OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-08-31-accounts

���������������������������������������������������� ! ������������"���������������#�$$#�

�������������������������� ������������������������������������������������������������������ ���

���� �!���"�!#� �

"��������$% &�#��'()� ��������� 

The CROSS Project

Contents of the Financial Statements
for the Year Ended 31st August 2021
Page
Report of the Trustees 1 to 2
Statement of Financial Activities 3
Balance Sheet 4 to 5
Notes to the Financial Statements 6 to 8
Detailed Statement of Financial Activities 9
Independent Examiner's Report to the Trustees 10

THE CROSS PROJECT

Report of the Trustees
for the Year Ended 31st August 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with
the financial statements of the charity for the year ended 31st August 2021. The trustees have adopted the provisions of
the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 2845211 (England and Wales)

Registered Charity number
1026601

Registered office

Belle Isle Christian Centre
Belle Isle Avenue
Wakefield
West Yorkshire
WF1 5JY

Trustees

Mr. M N Bradley
Mr. A Willis
Mr N J Rigby
Mr I Price
Bishop A Robinson
Mrs E Gage
Revd Mrs K Robertson

Company Secretary

Mr. M N Bradley

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by
guarantee, as defined by the Companies Act 2006.

Other governance issues

New trustees are appointed after obtaining references from local churches and organisations, and providing evidence of DBS
self-declarations. The induction process consists of familiarisation by attending trustees' meetings before formal appointment.
Individual Trustees act as directors of the different parts of the organisation, depending on their respective skills. The charity
maintains a register of trustee related parties, and declarations of interest are sought at each trustee meeting.
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate
controls are in place to provide reasonable assurance against fraud and error.

OBJECTIVES & ACTIVITIES

Significant activities

The CROSS Project's objective is to advance the education of children of school age by presenting Christianity in a lively and
interesting way. The objective also meets the Charity Commission’s guidance for achieving a public benefit. The Project would
not exist without the financial and prayer support of Wakefield Churches and our individual supporters. It is so humbling that
every year God provides the resources we need and we are very grateful.

We now have a team manager supported by 3 schools workers, including an additional staff member appointed during the year.
We have been able to fulfil all of our schools commitments and received commendations from school management on the
quality of our work.

We continued to receive significant gifts and grants from churches and charitable foundations, including a one-off totally
unexpected gift of £65,000 from the Woolhope Trust.

The current national school funding reductions had an impact on our income from partnership with schools, which decreased
by over £4,000.

Page 1

ReEAJt of the TnL%tres for the YearFxthl 31stAugull2tr21 ChgritabkArtivities The COVH>19 vints a signifKantfiW￿t￿l irr4￿ wirklwith. athd Stttlfi￿lly in Closing hLX)Is (xwwotkers visiL We rorppletcd a risk a&Sessn￿nt which ¢￿firn￿ tha the CROSS Flried was still abk to 0￿e ￿ a goiD8 durirhg 201>21 with ￿[nrte vthin8 agreed with s¢h(ds. As 4 rtsultofthis aTrJ ￿ re￿I￿rd. the uUd'Sfir￿nClal 15 secure for Jttl-21 The J&si year h&8 be•) othe of blessing ard Crfxj £￿11n￿￿ w us¢ CRO￿ FA)w¢rfully to and withess within school& We are gfdteful fortt to sl¥)w CKwJ'& love 8TKI S￿et05￿￿￿8 and • Rewlew of theyear All of IMJr staff have workcd hard iokndop ￿lity resour￿ &s a mlt wc have been aNe to fulfil all rf (w ￿1￿￿)1$ commiinrts aThi LEttived c¢Mnmthtions fnxn sdvx)I ma￿erne￿ OD the qu￿1ryOfOur wTr We skxni tsver£52.¢XK) on ￿1MM)IS wirk for 2(rts2l. a dtcrtwe of the p￿K￿ ycar. Th¢ ¢UTreJrt national sch￿] fuTythng red￿lOr& hpaj an IMP￿ OD ouriwx)Y fm wti5tupvith 7which thcr¢48ed by over£4.(KK). Wc were extremely p]eased that iwl irmne fTom i¥¥)r5 in¢Thsed by over£4.8IX)115%1. We ree¢iv¢d a or¢ off urtx￿ted gift of £05.(XXI frm theW(y)]1¥4rTru5L Tr tram c1)ntin￿l its hard wixk it) applyin8 forth wt& We are treTneNiously 8rnteful fortr Sup[￿ of thc Th￿￿h¢S and ￿nd& Howe>w wè are Mill ]￿king for fvrt￿r ways to eoable u6 tOc￿lin￿ ￿)r wct The Th￿tea% cork4thr that a p)licy ￿r￿Id t¢ to hav¢ suificitthi rtrvestoo&tr8¢e fix a 5cIM)ol rni if all firding ceased: in IY2I that rep￿￿ re8¢Trr$ of oNtr£14.m). c￿￿ent rernatc this arn(NJnL Pr1￿%￿1 tuTh11￿ p4)wre8 The principal sources of fiLndin8 for ts ¢htri¢y Trgular i￿11¥1d￿￿ 8ifts fJDrn c￿]$ll8￿3 ory1 ¢hurcls with Connection towakefield. aTrJ WLS from chritaN¢ trus Post BalaN Sheet Eve covItN19, althwgh le&s of a riSkIt￿ la8 )taL ¢Thin￿$ ￿ give wKertainty f¢x futu￿ operaliotL& AJtlKwJ8h ts k>n8 leThn impact will hAv¢ ￿ b¢ Y¢.asse￿￿ in futtlle ytar& r yvi¢¢t t1￿ ￿11 htve sufficieN fund5 aNI donRuoD$to ¢wiiDue as a 8¢xn8 LxJ)cern. STATEMEKT OFDIRECtORS' RLwNS1BIL￿IL The Chariti¢¥ Ad the Cl￿PanieS Act rtyuire the Truses torn flnwKi•J $w￿nts f￿ eath finattciai Jtar whith 8iV¢ A WKI f¥ir view of thc 5tste of affair5 of the ch￿](Y &$ ￿ the end of financial year￿d of s4uplus or deficitof the eknity. In preparing ttw fina￿141 s¢ameM5 ￿ TIV￿¢¢5 arr requiffd to. - seleL1 suithble a¢CO￿ling Frf)liGies and aprAy consimently. . mske Jud￿Ments aJMI ¢4imates that and prthL aThJ . prepare the finathcial swetKDts iy> g(in8C0rK￿ baw unkss it i&iDappTr4>riate to that th¢chaThty will continue in b￿]ne . sthte whether 8pp]able x¢(th)Un8 sthNJo]th and have Ixn fdlort SUbi￿t to ?￿Y ft)#terio] <kparni￿s dtxlod a￿1 explained in th financial staments. TheTru#ees a]w re5Wn5ibk f(r Mairtainl￿ ade¢4Me ￿¢￿Jnu￿8 re£ords wIMch thsckne with w$on￿k I￿48rY at a tin fitlancia) PKTrsition of the charity ￿MI w1￿ch are Suff￿lerA LO sh)w and exp]#in ¢hwity'5 tran5action5 a￿1 etthle them to ensuty thol the financial cffltply with drCOrnrA￿skn 2(MK¥ and C￿￿PIY with regU￿1(￿S math ull&r the Chrities ACL Try atr ajso TESP)Miblc for 5afe8uardiTrg th asxts dthe chwiry atkl for tskin8 Tr&SfxJable stepg forth¢ prevention and ￿e£ll0￿ of fraud and otherlrTEguI￿itie& The trustees tmve TEviewed thtsrepn and hav¢ cottI￿a¢d ¥Je MJ iKuh%i5tewies the fi¥u￿5 disclol In th¢ fInar￿jaI sratement These #tro￿nts lv¢ tet) ¥YepxnJ in withtr rADvisioLsarvlicknk subm to tk small cornparric5 regim¢ l awrvv¢ atlKd 5tat¢Tllentof fiDaDL?ai aaivities aTht trAla￿e skttt frr ts yearentsd 31 August 2W21. awj ¢onfirni thatl have made available 8ll Inf￿rnatiOn rttessary fff its ON BEHAtSOF Bi$hopTony Robins)D - Tn]5tc Date.. 25 May 2022

THE CROSS PROJECT

Statement of Financial Activities for the Year Ended 31st August 2021

2021 2020
Unrestricted Restricted Total Total
Funds Fund Funds Funds
Note £ £ £ £
INCOME
Income from generated funds
Donations, legacies and grants 126,002 1,000 127,002 48,384
Other trading activities 2
257		 257 379
Income from investment 3
17		 17 0
Income from charitable activities
Schools work 0 0 4,150
Total income 126,276 1,000 127,276 52,913
EXPENSES
Expenditure on charitable activities
Schools work 50,668 1,711 52,379 53,088
Other expenditure 0 0 0 0
Total expenses 50,668 1,711 52,379 53,088
NET INCOMING / (OUTGOING) RESOURCES 75,608 (711) 74,897 (175)
RECONCILIATION OF FUNDS
Total funds brought forward 15,514 711 16,225 16,400
TOTAL FUNDS CARRIED FORWARD 91,122 0 91,122 16,225

The notes form part of these financial statements Page 3

THE CROSS PROJECT

Balance Sheet

for the Year Ended 31st August 2021

Unrestricted
Funds
£
Note
FIXED ASSETS
Equipment at cost
7
14,376
Less Depreciation
7
(14,000)
Total Fixed Assets
376
CURRENT ASSETS
Cash at bank and in hand
91,321
Prepayments & Debtors
8
291
91,612
CREDITORS
Amounts falling due within one year
9
(866)
(866)
NET CURRENT ASSETS
90,746
TOTAL ASSETS LESS CURRENT LIABILITIES
91,122
NET ASSETS
91,122
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
Funds
£
Note
FIXED ASSETS
Equipment at cost
7
14,376
Less Depreciation
7
(14,000)
Total Fixed Assets
376
CURRENT ASSETS
Cash at bank and in hand
91,321
Prepayments & Debtors
8
291
91,612
CREDITORS
Amounts falling due within one year
9
(866)
(866)
NET CURRENT ASSETS
90,746
TOTAL ASSETS LESS CURRENT LIABILITIES
91,122
NET ASSETS
91,122
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
Fund
£
0
0
0
0
0
0
0
0		 31 August
2021
Total
Funds
£
14,376
(14,000)
376
91,321
291
91,612
(866)
(866)		 31 August
2020
Total
Funds
£
14,376
(13,878)
498
14,612
2,190
16,802
(1,075)
(1,075)
90,746 0 90,746 15,727
91,122 0 91,122
16,225
91,122 0 91,122
16,225
91,122
0
91,122		 15,514
711
16,225

The notes form part of these financial statements Page 4 continued...

THE CROSS PROJECT

Balance Sheet - continued At 31st August 2021

The Trustees are satisfied that the charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2021.

None of the trustees have required the charitable company to obtain an audit of its financial statements for the year ended 31st August 2021 in accordance with Section 476 of the Companies Act 2006. However, in accordance with section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner whose report appears on page 10.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and with the Financial Reporting Standard for Smaller Entities (effective April 2008).

The financial statements were approved by the Board of Trustees on ............................................. and were signed on its 25 May 2022 behalf by:

.......................................... ...

Trustee: Mr N J Rigby

The notes form part of these financial statements Page 5

THE CROSS PROJECT Notes to the Financial Statements for the Year Ended 31st August 2021

1. ACCOUNTING POLICIES

Accounting convention

The accounts have been drawn up in accordance with the provisions of the Charities (Accounts and Reports) Regulations 2008 and the companies Acts, and include the results of the charity's operations which are described in the Trustees' Report, all of which are continuing. Advantage has been taken of Section 396(5) of The Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the Charity's operation and in order to comply with the requirements of the SORP. The charity meets the definition of a public benefit entity under FRS102. The company has also taken advantage of the exemption in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Where incoming resources have related expenditure (as with fundraising income) these are reported gross in the SOFA. Incoming resources from tax reclaims are included in the SOFA in the same financial period as the gift to which they relate.

The value of voluntary help received is not included in the accounts but is described in the Trustees' annual report.

Resources expended

Expenditure is accounted for on an accruals basis as soon as there is a legal or constructive obligation and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Governance Costs include the costs of the preparation and examination of statutory accounts.

Tangible fixed assets

Depreciation is provided at an annual rate of 20% in order to write off each asset over its estimated useful life.

Taxation

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

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the statement of financial activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. OTHER TRADING ACTIVITIES

2021 2020
£ £
Fundraising Income 0 374
====
3. INCOME FROM INVESTMENT
2021 2020
£ £
Bank interest 17 0
===

Page 6

THE CROSS PROJECT Notes to the Financial Statements - continued

for the Year Ended 31st August 2021

4. NET INCOMING/(OUTGOING) RESOURCES

Net resources are stated after charging/(crediting):

resources are stated after charging/(crediting):
2021 2020
£ £
Depreciation - owned assets 122 238
Other operating leases 842 675

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or benefits for the year ended 31st August 2021 nor for the year ended 31[st] August 2020

Trustees' Expenses

There were no trustees' expenses paid for the year ended 31st August 2021 nor for the year ended 31[st] August 2020

6. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 Unrestricted
34,651
2,167
2,584
39,402		 Restricted
336
336		 2021
£
34,987
2,167
2,584
39,738		 2020
£
40,679
(4)
1,862
42,537

7. TANGIBLE FIXED ASSETS

£
COST
At 1st September 2020
Additions
Sales and write-offs
At 31st August
2021
DEPRECIATION
At 1st September 2020
Charge for year
Less depreciation on sales
At 31st August
2021
NET BOOK VALUE
At 31st August
2021
At 31st August
2020
2021
8. PREPAYMENTS & DEBTORS
£
Gift Aid Reclaim
291
Other
0		 Plant and
machinery etc
£
14,376
0
0
14,376
13,878
122
0
14,000
376
498
291		 2020
£
1,090
1,100
2,190

Page 7

THE CROSS PROJECT

Notes to the Financial Statements - continued

for the Year Ended 31st August 2021

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Taxation and social security
Other creditors		 2021
£
206
660
866		 2020
£
415
660
1,044

10. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Anchor Trust (for specific resources to help schools work)
Westhill Endowment Trust (for specific resources to help schools work)
Total Restricted Funds
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Anchor Trust (for specific resources to help schools work)
Westhill Endowment Trust (for specific resources to help schools work)
Total
TOTAL FUNDS		 At 1 Sept
2020
£
15,514
0
711		 Net
movement in
Funds
£
75,608
0
(711)		 At 31 Aug
2021
£
91,122
0
0
711 (711) 0
16,225
Incoming
resources
£
126,276
1,000
0
1,000
127,276		 74,897
Resources
expended
£
50,668
1,000
711
1,711
52,379
91,122
Movement
in Funds
£
75,608
0
(711)
(711)
74,897

11. RELATED PARTIES AND ASSOCIATIONS

The Cross Project leases rooms provided by Wakefield Baptist Church. Two of the trustees, Mr A Willis and Mr M Bradley, are leaders at the Baptist Church. They do not participate in any discussions on matters related to the room hire.

Mr Ian Price is a Trustee and works as a self-employed advisor to the Cross Project for one day a week. He does not participate in any discussions on staff salaries. There are no other related parties and associations.

12. POST BALANCE SHEET EVENT

The COVID-19 virus continues to have a significant financial impact worldwide, and specifically in closing the schools where our workers visit. We have completed a risk assessment which confirms that the CROSS Project is still able to operate as a going concern during 2020-21 using government furlough support, although the long term impact will have to be assessed during the year.

Page 8

THE CROSS PROJECT Notes to the Financial Statements - continued for the Year Ended 31st August 2021

INCOME
Donations, legacies and grants
Churches
Individuals using Gift Aid
Individuals not using Gift Aid
Trusts
Government grants
Gift aid
Other trading activities
Fundraising events
Sundry Income
Income from investment
Bank interest
Income from charitable activities
Schools work
Total income
EXPENSES
Expenditure on charitable activities
Employees (see note 6)
Employees Other Costs
Office Expenses
Premises
Training & conferences
Fundraising expenses
Resources and other costs
Governance costs:Independent Examination
Other expenditure
Office and Premises expenses include:
Support costs
Management
Resources purchased
Information technology
Repairs and renewals		 Unrestricted
11,219
14,644
7,580
90,747
0
1,812
126,002
0
257
257
17
0
126,276
Unrestricted
39,402
205
3,381
4,349
50
0
2,621
660
50,668
0
1,970
0		 Restricted
1,000
1,000
0
1,000
Restricted
336
508
867
1,711
0
867
0		 2021
£
11,219
14,644
7,580
91,747
0
1,812
127,002
0
257
257
17
0
127,276
39,738
205
3,889
4,349
50
0
3,488
660
52,379
0
2,837
0		 2020
£
8,806
12,314
7,450
13,589
3,225
3,001
48,384
374
4
379
0
4,150
52,913
42,537
646
3,408
4,338
459
0
1,040
660
53,088
0
849
0

This page does not form part of the statutory financial statements Page 9

THE CROSS PROJECT (COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31ST AUGUST 2021

Report to the trustees/ members of The Cross Project on the accounts for the year ended 31st August 2021.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Donna Leppitt Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF Date: 26th May 2022

Page 10