Registered numbef N1066947 Charity number XR17927 Comber Youth for Christ Limited Report and Accounts for the year ended 31 December 2022 COThAPANIIF8 HOUSE Z 5 SEP 2023 BELtrAST 'Jccspthni• 2510W2023 COMPANIES HOUSE JNI #107 Comber Youlh for Christ Limlted Report and accounts Contents Page Company inlorniation Twslees, report Accouniants. ￿Port Slatemenl of financlal acbvities Balance slwl Slalement of change5 in equity Notes io the a¢￿tsnts Comber Youth for Christ Limited Company Inforniatlon Trnstses Robert Dalzell James Finlay Michael Gibson Judilh Hoey Laura Kerr Naimh McElroy Daniel Rosbothham Roberta Walson Gordon Crozier (ap￿Inted 27 October 2022) AcGountants SJO Acxxjuntants Lld 37 Movilla streei New1ownards Co Dovm BT23 7JQ Registered offic• 49 Bridge Street Comber BT23 60Z Reglstered numb•r N1066947 Chaiity numb•r XR17927 Cofflhr Youth for Chrfst Limiled Reglstered number: N1066947 TThstee5' Report The trustees presenl their report and a(xounts for the ￿ar ended 31 Oeceml*r 2022. Prfftcipal activllles The. ojmpanrfs wincipal activlty during the year continued to be that of a youth oulreach prograrnme. Truslees The folk)wing persons served as directors during the ￿ar. Robert DalzeN James Finlay Michael Gibson Judith Hoey Laura Kerr Nairnh McElroy Oaniel Rosbothham Roberta Walson Gordon Crozler (appointed 27 October 2022) Small company provlslons This report has been prepared In accordance with Ihe provisions In Part 15 of the Companies Acl 2006 appIl￿ble kn c￿n￿nIeS subject10 Ihe small companies regime. This rewrt was approved by the board on 20 September 2023 and s￿￿e0 on ts behaH. Robert Dalzell Trustee CLYnhr Youth for Chrlst Limited Arxountants. Report Accountants. report lo the directorn of Comb•T Youlh lor Chrlst Llmlt•d Y(￿ have approved the ac(xyJnts for the par ended for the year ended 31 D￿ernber 2022 *thich comprtse the Slatement of Financial Actbvilies. Balance Sheei and related noles. In accordance your instruction we have COM￿led Ihese unaudited accounts from Ihe accnuntirtsj records and inlomialkon and explanations Supplied lo u$. Independent Examlnees Statom•nt We have fevi8w6d the a¢cwnts of Comber Y(xJth lor Christ Limlled for the year ￿ded 31 De￿n￿)er 2022. In connectson our examination *thich has been carried out under seCt￿n 65. we have follo￿1 Ihe general directmms given and no matters have come to Our attents(￿ In the course of Ihe examination.' (7.800) ¢urr•nt a8S•ts 23,656 28.910 Totsl assets less current liabil•lies 189.027 197.001 Credftorn: amounts lalllng du• aft•r morn than one y￿r {88.242) (65.603) N•t assets 120.785 131.3 Total Fuftds General Funds Restricted Funds 72,859 47.926 68,721 62,677 Shweholdern, fvnds 120.785 131.398 The d￿eCtorS afe sa11sf￿d that Ihe c4)mpany is entitsed to exemption from the requirement to obtain an audit under sec11￿ 477 of the Companies Act 2006. members have r8qulred the company to ¢)btaln an audit In acclydance *llh seclth 476 of the Act. The direthors a(*now1edge their resrMMsibilities for ￿mpl￿vIJ with Ihe requirements ol Ihe Companies Act 20(￿ wllh respect to accounlOrwJ records and Ihe preparation of a¢￿Unts. The aco)unts have been prepared and dellvered In aciY)rdance with the spedal provlslty appl**le ￿ companies subjecl to the small companies regime. The profit and bss accouni has not been delivered lo the Registrar of Companies. Robert Dalzell Tnjslee Approved by the t￿r0 on 20 Seplember 2023 Comber Youlh for Christ Limited Slatement of Changes In Equlty for the year ended 31 December 2022 Share Sha Re- Profil ¢apttsl prnmlum valualion and loss reserv• accounl Totsl At 1 January 2021 150.720 150,720 Loss for the finandal ￿ar (19.322) (19,322) At 31 Oecember 2021 131.398 131.398 At 1 January 2022 131.398 131,398 Loss for the finandal ￿ar (10.613) (10,613) At 311)eumb•r 2022 120.785 120.785 Comber Youth for Chiisl Limited Noles to the A¢counts for the year ended 31 December 2022 1 Statement ol Tvusloos RéspoN8lbiliiies The wles of the Charly require the TfUSte8s to prepare a¢oMthts fly eath financial y whlth w a true and laiT view of the slale of aff8ir5 of the Charity and ol Ihe su￿￿￿$ or delknt lty Ihai perltyj. In weparfn9 those occwnts. Ihe Twslees ar• r￿Uired lo: - select suilabie a¢ry)unling p￿l￿S and theft appty them ujftsistenty. - make jvdgemerts and eslwmales that ale feasonai4e and and - prep￿e Ihe acCO￿ts on the J)ing ¢onc£m basffj unless 1¢ is inappropriate lo esume thal the Charfty *•H c(mthwe in business. The Trustees arn responsible fow maintain￿9 proper accounling records under Seclion 63 01 the Charftses Ad (Norfhern Ireland) 201￿ are sulTr¢ienl to shcrw and explaln ai ts Charitys transaclM>n: t*fftich are as to disclose wilh rea50n3bl8 3(zuracy Ihe financial poslion of Ihe Charity. and wtii¢h enable the Iwsiees lo énsufé thal Iho ar£o￿lS prepared c¢Jmpty wlh section 64(11 of the Ad T￿Y are aso ￿PonSible safeguarthng Ihe &￿ts of ihe Charfty. Induding th¢ malnlenaJKe ol adequate proceduwes to prnvenl ond dete¢# frdud arKI olh8f irrngularilies. 2 Accountlng pollcles AcM¢mUng Conv•nrfon The acmunts a￿ p￿p￿ed under Ihe histiyic cosl ¢o)vention. Tlw conwly *llh the requlweThnts ol Ststenienl ol Recommended PfactKe 'Acc(AMbting and Reporting by Chaiilies, ('SORP> and a￿ in a¢CA)rdan￿ wilh . 8kwli¢able a￿￿M￿r￿j slaidards. Genernl Accumulated Funds Genernl accumulated fvnds arn unrnslthd funds available lo Ihe Charity for Its goneral puryK￿ and Ind￿10 lunds designated by Ihe Charity knr a parliculai ￿￿oSe. the use ol suth lunds remains at the d1sefe￿Tr ol th8 Charitys Tfttstees. Restii¢Aed lunds are fvnds subjed lo festrl(th)ns Imposed by the donor or by the temo of the uftdw ¥thich the fvnds are ralsed. The restrlctions are binding upon the C(Ynpany. Income Al ineome IJ a¢%wrted for when the Charity has enbtkment. lhe￿ Is ￿rtainty of receipt thè amount Gob•manrn, Manag￿ent & /4olnlnlslJad( Goveman¢x, management and adThuni5traiion eypenses ￿late lo Ihe of lh8 Chaws athAles and a prO[￿￿n of these dwryes a￿ allocated k• ex￿nd*ure headings on a basts Ihat is o)nslstent the use of Ihe wesources. Tanglbl• fixed assets Tangue f￿ed assets are measured at cost less a(xaMnulative dew￿la]lon and any a￿￿￿￿1alIve Knpairmert losses. Depreciation is pmvtded on all tsngtsle fixed assets. otl*r Ihan freehold land and twJlding5. al rntes al(xdated to wvlte off the cosc less estimated reslknl vakw. of eac* asseL as Freehokl land and t￿iklingS Leasehold land and Ixjihdings Planl and np¢hir*ry t￿1 depreLialed over the lease te 25% redu(3ng balance Comber Youth for Chrfst Umlted Notss to the Accounls for th• year ended 31 De¢embor 2022 Stcth are measured al Ihe lovnr of cosl and eslimated selliTrJ wlce less costs to (xjmplete and sell. Cost Is detefrnlrnd using the Itrnt In first out fi*thod. The caTrirwJ amount of slo(* sold is rec(¥nised as an expense In in the related revenue is rwnised. Debto Short temi debloTr arn measured at tran&iclion wi(x is usually the invoice price). lass any Empairn￿nI losses for bad and doubthil debts. Loan9 and other finanoal assets are initially recognised al transaction wice In(auding any transaclton c¥)sts and subseguanuy measured al amorfi8•d cost deternined using the effedive Inleresl method.1898 8ny Impalnn•nl IosBes lor bad and doubljul debts. Crnéiforn Sh￿1 temi czethtors are measured at transaclton prfce {whkh Is usuany the Invoice prtca). Loans and other finandal liabiltlios are Inttially rwnlsed at transaclK)n pri￿ net of any transaction costs and subsequentty measurnd at amortisod ¢osl del¢nnined u$irg the effe¢live tnteresl me11K￿. Toxallon No lax has been wovSded In these accxjunts because lh• Ir¢come of Ihe (*arfty18 ￿thIn Uie exemptlon grnnled ty 46￿93 of Ihe co￿￿ratiOn Ta￿8 Ad 2010. C￿tributIonS to defined contslbthi(•i plans are expensed in the period lo *thich they relate. 3 Employ••o 2022 Number 2021 Numhr Avrye numtr•r of wrsons employ8d by Ih c￿npanY 4 T•ftglblo fix•d 488•ts Frn•hold bylldlng8 L•aMhold bulldlnBg Plant & machlnory Total Al 1 January 2022 Adthtions At 31 Oecomber 2022 90,395 14.103 104.498 159,972 20.233 270.600 14.103 159.972 20.233 Al 1 January 2022 Cha￿? fDr the year At 31 Decern￿r 2022 87.623 14.751 102.374 14,866 2.072 16.958 102.509 16.823 119.332 N•t book val Al 31 Oecember 2022 104.498 165 371 Al 31 D8wthr 2021 .395 72.349 168 091 Comber Youth for Christ Llmited Notes to the Accounts for the year ended 31 December 2022 5 Debtorn 2022 2021 Ac(xued Ino)m8 Other deblors 1495 6.470 744 2.495 6 Credttord: amotsfits lalllng due wlthln ona year 2021 Bank loans and overdrafts Taxalton and social Se￿Ilty txsts 7.800 1.633 7 Crndltor8: amounts falllng du• altw on• >•ar 2022 2021 60,742 7,500 Other crndilorB 65.603 8 SL*em•nt of Fund• Inc4wno Exp•ftdlthTP 3111212021 31112r1022 Genwal Reseryes 68.721 65.873 (61.824) 1111) 72.859 Tolal Unrestrlded fuThls 68.721 111 72.859 Restiided ReseNes 62,6TT 17,717 (32.579) 47.W26 Tolal Restrlcled R8sthvas Restrkted resems: Renopralion AN08C Communlty( pcsp Joseph Rank Trust 62,877 (14.751 13.016) 14.812) 110.000) 47.Y 16 95 4.717 10.000 Tolal rnstslcted funds 62.6n 17.717 32.579 The re&rfcaed reseNes rnlate lo an Educatlon Aulhcxlty Grant for Ihe fen•yAtlon and rebuikl ol the t￿Ilding fr(¥n ith the tharity operates. Comber Youlh fr•r Ch￿st Llmlted Noles to the Accounts for the year ended 31 fiecember 2022 g Trusle•s N(Th of Ihe Iruslees any person con￿led *ilh them) received any remunerdtion during the yaar. and none of Ihem ￿tTe relmbu￿ed fur travellirrfJ expenses. 10 Olh•r inforn*llon CLYnber Youth for Chrtsl Limited Is a prfvate ￿rnpany limited by guarantee and incqxFwataS in Norlhem Irelar#l. Ns register￿1 Offi￿ is: 49 Bridg8 Street CoKnber 8T23 6DZ 10 Comb•r Youth fov Chrbt Umlt Dolallod prc¥fft and loss account for the year ended 310?c•mb•r 2021 uny••￿¢tOd Fund• Fuftds Incomlng ResouTC•S Clon*lLM Gift Incomo Fu(Mlrnsh)g Incune Grnnt In¢omg Sumfflw S￿￿¢ SuTh*ry Olher 37.984 6.9J9 10.742 23,717 27,157 470 6.909 10.742 17.717 24.￿3 1.506 13.S16 1716 8J $74 ￿870 Cost al G•n•r*UnB Funds Other dlrecl c•sts W8g•s ¥nd 8&larl Pensi￿# Slaff lrninhg ond t*dlara 13.235 51,855 1.120 3.127 66.102 41x12 1.PA3 Pmnls•s ￿$ty: 195 1,Q)2 195 142 1.1*3 S63 1.768 Ugtrt and heal Cle•nti¥J 1.613 3.1(Xl Té18phtr￿ and s￿4x￿ry and Subscftplity 88Trk (*gftJeg lTr$war Equipn￿l •xws•J Soft*prn Rep•lfs arKI rntht¢tw 818 818 012 7S1 126 1.838 290 gjo 14.751 13.$)1 1&799 2.072 I,￿9 v￿rtgag0 Intaresl and 1.639 30.405 16.e63 Olhw l•gal and 13 13 13 13 213 213 Tolal tharhabla 6x￿bjrn Olh•r op•rJllng InMm• 16