¢lop and maintain local partnerships, including local churches, to see the lives of young people in Dungannon transfomicd. Th¢ aims and objectives of Dungannon Youth for Cknist r¢ll1n unchanged for the year ahead. ///.ASM
Dunganpwn Youthfor Christ Aceountsfor Éhéyeay ended 31 Mtwh 2023 Poge 3 Trustees, report for the year ended 31 March 2023 (cont'd) Public benefit Public benefit is achieved tl]rough giving young people the opportunity to develop and grow in a p¢r80nal faith in Jesus Christ as they attend the drop kn centre, cvcnts or meetings. The benefits are evidenced by feedback frorn the young people, changes in lifestyle and increased participation in local churches. The charAty's beneEciaries are the childrell alld young people of the wider Dungannon area. The trustees confirm that they have had due regard to guidance produced by the Charity Commission and that the charity continues to meet the public benefit requirement. The trustees have read sections 32, 33 and 34 of the Charities (Accounts and Report8) Regulations 2015 and confirni the charity trustees have complied with thc duty to have regard to the guidance issu¢¥l by the Commission under section 4(b)' (the public bcncfit requircment statutory guidallce) to ensure that the activities have helped to achieve the charity's pUoSeS and provide a benefit to the beneficiaries. Achlevements And performance During 2022-23 the Board and volunteers at Dungannon Youth for ChrASt have continued to run weekly drop-in sessioJLS for up to 20 young people. Activities included table tennis, pool, computer games, board gaJnc8, crafts, sports and a wide variety of gall8 in addition to a Bible epilogue each evening. This year we have focused on severnl topics including,, If you could ask God one questio what would it be7 Encounters with Jesu8 and Miracles of Jesus. Special activity nights WfflE a hit, e8pccially when they involved food- e.g. Pancake Party and a Bake-off night. tn Junc the DYFC young people joined with a local youth group for a camp out at Light and Life clStian Centre. This was a wonderful timc of fun and games, food and fcllowship with a great teaching and praise session as a highlight of the Saturday evening. Every young peoll reccived a gift bag at the end with a New Testament, some Bible reading notes and some tasty treats. The recruitment of a full-time worker was also a Icey focus during the year and Dungannon Youth for Christ Is pleased to have appointed a Youth Development Lead to further develop the Drop In tninistry and restart our schools and outreach worlc. We are grateful to God for His provision, W¢ pray that DYFC will continue to reach more young people, develop new activities and prngran]mes, increase its impact and glorify God in Dungannon and further afield. ASM
I)ung4KAon Youthfoy Chrlst AccouAÉsfor théyear ended 31 March 2023 Page 4 Trustees, report for the year ended 31 March 2023 (cont'd) Financial review Resu]ts The charity recorded a surylus of £7.632 (2022: sUlUS £1,099) for the financial year. As the charity is a not-for-profit organisatioffj any surplus will be re-invested in the ongoing work of the charity. There are no material uncertainties impacting the charity's ability to Continue as a going concern, Reserves policy The charity'8 policy is to retain a level of general reserves which matches its needs at the Current time and in the foreseeable future. The gencral reserves of the charity at 31 March 2023 were £27,835 {2022: £22,203) and rq)rcsent unr&8tricted funds which are available for general use. Taxation status Dungannon Youth for Cl]rist is a charity recolIsed by HM Revenue & Cu8to]ns, and, as such, is entilled to certain tsx exemptiong on income and profits from invcstmcnts and surpluses on any trading activities carried on in furtherancc of its primary objectives, if these profits and surylus¢8 arc applied solely for charitable purpose8. ASM
Dungannon Youthfor Chrlsl Accountsfov Iheyear ended 31 Mfireh 2023 Page 5 Trustees, report for the year ended 31 March 2023 (cont'd) Statement of trustees respollsibilities The trustees are responsibl¢ for preparing the annual report and the accounts in accordance with applicable law and regulations. The trustees are sponSible for preparing the accounts for each financial year which give a true and fair view, in accordance with United Kingdom Generally Accepted Ac¢owiting Practice, of the state of affairs of the charily and of the surplus or deficit of the charity for that period. In preparing those accounts, the tnteeS are required to; select suitabl¢ accounting policies and then apply them consistently; nke judgements and estimates t.hat are reasonable and prudent: prepare the accounts on the going concern basis, unless It is inappropriate to presume that the charity will continue in business, in which case there should be supporting assumptions or qualifications as necessary. The tmstees confirni that they have complied with the above requirenient8 in preparing the accounts. The trust¢cs arc responsible for ke*eping propcr accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to cn8urc that the accounts comply with the SORP and the Charities Act (Northern Ireland) 2008. They 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 irregLdarities. On behalf of the Board of Truste&8 M McQneen - Trnstee 4 December 2023
Dungannon Youthfor Christ Accountsfor theyear ended 31 Morch 2023 Page 6 Report to the trustees on the preparation of the unaudited statutory accounts of Dungannon Youth for Christ for the year ended 31 March 2023 We report on the accounts of the charity for the year ended 31 M8nh 2023, which are set out on pages 7 toll. Respectlve respollslbilities of trustees alld examiner As trustees (and also directors of the Company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Compani¢s Act 2006, Having satisfied our8clvcs that the cllarity is not subject to audit under company law and is eligible for independent examination, it is our responsibility to: examine the accounts under section 65 of the Charities Act; to follow the procedures laid down in the general Directions given by the Charity Commission for Northem Ireland under section 65(9)(b) of the Charities Act. and to state Whet1 particular matters have come to our attention, Bftsis of independent examiner's report We have examined your clwity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directiong given by the Charity Commission for Northcm Ircland under scction 65(9) of the Charities Act, The exan]iJthtion included a review of the accounting records kept by the charity and a comparA8on of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking ¢xplanations from you as charity trnste¢s concerning any such matters. Our role is to state whcther any mataial lltter8 have come to our attention giving us cause to believe: that accounting records were not kept as required by section 63 of the Charities Act, 2. that.the accounts do not accord with those accounting records" 3, that the accounts do not comply with the accounting requirements of the Charities Act. and 4, that there is further information needed for a pmper underslanding of the accounts to be reached. We have no concerns in respect of any of matters (l) and (4) listed above ELnd, in connection with following the Directions of th¢ ChtY Commission for Northern Ireland, we have found no other matters that require drawing to your attention. ASM (D) Ltd Chartered AccountAnt8 Dungannon 4 Decen)ber 2023 ASM
Dung¢mnon youth.for Chrlyl Accountsfor theyear ended 31 March 2023 Pagé 7 Statement of fjnancial activities (including income and expenditure account) for the year ended 31 March 2023 Ullrestrlcted funds 2023 2022 Income from: Gift aid donations Other donations - cburche8/organi8atiollS Grants- Education Authority Grants- Ardbam)n Fundraiging Gift aid rebate Furlough grants Total illeoming resourees 4,970 9,126 (221) 3,000 4,880 7,410 6,000 265 1224 625 20,405 1,255 18,130 ]£xpenditure on: Staff salarie8 and pension c08ts Centre rent Insurance Water rats8 Light and heat Telephone and intBrn¢t Premiscs expen8es and maintenance Centre activities and projects Accountancy General expenses Bank charges Youth for ChTi8t contributions Total expenditure 6,853 660 376 6,348 1,500 362 80 345 260 438 8,459 480 74 315 290 480 400 150 900 10,498 184 850 19,306 Net illcomelmovement iii funds 7,632 1,099 ReeoJAelllatlon of fullds: Total fullds brought fonvards at l April Total funds rrI¢d forward at 31 March 20203 27035 19,104 20,203 All amounts above relate to the continuing operations of the charity. The Statement of financial activitieg was approved by the trnstees on 4 December 2023 Signature: A Witherall- Truytee //(. ASM
DunganAon Youthfor Christ Aceountsfor theyear ended 31 March 2023 Page 8 Balance sheet at 31 March 2023 L¥ote5 2023 2022 Current assets Debtors Cash &t bank and in hand 2,928 1,220 19,608 28,460 Cllrrellt Ilabilitles Creditors: amounts falling due within one year 625 625 Net current agsets 27,835 20,203 Tot8A net assets 27035 20,203 The fund8 of the charity Share capital Total unrestricted llds ToÉal cbarity fund8 20,203 Tknse accounts have been prepared in accordance with the provisions applicable to companies subject to the small COpanICs. rcgirlle within Part 15 of the Companies Act 2006. For tbc financial year ended 31 March 2023 the company was entitled to exemption from audit under Section 477 of th¢ Companies Act 2006. and no notice has been deposited under Section 476. The trustees acknowledgc their responsibility for ensuring that the company keep8 accounting recordg which comply with Scction 386 and for prcparAng accounts which give a true and fair view of the State of affairs of the company as at the end of the financial year and of its 8urplu8 or deficit for the financial y¢ar in accordance with the requirements of Sections 394 and 395 and which othenvisc comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company. Approved by the board of trustees on 4 December 2023 and signed on its behalf by: Signature: Withei'all - Trustee
DungaAnoN Youthfor Christ Aeeountsfor they8ur ended 31 March 2023 Page 9 Notes to the accounts Statement of accounting policies The following accounting polioies have been used consistently in dealing with items which are considered material in relation to the charity's account8. General inforniailort and b(Lsls ofpreparallDn Dungannon Youth for Christ is a private company limited by guarantee incorporated in Northern Ireland under the United Icingdorn Companies Act. The address of the registered office is given on page l. The accounts have been prepared under the historical cost convention and in accordance with the CIMities Act (Northcrn treland) 2008 as amended by th¢ Charities Act (Northern Ireland) 2013, the ChitieS (Accounts and Reports) Regulations (Northern Ireland) 2015 and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing thcir accounts in accordance witb th¢ Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015) (ClrItIcS SORP (FRS 102)), the Financial Rq)orting Standard applicable in the UK and Republic of Ireland (FRS 102) in preparing the annual report and finle1&1 statements of th¢ Charity The prAncipal accounting policies adopted are set out below. Incoming resources All incomitig resources are included on the statement of fmancial activities when the charity is l¢gally entitled to the income, WI¢ tbere is reasonable certainty that the resource will be received and where the monetary valuc can bc quantified with reasonable accuracy. Volun¢ary Income Gifts, bequests and donations incom¢ is recOlsed when receivable. Donations - income by way of donations is included in in the Stalement of Financial Activities in the year in which they are receivable. Government and other grants Grants that relate to revenue expenditure arc credited to the income and expenditure account over the period that the revenue expenditure relates to. Grants that relate to specific capital expenditure are credited to tbe Statement of Financial Activities when they ar¢ receivable and ttinsferred from designated reserves to general reserves in line with the depreciation release of the equivalent fixed asset. Resources expended All expenditure is accounted for on an aCQnlS basis and has been classified under headings that aggregate all costs r¢lated to the category. Where costs cannot b¢ directly attributed to particular headings they have been allocated to activities on a b&sis consistent with use of the re8ources, Charl¢able artilIeS These costs include direct expenditure relating to econon]ic development and expenditure in administration of the charity. Pension costs The charity contributes to a defined contiibution scheme on behalf of certain employees. The assets of the scheme are held separately from those of the charity in an indq)endently administered fund and contributions are charged to the statement of financial activities in the period to which they relate. ASM
Dt4ngannoA Youthfor ChrLYt AccouAtsfor théyear endéd31 Mayeh 2023 Page 10 Notes to the accounts (cont'd) Statement of Accounting policies (cont'd) Volunteers and donated servlces No value of donated servioos and time is accounted for in the accounts. Toyation The company is exempt from taxation as it is a registered charity with HM Revenue & Customs (No 100632), Fund accounting All funds received are unrestricted in use and are expendable at the discretion of the trustees in fLtrth¢rance of the objectives of the charity, The charity accounts for funds as follows: Restrictedfunds Restricted futuls are to be used for Specifi puOseS as laid down by the donor. Expenditure which meets th crAteria is identified to the fund, together with a fair allocation of overheads and support costs. Generdlfunds Gencral funds are donations alld other incoming r&sources received or generated which are expendable at the discrction of the charity in furtherance of its objectives. Duignatedfunds Designated funds compris¢ capital grants that have been expended for their re8tricted purpose and have been transferred to general funds. Such designated funds are then released to general funds over the useful life of the assets. Accountspresentalion In accordance with section 444 of the Companies Act 2006, the statemcnt of cornprehen8ive illC4)m¢ has not been delivered. 2. Employee inforni&tion The con]pany employed eight peon$ during the year (2022: eight). No employees fall in emoluments band over £60,000 (2022: Nil). The trustees received no remuneration or benefits in kind during the year (2022: £nil). 3. Debtors 2023 2022 Othth debtors 2,928 1220 ASM
Dungannon Youihfor Christ Accowitsfor the yeay ended 31 March 2023 Page 11 Notes to the accounts (cont'd) 4. Creditors: Amounts falling due Ivithin one year 2023 2022 Ac¢ruals 625 625 S. Share capltal The company is limited by a guarantee from each member of the board of trustees and does not have ISSU share capital. Each trustee undertakes to contribute to the assets of the company, in the event of the same being wound up while they are a member, or within one year after they cease to be a member, for payment of debts and liabilities of the company contracted before they cease to be a member, and of the costs, charges and expenses of winding up, and for the adjustmcnt of the rights of the contributors among themselves such amount as may be requir¢d not exceeding £1.00. 6. Pension commitments The charity makes contributions to a defined contribution scheme, the assets of the scheme being held sq)arat¢ly from the assets of the charity. The pension cost charge represents contributio$ payable to the scheme and amounted to £228 (2022.. £228). ContrAbutions of £nil (2022: £nil) were payable to the scheme at the ycar end. 7. Related party transactions and uhim%Ée controlliug party There is no one person who is the ultimate controlling parL'y of the charity, but collectivcly the Ultinte controlling parties are the trust¢¢s. 8. Taxation The charity is a registered charity and as such is entitled to certain tax exemptions on income and profits from Invtments, and surplus&s on any trading activities carried on in furtherance of the charity's prin]ary objectives, if these profits and sulUSe8 are applied solely for charitable puryoses. 9. CApitAI Comntellts and contlngellt JiRbilities There is a contingent liability to repay certain government grants if the charity fails to honour certain undertakings and commitment8, In the opiniL)n of the trustecs the t¢rms of letters of offer have been complied with and no loss is anticipata. ASM