2024-07-31-accounts - Crops

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Charity Registration No 1157651

CROPS

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

CROPS

	Page No.
Trustees and Officers	1
Trustees' Report	2 - 3
Independent Examiner's Report	4
Statement of Financial Activities	5
Balance Sheet	6
Notes to the Accounts	7 - 12

CROPS

TRUSTEES AND OFFICERS

Trustees S Warburton Chair (from 23 Nov 2023) R Walker Chair (until 23 Nov 23 and resigned) N Burroughs Treasurer J Darters M Forsyth (appointed 29 Feb 2024) N Kibiringi (resigned 18 Jan 2024 ) J Ratcliffe (resigned 23 Nov 2023 ) F A Smith (deceased 9 Mar 2025 ) N Taylor S Vassiliades (resigned 25 Mar 2025 ) Jonathan Wilson (appointed 21 Nov 2024) Address The CROPS Centre 68a Westgate Peterborough PE1 1RG Charity Registration No 1157651 Independent Examiner D Dawson

Bankers Lloyds Bank plc 202 High Street Lincoln LN5 7AP

CROPS

TRUSTEES' REPORT FOR THE YEAR ENDED 31 JULY 2024

The trustees present their report and the audited accounts for the year ended 31 July 2024

History

The charity was formed on 30th June 2014 to advance the Christian faith for the public benefit in particular but not exclusively in schools and churches in Peterborough and the surrounding areas. It continues the activities of The Crops Trust (No. 801877) which were transferred on 31st July 2014. Thus, the activity has continued for over 30 years.

Structure, governance and management

The charity is a Charitable Incorporated Organisation governed by a Board of Trustees.

The trustees of the charity during the year were as follows:

R Walker Chair until 23 Nov 23 S Warburton Chair from 23 Nov 23 N Burroughs Treasurer J Darters N Kibiringi J Ratcliffe F Smith N Taylor S Vassilaides

The minimum number of trustees is three and the maximum is twelve, being appointed by a resolution of the trustees. They remain an effective body with a diverse skill set.

The Board of Trustees meet at least four times per year and regularly receive reports of the activities undertaken. The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to lessen these risks. These are reviewed on a regular basis.

Achievements and performance

As Trustees we acknowledge the hard work of our staff and volunteers. We have always relied on the work of over 50 volunteers including Trustees,schools workers, admin support teams and residential teams to maintain the work of CROPS.

During the year, the mentoring programme continued to grow in the breadth and depth of its engagement with schools The number of volunteers has increased but there is always a need to recuit more. There is an established induction and training programme. We delivered over 2000 mentoring sessions in the year and over 10,000 since the work started.

In addition there are regular engagements with primary schools. At the end of the year, this includes the Year 6 "It's your Move" initiative covering over 25% of primary schools in Peterborough. CROPS works on a regular basis in some secondary schools in Peterbrough but visits most of them during the year with special events such

CROPS

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 JULY 2024

Achievements and performance (continued)

as the GSUS live project or one-off RE days.Together events are held monthly to encourage young Christian people in their life, whereas the two Letton residentials are often highlights or turning points in their lives.

We continued to REACH, RESOURCE, RELEASE and RESTORE young people as our public benefit.

Financial review and reserves

CROPS has been supported by churches, individuals and charitable trusts thoughout the year. Gifts from legacies have helped to sustain the work and it is encouraging that supporters remember us in this way. The Trustees remain cautious about the financial health of the charity and the need for sustained financial backing.

The Trust continues to have reserves at least equal to three months of direct costs as per the reserves policy.

Future plans

The trustees continue to review activities and risks and have tried to ensure that the traditional areas of activity continue not to be impacted.

Statement of the Trustees' Responsibilities

Charity law requires the trustees to prepare statements of accounts for each financial year. We submit these for Independent Examination. In preparing those financial statements, we are mindful of the requirement for the trustees to:

select suitable accounting policies and apply them consistently;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on a going concern basis unless it is inappropriate to presume that the trust will continue to operate.

The trustees are committed to keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that financial statements comply with the Charities Act 2011.

On behalf of the Trustees on 22rd May 2025

S Warburton

Chair of Trustees

CROPS

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE CROPS TRUST FOR THE YEAR ENDED 31 JULY 2024

I report on the accounts of the charity for the year ended 31 July 2024 which are set out on pages 5 to 12.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011("the 2011 Act") and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the 2011 Act;
follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act ; and
state whether particular matters have come to my attention

Basis of independent examiner's statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with our examination, no matter has come to my attention;

which gives me reasonable cause to believe that, in any material respect, the requirements:
to keep accounting records in accordance with section 130 of the 2011 Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act;
have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

David Dawson

Dated : 15th May 2025

CROPS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2024

Note Donations and Legacies 2 Income from charitable activities Activities in the furtherance of the charity's 3 objects Total income Expenditure on Delivery of charitable objects 4 Support costs 5 Total expenditure 6 Net income(expenditure) for the year Balances brought forward at 1 August 2023 Transfer between Funds Balances carried forward at 31 July 2024	Unrestricted Funds 61,761 14,139 75,900 56,804 17,261 74,065 1,835 34,924 (14,109) 22,650	Restricted Funds 26,344 0 26,344 42,248 1,100 43,348 (17,004) 6,585 14,109 3,690	Total 2024 88,105 14,139 102,244 99,052 18,361 117,413 (15,169) 41,509 0 26,340	Total 2023 99,880 14,901 114,781 94,987 20,040 115,027 (246) 41,755 0 41,509

CROPS

BALANCE SHEET AS AT 31 JULY 2024

Note Fixed Assets Tangible assets 7 Current Assets Debtors 8 Cash at bank and in hand Creditors: amounts falling due within one year 9 Net Current Assets Net Assets Income Funds Restricted Funds 11 Unrestricted funds: Other charitable funds	22,745 6,342 29,087 (2,883)	2024 136 26,204 26,340 3,690 22,650 26,340	26,408 16,309 42,717 (1,668)	2023 460 41,049 41,509 6,585 34,924 41,509

The financial statements were approved by the Trustees on 15th May 2025

S Warburton Trustee

N Burroughs Treasurer

CROPS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024

1 Accounting Policies

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by charities peparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Repbublic of Ireland (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102

1.1 Income

All income is accounted for gross when receipt is probable and capable of financial measurement.

1.2 Resources Expended

All resources expended are accounted for gross, and in the period in which they are incurred.

1.3 Voluntary Income

The charity benefits from many voluntary hours and unclaimed out-of-pocket expenses contributed by a number of supporters. It would be impossible to place a value on all these gifts in kind for which the charity is extremely grateful.

1.4 Expenditure

Expenditure is directly attributed to the relevant heading where possible.

1.5 Support Costs

Support costs comprise service costs incurred centrally in support of project work.

1.6 Fixed Assets

Fixed assets are included at transferred value or cost. There are no uncapitalised fixed assets.

1.7 Depreciation

Depreciation is provided to write off the cost, less estimated residual values, of all fixed assets over their expected useful lives. It is calculated at the following rate: Office equipment 25% pa straight line

1.8 Leases Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

1.9 Pension Costs

The pension costs charged in the financial statements represent the contributions payable by the charity during the year in accordance with FRS 17.

1.10 Unrestricted Funds

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

Designated funds would be unrestricted funds set aside at the discretion of the trustees for specific purposes.

1.11 Restricted Funds

Restricted funds are subject to specific conditions by donors as to how they may be used. The restricted funds are set out in the notes to the accounts.

CROPS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024

2 Donations and similar income

Churches and groups Individuals (Gift Aid) Individuals (Non-Gift Aid) Legacy Tax reclaimed on Gift Aid Sundry receipts	Unrestricted Funds £ 16,903 33,723 1,945 50 9,024 116 61,761	Restricted Funds £ 26,344 - - - - - 26,344	Total 2024 £ 43,247 33,723 1,945 50 9,024 116 88,105	Total 2023 £ 41,664 40,735 2,995 2,701 11,750 35 99,880

3 Activities in furtherance of the charity's objects

Letton Hall houseparties Charitable activities: direct costs Staff costs Staff travel and other expenses Letton Hall houseparties costs Special events	Unrestricted Funds £ 14,139 14,139 Unrestricted Funds £ 35,194 1,572 19,381 657 56,804	Restricted Funds £ - 0 Restricted Funds £ 39,948 - - 2,300 42,248	Total 2024 £ 14,139 14,139 Total 2024 £ 75,142 1,572 19,381 2,957 99,052	Total 2023 £ 14,901 14,901 Total 2023 £ 75,182 769 18,587 449 94,987

4 Charitable activities: direct costs

CROPS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024

5 Charitable activities: support costs

Office accommodation Staff development Resources and materials Insurance Postage and telephone Printing and stationery Office equipment maintenance & depreciation Sundry expenses	Unrestricted Funds £ 8,316 532 3,275 1,212 1,890 1,004 931 101 17,261	Restricted Funds £ - - 200 700 - - - 200 1,100	Total 2024 £ 8,316 532 3,475 1,912 1,890 1,004 931 301 18,361	Total 2023 . 6,973 2,402 3,391 1,700 2,679 643 338 1,914 20,040

6 Analysis of Expenditure

Charitable activities: direct costs (note 4) Charitable activities: support costs (note 5)	Staff costs £ 75,142 - 75,142	Depreciation £ - 324 324	Overheads £ 23,910 18,037 41,947	Total 2024 £ 99,052 18,361 117,413	Total 2023 £ 94,987 20,040 115,027

CROPS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024

7 Fixed Assets Cost At 1 August 2023 Additions At 31 July 2024 Depreciation At 1 August 2023 Charge for the year At 31 July 2024 Net Book Value At 31 July 2024 At 31 July 2023	Equipment £ 7,398 7,398 6,938 324 7,262 136 460

The closing net book value represents office and other equipment, which is used both for management and administration as well as direct charitable purposes.

8 Debtors Income tax repayable Insurance prepaid 9 Creditors: amounts falling due within one year HM Revenue & Customs - PAYE & NI Other creditors	2024 £ 21,757 988 22,745 2024 £ 962 1,921 2,883	2023 £ 25,475 933 26,408 2023 £ 1,101 567 1,668

10 -

CROPS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024

10 Pensions

The charity contributes to staff members' personal pension plans at a rate based on a percentage of gross salary. The total cost to the charity in the year was £ 5,960 (2023 : £6,697)

11 Restricted funds Opening Incoming Resources Transfers Balance Resources Expended £ £ £ £ Mentoring Project 50 20,844 (35,003) 14,109 Street Invasion/Mission Academy 1,035 - - - Together Marquee 0 - iMatter 2,000 (2,000) Primary School Project 3,500 5,500 (6,345) 6,585 26,344 (43,348) 14,109 12 Analysis of net assets between funds	Closing Balance £ 0 1,035 0 0 2,655 3,690

Fund balances at 31 July 2024 are represented by: Tangible fixed assets Current assets Current liabilities	Unrestricted Restricted Funds Funds £ £ 136 - 25,397 3,690 (2,883) 0 22,650 3,690	Total £ 136 29,087 (2,883) 26,340

13 Transactions with trustees and connected persons

No trustee or connected person received any remuneration either directly or indirectly.

The trustees were not entitled to and received no remuneration from the charity during the year.

Included within donations received are gifts received from trustees

11 -

CROPS

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024

14 Trustees' expenses

During the year, no trustees received reimbursement of expenses.

15 Employee emoluments Salaries Social security costs Pension costs Total emoluments No employee received £60,000 per annum or more Average number of employees	2024 £ 68,022 1,159 5,960 75,142 2	2023 £ 66,712 1,773 6,697 75,182 2