REGISTERED CHARITY NUMBER: 1008809
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2022
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 2022
|
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 2022
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31March2022.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.Duringtheyeartherewere90 client
assessmentsandapproximately112clientscounselledover1,636sessionswith21active counsellors.
Thetrusteesarealsogratefulfortheunstintingeffortsofitsvolunteerswhoareinvolvedin service
provision.
TheStatementofFinancialActivitiesasshownonpage4showsanetdecreaseinfundsfortheyear of
£21,401(2021£4,504),andfundscarriedforwardof£30,470(2021£51,871).Thetrusteesaimis to
hold free reserves of between three and six month's expenditure, and funds held are within 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 2022
Approved by order of the board of trustees on 23 January 2023 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 2022.
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
25 January 2023
Page 3
CROSSLINE CHRISTIAN COUNSELLING SERVICE
Statement of Financial Activities
for the Year Ended 31 March 2022
|
|
31.3.22 |
31.3.21 |
|
|
Unrestricted |
Total |
|
|
fund |
funds |
|
Notes |
£ |
£ |
INCOME AND ENDOWMENTS FROM |
|
|
|
Donations and legacies |
|
56,443 |
60,099 |
Investment income |
2 |
8 |
45 |
Total |
|
56,451 |
60,144 |
EXPENDITURE ON |
|
|
|
Charitable activities |
|
|
|
Christian Counselling |
|
77,852 |
64,648 |
NET INCOME/(EXPENDITURE) |
|
(21,401) |
(4,504) |
RECONCILIATION OF FUNDS |
|
|
|
Total funds brought forward |
|
51,871 |
56,375 |
TOTAL FUNDS CARRIED FORWARD |
|
30,470 |
51,871 |
The notes form part of these financial statements
Page 4
CROSSLINE CHRISTIAN COUNSELLING SERVICE
Balance Sheet
31 March 2022
31.3.22
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
5
4,685
CURRENT ASSETS
Debtors
6
4,934
Cash at bank and in hand
21,589
26,523
CREDITORS
Amounts falling due within one year
7
(738)
NET CURRENT ASSETS
25,785
TOTAL ASSETS LESS CURRENT
LIABILITIES
30,470
NET ASSETS
30,470
FUNDS
8
Unrestricted funds
30,470
TOTAL FUNDS
30,470 |
31.3.21
Total
funds
£
8,885
5,096
38,558
43,654
(668)
42,986
51,871
51,871
51,871
51,871 |
|
|
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
23 January 2023 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 2022
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 2022
2. INVESTMENT INCOME
3.
INVESTMENT INCOME |
|
|
|
31.3.22 |
31.3.21 |
|
£ |
£ |
Deposit account interest |
8 |
45 |
TRUSTEES' REMUNERATION AND BENEFITS |
|
|
|
31.3.22 |
31.3.21 |
|
£ |
£ |
Trustees' salaries |
21,840 |
21,727 |
Remunerationwaspaidtothetrusteeforotherdutiesperformedwithinthecharityonly. No
payment was made to the them for their duties as a trustee.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended31March2022norfortheyear ended
31 March 2021.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
|
Unrestricted |
|
fund |
|
£ |
INCOME AND ENDOWMENTS FROM |
|
Donations and legacies |
60,099 |
Investment income |
45 |
Total |
60,144 |
EXPENDITURE ON |
|
Charitable activities |
|
Christian Counselling |
64,648 |
NET INCOME/(EXPENDITURE) |
(4,504) |
RECONCILIATION OF FUNDS |
|
Total funds brought forward |
56,375 |
TOTAL FUNDS CARRIED FORWARD |
51,871 |
continued...
Page 7
CROSSLINE CHRISTIAN COUNSELLING SERVICE
Notes to the Financial Statements - continued
for the Year Ended 31 March 2022
5. |
TANGIBLE FIXED ASSETS |
|
|
|
|
|
|
|
|
|
Fixtures |
|
|
|
|
Office |
|
and |
Computer |
|
|
|
equipment |
|
fittings |
equipment |
Totals |
|
|
£ |
|
£ |
£ |
£ |
|
COST |
|
|
|
|
|
|
At 1 April 2021 |
8,065 |
|
11,946 |
7,464 |
27,475 |
|
Additions |
|
- |
- |
516 |
516 |
|
Disposals |
|
- |
(9,268) |
- |
(9,268) |
|
At 31 March 2022 |
8,065 |
|
2,678 |
7,980 |
18,723 |
|
DEPRECIATION |
|
|
|
|
|
|
At 1 April 2021 |
7,263 |
|
7,224 |
4,103 |
18,590 |
|
Charge for year |
|
200 |
139 |
581 |
920 |
|
Eliminated on disposal |
|
- |
(5,472) |
- |
(5,472) |
|
At 31 March 2022 |
7,463 |
|
1,891 |
4,684 |
14,038 |
|
NET BOOK VALUE |
|
|
|
|
|
|
At 31 March 2022 |
|
602 |
787 |
3,296 |
4,685 |
|
At 31 March 2021 |
|
802 |
4,722 |
3,361 |
8,885 |
6. |
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
|
|
|
|
|
|
|
|
31.3.22 |
31.3.21 |
|
|
|
|
|
£ |
£ |
|
Other debtors |
|
|
|
4,934 |
5,096 |
7. |
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE |
|
|
YEAR |
|
|
|
|
|
|
|
31.3.22 |
31.3.21 |
|
|
|
|
|
£ |
£ |
|
Other creditors |
|
|
|
738 |
668 |
8. |
MOVEMENT IN FUNDS |
|
|
|
|
|
|
|
|
|
|
Net |
|
|
|
|
|
|
movement |
At |
|
|
|
|
At 1.4.21 |
in funds |
31.3.22 |
|
|
|
|
£ |
£ |
£ |
|
Unrestricted funds |
|
|
|
|
|
|
General fund |
|
|
51,871 |
(21,401) |
30,470 |
|
TOTAL FUNDS |
|
|
51,871 |
(21,401) |
30,470 |
|
Net movement in funds, included in the above are |
|
as follows: |
|
|
|
|
|
|
|
Incoming |
Resources |
Movement |
|
|
|
|
resources |
expended |
in funds |
|
|
|
|
£ |
£ |
£ |
|
Unrestricted funds |
|
|
|
|
|
|
General fund |
|
|
56,451 |
(77,852) |
(21,401) |
|
TOTAL FUNDS |
|
|
56,451 |
(77,852) |
(21,401) |
continued...
Page 8
CROSSLINE CHRISTIAN COUNSELLING SERVICE
Notes to the Financial Statements - continued
for the Year Ended 31 March 2022
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
Comparative net movement in funds, included in the above a
Unrestricted funds
General fund
TOTAL FUNDS |
Net
movement
At
At 1.4.20
in funds
31.3.21
£
£
£
56,375
(4,504)
51,871
56,375
(4,504)
51,871
re as follows:
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
60,144
(64,648)
(4,504)
60,144
(64,648)
(4,504) |
|
|
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
Net
movement
At 1.4.20
in funds
£
£
56,375
(25,905)
56,375
(25,905) |
At
31.3.22
£
30,470 |
|
|
30,470 |
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
116,595 |
(142,500) |
(25,905) |
TOTAL FUNDS |
116,595 |
(142,500) |
(25,905) |
continued...
Page 9
CROSSLINE CHRISTIAN COUNSELLING SERVICE
Notes to the Financial Statements - continued
for the Year Ended 31 March 2022
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2022.
Page 10
CROSSLINE CHRISTIAN COUNSELLING SERVICE
Detailed Statement of Financial Activities |
|
|
for the Year Ended 31 March 2022 |
|
|
|
31.3.22 |
31.3.21 |
|
£ |
£ |
INCOME AND ENDOWMENTS |
|
|
Donations and legacies |
|
|
Donations |
31,949 |
34,313 |
Gift aid |
19,560 |
20,690 |
Tax reclaimable |
4,934 |
5,096 |
|
56,443 |
60,099 |
Investment income |
|
|
Deposit account interest |
8 |
45 |
Total incoming resources |
56,451 |
60,144 |
EXPENDITURE |
|
|
Charitable activities |
|
|
Trustees' salaries |
21,840 |
21,727 |
Wages |
16,380 |
16,152 |
Pensions |
491 |
485 |
Insurance |
1,457 |
1,457 |
Light and heat |
720 |
1,440 |
Telephone |
2,508 |
1,093 |
Postage and stationery |
393 |
173 |
Sundries |
65 |
- |
Supervision |
10,106 |
13,391 |
Travel |
900 |
37 |
Training |
129 |
779 |
Rent |
10,175 |
3,600 |
Fund raising |
2,313 |
- |
Gift vouchers |
973 |
574 |
Repairs and renewals |
3,227 |
809 |
Computer and website expenses |
720 |
425 |
Office equipment depreciation |
200 |
268 |
Fixtures & fittings depreciation |
3,935 |
833 |
Computer equipment depreciation |
582 |
593 |
|
77,114 |
63,836 |
Support costs |
|
|
Governance costs |
|
|
Accountancy and legal fees |
738 |
812 |
Total resources expended |
77,852 |
64,648 |
Net expenditure |
(21,401) |
(4,504) |
This page does not form part of the statutory financial statements
Page 11