Annual Report and Financial Statements for The Crusaders’ Union
31st December 2022
Operating under the name of Urban Saints. Company number: 07771037 Charity registration: 1144923 in England and Wales, SC039313 in Scotland
Contents
Trustees’ Report ..................................................................... 4 Our Impact in 2022 ............................................................. 5 Plans and Priorities for 2023 .......................................... 9 Financial Review ................................................................. 10 Charitable Objectives and Organisation Structure .................................................................................... 12 Statement of Risks and Uncertainties .................. 15 Trustees, CEO and Advisors .......................................... 17 Statement of Trustees’ Responsibilities .............. 18 Independent Auditor’s Report .................................. 19 Statement of Financial Activities ............................ 24 Balance Sheet ....................................................................... 26 Cash�ow�Statement�........................................................�27 Principal Accounting Policies ................................... 28 Notes to Financial Statements ................................. 32
Urban Saints
Kestin House, 45 Crescent Road, Luton, Bedfordshire, LU2 0AH.
T: 01582 589850 W: www.urbansaints.org
E: email@urbansaints.org
Images copyright Urban Saints, unless otherwise stated.
Large print copy available on request.
Urban Saints is the operating name of The Crusaders’ Union, a company limited by guarantee and registered in England & Wales number 07771037, charity number 1144923 and in Scotland, charity number SC039313.
From 1906 to 2006 Urban Saints was known as Crusaders.
The words “Urban Saints” and logos are registered trademarks of The Crusaders’ Union in the UK. All rights reserved.
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The mission of Urban Saints is to make young disciples for Jesus.
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Trustees’ Report
The Trustees are pleased to present the Annual Report and Financial Statements for The Crusaders’ Union, operating as Urban Saints, for the year ended 31 December 2022.
Since 1906 The Crusaders’ Union, now operating as Urban Saints, has been reaching out to children and young people with the good news of Jesus Christ. We are passionate about working with children and young people, helping them to realise their full, God given potential, as they journey from childhood to adulthood.
Our Mission
The mission of Urban Saints is to make young disciples for Jesus. This is our core purpose and it’s why�we�exist.�Whenever�we�decide�to�do�anything,�we�will�make�sure�that�it�ts�with�this�mission.
Our Vision
Urban Saints will be an effective disciple-making movement, reaching young people in every community in the UK and Ireland.
Our Values
Within�the�organisation,�we�seek�to�live�by�and�re�ect�the�following�values:
Belonging
Serving
We are a united community We are servants of God and where everyone is welcome. each other, seeking Kingdom impact.
Faithfulness
We journey together in faith to disciple the next generation.
Grace-lled
We�are�lled�with�God’s�love,� seeking to live and lead like Jesus.
Innovative
We embrace creativity and are pioneering in our approach to reach young people.
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Our Impact in 2022
From its beginning, Urban Saints has been about accompanying young people on their faith journey with Jesus whatever their starting point. Our DNA, from the beginning, has been about local leaders connecting with local young people. We have emerged from the pandemic with a fresh hunger to see young people connected through our Groups and Camps because we know that community Is necessary for mental and spiritual health. We are committed to creating safe spaces to explore life and faith, together for the long haul. At Urban Saints we know that lifelong faith is a journey, and we are committed to young people, whatever their starting point and wherever the faith journey takes them.
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Groups
At present, we have 76 Groups of various sizes meeting across the UK, including two online. Since the pandemic we have had increasing opportunity to provide safe spaces in schools. One of these Groups started in Ripon and by the end of 2022 had over 100 young people attending on a weekly basis. To help facilitate our work in schools we have purchased a number�of�Spider�Domes.�These�large,�in�atable� gazebos are printed in colour with culturally relevant design and questions. They provide a visual sign of our presence, a sense of identity and a safe space that is distinctly different from a classroom.
We are now seeing a greater connection between Groups, with part of our focus being supporting networks of Groups to form and coordinate activities together as we move away from the pandemic. In 2022 one cluster of groups launched a monthly youth worship event where young people are empowered to take the lead, plan the evening and disciple their peers. While the adults are present for support the driving force behind the event is the young people themselves.
Youth�empowerment�has�been�a�signicant� focus for Urban Saints in 2022. It is the process of involving children and young people in the decision making process of their local communities. This helps them understand that they are respected, that they are valuable and presents a meaningful avenue through which they can make their voices heard and recognize their power.
Energize
From creating sessions on identity and justice, to providing resources to help young people engage with major national and international stories, such as the war in Ukraine and the Queen’s death – Energize has continued to be the ‘go-to’ place for Christian youth and children’s workers.
We have continued to invest in the development of our Leaders with the creation of training resources exploring topics such as suicide prevention and addiction.
We launched two major new discipleship courses for young people. ‘The Difference’ encourages young people to put their faith into action in their local communities and beyond. ‘Take the Lead’ helps young people develop their leadership skills by exploring topics such as character, courage and competence.
We worked with key partners to increase the amount of video content on the site and our ‘Christmas Down Here’ video was well received by those looking for content for unchurched young people.
There were 1,455 organisations subscribing to Energize at the end of 2022. This is an increase of 25 on the previous year.
“Having Energize as a resource also helps to develop other leaders and give them condence�to�lead�sessions.”
Lucy from Bedfordshire
“This year all our group moved further along their faith journey with two commitments�being�made�for�the�rst� time.”
Leader
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Camps
Our prayer at the start of the 2022 season was for all involved in Camps ministry to experience life in all its fullness (John 10:10) – young people, leaders, behind-the-scenes team and prayer/ nancial�supporters.�We�ran�38�Camps�across� four nations, enabled by over 500 volunteers, with around 20,000 young people, children and families hearing the Gospel message.
The year started with the return of the Easter house-parties in Ireland and was followed by Whit Camp celebrating 70 years with a brilliant weekend in Herefordshire. June saw four Sprees returning after a three-year hiatus and then a full summer programme ran. It was a busy but rewarding season as we have seen hundreds of young people make a decision to follow Christ and many more deepen their faith. The summer season concluded with Nefyn celebrating 60 years of Camps over the bank holiday weekend.
The Camps Development fund and Bursary fund were heavily utilised to ensure we maximised the opportunities at all sites and enable our Camps to be as accessible as possible. We granted more than 100 bursaries (over three times the usual amount).
Westbrook Residential Centre
There were various challenges in 2022 such as unexpected repairs needed on the Westbrook site and dealing with an ever-changing environment since the pandemic but when we�pause�and�re�ect,�we�can�also�see�God’s� faithfulness in providing all that we need. We had the opportunity to open our site to many young people for them to have a chance to go away for a few days at a time and consider the big questions of life and faith. We have also been able to bring in new team members and make good use of their skills in the operation of Westbrook. On top of this, we have wonderfully been able to build stronger relationships with some local schools and local churches. One of the joys has been to see young people on site more and more, and to see them having a great time during their visits.
“Thank you so so much for giving them so many fond memories. They have both commented�how�interesting�the�Bible�is.” Parent
“Both of our children have come home with tales of adventure and new knowledge�of�Christ.”
Parent
Improvements to the 24/7 helpline we operate, to support those running Camps have worked well. We have also launched a dedicated Camps online prayer space to engage with a new generation of prayer supporters, whilst also retaining our existing (greatly valued) faithful prayer warriors.
“My daughter had a brilliant time at camp. She has come back asking to be baptised which�is�amazing.”
Parent
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Additional Needs
This year has been a busy one for the Additional Needs Ministry. Post-pandemic it has been great to be back in person for some training events. We continue to utilize our online training programme as this enables the reach to go further and enables more churches and youth groups to provide welcoming and safe spaces for children and young people with additional needs.
In 2022 we trained 2,000 leaders across 78 training and conference events.
The Additional Needs Alliance provides a social media group for children’s, youth and families workers, as well as church leaders, parents and carers, to share stories, ask questions, offer resources, and journey together to help all children and young people with additional needs to be included and belong.
In 2022 we wrote a new book ‘How to Include Autistic Children and Young People in Church’ and also turned it into a new training course. A further training course ‘Invited to Belong:2U’ which we produced in collaboration with Youthscape helps leaders break down barriers so that all children and young people can belong in groups. We are convinced that safe spaces for the most vulnerable children is something vital to our ministry.
“Thank you for another really interesting and thought-provoking session. Thanks also for the excellent resources! Fantastic training. I would wholeheartedly recommend�to�others.”
Re: ‘All Inclusive?’ – Supporting Families
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Plans and Priorities for 2023
Urban Saints is committed to equipping a movement of volunteers to disciple young people for Jesus, meeting and supporting them in their local context. As part of our thinking of what is the best way to achieve this, as well as�wanting�to�be�an�increasingly�nanciallysustainable�organisation,�we�made�the�difcult� decision to restructure, focusing on a return to our local ministry blueprint and core mission.
At Urban Saints, we are passionate about providing safe spaces for all young people to explore life and faith. We believe that this is best done through weekly Groups that foster an environment for children and teenagers to belong,��ourish�and�encounter�Jesus�through� authentic relationships with their Leaders.
During 2022, four “core purpose” statements were agreed to help focus on our primary commitment and support the budget development and organisational restructure:
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Encouraging frequent interaction between Urban Saints volunteers and young people.
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Gathering and accompanying young people on their faith journey with Jesus.
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Equipping and investing in our Urban Saints volunteers bespoke to their context.
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Doing life and embodying Urban Saints values with young people.
This work is now being developed further with the Re-envisioning Working Group, which is a collaborative group consisting of Board, staff and independent members. The Working Group is carrying out a detailed strategic review, listening to different voices and diverse perspectives. They will be presenting several strategic options to the Board to be costed. The aim is to begin implementing the revised strategy during the Autumn, completing the process by the end of 2023. In the meanwhile, our Groups will be the key area that we will continue to invest in. We plan to invest in our Groups by intentionally increasing our support for the volunteer leaders who run them, equipping them for the future to lead their Groups more effectively, and in a sustainable manner. Building relationships between the staff team in the different regions of the UK and the Group Leaders will also be a priority for this year.
Whilst we recognise that our online resources (Energize) are used widely by those outside of Urban Saints it is also important for us to provide quality resources that help our local weekly Groups to reach the young people in their communities including engagement through digital platforms. In its current format, we believe Energize is a comprehensive resource. Therefore, we are reducing new developments of the platform while we consider a more cohesive digital strategy that will include Energize. Energize will still, however be the ever-useful tool for our current users, as it has always been. However, a new digital stream is currently also being considered for the organisation’s future.
We will continue to encourage our Group Leaders and the Impact Team to develop and build residential experiences, equipping our volunteers at a local and regional level. However, the primary purpose of these residential experiences will be to support the year-round work of the local Groups. As such, all Camps that are on the national camps programme will sadly not run after Summer 2023. We are currently exploring with those who form part of the current national camps programme whether their ministry can continue independently or in partnership with other organisations in the future.
The Westbrook Residential Centre has encouragingly had more bookings than in previous years, and we are looking forward to welcoming a number of different guests on site. As part of the Re-envisioning Working Group, a review is presently taking place to determine how Westbrook can continue to improve the way it supports the organisation’s core purpose in the future.
Additional Needs Ministry will continue, but with a renewed focus on supporting our yearround Groups to be more accessible to those with additional needs.
As with any organisational restructure, there will be roles that will no longer form part of the future of Urban Saints which have therefore sadly become redundant. We thank these members of the team for their dedication and commitment to young people through the years and wish them the best for the future.
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Financial Review
In 2022 the Income for the year was £2,271,426 and Expenditure was £2,800,413 resulting in a decit�for�the�year�of�£528,987�(2021�decit�£147,063).��A�decit�budget�had�been�agreed�by�the� Trustees�for�2022�to�intentionally�utilise�some�reserves�to�further�the�ministry�but�the�decit� was larger than budgeted, mainly due to legacy income and donations being less than budget. Although�a�decit�budget�has�again�been�agreed�for�2023�this�budget�carries�signicantly�less� risk in legacy income and moves towards having a break-even budget in 2024.
INCOME 2022
EXPENDITURE 2022
In 2022 we received Donations of £783,459 (2021 £816,528), Grants of £4,199 (2021 £74,674) and Legacies of £148,574 (2021 £242,565). We are so grateful to God and our faithful donors for this income. Income from Charitable Activities was £1,324,583 (2021 £666,152). This increase was mostly due to a full year of activity within Camps and the Westbrook Residential Centre as opposed to reduced levels of activity in 2021 due to the pandemic. Interest received in the year was £10,611 (2021 £275) resulting in total income for the year of £2,271,426
Funds at 31 December 2022 totalled £3,763,950. This included a £2,143,692 Fixed Asset Fund which represents the cost of all Fixed Assets held on behalf of the Charity. £994,013 represented funds�designated�by�the�Trustees�for�specic�purposes,�£109,091�were�restricted�funds�given�for�a� particular purpose and £517,154 were general reserves.
Our reserves policy is to maintain a level of reserves that gives adequate time to address changes that�might�be�needed�to�charitable�activities�or�stafng�issues.�The�level�of�reserves�required�is� subject to the needs, risks, and operating environment being considered each year as part of the budget process. The Trustees have stated that the general funds should be 3 months of budgeted expenditure. The general funds at 31 December 2022 were £517,154, which is just above the policy level.
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Charitable Objectives and Organisation Structure
The mission of Urban Saints is to make young disciples for Jesus. This is our core purpose and it’s why�we�exist.�Whenever�we�decide�to�do�anything,�we�will�make�sure�that�it�ts�with�this�mission.
Public�Benet
All activities are carefully assessed for risk and therefore, provide safe and fun environments for the development of children and young people. The social and spiritual well-being of young people is developed through The Crusaders’ Union; therefore, the Trustees consider that all of the aims and objectives�detailed�in�this�report�combine�to�benet�the�public.
The�public�benet�of�The�Crusaders’�Union’s�activities�is�far�reaching�into�all�areas�of�the�UK�and�a� diversity of communities. Children, young people and leaders are connecting with the organisation in a positive way; and the organisation in turn is having a huge impact on children and young people, as it has done for more than 100 years, training and equipping them for all walks of life both at home and abroad.
Accordingly, the Trustees believe that they have complied with the duty in section 4 of the Charities Act�2011�to�have�due�regard�to�the�public�benet�guidance�published�by�the�Charity�Commission.
Governance
The Charity was formed in 1906 as an unincorporated association and incorporated as a company limited by guarantee on the 12 September 2011. As The Crusaders’ Union operates in Scotland, the charity�has�a�registration�with�the�Ofce�of�the�Scottish�Charity�Regulator�(OSCR)�as�a�Cross�Border� Charity under the registration number SCO39313. The Crusaders’ Union also operates in Northern Ireland�and�has�conrmed�interest�in�registering�with�the�Charity�regulator�there.
At 31 December 2022 there were 390 company members with voting rights consisting of Honorary Life Members, Group Leaders, Support Leaders and Trustees. Our members play a vital part in delivering�the�mission�of�Urban�Saints,�supporting�through�prayer,�time,�nancial�giving�and�being� advocates for us as we seek to lead young people to our Saviour Christ Jesus.
Trustees of the charity are directly elected by Members of The Crusaders’ Union at an Annual General Meeting (AGM) or by postal ballot. Under the Memorandum and Articles, no Trustee may serve for a consecutive total of more than 12 years before taking at least a one-year sabbatical.
Trustees are Members of The Crusaders’ Union, and can be nominated to stand for election to the Board in one of two ways:
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They can be nominated by two other Members. A communication is sent annually to every voting Member asking for nominations to be submitted for this; or
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Members can be nominated by the Board of Trustees.
In either case nominees go forward for election via a vote at an Annual General Meeting or through a�postal/electronic�ballot.��If�a�nominated�Member�receives�sufcient�votes�(over�50%�of�the�votes� cast) they are elected as a Trustee usually for a period of three years.
The Board may also co-opt up to 4 people as Trustees in order to ensure the Board has the requisite skills�and/or�ll�a�casual�vacancy�and/or�ensure�that�the�majority�of�Trustees�are�actively�involved�in� voluntary relational children’s or youth work.
Prospective Trustees receive an information pack that lets them know what the duties and responsibilities are that they will be accountable for. Elected Trustees go through an induction
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training process so that they can quickly become familiar with the operating practices of the Board of Trustees.
On 15 October 2022 we gathered together online for the last hour of a 24/2 prayer event and following this an Annual General Meeting was held where 85 members voted (including proxy votes). Four serving Trustees, Jonathan Storkey, Anthony Obayori, David Fowler and Sharon Prior were elected.
On March 10th 2023 Sharon Prior stepped down as Chair and Matthew Judson, Vice Chair, became interim Chair.
Management Team
The National Leadership Team has been through a time of transition and at the time of signing the accounts comprises an Interim CEO/Transition Director, Missions Lead and Enabling Lead.
Pay Policy for Key Management
Salaries for all paid Team members, including key management personnel are reviewed and any increases agreed as part of the annual budget process. In addition to the Trustees, key management personnel are the National Leadership Team comprising of the CMO and Directors.
Fundraising Statement
1. Approach
Our fundraising team work hard to provide the income to resource all Urban Saints’ activities for young people and children - our weekly Groups, volunteer and team training, Camps, Resources, and our Westbrook Residential Centre. These funds come from grants from Trusts and Foundations, regular giving by supporters, responses to appeals, local events and gifts bequeathed in wills.
Giving can be designated for Groups, regions, or activities. For example, our local Impact Team Leaders raise funds for regions or nations, groups will raise funds for group activities and other Team members will raise funds from donors who are particularly interested in those activities, such as Additional Needs training or the Friends of Westbrook.
We did not use external professional fundraisers or commercial participators but employed 1.7 FTE who focus solely on fundraising and supporter relations. In October 2022 we started to work with a Fundraising Consultant (0.2 FTE) who has worked on some grant applications, and added capacity to the Fundraising Team. Fundraising staff were supported by 2 FTE in Marketing and Communications whose brief includes social media advertising and digital communications. We do engage professional third parties to produce and distribute direct mailings.
Our fundraising practises are all GDPR approved, and we do not sell on any data. Our ‘external data processor’ agreements set out clear guidelines to ensure compliance with all legislation, regulation, and our internal standards. All communications are approved by Urban Saints prior to distribution.
We are conscious of minimising the costs of fundraising. We continue to deliver value for money in all our charitable activities. Fundraising is carried out centrally and controlled centrally and we are Cross Border, and the E&W Fundraising Regulator would be the place to approach if there is any concern about fundraising in Scotland.
2. Regulatory Standards
The charity is a member of the Institute of Fundraising and registered with the Fundraising Regulator. Everything possible is done to meet the needs of current and potential supporters, including protecting all vulnerable people, following the Code of Fundraising Practice and all Data
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Protection legislation.
3. Compliance
Due to the nature of requesting and receiving donations across the UK, we are aware of the potential for fundraising regulatory breaches. We seek to minimise these risks through clear role descriptions, team induction and training, centralised awareness and reporting of all fundraising activity, the agreed involvement of Fundraising and Finance team from the Support Centre for types of fundraising, and monthly reviews of fundraising reports to ensure all income is designated corrected and is posted to the correct Reserve/Fund. Urban Saints has a Whistleblowing policy, which as with all policies, is included in our training system to ensure that all team members read, understand, and agree to comply with each Urban Saints’ policy.
4. Monitoring Fundraising Activities Carried Out on our Behalf
We did not use external professional fundraisers or commercial participators.
5. Complaints
We received one fundraising complaint in 2022 (2021: one). This complaint was resolved by our team in line with our complaints policy. This policy, updated in January 2020, requires that we provide a response to individuals in a timely manner. This complaint was resolved amicably. Any expressions of dissatisfaction are used to improve our fundraising approaches and procedures. The policy also details when serious complaints are escalated to the National Leadership Team or Trustees. The complaints policy is included in our training system that ensures that all team members read, understand, and agree to comply with each Urban Saints’ policy. The policy is published on our website.
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Statement of Risks and Uncertainties
The Trustees are ultimately responsible for risk management and the effectiveness of Urban Saints’ internal�control�processes.�The�major�risks�to�which�Urban�Saints�are�exposed,�as�identied�by�the� Trustees, are reviewed regularly, and we are continuously improving our systems and procedures to manage them.
The Board of Trustees has considered and approved the risk appetite and risk management policy of Urban Saints. It has delegated the regular scrutiny to the Enabling Sub Committee which is made up of the Chair of the Committee and other Trustees as well as independent Committee members that are experienced in particular aspects of Finance and Compliance.
Since re-opening up the organisation and engaging in more activities after Covid-19, there have been a number of opportunities which Urban Saints have taken full advantage of. However, there have also been a number of new risks that have emerged in our ever-changing world, and so there are now new plans to ensure the health of the organisation through the mitigation of these risks.
The�top�ve�risks�(in�no�particular�order)�are:
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Safeguarding:�Whilst�we�continue�to�update�our�practices�and�training,�and�have�no�specic� concerns at this time, we are aware that this will always be an area of risk that requires ongoing assessment and management.
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Fundraising Income: The pattern of giving appears to have changed since Covid-19 and the cost-of-living crisis. General donations and Trust income has reduced. A detailed fundraising review is being undertaken.
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Expenditure: Costs for the organisation have risen as a result of worldwide events, resulting in�energy�costs�rising,�which�directly�impact�costs�of�the�entire�supply�chain.�This�in�ation�has� made it more expensive to run the organisation at all levels, and therefore cuts have been needed in order to keep overall expenditure lower.
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Westbrook: Whilst Westbrook bookings are looking healthy going into 2023, there are still challenges�relating�to�operating�the�residential�centre�in�a�sustainable�way�that�benets�the� organisation in the long term. There is currently a plan to review how Westbrook is used going forward.
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Organisational Restructure: Part of reducing expenditure was to reduce our total number of staff team, so that Urban Saints can run in a more streamlined way and focus on the ministry areas�that�are�core�to�the�organisation.�However,�this�is�not�without�the�difculties�associated� with restructuring any organisation, and plans are in place to ensure the longevity of the organisation post-restructure.
Urban Saints is committed to safeguarding the children and young people under our care, we do this through our Safeguarding policy, good practice guidelines and regular safeguarding training for all team members.
Urban Saints’ systems and procedures are designed to inform and manage risk and to provide reasonable assurance against material misstatement or loss. Senior management ensure that the culture and process of risk management are embedded across the organisation through the effective implementation of policies and processes. Risk registers have been developed at corporate, department and major project levels. Risks are assessed and rated on their likelihood and potential impact along with the mitigation strategies in place to manage them in line with the Board’s risk appetite.
Operational Management review and update the corporate risk register on a monthly basis and it is shared with the Enabling Sub Committee when they meet. The Board formally reviews it when they meet regularly. There are a number of working groups that manage risks in high-risk areas and risk events are logged and tracked to inform the ongoing development of risk management strategies and lessons learnt. Serious incidents and compliance across the organisation are assessed
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internally by all departments through a monthly process, which is reported on and reviewed by the leadership team and the Enabling Sub-Committee.
We work with the support of our partners and volunteers, taking on board their advice to implement mitigation�actions�for�our�strategic,�operational,�nancial,�and�compliance�risks.
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Trustees, CEO and Advisors
Trustees
The following served during 2022 and were in post at the time of this report:
Janet Dawson Stephen Dengate (resigned 31 December 2022) David Fowler Miriam Hanley (resigned 21 June 2023) Mark Instone William James Matthew Judson (Vice Chair until 10th March and then Interim Chair from 11th March 2023) Paul Marchant Anthony Obayori Sharon Prior (Chair) (resigned 10th March 2023) Rachel Retallick Cheel Jonathan Storkey
CEO
CEO - Ant Horton (until 8th June 2023) Interim CEO / Transition Director - Richard Giles (from 17th April 2023)
Bankers
Lloyds Bank, 36 Chequer Street, St Albans, Hertfordshire, AL1 3YQ
Auditors
Buzzacott LLP, 130 Wood Street, London, EC2V 6DL
Legal Advisors
Anthony Collins Solicitors LLP, 134 Edmund Street Birmingham B3 2ES Keelys�LLP,�28�Dam�St,�Licheld,�Staffordshire,�WS13�6AA
Registered�and�Principal�Ofces
Kestin House, 45 Crescent Road, Luton, LU2 0AH Telephone: 01582 589850 E-mail: email@urbansaints.org Web: www.urbansaints.org
Company Number
07771037 in England and Wales
Charity Registration Numbers
1144923 in England and Wales SC039313 in Scotland
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Statement of Trustees’ Responsibilities
The Trustees (who are also Directors of The Crusaders’ Union for the purposes of company law) are�responsible�for�preparing�the�Trustees’�Report�and�the�nancial�statements�in�accordance� with applicable law and United Kingdom accounting standards (United Kingdom Generally Accepted Accounting Practice).
Company�law�requires�the�Trustees�to�prepare�nancial�statements�for�each�nancial�year�that� give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.
In�preparing�these�nancial�statements,�the�Trustees�are�required�to:
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select suitable accounting policies and then apply them consistently.
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observe the methods and principles in the Statement of Recommended Practice (Accounting and Reporting by Charities) (the Charities’ SORP);
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make judgments and estimates that are reasonable and prudent.
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state whether applicable United Kingdom accounting standards have been followed, subject to�any�material�departures�disclosed�and�explained�in�the�nancial�statements;�and
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prepare�the�nancial�statements�on�the�going�concern�basis�unless�it�is�inappropriate�to� presume that the charitable company will continue in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy�at�any�time�the�nancial�position�of�the�charitable�company�and�enable�them�to�ensure� that�the�nancial�statements�comply�with�the�Companies�Act�2006,�the�Charities�and�Trustee� Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Each�of�the�Trustees�conrms�that:
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so far as the Trustee is aware, there is no relevant audit information of which the charitable company’s auditors are unaware; and
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the Trustee has taken all the steps that he/she ought to have taken as a Trustee in order to make himself/herself aware of any relevant audit information and to ensure that the charitable company’s auditors are aware of that information.
This�conrmation�is�given�and�should�be�interpreted�in�accordance�with�the�provisions�of�s418�of� the Companies Act 2006.
The�Trustees�are�responsible�for�the�maintenance�and�integrity�of�nancial�information� included on the charitable company’s website. Legislation in the United Kingdom governing the�preparation�and�dissemination�of�nancial�statements�may�differ�from�legislation�in�other� jurisdictions.
Approved by the Trustees on 14th July 2023 and signed on their behalf by Matthew Judson
Signed:
Date: 14th July 2023
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Independent Auditor’s Report
to the Trustees and Members of The Crusaders’ Union
Opinion
We�have�audited�the�nancial�statements�of�The�Crusaders’�Union�(the�‘charitable�company’)� for�the�year�ended�31�December�2022�which�comprise�the�statement�of�nancial�activities,�the� balance�sheet,�the�statement�of�cash��ows,�the�principal�accounting�policies�and�the�notes�to�the� nancial�statements.�The�nancial�reporting�framework�that�has�been�applied�in�their�preparation� is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).
In�our�opinion,�the�nancial�statements:
-
give a true and fair view of the state of the charitable company’s affairs as at 31 December 2022 and of its income and expenditure for the year then ended;
-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-
have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s�responsibilities�for�the�audit�of�the�nancial�statements�section�of�our�report.�We�are� independent of the charitable company in accordance with the ethical requirements that are relevant�to�our�audit�of�the�nancial�statements�in�the�UK,�including�the�FRC’s�Ethical�Standard,� and�we�have�fullled�our�other�ethical�responsibilities�in�accordance�with�these�requirements.�We� believe�that�the�audit�evidence�we�have�obtained�is�sufcient�and�appropriate�to�provide�a�basis� for our opinion.
Conclusions relating to going concern
In�auditing�the�nancial�statements,�we�have�concluded�that�the�trustees’�use�of�the�going� concern�basis�of�accounting�in�the�preparation�of�the�nancial�statements�is�appropriate.
Based�on�the�work�we�have�performed,�we�have�not�identied�any�material�uncertainties� relating�to�events�or�conditions�that,�individually�or�collectively,�may�cast�signicant�doubt�on�the� charitable company’s ability to continue as a going concern for a period of at least twelve months from�when�the�nancial�statements�are�authorised�for�issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information�included�in�the�annual�report�and�nancial�statements,�other�than�the�nancial� statements�and�our�auditor’s�report�thereon.�Our�opinion�on�the�nancial�statements�does�not� cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In�connection�with�our�audit�of�the�nancial�statements,�our�responsibility�is�to�read�the�other�
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information and, in doing so, consider whether the other information is materially inconsistent with�the�nancial�statements�or�our�knowledge�obtained�in�the�audit�or�otherwise�appears� to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the nancial�statements�or�a�material�misstatement�of�the�other�information.�If,�based�on�the�work� we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
-
In our opinion, based on the work undertaken in the course of the audit:
-
the information given in the trustees’ report, which is also the directors’ report for the purposes of�company�law�for�the�nancial�year�for�which�the�nancial�statements�are�prepared�is� consistent�with�the�nancial�statements;�and
-
the trustees’ report, which is also the directors’ report for the purposes of company law, has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained�in�the�course�of�the�audit,�we�have�not�identied�material�misstatements�in�the�trustees’� report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:
-
proper and adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
-
the�nancial�statements�are�not�in�agreement�with�the�accounting�records�and�returns;�or
-
certain�disclosures�of�trustees’�remuneration�specied�by�law�are�not�made;�or
-
we have not received all the information and explanations we require for our audit; or
-
the�trustees�were�not�entitled�to�prepare�the�nancial�statements�in�accordance�with�the�small� companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ report and from the requirement to prepare a strategic report.
Responsibilities of Trustees
As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation�of�the�nancial�statements�and�for�being�satised�that�they�give�a�true�and�fair�view,� and for such internal control as the trustees determine is necessary to enable the preparation of nancial�statements�that�are�free�from�material�misstatement,�whether�due�to�fraud�or�error.
In�preparing�the�nancial�statements,�the�trustees�are�responsible�for�assessing�the�charitable� company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Auditor’s�responsibilities�for�the�audit�of�the�nancial�statements
Our�objectives�are�to�obtain�reasonable�assurance�about�whether�the�nancial�statements�as�a� whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s
Annual Report and Financial Statements for The Crusaders’ Union 2022
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report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material�if,�individually�or�in�the�aggregate,�they�could�reasonably�be�expected�to�in�uence�the� economic�decisions�of�users�taken�on�the�basis�of�these�nancial�statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
-
the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
-
we obtained an understanding of the legal and regulatory frameworks that are applicable to the�charity�and�determined�that�the�most�signicant�frameworks�which�are�directly�relevant�to� specic�assertions�in�the�nancial�statements�are�those�that�relate�to�the�reporting�framework� (Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011) and those that relate to data protection (General Data Protection Regulation).
-
identied�laws�and�regulations�were�communicated�within�the�audit�team�regularly�and�the� team remained alert to instances of non-compliance throughout the audit.
We�assessed�the�susceptibility�of�the�charity’s�nancial�statements�to�material�misstatement,� including obtaining an understanding of how fraud might occur, by:
-
making enquiries of management as to their knowledge of actual, suspected and alleged fraud; and
-
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we:
-
performed analytical procedures to identify any unusual or unexpected relationships;
-
assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and
-
tested authorisation controls on expenditure items, ensuring all expenditure was approved in line�with�the�charity’s�nancial�procedures.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
-
agreeing�nancial�statement�disclosures�to�underlying�supporting�documentation;
-
reading the minutes of meetings of those charged with governance; and
-
enquiring of management as to actual and potential litigation and claims.
There are inherent limitations in our audit procedures described above. The more removed that laws�and�regulations�are�from�nancial�transactions,�the�less�likely�it�is�that�we�would�become� aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
A�further�description�of�our�responsibilities�for�the�audit�of�the�nancial�statements�is�located�on�the� Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Annual Report and Financial Statements for The Crusaders’ Union 2022
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Use of our report
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charity’s trustees as a body, in accordance with Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
Signed:
Date: 24 July 2023
Edward Finch (Senior Statutory Auditor) For and on behalf of Buzzacott LLP, Statutory Auditor 130 Wood Street London EC2V 6DL
Buzzacott LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.
Annual Report and Financial Statements for The Crusaders’ Union 2022
Page 22
43. Pè9e 23 Annu inancial Siafftientsfor The CrUders. union 2022
Statement of Financial Activities
| Year ended 31 December 2022 | Notes | Unrestricted Funds 2022 |
Restricted Funds 2022 |
Total Funds 2022 |
Total Funds 2021 |
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| INCOME Donations Grants and Legacies Income Earned from Charitable Activities Groups Energize Camps Westbrook Residential Centre Additional Needs training Other Other Income Interest receivable Protonsaleofassets |
1 2 |
720,080 89,410 336,717 407,539 426,648 11,684 52,585 10,611 - |
216,152 - - - - - - - - |
936,232 89,410 336,717 407,539 426,648 11,684 52,585 10,611 - |
1,133,767 49,901 329,046 124,545 120,462 6,655 35,543 275 15,000 |
| Total Income | 2,055,274 | 216,152 | 2,271,426 | 1,815,194 | |
| EXPENDITURE Cost of raising funds Cost of Charitable Activities Groups Energize Camps Westbrook Residential Centre Additional Needs training Other Other Expenditure |
3 4 |
242,237 454,866 294,034 714,080 718,965 72,184 75,367 - |
- 83,824 30,749 38,202 6,476 29,028 40,401 - |
242,237 538,690 324,783 752,282 725,441 101,212 115,768 - |
201,878 441,859 246,324 384,481 467,493 88,264 131,958 - |
| Total Expenditure | 2,571,733 | 228,680 | 2,800,413 | 1,962,257 | |
| Net expenditure for the year Transfer between Funds |
(516,459) 16,757 |
(12,528) (16,757) |
(528,987) - |
(147,063) - |
|
| Net movement in Funds | (499,702) | (29,285) | (528,987) | (147,063) | |
| Reconciliation of Funds Total funds brought forward 1 January Balance carried forward 31 December |
4,154,561 3,654,859 |
138,376 109,091 |
4,292,937 3,763,950 |
4,440,000 4,292,937 |
Annual Report and Financial Statements for The Crusaders’ Union 2022
Page 24
| Year ended 31 December 2021 | Notes | Unrestricted Funds 2021 |
Restricted Funds 2021 |
Total Funds 2021 |
|---|---|---|---|---|
| £ | £ | £ | ||
| INCOME Donations and Legacies Income Earned from Charitable Activities Groups Energize Camps Westbrook Residential Centre Additional Needs training Other Other Income Interest receivable Protonsaleofassets |
1 2 |
856,430 49,901 329,046 124,545 120,462 6,655 35,543 275 15,000 |
277,337 - - - - - - - - |
1,133,767 49,901 329,046 124,545 120,462 6,655 35,543 275 15,000 |
| Total Income | 1,537,857 | 277,337 | 1,815,194 | |
| EXPENDITURE Cost of raising funds Cost of Charitable Activities Groups Energize Camps and Overseas Adventures Westbrook Residential Centre Additional Needs training Other Other Expenditure |
3 4 |
201,878 383,255 245,824 353,013 432,466 47,805 103,286 - |
- 58,604 500 31,468 35,027 40,459 28,672 - |
201,878 441,859 246,324 384,481 467,493 88,264 131,958 - |
| Total Expenditure | 1,767,527 | 194,730 | 1,962,257 | |
| Net (expenditure) / income for the year Transfer between funds |
(229,670) - |
82,607 - |
(147,063) - |
|
| Net movement in Funds | (229,670) | 82,607 | (147,063) | |
| Reconciliation of funds Total funds brought forward 1 January Balance carried forward 31 December |
4,384,231 4,154,561 |
55,769 138,376 |
4,440,000 4,292,937 |
Annual Report and Financial Statements for The Crusaders’ Union 2022
Page 25
Balance Sheet
| Balance Sheet | |||||
|---|---|---|---|---|---|
| As at 31 December | Notes | 2022 | 2022 | 2021 | 2021 |
| FIXED ASSETS Tangiblexedassets |
7 | £ 2,143,692 |
£ | £ 2,156,804 |
£ |
| CURRENT ASSETS Stocks Debtors Cash at Banks and in Hand |
8 9 10 |
1,883 170,086 1,663,089 |
2,143,692 | 441 141,040 2,263,592 |
2,156,804 |
| 1,835,058 | 2,405,073 | ||||
| LIABILITIES Creditors amounts falling due within oneyear |
11 | (214,800) | (268,940) | ||
| Net current assets | 1,620,258 | 2,136,133 | |||
| Total assets less current liabilities | 3,763,950 | 4,292,937 | |||
| Creditor amounts falling due after one year |
- | - | |||
| Total net assets | 3,763,950 | 4,292,937 | |||
| FUNDS Unrestricted funds General funds Designated funds Propertyandxedassetsfund Restricted funds |
12 12 12 13 |
517,154 994,013 2,143,692 109,091 |
498,645 1,499,112 2,156,804 138,376 |
||
| Total CharityFunds | 3,763,950 | 4,292,937 |
Approved by the Trustees on 14th July 2023 and signed on their behalf by Matthew Judson
Signed:
Date: 14th July 2023
Annual Report and Financial Statements for The Crusaders’ Union 2022
Page 26
Cash�ow�Statement
| Cash�ow�Statement | ||
|---|---|---|
| 2022 | 2021 | |
| Cash�owsfromoperatingactivities | £ | £ |
| Net cash(used in)/provided byoperatingactivities | (583,639) | 45,746 |
| Cash�owsfrominvestingactivities Dividends, interest and rent from investments Proceeds from the sale of property, plant and equipment Purchase of property, plant and equipment Write down of property, plant and equipment |
10,611 - (27,618) - |
275 35,000 (11,206) 4,072 |
| Net cash(used in)/provided byinvestingactivities | (17,007) | 28,141 |
| Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Change in cash and cash equivalents due to exchange rate movements |
(600,646) 2,263,592 143 |
73,887 2,189,745 (40) |
| Cash and cash equivalents at the end of the reporting period | 1,663,089 | 2,263,592 |
| 2022 | 2021 | |
| Net movement in funds for the reporting period Adjustments for: Depreciation charges Dividends, interest and rents from investments Exchange rate movement Loss/(Gain)onsaleofxedassets (Increase)/Decrease in stocks (Increase)/Decrease in debtors Increase/(Decrease)in creditors |
£ (528,987) 40,730 (10,611) (143) - (1,442) (29,046) (54,140) |
£ (147,063) 44,012 (275) 40 (15,000) (441) 167,206 (2,733) |
| Net cash(used in)/provided byoperatingactivities | (583,639) | 45,746 |
Analysis Of Change In Net Debt
| Analysis Of Change In Net Debt | |||
|---|---|---|---|
| As at 1 Jan 2022 |
Movement in Year |
As at 31 Dec 2022 |
|
| Cash at banks and in hand | £ 2,263,592 |
£ (600,503) |
£ 1,663,089 |
| Total cash and cash equivalents | 2,263,592 | (600,503) | 1,663,089 |
Annual Report and Financial Statements for The Crusaders’ Union 2022
Page 27
Principal Accounting Policies
Basis of Accounting
The�nancial�statements�have�been�prepared�under�the�historical�cost�convention�and�in�accordance� with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006. Applicable United Kingdom accounting standards (United Kingdom Generally Accepted Accounting Practice) and the Statement of Recommended Practice “Accounting and Reporting by Charities” (SORP 2015)�have�been�followed�in�the�preparation�of�these�nancial�statements.�
Going Concern
The Trustees have assessed whether the use of the going concern assumption is appropriate in preparing�these�nancial�statements.�The�Trustees�have�made�this�assessment�in�respect�to�a� period�of�one�year�from�the�date�of�approval�of�these�nancial�statements.
The Trustees of the charity have concluded that there are no material uncertainties related to events or�conditions�that�may�cast�signicant�doubt�on�the�ability�of�the�charity�to�continue�as�a�going� concern.�The�Trustees�are�of�the�opinion�that�the�charity�will�have�sufcient�resources�to�meet�its� liabilities as they fall due.
Income
Income is recognised in the period in which the Charity is entitled to receipt if it is probable that the income will be received, and the amount can be measured with reasonable certainty. Income is�deferred�only�when�the�Charity�has�to�full�conditions�before�becoming�entitled�to�it�or�where� the�donor�or�funder�has�specied�that�the�income�is�to�be�expended�in�a�future�accounting�period.
Expenditure and the Basis of Apportioning Costs
Expenditure�is�included�in�the�statement�of�nancial�activities�when�incurred�and�includes� attributable VAT that cannot be recovered. Expenditure comprises the following:
-
a. the costs of raising funds including salaries, direct costs and overheads associated with generating voluntary income; and
-
b. the costs of charitable activities comprising expenditure on the Charity’s primary charitable purposes as described in the Trustees’ Report. Such costs relate to:
-
Groups
-
Energize
-
Camps
-
Westbrook
-
Additional Needs training
-
Other projects
Many�costs�are�directly�attributable�to�specic�activities.�Certain�shared�costs�are�apportioned�over� the charitable activities. In order to carry out the primary purposes of the Charity it is necessary to�provide�support�to�the�activities�in�the�form�of�personnel�development,�nancial�procedures,� provision�of�ofce�services�and�equipment,�a�suitable�working�environment�as�well�as�marketing,� communcations and governance costs. These costs are allocated on the basis of time, number of paid Team members or actual use.
Amounts relating to Groups are incorporated based on the year end of the Group.
Annual Report and Financial Statements for The Crusaders’ Union 2022
Page 28
Debtors
Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid.
Cash at Banks and in Hand
Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition.
Creditors and Provisions
Creditors and provisions are recognised when there is an obligation at the balance sheet date as�a�result�of�a�past�event,�it�is�probable�that�a�transfer�of�economic�benet�will�be�required�in� settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the Charity anticipates it will pay to settle the debt.
Fund Accounting
Restricted�funds�comprise�monies�raised�for,�or�their�use�restricted�to,�a�specic�purpose,�or� contributions subject to donor-imposed conditions.
Designated�funds�comprise�monies�set�aside�out�of�unrestricted�general�funds�for�specic�future� purposes�or�projects.��They�include�funds�representing�property�and�other�tangible�xed�assets� that could not be realised without curtailing the activities of the Charity.
General funds represent those monies that are freely available for application towards achieving any charitable purpose that falls within the Charity’s charitable objects.
Pension Costs
Contributions in respect of the group personal money purchase pension scheme are charged to the�statement�of�nancial�activities�in�the�year�in�which�they�are�due,�representing�the�full�value�of� the Charity’s liability.
Tangible Fixed Assets
All assets costing more than £1,000 and with an expected useful life exceeding one year are capitalised.
Functional freehold property
The Charity’s policy is to provide depreciation against the cost of freehold buildings to the extent that it is envisaged that their realisable value at the end of their useful life will be lower than the original cost. For the majority of the Charity’s freehold property the Trustees do not believe that it is appropriate to provide depreciation due to the very long anticipated lives of the buildings, and the�realisable�value�is�in�excess�of�the�value�in�the�nancial�statements.��It�is�also�likely�that�any�such� charge would be regarded as immaterial.
Where it is determined that it is appropriate to make a provision for depreciation, this is provided in equal instalments over the property’s anticipated useful life, which is between 25 and 50 years.
Impairment reviews are conducted on an annual basis. If any asset is found to have a carrying value materially higher than the building’s recoverable amount it is written down accordingly. Freehold land is not depreciated.
Annual Report and Financial Statements for The Crusaders’ Union 2022
Page 29
Some properties are carried at valuations from the time when FRS15 “Tangible Fixed Assets” was implemented, and those have been retained by the Charity and treated as deemed cost under section 35 of FRS 102.
Other�tangible�xed�assets
These are capitalised and depreciated at the following annual rates based on cost in order to write them off over their estimated useful lives:
-
Building�improvements�
-
Furniture�and�ttings��
-
5%�to�10%�per�annum�
10%�to�20%�per�annum�
-
Computer�equipment�� 25%�per�annum�
-
Other� 10%�to�33%�per�annum�
Groups
The Groups included in these accounts are some of our Urban Saints Groups. There are 3 categories:
-
Church/School linked – these Groups are not required to submit annual returns as their accounts are consolidated within their church’s accounts.
-
Groups with monies under £2,000 – Groups who have income/expenditure and balances of less than £2,000 are not required to submit accounts. This reduces the amount of work for Group leaders and has no material impact on these Financial Statements.
-
Groups�whose�accounts�are�included�in�these�nancial�statements�–�the�remaining�Groups�are� required to return information about income and expenditure, balances on bank accounts and any other assets held.
Annual Report and Financial Statements for The Crusaders’ Union 2022
Page 30
Page 31 Annual Rewrt and Financial Staiements Ivr rs. 022
Notes to the Financial Statements
1. Income from Donations, Grants and Legacies
| Donations and gifts Grants received Legacies |
Unrestricted Funds 2022 |
Restricted Funds 2022 |
Total Funds 2022 |
Unrestricted Funds 2021 |
Restricted Funds 2021 |
Total Funds 2021 |
|---|---|---|---|---|---|---|
| £ 567,307 4,199 148,574 |
£ 216,152 - - |
£ 783,459 4,199 148,574 |
£ 551,577 74,674 230,179 |
£ 264,951 - 12,386 |
£ 816,528 74,674 242,565 |
|
| Total | 720,080 | 216,152 | 936,232 | 856,430 | 277,337 | 1,133,767 |
2. Income Earned from Charitable Activities - Other
This income is Kestin House rental income and sale of Urban Saints merchandise.
3. Cost of Raising Funds
| Paid Team and Consultancy Costs Mailings and publications Support costs |
Unrestricted Funds 2022 |
Restricted Funds 2022 |
Total Funds 2022 |
Unrestricted Funds 2021 |
Restricted Funds 2021 |
Total Funds 2021 |
|---|---|---|---|---|---|---|
| £ 136,560 27,293 78,384 |
£ - - - |
£ 136,560 27,293 78,384 |
£ 103,987 33,194 64,697 |
£ - - - |
£ 103,987 33,194 64,697 |
|
| Total | 242,237 | - | 242,237 | 201,878 | - | 201,878 |
Annual Report and Financial Statements for The Crusaders’ Union 2022
Page 32
4. Cost of Charitable Activities
| Groups Individual Groups Volunteer Support & Training Support Costs |
Unrestricted Funds 2022 |
Restricted Funds 2022 |
Total Funds 2022 |
Unrestricted Funds 2021 |
Restricted Funds 2021 |
Total Funds 2021 |
|---|---|---|---|---|---|---|
| £ 97,393 176,317 181,156 |
£ - 83,824 - |
£ 97,393 260,141 181,156 |
£ 32,810 219,879 130,566 |
£ - 58,604 - |
£ 32,810 278,483 130,566 |
|
| 454,866 | 83,824 | 538,690 | 383,255 | 58,604 | 441,859 | |
| Energize Energize costs Support costs |
139,406 154,628 |
30,749 - |
170,155 154,628 |
129,321 116,503 |
500 - |
129,821 116,503 |
| 294,034 | 30,749 | 324,783 | 245,824 | 500 | 246,324 | |
| Camps Individual Camps, & Studland Site Volunteer Support & Training Support costs |
386,521 151,262 176,297 |
- 38,202 - |
386,521 189,464 176,297 |
116,191 128,808 108,014 |
- 31,468 - |
116,191 160,276 108,014 |
| 714,080 | 38,202 | 752,282 | 353,013 | 31,468 | 384,481 | |
| Westbrook Residential Centre Westbrook costs Support costs |
574,917 144,048 |
6,476 - |
581,393 144,048 |
328,563 103,903 |
35,027 - |
363,590 103,903 |
| 718,965 | 6,476 | 725,441 | 432,466 | 35,027 | 467,493 | |
| Additional Needs training Training costs Support costs |
33,823 38,361 |
29,028 - |
62,851 38,361 |
19,370 28,435 |
40,459 - |
59,829 28,435 |
| 72,184 | 29,028 | 101,212 | 47,805 | 40,459 | 88,264 | |
| Other Youth Participation Urban Saints’ brand refresh Volunteer support process improvements Other including support costs |
18,978 - - 56,389 |
- - - 40,401 |
18,978 - - 96,790 |
- 13,320 14,053 75,913 |
- 1,584 - 27,088 |
- 14,904 14,053 103,001 |
| 75,367 | 40,401 | 115,768 | 103,286 | 28,672 | 131,958 |
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5. Paid Team Costs
| 5. Paid Team Costs | ||
|---|---|---|
| Total Paid Team Costs | 2022 | 2021 |
| Wages and salaries Social security costs Pension costs Other costs |
£ 1,164,798 105,564 62,131 123,564 |
£ 1,012,835 86,678 57,996 54,859 |
| Total | 1,456,057 | 1,212,368 |
| KeyManagement Personnel Staff Costs | 2022 | 2021 |
| Wages and salaries Social security costs Pension costs Other costs |
£ 210,950 25,906 12,442 42,543 |
£ 124,496 14,163 6,648 41,708 |
| Total | 291,841 | 187,015 |
Included within 2022 other costs is £57,256 provision for redundancy costs as a result of the restructure.
The Crusaders’ Union operates a group personal pension scheme and the charge for the year is shown above within pension costs.
One employee earned £60,000 per annum or more in 2022 (2021: none).
The average number of employees (headcount) in 2022 was 48 (2021: 42). Many of these were part time. As mentioned earlier there has been a restructure and sadly some redundancies and so headcount�in�2023�will�be�signicantly�lower.
The number of employees (full time equivalent) at year end, analysed by function, was:
| Full Time Equivalent Raising Funds Charitable Activities Governance |
2022 2 29 1 |
2021 2 31 1 |
|---|---|---|
| Total | 32 | 34 |
Four�Trustees�(2021:�ve)�received�reimbursement�of�expenses�during�the�year�whilst�acting�in�their� capacity as Trustees, totalling £1,187 (2021: £2,017).
During 2022 no Trustee received any remuneration.
6. Support Costs
Many�costs�are�directly�attributable�to�specic�activities.�Certain�Support�costs�are�apportioned�over� the charitable activities. In order to carry out the primary purposes of the Charity it is necessary to�provide�support�to�the�activities�in�the�form�of�personnel�development,�nancial�procedures,� provision�of�ofce�services�and�equipment,�a�suitable�working�environment�as�well�as�marketing,� communications and governance costs. These costs are allocated on the basis of time, number of paid team or actual use.
The 2022 audit fee was £18,000 (2021 £16,742).
Annual Report and Financial Statements for The Crusaders’ Union 2022
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Included within support costs in 2022 is £57,256 provision for redundancy costs as a result of the restructure.
7. Tangible Fixed Assets
| Freehold land & buildings |
Fixtures & ttings |
Computer equipment |
Other | Total | |
|---|---|---|---|---|---|
| Cost or valuation At 1 January 2022 Additions at cost |
£ 2,667,127 - |
£ 481,973 22,925 |
£ 64,738 4,693 |
£ 7,500 - |
£ 3,221,338 27,618 |
| At 31 December 2022 Accumulated depreciation At 1 January 2022 Charge for theyear |
2,667,127 599,439 12,557 |
504,898 403,543 22,910 |
69,431 54,052 5,263 |
7,500 7,500 - |
3,248,956 1,064,534 40,730 |
| At 31 December 2022 Net book value At 31 December 2022 At 31 December 2021 |
611,996 2,055,131 2,067,688 |
426,453 78,445 78,430 |
59,315 10,116 10,686 |
7,500 - - |
1,105,264 2,143,692 2,156,804 |
8. Stocks
| 8. Stocks | ||
|---|---|---|
| 2022 | 2021 | |
| Books | £ 1,883 |
£ 441 |
| Total | 1,883 | 441 |
9. Debtors
| 9. Debtors | ||
|---|---|---|
| 2022 | 2021 | |
| Tax recoverable Other debtors Accrued Income Prepayments |
£ 10,999 5,408 118,215 35,464 |
£ 17,220 5,555 74,915 43,350 |
| Total | 170,086 | 141,040 |
10. Cash at Banks and in Hand
This includes the Trotsworth Hall funds of £89,172.
Annual Report and Financial Statements for The Crusaders’ Union 2022
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11. Creditors: Amounts Falling Due Within One Year
| 2022 | 2021 | |
|---|---|---|
| Accruals Deferred Income Other creditors |
£ 19,910 83,702 111,188 |
£ 26,766 96,578 145,596 |
| Total | 214,800 | 268,940 |
12. Unrestricted Funds
The unrestricted funds of the Charity include the General funds, which can be used for the general purposes of the Charity, and the Designated funds where the Board of Trustees have set aside funds�for�a�specic�intention.��
The movement in the unrestricted funds is as follows:
| 01-Jan-22 | Income | Expenditure and designations |
Transfers | 31-Dec-221 | |
|---|---|---|---|---|---|
| General funds | £ 498,645 |
£ 1,481,288 |
£ (1,445,017) |
£ (17,762) |
£ 517,154 |
| 1 Jan 22 | New designations |
Utilised | Transfers | 31-Dec-22 | |
| Designated funds Impact Fund Development funds from property sales Groups, Areas, Camps & Studland site |
£ 1,041,854 129,018 328,240 |
£ - 682 573,304 |
£ (521,122) (3,150) (561,713) |
£ (212,620) 212,620 6,900 |
£ 308,112 339,170 346,731 |
| Total | 1,499,112 | 573,986 | (1,085,985) | 6,900 | 994,013 |
The movement in the unrestricted funds in the prior year was as follows:
| 01-Jan-21 | Income | Expenditure and designations |
Transfers | 31-Dec-21 | |
|---|---|---|---|---|---|
| General Funds | £ 713,113 |
£ 1,308,349 |
£ (1,546,888) |
£ 24,071 |
£ 498,645 |
| 01-Jan-21 | New designations |
Utilised | Transfers | 31-Dec-21 | |
| Designated funds Impact Fund Development funds from property sales Groups, Areas and Camps and Studland site |
£ 1,043,055 128,950 285,432 |
£ - 68 218,236 |
£ (1,201) - (175,428) |
£ - - - |
£ 1,041,854 129,018 328,240 |
| Total | 1,457,437 | 218,304 | (176,629) | - | 1,499,112 |
Annual Report and Financial Statements for The Crusaders’ Union 2022
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Impact Fund
At the start of 2018 the Trustees set up the Impact Fund designating money from the general fund and also adding to it as 2 properties were sold. Its purpose was to accelerate implementation of the new strategy and encourage growth.
Development funds from property sales
The majority of this relates to the sale of Trotsworth Hall. This money is managed on behalf of the Trustees by a group comprising former leaders of the Virginia Water Group.
Groups, Areas, Camps and Studland Site
These are the funds held by groups, areas, camps and the Studland site for use in their own locality and as such are not considered available for general use.
Property�and�xed�assets�fund
This�fund�represents�the�cost�of�all�xed�assets�held�by�The�Crusaders’�Union�including�assets�held� for sale. These funds are not available for the day to day use of the Charity.
| 01-Jan-22 | Income | Expenditure and designations |
Transfers | 31-Dec-22 | |
|---|---|---|---|---|---|
| Tangiblexedassets, investment properties and programme related investments |
£ 2,156,804 |
£ - |
£ (40,730) |
£ 27,618 |
£ 2,143,692 |
The movement in the prior year was as follows:
| 01-Jan-21 | Income | Expenditure and designations |
Transfers | 31-Dec-21 | |
|---|---|---|---|---|---|
| Property and Fixed asset fund |
£ 2,213,681 |
£ 11,206 |
£ (44,012) |
£ (24,071) |
£ 2,156,804 |
13. Restricted Funds
| 01-Jan-22 | Incoming Resources |
Expenditure and designations |
Transfers | 31-Dec-22 | |
|---|---|---|---|---|---|
| Restricted funds | £ 138,376 |
£ 216,152 |
£ (228,680) |
£ (16,757) |
£ 109,091 |
These include donations for Ireland, Scotland, Wales and Additional Needs Ministry as well as other specic�donations�including�donations�to�the�Camps�Bursary�Fund�for�young�people.
Annual Report and Financial Statements for The Crusaders’ Union 2022
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The movement in the prior year was as follows:
| 01-Jan-21 | Incoming Resources |
Expenditure and designations |
Transfers | 31-Dec-21 | |
|---|---|---|---|---|---|
| Restricted funds | £ 55,769 |
£ 277,337 |
£ (194,730) |
£ - |
£ 138,376 |
14. Analysis of Net Assets Between Funds
| Restricted funds |
Designated funds |
General funds |
Total 2022 | |
|---|---|---|---|---|
| Fund balances at 31 December 2022 are represented by: Fixed assets Net current assets |
£ - 109,091 |
£ 2,143,692 994,013 |
£ - 517,154 |
£ 2,143,692 1,620,258 |
| Total | 109,091 | 3,137,705 | 517,154 | 3,763,950 |
The prior year balances were as follows:
| The prior year balances were as follows: | ||||
|---|---|---|---|---|
| Restricted funds |
Designated funds |
General funds |
Total 2021 | |
| Fund balances at 31 December 2021 are represented by: Fixed assets Net current assets |
£ - 138,376 |
£ 2,156,804 1,499,112 |
£ - 498,645 |
£ 2,156,804 2,136,133 |
| Total | 138,376 | 3,655,916 | 498,645 | 4,292,937 |
15. Taxation
The Crusaders’ Union is a registered Charity and therefore is not liable for corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.
16. Related Parties
The Crusaders’ Union is the sole shareholder of Urban Saints Limited, a dormant company registration 05816338.
Annual Report and Financial Statements for The Crusaders’ Union 2022
Page 38
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URBAN SAINTS urbansaints.org