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
Anrt￿a 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
N￿46276
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 st￿et
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 p￿sent 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 I￿land 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 ap￿1¢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 Art￿e$.
1. The fo￿ation of local groups, rallies or dubs. the direction ol evangelislic campaigns and en¢ouragernent of such
actwilies as are deetned necessary or desirab18 for the pr￿notiOn ol these obj8CtiV85.
2. The organisatk?n of conferences, clas58s. or meeliws of any kind (y)nsistent wilh these objectivas.
3. The showing and use of filmsl videos and the provision of rnugcal talent and facilities designed to furth8f th8
objectives.
4. The cooperation ￿th chur¢hes aThJ organisations. the alms of which are similar In diaract8r in promoting
evang•li5rn particulady among youth.
Objectlves and Alms
Our ourrent 5trat8gy, concluding next year. focuses on=
1. Supportlng tho continued development of growing, vibrant and flourishing YFC contres across North•m
Ireland.
2. Pioneering new centros, opportunllies, and approache$. •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 appointm￿1 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 Init￿atIVeS dI￿lly,
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 yo￿ng 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 aWa￿ne$S, and governance training for local boards.
Improved Communicatlons- We expanded our Social media preseTr￿ and email comrnunication$,
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 I￿land.
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 [[nan￿81 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 Ins￿atIVes.
Further developrnent of internal structures.
Developing a strategy for supporting church85 in eng￿Jirvj 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 p￿r9￿MeS 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 drO￿n 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 peO￿e 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 I￿sInesS 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 ch￿St North8m Ireland Limited is a reg￿tered 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 d0￿Ment, 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 m￿ltOred regularly. and providè vision for th8 future.
The main task of the board 15 to prowde direction and support for the National D1￿clOr. 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 I￿land 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 p￿ParIng 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 satiSf￿d 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 prePa￿d 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 p￿Paring 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 prepa￿d 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 kno￿edge and belief, the accounting r8cord$ ￿flect all the transactions
of the charity for Ihe finan￿al 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 ￿quIre￿nentS 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 nOt￿e has been deposited under sectk)n 47e.
The trustees Confirm that the members have not r8q￿l￿d 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
reqU1￿MentS 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 I￿land.
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 ap￿led con&sten￿Y 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 prePa￿d in accordance with the Stalernent of Recommended Practice
ISORPI 'Accounbng and Reportlng by Chari11è5 preparing their accounts in 8ccordance with the Financ￿1
Reportlng Standard ap￿ical￿8 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 Fina￿la1 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 l￿ard. 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 r￿e1ved 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 9￿arantee, 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 contr￿tUallY 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 ag￿eMent.
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
reCL￿nIsed 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 f￿hold
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 th￿e 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 Oeprecla￿On
Bank charges
Telephone
Off5¢e fixture5 and fitttngs depre¢iation
Managernent and administration wages
Light and heat
VolLJnteer development
Legal and professic￿al
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 resour￿5
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$tri¢ted Restricted
Funds
Funds
Total
Funds
At 1 September 2023
Movement the financial year
219.437
16.8861
80,187
24,320
299.624
17,434
At 31 Augusl 2024
Movement during the finanthal year
212,551
181.5571
104,507
4,396
317,058
177.1611
At 31 August 2025
130.994
108.903
239,897
12.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 September
2024
In¢omo Expenditure
Transfers
be￿een
funds
B21an¢e
31 August
2025
Restrlcted funds
Summer Madn8s5
Crumlin YFC
Craigavon YFC
Ard$ 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