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← British Youth for Christ

2025-08-31-accounts

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Company registratlon number 00988200 (England and Wales) Charity registration number 263446 (England and Wales) Charity registration number SC039297 (Scotland)

BRITISH YOUTH FOR CHRIST ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

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BRITISH YOUTH FOR CHRIST

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees MrSW Blanchflower
MrM Bull
Ms J Garrett
Mrs $ J Godden
MrM J Gregory
Mr
JARVardy
MsAWheeldon-Clarke
MrCOguche (Appointed 11 February2026)
Mrs PTavengwa (Appointed 10 March 2026)
Secretary Mrs S JGodden
Charity number(England and Wales) 263446
Charity number(Scotland) $C039297
Company number 00988200
Registered office Albion StreetChurch
Albion Street
Brierley Hill
West Midlands
DY5 3EE
Auditor SumerAuditco Limited
West Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
B62 8DY
Bankers SantanderUKPLC
Bridle Road
Bootie
Merseyside
L304GB '
Sollcltors KeelysLLP
28 Dam St
Lichfield
WS136AA

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BRITISH YOUTH FOR CHRIST

CONTENTS

Trustees’ report Statement of trustees’ responsibilities Independent auditor's report Statement of financial activities Balance sheet Statement of cash flows Notes to the financial statements

Page 1-9 : 10 11-13 | 14-15 | 16 17 . : 18-35

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BRITISH YOUTH FOR CHRIST

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 AUGUST 2025

The trustees present their annua! report and financial statements for the year ended 31 August 2025.

The financial statements have been prepared In accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's memorandum and articles of association, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charitles: 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 2019).

Objectives and activities

The object of the charity is to promote the Christian faith and to proclaim the gospel of Jesus Christ throughout the world by:

The trustees have paid due regard to guidance issued by the Charity Commission In deciding what activities the charity should undertake.

We can report that Youth for Christ provides a public benefit to young people in Britain; the age range we work with is 7 - 25 years with the majority of the work taking place with 11 - 18 year olds.

The charity carries out Its objects by creating resources for youth work, writing accredited training programmes for young people in custody, those who are not in education, employment or training and those who have disengaged with society, attending and speaking at youth festivals, outdoor activity holidays and through supporting and equipping 58 chartered and affiliate local Centres (who are separate charities) and local projects. The work Is generally In schools, churches, youth prisons and youth clubs with some detached youth work with young people on the streets.

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BRITISH YOUTH FOR CHRIST

TRUSTEES' REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Achievements and performance

Significant activities and achievements against objectives British Youth for Christ (known as and referred fo in this report as simply 'Youth for Christ’) is an evangelistic movement that operates both locaily and nationally to share Jesus with young people through our national hub, local centres, and by resourcing local churches. We believe that whether you follow Jesus or choose not to, His teachings can transform lives and communities for the better. We share who Jesus is and His teachings In sensitive and appropriate ways through events, youth clubs, activities, music and media, researching into youth culture and young people's spirituality, gaming, sports activities and resources used by schools and churches, youth groups, youth workers and Individual young people themselves. Youth for Christ presents young people with the opportunity to become followers of Jesus. Those who respond are encouraged to grow In the life of faith and step into positive activities that develop character and life skills and positively impact the world around them. This leads to public benefit from our work. Our 58 Youth for Christ local centres and affiliate projects engage young peopie in their geographical areas, We also seek to place young adults in a number of these cenires fo increase thelr experience working with young people, often from challenging backgrounds. We are always looking for more centres and projects to be set up with local churches.

We seok to relieve physical, social and spiritual poverty through supporting a number of our Centres that engage In food bank projects and homelessness among young people, that provide safe spaces for young people to bulld relationships with both peers and role models and share our belief in, and teachings of Jesus, where it is appropriate. Many of our Centres also provide support In the area of mental health and genera! wellbeing to young people, and as national we seek to resource these centres to do that to the best of their ability. As the natlonat hub, we then fook to resource churches to provide similar, and impact in spheres such as gaming, where a local context may not be able to impact as effectively.

in the year 2024/25, Youth for Christ has reached 663,638 young people across Britain, had a meaningful impact on the work of 610 youth workers In churches, and at the core of our ministry, we have explained to 7,779 young people who Jesus is and what he teaches, and seen 1,256 young people decide to follow Jesus and His teachings.

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BRITISH YOUTH FOR CHRIST TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Missions and Evangelism

it has been a good year for evangelism and mission within British Youth for Christ. There has been a wide variety of opportunities to further our evangelistic alm of seeing young people’s lives transformed by Jesus, all of which have been faithfully delivered by our team.

Jon Jackal

This has been another significant year for Jon Jackal Minlstrias. Through sharing Jesus with thousands of young people In schools, youth events, youth festivals, and churches, Jon Jackal has seen a vast number of young people choose to follow Jesus throughout the year. Jon's partnerships with schools across the nation have also grown, as he has worked alongside local Youth for Christ centres to share messages of hope with young people.

Why Series

The Why You Matter video series was written and recorded in early 2025 and launched in August 2025, The series is a pre-Alpha-style resource for young people that Introduces the idea that we are here on purpose and for a purpose. Already, many youth leaders, churches, and British Youth for Christ centres have used the series In schools, youth clubs, and churches, with positive feedback. We are aware of young people who have dacided to fotlow Jesus and/or explore falth further because of the Why Series.

Speaking Engagements

Many members of our team have been speaking in a wide variety of contexts across the UK. We have spoken in at least one Sunday service every week, alongside involvement in multiple youth conferences, festivals, and gatherings. In these spaces, we have seen unchurched young psople fo respond to the message of Jesus and choose to follow Him. We have been greatly encouraged by the ground we have regained in this area after COVID caused us to take a stap back. We are deeply thankful for the many spaces that have given us the opportunity to do what we do best: evangelism.

Local Ministries

Local ministry remains at the heart of what it means to be part of Youth for Christ. We are incredibly proud of our 58 locally chartered and affiliated centras and the diverse range of youth work they provide. From school mentoring and chaplaincy projects to detached outreach or online gaming, their frontline delivery means young people get access to the gospel.

This year, our local centres had a combined total of 329,209 contact points with young people aged 14-25! They had a further online reach of 92,925 through digital platforms such as YouTube and TikTok. They offered 17,561 young people the opportunity to become Christians, and 702 young people made decisions to follow Jesus as a direct result!

We are so confident that our local centres make a difference that we are actively pursuing local growth, and this year we planted a centre In Glasgow. Glasgow Youth for Christ is the result of our pioneer work in the araa over the last 3 years of building relationships and delivering youth work. We are hopeful that this will be the first of many new Youth for Christ centres across the UK.

Ultimately, our heart is to see evangelism to young people flourish, and engaging the local church is key to this being successful. To promote and support evangelistic engagement with young people, we have sent over 1500 resource packs to local churches this year and provided 92 consultations to church leaders. These 30-60 minute consultation sessions were designed to understand each church’s current engagement with young people, identify both opportunities and challenges in youth outreach, offer tailored advice, practical resources, ard clear next steps.

These consultations have already begun to bear fruit in diverse contexts:

in many of these cases, we also facilitated connections between churches and their focal Youth for Christ centres to ensure ongolng support and collaboration.

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BRITISH YOUTH FOR CHRIST

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Scotland

Our biggest win in Scotland has been in Glasgow. Steadily over the past 3 years, we have been building a bank of youth work alongside local churches In school and community settings, funded by our Urban strategy. We regularly engage with 100 young people through schoo! visits and youth clubs. To enable a long-term sustainable presence, we have been working to establish a local centre, and this year we saw Glasgow Youth for Christ officially launched. With greater local support, we are confident we can see this centre and its work with young people continue to grow in the coming years.

Across Scotland, our four Youth for Christ chartered local centres have continued to serve with energy and purpose. Over the past year, they have offered School Chaplaincy support, Invested In young leaders through development programmes, hosted wellbeing cafés, ploneered detached youth work, and helped spark collaborative youth outreach events between local churches. We've been encouraged by the growing number of stories of young people exploring falth and choosing to follow Jesus.

We've had the privilege of delivering a number of different training sessions for youth workers and churches acrass Scotland and hosted the evangelist and musician Jon Jackal for a school week of music lessons and assemblies focused on mental health and hops. We saw over 1,500 pupils In the week, and at the gig at the end of the week, 18 young people became Christians, including a Mum and her daughter.

Our centres also gather online twice a month with the Scotland team for prayer, support, and shared encouragement—rhythms that have becomea vital source of strength as they navigate the varied challenges of the year.

We continue fo strengthen our partnership work, supporting The Send Scotland, participating as part of the guidance group for the event, which has 4,000 young adults attending. Working with the Scottish Parliament, we gave Input Into the initial steps and creatlon of the Youth Work (Scotland) Bill, advocating for faith-based youth work belng taken into account in how the bill operates.

We continued our partnership with SU Scotland in the delivery of Magnitude, Scotland's biggest annual youth festival and the subsequent worship nights throughout the year in Glasgow. With over 2000 attending the summer event and seeing 150 making commitments to follow Jesus, we are grateful for all God ts doing through thls.

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BRITISH YOUTH FOR CHRIST

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Residentials

Summer 2025 saw us back on the road, partnering with festivals across the UK. We connected with young people through hands-on detached work, reached those we wouldn't normally get the opportunity to connect with, and created welcoming spaces through our café venues and seminar streams.

myLife

myLife has been further developed with updates to our website to make the programme more accessible. We have refreshed product descriptions, added new images, and Introduced sample materials to give users a clearer understanding of what each course offers. The programme continues to support Centres, youth practitioners, teachers, chaplains, and others working with young people, particularly those at risk of unhealthy lifestyle choices or offending.

Resources

Our resources continue to support youth workers and Youth for Christ centres across Britain. We've continued to create content for use in church settings, local schools and the wider community. We've aiso added new content to the Training Wall and created a detached pack to encourage churches to connect with young people who may not engage with more traditional youth settings. We !aunched our ‘New to Faith Pack’, created especially for young people who have just made a commitment te follow Jesus, designed to give a solid foundation and inspire curiosity. We also created the Why You Matter series, designed to meet young people where they are at, offering four engaging videos that explore purpose, value, and identity through a faith-based tens.

RE: Quest:

Youth for Christ continued to deliver high-quality resources to support Religious Education. Our online platform, RE:Quest, remained a valued tool for teachers throughout Britain, equipping them to teach Christian RE effectively and offering students reliable material for their own learning. This year also saw the launch of the Welsh section of the site, featuring a dedicated space aligned with the Welsh curriculum and resources produced in the Welsh language. Alongside this, we added a range of fresh material in the form of speken word videos.

Research

in June and Octoher of 2025, we released our latest piece of research, 'Z-A: Growing Splrituality’. In this research, we Jook at the spirituality of young people in Britaln and also the evangelism and outreach ministries of a selection of churches across Britain to establish how we might best Introduce more young people to Jesus, given the current spiritual temperature amongst that generation. After successful launch events in England and Scotland, we have had, In the first 6 months, over 1000 downloads of the research and had the privilege of presenting It in both local, national and denominational contexts.

Urban Strategy

Our revised Urban strategy has paid off, with the new centre launch In Glasgow (as reported in the Scotland section) alongside further development of our London projects, partnering with churches in 3 different communities.

In Twickenham, we are working with a church to launch new youth work projects. This has Included raising the profile of youth work, providing training, galvanising a team of volunteers, running an evangelistic course and launching a new youth club.

In Hounstow, we have been working with a partnership of six churches, providing volunteer training and supporting them to run weekly youth work impacting 25-30 young people a week.

In Brent and Bamet, we have been working with seven churches to run a monthly joint youth club, rotating locations. This Initiative now engages 35-40 young people each month.

“| ike coming because we have discussions about the world and God and Jesus.” A young person attending the Cricklewood youth club

Agaln, as we look at the sustainability of these projects, we are hoping to tie this into our focal centre model, helping them become long-term partners with us.

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BRITISH YOUTH FOR CHRIST

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Fundralsing practices

Our approach is to be legal, apen, honest and respectful in alf our fundraising activities. We do not engage in fundraising that might involve unreasonable intrusion on a person's privacy or that ls unreasonably persistent.

Funds ralsed for a particular activity are used for that activity, and our accounting system Is designed to provide for this through a system of accounts for restricted funds.

Youth for Christ does not share its contact database with third parties.

Our data protection policy was reviewed and updated In 2025 to ensure compliance with the General Data Protection Regulation (GDPR). We aim to comply with our own policy and the Code of Fundraising Practice Issued by the Fundraising Regulator.

There have been no failures complying with the fundralsing standards adopted by the charity, and there have been no complaints recelved by the charity about its fundralsing activity.

Financlal review

Youth for Christ continues to fund and develop all our ministry activities. Our overall incoming resources this year were £1,330,751 (2024: £1,297,192) and expenditure was £1,575,612 (2024: £1,497,522). After factoring for a net gain on Investments of £210,270 (2024: £Nil), there Is an overall deficit of £34,591 (2024: deficit of £200,330).

We continued to see significant pressure on our costs which increased this year, malnly around salaries, property and computer costs. As a result the trustees took the difficult decision to make further redundancies, which on top of the sale of the building, will allow the charity to continue. The trustees and the leadership team are focused on increasing the free reserves, to a level which will allow the charity, trustees and staff to focus on the objects of the charity. The sale of our building will fres up funds to strengthen our Income development team to work on building up our resources.

With the Information on the current levels of expenditure the Trustees remodelled the forecasts until March 2027, taking Into account the reduced expenditure and income stream (based on current levels of general income and confirmed larger donations), and building the free reserves to a more sustainable level; therefore, the trustees still consider the charity has adequate resources to continue in operational existence for the foreseeable future.

We are always grateful for the efforts our staff make in raising personal support and thelr family and friends who give so generously. This remains our major source of Income. We are also working hard to identify new donors with the help of a new Income Development team.

Reserves policy

The General Fund comprises unrestricted funds arising from past operating results. Tha Designated Fund comprises these unrestricted funds set aside by the Board for speclfic activitles and projects. The total Unrestricted Funds of the charity is the sum of the two funds and this represents the reserves of the charity, Due to the nature of the charity, the Trustees believe that for the caming financial year the total of unrestricted funds of £719,805, given the sale of the building post year end, is sufficient for anticipated expenditure. Close manitoring and control of income and expenditure is being exercised.

During the year, the trustees reviewed the reserves policy and now the charity aims to have reserves covering three months of expenditure less personal support rather than just payrall. After allowing for personal support Income, and those posts funded from restricted funds, this equates to £400,000 approximately. The sale of the bullding after the year end, sees the reserve policy being met again. Within Designated Funds we are holding £848,224, which represents the revalued building and other fixed assets.

Under the Memorandum and Articles of Association, the charity has the power to invest in any way the Trustees see fit In accordance with the charity's objectives. In view of the nature of the work of Youth for Christ, where monies received are used soon after receipt, no long term investments have been either planned or implemented.

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BRITISH YOUTH FOR CHRIST

TRUSTEES' REPORT (INCLUDING DIRECTORS‘ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Major risks

The Trustees have a risk management strategy, which comprises:

The main risks and risk management strategles that the trustees have Identified are:

Through the risk management process established, the trustees are satisfied that the major risks identified have been adequately mitigated where necessary. it is recognised that systems can only provide reasonable but not absolute assurance that majar dsks have been adequately managed.

Complaints

During 2024/25 we recelved no complaints.

Plans for future perlods

For the coming year, we are continuing with our strategy to see every young person In Sritain reached with the Good News of Jesus, not only through impacting young people directly via our national ministry but also through resourcing, equipping and training our national centres and {focal churches throughout Britaln,

In the coming year we are launching our new gaming ministry ‘Respawn’ directly sharing the Gospel online and enabling many of our local centres to do the same, this js In response to our research 'Z-A Growing Spirituality’ where 57% of young people across Britain said that they would choose to connect with others online, and for 21% of young people they feel most accepted oniine, therefore sharing Jesus In a relevant way in thls environment is crucial. In the coming year, as British Youth for Christ approaches its 80th birthday, we also want to return to connecting with young people through holding a number of evangelistic events across Britain and creating a face-toface moment where young people have a chance to say ‘yes’ to Jesus for themselves for the first time.

From the same piece of research, we also discovered that 65% of young people across Britain view thelr local churches positively, and 53% of young people would be open to going to church if they were Invited by someons that they trust. We are therefore investing time and creativity into developing a new set of peer evangelism resources in the coming year, aiding Christian young people in not only directly reaching their friends but also helping them to pray for their friends who have not encountered the person of Jesus.

On top of this we will also look to continue to equip youth workers across Britain by launching a new podcast looking at youth culture and evangelism, by continuing to grow and develop Pulse communities across Britain, speaking in and encouraging local churches, create innovative resources to help youth workers work with unchurched young people in thelr communities and provide both online and In person training so that youth workers are as effective as they can be when it comes to seeing young people's lives changed by Jesus.

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BRITISH YOUTH FOR CHRIST TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Structure, governance and management British Youth for Christ is governed by its Memorandum and Articles of Association dated 15th April 1994. The Memorandum of Association was amended on 26th April 2000, 15th March 2006, 21st November 2007 and 30th March 2022 and the Articles of Association were amended on 12th March 2003 and 30th March 2022. The company is a charity registered with the Charity Commission, Registration number 263446 and the Scottish Charity Register number SC039297.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: Mr S Baptist (Resigned 15 October 2025) Mr S W Blanchflower Mr D M Brackenridge (Resigned 23 September 2025) Mr M Bull : Ms J Garrett Mrs S J Godden Mr M J Gregory Rev C Madanat (Resigned 24 February 2026) MrS M O'Toole (Resigned 27 August 2025) Mr JAR Vardy * Ms A Wheeldon-Clarke Mr C Oguche (Appointed 11 February 2026) Mrs P Tavengwa (Appointed 10 March 2026)

Recruitment and appointment of trustees

The Board of[Trustees][of][ the] company[(hereafter][called][the][Board)][consists][totally][of][ the][ trustees][of][the][charity.]

As set out in the Articles of Association, both the Chairman and the Treasurer of the Association are elected at the Annual General Meeting by the members to serve for a period of three years and on expiry of this period, they may be eligible for reappointment. Similarly, a maximum of twelve and a minimum of three other persons are elected to serve on the Board at the Annual General Meeting and on expiry of this period, they may be eligible for reappointment.

There are currently a total of ten members of the Board.

Trustees are subject to review and re-election every 3 years. Board performance is periodically reviewed, and we ensure that the feedback is used to improve board performance and objectivity.

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BRITISH YOUTH FOR CHRIST

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Organisational stricture

The Board administers the charity and meets at feast three times per year. In addition, there is an Operations SubGroup that meets between these meetings at least three times per year to consider the operational requirements of the charity, including finances. This group consists nonmnally of the Chair, Treasurer and at least one other nominated Board member. Ail Board members are notified of the meeting dates and invited to attend if they wish.

The board appoints a National Director to run the charity on a day-to-day basis. The Leadership Team currently cansists of:

« National Director Neil O'Boyle (until February 2026) * Interim National Director Dave Brackenridge (from September 2025) « Operations Director Lesley Taberer * Director of Mission and Evangelism Shaun Hornsby ¢ Director of Local Centres & Church Outreach Nick Blanch * Director of Ministry and Research Laura Hancock + Director of Resources and Marketing Becky Vale

The National Director and Operations Director attend board meetings and bring in other members of the Leadership Team when required.

There is a list of delegated responsibilities specified to the Leadership Team and staff from the Board.

The Board periodically reviews and compares Youth for Christ's pay levels against a range of other organisations and charities of a similar size and settles on a middie ground {ie, neither aiming for the top quartile nor the bottom quartile, but landing somewhere appropriate in the middie}.

Induction and training of trustees

There is an induction for all new trustees, including a job description, a list of key responsibilities and a Trustee Eligibility Declaration. In addition, it is a requirement that all trustees have an enhanced Disclosure and Barring Service check, and PVG where applicable.

Auditor

In accordance with the company's articles, a resolution proposing that Sumer Auditco Limited be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware, They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

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The trustees' report was approved by the Board of Trustees.
TrusteeTrustee eo TrusteeMevRRVardy
14 April 2026
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BRITISH YOUTH FOR CHRIST

STATEMENT OF TRUSTEES’ RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2025

The trustees, who are also the directors of British Youth For Christ for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the Incoming resources and application of resources, Including the income and expenditure, of the charitable company for that year.

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

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charitles and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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BRITISH YOUTH FOR CHRIST

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF BRITISH YOUTH FOR CHRIST

Opinion

We have audited the financiat statements of British Youth For Christ (the ‘charty') for the year ended 31 August 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, Including significant accounting policies. The financial reporting framework that has been applied in their preparation Is applicable law and United Kingdom Accounting Standards, Including Financial Reporting Standard 102 The Financlal Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

in our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described In the Auditor's responsibilities for the audit of the financial statements sectlon of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilittes in accordance with these requirements. We belleve that the audit evidence we have obtained is sufficlent and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not Identified any materia! uncertainties relating to events or conditions that, Individually or collectively, may cast significant doubt on the charity's abifity to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for Issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other Information

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The other Information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other Information and we do not express any form of assurance conclusion thereon. Our responsibility Is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

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We have nothing to report in this regard.

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BRITISH YOUTH FOR CHRIST INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF BRITISH YOUTH FOR CHRIST

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports} Regulations 2008 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a frue and fair view, and for such Internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a golng concem, disclosing, as applicable, matters related to going concern and using the going concem basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financlal statements

We have been appointed as auditor under section 144 of the Charitles Act 2011 and section 44(1}{c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Acts and relevant regulations made or having effect thereunder. ;

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from materlal misstatement, whether due to fraud or error, and to issue an auditor's report that Includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a materia! misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individuatly or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, Including fraud, are Instances of nor-compliance with laws and regulations. We design procedures in line with our responsibilittes, outlined above, to detect material misstatements In respect of irregularities, including fraud. The extent to which our procedures are capable of detecting Irregularities, including fraud, is detailed below.

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BRITISH YOUTH FOR CHRIST

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF BRITISH YOUTH FOR CHRIST

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council's website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008 and Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Martin Bradley F enior Statutory Auditor)

For and on behalf of Sumer Auditco Limited, Statutory Auditor

Chartered Accountants

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Mucklow Office Park

Mucklow Hill

Halesowen B62 8DY

24 April 2026

Sumer Auditco Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

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BRITISH YOUTH FOR CHRIST

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STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2025

Currentfinancialyear year Unrestricted Unrestricted Restricted Total Total
funds funds funds
general designated
2025 2025 2025 2025 2024
Notes £ £ £ £ £
income from:
Donations and legacies 3 840,646 192 320,032 1,160,870 1,184,867
Charitable activities 4 163,727 - - 163,727 105,490
Investments 5 6,154 - - 6,154 6,835
Total income 1,010,527 192 320,032 1,330,751 1,297,192
Expenditure on:
Raising funds 6 177,517 1,755 1,308 180,580 165,593
Charitable activities 7 965,494 30,050 399,236 4,394,780 4,332,621
Otherexpenditure 12 - 262 - 252 (892)
Total expenditure 1,143,011 32,057 400,544 1,575,612 4,497,522
Net expenditure (132,484) (31,865) (80,512) (244,861) (200,330)
Transfers betweenfunds (12,136) 27,754 (15,618) - -
Other recognised gainsand
losses:
Revaluation of tangible fixed
assets - 210,270 - 210,270 -
Netmovement in funds 9 (144,620) 206,159 (96,130) (34,591) (200,330)
Reconcillation offunds: funds:
Fund balances at 1 September 2024 6,008 652,258 220,368 878,634 1,078,964
Fundbalancesat31 31August 2025 (138,612) 858,417 124,238 844,043 878,634

The statement of financla! activities includes all gains and losses recognised In the year. All income and expenditure derive from continuing activities.

The statement of financial actlvities also complies with the requirements for an Income and expenditure account under the Companies Act 2006.

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BRITISH YOUTH FOR CHRIST

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2025

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Priorfinancial year Unrestricted Unrestricted Restricted Total
funds funds funds
general designated
, 2024 2024 2024 2024
Notes £ £ £ £
Income from:
Donations and legacies 3 842,864 256 341,747 4,184,867
Charitable activities 4 105,490 - - 105,490
Investments 5 6,835 - - 6,835
Total Income 955,189 256 341,747 1,297,192
Expenditureon:
Raising funds 6 161,021 1,790 42,782 165,593
Charitable activities 7 885,250 53,821 392,550 1,332,621
Otherexpenditure 12 - (692) - (692)
Total expenditure 1,037,271 54,919 405,332 1,497,522
Netincome (82,082) (54,663) (63,585) (200,330)
Transfers between funds 8,303 (8,303) - -
Netmovement In funds 9 (73,779) (62,966) (63,585) (200,330)
Reconclliation of funds:
Fund balances at 1 September2023 79,787 718,224 283,953 1,078,964
Fundbalancesat31August2024 6,008 652,258 220,368 878,634

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BRITISH YOUTH FOR CHRIST

BALANCE SHEET AS AT 31 AUGUST 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 14 848,224 640,504
Current assets
Stocks 15 14,292 14,646
Debtors 16 72,804 64,333
Cash at bank and in hand 358,516 314,831
445,612 383,810
Creditors: amounts falling duewithin 18
one year (433,884) (124,341)
Net current assets 11,728 259,469
Tota! assets less current liabilities 859,952 899,973
Creditors: amounts failing due after
more than one year 19 (15,909) (21,339)
Net assets 844,043 878,634
Thefunds ofthe charity
Restricted income funds 21 124,238 220,368
Unrestricted funds-general 23 (138,612) 6,008
Unrestricted funds ~ designated 22 858,417 662,258
844,043 878,634

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financlal statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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The financial statements were approved by the trustees on 14 April 2026 a
Mr M J Gregory Mr JAR Vardy
Trustee Trustee
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BRITISH YOUTH FOR CHRIST

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 AUGUST 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |Notes|£|£|£|£| |Gash|flows|from|operating|activities| |Cash|genetated|from/{absorbed|by)|27|;| |operations|69,728|(179, 780}| |Investing|activities| |Purchase|of tangible|fixed|assets|(27,752)|{3,698}| |Proceeds|from|disposal|oftangible|fixed| |assets|-|42,000| |Investment|income|received|6,154|6,835| |Net cash|(used|in})/generated|from|investing| |activities|(21,598)|15,137| |Financing|activities| |Payment|of finance|leases|obligations|(4,445)|(3,461)| |Net cash|used|in|financing|activities|(4,445)|(3,461}| |Net|Increase/(decrease)|in|cash|and|cash| |equilvaients|43,685|(168,104)| |Cash|and|cash|equivalents|at|beginning|of year|314,831|482,935| |Cash|and|cash|equivalents|at end|of year|358,516|314,834|

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BRITISH YOUTH FOR CHRIST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Charity information

British Youth For Christ is a private company limlted by guarantee incorporated in England and Wales, The registered office is Albion Street Church, Alblon Street, Brierley Hill, West Midlands, DY5 3EE.

The financial statements are prepared jn sterilng, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2. Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Although the charity has an unrestricted fund deficit of £138,582 at the year end, the trustees have agreed to fund this deficit out of the fixed asset designated fund. As mentioned in more detail in note 26, the property was sold after the year end, which more than replenishes the genera! unrestricted fund balance. Thus the trustees continue to adopt the going concern basis of accounting In preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes, The purposes and uses of the designated funds are set out In the notes to the financial statements. Restricted funds are subject to specific conditions by donors or grantors as fo how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable In relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise ff the charity has been notified of an impending distribution, the amount is known, and receipt Is expected. If the amount Is not known, the legacy is treated as a contingent asset.

Assets for distributlon are recognised only when distributed. Assets given for use by the charity are recognised when recelvable. Stocks of undistributed donated goods are not valued for balance sheet purposes as they were part of a contractua! obligation for services provided.

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BRITISH YOUTH FOR CHRIST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

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(Continued)

The charity may receive government grants. Income from government and other grants is recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount after any performance conditions have been met can be measured rellably. If entitlement is not met then these amounts are deferred. Revenue grants are credited to restricted funds upon receipt and relevant expenditure is charged against these as incurred. Where grants are for capital expenditure, the capital items purchased are transferred into a designated fund, against which depreciation is charged over the expected useful life of the asset.

Income from trading activities Includes income earned from fundraising events and trading activities to raise funds for the charity. Income Is received in exchange for supplying goods and services in order to raise funds and Is recognised when entitlement has occurred.

1.5 Expenditure

Expenditure is recognised once there is a fegal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributabie to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or vafuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 5% on buildings to an estimated residual value of £500,000 Fixtures and fittings 20% straight line Computers 25% straight tine Motor vehicles 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Motor vehicles over 5 years old are written off in the year of purchase.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of [ts tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

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1.8 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

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BRITISH YOUTH FOR CHRIST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

{Continued}

Net realisable value is the estimated selling price less all estimated costs of compistion and costs to be incurred In marketing, selilng and distribution.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash In hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments' and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented In the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequenily carried at amortised cost using the effactive interest method unless the arrangement constitutes a financing transaction, where the transaction Is measured at the present value of the future receipts discounted at a market rate of interest. Financlal assets classifled as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initlally recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt Instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabillties If payment Is due within one year or less. If not, they are presented as non-current liabilitles. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

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BRITISH YOUTH FOR CHRIST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

(Continued)

1.13 Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially al! the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance feases are recognised as assets at the lower of the assets fair value at the date of Inception and the present value of the minimum lease payments. The related liability is Included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to net Income/(expenditure) for the year so as to produce a constant periodic rate of Interest on the remaining balance of the liability.

1.14 Contres

The charity has a number of independently administered Centres, the accounts of which have not been combined with the accounts of British Youth for Christ as they are Independently registered charities, Gifts from these centres are accounted for when recelved.

2 Critical accounting estimates and Judgements

in the application of the chartty's accounting policles, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experlence and other factors that are considered to be relevant. Actua! results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both currant and future periods,

Key sources of estimation uncertainty

Value of donated goods and services

The principal accounting estimates refate to the valuation of gifts in kind, which are included at the cost price the charlty would have paid for the services. The valus in the accounts is Enil (2024: £nif)

Property valuation

The trustees have made the decision to revalue the freehold property owned by the charity at the year end. This has been revalued on the basis of recoverable amounts received for the sale of the freehold property after the reporting date. The valuation conforms to Internationa! Valuation Standards and was based on the subsequent market transaction on arm’s length terms. The revaluation surplus generated from this is discfosed in note 22 of these financial statements, as part of the breakdown of designated funds.

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BRITISH YOUTH FOR CHRIST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

3 Income from donations and legacies

Unrestricted Unrestricted Restricted Total Unrestricted Unrestricted Restricted Total
funds funds funds funds funds funds
general designated general designated
2025 2025 2025 2025 2024 2024 2024 2024
£ £ £ £ £ £ £ £
Donationsand gifts 702,796 192 272,350 975,338 726,039 256 301,636 1,027,931
Grants 137,850 ~ 47,682 185,532 116,825 - 40,111 156,936
840,646 492 320,032 1,160,870 842,864 256 341,747 1,184,867

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BRITISH YOUTH FOR CHRIST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

4 Income from charitable activities

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||||| |---|---|---|---| |.|Unrestricted|Unrestricted| |funds|funds| |2025|2024| |£|£| |Charitable|activities| |Sale|of goods|43,147|30,079| |Ancillary trading|Income|76,304|55,754| |Other|income|44,276|19,657| |163,727|105,490|

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|||| |---|---|---| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |£|“|£| |Interest recelvable|6,154|6,835|

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BRITISH YOUTH FOR CHRIST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

6 Expenditure on raising funds

Unrestricted Unrestricted Restricted Total Unrestricted Unrestricted Unrestricted Unrestricted Restricted Total
funds funds funds funds funds funds
general designated general designated
2025 2025 2025 2025 2024 2024 2024 2024
£ £ £ £ £ £ £ £
Fundraising and publicity
Staging fundraising events 56,015 - 4,308 57,323 50,140 - 10,083 60,223
Fundraising agents 4,027 - - 4,027 27,059 - - 27,059
Staffcosts 91,814 - - 91,814 69,292 - - 69,292
151,856 - 1,308 153,164 146,491 - 10,083 156,574
Trading costs
Othertrading activities 25,661 1,755 - 27,416 4,530 1,790 2,699 9,019
Totalcosts 177,517 1,755 1,308 180,580 151,021 1,790 42,782 165,593

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BRITISH YOUTH FOR CHRIST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

7 Expenditure on charitable activities

Charitable Charitable
activities activities
2025 2024
£ £
Direct costs
Staff costs 920,612 871,210
Depreciation and impairment ; 30,050 32,887
Recruitment casts 919 3,395
Staffexpenses 43,677 44,405 -
Material and research 19,213 10,480
Motorexpenses 16,051 17,890
Property expenses 32,082 37,997
Comiputer costs 70,526 45,950
Office costs 202,537 143,814
Donations : 24,449 31,442
Bank and othercharges 9,705 9,796
1,369,821 1,249,266
Share ofsupportand governance costs (see note 8)
Support 13,823 72,778
Governance 11,136 10,579
4,394,780 1,332,624
Analysis byfund
Unrestricted funds - general 965,494 886,250
Unrestricted funds -designated 30,050 53,821
Restricted funds 399,236 392,550
1,394,780 1,332,621

The charity has in place trustee indemnity Insurance to cover any liabilities incurred by trustees in the execution of their dutles.

8 Support costs allocated to activities

Support costs allocated to activities
2025 2024
£ £
Legal &professional 10,879 69,785
Accountancy 3,144 2,994
Gavernance costs 11,136 10,579
24,959 83,355
Analysed between:
Charitableactivities 24,959 83,355

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BRITISH YOUTH FOR CHRIST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |9|Net movement|in|funds|2025|2024| |£|£| |The|net|movement|in|funds|is|stated|after|charging/(crediting):| |Fees|payable|for|the|audit of the|charity's|flnanclal|statements|11,136|10,579| |Depreciation|of owned|tangible|fixed|assets|30,050|32,887| |Loss/(profit)|on|disposal|of tanglble|fixed|assets|252|(692)|

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10 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year (2024: £NIi).

11 Employees

The average monthly number of employees during the year was:

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|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |Number|Number| |Fundralsing|2|2| |Nationa!|Ministries|3|2| |Centres|development/support|6|8| |Church|resources|7|6| |Diversity|4|a| |Education|.|1| |Support|and|administration|8|§| |National|Director|1|4| |Prayer|1|1| |Total|32|32| |Employment|costs|2025|2024| |£|£| |Wages|and|salaries|858,912|605,421| |Social|security|costs|80,093|67,755| |Other pensian|costs|73,421|67,326| |1,012,426|940,502| |The|number|of employees whose|annual|remuneration|was|more|than|£60,000| |is as follows:| |2025|2024| |Number|Number| |£60,000|- £70,000|1|4|

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BRITISH YOUTH FOR CHRIST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

41. Employees (Continued)
Remuneration ofkeymanagement personnel ;
The remuneration ofkey management personne! wasas follows:
2025 2024
£ £
Aggregatecompensation 276,665 239,033

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The charity considers Its key management personnel ta comprise the National Director and the directors for various areas of the charity.

12. Other expenditure

Unrestricted Unrestricted
funds funds
designated designated
2025 2024
£ £
Net loss on disposal oftangible fixed assets 252 (692}

13 Taxation

The charity ls exempt from taxation on Its activities because all its Income is applied for charitable purposes.

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BRITISH YOUTH FOR CHRIST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

14 Tangible fixed assets

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|||||||||| |---|---|---|---|---|---|---|---|---| |Freehold|land|Fixturesand|Computers|Motor|Total| |and|bulldings|fittings|vehicles| |£|E|£|£|£| |Cost|or valuation| |At|1|September 2024|775,548|40,407|159,888|55,117|1,030,960| |Additions|-|-|27,754|-|27,754| |Disposals|-|:|(1,044)|-|(1,044)| |Revaluation|24,452|-|-|-|24,452| |At 31|August 2025|600,000|40,407|186,598|66,117|1,082,122| |Depreciation|and|impalrment| |At1|September 2024|175,545|39,317|142,415|33,180|390,457| |Depreciation|charged|in|the year|10,272|615|11,855|7,308|30,050| |Eliminated|in|respect|of disposais|-|-|(792)|-|(792)| |Revaluation|(185,817)|-|-|-|(185,817)| |At 31|August 2025|-|39,932|153,478|40,488|233,898| |Carrying|amount| |At 31|August 2025|800,000|475|33,120|14,829|848,224| |At 31|August 2024|600,003|1,091|17,473|21,937|640,504|

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The carrying value of [and and buildings comprises:

Freehold

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||| |---|---| |2025|2024| |£|£| |800,000|600,003|

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Land and buildings were revalued on the basis of recoverable amounis received for the sale of the freehold property after the reporting date. The valuation conforms to International Valuation Standards and was based on the subsequent market transaction on arm's length terms.

At 31 August 2025, had the revalued assets been carried at historic cost less accumulated depreciation and accumulated impairment losses, their carrying amount would have been approximately £589,731 (2024 - £600,003).

The revaluation surplus is disclosed in note 22 within the breakdown of designated funds.

All flxed assets are for charity use. The land is held on a 999 year lease at a peppercorn rent. The lease has 981 years to run.

15 Stocks

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||||||| |---|---|---|---|---|---| |2025|2024| |£|£| |Finished|goods|and goods for|resale|14,292|14,646|

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BRITISH YOUTH FOR CHRIST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

16 Debtors

Debtors
2025 2024
Amounts falling due withinoneyear: £ £
Tradedebtors 9,423 1,873
Otherdebtors 13,851 13,981
Prepayments and accrued income 49,530 38,479
72,804 54,333
Finance lease obligations
Future minimum Jease payments due underfinance leases:
2025 2024
£ £
Within oneyear §,430 4,445
Within two and five years 15,909 21,339
21,339 25,784

17 Finance lease obligations

Finance lease payments represent rentals payable by the charity for certain items of plant and machinery. Leases Include purchase options at the end of the lease period, and no restrictions are placed on the use of the assets. The lease terms are generally 4 years. All leases are on a fixed repayment basis and no arrangements have been entered Into for contingent rental payments.

Obligations under finance leases and hire purchase contracts are secured by the assets to which they relate.

18 Creditors: amounts falling due within one year

2025 2024
Notes £ £
Obligations underfinance leases _ 17 5,430 4,445
Othertaxation and social security 21,843 19,419
Trade creditors 37,526 36,680
Other creditors 351,454 41,616
Accruals and deferred Income 17,831 22,184
433,884 124,341

Included in Other creditors fs a joan of £300,000 (2024: Nil), This loan was to cover the period until the building was sold and the non-cash designated funds could be realised, which was completed In November 2025,

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BRITISH YOUTH FOR CHRIST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

19 Creditors: amounts falling due aftermore thanoneyear Creditors: amounts falling due aftermore thanoneyear Creditors: amounts falling due aftermore thanoneyear
2025 2024
Notes £ £
Obligations underfinance leases 17 15,909 21,339
20 Retirement benefitschemes
2025 2024
Defined contribution schemes £ £
Charge to profitor Joss in respect ofdefined contribution schemes 73,421 67,326
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separatelyfrom those ofthe charity in an independently administered fund.
21 ~=Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donorsas to howtheymaybe used,
At1 Incoming Resources Transfers At31 August
September resources expended 2025
2024
£ £ re £ £
Operation Gideon Bursary 12,186 1,210 - - 13,396
Local Ministries Development 8,352 . (1,000) - 7,352
Outreach 123,163 30,960 (109,092) (793) 44,238
Church Resource Projects 4,552 60 (231) - 4,381
SchoolsWork 4,668 8,012 (15,000) 2,332 12
Young Offendersand at Risk 6,083 - - - 6,083
Natlonal Director Projects 6,180 4,449 (1,800) - 8,829
Evangelism 23,169 35 (770) - 22,434
Communications 6,301 - - - 6,301
Income Development 10,915 - (10,915) - -
Capital Projects 14,799 - - (14,799) -
International and National - 20,602 (20,597) . 5
Scotland
Research
Various		 -
-
-		 8,000
29,057
25,024		 (4,500)
(24,292)
(19,724)		 -
(836)
(1,522)		 3,500
3,929
3,778
Personal Support - 192,623 (192,623) ~ -
220,368 320,032 (400,544) (15,618) 124,238

21 ~=Restricted funds

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BRITISH YOUTH FOR CHRIST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

21. ~=—~Restricted funds (Continued)
Previous year: Att
September		 Incoming
resaurces		 Resources
expended		 Transfers At 31 August
2024
2023
£ £ £ £ £
Operation Gideon Bursary 9,664 4,022 (1,500) - 12,186
Local Ministries Development 8,352 17,511 (17,511) - 8,352
Outreach 223,085 - (98,457) (1,465) 423,163
Church Resource Projects 4,492 3,097 (3,037) - 4,552
SchoolsWork 4,000 8,073 (8,629) 1,224 4,668
Young Offenders and at Risk 41,203 - (3,896) (1,224) 6,083
National Director Projects 5,290 3,768 (2,878) - 6,180
Evangelism 8,313 29,120 (15,729) 1,465 23,169
Communications 6,554 - (253) - 6,301
Income development 3,000 26,000 (18,085) - 10,815
Capital projects - 21,786 (6,987) - 14,799
International and national - 19,759 (19,759) - -
Personal support - 208,611 (208,611) - -
283,953 341,747 (405,332) - 220,368

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BRITISH YOUTH FOR CHRIST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

21 ~ Restricted funds

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There are sufficient resources available to ensure that the balances on each fund can be applied in accordance with the restrictions imposed.

Operation Gideon - funds to help young people who struggle to raise support for their year out with the charity.

Local Ministries Development - this incorporates donations given to support the Charity‘s activities in various locations in the UK,

Outreach - to Increase our reach in cities specifically in relation to young people experiencing the effects of . deprivation.

Church Resources - this Incorporates various donations for specific elements of our Church Resource department including Impact Holidays and redevelopment of our 11-14 resources.

Schools Work - monies received in order to support our resources website RE:Quest

Young Offenders and at Risk - incorporates various elements of funding to fulfil our MyLife projects.

National Director Projects - funds ralsed to be used towards the National Director's work.

Personal Support - money raised by staff from family and friends towards their salary costs.

Evangelism - donations received for the Evangelism activity.

YEC Conference - hosting of conferences which train young evangelists.

Communications - the aim of this fund Is to increase the sustainability of Youth for Christ's ministry through greater engagement with current and new financial and prayer partners. We will seek to increase our relationship with current partners to increase their engagement and commitment to the ministry as well as strategically engage in new communications and promotional events in order to recrult the next generation of those who will partner with us.

Scotland - this funding was given towards growing the breadth and depth of our presence and ministry to young people in Scotland. This will involve engagement with our partner base; more mission weeks with the touring teams in schools and planting new local presence through centres.

Families Worker - the Familles Worker role is an innovative venture into engaging with whole family units through the young people who we see and respond at Youth for Christ events. The aim is to be able to equip the young person to be able to articulate and explore their new found faith in a way that their whole family can engage with as they discover God's plans for them as a family.

International and National - these are funds that have been received by British Youth for Christ to support mission and associated Youth for Christ charities internationally and nationally.

Income Development - funds given to support events used to generate additional funding and donations.

Capital Projects - the transfer to the designated fund relates to the purchase of fixed assets.

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BRITISH YOUTH FOR CHRIST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

22 Unrestricted funds - designated

These are designated funds which which have been set aside out of unrestricted funds by the trustees for specific purposes:

Ati Incoming Resources Transfers Gainsand At31 August Gainsand At31 August
September resources expended losses 2025
2024
£ £ £ £ £ £
Million Club 286 492 - - - 478
Various 11,469 - (1,754) - - 9,715
Fixed Assets -
Non cash 640,503 - (30,303) 27,754 210,270 848,224
652,258 192 (32,057) 27,754 210,270 858,417
Previous year: At1
September		 Incoming
_—sresources		 Resources
expended		 Transfers Gains and At31 August
losses
2024
2023
£ £ £ £ £ £
Million Club 6,077 209 (6,000) - - 286
Various © 43,394 - (1,925) - - 11,469
FixedAssets -
Non cash 681,001 - (32,195) (8,303) - 640,503
The
Discipleship
Centre 14,762 47 (14,799) - - -
715,224 256 (54,919) (8,303) - 652,258

23 ‘Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These do not Include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 Incoming Resources Transfers At 31 August Transfers At 31 August
September resources expended 2025
2024
£ £ £ £ £
General funds 6,008 1,010,527 (1,143,011) (12,136) (138,612)
Previousyear: Att
September		 Incoming
resources		 Resources
expended		 Transfers At31 August
2024
2023
£ £ £ £ £
Generalfunds 79,787 § 955,189 (1,037,271) 8,303 6,008

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BRITISH YOUTH FOR CHRIST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

24 Analysis of net assets between funds

Unrestricted Unrestricted Restricted Total
funds funds funds
general designated
2025 2025 2025 2025
£ £ £ £
At 31 August2025:
Tanglble assets - 848,224 - 848,224
Current assets/(liabllities) (138,612) 26,102 124,238 11,728
Long term liabilities - (15,909) - (15,909)
(138,612) 858,417 124,238 844,043
Unrestricted Unrestricted Restricted Total
funds funds funds
general designated
2024 2024 2024 2024
£ £ £ £
At31 August2024:
Tangible assets - 640,504 - 640,504
Currentassets/(liabilities) 6,008 33,093 220,368 259,469
Longterm liabilities - (21,339) . (21,339)
6,008 652,258 220,368 878,634

25 Events after the reporting date

The trustees had for some time been looking at selling the Head Office at Coombswood Way, and buying a replacement property which could also be used for practicing some youth work alongside the work of a national headquarters. A loan was taken out while the property was unsold due to financial pressures. The sale was completed in November 2025 and since then we have moved into rented accommodation for a period of the time and also have staff working from home. We are grateful to Albion Street Church, who have offered us the space at this time. The sale has enabled us to pay off our loans, however unfortunately we have had to go through a further round of redundancies to balance our costs against our income levels, which, In common with many charities, have been significantly lower following the Covid-19 pandemic. Our income development team continue to work hard to Improve the situation.

We said goodbye to Neil O'Boyle at the end of January 2026, and Dave Brackenridge stepped down as trustee to be able to act as interim National Director.

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BRITISH YOUTH FOR CHRIST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

26 ~=—- Related party transactions

Transactions with related parties During the year the charity entered Into the following transactions with related parties:

Donationsmadeby Donationsmadeby bytrustees _
2025 2024
£ £
Donations 72,385 108,357
72,385 108,357
27 Cash generatedfrom/{absorbed by) operations 2025 2024
£ £
Deficitfortheyear (244,861) (200,330)
Adjustments for:
Investment income recognised in statementoffinancial activities (6,154) (6,835)
Loss/(gain} on disposal oftangible fixed asseis 252 (692)
Depreciation and Impalrment oftangible fixed assets 30,050 32,887
Movements [n working capital:
Decrease in stocks 354 4,484
(increase) in debtors (18,471) (4,808)
Increase/(decrease) in creditors 308,558 (1,486)
Cash generated from/(absorbed by) operations 69,728 (179,780)
28 Analysisofchanges innetfunds
At 1 September
2024		 Cash flows At31August
2025
£ £ £
Cash at bankand in hand 314,831 43,685 358,516
Obligations underfinance leases (25,784) 4,445 (21,339)
289,047 48,130 337,177

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