Registered number
N1066947
Charity number
XR17927
Comber Youth for Christ Limited
Report and Accounts
for the year ended
31 December 2023
Illlllllll
*ADCB09WH•
2410912024
COMPANIES HOUSE
A11
#101

Comber Youth for Christ Limited
Report and accounts
Contents
Pago
Company Infomiation
Trustees. report
Accountants, report
Statement of financial activities
Balance Sheet
Statement of changes in equty
Notes lo the account8

Comber Youth for Christ Lim•ted
Company Infornia￿On
Truste
Robert Dalzell (resigned 6 June 2024)
James Finlay
Michael Gibson
Judith Hoey
Laura Kerr (resigned 8 June 2024)
Naimh MGElroy (resigned 9 July 2024)
Daniel Rosbothham (resigned 26 September 2023)
Roberta Watson
Gordon Crozier
Victoria Lloyd (appointed 10 October 2023)
Anne Johnston (appointed 27 May 20241
Alison Balzer (appointed 27 May 2024}
Accountants
SJO Accountants Ltd
37 Movilla Street
Newtownards
Co Down
BT23 7JQ
Regl•teMd offl¢•
49 Bridge Street
Comber
BT23 6DZ
Regl8tered number
N1066947
Charlty number
XR17927

Comber Youth for Christ Limited
Registered number:
N1066947
Trustees. Report
The trustees present their report and accounts for the year ended 31 December 2023.
Prlnclpal activiti•8
The company's principal activty during the year continued to be that of a youth outreach
programme.
Trust•e8
The following persons served as directors during the year..
Robert Dalzell (resigned 6 June 2024)
James Finlay
Michael Gibson
Judith Hoey
Laura Kerr (resigned 6 June 2024)
Naimh McElroy (resigned 9 July 2024)
Daniel Rosbolhham (resigned 26 September 2023)
Roberta Watson
Gordon Crozier
Victoria Lloyd (appointed 10 October 2023)
Anne Johnston {appointed 27 May 2024)
Alison Balzer (appointed 27 May 2024)
Dlrectors, respon8lbllltle8
The diredors are responsible for preparing the report and accounts in accordance with applicable
law and regulations.
Company law requires the directors to prepare accounts for each financial year. Under thal law th6
director$ have elected to prepare the accounts in accordance with United Kingdom Generally
A¢cepled Accounting Practice (United Kingdom Accounting Standards and applicable lawl. Under
company law the directors must not approve Ihe accounts unless they are satisfied that they give a
true and fair view of the slate of affairs of the company and of the profit or108s of the c¢>mpany for
Ihat period. In preparing these a¢¢ounts. the directors are required to..
select suitable accounting policies and then apply them consistently;
• make judgements and estimateg that are reasonable and prudent;
prepare the accounts on the going concem bagis unless it 1$ inappropriate lo presume thal Ihe
company will continue in business.
The directors are responsible for keeping adequale accounting records that are sufficient to show
and explain the compan￿$ transactions and disclose with reasonable accuracy at any time the
Ilnanclal posltion of the company and enable Ihem to ensure that the account8 comply wllh the
Companies Act 2006. They are also responsible for safeguarding the assets of the company and
hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Disclosure of Inforniation to auditors
Each person who was a director at the time this report was approved confirms that..
• so far as he is aware, there is no relevant audit information of which the Company's auditor is
unaware: and

Comber Youth for Chrf8t Limited
Registered number=
N1066947
Trustees, Report
he has taken all the step8 that he ought to have taken as a director in order to make himself
aware ol any relevant audit information and to establish that the companys auditor is aware of
that infomalion.
Small company provlsions
This ￿pOrt has been prepared in accordance with the provisions in Part 15 of the Companies Act
2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 23 September 2024 and signed on its behalf.
James Finlay
Trustee

Comber Youth for Christ Limited
Accountants. Report
Indopendent examiners, report to the chartty trustees of Comber Youth For Christ Limited
We report on the account$ for the year ended 31 December 2023, which are set out on page5 5 - 7.
Respectlve rnsponsibilities of charity trustees and examiner
As the charity's trustees (and also the directors of the company for the purposes of company law) you
are responsible for the preparalion of the accounts in accordance with the Companies Act 2006.
Having satisfied ourselves that the charity is not subjecl to audit under company law, and is eligible
for an independent examination, it is our responsibility to..
- examine the accounts under section 65 of the Charities Act
follow the procedures laid in the general Directions given by the Charity Commission for Northern
Ireland undef section 65(9){b) of the Charities Act
- state whether particular matters have come to our attention.
Basis of independent examiners. report
We have examined your charity accounts as required under section 65 of the Charities Act and our
examination was carried out in accordance with the general Directions given by the Charity
Commission for Northern Ireland under section 65 {9){b) of the Charities Act. The examination
included a review of the accounting records kept by the charity and a comparison of the accounts
presented within Ihose records. It also included consideralion of any unusual items or dlsclosures In
the accounts, and seeking explanations from you, as charity trustees concerning any such matters.
Our role is to state whether any material matters have come to our attention, giving us cause to
belleve-.
1. That the accounting record8 were not kept in xcordance with section 388 of the Companies Act
2006
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with Ihe accounling requirements of section 396 of the
Companies Act 2006 and with the methods and prlnciples of the Charities Statement of
Recommended Practice applicable lo ¢harilie$ preparing their accounts in accordance with the
Financial Reporting Standard applicable in Ihe UK and Republic of Ireland
4. That there is further infomiation needed for a proper understandin9 of the accounts to be reached.
Independent Examiner8. Statemant
We have completed our examination and have no concerns in respect of the mafters11) 1014) listed
above and, in connection with following the Directions of the Charity Commission for Northern Ireland,
we have found no matters that require drawing to your attention.
do 4cLodntonb LEd ,
SJO AC￿untantS Ltd
Chartered Management Accountants
37 Movilla Street
Newtownards
Co Down
BT23 7JQ
23 September 2024

COm￿r Youth for Chrl•t Llmlted
Statement of Flnanclal A¢tivitleg
for the year ended 31 De¢ember 2023
2023
Ilnrnstrict•d
Funds
2023
Restri¢ted
Funds
2023
2022
Totsl
Total
Incomlng R￿ourceS
61,936
46,631
108.567
83,S74
Costs ol generating voluntary income
992
7,061
8.053
4,583
Gro89 surplus
39,570
100.514
78,991
Charitable expenditure
Other operating income
65.227
54.321
119,548
89.620
16
Not Incomlnglloutgolng} rnsources
(4,283)
(14.751)
119.034)
(10,6291
Interest re¢eivabki
32
32
18
Net movemont In funds
4,251
19.002
10.613
Reconclllatlon of funds
Fund balance at 1 January 2023
72.859
47.926
120.785
131,398
Translgrn betw••n fund•
Fund balance at 31 Do¢ember 2022
68.608
33.175
101.783
120,785

Comber Youth for Christ Limited
Reglstered number:
Balanc• Sheet
as at 31 De¢ember 2023
N1066947
Notes
2023
2022
Fixed assets
Tangible assets
148.982
165,371
Current assets
Oeblors
Cash at bank and in hand
2.132
15,942
18.074
2,495
30,594
33,089
Creditors: amounts falllng due
withln on• year
(8.092)
(9,433)
Not current a8￿ts
9,982
23,658
Total as80ts 1•s8 currnnt
1Sabiliti8s
158,964
189,027
Crodllorn: amount8 falllng du•
after more than one year
(57.181)
(68,242)
N•t as8•ts
101,783
120 785
Total Funds
General Funds
Restricted Funds
68,608
33,175
72,859
47,928
Shargholdor8' fvnd8
101,783
120,785
The directors are satisfied that the company is entitled to exemption from the requirement to obtain
an audit under section 477 of th8 Companles Act 2006.
Th8 members have not requifed the company to obtain an audit In accordance wilh section 478 of
the Acl.
The directors acknowledge their responsibilits'es for complying with the requirements of the
Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with Ihe special provisions
appIl￿ble to companie$ Subject to the Small companies regime. The profit and loss account has
not been delivered to the Registrar of Companies.
James Finlay
Trustee
Approved by the board on 23 September 2024

Comber Youth for Christ Llmlted
Statement of Changes in Equity
for the year ended 31 December 2023
Share
Share
Re.
Profit
capitsl premium valuatlon and1088
reservè
account
Total
At 1 January 2022
131.398
131,398
Loss for the financial year
{10.613) (10,613)
At 31 Docgmb•r 2022
120,785
120,785
At 1 January 2023
120,785
120,785
Loss for the financial year
(19,002) (19,002)
At 31 DO¢8m￿r 2023
101.783
101.783

Comber Youth for Christ Limited
Notes to the Accounts
for tho year ended 31 December 2023
1 Statemgnt of Trustees Responsibiltties
The rules of the Charity require thé Trustees lo prepare accounts for eath flnanrial year which give a true and
fair v¢ew of the Stale of affairs of the Charity and of the surplus or deficit for that peiiod. In preparing those
accounts. the Trusths are requi￿ to:
- se*1 suilabie 8ccounlin9 polici85 and then apply them consistenly,.
- make judgements and estimates that are reasonable and prudentr. and
PTepare the 8ccounls on the going concern b•$i$ unless it is inappropriate to
presume thai th• Charity wlll continue In business.
The Trustees are ￿spOnsIble for maintsining proper accounting records under Section 63 of the Charit¢es Act
(Northem Ireland) 2008 which are sufficient lo show and explain all th¢ Charity's Iransadion.. which afe such as
lo dlsclose with reasonable arxuracy the finaneAal poslion of the Charity.. and which enable the trustees lo
ensure that the accounts prepared comply with section 64{1) of the Act. They are atso responsible for
safeguarding the a$sets of the Charity, including the maintenance ol adequate p[ocedu￿$ to prevent and delect
fraud and 0thg1 irregularities.
2 Accountlng pollclej
Accounting Convention
The 8ccounts are prepared undef the historic cost convenl¢on. They compty with the requlrements ol Slalemenl
of Recommended Practice 'Ac¢ouniin9 and Reporting by Chorlllgs, I'SORP'I and are in accordance wllh
applicable accounting standards.
G•n•rnl Accumulat•d Funds
General accumulatsd funds are unrestricted funds avaitable to the Charity for its golloral purposas and include
funds designated by Ihe Chanty for a particular Pufpose,. the use of such fvnds remains al the discretion of the
Charity's Tiuslees.
Restrl¢ted Funds
Reslricled funds are funds sutyecl to reslriclions imposed by the donor or by Ihe specific terms of the app641
und6r whi¢h the lunds are raised. Thfr rnjtrictions are binding upon Ilje Company.
Income
All income is accounted for when the Charity has entillemenl, there 1$ certainty of receipt and the amoLtnt is
measurgble.
Governance, hlan8g•ment & Admlnlstratlon
Govemance, management and admlnistration expensos rètsie lo th• whole of Ihe Charllrfs aclivili85 and
proportion of these charges ar• allocated lo expen¢Jilur¢ headings on a ba$1$ that is consislenl with the use ol
the r8sour¢¢$.
Tanglble I1x￿ assets
Tangible T￿@d assets are meaSu￿d at cost 18$$ ac￿mulative depreaation and any accLxnulatlV8 impalmienl
losses. D8precialion 15 provhyed on all tangible fixed assets. other than freehold land arwj buildings, at rates
al¢ulaled Io Wfile off the Cost. kss e$limated residual value. of each asset, as follows..
Freehold land and buildings
Leasehold land and buildings
Plant and machinery
not dep￿Ciated
over the lease le
25% reducing balanc

Comber Youth for Chrl8t Llmlt•d
Notes to the Accounts
for the year ended 31 Decembw 2023
Stocks are measured at the l¢ywer of cost and esb"maled selling price less costs to compkte and sell. Cost is
delemined u$in9 the first in first out method. The Gqrrylng amount of Stock sold is recognised as an expense in
thè period in which the related revenue is recognised.
Debtors
Short lern debtorn are measured at tr8n8action price (which 1$ uSUa￿Y Ihe Involco prlce). les$ any impaim8nt
losses for bad and doubfful debts. Loans and other financial assets are initially ffjcognised al transaction price
includin9 any transaction costs and subsequently rneasured al amortised Cost determined usin9 the effective
interest method, less any impairment losses for bad and doubtlul debts.
Credltors
Short lem credllors are measured at tr8nsaction prlc4 (which Is usually the Involce price). Loans and othor
ffinancial liabilities are inilialty recognlsed at transaction price net of any transath'on costs and subsequently
measured at amortised cost determined usin9 the effective interest method.
Taxat1¢
No lax has been provkle¢J in thése accounts bocause the income of the charity is Ylilhln the exemption granted
by Sections 486493 of Ihe CO￿oI8t40n Taxes Act 2010.
Penslons
Conlrlbut6on8 to defined contsibullon plbns are expensed in tho porlod 10 which they relate.
3 Employees
2023
Number
2022
Number
Average number of persons employed by the company
4 T•nglbl• Ilx•d a*￿ts
Fmhold
bulldings
L•asohold
bulldlngs
Plant &
machlnory
Total
C08t
At 1 January 2023
Al 310ec4mber 2023
104.498
104.498
159,972
159972
20,233
284,703
284.703
Deproelatlon
Al l January 2023
Charge for the year
Al 31 December 2023
102.374
14,751
117.125
16,958
1,638
18,596
119,332
16,389
135,721
Net book value
At 31 December 2023
104,498
42,847
148,982
At 31 December 2022
104.498
57.598
3,275
165.371

Comber Youth for Christ Limited
Noles lo the Accounts
for the year ended 31 December 2023
S Debtors
2023
2022
Accwed Income
2,132
2.495
6 Credltorn.. amounts falllng due wlthln on• y•ar
2023
2022
Bank108ns and overdrafts
Taxation and 50ci81 security costs
7,800
1,633
9.433
1,592
8,092
7 CredltorJ'. •mounts f•lllng duo aft•f ono y•ar
1023
2022
Loan
Other creditors
57.181
80.742
7.500
8 Sl•t•m•nt ol Fund•
Al
3111212022
In¢om•
Exp•ndltsf•
Trnn•l•T•
At
31112r2023
Ggneral Reserve8
72,859
61,988
{86.219)
88,808
Totsl Unreslrl¢18d lund$
72.859
61,968
88.219
68.808
Restricted Reserve
47.926
46,631
(81,382)
33,175
Tolal Reslricled ReseNes
47,928
46,631
61,382
33.175
R•Jtrlct•d res•rves:
Renovalion wort5
John Alcheson
pcsp
EA
Joseph Rank Trust
Asda grant . renovallon8
47.926
(14.7511
{17,5001
(6.6251
{10,5061
(10,0001
12.0001
33.175
17,500
6,625
10.506
10.000
2,000
Total rejlrlcted fund•
47,926
46,631
61.382
33.175
The reslri¢led ￿serveS relate to an Education Authorlty Grant for th& fenovallon and rebuikl of the building liom
which the charity operates.
10

Comber Youth for Christ Limited
Notes to the Accounts
for the y•ar ended 31 Decembef 2023
9 Trustees
None ol the trustees lor any person connected with Ihem) ￿chel¥8d any remuneration during the year. and none
of them were reimbursed for Iravelling expenses.
10 Other Infomiatlon
Comber Youth for Christ Limited is a private ¢ompany limited by guarantee and in¢owrated in Northem Ireland.
Ils wistered offira is..
49 Bridge Slmel
Comber
8T23 6DZ

Comber Youth for Christ Limlted
Detailed profit and loss account
for the year ended 31 December 2023
Tris schedule do8s not fomi pgrtof the Statutory accounts
2023
Unvestrl¢t•d
Funds
2023
Regtrlcttd
Fund8
2023
2022
Total
Tot*1
Incomlng Resources
General Oonalions
Gfft Ald Income
Fundraising Income
Grant Income
Summer Stheme
Other
44,745
44,745
37.984
8,909
10,742
23,717
1,506
2,716
83,574
4,628
6.000
4,828
52,631
46.631
6,565
61,936
6,565
108,567
46,631
Coot of G•norntlng Fund•
Proje¢l Costs
Other direct costs
7.061
7.081
4,583
4.583
7,061
8.053
Admlnlstrallv• expens•s
Youth Work Costs
Wages and salarles
P¢nsion$
Staff IrainiThJ and wella
21,701
1,141
1,012
23.854
35,070
56,771
1,141
1.012
58.924
51,855
1,120
3,127
56,102
35,070
Premises ￿$ts..
Rates
Llghl and heal
Clganing
192
1.176
1,725
3,093
192
3,676
1,725
S,593
195
1,292
1,613
3,100
2,500
2.500
General adminislralive expenses:
Telephone and fax
St8lionery and printing
Sub$¢riplions
Bank charga8
Insur8nce
Equipm•nl exponsed
Sothv8re
Repaits and maintenance
Dep￿claI10n
Mortgage inter•81 and chafges
1,833
1.833
818
906
267
119
2,638
290
96
6,809
16,823
1,639
30,405
277
125
2.148
528
277
125
2.146
528
30,079
1,838
1,639
38.267
2.000
14.751
32,079
16,389
1,639
16,751
Legal and profession81 cosl$'.
other legal and prole$slono1
13
13
13
13
13
13
Total charrtable expandlture
54.321
119.548
89,620
Other op•rallng Incom•
Interest receivab
32
32
12