YOUTH FOR CHRIST INTERNATIONAL FOUNDATION FOR THE NATIONS
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF YOUTH FOR CHRIST INTERNATIONAL FOUNDATION FOR THE
NATIONS
Opinion
We have audited the financial statements of YoLrth For Christ Intemalional Foundation for the Nations (the 'charity')
for the year ended 31 De￿mber 2023 which comprise the statement of financtal activities, the statement of finartial
position, the statement of cash flows and notes to the finanoal ststements, induding significant accounting polioes.
The financial reFK)rting framework that has been applied in their preparation is appli￿ble law and United Kingdom
Accounting Stsndards, including Financial Repxjrting Stsndard 102 The Finanual Reporting Standard applicable in
the UK and Republic of Ireland (United lfjngdom Generally Accepted Accounting Practice).
In our opinion, the finanaal ststements:
give a true and fair view of thÈ st2tg nf the thatys affairs as at 31 Docombgr 2023 and of its incomin9
resources and application of resources, for the year then ended..
have been properly prepared in accordance wtth United lQngdom Generally A￿pted Accouth'ng Pra￿1￿.
and
have been prepared in the requirements of the Charities Acl (Northem Ireland) 2008.
Basis for opinion
We conducted our audit in accordan￿ viith Intemational Standards on Auditsng (UK) (ISAS (UKII and applicable
law. Our responsibilities under those standards are further described in the Auditors responsibil￿&S for the audit of
the financial statenpipts seLliuwi uf oui report. We are Independent of the cttanty In accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical
Standard. and we have fiJifilled our other ethical responsibilities in accordan￿ with these requirements. believe
that the audit evidence we have obtained is suffiaent and appropriate to prowde a basis for our opinion.
Conclusions relating to going concern
In auditj'ng the finanaal statements, we have cor￿uded that the trustees. use of the going concem basis of
accounting in the preparation of the finanoal statements is appropriate.
Based on the work have perfomed, have not identtfied any material uncertainties relating to events or
conditions tha( individually or collectively, may cast significant doubt on the chartvs abilty to continue as a going
con￿rn for a peric(J of at least twelve months from vthen the financial statements are authorised for issue.
Our responsibilities and the resp)nsibilities of the trustees with respect to going concem are described in the
relevant sections of this report.

YOUTH FOR CHRIST INTERNATIONAL FOUNDATION FOR THE NATIONS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF YOUTH FOR CHRIST INTERNATIONAL FOUNDATION FOR THE
NATIONS
Other infomiatlon
The other information comprises the informab'on ind￿Jed in the annual report other than the financial statements
and our auditor's report thereon. The trustees are responsible for the other infomiats'on contained within the annual
report. Our opinion on the financial statements d￿$ not cover the other information and we do not express any form
of assuran￿ conclusion thereon. Our responsibility is to read the other information and. in doing so, consider
whether the other infomiation is materially inconsistent vmh the financial statements or our kno￿edge obtained in
the course of the audit, or otherwse appears to be materially misstated. If we identify such material inconsistencies
or apparent material misstatements, we are required to delemiine whether this gives rise lo a material misstatement
in the financial statements themselves. If, based on the work we have perfomied, we conclude that there is a
material misstatement of this other infomiation. are required to report that fact.
We have nothing to report in this regard.
Matters on whlch we are requlred to report by exceptlon
We have nothing to report in respect of the followng m*ters in relation to wknich the Charities {Accounts and
Reports} Regulations (Northem Ireland) 2015 requi￿ us lo rewrt to you if, in our opinion:
the information given in the financial ststements is incongstent in any rnaterial respect with the trustees,
report., or
$uffici•nt attounting records have not been kept" or
the finanoal statements are not in agreemenl the accounting records., or
we have not re￿iVed all the information aTrJ explanations we require for our audit.
Responsibilities of trustses
As explained more fully in tt)e statement of trustees, responsibilth-es. the truslees are responsible for the preparation
of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as
the trustees detemine is necessary to enable the preparation of financial siatements that are free from material
misstatement. whether due to fraud or error. In preparing the finanaal Statements, the twstee5 are responsible for
assessing the charity's ability to continue as a going concem, disdosing, as applicable, matters related to going
cOn￿M and using the goin9 concem basis of accounting unless the trustees either intend to ￿ase operations, or
have no realistic attemative but to do so.

YOUTH FOR CHRIST INTERNATIONAL FOUNDATION FOR THE NATIONS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF YOUTH FOR CHRIST INTERNATIONAL FOUNDATION FOR THE
NATIONS
Auditorfs responsibilities for the audit of the financlal statsments
We have been appointed as audÉtor under section 65 (2) of the Charities Act (Northem Ireland) 2008 and report in
accordance with regulations made under secton 66 of thatAcL
Our objectives are to obtain reasonable assurance about whether the financial sLgtements as a whole are free trom
Material misstatement, vthether due to fral￿ or emr, and to issue an auditors rewt that includes our opinion.
Reasonable assurance is a high level of assuran￿ but is not a guarantee that an audtt conducted in accordance
with ISAS {UlQ will afvlays detect a material misstatement vthen it e￿Sts. Misstalements can arise from fraud or
error and are considered material rf, individually or in the aggregate, they could reasonabiy be expected to infiuence
the economic decisions of users taken on the basis of these finanoal st*ments.
Irregularities. including fraud, are InStan￿S of non<0mplian￿ with laws and regulations. )Ne design procedures in
line with our ￿SponsIbl1rttes. ouUined above, to detect material misststements in respect of irregularities, including
fraud. The extent to which our procedures are capable of detscbng l￿egUlar[tbes, induding traud. is detailed below.

YOUTH FOR CHRIST INTERNATIONAL FOUNDATION FOR THE NATIONS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF YOUTH FOR CHRIST INTERNATIONAL FOUNDATION FOR THE
NATIONS
Extent to which tho audit Wds considered capable of detecting irregularities. Including traud
We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error,
and then design and perfomi audit procedures responsive to those risks. including obtaining audit eviden￿ that is
sufficient and appropriate to provide a basis for our opinion.
In identifying and assessing potential risks of material misstatement in respect of irregularitses. including fraud and
non-compliances wrth laws and regulations. we considered the following..
The nature of the industry and sector, control environment and business perfo￿an￿, including the
tharity's remuneration policies for management committee, bonus levels and perfornian￿ targets, if any,.
Results of our enquiries of management aboui their own identr"fiGation and assessment of the risks of
irregularikn'es-
Any matters we identified having obtained arKI reviewed the charity's documentation of their policies and
procedu￿$ relating to..
Identifying, evaluating and comptying with law￿ and regulations and whether they were aware of
any Instan￿ of non-complian￿.
Detecting and respondinq lo the risks of fraud and vthether they have kn￿edge of any actual,
suspeded or alleged fraud., and
The internal controls estsblished to mitigate risks of fraud or noTrcompliance wth laws and
regulations..
The matters discussed among the audrt engagement team regarding how and vthere fraud might occur in
the financial statements and potential indicator8 of fraud.
As a result of these procedures, we considered the opporbjnities and irtentives that may exist v￿thin the charity for
fraud and identified the greatest potential for fraud in in￿rne rwnition. In common bwth all audits under ISAS
{UKI, we are also required to perform speafic procedures to respond to the risk of management override.
We also obtained an understanding of the legal and regulatory frameworks that the charty operates in, focusing on
provisions of those laws and regulations that had a direct effect on the determination of material amounts and
disclosures in the financial statements. The key laws and regulations we considered in this context included the
Charities Act (Northern Ireland) 2008.
In addition, we considered provisions of other laws arKI regulations that do not have a direct effect on the financial
statements but Complian￿ wth which may be fundamental to the charity's abilty to operate or to avoid a material
penalty

YOUTH FOR CHRIST INTERNATIONAL FOUNDATION FOR THE NATIONS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF YOUTH FOR CHRIST INTERNATIONAL FOUNDATION FOR THE
NATIONS
Audlt response to risks identified
Our procedures to resporKI to the risks identified included the following:
Reviewng the finanual statement disclosures and testing to supwrting documentation to assess
compliance wth provisons of relevant laws and regulalions descrtbed as having a direct effect on the
financial statements"
Enquiring of management conceming athal and potenlial litigation and daims,.
Perfoming analytiLxI procedures to identify any unusud or unexpected relationships that may indicate
risks of matertal misstatement due to fraud"
Reading minLrtes of meetings of those charged with govemance and reviewng Corresponden￿ with tsx
authorities,. and
In addressing the risk of fraud through management override of controls. testing the appropriateness of
joumal entries and other adjustments: assessing sthether the judgements made in making accounting
estimates are indicative of a potential bias" arKI evaluating the business rationale of any signtfi(2nt
transacttons that are unusual or outside the nomial course of business.
We also comrnunicated relevant identified laws and regulations and potential fraud risks to all engagement team
embers an¢J remalned alert to any indications ot traud or nor￿ComplI8nce with laws and regulations throughout the
audit.
Owing to the inherent limitations of an audiL there is an unavoidable risk that we may not have detected some
material misstatements in the finanaal statements. even though we have properly planned and performed our audit
in accordaJi¢e with auditing standards. In addibon, as with any audit, there remains a higher risk of non-detection of
i￿egularities, as they may involve collusion, forgery. intentional omission3. misrepresentations, or the override of
internal controls. We are not responsible f(Y preventing non-compliance and cannot be expected to detect non-
compliance with all laws and regulations.
A further description of our responsibiltttes is available on the Financial Reporttng Counal's website at.. https.'Il
wMv.frc.org.ukJauditorsresponsibilities. This descxiption fonns part of our auditors reporL

YOUTH FOR CHRIST INTERNATIONAL FOUNDATION FOR THE NATIONS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF YOUTH FOR CHRIST INTERNATIONAL FOUNDATION FOR THE
NATIONS
Use of our report
This report is made solely to the charity's management commrttee, as a body. in accordance with Part 4 of the
Charities (Accounts and Reports) Regulations {Northem Ireland) 2015. Our audit work has been undertaken so that
we might stste to the charity's trustees those matters we are required to state to them in an audttor's report and for
no other purpose. To the fullest extent pennrtted by law, we do not accept or assume responsibility to anyon& other
than the charity and the charity's trustees as a body, for our audit work. for this report. or for the opinions ve have
formed.
GMCG LISBURN
Chartered A¢¢ountants
Ststutory Auditor
Century House
40 Crescent Business Park
Lisbum
BT28 2GN
GMCG LISBURN is eligible ft)r appointment as auditor of the charity by virtue of its eligibility for appgintment as
auditor of a company under section 1212 of the Companies Aci 2006.