REGISTERED cO￿1PANI. NUI¥IBER: 2845211 IEn%lat)d gnd MAles} REGISTEREDCHARITY NLIMBER: 1026601 sproject of th¢ Trusi¢L's and UnJudit¢d Finat)¢ial Siaiemcnts ForThc YLYr F.nded 3151 August 2023 for I'lll.: C-R()%% l?R()Ji.'("r Prqyared bv NJ Rloby Ti¢ilbur¢r The CROSS Projeci Contents ofthe Financial Staiernents for ihL Yoar Ended 3 Au8uA 2023 Page RLWrt ofthe Tn￿[cl l Lo2 Siaiemeni ofi.'inancial Actil'iiies BalanLL SheLit 4toi Noies ￿ the l.'inancial SthiemenLS 6t08 D¢iail¢J Stai¢m¢ni of Finan¢ial A¢¢i%'iii¢s Independent Lxaminerfs RLFQrt ts) the I'rus 10 THE CROSS PROJECT Re￿)rt of the Truste¢5 for ihL Yoar Ended 3 Au8uA 2023 The Iru5tees who are also dir¢clor5 01-the charip. for ihe purtKbSes ofihe CoTnyanies Aci 2006, pre5¢ni theiT T¢￿)n w".ith th¢ finanLial 5tai¢rnent5 01 the Lharitv for ihe !'¢aT ended 31si Augus1202",. The trusiees hai'e a£bpied ihe PTOVlSions of the Stsi¢m¢rtL of ReLC)mmended PTa¢liL¢ ISORPI'A¢¢tsuniing and ReTX)rting h! Chthtie%' i%%u¢d in MJr¢h 2005. REFERENCE ANDADMINISTIL4TIVE DETAIIS Registered C'ompany number 284521 I ILnglJnd Il'al¢%l Registered Charity number 1026601 Re%igtered offite BLIIL 1slL C'hristian C'enire iILIIL 1slL Avenue Wakelield W¢si Yorkshir¢ Wl.'15JY Trustees Mr. Nl N 14radlLy Mr N J Rigby Mr% l.. (la￿TrL R¥id Mr% K Ri)iK'rtst)n Mr I l (i(x)dwin Company %ecretary Mr. M N Ilr4idlL)' STRIIC'TIIRF.,f.OVFRNAP4C'.E AYD mA￿AGE￿1F.NT Governlng document "I'hl uharity 1% Liinlr(IllLd IL% g(i%'crnin8 d()LumLnl. a dccd oftrus( and constiiulcs a limitsxl LX)mpanv. limiicd by gudraniLx. a% dLlinLd hy th¢ C'()mpani1sAii 2(￿. Other governgnce 1sSlItS NLl4. IruslLL.% arL app)iniLd alicr obtainin8 rcfcrcnccs fmm local churchcs and or8anisalions. and PTOi'idin8 cNidcncc i)ri)iJ %LII'.dLLlaratiiin%. I'hL induitiiin proLLSS Lonsisis ol. familiarisaiion b¥. aiiLnding IrusiLX5' meL￿1n8s hLI()rL fiirmal aprrt)intsnLni. Indi% idual .1 ru5t¢¢5 3¥¢ as Jirrclor5 ofih¢ ditT¢r¢nt parts orth¢ organi5J¢ion. d¢rthding vn th¢iT r¢5P¢Ctii'¢ ski11s.'I'h¥ charit mainiJin% d fL'¥i%IL'r i)firustL*' fLldiL'd partlL%. dnd dLKlaraiicins 1)f iniLfL*%i JfL' 4iughi dl ￿Lh inJ%lL'L mL*iting. I'hl iru%tLLS havL a duty to idLniily and reNieii the risks io 14hiLh ihc LhariL)' is CNW5cd and Lo LnsurL appropriale contro15 arc in plaLL t(> pro￿lde Te&8onable assuranec a8ainst fraud and error. OWb.CTIVES & AC'TII'ITIES Sl%nifitAnt fictivilies Thl C ROSS Pri)jLLI'S objcctLVC IS to advanec thL L￿uCation of children ofscknl a8e prLscnLin8 christianit￿ in a livclv and inlcrcsting ￿"aN.. Thc objective a150 mcets the C-haTllI C-ommission s guidancc for achici'ing a public bencfii. Thc Projccl would not ¢¥15t ii"ithout th¢ tinancial and pr3i¢r 511twrt of Wakefield Churches and our individual suptKkrtets. It is 50 huTnbling diat eierv ) Cjixi pn?vidts the reM)tsrLe% we nee41 lie Jre i.ern grdleful. We have a team manager 5uprorted by 3 Sch￿15 w.orkers. and an adminisiratii"e oifjcer. We haNe bttn able lo fulfil all ot our schoo15 COtnrnitrn¢nts and rettii'¢d cotnTn¢ndations from %hwl manag¢rnent on the qualits. of OUT work. Thi% vear ￿aS i)ur 301h Anrtji.e￿r￿'. artd ii"e held a i'eTh %UCLt%sful pre$en￿l￿n LO a signifiLatJi numi)eri)fguess in Wakefield Cathedral. We Ll)ntinued til reLeiN'e %ignifiLdnt gifL% fr(?tn LhurLhes dnd Lh￿l￿ble f(MJndations. We were able c?rtLe Jgairt tsi geneTate irtLome iwm partrtership ii.ith sthcx)ls i)f oi er £i,O(Kl. Page I THE CROSS PROJEcr Ye*r Ended 31StAUg￿ 2023 (WDtiThxl) ACHIEVEMENT AIYD PERFORMANCE Ch#ritabkAtlivÈtles We were llble to offer a full ran8gof work to itt¢luthDg lunc* s￿14fter-￿h0￿l &wmbly mentorin& attd helP￿g stud¢ats in ti￿1￿0￿ bEtweth of￿￿)1 life. Although llK)stof these activities att offcr¢d fire to schools, the financial support of the Chur¢hes and fri￿d$ has meantthat tk tr￿st,$ fiDarK1￿ pDsition is 8euJre for 2023.24. Th¢ ￿st yw has b¢tn one of b1&5iDg and OWOEtUDty &$ God c￿ltInueS to Use CROSS rowcTfiJlly to 5erv¢ and wtheÈs within 5chool& We Rre gra*fjJl for& oppottsjilifs to slx>w Goj's tove andw to sthdents staff. Revlew ofthe Yttr $pendJ"ngto ovcr £93,LMXI on Sch￿15 work for 2022.23. ab iwrease of 330h on ￿pre￿O￿S year. We FAve fi￿filled &ll ofow ScIt￿L£ fA)mmittnents and receiv&J scknl Mattttgc￿t on the quality of our work W¢ were able to agree ill¢(Nll¢ fm p8rtsLeTthip with ￿h0O1* of over £S.IMM). Tetal fmnj dorM)rs itt¢rea8d by a]m05t £1,4￿{2￿0). We art tr¢meknsly 8r*efiAI for the s￿)￿rtof tbe Churche8 and frietLd5. Howevty we are still lookiD8 for further ways to ettable to corttinue wr wo￿. we hav¢ seve￿1 irlitiarives during 2024 dttsigtvj￿ erw]Thge txw and increased donations. Also. the t¢am colltinu￿ its worfr in applying for8T8a Reservei Policy Thc TTrwtses Consider w¢)uld h￿e Athietrtre5ffV¢5 fora sclKxFI t¢rni ifall PrIne1p￿ fundillg sourcu The principal soure¢s of fundiD8 for the ¢trwÈtyare reeth¥wJ indivithjal gtfts froTD chrlyi￿ Ch￿￿he$ with 8oDJe STATEMENf OF DIREcfoRSI RESPOP4SIBILmES The Charities A¢t alld the CompatiiesAct rqvirtthe Tn]slecs 10 pw fmattial statr1￿ts forexh finaDC1￿ yew which give a rnje al￿ fw.rmew of the mte of affai￿ ofthecknÉty as * the ethd of the fiBartthl year8rdof th¢ 5￿ph￿ ord¢ficst of the cknrity. Jn preE)aTiTrg those fillanGial mtemtnts theTnL8teas areTequirrd to. - sele¢t suitsbk account￿gPOllcjeS¥lld th¢n atvty th¢m ￿r￿l51e￿tlY• . ￿ake judgem￿$ and ¢s(imab ate rea9)￿b]e atm1$￿￿￿￿¢ and in bus . stste wbctherawlicable aceouEthg *andaFth and sta￿ents of EYa4*¢eh&ve follow&( wbjeL# to any matenal departures dise105ed atjd explain￿ itt the finatictai 3t&tern￿ts. The TTUStees arc 8]so resp)nsible for ]r￿]nts1n￿￿ *lequatr accounting rethd5 Frfhich dith with rea8Oll8ble wjracy at any time tht rttwicial position of the ¢hgriiy atMI which SutTK￿l ￿ 5knw andexplain the ¢haritys transaction8 and fflablc th¢m to ¢tLSUTC that th¢ fiJJatKiaJ stat¢ments coJDp]y with the Cow"csAci 2(KkO at¥J Co￿P[Y with rc8lllatioDs made wider the CharitittAct. They are ajso re8POD5ible for5Hfeguardtiig thc855d8 of th¢ tharity and bence fortskitiE rcason8bl¢ stq)s forthe prev¢ntion and detedion of fraud arrfl other ineguJan"iie& The tr￿SteeS have reVIeF￿ th￿r￿[L alld ¢￿)ch￿l ttotdxreaTt itits)n5I￿ie$￿ith the fiBure5di5cIo8ed ID th¢ futanctal thtements. reg￿¢. l approve the atta¢b¢d tstement of finattd ¥tivitLes 8ttd bkn shed for theyw*th131 Au8u&t2023, attd CODfirni that I have available all in ON BEH THE BishopTolly KobiDSQn -Tr￿eE Date. }?W- THE CROSS PKOJECT Stsietneni of Financia] Act￿1￿leS fot th£ Year Ended i 1st Augu 2023 2022 Toial Funds I'mrtsirkied Funds Resirltttd Fund Fund5 INC'OIIL Income from genorgttd fllDds Danaiion%. l¢gaci¢% and granL4 6J.441 63,441 62.045 1.478 2,478 104 frvm ¢hRrilMblE *tlivliies Schools work 4.380 Totgl in¢om¢ 71.169 71,169 66.841 EIPFNSF. 70,078 Other tipendllurt 'ot*l txpeniej 93 J.q2 70.078 NTr:'r IN('l)MlTr4C. I InllTC.OINfvl RTr.%OI'RC'F. 122.1831 13.2371 R Tr:('l))<'ll.i.i-I'i()N ()Tr' biiN[) 'I'(>iul lund% bruu8hi fvrw4rd 91.122 T(>TIll. FIIYDS ('..IRRITr:I) Tr'()RII'..IRI) 64.702 64,7112 87.¥%f The notes fonn part ofthese fllwLcial stste[[￿lts PaE¢ 3 THE CROSS PKOJECT Balance She fot th£ Year Ended J 1st Augu 2023 31 Au%u$i ZU23 Tolil Fund5 31 Augusi 2022 Tthal Funds I'nrt5tricled Funds Re51rirttd Fund Notr FIXTr'D..ISSETS quipmL￿1 Al LLSS DL'pfL'Ciatio 14,974 114,4831 14,Y74 14,4831 14.474 T￿111 Firyed,l%sets 491 491 733 C'a%h ai b&ink and in hand PrL'p8imL￿1s & ik.bl(￿S 66.487 827 66.487 B27 88.056 378 67J14 67J14 X8.434 C'RTr.l)I'ri)R Ami)unL4 lalling due within one year &4.211 ¥7.152 7.%¥ NTr:'r 87.885 Rt.¥lrlilL,d T(ITIll. frIINDS 4.702 The Mte5 part of these finatLcial 5LitCtt￿￿ts Page 4 comujued... ## THE CROSS PROJECT Balance Sheet - continued At 31st August 2023 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 2023. None of the trustees have required the charitable company to obtain an audit of its financial statements for the year ended 31st August 2023 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 - (a) ensuring that the charitable company keeps accounting records that comply with Section 386 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Section 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 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 19[th] March 2024 and were signed on its 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 2023 ## **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** ||**2023**|2022| |---|---|---| ||**£**|£| |Fundraising Income|**0**|0| ||====|| |**3. INCOME FROM INVESTMENT**||| ||**2023**|2022| ||**£**|£| |Bank interest|**2,478**|104| ||===|| Page 6 THE CROSS PROJECT Notes to the Financial Statements - continued for the Year Ended 31st August 2023 ## **4. NET INCOMING/(OUTGOING) RESOURCES** Net resources are stated after charging/(crediting): ||**2023**|2022| |---|---|---| ||**£**|£| |Depreciation - owned assets|**242**|241| |Other operating leases|**1,517**|903| ## **5. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or benefits for the year ended 31st August 2023 nor for the year ended 31[st] August 2022 ## **Trustees' Expenses** There were no trustees' expenses paid for the year ended 31st August 2023 nor for the year ended 31[st] August 2022 ## **6. STAFF COSTS** |**6. STAFF COSTS**||||| |---|---|---|---|---| ||**Unrestricted**|**Restricted**|**2023**|2022| ||||**£**|£| |Wages and salaries (see note 6.1)|**74,782**||**74,782**|48,571| |Social security costs (see note 6.1)|**441**||**441**|5,842| |Other pension costs|**4,280**||**4,280**|3,592| ||**79,503**|**0**|**79,503**|58,005| |6.1 In 2023 HMRC costs of £11,137 (2022 £5,426 ) have been included in||Wages and Salaries,|rather than social security costs.|| |**7. TANGIBLE FIXED ASSETS**||||| |**£**
**COST**|||**Plant and**
**machinery etc**
**£**|| |At 1st September 2022|||**14,974**|| |Additions|||**0**|| |Sales and write-offs|||0|| |At 31st August
2023|||**14,974**|| |**DEPRECIATION**||||| |At 1st September 2022|||**14,241**|| |Charge for year|||**242**|| |Less depreciation on sales|||**0**|| |At 31st August
2023|||**14,483**|| |**NET BOOK VALUE**||||| |At 31st August
2023|||**491**|| |At 31st August
2022|||733|| |**8. PREPAYMENTS & DEBTORS**||**2023**
**£**||2022
£| |Gift Aid Reclaim||**827**||378| |Other||**0**||0| ||||**827**|378| Page 7 ## THE CROSS PROJECT Notes to the Financial Statements - continued for the Year Ended 31st August 2023 ## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Taxation and social security
Pension costs
Examination fee
Other creditors|**2023**
**£**
**865**
**458**
**720**
**60**
**2,103**|2022
£
622
0
660
0
1,282| |---|---|---| ## **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
2022
£
87,885
0
0
0
87,885
Incoming
resources
£
71,169
0
0
0
71,169|**Net**
**movement in**
**Funds**
**£**
**(22,183)**
**0**
**0**
**0**
**(22,183)**
Resources
expended
£
93,352
0
0
0
93,352|At 31 Aug
2023
**£**
65,702
0
0
0
65,702
**Movement**
**in Funds**
**£**
**(22,183)**
**0**
**0**
**0**
**(22,183)**| |---|---|---|---| ## **11. RELATED PARTIES AND ASSOCIATIONS** The Cross Project leases rooms provided by Wakefield Baptist Church. One of the trustees, Mr M Bradley, is a leader at the Baptist Church. He does 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. During the year he was paid £802 for these services. He does not participate in any discussions on staff salaries. There are no other related parties and associations. ## **12. POST BALANCE SHEET EVENTS** None Page 8 ## THE CROSS PROJECT Notes to the Financial Statements - continued for the Year Ended 31st August 2023 |**INCOME**
**Donations, legacies and grants**
Churches
Individuals using Gift Aid
Individuals not using Gift Aid
Trusts and Business donations
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 (including depreciation)
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**
**9,544**
**9,879**
**12,963**
**28,463**
**0**
**2,592**
**63,441**
**0**
**0**
**0**
**2,478**
**5,250**
**71,169**
**Unrestricted**
**79,503**
**647**
**5,057**
**4,403**
**1304**
**0**
**1,718**
**720**
**93,352**
**0**
0
0|**Restricted**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
**Restricted**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
0
0|**2023**
**£**
**9,544**
**9,879**
**12,963**
**28,463**
**0**
**2,592**
**63,441**
**0**
**0**
**0**
**2,478**
**5,250**
**71,169**
**79,503**
**647**
**5,057**
**4,403**
**1,304**
**0**
**1,718**
**720**
**93,352**
**0**
**0**
**0**|2022
£
8,565
10,019
9,940
30,423
0
3,098
62,045
0
312
312
104
4,380
66,841
58,005
832
4,002
4,326
1,194
0
1,059
660
70,078
0
469
0| |---|---|---|---|---| This page does not form part of the statutory financial statements Page 9 ## **INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS** Report to the trustees/members of THE CROSS PROJECT on the accounts for the year ended 31st fo August 2023 set out on pages 3 to 9. ## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER** The charity's trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011) and that an independent examination is needed. It is my responsibility to: - examine the accounts (under section 145 of the 2011 Act), - to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act), and - to state whether particular matters have come to my attention. ## **BASIS OF INDEPENDENT EXAMINER'S STATEMENT** My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the organisation 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 the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that: - proper accounting records are kept (in accordance with section 130 of the Act); and - ● accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Zita Derbak MAAT AATQB Sign: Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Date: 20.03.2024 Bosham PO18 8NF