Company r8gi$tration No. 06057378 (England & Walgs)
Charity No. 1119350
Crossgate Church Ltd
Company Limited by Guarantoe
Report and Financial Statements
For The Year Ended 31 December 2023

CROSSGATE CHURCH LTD
TRUSTEES REPORT & FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
Contents
Pag•
Charity Reference and Administrative Details
Trustees, Annual Report
Independent Examiner's Report
Statement of Finawal Activities
Balance Sheet
2to7
10
Statement of Cash Flows
Notes lo the Financial Stsiements
121021

CROSSGATE CHURCH LTD
CHARITY REFERENCE & ADMINISTRATIVE DETAILS
YEAR ENDED 31 DECEMBER 2022
Registered charity name
Crossgate Church Ltd
Charlty registration number
1119350
Company reglstration number
06057378
Registorgd office
The Benchmark
25 Ribbleton Streel
Preston
Lancashire
PR15BA
Trustees
Mr J L Bowen
Mr A Gardner
Mr l K Ferguson
Mr S Ba￿att
Secretary
Mr J L Bowen
Key Management pgrsonnel
Rev J Wright (Pastor)
Independgnt gxamlner
UHY Hacker Young Manchester LLP
Chartered Accountsnts
Si James Building
79 Oxford Street
Manchester
M1 6HT

CROSSGATE CHURCH LTD
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2023
The Trustees of the Charity. who are also Directors of Ihe Company for the purposes of the Companies Act
2006, present their report with the financial statements of the Charity for the year ended 31 December 2023.
Objectivos and activitles
The Charity exists in order lo demonslrale the love of G￿1 in word and action, provide worship facilities to
the membership and wider congregation and lo provide fellowship and SUPF)Ort for each other.
The Charity's vision is- To make fulty devoted followers of Jesus Christ and the Charity hopes to achieve this
through a biblically based purpose centred on two passages. Mafk 12=30-31 and Matthew 28.'19-20 (Jesus,
Great Commandment and Great Commission) which describe loving Gr￿1. loving your neighbour. making
disciples and teaching Jesus, commandments. Crossgale Church summarises this purpose with the phrase..
To be a Christ Cenlred Community. Loving People Transfomiing Lives
This purpose encompasses and encourages the Charity's activities both internally and exlemally. The
Charity continues lo leach and demonstrate the love of God in Preston. offer multiple worship services
throughout the week and provide both spiritual and tangible support for membership and the wider public.
Simultaneously il extends ils charitable work lo meet a variety of social. spiritual and economic needs in the
community, regardless of background, race or creed whilst keeping Jesus at the centre wtth the belief that il
is not charitable action making a drfference in their life bul his transforming power.
The strategies we employ lo fulfil our aims and objectives can be classified into Nvo broad areas- looking
inwards and looking ouhvards.
The Iruslees have paid due regard lo guidance issued by the Charity Commission in deciding what activities
the Charity should undertake.
Looklng Inwards
Sunday morning services are at the heart of Crossgale's ministry and offer a place where everybody can
connect spiritually and meet with God through bible-based leaching. vibrant. modem and energetic worship
and prayer. Each Sunday the congregation are encouraged lo share and pray for each other in a safe
environment, offering support and encouragement lo each other. There is also a practical element where
visitors and guests can be introduced to the church via the 'Nexl Steps Desk, which keeps track of guest
numbers and encourages sign ups lo small group's which happen during the week in various guises. We
believe that strong small groups are the foundation lo a healthy church and seek lo encourage community
through small groups, as a growing church we are aware that this can often lead lo isolation and people
feeling left out. small groups are a way lo combat this and strengthen community.
Sunday Services offer programmes for all ages held weekly for toddlers up lo high school ages. There is
also a parent and child room with comfortable seating, toys and a TV wlh live video stream of the main
service for parents with younger bab￿s. Crossgale completed the building work in eady 2023, providing a
100-sealer Youth room and a 60 sealer children's room for use on Sunday mornings and throughout the
week for various outreach involving our young people. Athough Sunday morning is the busiest service
attended, there are a number of classes and courses running throughout the week. Faith and evangelistic
base(1 courses such as Alpha and Chiistian Essentials support the charity's vision in making fully devoted
followers of Jesus Christ. Simultaneously there are approximately 20 'small groups, or 'Hope Groups, which
meet throughout the week at various locations for numerous purposes and online via Zoom, often with a
practical aspect, hobby or theme. Completion of the upstairs building Work also saw the completion of the
Chapel room used as a designated space for qu*t refieclK)n, prayer, devotion and for pastoral care
meetings.
Throughout 2023, Crossgate Church's online presence continued with all services recorded and aired live
professionally via our website and YouTube for the congregation who are unable lo attend in person. This
continues lo be a valuable outreach and is used by many including those in other countries.

CROSSGATE CHURCH LTD
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2023
Crossgale continues lo prepare meals for vulnerable members of the church and the local community lo
provide support. This continued each week throughout 2023 and basic groceries were also donated to those
in need as well as the meals. On average over the year, some 6.700 meals were prepared and 2065 bags of
groceries were delivered to al least forty households or individuals per week. By seeing people regularly and
building trust, we have been able lo provide further support to some families with debt problems, budgeting,
loneliness and support lo access benefits. In the spring of 2023 we were able lo introduce a new element lo
our Community Hub and opened our own Community Foodbank, Up lo the end of the year we had given
food I shopping on a wee￿Y basis lo approximately Ihity five families or individuals on 8 weekly basis, as
well as the regular food deliveries.
Al the end of 2022 we started a drop-in c￿mMunity hub in our churth coffee shop. where those we were
helping with meals and others from the Ictal community were able to come in for a coffee, chal and access
support for debt management and benefits advice elc. This has continued throughout 2023 anil remained a
positive outreach for the community. We have made relationships and gained trust with local homeless
people, street ladies and those ballling addiction, providing food. toiletries and support with housing
applications and benefit claims. Some of these people choose lo meet with their mental health workers and
SUPPOrt workers in our café so that we can also offer support. and we have some local addiction recovery
groups that meet on our premises so that service users can come and receive prescription medicines by
professionals, arKI support in olhef areas from us. We have also inlroduce(f groups run by our own staff and
volunteers including a 12 slep recovery programme and Hope in Mental Health groups. The introduction of
the Foodbank means that even more people are coming in and able to access support from us.
Looking Outwards
The completion of the building works not only serve the church internally but are used for serving the
community exlemally also. The newly renovated spaces are used for events for external parties and includes
a shower for those in need.
We work cfosely with three local prisons in a number of ways. Practically HMP Preston used Landmark and
Benchmark for probation training for prisoners. a5 well as other training purposes for prison staff. Crossgate
has a team of volunteers who SUpp￿t the existing chaplaincy team in HMP Wymott & HMP Preston.
The Church coffee shop which is located within Landmark is open for limited hours Monday- Friday and is of
particular importance to HMP Preston who use il on a regular basis for visitors and family members for
whom we provide support if needed.
The church works closely with other ¢hurche5 and organisalions both locally and nationwide and is a
member of the Evangelical Alliance and Lancashire Churches Together,. the Pastors are members of a UK
Leadership Ne￿ork that meets bi-annually. Crossgale is also a member of the Grow Leadership Network
that meets twi￿ a year. Crossgale Hub is now a regislered Warm Welcome Space in Lancashire and
appears on the Warm Spaces website. I"Warm Welcome Spaces come in all shapes and &zes.' community
centres, librarAes, churches. community Gafes. arts ￿ntre$, local businesses. and sclKJols. No matter where
they are based, you can be assured ola warm and Inpndly welcome.")
Crossgate Church is blessed to be seen as a church of influence and significance and fully appreciates the
opportunities that are offered lo serve the local community and wder afield. This is particularly relevant
within the immediate community and the relationship that has been developed with HMP Preston.
Across the generations Crossgale Church is blessed to be able to be the 'hands and feel. of Jesus to those
in need. whether il be dose lo home or overseas.

CROSSGATE CHURCH LTD
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2023
Achievements and porformance
The conlinualion of Landmark's building and development work throughout the year has been the ongoing
story for Crossgale Church. The gradual Iransfomalion from a garage and warehouse lo a multi-functional
pla￿ of worship continues lo be a story of both encouragement and ambf(ion for the future of the Church in
Preston. This major project was overseen by a dedicated building team made up of industry experts and
professionals. The venue seThes both meml)ers of the Church alld the local community. 11 is also hired out
for larger one-off corporate events.
The café area has increased its service for HMP Preston and operated as a visitor centre for families of
inmates. Going forwards this is an area of development and growth for Crossgale Church.
In December we had multiple Christmas events. our Christmas Celebration Servi￿$ were once again a
great success both online and in person. We were able to host our annual special Carol Service in HMP
Preston again this year. The church was invdved in distributing Christmas assistance lo
over 285 households by providing frxjd hampers. Christmas lunches. gift bags and while goods. Some
families received 'Chrislmas Dinner in a bag, where we gave them a turkey, vegetables and all the trimmings
so that they could cook their own Christmas lunches. Grfts were given lo children who are known lo us
through the Community Hub and we provided a Christmas lunch paty for those who regularly allend the
hub. Gifts were also given to those who were nominated through our partnerships with other organisalions.
inclLtding gifts for children of sefving offenders, social services and local schools.
Structurei governance and managefflent
The Charity is controlled by ils governing d(￿ument. a Memorandum and Articles of Association, and
conslilules a limited company, limited by guarantee. as defined by the Companies Act 2006.
Following a review of the governance stnjcture of the Charity in 2015 the previously separate groups of
Trustees and Elders were consolidated into a new. single 'Leadership Board. in March 2016. The purpose of
this change was to improve commullicalion, facilitate management efficiency and streamline decision
making. The Board provides accountability and oversight for tx)th the spiritual aspects and legal
responsibilities of the charity.
Suitable candidates for new Trustees are idenlrfied and discussed by the current TnJstees and Lead Pastor.
Consensus is required on candidates lo take forward before the appointment process prO￿ed$ further. A
candidate evaluation and interview pft)￿ss then lakes [￿a¢e. Successful candidates are then announced to
the Membership and, provided there are no objections. the new Trustees are formally appointed. If
objections are raised, the Trustees will seek lo clarify 2nd endeavour lo resolve the issue. However, should
any doubl remain as lo the integrity of the person in question. then approval will not be granted.
New Tnjstees are required lo sign a copy of the Charity 'Slatemenl of AfFimialion.' confirming they have not
been disqualified from acting as a Trustee. they have no criminal record and their personal financial affairs
are above reproach. They are also given a copy of the latest available accounts, a copy of the Charity
Commission publication The Essential Trustee - What You Need to Know. and a copy ol the Memorandum
and Articles of Association for infomialion and reference.
Oryanlsational structure
The day-to-day running of Crossgale Church is shouldered mainly by the Church Staff, under the leadership
of Ihe Lead Pastor (Josh Wright), who has been empowered by the Tnjslees to carry out their duties within
an agreed process. The Pastors allend Trustees meetings and the Lead Pastor acts as intermediary
between the Trustees and the Staff Team.
The Pastors and the Leadership Board are ultimately responsible for the spirilual health of the Church and
oversee the pastoral care of the Congregation. They constantly seek lo determine God's will for Crossgale
Church, in order that they may lead the Church forward both in vision and direction. Within this remit they
also strive lo empower and release key people within the various Ministries. Ministry Leaders are directly
responsible lo the Pastors, Wt￿ meet on a wee￿Y basis.

CROSSGATE CHURCH LTD
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2023
Dr Martin Trench started his role as the Senior Pastor of Cr05sgale Church in May 2022, which sadly came
lo an end in December 2023 due to personal circumstances which led lo Martin and his family returning lo
Canada. We were sad to see Martin leave tMJI he left with the full sijpport and blessing from the Trustees
and the whole church. This retumed Crossgate to a position of needing to identify and appoint a Senior or
Lead Pastor.
Back in November 2021, we selected 4 applicants for interview. who we fell were all suitable candidates.
During the interviews. G(MJ made il abundantly clear lo all of us that Dr Martin Trench was lo be appointed.
Pastor Joshua Wright also applied for the role and finished a close second behind Martin Trench, after going
through the process where he was independenuy and objectively assessed by the internal and external
individuals involved on the interview team.
The board. along with Joshua himself. did not feel the timing was right for him in 2021. However, following 2
further years of professional. pastoral. and spiritual development in his continued role al Crossgale Church
along with 18 months of direct mentorship from Dr Martin Trench. we were confident Joshua is now in the
position lo lead the church in a permanent position and we believe there is an anointing on his life lo take up
this role. This is therefore. a continuation of the process that was started 2 years prior being as Joshua
already went through the interview process and finished very highly.
We conducted further discussions with Joshua following news of Martins departure and we were all in
agreement lo offer him the position wilhoul going down an unnecessary lengthy new process across several
months.
Pastor Joshua Wright was appointed Lead Pastor. of Crossgate Church, on the 18th December 2023.
Rolationships between the Gharity and related parties
None of our Trustees receive remuneration or other benefit from their work with the Charity. Any connection
between a Trustee or senior manager of the charity with a partner organisalion or supplier musl be disclosed
lo the Truslees in the same way as any other contractual relationship with a related party and this is
acknowledged within the confl￿1 of Interest ￿licY.
Pay policy for senlor staff
The Directors comprise the Board of Directors. who are the charity's Trustees, and the Senior Management
Team comprise the key management personnel of the Charity. in charge of directing and controlling, running
and operating the Charity on a day-lo-day basis. The Leadership Team al the start of the year comprised of
Josh Wright {Pastor) only but with more intentional and regular support from the board of Trustees. He was
later joined by Rev Dr Martin Trench who overtook the role as Pastor upon joining the church.
All Directors give their lime freely and no Director received remuneration in the year.
The pay of the senior staff is reviewed annually. A salary framework for 811 roles within the chLFrch is in place.
This has been benchmarked against pay levels in other similar organisalions of comparable size. In addition
to defining pay bandings for each role type this framework also provides 8 fflechanism by which staff can be
awarded pay increments in recognition of additional responsibilities.
Volunteers
The Trustees wish lo place on record Iheir undoubled appreciation of the tireless work carried out by
volunteers on behalf of the Charity. without which the Church could not continue in its present form.
Rlsk managgment
The Iruslees have a duty lo identrfy and review the risks lo which the Charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud irregularity and error.
Trustee approval is required for all signrficant items of expenditure. Receipts or invoices are required in
support of payments, which are allocated against the appropriate cost cenlres in our accounting system to
ensure that an audit trail is provided for all expenditure.

CROSSGATE CHURCH LTD
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2023
Appropriate insurance cover is irb pla￿ and is regularty reviewed to ensure that the charity's risks are
managed properly. We are adequately covered for Public and Employers Liability Insurance.
11 is a requiremenl that all Tnjstees and persons workin9 wilh children andlor vulnerable adults are cleared
by the Police under the Disclosure and Barring Service scheme. The charity also subscribes to
'Thirlyone'.eighl' (formally the Churches Child Protection Advisory Service) to ensure compliance with the
rules and regulations relating to children and vulnerable adults. Safeguarding is a priority of the charity and a
dedicated safeguarding team comprising of a Leader and 2 deputies {splil into age-appropriale groups) meet
regularly for updates and lo discuss w)tential safeguarding issues. This is also in close communication with
Thirtyone'.eight, an independent Christian safeguarding charity.
Financial review
During the year ended 31 December 2023 the Charity r￿1Ved total incoming resources of £437,037 of
which £12,116 was received as reslricled funding. Costs of £445,052 were incurred in connection with the
delivery of direct charitable activities and associated support costs.
No material costs associated wlh fundraising were incurred duTing the year.
Cash al the year end was £51.704 (2022= £283.192) with the decrease being due to the planned expenditure
incurred in the completion of the building works on the first lloor of the Church.
The Charity's main source ol regular income is support from the membership. There is never certainty over
the levels of donations that the Charity receives.
Reservo$ policy
Al 31 December 2023 the Charity held total funds of £1.629.064 of which £39.294 was restrTcled for future
use, as detailed in note 15. Unrestricted funds lolalled £1,589,770. which included the designated fixed
asset fund of £1.594,363 and general unrestricted funds of £{4.593).
11 is intended that sufficient reserves are retained in order lo enable the Charity lo undertake ils financial
commitments for a minimum of two months. The level of available. liquid unrestricted funds carried forward
St 31 D￿mber 2023 was therefore below this target.
Going ¢oncem
The directors are taking all available steps lo eff￿lendY manage cash flow. to reduce costs and lo plan
appropriate commercial actions to take during this period of instability across the UK economy. This includes
exploring all available supporl being made available from the UK Govemmenl.
The directors believe that the Charity 15 well placed lo manage its business risks successfully despite the
eurrenl uncertain economic outlook.
After reviewing the Charity's forecasts and projections and obtaining addition21 loan funding through the
Governments available loan schemes. the direclors have a reasonable expectation that the Charity has
adequate resources lo continue operational existence for the foreseeable future. The directors therefore
believe that il remains appropriate lo prepare the financial slatefflenls on a going concern basis.

CROSSGATE CHURCH LTD
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2023
Plans for future periods
Crossgale currently has both online and in-person services on Sunday moming. However. one of the core
principles is that of Small Groups and we see these as the foundation of our Church 'family' enabling
members to invite new people to various groups throughout the week outside a regular church service. The
development and continuation of small groups is lo be extended and pushed as a key ministry area.
Our work with other faith based and secular organisalions, govemment agencies and local community
groups continues lo flourish. It 15 our aim to continue lo develop these relationships, with the aim of 'Loving
People and Transforming LNes'.
Heading into 2024 we are excited lo develop the way in which our rooms are being sjsed to best serve the
church, the community and lo generate further income allowing us lo even further serve and support the
community. Having completed the main works on Ihe mezzanine, we are now keen lo develop the 9round
floor. adjust the floorplan and rwurpose the space lo oplimise the churches reach and impact.
Signed by order of the trustees=
r J L Bowen. Secretary
Date.. 23 September 2024

CROSSGATE CHURCH LTD
INDEPENDENT EXAMINATION REPORT
YEAR ENDED 31 DECEMBER 2022
I report to the Charity trustees on my examination of the ac(xJunts of the Company for the year ended 31
December 2023, which are sel out on pages 9 10 21.
Rosponsibilities and basis of report
As the Charity's trustees of the Company (and also its directors for the purposes of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act
2006 {'Ihe 2006 Act'l.
Having satisfied myself that the accounts of the Company are not required lo be audited under Part 16 of the
2006 Act and are eligible for independent examination. I report in respect of my examination of your charity's
accounts as carried out under section 145 of the Charities Act 2011 I'the 2011 Act'l. In carrying out my
examination I have followed the Directions given by the Charity Commission under section 14515) {b} of the
2011 Act.
Since the Company's gfOSS income exceeded £250.000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confimi that l am qualrfied to undertake the examination because l am a
member of ACCA, which is one of the listed bodies.
Indopendant exam¢ngr's stat8mgnt
I have completed my examination. I confimi that no matters have come lo my attention in connection with
the examination giving me cause lo belteve-
accounting records were not kept in respect of the Company as required by section 386 of the 2006
Act.. or
2. the accounts do not accord with those records,. or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other
than any requirement that Ihe accounts give a 'lrue and fair view which is not a maller considered a5
part of an independent examination., or
4. the accounts have nol been prepared in accordan￿ with the methods and principles of the
Statement of Recommended Practi￿ for accounting and reporting by charities applicable lo
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland {FRS 1021.
I have no concems and have come across no other mallers in connection with the examination lo which
attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be
reached.
Sle
Tayson ACA FCCA
For and on behalf of UHY Hacker Young Manchester LLP
Chartered Accourbtants
Sl James Building
79 Oxford Street
Manchester
M1 6HT
Dale: 23 September 2024

CROSSGATE CHURCH LTD
STATEMENT OF FINANCIAL ACTIVITIES (INCL INCOME AND EXPENDITURE ACCOUNTI
YEAR ENDED 31 DECEMBER 2023
2023
2022
Unrestritted Restsicted
nds
funds
Total
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Other
351.705
57.311
1.093
14.812
12.116
363.821
57,311
1.093
14.812
799.814
50,548
517
11,382
Total Income
424.921
12.116
437.037
862.261
Expenditure on:
Charitable activities
434.582
10.470
445,052
430.731
Total expenditure
434.582
10,470
445,052
430.731
Net income l (expenditure)
(9,6611
(8,015)
431.530
Transfers between funds
236.022 {236.0221
Net movement In funds
226.361 (234,3761
(8,015)
431.530
Reconciliation of funds-
Total funds brought forward
1.363.409
273.670 1.637.079 1.205.549
Total funds carrled forward
15
1.589.770
39,294 1,629,064 1.637,079
The Statement of Financial Activities includes all gains and losses in the year.
All of the above amounts relate to continuing aclNities.

CROSSGATE CHURCH LTD
BALANCE SHEET
YEAR ENDED 31 DECEMBER 2023
2023
Unrestrlcted Restricted
lunds
funds
2022
Total
Total
Noi•
Flxed assets
Tangible assets
Intangible assets
2.129.524
183
2,129.707
2,658
2.132.182
183
2.132.365
2.024,137
274
2.024,411
10
2,658
Current assets
Debtors
Cash at bank and in hand
11
32.681
15.068
47,749
32.681
51.704
84.385
34.532
283,192
317,724
36,636
36.636
Croditors.. amounts falling dug
within one year
12
{58.946)
(58,946)
{149.673)
Net current {liabilities)lassets
{11.197)
36.636
25.439
168,051
Total assets less Gurrent liabilities
2.118,510
39.294
2.157.804
2.192.462
Creditors: amounts falling due after
more than one year
13
{528,740)
(528,740)
{555.383}
Net assets
1.589.770
39,294
1,629,064
1.637,079
Charity Funds
Unreslricled funds
Designated fixed asset fund
Reslricled funds
14,593}
1,594,363
{4,593}
1,594,363
39,294
31,487
1,331,922
273,670
39.294
Total funds
15
1.589.770
39.294
1.629.064
1.637,079
For the period ended 31 December 2023 the Charity was entiued lo exemption from audit under section 477
of the Companies Act 2006 relating to small companies.
Trustees. responslbllltles:
The members have not required the Charity to obtain an audit of its accounts for the year in question in
accordance with section 476,. and the Iruslees acknoyledge their responsibilities for complying with the
requirements of the Act with respect to accounting records and the preparation of accounts. The financial
slalemenls were approved by the members of the committee and authorised for issue on 23 September
2024 and are signed on their behalf by:
Mr J L Bowen, Trustee
Company registration number.. 06057378
10

CROSSGATE CHURCH LTD
STATEMENT OF CASH FLOWS
YEAR ENDED 31 DECEMBER 2023
2023
2022
Cash flow from operatlng actlvltles
20
163,284)
529.987
Cash flow from invesling activities
Investment income
Purchase of tsngible fixed assets
1.093
1138.0531
517
(288,9091
1136.9601
(288,3921
Cash flow from financing activitles
Repayment of borrowings
(31.2441
(56,7541
{31.244)
(56.7541
Net Incr&￿e1(deCreasel in cash and cash equivalents
(231.488)
184.841
Cash and cash equivalents at 1 January 2023
283,192
98.351
Cash and cash equivalents at 31 December 2023
51.704
283,192
Cash and cash gquivalgnts consists of:
Cash at bank and in hand
51,704
283.192
Cash and cash equlvalents at 31 December 2023
51.704
283,192

CROSSGATE CHURCH LTD
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
Accounting policies
Legal form
The charity conslitules a limited company, limited by guarantee as defined by the Companie5 Act
2006, incorporated in England and Wales. The registered office is The Benchmark, 25 Ribblelon
Street, Preston, Lancashire, PR1 58A.
Basis of accounting
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities= Statement of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applKable in the UK and Republic of Ireland IFRS
1021 which became effectwe 1 January 2015, the Financial Reporting Starbdard 102 and the
Companies Act 2006.
Crossgate Church Ltd meets the definf(ion of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised al historical cost Of transaction value unless otherwise slated in the
relevant accounting policy notes.
The financial Statements are presented in slerting which is the functional currency of the Charity and
rounded to the nearest £.
Preparation of tho accounts on a going concern basis
Like many similar charities, Crossgate Church Ltd is reliant on donations and voluntary giving, the
receipt of which can be unpredictable in terms of value and liming. However. the tnjslees are hopeful
that gwing will continue to remain al similar levels seen in previous years. and forecasts have been
prepared on this basis. Therefore, the trustees have, al the time of approving the financial
slatemenls. a reasonable expectation Ihal the Charity has adequate reSoUr￿S to continue in
operational existence for the foreseeatAe future. Thus, they continue to adopt the going collcern
basis of accountir5g in preparing the financial statements.
Incoming resources
Income is recognised when the charity has entillemenl to the ￿nds. any perfom)ance conditions
attached to the item of income have been met. it is probable that the income will be received and the
amount can be measured reliabty.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objeclNes at the discretion of the
Iruslees.
Restricted funds can onty be used for particular restricted purwjses within the objects of the charity.
Restrictions arise when specrfied by the donor or when the hjnds are raised for particular restricted
purposes.
12

CROSSGATE CHURCH LTD
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
Accounting policies (continued)
Resour¢ed Expensed
Expenditure is recognised once there is a legal or constructive obligation lo make a payment lo a
third party. il is probable that selllement will be required and the amount of the obligation can be
measured reliably.
Expenditure on charitable objectives includes the costs of charitable activities undertaken directly to
further the purposes of the charity and their associated support costs.
Donated assets and services
Assets donated for ongoing use by the Charity in carrying out its actwilies are recognised as tangible
fixed assets with the corresponding gain recognised as Ir￿Me from donations within the Statement
of Financial Activities.
Donated services are recognised as an expense on the Statement of Financial Activities on the ba51S
of the value irf the gift lo the Charity where the Charity has control over the service. with a
correswnding amount recognised as income.
Allocatlons of support costs
Support costs are those fur￿li0n5 that assist the work of the Charty bul do not directly undertake
charitable aclivilies. Support costs include back office costs, finance, personnel, payroll and
governance costs which support the Charty's activities. These costs have been allocated between
expenditure on charitable activities on an actual basis where applicable. The remaining support costs
have been allocated beiween each aclivty based on the proportionate direct coslings.
Tanglble flxed assets
Tangible fixed assets are initially measured 8t Cost and subsequently measured al cost, net of
depreciation and any impaimienls.
Depreciation is provided at the following annual rdles in order to WTite off each asset over its
estimated useful lrfe=
Freehold propety
Kitchen improvements
Technologylsecurity
Fixtures and fittings
Motor vehides
2% straight line
5% straight line
250A straight line
25% reducing balance
25% reducing balance
Land is not depreciated.
13

CROSSGATE CHURCH LTD
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial
ir)stnJments. Basic financial instruments are initially recognised al transaction value and
subsequently measured al their settlement value wilh the exception of bank loans, conces5ionary
loans and hire purchase agreements whM* are subsequenuy measured at amortised cost using the
effective interest method.
Operating leases
Rentals payable are charged on a time basis over the lease term.
Concossionary Loan$
For concessionary loans repayable on demand, the carrying amount of the loan has not been
adjusted to reflect the below prevailing market rates of inleresl being charged.
Concessionary loans repayable in more than one year have been initially recognised at the amount
received with the carrying amount adjusted in subsequent years lo reflect repayments and adjusted rf
necessary for any impairments.
Judgements and key sources of estimation uncertainty
In the application of the tharity's accounting policies, the trustees are required lo make judgements,
estimates and assumptions about the carying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
experience and other factors that are consrdered lo be relevant. Actual results may differ from these
estimated.
Incomé from donations
Unrestrlcted
Funds
Restrided
Funds
Total
2023
Total
2022
Gffts
Grft aid
Grants
Donated grfts irs kind
299,800
51,905
640
176
11.300
3W,440
52,081
11,300
663,329
46,)84
90,301
351.705
12.116
363,821
799,814
Induded within donations is Un￿StrICted income of £351,705 {2022'. £400.204) and reslricled income
of £12.116 {2022.. £399.610)-
During the year the charity received grfts in knnd totslling £nil {2022.' £nil).
14

CROSSGATE CHURCH LTD
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
Incomlng resources from charitablo activities
Unrestricted
Funds
Rest￿cted
Funds
Total
2023
Total
2022
Community based activitie5
Events
Youth services
Pastoral
Church servi¢es
17,614
38.024
17,614
38,024
10.454
39.270
640
1.030
664
160
1,030
57,311
57.311
50,548
Income from charitable activities was £57.311 {2022'. £50,548). All such income was unreslricled in
the current and previous year.
Analysls of expenditure on charitable activitie$
Actlvltles
Support and
directly
govemance
undertaken costs (note 61
Total
2023
Total
2022
Actlvity
Discipleship & Church Events
Pastoral
Children's ministry
Creative
Corporate
Youth
Church services
Community based activities
Irrecoverable VAT
3,676
3,941
3.900
9.249
11.607
1.670
36.307
86.258
6.750
7.235
7.160
16.981
21,309
3,065
66.651
158.354
939
10.426
11,176
11,060
26,230
32,916
4,735
102,958
244,612
939
6,916
9,288
3.050
21.274
20,736
3,343
161,630
192,434
12,060
156.608
44S.052
430,731
Expendrture on charitable aclivrties was £445.052 12022.. £430.731) of which £434.582 {2022..
£380.194) was unrestricted and £10.470 {2022.. £50.537) was restricted.
15

CROSSGATE CHURCH LTD
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
Analysis of support and governance costs
2023
2022
Staff cosls
Electricity. rates and water
Telephone, inlernel costs and IT support
Legal, professional and accountancy fees
Bank charges and loan interest
DeprecAation
Insurance
Other support costs
Vehicle costs
Irrecoverable VAT
191.331
163.470
1,401
3,271
801
30.612
23,161
9,900
1791
4,717
1,483
45,813
30,099
8,034
4.629
1.399
939
12.060
288.444
244.597
Ngt incoming resources
2023
2022
Net resources are sLited after charging:
Depreciation
Amortisalion
Operating lease charges
Independent examiner's remuneration..
Independent examination fee (exclusive of VAT)
30,008
91
2.232
23.161
137
2,232
3.500
4,000
Analysis of staff costs. trustee remuneratlon and expenses and the cost of key managemont
personnel
2023
2022
Wages and salaries
Social security costs
Pension costs
178,079
8.701
4,557
191.331
153.516
6,624
3.330
163,470
16

CROSSGATE CHURCH LTD
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
Analysis of staff costs. tNstee remuneration and expenses and the cost of key management
personnel (continued)
Particulars of employees:
The average number of employees during the year was as follows:
2023
No
2022
No
Number of slaff
No employees had employee benefits in excess of £60.000 per annum in etther the current or prior
year.
The Charity Injslees were nol pai(J and did not receive any other benefits from employment with the
Charity in either the Cu￿ent or prior year. nor did they receive any travel or other reimbursed
expenses.
The employee benefits paid to key management personnel during the year was £63,047 12022:
£48.864)
Tangible fixed assets
Freehold
property &
improvements
Motor
vehicles
Flxtures &
fittings
Total
Cost:
Al l January 2023
Additions
Disposals
At 31 Docembgr 2023
2,120,726
133.117
131.004
4.936
2.598
2.254.328
138,053
2.253.843
135.940
2.598
2.392,381
Depreciation:
Al 1 January 2023
Charge for the year
Eliminated on disposals
At 31 December 2023
106,757
26.847
122.298
2.796
1.136
365
230.191
30.008
133.604
125.094
1,501
260,199
Net book value-
At 31 December 2023
2.120.239
10.846
1.097
2.132,182
Al 31 December 2022
2.013.969
8.706
1.462
2.024.137

CROSSGATE CHURCH LTD
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
10
Intangible assets
2023
Cost..
Al 1 January 2023
Additions
At 31 December 2023
617
617
Amortlsatlon".
At 1 January 2023
Charge for the year
At 31 December 2023
343
91
434
Net book value:
At 31 December 2023
183
Al 31 December 2022
274
11 Debtors". Amounts falling dug Within one year
2023
2022
Other debtors
Prepayments
30,776
1,905
32,757
1,775
32,681
34.532
12 Credltors- Arnounts falling within one year
2023
2022
Taxation and social security costs
Other credttors
Accruals
Bank loans Inole 14)
Bounce back loan
7,139
9.165
10,438
22,335
9,869
3,918
100.027
8,923
27.179
9,626
58.946
149,673
18

CROSSGATE CHURCH LTD
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
13 Creditors: Amounts falling due In more than one yoar
2023
2022
Bank loans (note 14)
Bounce back loan
512,826
15,914
528.740
529,358
26,02S
555,383
14 Borrowlngs
Bank loans measured al amortised cost consist of the mortgage which falls due for repayment as
follows:
2023
2022
In less than one year
In two lo five years
In more than five years
22,335
89,341
423,485
535,161
27,179
108,718
420,640
556,537
The mortgage is subject to an interest rate of 3Yo per annum over base rate. The mortgage is
repayable over a 19 year period. with monthly repayments of £4,359. The mortgage is secured by
way of a first legal charge provided over the freehold kyoperties.
15 Analysls of charitablo funds
At1
January
2023
Incoming
resources
Outgoing
resources
Transfers
At31
December
2023
Unrestricted funds
General fund
31.487
Designated fixed asset fund 1,331,922
424.921
1405,564)
(29.0181
(55.4371
291,459
14.5931
1.594,363
1.363,409
424,921
434.582
236,022
1,589,770
Restrlcted Funds
New Home
Crossgale Hope
Creative
Yovlh
262,805
10,177
562
126
273,670
12.116
{9.559)
(739)
(134)
1228,490}
{7,532}
36.872
1,906
428
88
39,294
12,116
10.470
236,022
Total funds
1.637.079
445.052
1 629 064
The New Home fund relates to donations and grant funding received towards the building of a
dedicated home for the Church. Upon completion of each stage of the capital work, a transfer is
made from the restricted home fund to the designated fixed asset fund. This transfer reflects that the
terms of the gifts have been mel. and the trustees are now able lo use the propety for the Charity's
general charitable Purposes.
19

CROSSGATE CHURCH LTD
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
The designated fixed asset fund balance carried forward is equal to the tN)ok value of fixed assets
less the oulslanding mortgage and concesstonary loans.
The balance carried forward on the New Home fund relates lo donations and grants recewed to fund
the refurbishment project, which has been spent during 2023.
The Overseas Mission fund includes donali0115 received towards the work of the Church in Uganda
and Macedoriia.
The Creative and Youth funds rdales lo capital grant funding. These funds are reduced by the
depreciation charged on such equipment each year.
16 Movement in funds- previous year
At1
January
2022
Incoming
r￿oUrceS
Outgolng
resources
Transfgrs
At31
December
2022
Unrestricted funds
General fund
91.426
Designated fixed asset lund 1.061.149
462,651
(358.4051
121,7891
1164.1851
292.562
31,487
1,331,922
1.152,575
462.651
380,194
128,377
1.363,409
Restricted Funds
New Home
Cr05sgale Hope
Creative
Youth
33.204
18.788
399.610
{41.6321
18.611)
{243)
51
50.537
(128.377)
262.805
10.177
562
126
273,670
177
52,974
399.610
128,377
Total funds
1,205.549
862.261
430.731
1.637,079
17 Analysis of net assots between funds- provious years
Unrgstricled
Funds
Deslgnated fixèd
asset funds
Rgstricted
At31
general December
funds
2022
Fund balances at 31 Dgcembgr
2022
are represented by:
Tangible fixed assets
Intangible assets
Current assets
Creditor's falling due within one year
Creditor's falling due after one year
132.031
274
47.702
(122.494)
26,026
31.487
1,888.458
3.648
2,024,137
274
317,724
1149,6731
555,383
1,637,079
270,022
127.1791
529,357
1.331.922
273,670
20

CROSSGATE CHURCH LTD
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
18 Operating lease commitments
At the reporting end date the Charity had outstanding commitments for future minimum lease
payments under non￿n￿lIable operating leases. which fall due as follows..
2023
2023
Land and Other Itams
Buildings
2022
2022
Land and Othgr Items
Buildings
Within 1 year
Within 2 10 5 years
1.312
1.639
2,152
2.951
2.951
19 Related parties
During the year the trustees made donations to the Charity lolalling £14,383 {2022'. £18,636).
There were no other transactions with related parties during the current or previous year.
20 Reconclllation of net movament in funds to net cash flow from operating actlvltles
2023
2022
Nel movement in funds
Depreciation charge
Investment income
Movement in debtors
Movement in ciedilors
(8,015)
30,099
11.093)
1.851
186,125)
431,530
23,298
{5171
{12,438}
88.114
63,283
529,987
21 Taxation
As a charity, Crossgale Church Ltd is exempt from tax on income and gains falling within section
505 of the Taxes Acl 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the exlenl that
these are applied to ils charitsble objects. No tax charges have arisen in the Charity.
22 Members, liability
Each member of the charitable ¢xKnpany undertakes to contribute to the assets of the company in
the event of il being wound up while he or she is a member, or within one year after he or she
ceases to be a member. such amount as may be required. nol exceeding £10 for the debts and
liabilities contracted before he or she ceases lo be a member.
21