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 r￿Uired.
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 ¢I￿rity, 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 t￿￿te¢S supcrvises and
control the financ&8 and are also responsible for the day to day functioning of the Glwllty and the repair
and n￿IntenanCe 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 Mar￿lsed 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 p￿pIC 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¢ll￿1n 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 pU￿oSeS 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 gall￿8 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
c￿lStian 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 pe￿oll 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: sU￿lUS £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 reco￿lIsed 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
tn￿teeS are required to;
select suitabl¢ accounting policies and then apply them consistently;
n￿ke 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 ll￿tter8 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¢ Ch￿￿tY 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 CO￿panICs. 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
Ch￿itieS (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) (Cl￿rItIcS SORP (FRS 102)), the Financial Rq)orting Standard
applicable in the UK and Republic of Ireland (FRS 102) in preparing the annual report and fin￿le1&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 recO￿lsed 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 aCQn￿lS 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 arti￿lIeS
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￿ pu￿OseS 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 pe￿on$ 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 Ultin￿te
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 Inv￿tments, and surplus&s on any trading activities carried on in furtherance of the charity's
prin]ary objectives, if these profits and su￿lUSe8 are applied solely for charitable puryoses.
9. CApitAI Comn￿t￿ellts 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