**REGISTERED COMPANY NUMBER: 2845211 (England and Wales) REGISTERED CHARITY NUMBER: 1026601** Report of the Trustees and Unaudited Financial Statements For The Year Ended 31st August 2022 for THE CROSS PROJECT Prepared by N J RIGBY Treasurer The CROSS Project Contents of the Financial Statements for the Year Ended 31st August 2022 ||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 2022 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 2022. 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 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. We were able once again to generate income from partnership with schools of over £4,000. Page 1 ## THE CROSS PROJECT Report of the Trustees for the Year Ended 31st August 2022 (continued) ## **ACHIEVEMENT AND PERFORl"1ANCE** ## **Charitable Activities** We were able to go into schools again following the restrictions of the COVID-19 virus, and we are now operating as we did before the pandemic. The trust's financial position is secure for 2022-23. The last year has been one of blessing and opportunity as God continues to use CROSS powerfully to serve and witness within schools. We arc grateful for the opporttmitics to show God's love and grace to students and staff. ## **F�ANCIAL REVIEW** ## **Review of the Year** We recruited new staff in the year. This increased om· spending to over £70,000 on schools work for 2021-22, an increase of 33% on the previous year. As a result we have been able to fulfil all of our schools commitments and received commendations from school management on the quality of our work. We were able to agree income from partnership with schools, of over £4,000. Total income from donors decreased by almost £5,000 (15%). We are tremendously grateful for the suppott of the Churches and friends. However we are still looking for further ways to enable us to continue our work: we have several initiatives during 2023 designed to encourage new and increased donations. Also, the team continued its hard work in applying for grants. As a result, we only needed to use £3,200 of our reserves to support revenue spending. ## **Reserves Policy** The Trustees consider that a prndent policy would be to have sufficient reserves to operate for a school term if' all f'unding ceased: in 2022 that would represent reserves of over £19,000. Current reserves are above this amount. ## **Principal funding sources** The principal sources of funding for the charity arc regular and individual gifts from Christians and churches with some connection to Wakefield, and grants from charitable t[r] nsts. ## **STATEMENT OF DIRECTORS' RESPONSIBILITIES** The Charities Act and the Companies Act require the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to - - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; and - prepare the financial statements on the going concern basis unless it is inappropriate lo presume thal the charity will continue in business; - state whether applicable accounting standards and statements ofrecommended practice have been followed, subject to any material departures disclosed and explained in the financial statements. The Trnstees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the fmancial position of the charity and which are sullicient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees have reviewed this report, and have concluded that there a[r] e no inconsistencies with the figures disclosed In the financial statements. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. J approve the attached statement of financial activities and balance sheet for the year ended 31 August 2022, and confirm that I have made available all • formation necessary for its preparation. Date: 17 May 2023 Bishop Tony Robinson - Trustee Page 2 THE CROSS PKOJECT Stsietneni of Financia] Act￿1￿leS fot th£ Year Ended i 1st Augu 2022 2022 2021 Toial Funds I'mrtsirkied Funds Resirltttd Fund Fund5 INC'OIIL Income from genorgttd fllDds Danaiion%. l¢gaci¢% and granL4 127.002 J12 J12 frvm ¢hRrilMblE *tlivliies Schools work 4JBO Totgl in¢om¢ 66.PAi 66,841 127.276 EIPFNSF. 70J178 70,078 52.379 Other tipendllurt 'ot*l txpeniej 70.078 70,078 2.379 NTr:'r IN('l)MlTr4C. I InllTC.OINfvl RTr.%OI'RC'F. lJJJ71 (J2371 74.897 R Tr:('l))<'ll.i.i-I'i()N ()Tr' biiN[) 'I'(>iul lund% bruu8hi fvrw4rd 91.122 16.225 T(>TIll. FIIYDS ('..IRRITr:I) Tr'()RII'..IRI) The notes fonn part ofthese fllwLcial stste[[￿lts PaE¢ 3 THE CROSS PKOJECT Balance She fot th£ Year Ended J 1st Augu 2022 31 Au%u$i ZU21 Tolil Fund5 31 Augusi 2021 Tthal Funds I'nrt5tricled Funds Re51rirttd Fund Notr FIXTr'D..ISSETS quipmL￿1 Al LLSS DL'pfL'Ciatio 14,974 14,Y74 142411 14.376 114.0001 T￿111 Firyed,l%sets 733 733 376 C'a%h ai b&ink and in hand PrL'p8imL￿1s & ik.bl(￿S J78 378 291 88,434 88.434 C'RTr.l)I'ri)R Ami)unL4 lalling due within one year IIJR21 112821 18661 .746 87 #7 NTr:'r 91.122 Rt.¥lrlilL,d TOTpll. FIINDS 87 84 91.122 The notes lorn) part ofthe5e financial stste[[￿ Page 4 cmiinu¢d. THE CROSS PROJECT Bdl&ULi¢ Slirri- iuiiliiiur At 3 IstAugust 2022 The'ltugtee5 are sat15fied th* th¢ charitsble company 15 cntiutd io ¢x¢mptiOn froffl audit und¢r Section 477 of the Companie5 Act 2006 for the yw ¢ndcd 315tAugust 2022. Nonc of th¢ tN3tCC3 havc rcquifGd thG Gharitabl¢ wmpatLy to obtaiii audit of it3 rijiali￿￿a[ 5tat¢iilCiits fui tlii y¢¢ll 31SIAu8USf 2022 in accordance With Section 41b Of the Lompanies AGt IUU6. However, ￿ accordance with sectson J45 ot the Charit1¢5 Act 2011, the accounts havc bccn cxatnincd by an Indepcndent F.xaminer whoEe Teport appears on page 10. Th¢ trust¢¢s acknowlcdge their responsibilities foi lal ensuring. that the charitable company keeps acctsuntin% records that comply Section 386 of th¢ CompaniesA¢t 2006 and Ib} preparing financial statements which give a true and fair vieTh' olthe state of afiairs ofthc Ch￿.itable company as at the end of each financial year and of its surylus or deficii for e&h fin2nci&l year aeeordanee the requirements oFSection 394 and 395 and which othenvt$¢ comply with the r¢quiremtnts of the Comp?ni&sAct 2006 relatin8 to rinan¢iaJ 3tatcmcnts, 30 far as applicablc to thc charitablc company. These financial ￿atements have been prepared in aeeordante the.%petial pmvision5 01.Part 15 ot.the Cornpanies Act 2006 Telating to small ch￿]￿bIe companies and with the Financial Reporting Standard for SmfLller Eniities leffectiveApril 20081. The fmanciai statements were approved by the Board of Trustees Ott 17 May 2023 and were $i8nd on its half bj". NJRi The notes form part of these financial statements Page 5 THE CROSS PROJECT Note5 to the Financial Sutrtnents for th¢ Yrar F.nded i151 August 2022 I.ACCOUNTING POLICIES ACcou￿11￿g convention The aLLI)unl% haie been dramn up in aL¢thrdanie iiith the pmi"isioths ofthe Chariti¢% IAvix)UnL% and Rery)rtsl Regulaii()n% 2008 and Ihe companics Aci& and irtc1udL￿ the results ol-the Lharin's osmtions i4hich are dL￿rib¢d in ihL TrusicL'S' Repon, all ot. vhiLh are continuing. Adi'antage ha5 ￿en uken ol-Seaion 396151 of"I"he C'otnpanies Aci 2006 lo alloM" the formal ofthe finanLiul stattrnentS' to be ad￿￿ted io TefleLi the special nature ofihe ChariiN's (Iperaiion and in i)rder to c(irnpl!' ￿..ith the requir¥menl% l)f the SORP. The Lhtsriti tn¢eL% the d¢fJnitii)n c)fa puhliL ben¥fLi eniili, under FRS102. The Lc)nip)nv ha% al%1) kLn adi'aniasL ol'ihL LXLmption in Financial RLVOrting Sthndard No I Irom the requirement io produce a cash Ilo statement. Incoming ￿SoUrC¢S All inLominb) rL'SoufLes are included on thL Sthiemeni of Financial Activities when the charity is Icgalli eniiiled to the income and thL amount can be quaniilied 14 iih reasonable aceurdci.. Where incomin8 resources hai'e relaied expenditure las i4 iih lundraising inLx>mel thesL are rLEK)rted gross in ihc S()l.A. Ineoming re￿urCeS from reLlaims are included in ihe S()l.'A in the Mme linanLial ￿rI0￿ ￿ Ihe gitl MhiLh tho. relJte. ThL valu¢ ol'ioluntarv h¢lp rei¢iv¢d is noi in¢lud¢d in th¢ *Younts bui is dcscrilKd in th¢ TrUs￿¢S, annual rcpori. Resources expended I..XPLndiiurL 1.% aiLI)unted lor on accruals basis 5(K)n as ihere is a legal or Lx)n5tTuLli%'e obligalion and ha% b¢en Lla%%ified undLr hLaUin¥* ihdl a¥¥rL¥ulL ull Li)%1 TL'laiLd i(} IhL ia¢L'gon. WhLrL Lll.%l% Liinn()I bL' dirL*ilN atlribulLd lil pArtiLulJr hLuJingT th¥1 blx'n allL¥¥al¢J ¢0 aLIiI'l¢iLs on a basis Lonsist¢nt %iith th¢ uy¢ ol-rL¥)ur¢¢s. (il)I'L'rnanLL L'c)%t% InLIudL￿ ihe L()SLS ol-IhL' pfLparntion L.Kaminaiion of SUiUii)rv aiwunLS. Tanglhle fixed assels l)¥pr¥LiatiÉin 1% prtii idL(J ilt an raiL 01-20% in ordcr to i￿11£ 011.￿h assd over i¢S es¢ima¢cd uyclul lile. TgXAtlon 'I'hL uh￿ltY 15 L.¥Lmpl trum LorrM)rdtion IJX on its charitablc acti%'itics. Fund hceourtting I Inr¥%Lri¥lid lund% ¢an h¢ u.s¢d in ￿¢fir￿n¢¢ wilh th¢ charitshl¢ ()bj¢¢LlI'eS )1 lh¢ dts¢rthion ofih¢ ￿U$ll¢S. RLstriLtL,d I'unds Lan c)nl% k, USLXI IcTrr pJrtiLular rL*trIL1L￿ r￿r[￿)￿.5 iiiihin thL' (>hjL￿Its i)I'the LhJrii!'. RL%iriLllI)ns arisL ishcn 5pccilicd t)v Ihc donor or whcn funds arc rai5cd for pariicular rcstrictcd PUTFrf)SCS. l.urth¢r ¢xplan4¢ion of¢h¢ nawre and pvrtK)s¢ of¢a¢h fund is in¢luded in th¢ no*s ¢0 the finan¢ial s¢a*m¢nts. HI￿ purchase and leasin% commilments RLntal% paid undLf 17PLrating Ic4sc5 arc chargcd lo the stsiemcnl orrinancial aciiviiiLs on a stTai8hi linc basi5 oi'¢r th¢ p¢riixl (Il-th¢ l¢a5¢. Pension cost5 And other post-nt1￿Men1 benefils "I'hl ¥h&iri￿h1L Ll?mpJnk i)pLralis a dL11nL￿ Li)niribu(ion ￿nSIOn sLhLrync. Conlribuiions palable to the Lharitsblc cotnpany's pension 5chcmc ihargcd 10 thc 5thicm¢nl of Financial Aclii iti¢s in the ￿rIOd to ￿'hich thev relate. 2. OTHER TRADING ACTIVITIES 21122 2021 Fundraising Ine()me J. INCOME FROM IPIVESTMENT 2022 2021 Bank intcrest 17 Page 6 TriE CKOSS PKOJECI" Note5 lo the FI[￿nCial Sthie￿￿]ts- c(xrtuJued for the Ye3[ Ended ilst August 2022 4. NET IliC.ONIIJC.IIOIITC.OII%C.I RESOI'RCES regourLL% aTt SlalLQ after eharwn8llL[L￿Jll1￿gl." 2022 2021 Depreciation- owned assets Oth¢r operating l¢as¢s 241 842 -$. TRIISTEES, R Tr:P¥l1INER..ITIO*4 AND BE%EFITS 'IhLfL I¥LTL' 1ruslLL￿, fL'miinLraiion ur LK'nLlil5 fur ilk. ￿￿ended 31sr Augu5E 2022 nor lor th¢ )¢ar ¢nd¢d il, Au8usI 2021 Tru8ite$' Tr'.xpen$e$ 'I'hLfL WL'fL' nv tr￿$(e¢s, txpthtses paid for th )earen&d 31st Augu noi fur IhL ILar Ln￿l￿ 31, AuBilSI 2021 2022 6. STplFF C'OST oresirkitd Resirltitd 2022 2021 Wa¥L% dnd ¥thlariL¥ %IKiJl SLLuriiy Lu% 34.Q87 2.Ih7 2.584 39.73¥ 3.-$1)2 Plant and m*¢hin¢Th ¢1¢ Al l%1 %LplLyn￿r 2021 14J76 SalLS and ivrile-(>ffs Al 31$1 Augu%i 2022 14,974 DTr'PR Tr'('I,.I'I'I(IN Ai Ibl 5L'ar LL￿5 dipftclalion ott sale5 14,IMIO 241 Al 31$1 Augu%t 2022 14341 NTr'.'r ROQK I'Jll.IlF. Ai 31bl Augus1 2V22 733 Al 31st AUBUSI 2021 376 2022 2021 X. PRF.PI1l"￿lF.￿Ts & DFBTnRS Gift Aid R¢¢laim OihLr 378 291 378 291 Pa8e 7 THE CROSS PROJEC[ Notrs io Ih¢ Financial Ststem¢nLs- cmiinue41 for the Yeat Ended ilst Augu￿ 2022 9. CRF.DITORS.. .IMOIINTS FJlI.l.ING DI'F. M'ITHJ% ONF. I'F_.IR 2022 2021 'laxaliLbn and si)cial ￿CUrit). OlheT creditors 622 660 1.282 206 660 866 11). MOI'LMLNT IN FIIYDS Net m¢biem¢DI ID Al l .Sepi 2021 Ai31 Aug 2022 LnL'ral lund 91.122 13,2371 Rt.slri¢led fund% Aiiiliiir I'ru4111i)r %ptiJf¢c rewurLY$ 10 h¢lp wo￿) WL'tsihill l.,ndliwinL'ni'l'r￿￿l (for b￿Lif1¢ Tes(AWCts 10 help sch(d5 workl 13.237 %7.HXS Nti moitmeni In funds. bncludtd In the #hobt folh)**'. In¢ominb Te5(yurcL¥ RL%IHir¢e L1PLy￿L.d Ilnre*trl¢l¢d fundi 66.841 70.078 132371 Rt&lrictcd funds AnLlii)r I'rust Ifiir SPLYific r<8ourccs lo hclp schDDls %%'ork) WL%iliill F.lldiiwm¥ni Trw%l Ifi)r.*￿(IriC T¥WLT¢¢S io h¥lp s¢h(M)Is workl TOT..11. FIIYD 66.N41 70.078 3237 I I. RF.I.,ITF.D P.IRTIF..% IIID Jl%S()C'I,ITlaNS Unl vl'ihi IrublLLs. Mr M t5radlt¥ tsl l..mpli￿lx￿ (Iih¥r I'this ()IIILL l..xpLnseb 39.738 32 4.IMI2 4J16 831 4.D02 4J26 3.88 4.349 'rraininB & cnnlLfL'n¢e5 l.Iindrai%in8 L1PLn￿s 3.48S fj6Q $2..379 Indiyind¢nt F.X0mJn￿i0n 71b.Ib78 Oiher exptmdltu 0￿1CC Prgmi8e$ exptnsti illcludt: 5upwbrl T*lan*gem¢nl Ri%iTriiriL) piifLhatsLd Infvrm*iiipn IerhnvlD￿. Repairs and renewa15 409 469 2,837 'rhi5 page d[￿ llDI foTm part of the ￿atU¢￿Tr fth**ial 5th1ements Page 9 ## **THE CROSS PROJECT (COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER’S REPORT ON THE** ## **ACCOUNTS FOR THE YEAR ENDED 31ST AUGUST 2022** I report to the Trustees on my examination of the financial statements for The Cross Project for the year ended 31st August 2022. ## **Responsibilities and basis of report** As the Trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act). Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or - the financial statements do not accord with those records; or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or - the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities - **·** preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. **D M P Leppitt** Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF Date: 20th June 2023 Page 10