```
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`<br>`Restricted`<br>`fund`<br>`fund`<br>`Notes`<br>`£`<br>`£`<br>**`INCOME AND ENDOWMENTS FROM`**<br>`Donations and legacies`<br>`84,488`<br>`10,499`<br>`Investment income`<br>`2`<br>`168`<br>`72`<br>**`Total`**<br>`84,656`<br>`10,571`<br>**`EXPENDITURE ON`**<br>**`Charitable activities`**<br>`Christian Counselling`<br>`79,606`<br>`1,342`<br>`Other`<br>`810`<br>`-`<br>**`Total`**<br>`80,416`<br>`1,342`<br>**`NET INCOME/(EXPENDITURE)`**<br>`4,240`<br>`9,229`<br>**`RECONCILIATION OF FUNDS`**<br>`Total funds brought forward`<br>`20,934`<br>`8,995`<br>**`TOTAL FUNDS CARRIED FORWARD`**<br>`25,174`<br>`18,224`|`31.3.24`<br>`31.3.23`<br>`Total`<br>`Total`<br>`funds`<br>`funds`<br>`£`<br>`£`<br>`94,987`<br>`74,345`<br>`240`<br>`27`<br>`95,227`<br>`74,372`<br>`80,948`<br>`74,913`<br>`810`<br>`-`<br>`81,758`<br>`74,913`<br>`13,469`<br>`(541)`<br>`29,929`<br>`30,470`<br>`43,398`<br>`29,929`|
|---|---|



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

```
Page 4
```



```
CROSSLINE CHRISTIAN COUNSELLING SERVICE
```

## **`BALANCE SHEET`** 

## **`31 March 2024`** 

|`Unrestricted`<br>`Restricted`<br>`fund`<br>`fund`<br>`Notes`<br>`£`<br>`£`<br>**`FIXED ASSETS`**<br>`Tangible assets`<br>`5`<br>`950`<br>`-`<br>**`CURRENT ASSETS`**<br>`Debtors`<br>`6`<br>`6,903`<br>`-`<br>`Cash at bank and in hand`<br>`26,949`<br>`18,224`<br>`33,852`<br>`18,224`<br>**`CREDITORS`**<br>`Amounts falling due within one year`<br>`7`<br>`(9,628)`<br>`-`<br>**`NET CURRENT ASSETS`**<br>`24,224`<br>`18,224`<br>**`TOTAL ASSETS LESS CURRENT`**<br>**`LIABILITIES`**<br>`25,174`<br>`18,224`<br>**`NET ASSETS`**<br>`25,174`<br>`18,224`<br>**`FUNDS`**<br>`9`<br>`Unrestricted funds`<br>`Restricted funds`<br>**`TOTAL FUNDS`**|`31.3.24`<br>`Total`<br>`funds`<br>`£`<br>`950`<br>`6,903`<br>`45,173`<br>`52,076`<br>`(9,628)`<br>`42,448`<br>`43,398`<br>`43,398`<br>`25,174`<br>`18,224`<br>`43,398`|`31.3.23`<br>`Total`<br>`funds`<br>`£`<br>`3,922`<br>`4,856`<br>`22,497`<br>`27,353`<br>`(1,346)`<br>`26,007`<br>`29,929`<br>`29,929`<br>`20,934`<br>`8,995`<br>`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`<br>`Restricted`<br>`fund`<br>`fund`<br>`£`<br>`£`<br>**`INCOME AND ENDOWMENTS FROM`**<br>`Donations and legacies`<br>`65,350`<br>`8,995`<br>`Investment income`<br>`27`<br>`-`<br>**`Total`**<br>`65,377`<br>`8,995`<br>**`EXPENDITURE ON`**<br>**`Charitable activities`**<br>`Christian Counselling`<br>`74,913`<br>`-`<br>**`NET INCOME/(EXPENDITURE)`**<br>`(9,536)`<br>`8,995`<br>**`RECONCILIATION OF FUNDS`**<br>`Total funds brought forward`<br>`30,470`<br>`-`<br>**`TOTAL FUNDS CARRIED FORWARD`**<br>`20,934`<br>`8,995`|`Total`<br>`funds`<br>`£`<br>`74,345`<br>`27`<br>`74,372`<br>`74,913`<br>`(541)`<br>`30,470`<br>`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`**<br>`General fund`<br>**`Restricted funds`**<br>`Restricted Fund`<br>**`TOTAL FUNDS`**|`Net`<br>`movement`<br>`At 1.4.22`<br>`in funds`<br>`£`<br>`£`<br>`30,470`<br>`(5,296)`<br>`-`<br>`18,224`<br>`30,470`<br>`12,928`|`At`<br>`31.3.24`<br>`£`<br>`25,174`<br>`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
```