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 Cunni￿l￿nS lane
I￿nganllon
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 ch￿lty 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 Dl￿ga￿nOn 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 p￿pIc, 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 sU￿lUS 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 fOr￿ceable 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 su￿lUse& 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,
n￿ke 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 tr￿￿teeS 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 beI￿lf 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 ll￿tters 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 t￿sleeS 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 fi￿d9
Total cllarlty funds
31,711
31,711
These a￿0￿1￿ 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 acknowl￿ge 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 prep￿ing 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 d￿reCIatIon 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 Un￿Sti￿cted 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
DeSI￿ted 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.
Accoul￿PreSenta{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 n￿eS 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 fi￿h¢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 CI￿llY 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