,
REGISTERED COMPANY NUMBER: 2845211 (England and Wales) REGISTERED CHARITY NUMBER: 1026601
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Report of the Trustees and Financial Statements For The Year Ended 31st August 2025 for THE CROSS PROJECT
Prepared by N J RIGBY Treasurer
The CROSS Project
Contents of the Financial Statements for the Year Ended 31st August 2025
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|Independent|Examiner's|Report|to|the|Trustees|2|
|Statement|of|Financial|Activities|3|
|Balance|Sheet|4to5|
|Notes|to|the|Financial|Statements|6108|
|Detailed|Statement|of Financial|Activities|9|
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THE CROSS PROJECT
;
Report ofthe Trustees for the Year Ended 3 Ist August 2025
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 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
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 S5JY
Trustees Mr. M N Bradley (resigned January 2025) MrN J Rigby Mr I Price Mrs E Gage (resigned September 2025) Revd Mrs K Robertson (resigned January 2026) Mr H Goodwin Mrs K Brackley Mrs H Dixon (November 2024 to January 2025) Mrs A Dean (from January 2025)
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. The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
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 ofthe 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.
Our staffing complement during the year was a team manager supported by 3 schools workers, a part-time funding manager, and an administrative officer. We have had changes in staff and working hours, but still 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.
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THE CROSS PROJECT
Report of the Trustees for the Year Ended 31st August 2025 (continued)
ACHIEVEMENTAND PERFORMANCE
Charitable Activities
We were able to offer a full range of work to schools, including lunch and after-school clubs, assembly presentations, mentoring, and helping students in transition between stages of school life. Although most of these activities are offered free to schools, the financial support of the Churches, donors and friends has meant that the trust’s financial position is secure for
2025-26.
The last year has been one of blessing and opportunity as God continues to use CROSS powerfully to serve and witness within schools. We are grateful for the opportunities to show God’s love and grace to students and staff.
FINANCIAL REVIEW
Review of the Year Our spending on staff at over £84,000 on schools work for 2024-25, was less than the previous year due to changes in hours worked.
We have still been able to fulfil all of our schools commitments and received commendations from school management on the quality of our work.
Income from all types ofdonors increased. We are tremendously grateful for the support[of][the] Churches and friends, but the most significant increase was from trusts and foundations.
We appointed a part-time funding manager, designed to encourage new and increased donations. As a result of this and other team members’ continued hard work in applications, grants more than doubled (over £29,000).
As a result we added over £13,000 to our reserves. However we are still looking for further ways to enable us to continue our work: we have several initiatives during 2025,
Reserves Policy The Trustees consider that a prudent policy would be to have sufficient reserves to operate for a school termifall funding ceased: in 2025 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 are regular and individual gifts from Christians and churches with some connection to Wakefield, and grants from charitable trusts.
STATEMENT OF DIRECTORS' RESPONSIBILITIES
The trustees (who are also the directors of the[CROSS][Project][for][the][purposes][of][ company][law)][are][responsible][for][preparing] the trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic ofIreland. The Charities Act and the Companies Act require the Trustees to prepare financial statements for each financial year which give a true and fair viewofthe state of affairs of the charity as at the end ofthe financial year and of[the][surplus][or][deficit][of] the charity. In preparing those financial statements the Trustees are required to -
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent; and
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observe the methods and principles in the Charities SORP:
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient 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 ofthe 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 are 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 under the Companies Act 2006.
The Trustees approve the attached statement of financial activities and balance sheet for the year ended 31 August 2025, and confirm that they have made available all information necessary for its preparation.
ON BEHALF OF THE BOARD :
Mrs K Brackley - TryStee
Date: 25th February 2026
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INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
Report to the trustees/members of THE CROSS PROJECT on the accounts for the year ended 31st of August 2025 set out on pages 6 to 12.
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:
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examine the accounts (under section 145 of the 2011 Act),
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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
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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
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which gives me reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that:
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proper accounting records are kept (in accordance with section 130 of the Act); and
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accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or
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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 The Grain Store Hills Barns Appledram Lane South Date: 03.03.2026 Chichester, West Sussex PO20 7EG
Page 2
THE CROSS PROJECT
Statement of Financial Activities for the Year Ended 31st August 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| Funds | Fund | Funds | Funds | ||
| Note | £ | £ | £ | £ | |
| INCOME | |||||
| Income from generated funds | |||||
| Donations, legacies and grants | 14 | 91,111 | 0 | 91,111 | 54,950 |
| Other trading activities | 15 | 1,894 | 0 | 1,894 | 40 |
| Income from investment | 16 | 1,084 | 0 | 1,084 | 2,329 |
| Income from charitable activities | |||||
| Schools work | 17: | 16,300 | 0 | 16,300 | 1,050 |
| Total income | 110,389 | 0 | 110,389 | 58,369 | |
| EXPENSES | |||||
| Expenditure on charitable activities | |||||
| Schools work | 18 | 96,092 | 630 | 96,722 | 93,729 |
| Other expenditure | 0 | 0 | 0 | 0 | |
| Total expenses | 96,092 | 630 | 96,722 | 93,729 | |
| NET INCOMING /(OUTGOING) RESOURCES | 14,297 | (630) | 13,667 | (35,360) | |
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 29,712 | 630 | 30,342 | 65,702 | |
| TOTALFUNDSCARRIEDFORWARD | 44,009 | 0 | 44,009 | 30,342 |
The notes form part of these financial statements Page 3
THE CROSS PROJECT
=
Balance Sheet
for the Year Ended 31st August 2025
| 31 August | 31 August | ||||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| Unrestricted | Restricted | Total | Total | ||
| Funds | Fund | Funds | Funds | ||
| £ | £ | £ | £ | ||
| Note | |||||
| FIXED ASSETS | |||||
| Equipment at cost | 7 | 16,218 | 0 | 16,218 | 15,429 |
| Less Depreciation | 7 | (15,183) | 0 | (15,183) | (14,815) |
| Total Fixed Assets | 1,035 | 0 | 1,035 | 614 | |
| CURRENT ASSETS | |||||
| Cash at bank and in hand | 11 | 44,112 | 0 | 44,112 | 30,811 |
| Prepayments & Debtors | 8 | 1,176 | 0 | 1,176 | 729 |
| 45,288 | 0 | 45,288 | 31,540 | ||
| CREDITORS | |||||
| Amounts falling due within one year | 9 | (2,314) | 0 | (2,314) | (1,812) |
| (2,314) | 0 | (2,314) | (1,812) | ||
| NETCURRENT ASSETS | 42,974 | 0 | 42,974 | 29,728 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 44,009 | 0 | 44,009 | 30,342 | |
| NET ASSETS | 44,009 | 0 | 44,009 | 30,342 | |
| Unrestricted funds | 44,009 | 29,712 | |||
| Restricted funds | 0 | 630 | |||
| TOTALFUNDS | 44,009 | 30,342 |
The notes form part of these financial statements Page 4 continued...
Balance Sheet - continued At 31st August 2025
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THE CROSS PROJECT
Charity Status:
The charitable company is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of[the][charity][in][the][event][of][liquidation.]
Declaration:
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 2025.
None of the members have required the charitable company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006. However, in accordance with section 145 ofthe Charities Act 2011, the accounts have been examined by an Independent Examiner whose report appears on page 2.
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 ofaffairs of the charitable company as at the end ofeach 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 Trusteeson = 25th February 2026 and were signed on its behalf by:
~ fr! f>' ae ee / y J A iS
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 3 1st August 2025
1. ACCOUNTING POLICIES
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Accounting convention
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011. TheexemptioncharityinmeetsFinancialthe definitionReportingofStandarda public Nobenefit| from entitythe underrequirement FRS102.to Theproduce companya cash hasflow alsostatement. taken advantage of the
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income, it is more likely than not that the trustees will receive the resources, and the monetary value can be quantified with sufficient accuracy. Where incoming resources have related expenditure (as with fundraising income) these are reported gross in the SOFA. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP)
The value of voluntary help received is not included in the accounts but is described in the Trustees’ annual report.
Tax reclaims on donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of[that][gift][and][is][treated][as][an][addition][to][the][same][fund][as][the][initial][donation][unless][the] donor or the terms of[the][appeal][have][specified][otherwise.]
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.
Offsetting
There has been no offsetting ofassets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
Tangible fixed assets
Assets are at cost. Depreciation is 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:
3. INCOME FROM INVESTMENT:
Fundraising and Sundry Income: 2025 £1,894, 2024 £40 Bank interest: 2025 £1,084, 2024 £2,329
Page 6
THE CROSS PROJECT
Notes to the Financial Statements - continued for the Year Ended 31st August 2025
4. NET INCOMING/((OUTGOING) RESOURCES
| Net resources are stated after charging (crediting): | Net resources are stated after charging (crediting): | |||
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | |||
| Depreciation -owned assets | 368 | 332 | ||
| Other operating leases | 1,611 | 1,121 | ||
| 5. TRUSTEES' REMUNERATION AND BENEFITS | ||||
| There were no trustees’ remuneration orbenefits for theyearended 31st August | = 2025 | |||
| nor for the yearended 31° August | 2024 | |||
| Trustees’ Expenses | ||||
| There were no trustees’ expenses paid for the year ended 31st August | 2025 | |||
| nor for the yearended 31° August | 2024 | |||
| 6. STAFF COSTS | ||||
| Unrestricted | Restricted | 2025 | 2024 | |
| £ | £ | |||
| Wages and salaries | 80,151 | 0 | 80,151 | 76,489 |
| Contract staff | 802 | 0 | 802 | 1,203 |
| Social security costs | 0 | 0 | 0 | 48 |
| Other pension costs | 3,535 | 0 | 3,535 | 3,577 |
| 84.488 | 0 | 84,488 | 81,317 | |
| 7. TANGIBLE FIXED ASSETS | ||||
| Plant and | ||||
| machinery ete | ||||
| £ | £ | |||
| COST | ||||
| At Ist September 2024 |
15,429 | |||
| Additions | 789 | |||
| Sales and write-offs | 0 | |||
| At 31st August 2025 |
16,218 | |||
| DEPRECIATION | ||||
| At Ist September 2024 |
14,815 | |||
| Charge for year | 368 | |||
| Less depreciation on sales | 0 | |||
| At3lst August 2025 |
15,183 | |||
| NET BOOK VALUE | ||||
| At 3lst August 2025 |
1,035 | |||
| At 31st August 2024 |
614 | |||
| 2025 | 2024 | |||
| 8. PREPAYMENTS & DEBTORS | £ | £ | ||
| Gift Aid Reclaim | 1176 | 729 | ||
| Other | 0 | 0 | ||
| 1,176 | 729 |
Page 7
THE CROSS PROJECT
Notes to the Financial Statements - continued for the Year Ended 31st August 2025
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Taxation and social security | 889 | 545 | |||
| Pension costs | 470 | 454 | |||
| Examination fee | 858 | 780 | |||
| Other creditors | 97 | 33 | |||
| 2,314 | 1,812 | ||||
| 10. MOVEMENT IN FUNDS | |||||
| Net | |||||
| movement in | |||||
| Atl Sept | Funds | At31 Aug | |||
| 2024 | 2025 | ||||
| £ | 3 | £ | |||
| Unrestricted funds | |||||
| General fund | 29,712 | 14,297 | 44,009 | ||
| Prioryear: | 65,702 | (35,990) | 29,712 | ||
| Restricted funds | |||||
| Anchor Trust (for specific resources to | help schools work) | 0 | 0 | 0 | |
| Westhill Endowment Trust (for specific resources to help schools | work) | 630 | (630) | 0 | |
| Total Restricted Funds | 630 | (630) | 0 | ||
| Prioryear: | 0 | 630 | 630 | ||
| TOTAL FUNDS | 30,342 | 13,667 | 44,009 | ||
| Net movement in funds, included in the above are as follows: | |||||
| Incoming | Resources | Movement | |||
| resources | expended | in Funds | |||
| S | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 110,389 | 96,092 | 14,297 | ||
| Restricted funds | |||||
| Anchor Trust (for specific resources to | help schools work) | 0 | 0 | 0 | |
| Westhill Endowment Trust (for specific resources to help schools | work) | 0 | 630 | (630) | |
| Total | 0 | 630 | (630) | ||
| TOTAL FUNDS | 110,389 | 96,722 | 13,667 | ||
| 11 Cash at Bank and in Hand | Unrestricted | Restricted | At 31 Aug 25 | At31 Aug 24 | |
| COIF Deposit Account | 24,549 | 0 | 24,549 | 23.465 | |
| Current Account | 19,555 | 0 | 19,555 | 7;339 | |
| Cash in hand | 7 | 0 | 7 | 7 | |
| 44,112 | 0 | 44,112 | 30,811 |
12. RELATED PARTIES AND ASSOCIATIONS
The Cross Project leases rooms provided by Wakefield Baptist Church. The 2025 cost is £4,516 (2023 was £3,968) Oneofthe trustees, Mr M Bradley, is a leader at the Baptist Church. He did 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. Mrs Kathy Robertson is involved with the Wakefield Diocese ‘Every Good Work’ scheme where three of the volunteers we currently have working with us are from.
There are no other related parties and associations.
13. POST BALANCE SHEET EVENTS
None
Page 8
THE CROSS PROJECT Notes to the Financial Statements - continued for the Year Ended 31st August 2025
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|---|---|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|INCOME|
|14.|Donations,|legacies|and|grants|Unrestricted|Restricted|
|Churches|13,450|0|13,450|10,682|
|Individuals|using|Gift|Aid|13,035|0|13,035|8,945|
|Individuals|not|using|Gift|Aid|10,723|0|10,723|12,015|
|Trusts|and|Business|donations|50,619|0|50,619|21,272|
|Government|grants|0|0|0|0|
|Gift|aid|3,284|0|3,284|2,036|
|91,111|0|91,111|54,950|
|15.|Other|trading|activities|
|Fundraising|events|1,273|0|1,273|0|
|Sundry|Income|621|0|621|40|
|1,894|0|1,894|40|
|16.|Income|from|investment|
|Bank|interest|1,084|0|1,084|2,329|
|17.|Income|from|charitable|activities|
|Schools|work|16,300|0|16,300|1,050|
|Total income|110,389|110,389|58,369|
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EXPENSES
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|---|---|---|---|---|---|---|---|---|
|18.|Expenditure|on|charitable|activities|Unrestricted|Restricted|
|Employees|(see|note|6)|84,488|0|84,488|81,317|
|Employees|Other|Costs|610|0|610|480|
|Office|Expenses|(including|depreciation)|3,856|0|3,856|4,156|
|Premises|5,263|0|5,263|4,685|
|Training|&|conferences|99|0|99|474|
|Fundraising|expenses|2|0|2|0|
|Resources|and|other|costs|666|630|1,296|1,803|
|Governance|costs|including|Independent|Examination|1,108|0|1,108|814|
|96,092|630|96,722|93,729|
|Other|expenditure|0|0|0|0|
|Office|and|Premises|expenses|include:|
|Support|costs|
|Management|
|Resources|purchased|0|0|0|0|
|Information|technology|
|Repairs|and|renewals|0|0|0|0|
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This page does not form part ofthe statutory financial statements Page 9