Company registry4tion number- N1602219 Charity number- F41C100632 Dungannon Youth for Christ (A company limited by guarantee) Ullalldited accounts for the yeydr ended 31 March 2024
Dungannon Youlhfop Chrisl Accountsfor theyear ended 31 M(trch 2024 Contents Page (s) Reference and adminAstrative details of the charity? tru8t¢¢s and advisor8 stees. report Independent exatniners. report Statement of financial tivitieS Balance sbeet Notes to the accounts 9-11 ASM
Dung(mnon Fouthfor Chri AccouNlsfor theyear ended 31 March 2024 Page I Reference and administrative details of the charity, trustees and advisors Trustees M McQueen K Needha K Strain A Witherall C th'son D Gillespie Registered offlcetPrincipal Address 7 Cedar Ridge Dungannoll County Tyrone Bf716UD ChArity number NIC100632 Accounta]rts ASM (D) Ltd 79 CunnilnS lane Inganllon Co Tyrolle BT716BX Bankers First Trn8t Bank 18-20 Scotch Street Dungannon Co Tyrone BT70 IAR ASM
Dungannon Youthfor Chrls£ Accounts Jor Éheyear ended 31 March 2024 Page 2 Trustees, report for the year ended 31 March 2024 The trustees (who are also directors of the chlty for the purposes of the Companics Act) present their anllual r¢port together with the unaudited fllMn¢ial statements of Dungannon Youth for Christ (the company) for the year ended 31 March 2024. The trustees confjmi that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Staten]ent of Recommended Practice (SORP), applicable to Gharities prq)aring their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015). Since the company qualifies as small under section 383, the strategic rq)ort required of medium pnd large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 18 not r4uired. Reference and administrative details of the Charity, Trustees and AdvAsers Dungannon Youth for Christ 18 a company limited by guarnntee and does llot have a share capital, The reference and administrative details of the charity. truste¢s and advisers are listed on page l. Charity status was achieved on 6 July 2015 with the Charity Commission for Northern Ircland in addition to charitable status previously held with HM Revenue and Customs. Strllcture? governance and management The company is constituted and gov¢rncd undcr a Memorandum of Association as well as general employment and other legislation applicable to Northern Ireland. The board of trustees supervis¢s and control the fmances and are also responsible for the day to day fimctioning of the charity a[ the repair and maintenance of its facilities. The tru8tces arc clectcd and co-opted under the ternis of the Articles of Associatio Objectives and activities Dungannon Youth for Christ was fornicd in 1996 with the aim of engax marwalised young people in the local community. Since then, the charity has worked to meet the needs of local young pwple through various programnLes held at th¢ drop-in centre, in local schools and in the community. The mission statement of the charAty refiects the holistic approach to the worlc as the charity aim8 to: "enable the young people of Dungallnon to experience, share and be transformed by the love of God, reaching their full potential. physically, emotionally, educationally and spiritually." Througb its work, the charity aims to engagc young peA)ple in every area of lifc in which they need support and help, to see them reach their full potential. The chwity also aims to develop and maintain local partnerships, including local churches, to See the lives of young people in DlganOn transfornied. The aims and obi ectives of Dungannoll Youth for Clllist remain unchanged for the year ahead. ASM
DHngannoA Youthlor Chr£ty Accountsfor théyertr énded31 Mureh 2024 Page 3 Trustees, report for the year ended 31 March 2024 (eont'd) Public benefit Public benefit is achieved through giving young people the opportunity to develop and grow in a p¢rsonal faith in Jesus Christ as they attend the drop in centre, events or mectings. The benefits are evidenced by feedback from the young ppIc, changes in lifestyle and increased participation in local churches. The charity's beneficiarie8 are the children and people of the wider Dungannon area. The trustees confimi that thcy h&ve had due regard to guidance produced by the Charity Commis8ion and that the charity continues to meet the public benefit requirement. The truste have read sections 32, 33 and 34 of the Charities (Accounts and Reports) Regulations 2015 and confinn the charity trustees have complied with the duty to have regard to tELe guidance issued by the Commission under section 4(b)' (the public benefit requirement statutory guidancc) to cnsurc that the activiti¢s have belped to achieve the charity's purposes and provide a benefit to the beneficiaries. Achievements and performance During 2023-24 the Board and volunteers at DunEannon Youth for Christ continued to run weddy drop" in sessions for up to 20 young people. These drop-in sessions continued until the end of March '24. Activities included table tennis, pool, computer gam¢s, board games, crafts, sports. and a wide variety of games in addition to a Bible epilogue each evening. The recruitment of a full-time worker was also a key focus during the year and Dungannon Youth for Ckni8t 18 plcased to have appointed Beth McKee in August '24 as a Youth Development Lead. Work has since commenced within schools with Bcth taking asscmblics and SU meetings. Contact with local churches and youth groups has also commenced and plans put in place for further drop-in sessions and outreach work ASM
Dungtmnon Youthfor Chnst Accountsfor iheyear ended 31 Morch 2024 Page 4 Trustees, report for the year ended 31 March 2024 (cont'd) Flnancial review Results The clwity recorded a sUlUS of £3,876 (2023: SULylus £7,632) for the financial year. As thc charity is a not-for-profit organisation, any suwlus 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 concen Reserves pollcy The charity's policy is to retain a level of general reserves which matches its nee0£ at the current time and in the fOrceable future. The general reserves of the charity at 31 March 2024 w¢re £31,711 (2023: £27,835) and represent unrestricted ftmds which are available for general use. Taxation staths Dungannon Youth for Christ is a o]wity recognised by HM Revenue & Customs, and, as such, is entitled to certain tax exernptions on income and profits from investments and surpluses on any trading activiti¢s carried on in fLJrtherance of its primary objectiv¢s, if thesc profits and sulUse& are applied solely for charitable puryoses. ASM
Dungannon Youthfor Chnst AccouAtsfop theyear ended 31 Mtwch 2024 Page 5 Trustees, report for the year ended 31 March 2024 (collt'd) ststement of trustses, rcspollsibilities The trnstces are responsil)le for preparing the annual report and the accounts in accordance with applicable law and regulatiOJLq. The trustees are responsible for preparing the accounts for each financial year wbich give a trne and fair view, in accordance with United Kingdom Generally Accepted Accounting Practice, of the state of affairs of the clwity and of the surplus or d¢fiGit of the charity for that period. In preparing those accounts, the trustees are required to: select suitable accounting policies and then apply them consistently, nke judg¢ments and estimates that are reasonable and prudent. prepare the accounts on the going concern basis, unless it is inappropriate to presume that the cl)arity will continue in business, in which case there should be supporting assumptions or qualifications as necessary. The trteeS confirni that thcy have complied with the abovc requirements in preparing the accounts. The trustees are responslble for keeping proper accounting records that disclose With r¢asonable a(xuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the SORP and the Charities Act (Northem Ireland) 2008. They are also responsible for safeguarding the as8Cts of thc charity and hence for taking rcasonable stq)s for the prevention and detection of fraud and other irregularities. On beIlf of the Board of Trnstees M McQueen - Trustee 25 November 2024 ,ASM
Dungannon Youthfor Chrisl Accountsfor Iheyear ended 31 March 2024 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 2024 We report on the accounts of the charity for the year ended 31 March 2024, which are set out on pages 7 toll, Respective responsibilitles of trustees and 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 Companies Act 2006. Having satisfied ourselves that the charity is not subject to audit under company law and is eligible for independent examination, it Is our re8ponsibility to: cxamine the accounts under section 65 of the Charities Act; t() follow the proc¢dures laid down in the general Directions given by the Clurity Conmiission for Northern Ircland under section 65(9)(b) of the Charities Act" and to state whether particular matters have come to our attention. Basis 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 awordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts pres¢nt¢d with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as cl]arity trustees concerning any such matters. Our role is to state whether any mat&ial lltters have come to our attention giving us cause to believe: l. that accounting r¢cords were not kept as required by section 63 of the Charities Act. 2. that the accounts do not accord with those accounting records. 3. tbat the accounts do not comply with the a(xounting requirements of the Charities Act" and 4. that there is further infonnation needed for a proper understallding of the accounts to be reached. We have no concerns in resp¢Gt of any of matters (l) and (4) listed above and, in connection with following the Directions of the Clwity Con)lSsion for Northem Irdand, we have found no other nratters that require drawing to your attention. S-{oJLtJ ASM (D) Ltd chartei.ed Aceountants Dun£Annoii 25 November 2024 ASM
Youthfor Chpzst Accomntsfor theyear ended 31 March 2024 Page 7 Statement of financial activities (includilng income and expendlture account) for the year ended 31 March 2024 Unrestrlcted fun(ts 2024 2023 Illeome from: Gift aid donations Other donations- churcheslorganis&tions Grants- Education Authority Grattts- Ardbarron Gift aid rebate Total Jncoming relources 4,070 221 4,970 9,126 (221) 3,000 1,255 18,130 1,018 5J09 Expeiiditure on: Staff salarie8 and pension costs Centre rent Insurance Telephone and illtemet Premises expenses and maintenance Centre activities and projects A¢¢ountaacy General expenses Bank charges Youth for Cljrist contrAbution8 Total expenditllre 6,853 660 376 74 315 290 480 400 150 900 10,498 510 666 io iio 137 1,433 Plet incomelmovement funds 3,876 7,632 Reconciliation of fund5: Total fund8 brought forwards at l April Total fullds carried fonyard at 31 Mfireh 27,835 31,711 20,203 27,835 All amounts above relate to the continuing operntions ofthe charity. The statement of financial activities was approved by the tsleeS on 25 November 2024. Signature: A Withei'all - Trustee ASM
DMAgannon Yomihfor Chrlsl AccoMHtsfor the year énded 31 Mt¥r¢h 2024 Page 8 Balance sheet at 31 March 2024 Notes 2024 2023 Current assets Debtors Cash at bank and in hand 3,921 2,928 32,336 Current liabilities Creditors,. amounts falling due within one year 625 625 Net current &ssets 31,711 27.835 Total net asset8 31,711 27,835 The funds of the charlty Share capital Total unrgytricted fid9 Total cllarlty funds 31,711 31,711 These a01 have been prepared in accottlanc¢ with the provisions applicable to companies subjeLt to the Small companies, regime within Part 15 of the Companies Act 2006. For the fllLancial year ended 31 March 2024 the company was entitled to ¢Kemption from audit under Section 477 of the Companies Act 2006. and no notice has been d¢posited under Section 476. The trustees acknowlge their responsibility for ensuring that the company kcep8 accounting records which comply with Section 386 and for preparing account8 which give a trne and fair view of the state of affairs of the company as at the end of the financial year and of its surplus or deficit for the financial year in accordance with thc requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companics Act 2006 relating to accounts, so far as applicable to the company. Approved by the board of trustees on 25 November 2024 and sI¢d on its behalf by.. slgllat.e. A Wltherall - Trustee ASM
Dmngannon Youthfor Christ A¢¢ountsfor theyear ended 31 Mupch 2024 Page 9 Notes to the accounts Statemellt of accounting policies The following accounting policies have been used consistently in dealing with item8 which are considered material in relation to the charity's accounts. General informailon and basis ofpreparation Dungannon Youth for Christ is a private company limitcd by gLwantee incorporated in Northern Ireland under the United Kingdom CoJJ]panies 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 tILe Charities Act (Northern treland) 2008 as amended by the Charities Act (Northem Ireland) 2013, the Chariti¢s (Accounts and Reports) Regulations (Northern Ireland) 2015 and the Accounting and Reporting by Chariti&8.' Statement of Recommended Practice applicable to chaiities preping their accounts in accordance with the Financial Reporting Standard applicable in the UIC and Republic of Ireland {FRS 102) (effethive l January 2015) {Charitics SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in prepwing the annual report and financial statements of tb¢ Cknity The principal accounting policies adopted arc set out below. Incomlng resources All incoming resources included on the statement of financial activities when the charity is legally entitled to the income, where there is reasonable certainty that the resource will be received and wher¢ the monetary value can be ouantifia with reasonable accuracy. Voluntary thcome Gifts. bequests and donationg incomc is rccognised when receivable. Donations - income by way of donations is included in full in the Statement of Financial Activities in the year in which they are receivable. Government und othergrants Grants that relate to rcvcnuc cxpcnditure are credited to the incom¢ and expenditure account over the period that the revenue expenditure relates to, Grdnt8 that relate to specific capital expenditure are credited to the Statement of Financial Activities when they are receivable and transfcrred from designatcd reserves to general reserves in line with the dreCIatIon release of the equAvalent fixed asset. Resources expended All expenditure 18 accounted for on an accruals basis and has been classifi¢d under heading8 that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocat¢d to activities on a basis consistent with use of the resources, Charitable aetlvlties These costs include direct expenditure relating to economic development and expenditure in adn]inistration of the c]]arity. Pension costs The charity contribute8 to a defmed contribution scheme on behalf of certain employe&q. The asset8 of the scheme are held separately from those of the charity in an independently administered fund and contributions are clwgcd to the statement of financial activities in the period to which they relate. ASM
DuAg¢Mnt)n Youthfor Chrfst Accountsfor theyet¥v ended 31 Mweh 2024 PAg¢ lo Notes to the aceounts (cont'd) Statement of accounting policies (cont'd) Volunteers and donated sevvlees No value of donated services and time is accounted for in the accounts. Toyation The company is exempt fiDm taxation as it is a registered charity with HM Revenue & Customs (No 100632). Fund accomnling All thnds received are UnSticted in use and are expendable at the discretion of the trnstees in furtherance of the objectives of the charity. The charity accounts for funds as follows: Restricledfunt£g Restricted fimds are to be used for specified purposes as laid down by the donor. Expenditure which meets these criteria is identified to the fun(L together with a fair allocation of overhcads and support costs. Generalfunds General funds are donations and other incoming resources received or generated which are expendable at the discretion of the charity in furtherance of its objectives. Designaledyunds DeSIted funds comprise capital tS that have been expended for their restricted purpose and havc been trall8fcrred to general funds. Such designated funds are then released to general funds over the useful life of the assets. AccoulPreSenta{i0n Jn accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered. 2. Employee Informatlon The company ¢mploye3J six persons during thc y¢ar (2023,, eight). No ernployee8 fall in eLnoluments band over £60,000 (2023: Nil). Tkn trustees received no r¢muneration or b¢nefits in kind during the year (2023.. £nil). 3. Debtors 2024 2023 Other debtors 3,921 2,928 ASM
DHnyannon Youthfor Chris¢ Accountsfor theyew ended 31 March 2024 Page 11 Notes to the accounts (cont'd) 4. Creditors: Amounts falllng due wfithin one year 21)24 2023 Accruals 625 625 5. Share capital The compatty is limited by a guarantee from each member of the board of trustees and does not have issued 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 contszcted before they ccase to be a member, and of the costs, charges and expenses of winding up, and for the adjustment of the right8 of tlLe contributor8 among themselves such amount as may be UIred not ¢xceeding £1.00. 6. Pension commitments The charity neS contributions to a defined coiitribution scheme, the assets of the 8cheme being held scparateIy from the assets of the charity. The pension cost Gharge represents contributions payable to the scheme and amounted to £146 (2023: £228). Contributions of £nil (2023: £nil) were payable to the scheme at the year end. 7. Related party transactions And ultinMte controlling party There is no one person who is the ultimate Gontrolling paty of the charity, but collectively the ultimate controlling parti&8 arc the trllst. 8. Taxation The Gharity is a registered charity and as such is entitled to certain tax exemptions on income and profits from investment8, and surpluses on any trading activities carried on in fih¢ranCe of the clwity's prin]ary obj¢ctiv¢s, if these profit8 and surpluses are appli¢d solely for charitabIe purposcs. 9. Capital commitments and contingent llabilities There 18 a contingent liability to repay certain government grants if the CIllY fails to honour certain undertakings and commitments. In the opinion of the tNstees the tern of letters of offer have been complied with and no loss is anticipated. ASM