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2025-03-31-accounts

COMPANY NUMBER: NI646578 REGISTERED CHARITY NUMBER: 107256

BALLYSILLAN YOUTH FOR CHRIST

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE FOR THE YEAR ENDED 31ST MARCH 2025

FALCONER STEWART CHARTERED ACCOUNTANTS 248 UPPER NEWTOWNARDS ROAD BELFAST BT4 3EU

BALLYSILLAN YOUTH FOR CHRIST YEAR ENDED 31 MARCH 2025 REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity name Ballysillan Youth for Christ
Charity registration number NIC 107256
Principal office 50-56 Benview Park
Belfast
BT14 8HU
Board of Directors and Trustees
Doris Dickison (Secretary)
Simon Heatherington (Chairperson)
Chris Kinghan (Treasurer)
Heather Dickey
John Rodgers
Jamie Macdonald
Independent Examiners Falconer Stewart Chartered Accountants
248 Upper Newtownards Road
Belfast
County Antrim
BT4 3EU
Bankers Ulster Bank
202/206 York Street
Belfast
County Antrim
BT15 1HY

BALLYSILLAN YOUTH FOR CHRIST YEAR ENDED 31 MARCH 2025 CONTENTS

PAGE
Report of the Trustees 1 - 2
Report of the Independent Examiners 3
Statement of Financial Activities 4
Balance Sheet 5
Cash Flow Statement 6
Notes to the Cash Flow Statement 7
Notes to the Financial Statements 8 - 14
Detailed Statement of Financial Activities 15

TRUSTEE'S REPORT FOR BLLYSILLAN YOUTH FOR CHRIST FOR THE YEAR ENDED 31 MARCH 2025

PAGE 1

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025.

The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)”

Overall Figures

Programmes

Our programmes now have 3 delivery streams:

“BlueHouses Youth Development”

Relational youth work to enable people to journey with young people and enable them to reach their full potential 2024-25 (21): Football coaching, RE, 3 x drop in, P7 lads, Year 8 lads, Year 12 lads, Year 9 girls, Year 10 girls, Young leaders, mentoring, faith group/discipleship, Youth Committee, Champs Cross Community, Homeless awareness group, South Africa, E2T, Boys Model lunchtimes, Boys Model SU/Alpha, Summer scheme

“Bluehouses Academy”

Skill based programmes // Term time 8-10 week courses Work with small group of young people or 1-2-1 // Relational and practical 2024-25 (3): Music academy, Educational support, Joinery academy

“BlueHouses Community Development”

Relational work with the whole community, women, men, parents, families, journeying with them to enable each one of them to reach their full potential 2024-25 (10): Counselling, mums and tots, womens fitness, women's drop in, womens bible study, community liaison, friendship group, detached, one off community events (Fun Day, Carol Service), volunteer development

TRUSTEE'S REPORT FOR BALLYSILLAN YOUTH FOR CHRIST FOR THE YEAR ENDED 31 MARCH 2025

PAGE 2

Differences and Outcomes

Through all our programmes we have 6 key differences that we are trying to achieve for young people:

Equally, we recognise that these are not the only differences made in the lives of young people, their families and the local community, and we continue to be open to all aspects of how our work can help young people reach their potential through faith, hope and love.

……………………………… Mr C Kinghan Director/Trustee Dated: 02/10/2025

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS OF BALLYSILLAN YOUTH FOR CHRIST FOR THE YEAR ENDED 31 MARCH 2025

PAGE 3

We report on the accounts of the company for the year ended 31 March 2025 which are set out on pages 4 to 15.

Respective Responsibilities of Trustees and Examiner

The trustees (who are also the directors of Ballysillan Youth For Christ for the purpose of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied ourselves that the company is not subject to audit under company law and is eligible for independent examination, it is our responsibility to:

Basis of Independent Examiner's Report

Our examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the company and a comparison of the accounts presented with those records. It also includes consideration of any unusual items of disclosures in the accounts, and seeking explanations from you as 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.

Independent Examiner's Statement

In connection with our examination, no matter has come to our attention:

(1) which gives us unreasonable cause to believe that in any material respect the requirements:

• to keep accounting records in accordance with section 386 of the Companies Act 2006; and

• to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities.

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

…………………………………............

Falconer Stewart Chartered Accountants Independent Examiner

248 Upper Newtownards Road Belfast BT4 3EU

Dated: 01/10/2025

PAGE 4

STATEMENT OF FINANCIAL ACTIVITIES FOR BALLYSILLAN YOUTH FOR CHRIST FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2025 2024
Note £ £ £ £
Income and Endowments from
Charitable Activities 3 132,321 132,565 264,886 298,414
Other Trading Activities 2 4,884 0 4,884 3,795
Other Grant Income 0 0 0 0
Total Income 137,205 132,565 269,770 302,209
Expenditure on
Raising funds 4 5,279 0 5,279 3,309
Charitable activities 5 119,551 134,362 253,913 279,988
Total resources expended 124,830 134,362 259,192 283,297
Net Income for the Year 12,375 -1,798 10,578 18,912
Transfer between funds -270 270 0 0
Net Movement in Funds 12,105 -1,528 10,578 18,912
Reconciliation of Funds
Total funds brought forward 81,077 952,918 1,033,994 1,015,082
Total Funds Carried Forward 93,182 951,390 1,044,572 1,033,994

Continuing Operations

All income and expenditure has arisen from continuing activities.

The notes on pages 7 to 15 form an integral part of these financial statements.

PAGE 5

BALANCE SHEET FOR BALLYSILLAN YOUTH FOR CHRIST AS AT 31 MARCH 2025

Unrestricted Restricted Unrestricted Restricted 2025 2024
Notes Funds Funds £ £
Fixed Assets
Tangible assets 10 2 857,033 857,035 865,693
Current Assets
Stocks 11 400 0 400 400
Debtors 12 0 0 0 8,100
Cash at bank and in hand 122,153 70,147 192,300 165,557
122,530 70,147 192,700 174,057
Creditors:
Amounts Falling Due Within One Year 13 -5,163 0 -5,163 -5,756
Net Current Assets 117,367 70,147 187,537 168,301
Creditors:
Amounts Falling Due Within One Year 14 0 0 0 0
0 0 0 0
Total Assets Less Current Liabilities 117,367 70,147 187,537 168,301
Net Assets 117,369 927,180 1,044,572 1,033,994
Funds 15
Unrestricted income funds 93,182 69,436
Restricted income funds 951,390 964,558
Total charity funds 1,044,572 1,033,994

For the financial year ended 31 March 2025, the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 Relating to small companies.

These financial statements were approved and authorised for issue by the Board of Trustees on 02/10/2025 and signed on its behalf by:

…………………………….

Mr C Kinghan Director/Trustee

The notes on pages 7 to 15 form an integral part of these financial statements.

CASH FLOW STATEMENT BALLYSILLAN YOUTH FOR CHRIST FOR THE YEAR ENDED 31 MARCH 2025

PAGE 6
2025 2024
Notes £ £
Cash flows from operating activities
Cash generated from operations 1 26,743 21,285
Interest paid 0 0
Net cash provided by (used in) operating activities 26,743 21,285
Cash flows from investing activities
Purchase of tangible fixed assets 0 0
Net cash provided by (used in) investing activities 0 0
Change in cash and cash equivalents in the reporting period 26,743 21,285
Cash and cash equivalents at the beginning of the reporting period 165,557 144,272
Cash and cash equivalents at the end of the reporting period 192,300 165,557

The notes on pages 7 to 15 form an integral part of these financial statements.

NOTES TO THE CASH FLOW STATEMENT FOR BALLYSILLAN YOUTH FOR CHRIST FOR THE YEAR ENDED 31 MARCH 2025

PAGE 7
1 Reconciliation of Net Income to Net Cash Flow From Operating Activities
2025 2024
Net income for the reporting period (as per the statement of financial activities) 10,578 18,912
Adjustments for:
Depreciation charges 8,658 8,745
Interest paid 0 0
Increase in stocks 0 0
Decrease in debtors 8,100 -6,904
Decrease in creditors -593 532
Net cash provided by (used in) operating activities 26,743 21,285

NOTES TO THE FINANCIAL STATEMENTS FOR BALLYSILLAN YOUTH FOR CHRIST FOR THE YEAR ENDED 31 MARCH 2025

PAGE 8

1 ACCOUNTING POLICIES

Basis of preparation of the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement if Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective 1 January 2015)', Financial Reporting Stand 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost to the category. Where costs cannot directly be attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows: Freehold Property - 1% Reducing Balance Fixtures & Fittings - 25% Straight Line Computer Equipment - 25% Reducing Balance

Stocks

Stocks are valued at the lower of cost or net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The company is a registered charity and the charitable tax exemptions are therefore being claimed to the extent that income and/ or gains are applicable and applied to charitable purposes only. There exemptions will remain in place as long as income and expenditure is applied to charitable purposes only.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administrating such funds are charged against the specific fund. The aim and use of restricted funds is set out in the notes to the financial statements. Restricted funds may only be transferred to general or designated funds once the criteria for restriction have been discharged or no longer apply.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

NOTES TO THE FINANCIAL STATEMENTS FOR BALLYSILLAN YOUTH FOR CHRIST FOR THE YEAR ENDED 31 MARCH 2025

PAGE 9

2 Other Trading Activities
2025 2024
£ £
Shop Income 4,884 3,795
3 Income from Charitable Activities
2025 2024
£ £
Grants 264,886 298,414
Grants Received, included in the above, are as follows: 2025 2024
£ £
Ardbarron Trust 25,000 20,000
BOSU 219 353
Donations 77,359 87,158
Education Authority 52,176 68,384
Belfast City Council Good Relations Fund 1,000 0
Fundraising 16,810 28,273
Garfield Weston Foundation 0 20,000
Glendalough Trust 500 500
Gift Aid 12,652 9,887
PCI Urban Mission Trust 30,000 17,000
Housing Excutive 3,045 3,377
Benefact Trust 7,000 0
TBF Thompson 10,000 10,000
Beth F Johnston 125 0
Belfast City Council Summer Play Scheme 2,500 0
Belfast City Council 1,000 10,499
W & M Trust 14,400 14,400
CO-OP 0 150
Youth Justice 0 4,993
Urban Villages (NI Executive) 0 3,000
Kit Aid 2,600 200
Human Kind Foundation 0 240
Groundwork UK 1,000 0
Hedley Foundation 500 0
Irish Youth Foundation 4,000 0
King George Foundation 500 0
Victora Homes Trust 2,500 0
4
264,886 298,414
Raising Funds
2025 2024
£ £
Other trading activities 5,279 3,309

Other trading activities relates to the tuck shop available within the charity.

Charitable Activities Costs

Direct Costs Support Costs Totals
(see note 6)
£ £ £
Charitable activity 64,414 194,778 259,192

5

NOTES TO THE FINANCIAL STATEMENTS FOR BALLYSILLAN YOUTH FOR CHRIST FOR THE YEAR ENDED 31 MARCH 2025

PAGE 10

6 Support Costs

Charitable activity

Management Finance Governance Totals
Costs
£ £ £ £
57,514 646 194,778 252,938

7 Trustees' Remuneration and Benefits

There were no other trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

8

Staff Costs and Emoluments

Staff Costs and Emoluments
2025 2024
Total staff costs were as follows: £ £
Wages & salaries 194,778 195,487
Particulars of employees:
The average number of employees during the year, calculated on the basis of full-time equivalents, was
as follows:
2025 2024
No. No.
Number of staff 10 8

No employee received remuneration of more than £60,000 during the year.

PAGE 11

NOTES TO THE FINANCIAL STATEMENTS FOR BALLYSILLAN YOUTH FOR CHRIST FOR THE YEAR ENDED 31 MARCH 2025

9 Comparitives For The Statement of Financial Activities
Unrestricted Restricted Totals
Funds Funds
£ £ £
Income and Endowments From:
Charitable activities
Charitable activity 134,176 164,238 298,414
Other trading activities 3,795 0 3,795
Other Grant Income 0 0 0
Total 137,971 164,238 302,209
Expenditure on:
Charitable activities
Raising funds 3,309 0 3,309
Charitable activities 106,519 173,469 279,988
Total 109,828 173,469 283,297
Net Income 28,143 -9,231 18,912
Transfers between funds 0 0 0
Net movement in funds 28,143 -9,231 18,912
Reconciliation of Funds
Total funds brought forward 41,293 973,789 1,015,082
Total funds carried forward 69,436 964,558 1,033,994
10 Fixed Assets Freehold Fixtures & Computer
Property Fittings Equipment Total
£ £ £ £
COST:
At 1 April 2024 938,536 2,029 8,544 949,109
Additions 0 0 0 0
at 31 March 2025 938,536 2,029 8,544 949,109
DEPRECIATION:
At 1 April 2024 72,846 2,029 8,541 83,416
Charge for the year 8,657 0 1 8,658
At 31 March 2025 81,503 2,029 8,542 92,074
NET BOOK VALUE:
At 31 March 2025 857,033 0 2 857,035
At 31 March 2024 865,690 0 3 865,693

NOTES TO THE FINANCIAL STATEMENTS FOR BALLYSILLAN YOUTH FOR CHRIST FOR THE YEAR ENDED 31 MARCH 2025

PAGE 12
11 Stocks
2025 2024
£ £
Stocks 400 400
12 Debtors: Amounts Falling Due Within One Year 2025 2024
£ £
Other Debtors 0 8,100
13 Creditors: Amounts Falling Due Within One Year 2025 2024
£ £
Taxation and social security 3,771 4,758
Other creditors 1,392 998
5,163 5,756
14 Creditors: Amounts Falling Due After One Year 2025 2024
£ £
0 0
15 Movement in Funds
At Net Movement Transfer between At
01/04/2024 in Funds Funds 31/03/2025
Unrestricted funds £ £ £ £
General fund 81,077 12,375 -270 93,182
Restricted funds
Benefact Trust 0 1,167 0 1,166
Belfast City Council -2,270 2,000 270 0
BOSU 113 -41 0 72
Building Account 4,174 0 0 4,174
Capital Grant 920,893 0 0 920,893
Garfield Weston Foundation 16,667 -16,667 0 0
Kit Aid 200 1,000 0 1,200
King George Trust 100 185 0 284
PCI Urban Mission Trust 10,536 6,959 0 17,495
TBF Thompson Trust 2,505 1 0 2,506
Urban Villages (NI Executive) 0 -99 0 -99
Victora Homes Trust 0 1,744 0 1,744
CO-OP 0 -164 0 -164
Groundwork UK 0 1,000 0 1,000
Hedley Foundation 0 242 0 242
Irish Youth Foundation 0 875 0 875
952,918 -1,798 270 951,390
Total Funds 1,033,995 10,578 0 1,044,572

Net Movement in funds, included in the above are as follows

Incoming Resources Movement
Resources Expended in Funds
£ £ £
Unrestricted Funds
General Funds 137,205 -124,830 12,375
Restricted funds
Belfast City Council 4,500 -2,500 2,000
Benefact Trust 7,000 -5,833 1,167
BOSU 219 -260 -41
Beth F Johnston 125 -125 0
EA Support Funding 52,176 -52,176 0
Groundwork UK 1,000 0 1,000
Kit Aid 2,600 -1,600 1,000
King George Trust 500 -315 185
PCI Urban Mission Trust 30,000 -23,041 6,959
TBF Thompson Trust 10,000 -9,999 1
Hedley Foundation 500 -258 242
Housing Ex Cohesion Fund 3,045 -3,045 0
Victora Homes Trust 2,500 -756 1,744
W & M Trust 14,400 -14,400 0
Irish Youth Foundation 4,000 -3,125 875
CO-OP 0 -164 -164
Garfield Weston Foundation 0 -16,667 -16,667
Urban Villages (NI Executive) 0 -99 -99
132,565 -134,362 -1,798
Total Funds 269,770 -259,192 10,578

NOTES TO THE FINANCIAL STATEMENTS FOR BALLYSILLAN YOUTH FOR CHRIST FOR THE YEAR ENDED 31 MARCH 2025

PAGE 13

Prior Year Movement in Funds
At Net Movement Transfer between At
01/04/2023 in Funds Funds 31/03/2024
£ £ £ £
Unrestricted funds
General fund 41,292 39,785 0 81,077
Restricted funds
Benefact Trust 7,821 -7,821 0 0
Belfast City Council 0 -2,270 0 -2,270
BOSU 0 113 0 113
Building Account 4,174 0 0 4,174
Capital Grant 920,893 0 0 920,893
Garfield Weston Foundation 15,000 1,667 0 16,667
Kit Aid 0 200 0 200
King George Trust 500 -400 0 100
PCI Urban Mission Trust 15,667 -5,131 0 10,536
TBF Thompson Trust 12,500 -9,995 0 2,505
Urban Villages (NI Executive) -3,000 3,000 0 0
TEO Good Relations 236 -236 0 0
973,791 -20,873 0 952,918
Total Funds 1,015,083 18,912 0 1,033,994

Net Movement in funds, included in the above are as follows

Incoming Resources Movement
Resources Expended in Funds
£ £ £
Unrestricted Funds
General Funds 149,613 -109,828 39,785
Restricted funds
Belfast City Council 10,499 -12,769 -2,270
Benefact Trust 0 -7,821 -7,821
BOSU 353 -240 113
CO-OP 150 -150 0
EA Youth Culture Expression Funding 17,500 -17,500 0
EA Support Funding 50,884 -50,884 0
Garfield Weston Foundation 20,000 -18,333 1,667
Kit Aid 200 0 200
King George Trust 0 -400 -400
PCI Urban Mission Trust 17,000 -22,131 -5,131
TBF Thompson Trust 10,000 -19,995 -9,995
Urban Villages (NI Executive) 3,000 0 3,000
TEO Good Relations 0 -236 -236
Housing Ex Cohesion Fund 3,377 -3,377 0
Human Kind Foundation 240 -240 0
W & M Trust 14,400 -14,400 0
Youth Justice 4,993 -4,993 0
152,596 -173,469 -20,873
Total Funds 302,209 -283,297 18,912

NOTES TO THE FINANCIAL STATEMENTS FOR BALLYSILLAN YOUTH FOR CHRIST FOR THE YEAR ENDED 31 MARCH 2025

PAGE 14

16 Related Party Transactions

During the year one related party transaction occurred when we purchased printing services for £526.00 from TSFNI Ltd T/A Tricord where our Director John Rodgers is also a Director.

PAGE 15

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR BALLYSILLAN YOUTH FOR CHRIST FOR THE YEAR ENDED 31 MARCH 2025

2025 2024
£ £
Income and Endowments
Other trading activities
Shop income 4,884 3,795
Charitable activities
Grants 264,886 298,414
Total incoming resources 269,770 302,209
Expenditure
Other trading activities
Purchases 5,279 3,309
Charitable activities
Wages 194,778 195,487
Support Costs
Management
Depreciation 8,658 8,745
Equipment 1,023 2,748
Gifts & donations 504 240
Insurance 3,870 3,559
Light and heat 7,926 10,711
Postage and stationery 1,269 1,954
Programme expenses 24,592 44,899
Rates and water 696 666
Repairs & Maintenance 1,431 1,086
Software expenses 221 216
Staff expenses 1,738 4,102
Staff training 2,636 744
Sundries 1,487 1,945
Telephone 1,462 1,212
57,514 82,826
Finance
Bank Charges 646 700
646 700
Governance costs
Accountancy 975 975
975 975
Total resources expended 259,192 283,297
Net Income 10,578 18,912