```
REGISTERED CHARITY NUMBER: 1008809
```

```
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2021
```

## **`for`** 

## **`CROSSLINE CHRISTIAN COUNSELLING SERVICE`** 

```
MMP Accounting Solutions Ltd
Chartered Certified Accountants
42 Cudworth Road
Willesborough
Ashford
Kent
TN24 0BG
```



```
CROSSLINE CHRISTIAN COUNSELLING SERVICE
```

```
Contents of the Financial Statements
for the Year Ended 31 March 2021
```

||**`Page`**|**`Page`**|**`Page`**|
|---|---|---|---|
|**`Report of the Trustees`**|`1`|`to`|`2`|
|**`Independent Examiner's Report`**||`3`||
|**`Statement of Financial Activities`**||`4`||
|**`Balance Sheet`**||`5`||
|**`Notes to the Financial Statements`**|`6`|`to`|`10`|
|**`Detailed Statement of Financial Activities`**||`11`||





```
CROSSLINE CHRISTIAN COUNSELLING SERVICE
```

## **`Report of the Trustees`** 

## **`for the Year Ended 31 March 2021`** 

```
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31March2021.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordance with
theFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective 1
January 2019).
```

## **`OBJECTIVES AND ACTIVITIES`** 

## **`Objectives and aims`** 

```
Thecharityisconstitutedunderatrustdeeddated24thNovember1991.Theobjectsunderthedeed of
trustaretheadvancementoftheChristianreligionbyestablishingandcarryingonacounselling service
based upon the Christian faith and doctrine.
```

## **`FINANCIAL REVIEW`** 

```
ThetrustoperatesaChristiancounsellingserviceinMaidstone.Duringtheyeartherewere65 client
assessmentsandapproximately124clientscounselledover2,092sessionswith29active counsellors.
Thetrusteesarealsogratefulfortheunstintingeffortsofitsvolunteerswhoareinvolvedin service
provision.
```

```
TheStatementofFinancialActivitiesasshownonpage4showsanetdecreaseinfundsfortheyear of
£4,504(2020£6,226increase),andfundscarriedforwardof£51,871(2020£56,375).Thetrustees aim
istoholdfreereservesofbetweensixandtwelvemonth'sexpenditure,andfundsheldarewithin this
range.
```

## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** 

## **`Governing document`** 

```
Thecharityiscontrolledbyitsgoverningdocument,adeedoftrustandconstitutesan unincorporated
charity.
```

## **`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number`** 

```
1008809
```

## **`Principal address`** 

```
Maidstone Community Support Centre
39-48 Marsham Street
Maidstone
Kent
ME14 1HH
```

## **`Trustees`** 

```
Dr A Jones
Mrs S Roberts
Mrs C V H Mennie
Dr L Kemp
Rev R Williamson
Mr S Rogers
Ms E Day
Mr P Roberts
```

## **`Independent Examiner`** 

```
MMP Accounting Solutions Ltd
Chartered Certified Accountants
42 Cudworth Road
Willesborough
Ashford
Kent
TN24 0BG
```

```
Page 1
```



```
CROSSLINE CHRISTIAN COUNSELLING SERVICE
```

## **`Report of the Trustees for the Year Ended 31 March 2021`** 

```
Approved by order of the board of trustees on 7 January 2022 and signed on its behalf by:
```

```
Dr A Jones - Trustee
```

```
Page 2
```



## **`Independent Examiner's Report to the Trustees of Crossline Christian Counselling Service`** 

## **`Independent examiner's report to the trustees of Crossline Christian Counselling Service`** 

```
IreporttothecharitytrusteesonmyexaminationoftheaccountsofCrosslineChristian Counselling
Service (the Trust) for the year ended 31 March 2021.
```

## **`Responsibilities and basis of report`** 

```
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsin accordance
with the requirements of the Charities Act 2011 ('the Act').
```

```
IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutundersection145oftheAct and
incarryingoutmyexaminationIhavefollowedallapplicableDirectionsgivenbytheCharity Commission
under section 145(5)(b) of the Act.
```

## **`Independent examiner's statement`** 

```
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattention in
connection with the examination giving me cause to believe that in any material respect:
```

`1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or` 

`2. the accounts do not accord with those records; or` 

`3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.` 

```
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.
```

```
Nicholas May FCCA
```

```
The Association of Chartered Certified Accountants
MMP Accounting Solutions Ltd
Chartered Certified Accountants
42 Cudworth Road
Willesborough
Ashford
Kent
TN24 0BG
```

```
7 January 2022
```

```
Page 3
```



```
CROSSLINE CHRISTIAN COUNSELLING SERVICE
```

## **`Statement of Financial Activities`** 

## **`for the Year Ended 31 March 2021`** 

|||`31.3.21`|`31.3.20`|
|---|---|---|---|
|||`Unrestricted`|`Total`|
|||`fund`|`funds`|
||`Notes`|`£`|`£`|
|**`INCOME AND ENDOWMENTS FROM`**||||
|`Donations and legacies`||`60,099`|`74,060`|
|`Investment income`|`2`|`45`|`47`|
|**`Total`**||`60,144`|`74,107`|
|**`EXPENDITURE ON`**||||
|**`Charitable activities`**||||
|`Christian Counselling`||`64,648`|`67,881`|
|**`NET INCOME/(EXPENDITURE)`**||`(4,504)`|`6,226`|
|**`RECONCILIATION OF FUNDS`**||||
|**`Total funds brought forward`**||`56,375`|`50,149`|
|**`TOTAL FUNDS CARRIED FORWARD`**||`51,871`|`56,375`|



```
The notes form part of these financial statements
```

```
Page 4
```



```
CROSSLINE CHRISTIAN COUNSELLING SERVICE
```

## **`Balance Sheet`** 

## **`31 March 2021`** 

|`31.3.21`<br>`Unrestricted`<br>`fund`<br>`Notes`<br>`£`<br>**`FIXED ASSETS`**<br>`Tangible assets`<br>`5`<br>`8,885`<br>**`CURRENT ASSETS`**<br>`Debtors`<br>`6`<br>`5,096`<br>`Cash at bank and in hand`<br>`38,558`<br>`43,654`<br>**`CREDITORS`**<br>`Amounts falling due within one year`<br>`7`<br>`(668)`<br>**`NET CURRENT ASSETS`**<br>`42,986`<br>**`TOTAL ASSETS LESS CURRENT`**<br>**`LIABILITIES`**<br>`51,871`<br>**`NET ASSETS`**<br>`51,871`<br>**`FUNDS`**<br>`8`<br>`Unrestricted funds`<br>`51,871`<br>**`TOTAL FUNDS`**<br>`51,871`|`31.3.20`<br>`Total`<br>`funds`<br>`£`<br>`10,195`<br>`8,065`<br>`38,656`<br>`46,721`<br>`(541)`<br>`46,180`<br>`56,375`<br>`56,375`<br>`56,375`<br>`56,375`|
|---|---|



```
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
7 January 2022 and were signed on its behalf by:
```

```
Dr A Jones - Trustee
```

```
Dr L Kemp - Trustee
```

```
The notes form part of these financial statements
```

```
Page 5
```



```
CROSSLINE CHRISTIAN COUNSELLING SERVICE
```

## **`Notes to the Financial Statements`** 

## **`for the Year Ended 31 March 2021`** 

## **`1. ACCOUNTING POLICIES`** 

## **`Basis of preparing the financial statements`** 

```
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
withtheFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancial statements
have been prepared under the historical cost convention.
```

## **`Income`** 

```
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.
```

## **`Expenditure`** 

```
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefits will
berequiredinsettlementandtheamountoftheobligationcanbemeasuredreliably. Expenditure
isaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregate all
costrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadings they
have been allocated to activities on a basis consistent with the use of resources.
```

## **`Tangible fixed assets`** 

```
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.
```

```
Office equipment- 25% on reducing balance
Fixtures and fittings- 15% on reducing balance
Computer equipment- 15% on reducing balance
```

## **`Taxation`** 

```
The charity is exempt from tax on its charitable activities.
```

## **`Fund accounting`** 

```
Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.
```

```
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsof the
charity.Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedfor particular
restricted purposes.
```

```
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.
```

## **`Pension costs and other post-retirement benefits`** 

```
Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayabletothe charity's
pensionschemearechargedtotheStatementofFinancialActivitiesintheperiodtowhich they
relate.
```

```
continued...
```

```
Page 6
```



```
CROSSLINE CHRISTIAN COUNSELLING SERVICE
```

## **`Notes to the Financial Statements - continued`** 

## **`for the Year Ended 31 March 2021`** 

## **`2. INVESTMENT INCOME`** 

|`Deposit account interest`<br>**`TRUSTEES' REMUNERATION AND BENEFITS`**<br>`Trustees' salaries`<br>`Trustees' social security`|`31.3.21`<br>`£`<br>`45`<br>`31.3.21`<br>`£`<br>`18,309`<br>`3,418`<br>`21,727`|`31.3.20`<br>`£`<br>`47`<br>`31.3.20`<br>`£`<br>`32,740`<br>`5,003`|
|---|---|---|
|||`37,743`|



## **`3. TRUSTEES' REMUNERATION AND BENEFITS`** 

```
Remunerationwaspaidtothetrusteeforotherdutiesperformedwithinthecharityonly. No
payment was made to the them for their duties as a trustee.
```

## **`Trustees' expenses`** 

```
Therewerenotrustees'expensespaidfortheyearended31March2021norfortheyear ended
31 March 2020.
```

## **`4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`** 

||`Unrestricte`|
|---|---|
||`fund`|
||`£`|
|**`INCOME AND ENDOWMENTS FROM`**||
|`Donations and legacies`|`74,060`|
|`Investment income`|`47`|
|**`Total`**|`74,107`|
|**`EXPENDITURE ON`**||
|**`Charitable activities`**||
|`Christian Counselling`|`67,881`|
|**`NET INCOME`**|`6,226`|
|**`RECONCILIATION OF FUNDS`**||
|**`Total funds brought forward`**|`50,149`|
|**`TOTAL FUNDS CARRIED FORWARD`**|`56,375`|



```
continued...
```

```
Page 7
```



```
CROSSLINE CHRISTIAN COUNSELLING SERVICE
```

## **`Notes to the Financial Statements - continued`** 

## **`for the Year Ended 31 March 2021`** 

|**`5.`**|**`TANGIBLE FIXED ASSETS`**||||||
|---|---|---|---|---|---|---|
|||||`Fixtures`|||
|||`Office`||`and`|`Computer`||
|||`equipment`||`fittings`|`equipment`|`Totals`|
|||`£`||`£`|`£`|`£`|
||**`COST`**||||||
||`At 1 April 2020`|`8,065`||`11,946`|`7,080`|`27,091`|
||`Additions`||`-`|`-`|`384`|`384`|
||`At 31 March 2021`|`8,065`||`11,946`|`7,464`|`27,475`|
||**`DEPRECIATION`**||||||
||`At 1 April 2020`|`6,995`||`6,391`|`3,510`|`16,896`|
||`Charge for year`||`268`|`833`|`593`|`1,694`|
||`At 31 March 2021`|`7,263`||`7,224`|`4,103`|`18,590`|
||**`NET BOOK VALUE`**||||||
||`At 31 March 2021`||`802`|`4,722`|`3,361`|`8,885`|
||`At 31 March 2020`|`1,070`||`5,555`|`3,570`|`10,195`|
|**`6.`**|**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**||||||
||||||`31.3.21`|`31.3.20`|
||||||`£`|`£`|
||`Other debtors`||||`5,096`|`8,065`|
|**`7.`**|**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE`**|||**`YEAR`**|||
||||||`31.3.21`|`31.3.20`|
||||||`£`|`£`|
||`Other creditors`||||`668`|`541`|
|**`8.`**|**`MOVEMENT IN FUNDS`**||||||
||||||`Net`||
||||||`movement`|`At`|
|||||`At 1.4.20`|`in funds`|`31.3.21`|
|||||`£`|`£`|`£`|
||**`Unrestricted funds`**||||||
||`General fund`|||`56,375`|`(4,504)`|`51,871`|
||**`TOTAL FUNDS`**|||`56,375`|`(4,504)`|`51,871`|
||`Net movement in funds, included in the above are`||`as follows:`||||
|||||`Incoming`|`Resources`|`Movement`|
|||||`resources`|`expended`|`in funds`|
|||||`£`|`£`|`£`|
||**`Unrestricted funds`**||||||
||`General fund`|||`60,144`|`(64,648)`|`(4,504)`|
||**`TOTAL FUNDS`**|||`60,144`|`(64,648)`|`(4,504)`|



```
continued...
```

```
Page 8
```



```
CROSSLINE CHRISTIAN COUNSELLING SERVICE
```

## **`Notes to the Financial Statements - continued`** 

## **`for the Year Ended 31 March 2021`** 

## **`8. MOVEMENT IN FUNDS - continued`** 

## **`Comparatives for movement in funds`** 

|**`Unrestricted funds`**<br>`General fund`<br>**`TOTAL FUNDS`**<br>`Comparative net movement in funds, included in the above a`<br><br>**`Unrestricted funds`**<br>`General fund`<br>**`TOTAL FUNDS`**|`Net`<br>`movement`<br>`At`<br>`At 1.4.19`<br>`in funds`<br>`31.3.20`<br>`£`<br>`£`<br>`£`<br>`50,149`<br>`6,226`<br>`56,375`<br>`50,149`<br>`6,226`<br>`56,375`<br>`re as follows:`<br>`Incoming`<br>`Resources`<br>`Movement`<br>`resources`<br>`expended`<br>`in funds`<br>`£`<br>`£`<br>`£`<br>`74,107`<br>`(67,881)`<br>`6,226`<br>`74,107`<br>`(67,881)`<br>`6,226`|
|---|---|



```
A current year 12 months and prior year 12 months combined position is as follows:
```

|**`Unrestricted funds`**<br>`General fund`<br>**`TOTAL FUNDS`**|`Net`<br>`movement`<br>`At 1.4.19`<br>`in funds`<br>`£`<br>`£`<br>`50,149`<br>`1,722`<br>`50,149`<br>`1,722`|`At`<br>`31.3.21`<br>`£`<br>`51,871`|
|---|---|---|
|||`51,871`|



```
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:
```

||`Incoming`|`Resources`|`Movement`|
|---|---|---|---|
||`resources`|`expended`|`in funds`|
||`£`|`£`|`£`|
|**`Unrestricted funds`**||||
|`General fund`|`134,251`|`(132,529)`|`1,722`|
|**`TOTAL FUNDS`**|`134,251`|`(132,529)`|`1,722`|



```
continued...
```

```
Page 9
```



```
CROSSLINE CHRISTIAN COUNSELLING SERVICE
```

```
Notes to the Financial Statements - continued
for the Year Ended 31 March 2021
```

## **`9. RELATED PARTY DISCLOSURES`** 

```
There were no related party transactions for the year ended 31 March 2021.
```

```
Page 10
```



```
CROSSLINE CHRISTIAN COUNSELLING SERVICE
```

|**`Detailed Statement of Financial Activities`**|||
|---|---|---|
|**`for the Year Ended 31 March 2021`**|||
||`31.3.21`|`31.3.20`|
||`£`|`£`|
|**`INCOME AND ENDOWMENTS`**|||
|**`Donations and legacies`**|||
|`Donations`|`34,313`|`27,934`|
|`Gift aid`|`20,690`|`38,061`|
|`Tax reclaimable`|`5,096`|`8,065`|
||`60,099`|`74,060`|
|**`Investment income`**|||
|`Deposit account interest`|`45`|`47`|
|**`Total incoming resources`**|`60,144`|`74,107`|
|**`EXPENDITURE`**|||
|**`Charitable activities`**|||
|`Trustees' salaries`|`18,309`|`32,740`|
|`Trustees' social security`|`3,418`|`5,003`|
|`Wages`|`11,607`|`-`|
|`Social security`|`3,899`|`-`|
|`Pensions`|`1,131`|`-`|
|`Insurance`|`1,457`|`1,329`|
|`Light and heat`|`1,440`|`1,440`|
|`Telephone and web-site`|`1,093`|`1,035`|
|`Postage and stationery`|`173`|`678`|
|`Sundries`|`-`|`2,947`|
|`Supervision`|`13,391`|`5,370`|
|`Travel`|`37`|`5,697`|
|`Training`|`779`|`1,002`|
|`Car park rental`|`3,600`|`4,320`|
|`Gift vouchers`|`574`|`1,560`|
|`Repairs and renewals`|`809`|`1,446`|
|`Cleaning`|`-`|`360`|
|`Computer expenses`|`425`|`302`|
|`Office equipment depreciation`|`268`|`358`|
|`Fixtures & fittings depreciation`|`833`|`981`|
|`Computer equipment depreciation`|`593`|`630`|
||`63,836`|`67,198`|
|**`Support costs`**|||
|**`Finance`**|||
|`Bank charges`|`-`|`2`|
|**`Governance costs`**|||
|`Accountancy and legal fees`|`812`|`681`|
|`Total resources expended`|`64,648`|`67,881`|
|**`Net (expenditure)/income`**|`(4,504)`|`6,226`|



```
This page does not form part of the statutory financial statements
```

```
Page 11
```