YOUTH FOR CHRIST INTERNATIONAL FOUNDATION FOR THE NATIONS
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their annual report and financaal statements for the year ended 31 December 2023.
The financial ststements have been prepared in accordance wth the accounting poliaes set out in note 1 to the
financial statements and comply Imth the charity's trust deed, the Charities Act 2011 and 'Accounting and Reporting
by Charities.. Statement of Recommended Practi￿ applicable to charib.es preparing their accounls in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)" (effective 1 January
20191.
Objectives and actlvities
The objectives of the charity are the advancement of the Christian farth. education and the relief of povety and its
effects amongst children and young people through support of YoLth For Christ projects around the worfd.
The charity does this by finding people I'funding partners") signfficant finances to give, and solioting witable
projects around Ihe wortd for them to give to. The charity cnmmissions due diligence on the projects identified as
being those the partners are most likely to support, and the partners themselves finally decide who wll get what and
from whom.
Tha charity's intended beneficiaries are young ￿0p1& LIP lo the aoe of ?.£ in the 120 or so countries in which Youth
For Christ currently works, regardless of race, religion, gender or disability- The projects that receive the grants
provide reports on their activib'es. Represenlatives of the charity visit a number of projects each year and report
back to Ihe Trustees and funding partners. Exarn￿es in 2023 were vi&'ts to projects in Hungary, Slovakia, Serbia,
Netherlands.
Public benefit
The trustees of Youth For Christ Intemalional FourKlation For The Nations confim that they have had due regard for
the guidance on Public Benefit by the Charity Commission for Northem Ireland and are pleased to report that during
the year the charity has continued to provide Public Beneffts through programmes and service¥ the charity offers. In
particular, the Irustees consider how planned ￿￿'Vities bMII contribute to the aims and obiecbves they have sel out.
Volunteers
The charity is grateful for the unstinting efforts of its volunteers who are involved in all aspects of the charity's work.
Achlevements and p8rfomiance
son1r￿ant ad1vit￿S and achievements against objectrves
Our key goals are..
1. The acquisition of new Funding Partners each year
2. The growth of the fijnd going oui to projects woddwide. and
3. The spread of Partners beyond those based in North America.
During the year. the charity has done well on the first tsvo goals, and has also aqain attracted support from a number
of Northern-lreland-based Foundations. churches arKI individuals. Hov￿Ver, a key goal remains to l¢)cate funders in
other affluent iurisdith.ons around the wodd.
The Trustees wish to thank everyone for their commitment, work and involvement in all that has been done and
achieved this last year. Wrthout the employees and volunteers people's lives would not have been able to be
impacted and changed to such an extent. Also, thanks to all the charity's SUPPOrters and funders.
Flnanclal revlew
The results for the periiyj are as set oul ¢)n paps 10 to 20 The rharity rÈtumÈd nèt OLJtgoing reSoUr￿S of £880.826
{2022 - net incoming resources of £865,749) of which there were unrestricted net outgoing resources of £880,826.
At 31 De￿mber 2023, the level of unrestncted reserves held was £214,954 (2022 - £1,095,780).

YOUTH FOR CHRIST INTERNATIONAL FOUNDATION FOR THE NATIONS
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Resewes policy
It is the policy of the charity to maintain free reserves which matches the needs of the trust both at the current time
and in the foreseeable future. This provides SLrffiuent fijnds to cover running costs which indude management,
administration and supwrt costs. Free reserves are those unrestricted reseNes not designated nor invested in fixed
assets vthich are available for generd use.
Major risks
The trustees have assessed the major risks to which the thanty is exposed, in particular those related to the
operations and finances of the charity, and are satisfied that systems are in pla￿ to mitigate any exposure to major
risks. ￿)ere appropriate, systems or procedures have been established to mibgate the risks the charity faces.
Intemal control risks are minimised by the implementab.on of pr￿edureS for aLrthonsation of all transactions and
projects above £2,000 in value. Procedures are in place to ensure compliance wtth heatth and safety of staff,
volunteers, clients and visitors. These procedures are periodically review8J at least annually to ensure that they
corrtinue to meet the needs of the charity.
Factors likely to affect futu￿ financialperfonnan
Post year end a charity was set up in Colorado. USA to account for funds in and out in that jUTisdiction. The impact
of this will be reflected in the next finanaal Statements. and will likely redu￿ Ihe Income an¢ expendrture of the
¢harty.
Structure, governance and management
The organisation is a charttable tnjst constituted under a trust deed. whith is registered as a charity wrth The
Charity Commission for Northem Ireland.
The trustees who served during the year a￿1 up to the dale of signature of the finanaal ststements were..
Dr J Donaldson
Mr D Campbell
Mr S Hamimon
Mr D sChu￿Z
Ms B Luedtke
Mr S Deller
Mr P BarbanGs
Mr M Lipovsky
(Appointed 30 November 2023}
Recruitment and appointment of tnjstees
The present trustees have been involved in the tharyty for a number of years and so are familiar wth ts work. The
trustees regulady review the requirements of the tharity and the possibility of a need for additional trustees. Any
new trustees would be appointed by resolution of a meets'ng of all the trustees passed by a majority of those
present. Appropriate training and inducxion is available to all trustees.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and
guarantee to wntribute £1 in the event of a winding up.
Organisational stnjctu
The Trustees oversee the operation of the charity. Exeoffjve Director, John Duncan manages the day to day
running. assisted by Deputy-DireGtor-designate. Simon Marriott. Grants Manager, Paul Gilmore and Finance
Manager, Rathel Loney.

YOUTH FOR CHRIST INTERNATIONAL FOUNDATION FOR THE NATIONS
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
ststement of trustees. responslbllltles
The trustees are responsible for preparing the Trustees Report and the financial slatements in accordance with
applicable law and United Kingdom Accounting Standards (United lQ'ngdom Generally Accepted Accounting
Practice).
The law applicable to charities in Northem Ireland requires the trustees to prepare financial statements ts each
financial year which give a true and fair view of the state of affairs of the chanty and of the incoming resources and
application of resources of the chartty for that year.
In preparing these financial statements, the trustees are required to..
- select suitsble accounting policies and then appty them consistently;
- observe the methods and principles in the Charities SORP 2019 {FRS 102},'
- make judgements and estimates that are reasonable and prudent.,
stale whether applicable accounts.ng standards have teen followed, sut4.ect to any material departures di5Glosed
ancl explained In Ihe financial staiements.. and
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity
will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose wf(h 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 (Northem Ireland) 2008, the Charity (Accounts and Reports} Regulations (Northern Ireland) 2015 and
the provisions of the Irust deed. They are also responsible for safeguarding the assets of the tharity and hern￿ for
tsking reasonable steps for the prevention and detection of freud and other irrcgularitics.
Disclosure of inforrnation to audltor
Each of the truslees has confimied that there is no infomation of which they are aware which is relevant to the
audit, bul of which the auditor is unaware. They have further confimied that they have taken appropriate steps to
identify such relevant infomiation and to establish that the audrtor is aware of such informab'on.
The trustees, report vrds approved by the Board of Trustees.
Donaldson
Trustee
Date..
Q..6..... 02 .27