REGISTERED CHARITY NUMBER: 1008809
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
FOR
CROSSLINE CHRISTIAN COUNSELLING SERVICE
Xeinadin South East Limited
Unit 68 Basepoint
Shearway Business Park
Folkestone
Kent
CT19 4RH
CROSSLINE CHRISTIAN COUNSELLING SERVICE
CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024
|
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 2024
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31March2024.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.Duringtheyeartherewere86 client
assessmentsandapproximately126clientscounselledover1,474sessionswith22active counsellors.
Thetrusteesarealsogratefulfortheunstintingeffortsofitsvolunteerswhoareinvolvedin service
provision.
TheStatementofFinancialActivitiesasshownonpage4showsanetincreaseinfundsfortheyear of
£13,469(2023£541decrease),andfundscarriedforwardof£43,398(2023£29,929).Thetrustees aim
is to hold free reserves of between three and six month's expenditure.
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 Chairman
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
Xeinadin South East Limited
Unit 68 Basepoint
Shearway Business Park
Folkestone
Kent
CT19 4RH
Page 1
CROSSLINE CHRISTIAN COUNSELLING SERVICE
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2024
Approved by order of the board of trustees on 26 January 2025 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 2024.
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 Institute of Chartered Accountants in England and Wales
Xeinadin South East Limited
Unit 68 Basepoint
Shearway Business Park
Folkestone
Kent
CT19 4RH
26 January 2025
Page 3
CROSSLINE CHRISTIAN COUNSELLING SERVICE
STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 March 2024
Unrestricted
Restricted
fund
fund
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
84,488
10,499
Investment income
2
168
72
Total
84,656
10,571
EXPENDITURE ON
Charitable activities
Christian Counselling
79,606
1,342
Other
810
-
Total
80,416
1,342
NET INCOME/(EXPENDITURE)
4,240
9,229
RECONCILIATION OF FUNDS
Total funds brought forward
20,934
8,995
TOTAL FUNDS CARRIED FORWARD
25,174
18,224 |
31.3.24
31.3.23
Total
Total
funds
funds
£
£
94,987
74,345
240
27
95,227
74,372
80,948
74,913
810
-
81,758
74,913
13,469
(541)
29,929
30,470
43,398
29,929 |
|
|
The notes form part of these financial statements
Page 4
CROSSLINE CHRISTIAN COUNSELLING SERVICE
BALANCE SHEET
31 March 2024
Unrestricted
Restricted
fund
fund
Notes
£
£
FIXED ASSETS
Tangible assets
5
950
-
CURRENT ASSETS
Debtors
6
6,903
-
Cash at bank and in hand
26,949
18,224
33,852
18,224
CREDITORS
Amounts falling due within one year
7
(9,628)
-
NET CURRENT ASSETS
24,224
18,224
TOTAL ASSETS LESS CURRENT
LIABILITIES
25,174
18,224
NET ASSETS
25,174
18,224
FUNDS
9
Unrestricted funds
Restricted funds
TOTAL FUNDS |
31.3.24
Total
funds
£
950
6,903
45,173
52,076
(9,628)
42,448
43,398
43,398
25,174
18,224
43,398 |
31.3.23
Total
funds
£
3,922
4,856
22,497
27,353
(1,346)
26,007
29,929
29,929
20,934
8,995
29,929 |
|
|
|
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
26 January 2025 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 2024
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 cost
Fixtures and fittings- 15% on cost
Computer equipment- 33% on cost
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 2024
2. INVESTMENT INCOME
3.
INVESTMENT INCOME |
|
|
|
31.3.24 |
31.3.23 |
|
£ |
£ |
Deposit account interest |
240 |
27 |
TRUSTEES' REMUNERATION AND BENEFITS |
|
|
|
31.3.24 |
31.3.23 |
|
£ |
£ |
Trustees' salaries |
17,430 |
22,500 |
Remunerationwaspaidtothetrusteeforotherdutiesperformedwithinthecharityonly. No
payment was made to the them for their duties as a trustee.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended31March2024norfortheyear ended
31 March 2023.
4.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
fund
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
65,350
8,995
Investment income
27
-
Total
65,377
8,995
EXPENDITURE ON
Charitable activities
Christian Counselling
74,913
-
NET INCOME/(EXPENDITURE)
(9,536)
8,995
RECONCILIATION OF FUNDS
Total funds brought forward
30,470
-
TOTAL FUNDS CARRIED FORWARD
20,934
8,995 |
Total
funds
£
74,345
27
74,372
74,913
(541)
30,470
29,929 |
|
|
continued...
Page 7
CROSSLINE CHRISTIAN COUNSELLING SERVICE
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024
5.TANGIBLE FIXED ASSETS
5. |
TANGIBLE FIXED ASSETS |
|
|
|
|
|
|
|
|
|
|
|
|
Fixtures |
|
|
|
|
|
Office |
|
|
|
and |
Computer |
|
|
|
equipment |
|
|
fittings |
|
equipment |
Totals |
|
|
|
£ |
|
|
£ |
£ |
£ |
|
COST |
|
|
|
|
|
|
|
|
At 1 April 2023 |
8,065 |
|
|
2,678 |
|
7,980 |
18,723 |
|
Disposals |
|
(385) |
|
|
- |
(1,485) |
(1,870) |
|
At 31 March 2024 |
7,680 |
|
|
2,678 |
|
6,495 |
16,853 |
|
DEPRECIATION |
|
|
|
|
|
|
|
|
At 1 April 2023 |
7,613 |
|
|
2,009 |
|
5,179 |
14,801 |
|
Charge for year |
|
401 |
|
|
294 |
2,143 |
2,838 |
|
Eliminated on disposal |
|
(334) |
|
|
- |
(1,402) |
(1,736) |
|
At 31 March 2024 |
7,680 |
|
|
2,303 |
|
5,920 |
15,903 |
|
NET BOOK VALUE |
|
|
|
|
|
|
|
|
At 31 March 2024 |
|
|
- |
|
375 |
575 |
950 |
|
At 31 March 2023 |
|
452 |
|
|
669 |
2,801 |
3,922 |
6. |
DEBTORS: AMOUNTS FALLING DUE WITHIN |
|
ONE YEAR |
|
|
|
|
|
|
|
|
|
|
|
|
31.3.24 |
31.3.23 |
|
|
|
|
|
|
|
£ |
£ |
|
Other debtors |
|
|
|
|
|
6,903 |
4,856 |
7. |
CREDITORS: AMOUNTS FALLING DUE |
WITHIN |
|
ONE YEAR |
|
|
|
|
|
|
|
|
|
|
|
31.3.24 |
31.3.23 |
|
|
|
|
|
|
|
£ |
£ |
|
Bank loans and overdrafts (see note 8) |
|
|
|
|
|
7,900 |
- |
|
Taxation and social security |
|
|
|
|
|
106 |
536 |
|
Other creditors |
|
|
|
|
|
1,622 |
810 |
|
|
|
|
|
|
|
9,628 |
1,346 |
8. |
LOANS |
|
|
|
|
|
|
|
|
An analysis of the maturity of loans is given below: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
31.3.24 |
31.3.23 |
|
|
|
|
|
|
|
£ |
£ |
|
Amounts falling due within one year on demand: |
|
|
|
|
|
|
|
|
Bank overdrafts |
|
|
|
|
|
7,900 |
- |
continued...
Page 8
CROSSLINE CHRISTIAN COUNSELLING SERVICE
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024
9. MOVEMENT IN FUNDS
MOVEMENT IN FUNDS |
|
|
|
|
|
Net |
|
|
|
movement |
At |
At 1.4.23 |
|
in funds |
31.3.24 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
20,934 |
4,240 |
25,174 |
Restricted funds |
|
|
|
Restricted Fund |
8,995 |
9,229 |
18,224 |
TOTAL FUNDS |
29,929 |
13,469 |
43,398 |
Net movement in funds, included in the above are as follows: |
|
|
|
Incoming |
|
Resources |
Movement |
resources |
|
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
84,656 |
(80,416) |
4,240 |
Restricted funds |
|
|
|
Restricted Fund |
10,571 |
(1,342) |
9,229 |
TOTAL FUNDS |
95,227 |
(81,758) |
13,469 |
Comparatives for movement in funds |
|
|
|
|
|
Net |
|
|
|
movement |
At |
At 1.4.22 |
|
in funds |
31.3.23 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
30,470 |
(9,536) |
20,934 |
Restricted funds |
|
|
|
Restricted Fund |
- |
8,995 |
8,995 |
TOTAL FUNDS |
30,470 |
(541) |
29,929 |
Comparative net movement in funds, included in the above are as follows: |
|
|
|
Incoming |
|
Resources |
Movement |
resources |
|
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
65,377 |
(74,913) |
(9,536) |
Restricted funds |
|
|
|
Restricted Fund |
8,995 |
- |
8,995 |
TOTAL FUNDS |
74,372 |
(74,913) |
(541) |
continued...
Page 9
CROSSLINE CHRISTIAN COUNSELLING SERVICE
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024
9. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
Restricted funds
Restricted Fund
TOTAL FUNDS |
Net
movement
At 1.4.22
in funds
£
£
30,470
(5,296)
-
18,224
30,470
12,928 |
At
31.3.24
£
25,174
18,224 |
|
|
43,398 |
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
150,033 |
(155,329) |
(5,296) |
Restricted funds |
|
|
|
Restricted Fund |
19,566 |
(1,342) |
18,224 |
TOTAL FUNDS |
169,599 |
(156,671) |
12,928 |
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
Page 10
CROSSLINE CHRISTIAN COUNSELLING SERVICE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 March 2024
for the Year Ended 31 |
March 2024 |
|
|
31.3.24 |
31.3.23 |
|
£ |
£ |
INCOME AND ENDOWMENTS |
|
|
Donations and legacies |
|
|
Donations |
60,474 |
50,064 |
Gift aid |
27,610 |
19,425 |
Tax reclaimable |
6,903 |
4,856 |
|
94,987 |
74,345 |
Investment income |
|
|
Deposit account interest |
240 |
27 |
Total incoming resources |
95,227 |
74,372 |
EXPENDITURE |
|
|
Charitable activities |
|
|
Trustees' salaries |
17,430 |
22,500 |
Wages |
21,675 |
16,875 |
Pensions |
650 |
506 |
Insurance |
1,404 |
1,503 |
Telephone |
292 |
265 |
Postage and stationery |
162 |
513 |
Sundries |
453 |
62 |
Supervision |
11,985 |
11,361 |
Travel |
1,743 |
1,156 |
Training |
1,815 |
928 |
Rent |
15,623 |
14,638 |
Fund raising |
1,992 |
1,485 |
Gift vouchers |
439 |
726 |
Repairs and renewals |
631 |
803 |
Computer and website expenses |
657 |
- |
Subscriptions |
187 |
- |
Office equipment depreciation |
401 |
150 |
Fixtures & fittings depreciation |
294 |
118 |
Computer equipment depreciation |
2,143 |
494 |
Loss on sale of tangible fixed assets |
134 |
- |
|
80,110 |
74,083 |
Support costs |
|
|
Finance |
|
|
Bank charges |
28 |
20 |
Governance costs |
|
|
Accountancy |
1,620 |
810 |
Total resources expended |
81,758 |
74,913 |
Net income/(expenditure) |
13,469 |
(541) |
This page does not form part of the statutory financial statements
Page 11