Company Registration Number= N1046276 Charoty Number: 106072 Youth For Christ Northern Ireland Llmited IA ¢ompony Ilrnit¢d by guarontee. not havin9 a share capltall Annual Report and Unaudited Flnanclal Statements for the financial year ended 31 August 2025 McCl&ary & Company Ltd Chartered Accountants and Registerad Auditors Garvey Studios 14 Lot)g$tone Streèt Lisburn Co. Antrlm BT28 1TP
Youth For ChTlSt North8rn Ireland Limited (A company limited by guarant88, not havlt)g a share ¢apitall CONTENTS Pag• Reference and Adminislralive Information Trustees, Annual Report Statement of Trustees, Responsibilities and Declaration on Unaudited Financial Statements Independent Examinerfs Report 10 Slalemenl of Financial A¢livilies Balance Sheet 12 Notes lo the Financi81 Statements 13-20 Supplement8ry Information relating to tha Financial Slaltsmenls 21
Youth For Christ Northern Ireland Limited IA company limited by guarantee, not having a share capital) REFERENCE AND ADMINISTRATIVE INFORMATION Trustees Allan Chesney Grv8r Thomas John Stewart (Reggned 16 June 20251 Colin James Stitt Anrta Wharton lain Wilson Phillip Samuel Kerr (Resigned 28 April 20251 Miriam Jean McAlisler Matthew Richardson IAppc4nted 30 September 20241 Charlty Number in Northern Ireland 106072 Company Reglstratlon Numb•r N46276 Reglstèr¥d Offico 147 AbertbrSdge Road, 8elfa5t Co.Antrirn BT5 4PS Northem Ireland Independent Examlner McCl8ary 8 Company Ltd Chartered Accountants and Registered Auditors Garvey Studios 14 Longstone stet Lisbum Co. Antrim BT28 1TP
Youth For Christ Northern Ireland Limited IA company Iltnitgd by guarantee, not having a shar8 ¢apltall TRUSTEES. ANNUAL REPORT for the financial year ended 31 August 2025 The Iruslees psent th8¥r Trustees. Annual Report, comblnlng th& Dirèctors. R8POrt and Twste8s' Report. and the unsudited fin3n¢i81 staternents for the finandal year ended 31 August 2025. The financial 51at8rn8nts are prepared in accordance with the Cornpanies Act 2006. FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and Accourillng and Reporting by Charities.. Statem8nt of Recommended Practice applicab18 to charities preparing their financial statements in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. Th8 Trustees, Report contains the inforrnation required to be provided in the Tru5tees' Annual Report under the Statement ol Recomtnended Practice ISORPI guidelines. The trustee5 of th8 charity are also charity trustees for the purpose of chaiity law and under the charitys constitution are known as Members of the board of trust88S. In this report the trustees of Youth For Christ Northem Iland Limited present a summary of ib purpose, govemaw8. activities. achievements and financ8s for the financial year 31 August 2025. The charity is a gIStered ¢harity and hence th8 report and results are près8n18d in a form which complies wilh the requir8m8nis of the Companles Act 2006 and, atthough not obliged to comply with the Stalernent ol Recorntnended Practice ap1¢able in the UK and Republic of IrelatKI FRS 102, the organisation has stnplernented lis recommendations whèr8 rd8vant in these financial statem8nts. Mission, ObjectSves and Strategy Mission Statement Young people finding Jesus, following Him. and ioining His family. Vlslon Statement To se¢ an unreached generation of young people transformed by the love of Jesu5 and reach thelr full potentlal. Purpose Therè ar8 four main purposes tts our work, as outlined in our MernoTandurn and Arte$. 1. The foation of local groups, rallies or dubs. the direction ol evangelislic campaigns and en¢ouragernent of such actwilies as are deetned necessary or desirab18 for the prnotiOn ol these obj8CtiV85. 2. The organisatk?n of conferences, clas58s. or meeliws of any kind (y)nsistent wilh these objectivas. 3. The showing and use of filmsl videos and the provision of rnugcal talent and facilities designed to furth8f th8 objectives. 4. The cooperation th chur¢hes aThJ organisations. the alms of which are similar In diaract8r in promoting evang•li5rn particulady among youth. Objectlves and Alms Our ourrent 5trat8gy, concluding next year. focuses on= 1. Supportlng tho continued development of growing, vibrant and flourishing YFC contres across North•m Ireland. 2. Pioneering new centros, opportunllies, and approache$. •nabling more unrea¢h•d young pec•ple to develop to thelr full potontial J physlcally, emotlonally. gducatlonallyi and spiritually. 3. Partnering wilh local ¢hur¢hos. fflinlstrle$. and communities to maxlmlse impact among unreached young people.
Youth For Chrlst Northern Ireland Limited IA company limited by guarantee, not having a Sha ¢8Pit811 TRUSTEES. ANNUAL REPORT for the financial year ended 31 August 2025 Overview of the Year This year has b8en a year ol growth for the National Offic8 Wlth the appointm1 of new national staff, and the development of several new Initiative5 induding the 'Big NKJht In,. Cel¢bratlon$ The growth of our staff team over the past year has slrenglhened our ability not only lo deliver key InitatIVeS dIlly, but also-crucially io provide enhaTh support, training, and d8velopmenl for our centres and frontline teams. This in¢ased Capacity has enabled u5 to invest rnore intentionally in both pro9rarntne delivery and organisalional sustainability. Key Inltiatlves and outputs dellverod during th8 year include: YFC Big Night In- Two evangelistic worship events for YFC yong people. National Prayer Weeks- Two nationwide prayer weeks mobili8ed staff, volunteers, board members, and supporters. These weeks also created accessible opportunities for y(xJng people to 8ngage with prayer, with many subtnitting prayer requests and some praying for fyst time. Adventure Camp-A new initiative launched to place what would origin815y h8ve been Summer camp. R•launch of the Pioneer Programme- The Pioneer Progr8rnme was launched to strengthen palhways for rnis5ion, leadership development, and innovativ8 youth engagement. Summer Madness V8nue- W8 hosted a large-scale venue al Surnrn8r Madness, engaging approxlmataly 500 young people. Around 300 attended the daily a51ernative worship and leaching sessions. providing space for exploration of faith in a relevant and creativ8 cont8Xt. Specialised Tralnlng lor Youth Workers and Boards- We dellvered targeted training in neurodivergen and youth work. ASERT drug and alcohol aWane$S, and governance training for local boards. Improved Communicatlons- We expanded our Social media preseTr and email comrnunication$, Improving connection with supporters, churchès, and partners, and increasing awarenes5 of our work and impact. Challeng85 Over th8 past year. one of the key challenge$ we have faced ha5 been the charoiro composition of our Iccally chartered centre boards. As new members have joined and othe15 have stgpped down. this period of transition has increased the level of supptsrt rèquired at both local and national 18vels. Our Nal'onal Centre Support role has trused ov equipping and training new board members. whi18 a150 walking alongside local coordinators as they nav5gated change. Recruiting new board membars has at limes been challenging. r8ffe¢ting wider pres5ure5 on volunteer leadership. At the same time, board members are increasingly being asked to respond to the comp18x n8eds of young people and to support staff well, which has added to the demands they cAry. In this conlexl, the provision of additional national staff capacity has been vital. Increased support from the mat)nal Office has enabled centres to access the guidance, training, and encouragemenl Ihey have n88ded throughout the year. During this period we also made the decision to ckns8 our prolect in Banbridge, r8du¢ing our ntre$ to 9 acr088 Northern Iland. Looking Ahead Looking ahead. w8 re¢ognise the importance of rewewing how the National Office can continue to support board recruitment and training in ways that are both effe¢live and sustainable. This will be a key focus as we seek lo strengthen leadership and en5ur8 our centre mlnistry 15 W811 supported for the fvture.
Youth For Christ Northern Ireland Limited IA Gompany limited by guarantee. not having a share capilall TRUSTEES. ANNUAL REPORT for the [[nan81 y8ar ended 31 August 2025 Other Key thas for 202412025 include.. Development ol a new National Strategy CompLgbon of the Safeguarding review. Continuing lo prioribse prayer and spiritual locus across InsatIVes. Further developrnent of internal structures. Developing a strategy for supporting church85 in engJirvj unchurthed youth. Strèngthaning training and support forour centres. The following report gives a bri8f insight into what this last year has Icx)ked like for us at YFC Northern Ireland. Objective One.. Support for Growing Centres Supporting our 6 chartered and 3 nationally run ¢entres remained a core focus. Our C8ntre Support and Ministry Development Workers played key roles. induding coordinating our'summer Maness, project. Thks work was supported by the Ardbarron Trust and other business partn8rs. Objective Two: Pion*erin9 Opportunities We ¢ontinued to develop Innovative pr9MeS in collaboralion wth centres, churches, and partnèr organisations-. Summer Madness- Pop.Up Drop-In.' As mentioned above we partnered again with Summ8r Madness lo host drop-in and alternative sessions d8sign8d for unchurched youth. AtteThdarn reached 300+ per session lup 50 again fiotn la51 yearl, with 30(350 attending drOn session5. Big Night In.. Two evangelistic worship events were held in Novernb8r 2024 and March 2025. Allendanee increased by 60% belwe8n the first and second events, dernonstr81ing growing engagement and motnenturn avnong young people. Big Adventure Camp.. Our firsl-ever Adventure Camp took place in July 2025. marking an impDrtant rnilestone in expanding experiential and relational youth engagement opp¢)rtunilies. Oble¢tlve Throe.. Church Partnershlps We delivered training and guidan for churches seeking to reach unreached youlh. participating in church ev8nts and youth leader gatherings. Achievernents and Performan¢e (Sept 2024- August 20251 Reached approx. 8,654 young people- a 24% fnttease from the pr8Mous year. Sehod 8ngagement grew by more than 750 young peOe in the past year. reaching 6.268. Around 1.300 young people en9aged wularly through our drop-in centres. 435 young people mad8 signilkanl steps towafds following Jesus. and a further 35 young people and 3 parènts have corne to faith acros5 our PTogrammes. At our Summer Madness venue, 33 young people rn8de a publk declaration to give everything to Jesus. 210 volunteets invotV8d across all projects192 regufarfy actiV81. 93 activa ehurch partnerships. 33 School Partnership5 946 committed prayer partners.
Youth For Christ Northern Ireland Limited IA company limited by guarantee. not having a share capllall TRUSTEES. ANNUAL REPORT for the finantsal y8ar ended 31 August 2025 Fundraislng Actlvl¢les Increased one-off donations staff-led fundraising and events. Slgnlficant funding frorn Trusts Grants secured frorn local councils and the Education Authority. Ongoing cthurch and IsInesS supwrt. Policies and Procedures Our ongoing review of safeguarding pdici8s and practices has progressed to the next phase in partnership Mrith th9 Ineqe Safeguardin9 Group. Thi5 will b8 complete by April 2026. structure, Governance and Management Structure Youth lor chSt North8m Ireland Limited is a regtered charity forrrt8d in January 1947 and set up as a company Ilmlted by guarantee on the 23rd of April 2003. It is govemed by a Memorandum and Articles ol Association that were last 3rn8nd8d on the 16th of November 2010. Goveming Do¢urnent The charity is controlled by its goveming d0Ment, a deed of trust. and constitutes a lirniled company, limited by guarantee. as defined by the Companies Act 2006. The governing document for Youth for Christ N¢xthern Ireland Is currenly th8 mernorandum and artlcles of association. The prlmary function5 of Youlh for Chrfst Nl Board of Diièctors are to provide leadership for the organisation, review and protect the ethos and purpose ol Youth for Christ Nl. ensure financial stability for the organisation, ensure robust safèguarding policies and practices are in place and mltOred regularly. and providè vision for th8 future. The main task of the board 15 to prowde direction and support for the National D1clOr. who is responsible for the day to day running of the organisation and delivery of the above lunctions. In addition, the board 15 responsible for appointing new board members. There is cyrrentty no cut off point for length of seTvi¢e on the boar¢J for any dir8Ctor. Th8 board seeks to ensure that a broad range of sklls, experienc8, and back9round appropriatè to the organisation is maintained within the board membership. The board, through the National Director. ensure that all rlsks to which the organisation are exposed are id8ntffied, with sysierns and pro{Jure$ in place to manage those risks. Flnancial Review The results for the finandal year are set oul on page 11 and additional notes are provKle<J showing income and 8XP8nditure in greater detail. Flnanclal Results At the end of the financial year the charity has assets of £243.49212024 £325,797) and liabi1thè5 of £3,59512024 £8.7391. The nel assets of the charity hav8 de¢reased by £77,161.
Youth For Chrlst Northern Ireland Limited IA Cotnpany limited by guarantee, not havlng a Share capitall TRUSTEES. ANNUAL REPORT for the financial year ended 31 August 2025 Trustees The trustees who served throughout the financial year, except as noted, were as follows.. Ajlan Che5ney Grier Thomas John Stewart IR8signed 16 June 20251 CoSin JaTn85 Stitt drea Wharton lain Wilson Phillip Sarnuel Kerr (Resigned 28 April 20251 Miriarn J8an McAli5ter Matthew Richardson (Appointed 30 September 20241 In accordance with the Constitution. the trustees retire by rotation and. being eligible, offer Ihemselv8s for re-election. Complian¢e wlth Se¢tor-WldÈ Legislation and Standards The charity engages pro-actively with legislation. standards and cod8s which are developed for the sèctor. Youth For Christ Northern Iland Lirnited subscribes to and is compliant wilh the following.. The Compallies Act 2006 The Charities SORP IFRS 1021 Approved by tho Board of T stees on 18 F ruary 2026 and signed on Its beha Colin James Stl Trustee atthew Richardson Trustee
Youth For Christ Northern Ireland Limited IA ¢ompany limited by guarantee, not having a share capilall STATEMENT OF TRUSTEES. RESPONSIBILITIES for the financial year ended 31 August 2025 General responslbllltle5 The Irusle85, who are alg) dire¢lors of Youth For Chri51 North8rn Ireland Lirnited for the purposes of cornpany law. are spOnSible for pParIng th8 financial ststements in accordan with applicable law and regulations. Cornpany law requires the trustees as the directors to prepare financial statements for eaeh financial year. Undef that law the Iruslees have elected to prepare the financial statements in accordance wth United Kingdom Generally Accepted Accounting Practice Iuniled Kingdom Accounting Standards and applicable lawl including FRS102 'Thé Financi81 Reporting Standard applicable in the UK and Republic of Ireland Under cornpany law th8 trustees rnust not approve the financial statements unl85S they are satiSfd Ihal Ihey give a tme and fair vi8w of the stste of affairs of the ¢harity and of the nel ineorne or expenditure of the Charity for that period. In preparing these financial statements. the trustees are required to.. select suitable accounting PDliae5 and apply thern consislenlly.. make judgements and estimate5 that are reasonable and prudent., stsle whether the financial statements have been prePad in accordance wth the levant financial reporting framowork, identify those standards. and note th8 8Hect and the reasons lor any material departure trom those standards.. and pr8par8 the financial statements on the going concern basis unless it 1$ inappropriate lo presume that the charity will Continue In operation. The trustees confjrm that they have complled with the above requirements in pParing the financial ststements. The Iruslees are responsible for k8eping adequate accounllng records that ar8 5uffi¢ient lo show an¢J explain the charity's transactlons and disclose with reasonable accurzcy at any lime the financial position of the ¢harity and enable them to ensure Ihat the fin8n¢bal statements Wtnply with the Companies Act 2006. They ar8 also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prev8ntion ard dele¢lion of fraud and other irregularities. Trustee5' declaratlon on unaudbted financlal statements In relatkjn to the financial staternents comprising the Statement of FinanrAal A¢tniities lincorpordting an Incorne and Expenditu Accountl, the Balance Sheet and the related note5'. The trustees approve Ihese financial statements and confirm that they are responsible for them, including selecting tt)e appropriate accounting policies. applying them consistenly and tnaking, on a reasonable and prudent basis, the ludgemenis underlying them. They have en prepad on Ihe going concern bas on the ground5 that the charty will continue in operation. The trustees confirrn that they have made available io Mccleary & Company Ltd. Chartered Accountants and Register¢d Auditors. all the charlty's accounb'ng records and providèd 811 the information. books and documents necessary for the compilation of the financial staiements. The trustees confirm that to th8 best of thelr knoedge and belief, the accounting r8cord$ flect all the transactions of the charity for Ihe finanal year ended 31 August 2025. Approved by the Board of Trust885 on 18 February 2026 and signed on Its half Colln James Stitt Trustee Matthew RÈch8rdson Trustee
Youth For Christ Northern Ireland Limited IA company limlled by guarantee, not having a shartr ¢apit811 INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF YOUTH FOR CHRIST NORTHERN IRELAND LIMITED I axarnined the financial 8tatemeThls of the charity for the finanaal year eThJed 31 Au9USt 2025, which comprise the Stalernent of Financial Activities lincorporaling an Income and Exper¢diture Accounll, the Balan Sheet and the related notes. Respectlve re$pon$lbllltl¢s of trustees and •xamln•r The chaAly's trustees (who are a150 the directors of the company for the purposes of cotnpany lawl are responsible for the pr6paration of the financial statements in accordance with the quIrenentS of the Companies Act 21)06. The charitys trust885 consider that an audit is not required for this financial y8ar under Chapter 3 01 Part 16 of the Cornp8nies Act 2006 and that an independent 8xamination required. It is my responsibility to-. ¢xafflin& the financial sta18rnents under section 65 01 Ihe Charitie5 Act". follow the procedu$ laid down by the general Dir8Ctions 9iven by the Charity Commission for Northem Ireland under section 6519llbl of the Charities Act.. and state whether particular matters hav8 corne to my attention. Basi5 of independent examlnerfs report I have ex8rnined your Charity financial 5taternents as required uThler section 65 of th6 Charitie5 Act and my exarninalion was carried out in accordance Wlth the general Direclons given by the Charity Commission for Northem Ireland under section 6519llbl of the Charities Act. An examination includes a review of the accounting records kept by the charity and a comparison of the flnancial slatetnent5 presented with those records. It also include5 n5iderath.on of any unusual ilerns or ¢Jisclosure5 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 r8qkJired in an audit and consequently no opinion is gwen as to whether Ihe account5 present a 'true and fair, wew and the reFX)rt k% lirnited to those rnalters sel out in the slaternent below. In connectlon wth my examination, no matter has corne lo my atternlion which gives me cause to belleve that in, any material respect.. accounting records were not kept In accordance with sectKJn 386 of Ihe Compan$ Aet 2006 the financial statements do not accord with those accounting words the financial statements have not been prepared in a¢coriYance wth the accounting requirements of section 396 of the Companies Act 2006 and wth the methods and principle5 of the Statement of Recommended Practice applicable to chariti85 preparing their accounts in accordance with the Finan¢ial ReFX)rtirKJ Standard applicable in the UK and Republic of Ireland IFRS1021 th8re is furth8r information needed for a proper understanding of Ihe aceounts to bè rèached. Independent examiner's 5tat8rnent I have no Conceins and have Come across no other tnatters in conneclion with the examination lo which attention should be ¢Jrawn in this report in order to enable a proper uThJerstanding ol the flnanclal slat6m&nt5 to be reached. -fJM John M¢Cloary FCA MCCLEARY & COMPANY LTD Chartered Accounlanls and Re9isl8red Auditors Garvey Studios 14 Longstone Street Lisburn Co. Antrim BT28 1TP Date.. 18 February 2026 10
Youth For Christ Northern Ireland Limited (A cotnpany litnited by guarantee, not having 3 shar• caplt311 STATEMENT OF FINANCIAL ACTIVITIES Incorporating an Ineorne and Expendlture Accounti for the financSal year ended 31 August 2025 Unrestricted Restricted Funds Fund$ 2025 2025 Total Unrestricted Reslricled Funds Funds Funds 2025 2024 2024 Total Funds 2024 Not85 Income Donations and legac$ Other incorne 160.135 3.930 175.718 5,072 335,853 9,002 167.379 1.870 175,754 2,240 343.133 4,110 Total In¢ome 164,065 180.790 344,855 189,249 177,994 347.243 Expenditure Charitable activitles 246,668 175.348 422,016 126,208 203,601 329,809 Net Incomellexpenditure} 182,6031 5.442 177,1611 43,041 125.6071 17,434 Transfer8 beiween funds 1,046 11.0461 149.9271 49,927 Nel movom•nt in funds for the flnaneial year 181,5S71 4.396 177,1611 16.8861 24,320 17.434 Reconciliation of funds: Total funds beginning of the year 12 212.551 104,507 317,058 219,437 80,187 299,624 Total fund$ at the end of the year 130,994 108,903 239,897 212,551 104,507 317,058 The Statement ol Financial Aclivit18s includes all gans and losses racogni5ed in the financial year. AJI income and expenditure reL4t& lo contsnuing actiwlies. The noles on pa98s 13 to 19 form part cftr* finartl81 statements 11
Youth For Christ Northern Ireland Limited IA company litnited by guarant••. not havlng a shar8 capltall Company Number.. N1046276 BALANCE SHEET as at 31 August 2025 2025 2024 Notes Frxed Asset5 Tangib18 assets 76,113 80,063 Current Assets D8blors Cash at bank and In hand 1,329 166.050 19,921 225,813 167.379 245,734 Credltors: Amounts fallrng due withln one year 10 13,$951 18,7391 Net Currant Assets 163.784 236.995 Total Assets le$$ Curr•nt Liabilities 239,897 317.058 Funds Restricted trust funds GeneTal hjnd lunreslri¢tedl 108.903 130.994 104,9)7 212.551 Total funds 12 239,897 317,058 These financial 5t8lernents have been prepared in accordance wlth the spacial provisions relating to smau cornp8nies thin Part 15 of the CornpanSes Act 2006. For the financial year ended 31 August 2025 the charity was 8ntiUed to exernplion from audf( under sec'on 477 01 the Companies Act 2006., and no nOte has been deposited under sectk)n 47e. The trustees Confirm that the members have not r8qld the company lo oblain an audit of ils financial slatem8nts for the financial year in question in accordance with sectlon 476 of the Companies A¢1 2006. Ttte trostses acknowledge their responsibilities for ensuring that the charfty keèps 8ccounbng records whith comply with secbon 386 and for preparing financial statements which give a true and fair view of the state of affairs of the harity as al the end of the financial year and of its profil and 105s for the financial year In accoidance wi(h the reqU1MentS of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to finan¢ial statements, so far as applicable to the charity- Approved by the Board of Trustees and authorised for issue Februa 202 ands gn•d on its behalf by olin Jame Trustee Matthew Richardsorh Trustsè The notes p8g8s 13 to 19 form part L ihE finanrial Statements 12
Youth For Christ Northern Ireland Limited IA ¢ompany limited by guarantee, not having a share capitall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 August 2025 GENERAL INFORMATION Youth For Christ Northern Ireland Limited is a company limited by guarantee incorporated in Northem Iland. The r8gistered office of the charity is 147 Albertbridge Road,, Belfast, Co.Antrim, BT5 4PS, Northein Ireland which is also the principal place ol bu5ine5s of the charity. The financial statements have been presenied in Pound 1£) which is also the functional currency of the charity. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting policies have been apled con&stenY in dealing wilh Items whlch are considerad tn8t8rial in relabon to the charity's financial ststements. Basls of prepaiatlon The financial statements of the charity, which is a public benefit enlily under FRS 102, have been prepared on the going conc8rrL basis under the historical cost convention, modified to include certain il8m5 at tsir value. The financp81 statements have been prePad in accordance with the Stalernent of Recommended Practice ISORPI 'Accounbng and Reportlng by Chari11è5 preparing their accounts in 8ccordance with the Financ1 Reportlng Standard apical8 in the UK and Republic ol Ireland FRS 102.. A5 P8rmitt8d by the Companies Act 2006, the charity has varied the standard forrnals in that act for the statement of Financial Activities and the Balan Sheet. D6parture5 from the standard fomiats are lo comply with the qUIrements of the Chaiities SORP and are in compliance wth section 4.7. 10.e and 15.2 of that SORP. staternent of compliance The financial statemÈnts of the ¢harity for tho financial year ended 31 August 2025 have been prepared on th8 going concem basis and Sn accordarice with the Statement of Recomrnended Practice ISORPI "Accounting and Reporting by Charities preparing their accounts in accordan with the Finala1 Reporting Standard applicable In the UK and R8public of Ireland FRS 102" Cash flow 5tatem8nt The charity has availed of the exemption in FRS 102 from the requirernent to produce a cash flow ststement becau58 it is classified as a small charity. Fund a¢¢ounting The folk)wing are the eatègories of funds rnaintained.. Restricted funds Restricted funds represent Income received which can only be used for particular purpose5, a5 specified by the donors. Such purposes are within the overall objectives ol the charlty. Unrestiicted funds UnTe5tricted funds consist ol General and Designated funds. General funds represent amounts which are 8XP8ndable at the discrets.on of the lard. ill furthera of the objectives of the charity. Income Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally enliled to the Income, performallce (x)ndilions attached lo the itemlsl of income have been met, the arnount5 involved can be rneasured with sufficient reliability and it is probable that the in¢orne will be re1ved by the charity. Income from charltable activit185 Income from charitable acliviti8s illdude cOMe earned frotn thg SUPPty ol services under contractual arrangements and from perforrnan¢e related grants which have conditions that sp8cify the provision of particular services lo be provided by the charity. Income fr(m govemment and other co-funders is recogni5ed when the charity is legally entitlèd lo the income because il is fulfilling the conditions contained in the related funding agreements. Where a grant 15 received in advance, ils recognition is deferred and in¢ludod in creditors. Where entiuement occurs before incom8 is received, it is accrue(l in debtor5. 13
continued Youth For Christ Northern Ireland Limited IA cornpany limited by 9arantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial y8ar ended 31 August 2025 Grants from governments and other co-funders typically irKlude one ol lh8 following types of condltions= Perf0rrnan bAsed conditions.. whereby the tharity is contrtUallY entit18d to funding only to tha èxtent that the core objectives of the grant agre8m8nt are achieved. Where th8 charty is meeting the core objectives of a grant agreement. It CognISeS the related expenditure, to the exlenl that il 15 reitnbursable by the donor. a5 Incorne. Time based ¢onditv)n5'. whereby the charity is conlraclually ents.tled to funding on the cond1tic that it is utilised in a particul8r period. In these cases the tharity recognises Ihe income to the extent it is utilised within the period 5pecrfied in the ageMent. In the absence of such conditk)ns, assurning that receipt Ss probab18 and the amount can be reliably rneasured, grant ineotn8 is recognised On the charity is notffied of entiuemenl. Grants received towards capitsl axpenditure are credited ¢0 the Statement of Fin8ncial Activih"es when re¢eiv8d or receivable, whiehever is earlier. Expenditu Expenditure is analysed beN¥een costs of charitsble activitie5 and raising funcls. The costs of each a¢tiwty are separately accumulated and disd05ed, and analysetl according to their major components. Expenditure is reCLnIsed when a legal or constructive obligation exisls as a result of a past event. a transfer of economi¢ benefits is required in settlement and the amount of the obligation can be reliably rne3suTed. Support costs are those funtlion5 that a5SlSt the work ol the charity but cannot be attributed to one activity. Sueh costs are allocated to acliviti&s in proportson to staff tirne spent or o¥)er 5Uitable measure for each acb'vity- Tangible fixed assets and depreci8tlon Tangible fixed assets ar8 slated al cost or at V8luatk)n. less accurnulated depreciati. Th8 charge to depr8ciation is calculated to write off the original cost or valuation of tangible frAed assets,185s their estimated residu81 value, over their expected useful lives as follows.. Land an¢J buildings fhold Compu18r equipment Office fixtures and fitting5 Motor vehides not depreciated 33Vo Reducing balance 33¥. Redu¢lng balanc 25Y. Reclucing balance Cash at bank and In hand Cash al bank and in hand comprises cash on deposit at banks quIrIng 18S5 tran the months noti¢e of withdrawal. Taxation and d¢ferred taxation No current or defeffed taxation arises as the charity has beèn granted tharftablè Èx8rnplion. Irrecoverable valu8d added tax is expensed as incurr8d. INCOME DONATIONS AND LEGACIES Unrestricted Restrlcted Fund$ Funds 2025 2024 Donations and legaaes Gift aid Grants 47,840 14,590 97.70S 152,487 4,731 18.500 200.327 19.321 116,205 205.787 19,094 118,252 160,135 175.718 335,853 343,133 14
(x)ntinued Youth For Christ Northern Ireland Limited IA company Ilmlted by guarantee, not having a share ¢apitall NOTES TO THE FINANCIAL STATEMENTS for the finanaal year ended 31 August 2025 OTHER INCOME Unrestrlcted Restrlcted Funds Funds 2025 2024 Fundraising activities Staff retreat 704 3,228 5,072 5,776 3.226 2,270 1.840 3,930 5,072 9,002 4,110 EXPENDITURE CHARITABLE ACTIVITIES Dlrect Costs Othèr Costs Support Costs 2023 2024 Expenditure on charitable actsvities 305,512 116,504 422,016 329,809 SUPPORT COSTS Charltabl• Activities 2025 2024 Repairs and maintenan Accountancy Promotion and Tnedia Postage and stationery Sundrie5 Adrninistration and resovrces Computer equipment OepreclaOn Bank charges Telephone Off5¢e fixture5 and fitttngs depre¢iation Managernent and administration wages Light and heat VolLJnteer development Legal and professical Insurance Indeper)denl examination Management and adminislratv)n pension costs Mallagem&nt and adrninlstratk)n social s8eufity Nomad van depreaation 237 2,640 5,999 357 4.926 2,556 1.658 1,592 1,542 280 68.961 1.960 3,498 2,711 4,236 3.060 3,448 4,832 2,011 237 2,640 5,999 357 4.926 2,556 1,658 1.592 1.542 280 68,961 1,960 3,498 2.711 4,236 3,060 610 6,329 322 2,348 3,067 2,475 1,771 1.372 896 66.721 2,544 2.868 2,627 6.273 3.060 3.336 4.882 2,681 4,832 2,011 116,504 116,504 114.182 ANALYSIS OF SUPPORT COSTS Basls of Apportionrnent 2025 2024 Repairs and maintenance 100% Accountan¢y 100% Promotk)n and rnedia 100% Postage and stationery 100% Sundrie5 100% Administration and resour5 100% Computer eguipmenl d8preciation 100% Bank charges 100% Telephone 100% Office fixtures and f1ttings (lepreciation 100% Managernent and administration 100% wage5 Light and heal Volunteer d8velopmenl 237 2.640 5,999 357 4,926 2.556 1,658 1,592 1,542 280 68.961 610 6,329 322 2,348 3,067 2,475 1,T11 1,372 896 66,721 100% 100DA 1.960 3A98 2,544 2.868 15
continu Youth For Christ Northern Ireland Limited IA Company limlted by guarantee. not having a share capltall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 August 2025 Legal an¢Y prolessional Insurdnce Independent examinati Managernent and adrThnislration Pension costs Management and adrrinislration 50cia11000 security Nomad van deprecialiorl 100% 100°A 2,711 4,236 3.060 3,448 2,627 6,273 3.060 3,336 100% 4,832 4.882 100% 2,011 2.681 116.504 114,182 NET INCOME 2025 2024 Net Income 15 Stated after ¢hargingllcreditingl- Depr8ciation of t8ngible assets Independent Examinerfs remuneratK)n'. independent examination sètViC8S 3.949 6,052 3,060 3,(0 EMPLOYEES AND REMUNERATION Number of employ88S The average nurnber of persons employed linduding executive trustee$l during the financial y8ar was as follows: 2025 Number 2024 Nurnber Charity and Cent staff Management and administrath)n 10 The staff costs cornprise.. 2025 2024 Wages and salaries Soual se¢urity Costs Penston ¢osts 258.399 17,274 11.383 205,469 13,452 10.107 287,056 229.028 No employees received emolurn8nts in excess of £60,000. 16
continu Youth For Christ Northern Ireland Limited IA cornpany limited by guarantee, not having a share capitall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 August 2025 TANGIBLE FIXED ASSETS Land and bulldings freehold Computer Office equlpment flxturès and fittings Motor vehicle$ Total Cost At 31 August 2025 66,146 51.998 10.695 15,600 144.439 Deprgclatlon At 1 September 2024 Charge for the finanLyal year 46,975 1,658 9,845 281 7,556 2,011 64.376 3.950 At 31 Augvst 2025 48.633 10,126 9.567 68,326 Net book value At 31 August 2025 66,146 3.365 569 6,033 76.113 At 31 August 2024 66,146 5,023 850 8,044 80,063 DEBTORS 202S 2024 Trade debtors Other debtors Prepayments &nd accrued income 341 33 19,888 988 1,329 19,921 10. CREDITORS Amounts falllng due withln one year 2025 2024 Bank overdrafts other creditors Accruals and deferred income 15 520 3,060 5,799 2.940 3.595 8.739 11. RESERVES 2025 2024 At th8 bgginning of the yéar (Defi'citysurplus for the financial year 317,058 177,1611 299,624 17,434 At the end of the ye8r 239,897 317.058 17
continued Youth For Christ Northern Ireland Limited IA company limited by guarantee, not havlng a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 August 2025 12. FUNDS 12.1 RECONCILIATION OF MOVEMENT IN FUNDS Unre$tri¢ted Restricted Funds Funds Total Funds At 1 September 2023 Movement the financial year 219.437 16.8861 80,187 24,320 299.624 17,434 At 31 Augusl 2024 Movement during the finanthal year 212,551 181.5571 104,507 4,396 317,058 177.1611 At 31 August 2025 130.994 108.903 239,897 12.2 ANALYSIS OF MOVEMENTS ON FUNDS Balance 1 September 2024 In¢omo Expenditure Transfers beeen funds B21an¢e 31 August 2025 Restrlcted funds Summer Madn8s5 Crumlin YFC Craigavon YFC Ard$ Peninsu Media Programme Website Fund Banbridge YFC Contain8r Proj8cI Safeguarding project Big Camp Big Night In 6.446 71,225 69.559 17.498 7,406 45.819 74.396 36.497 734 750 1.439 960 19,458 44,864 4,837 40,631 8,786 999 8.282 21,851 4.500 21.632 8.052 249 16.8431 21,851 4,500 6,553 1,202 12.441 3,621 5.888 2.419 104.507 180,790 175.348 11.0461 108,903 Unrestrlcted funds Unrestricted General Legacy Fund 186.560 25.991 164,065 246,668 19,202 118,1561 123.159 7.835 212,551 164.065 1246,6681 7,046 130,994 Total funds 317,058 344,B55 422,016 239.897 12.3 ANALY51S OF NET ASSETS BY FUND Fixed assets - Charity use Current a5set5 Current Total Restricted tNst fund5 108.903 108.903 Unrestricted general funds 76.113 58,461 13.5801 130.994 76,113 167.364 13,$801 239,897 18
continued Youth For Christ Northern Ireland Limited IA company Iltnited by guarantee, not having a share capit311 NOTES TO THE FINANCIAL STATEMENTS for th8 financial year ended 31 August 2025 13. STATUS The charity is a cofflpany lirnited by guarantee not having a share capital. The liability ol the members is limited. Every member ol the company undertakes lo contribute to the as5et5 01 the company in the event of ils being wound up while they are members, or wlhin on8 financial y83r Ihereaft8r. for th8 paym8nl of the debts and liabilities of the cotnpany contracted before they ceased to be members, and the ¢osts. Charges and expenses of winding up, and for the adjustment ol the rights ol the conlribulors among thamsdvès, such atrK)unl as rnay be required, not exceeding £ 1. 14. POST-BALANCE SHEET EVENTS There have been no slgnificant events affectiThJ Ihe Ch8rity since the finarcial year-end. 19
YOUTH FOR CHRIST NORTHERN IRELAND LIMITED IA company Ilmitad by guarante6, not having a share Gapitall SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 AUGUST2025 20
Youth For Christ Northern Ireland Limited IA company limited by guarantee, not having a share ¢apltall SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS Operallng Stslefflent for the financial year ended 31 August 2025 2025 2024 Incomg 344.855 347,243 Expenses Wages and 5alarie5 Social security costs Stsff defined contribution pension cosis Stsff & volunteef Costs Insurance Lighl and heal R8pairs and maintenance Postage and Stafy"onery Promotion & rnedia Tèlephone Adminislration and resources External relatKTrns Sumrner madness Nomad Craigavon project Crurnlin project Volunteer development YFC Inlemalional Local centres Centre supwrt Carnp expenditure Fund raising Ards expenditure Banbridge expenditur& Project development Innovation & pioneering Prayer event 258.399 17.274 11,383 5.822 4,236 1.960 237 357 7,4B3 1,542 2,556 400 7,406 2,087 20.391 14,624 3.498 1,769 8,691 1,694 205,469 13,452 10,107 5,407 6,273 610 322 8.329 1.372 3.067 258 7.205 1.817 21.842 5.253 2.868 2,334 658 3,537 32 351 7,650 s,6 2S4 9,945 1.439 1.991 1,078 117 2,419 5,888 8,198 2.711 2,640 3,060 1,592 4,926 3,949 Big carnp International team expenses Legal & profe55ional feas Accountancy Independent Examinerfs remunoratitsn Bank charges Sundries Depre¢tIOn 2,627 3.060 1.771 2.536 6.052 422,016 329,809 Net Ideficltll$uiplu5 177,1611 17,434 Thè suprAernentary information does not form part of the financial $latement5 21