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2024-08-31-accounts

Company Registration Number: NI046276 Charity Number: 106072

Youth For Christ Northern Ireland Limited

(A company limited by guarantee, not having a share capital)

Annual Report and Unaudited Financial Statements

for the financial year ended 31 August 2024

McCleary & Company Ltd Chartered Accountants and Registered Auditors Garvey Studios Lisburn 14 Longstone Street Co. Antrim BT28 1TP

Youth For Christ Northern Ireland Limited (A company limited by guarantee, not having a share capital) CONTENTS

Page
Reference and Administrative Information 3
Trustees' Annual Report 4 - 7
Statement of Trustees' Responsibilities and Declaration on Unaudited 8
Financial Statements
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Financial Statements 12 - 17
Supplementary Information relating to the Financial Statements 19

2

Youth For Christ Northern Ireland Limited (A company limited by guarantee, not having a share capital) REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees

Jonathan Mark Farrell (Resigned 12 April 2024) Allan Chesney Grier Thomas John Stewart Colin James Stitt Andrea Wharton Iain Wilson Phillip Samuel Kerr Miriam Jean McAlister Matthew Richardson (Appointed 30 September 2024)

Charity Number in Northern Ireland

Charity Number in Northern Ireland 106072 Company Registration Number NI046276 Registered Office 147 Albertbridge Road, Belfast Co.Antrim BT5 4PS Northern Ireland Independent Examiner McCleary & Company Ltd Chartered Accountants and Registered Auditors Garvey Studios 14 Longstone Street Lisburn Co. Antrim BT28 1TP

3

Youth For Christ Northern Ireland Limited (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 August 2024

The trustees present their Trustees' Annual Report, combining the Directors' Report and Trustees' Report, and the unaudited financial statements for the financial year ended 31 August 2024.

The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees.

In this report the trustees of Youth For Christ Northern Ireland Limited present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 August 2024.

The charity is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.

Mission, Objectives and Strategy

Mission Statement

Helping young people find Jesus, follow Him, and join His family.

Vision Statement

To see an unreached generation of young people transformed by the love of Jesus and reach their full potential.

Objectives

There are four main purposes to our work, as outlined in our Memorandum and Articles.

  1. The formation of local groups, rallies or clubs, the direction of evangelistic campaigns and encouragement of such activities as are deemed necessary or desirable for the promotion of these objectives.

  2. The organisation of conferences, classes, or meetings of any kind consistent with these objectives.

  3. The showing and use of films/ videos and the provision of musical talent and facilities designed to further the objectives.

  4. The cooperation with churches and organisations, the aims of which are similar in character in promoting evangelism particularly among youth.

Strategy

Our current strategy, concluding next year, focuses on:

  1. Supporting the continued development of growing vibrant and flourishing YFC centres across Northern Ireland.

  2. Pioneering new centres, opportunities, and approaches, enabling more unreached young people to develop to their full potential; physically, emotionally, educationally, and spiritually.

  3. Partnering with local churches, ministries, and communities to maximise impact among unreached young people.

Overview of the Year

This year was marked by both significant challenges and extraordinary growth. Through God’s grace and focused prayer, we witnessed powerful spiritual impact across our ministries.

4

Youth For Christ Northern Ireland Limited (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 August 2024

Celebrations

Following our January 2023 call to prayer, we felt God prompting us to prioritise intentional prayer in 2024. This led to a remarkable outpouring of God’s blessing.

Over the summer, more than 70 young people gave their lives to Jesus—60 first-time commitments and 10 recommitments. In one centre alone, 29 young people committed their lives to Christ during weekly drop-in sessions. God is clearly moving among us.

Challenges

Staffing presented significant challenges during the year, particularly in our National Team. Despite this, the year still proved to be one of our most fruitful to date and we rebuilt during summer 2024, welcoming two new staff into the roles of Project Development Lead and Innovation Lead.

Looking Ahead

We’re excited about where God is leading us. Though many of our team are relatively new, we believe they are wellequipped to guide YFCNI forward. What began this summer feels like the start of something bigger.

Key areas for 2024/2025 include:

The following report gives a brief insight into what this last year has looked like for us at YFC Northern Ireland.

Objective One: Support for Growing Centres

Supporting our 6 chartered and 4 nationally run centres remained a core focus. Our Centre Support and Ministry Development Workers played key roles, including coordinating our ‘Summer Madness’ project. This work was supported by the Ardbarron and Dobson Trusts.

Objective Two: Pioneering Opportunities

We continued to develop innovative programmes in collaboration with centres, churches, and partner organisations:

We saw 51 faith commitments—41 first-time and 10 recommitments—and prayed with over 80 young people.

Objective Three: Church Partnerships

We delivered training and guidance for churches seeking to reach unreached youth, participating in church events and youth leader gatherings.

Achievements and Performance (Jan–Dec 2023)

5

Youth For Christ Northern Ireland Limited (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 August 2024

Fundraising Activities

Policies and Procedures

Our ongoing review of safeguarding policies and practices has progressed to the next phase in partnership with the Ineqe Safeguarding Group. This work will continue into the 2024/2025 year.

Structure, Governance and Management

Structure

Organisation

Youth for Christ Northern Ireland Limited is a registered charity formed in January 1947 and set up as a company limited by guarantee on the 23rd of April 2003. It is governed by a Memorandum and Articles of Association that were last amended on the 16th of November 2010.

Governing Document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The governing document for Youth for Christ Northern Ireland is currently the memorandum and articles of association.

The primary functions of Youth for Christ NI Board of Directors are to provide leadership for the organisation, review and protect the ethos and purpose of Youth for Christ NI, ensure financial stability for the organisation, ensure robust safeguarding policies and practices are in place and monitored regularly, and provide vision for the future.

The main task of the board is to provide direction and support for the National Director, who is responsible for the day to day running of the organisation and delivery of the above functions. In addition, the board is responsible for appointing new board members.

There is currently no cut off point for length of service on the board for any director.

The board seeks to ensure that a broad range of skills, experience, and background appropriate to the organisation is maintained within the board membership.

The board, through the National Director, ensure that all risks to which the organisation are exposed are identified, with systems and procedures in place to manage those risks.

Financial Review

The results for the financial year are set out on page 10 and additional notes are provided showing income and expenditure in greater detail.

Financial Results

At the end of the financial year the charity has assets of £325,797 (2023 - £302,324) and liabilities of £8,739 (2023 - £2,700). The net assets of the charity have increased by £17,434.

6

Youth For Christ Northern Ireland Limited

(A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 August 2024

Trustees

The trustees who served throughout the financial year, except as noted, were as follows:

Jonathan Mark Farrell (Resigned 12 April 2024) Allan Chesney Grier Thomas John Stewart Colin James Stitt Andrea Wharton Iain Wilson Phillip Samuel Kerr Miriam Jean McAlister Matthew Richardson (Appointed 30 September 2024)

In accordance with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for re-election.

Compliance with Sector-Wide Legislation and Standards

The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Youth For Christ Northern Ireland Limited subscribes to and is compliant with the following:

Approved by the Board of Trustees on 28 April 2025 and signed on its behalf by:

_____ _____ Colin James Stitt Matthew Richardson Trustee Trustee

7

Youth For Christ Northern Ireland Limited

(A company limited by guarantee, not having a share capital) STATEMENT OF TRUSTEES' RESPONSIBILITIES AND DECLARATION ON UNAUDITED FINANCIAL STATEMENTS

for the financial year ended 31 August 2024

General responsibilities

The trustees, who are also directors of Youth For Christ Northern Ireland Limited for the purposes of company law, are responsible for preparing the financial statements in accordance with applicable law and regulations.

Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the net income or expenditure of the charity for that period.

In preparing these financial statements, the trustees are required to:

The trustees confirm that they have complied with the above requirements in preparing the financial statements.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Trustees' declaration on unaudited financial statements

In relation to the financial statements comprising the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes:

The trustees approve these financial statements and confirm that they are responsible for them, including selecting the appropriate accounting policies, applying them consistently and making, on a reasonable and prudent basis, the judgements underlying them. They have been prepared on the going concern basis on the grounds that the charity will continue in operation.

The trustees confirm that they have made available to McCleary & Company Ltd, Chartered Accountants and Registered Auditors, all the charity's accounting records and provided all the information, books and documents necessary for the compilation of the financial statements.

The trustees confirm that to the best of their knowledge and belief, the accounting records reflect all the transactions of the charity for the financial year ended 31 August 2024.

Approved by the Board of Trustees on 28 April 2025 and signed on its behalf by:

_____ _____ Colin James Stitt Matthew Richardson Trustee Trustee

8

Youth For Christ Northern Ireland Limited

(A company limited by guarantee, not having a share capital) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF YOUTH FOR CHRIST NORTHERN IRELAND LIMITED

I have examined the financial statements of the charity for the financial year ended 31 August 2024, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required.

It is my responsibility to:

Basis of independent examiner's report

I have examined your charity financial statements as required under section 65 of the Charities Act and my 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. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

In connection with my examination, no matter has come to my attention which gives me cause to believe that in, any material respect:

Independent examiner's statement

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

__________ Elizabeth Chambers FCA

MCCLEARY & COMPANY LTD

Chartered Accountants and Registered Auditors Garvey Studios 14 Longstone Street Co. Antrim BT28 1TP

Date: 28 April 2025

9

Youth For Christ Northern Ireland Limited

(A company limited by guarantee, not having a share capital) STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating an Income and Expenditure Account)

for the financial year ended 31 August 2024

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2024 2024 2024 2023 2023 2023
Notes £ £ £ £ £ £
Income
Donations and legacies 3.1 167,379 175,754 343,133 145,430 171,502 316,932
Other income 3.2 1,870 2,240 4,110 2,012 7,169 9,181
─────── ─────── ─────── ─────── ─────── ───────
Total income 169,249 177,994 347,243 147,442 178,671 326,113
─────── ─────── ─────── ─────── ─────── ───────
Expenditure
Charitable activities 4.1 126,208 203,601 329,809 114,345 265,625 379,970
─────── ─────── ─────── ─────── ─────── ───────
Net income/(expenditure) 43,041 (25,607) 17,434 33,097 (86,954) (53,857)
Transfers between funds (49,927) 49,927 - (57,479) 57,479 -
─────── ─────── ─────── ─────── ─────── ───────
Net movement in funds for (6,886) 24,320 17,434 (24,382) (29,475) (53,857)
the financial year
Reconciliation of funds:
Total funds beginning of the 12 219,437 80,187 299,624 243,819 109,662 353,481
year
─────── ─────── ─────── ─────── ─────── ───────
Total funds at the end of 212,551 104,507 317,058 219,437 80,187 299,624
the year
═══════ ═══════ ═══════ ═══════ ═══════ ═══════

The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.

The notes on pages 12 to 17 form part of the financial statements

10

Youth For Christ Northern Ireland Limited

(A company limited by guarantee, not having a share capital) Company Number: NI046276 BALANCE SHEET

as at 31 August 2024

2024 2023
Notes £ £
Fixed Assets
Tangible assets 8 80,063 86,115
─────── ───────
Current Assets
Debtors 9 19,921 781
Cash at bank and in hand 225,813 215,428
─────── ───────
245,734 216,209
─────── ───────
Creditors: Amounts falling due within one year 10 (8,739) (2,700)
─────── ───────
Net Current Assets 236,995 213,509
─────── ───────
Total Assets less Current Liabilities 317,058 299,624
═══════ ═══════
Funds
Restricted trust funds 104,507 80,187
General fund (unrestricted) 212,551 219,437
─────── ───────
Total funds 12 317,058 299,624
═══════ ═══════

These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

For the financial year ended 31 August 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.

The trustees confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charity.

Approved by the Board of Trustees and authorised for issue on 28 April 2025 and signed on its behalf by

_____ _____ Colin James Stitt Matthew Richardson Trustee Trustee

The notes on pages 12 to 17 form part of the financial statements

11

Youth For Christ Northern Ireland Limited (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2024

1. GENERAL INFORMATION

Youth For Christ Northern Ireland Limited is a company limited by guarantee incorporated in Northern Ireland. The registered office of the charity is 147 Albertbridge Road,, Belfast, Co.Antrim, BT5 4PS, Northern Ireland which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is also the functional currency of the charity.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.

Basis of preparation

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102".

As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.

Statement of compliance

The financial statements of the charity for the financial year ended 31 August 2024 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102".

Cash flow statement

The charity has availed of the exemption in FRS 102 from the requirement to produce a cash flow statement because it is classified as a small charity.

Fund accounting

The following are the categories of funds maintained:

Restricted funds

Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.

Unrestricted funds

Unrestricted funds consist of General and Designated funds.

■ General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity.

Income

Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.

Income from charitable activities

Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.

Grants from governments and other co-funders typically include one of the following types of conditions:

12

continued

Youth For Christ Northern Ireland Limited

(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2024

■ Performance based conditions: whereby the charity is contractually entitled to funding only to the extent that the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as income.

■Time based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period specified in the agreement.

In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement.

Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier.

Expenditure

Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:

Land and buildings freehold - not depreciated Computer equipment - 33% Reducing balance Office fixtures and fittings - 33% Reducing balance Motor vehicles - 25% Reducing balance

Cash at bank and in hand

Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.

Taxation and deferred taxation

No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.

3. INCOME
3.1 DONATIONS AND LEGACIES Unrestricted Restricted 2024 2023
Funds Funds
£ £ £ £
Donations and legacies 87,630 118,157 205,787 202,292
Gift aid 19,094 - 19,094 13,856
Grants 60,655 57,597 118,252 100,784
─────── ─────── ─────── ───────
167,379 175,754 343,133 316,932
═══════ ═══════ ═══════ ═══════
3.2 OTHER INCOME Unrestricted Restricted 2024 2023
Funds Funds
£ £ £ £
Fundraising activities 30 2,240 2,270 7,169
Staff retreat 1,840 - 1,840 2,012
─────── ─────── ─────── ───────
1,870 2,240 4,110 9,181
═══════ ═══════ ═══════ ═══════

13

continued

Youth For Christ Northern Ireland Limited (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2024

4. EXPENDITURE
4.1 CHARITABLE ACTIVITIES Direct Other Support 2024 2023
Costs Costs Costs
£ £ £ £ £
Expenditure on charitable activites 215,627 - 114,182 329,809 379,970
═══════ ═══════ ═══════ ═══════ ═══════
4.2 SUPPORT COSTS Charitable 2024 2023
Activities
£ £ £
Repairs and maintenance 610 610 275
Promotion and media 6,329 6,329 3,431
Postage and stationery 322 322 400
Sundries 2,348 2,348 1,896
Administration and resources 3,067 3,067 2,721
Computer equipment depreciation 2,475 2,475 3,694
Bank charges 1,771 1,771 1,690
Telephone 1,372 1,372 1,287
Office fixtures and fittings depreciation 896 896 860
Management and administration wages 66,721 66,721 61,357
Light and heat 2,544 2,544 1,540
Volunteer development 2,868 2,868 2,883
Legal and professional 2,627 2,627 2,483
Insurance 6,273 6,273 3,634
Independent examination 3,060 3,060 2,700
Management and administration pension costs 3,336 3,336 3,068
Management and administration social security 4,882 4,882 4,557
Nomad van depreciation 2,681 2,681 3,575
─────── ─────── ───────
114,182 114,182 102,051
═══════ ═══════ ═══════
5. ANALYSIS OF SUPPORT COSTS
Basis of 2024 2023
Apportionment £ £
Repairs and maintenance 100% 610 275
Promotion and media 100% 6,329 3,431
Postage and stationery 100% 322 400
Sundries 100% 2,348 1,896
Administration and resources 100% 3,067 2,721
Computer equipment depreciation 100% 2,475 3,694
Bank charges 100% 1,771 1,690
Telephone 100% 1,372 1,287
Office fixtures and fittings depreciation 100% 896 860
Management and administration 100% 66,721 61,357
wages
Light and heat 100% 2,544 1,540
Volunteer development 100% 2,868 2,883
Legal and professional 100% 2,627 2,483
Insurance 100% 6,273 3,634
Independent examination 100% 3,060 2,700
Management and administration 100% 3,336 3,068
pension costs
Management and administration social
100%		 4,882 4,557
security
Nomad van depreciation 100% 2,681 3,575
─────── ───────
114,182 102,051
═══════ ═══════

14

continued

Youth For Christ Northern Ireland Limited

(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2024

6.

NET INCOME 2024 2023
£ £
Net Income is stated after charging/(crediting):
Depreciation of tangible assets 6,052 8,129
Independent Examiner's remuneration:
- independent examination services 3,060 2,700
═══════ ═══════

7. EMPLOYEES AND REMUNERATION

Number of employees

The average number of persons employed (including executive trustees) during the financial year was as follows:

2024 2023
Number Number
Charity and centre staff 7 7
Management and administration 2 2
─────── ───────
9 9
═══════ ═══════
The staff costs comprise: 2024 2023
£ £
Wages and salaries 205,469 208,650
Social security costs 13,452 13,805
Pension costs 10,107 9,664
─────── ───────
229,028 232,119
═══════ ═══════

No employees received emoluments in excess of £60,000.

8. TANGIBLE FIXED ASSETS

Land and Computer Office Motor Total
buildings equipment fixtures and vehicles
freehold fittings
£ £ £ £ £
Cost
At 31 August 2024 66,146 51,998 10,695 15,600 144,439
─────── ─────── ─────── ─────── ───────
Depreciation
At 1 September 2023 - 44,500 8,949 4,875 58,324
Charge for the financial year - 2,475 896 2,681 6,052
─────── ─────── ─────── ─────── ───────
At 31 August 2024 - 46,975 9,845 7,556 64,376
─────── ─────── ─────── ─────── ───────
Net book value
At 31 August 2024 66,146 5,023 850 8,044 80,063
═══════ ═══════ ═══════ ═══════ ═══════
At 31 August 2023 66,146 7,498 1,746 10,725 86,115
═══════ ═══════ ═══════ ═══════ ═══════
9. DEBTORS 2024 2023
£ £
Other debtors 33 10
Prepayments and accrued income 19,888 771
─────── ───────
19,921 781
═══════ ═══════

15

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Youth For Christ Northern Ireland Limited (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2024

10. CREDITORS 2024 2023
Amounts falling due within one year £ £
Other creditors 5,799 -
Accruals and deferred income 2,940 2,700
─────── ───────
8,739 2,700
═══════ ═══════
11. RESERVES
2024 2023
£ £
At the beginning of the year 299,624 353,481
Surplus/(Deficit) for the financial year 17,434 (53,857)
─────── ───────
At the end of the year 317,058 299,624
═══════ ═══════
12. FUNDS
12.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Restricted Total
Funds Funds Funds
£ £ £
At 1 September 2022 243,819 109,662 353,481
Movement during the financial year (24,382) (29,475) (53,857)
─────── ─────── ───────
At 31 August 2023 219,437 80,187 299,624
Movement during the financial year (6,886) 24,320 17,434
─────── ─────── ───────
At 31 August 2024 212,551 104,507 317,058
═══════ ═══════ ═══════
12.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance **Income ** Expenditure Transfers Balance
1 September between 31 August
2023 funds 2024
£ £ £ £ £
Restricted funds
Summer Madness - 4,245 8,835 4,590 -
Crumlin YFC 20,505 33,010 34,057 - 19,458
Craigavon YFC 344 68,582 70,085 1,159 -
Ards Peninsula 21,402 44,950 25,721 - 40,631
Centre Support and Development - 2,968 29,247 26,279 -
Media Programme 8,786 - - - 8,786
Website Fund 2,799 - 1,800 - 999
Ministry Support - 10,254 18,153 7,899 -
Banbridge YFC - 13,985 15,703 10,000 8,282
Container Project 21,851 - - - 21,851
Safeguarding project 4,500 - - - 4,500
─────── ─────── ─────── ─────── ───────
80,187 177,994 203,601 49,927 104,507
─────── ─────── ─────── ─────── ───────
Unrestricted funds
Unrestricted General 168,502 169,193 126,208 (24,927) 186,560
Legacy Fund 50,935 56 - (25,000) 25,991
─────── ─────── ─────── ─────── ───────
219,437 169,249 (126,208) (49,927) 212,551
─────── ─────── ─────── ─────── ───────
Total funds 299,624 347,243 329,809 - 317,058
═══════ ═══════ ═══════ ═══════ ═══════

16

continued

Youth For Christ Northern Ireland Limited (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2024

12.3 ANALYSIS OF NET ASSETS BY FUND

Fixed Current Current Total
assets assets liabilities
- charity use
£ £ £ £
Restricted trust funds - 104,507 - 104,507
─────── ─────── ─────── ───────
Unrestricted general funds 80,063 141,227 (8,739) 212,551
─────── ─────── ─────── ───────
80,063 245,734 (8,739) 317,058
═══════ ═══════ ═══════ ═══════

13. STATUS

The charity is a company limited by guarantee not having a share capital.

The liability of the members is limited.

Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one financial year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1.

14. POST-BALANCE SHEET EVENTS

There have been no significant events affecting the Charity since the financial year-end.

17

YOUTH FOR CHRIST NORTHERN IRELAND LIMITED

(A company limited by guarantee, not having a share capital)

SUPPLEMENTARY INFORMATION

RELATING TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2024

18

Youth For Christ Northern Ireland Limited

(A company limited by guarantee, not having a share capital)

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

Operating Statement for the financial year ended 31 August 2024

2024 2023
£ £
Income 347,243 326,113
─────── ───────
Expenses
Wages and salaries 205,469 208,650
Social security costs 13,452 13,805
Staff defined contribution pension costs 10,107 9,664
Staff & volunteer costs 5,407 4,828
Insurance 6,273 3,634
Light and heat 2,544 1,540
Repairs and maintenance 610 275
Postage and Stationery 322 400
Promotion & media 6,329 3,431
Telephone 1,372 1,287
Administration and resources 3,067 2,721
External relations 258 562
Summer madness 7,205 5,499
Nomad 1,817 1,616
Craigavon project 21,842 54,723
Crumlin project 5,253 5,826
Volunteer Development 2,868 2,883
YFC International 2,334 1,500
Local centres 658 253
Centre support 3,537 4,303
Camp expenditure 32 20,770
Fund raising 351 3,126
Ards expenditure 7,650 4,507
Banbridge expenditure 5,006 7,154
Legal & professional fees 2,627 2,483
Independent Examiner's remuneration 3,060 2,700
Bank charges 1,771 1,690
Sundries 2,536 2,011
Depreciation 6,052 8,129
─────── ───────
329,809 379,970
─────── ───────
Net surplus/(deficit) 17,434 (53,857)
═══════ ═══════

The supplementary information does not form part of the financial statements

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