Annual Report and Financial Statements for the Year Ended 31 August 2025
Southern Cross Evangelical Church
Charity registration number: 1179391
Independent Examiners Ltd The Grain Store Hills Barns
Appledram Lane South Chichester West Sussex PO20 7EG
SOUTHERN CROSS EVANGELICAL CHURCH
CONTENTS
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 17 |
SOUTHERN CROSS EVANGELICAL CHURCH
REFERENCE AND ADMINISTRATIVE DETAILS
Trustees
Lorraine Mary Voak Christine Hayward Brenda Ann Gates Alison Tester
Charity Registration 1179391 Number Principal Office 103 Trafalgar Road Portslade Brighton BN41 1GU Independent Examiner G W Schulz FCMA Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG Bankers CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
Page 1
SOUTHERN CROSS EVANGELICAL CHURCH
TRUSTEES' REPORT
The trustees present the annual report together with the financial statements of the charity for the year ended 31 August 2025.
Structure, governance and management
Nature of governing document
Southern Cross Evangelical Church is a registered charity, number 1179391, and is constituted under a CIO constitution.
Recruitment and appointment of trustees
The management of the charity is the responsibility of the trustees who are elected and co-opted under the terms of the constitution.
Organisational structure
The day to day management of the charity is delegated by the trustees to the Pastor and other church employees.
Relationships with related parties
The Fellowship of Independent Evangelical Churches Limited (FIEC)
The charity has appointed The Fellowship of Independent Evangelical Churches Limited (FIEC) as its holding trustee and adheres to the Basis of Faith of FIEC.
Risk management
The trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
Objectives and activities
Objects and aims
The principal object of the charity is the advancement of the Christian faith in accordance with the Basis of Faith primarily, but not exclusively, within Portslade and the surrounding neighbourhood.
Objectives, strategies and activities
The church is engaged in its fulfillment of its objects through gathering for worship services, preaching, teaching and prayer and working in the community to make known the gospel of Jesus Christ.
Public benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Page 2
SOUTHERN CROSS EVANGELICAL CHURCH
TRUSTEES' REPORT (CONTINUED)
Achievements and performance
Southern Cross appointed a new part time pastor, Andy Billinghay from July 2025.
The Church is open for morning and evening services, but the prayer meeting on a Tuesday evening is still on zoom. The church continue to support the work of a school in Dandora, Kenya; Brighton and Hove City Mission and Missionary Aviation Fellowship.
The youth group has continued to meet in person on a Friday evening term time, and a toddler group meets every Friday afternoon term time.
Financial review
Income for the year amounted to £41,041 (2024: £39,229) while expenditure was £37,539 (2024: £43,337). The surplus £ (2024: deficit £4,108) was added to funds brought forward resulting in unrestricted funds of £310,599 and restricted funds of £717 at the year end.
Policy on reserves
In line with the trustees' belief that God provides for the work to which the church is called, reserves are not maintained.
Going concern
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.
Page 3
SOUTHERN CROSS EVANGELICAL CHURCH
TRUSTEES' REPORT (CONTINUED)
Statement of Responsibilities
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The annual report was approved by the trustees of the charity on 5 November 2025 and signed on its behalf by:
......................................... ......................................... Christine Hayward Alison Tester Trustee Trustee
Page 4
SOUTHERN CROSS EVANGELICAL CHURCH
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SOUTHERN CROSS EVANGELICAL CHURCH
I report to the trustees on my examination of the accounts of Southern Cross Evangelical Church for the year ended 31 August 2025.
Responsibilities and basis of report
As the charity trustees of Southern Cross Evangelical Church you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Southern Cross Evangelical Church's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of Southern Cross Evangelical Church as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...................................... G W Schulz FCMA Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG
5 November 2025
Page 5
SOUTHERN CROSS EVANGELICAL CHURCH
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| Note Unrestricted funds £ Income and Endowments from: Donations and legacies 2 14,118 Charitable activities 3 267 Investment income 4 23,923 Other income 5 1,000 Total income 39,308 Expenditure on: Charitable activities 6 36,239 Total expenditure 36,239 Net income/(expenditure) 3,069 Net movement in funds 3,069 Reconciliation of funds Total funds brought forward 307,530 Total funds carried forward 13 310,599 |
Restricted funds £ 1,733 - - - 1,733 1,300 1,300 433 433 284 717 |
Total 2025 £ 15,851 267 23,923 1,000 41,041 37,539 37,539 3,502 3,502 307,814 311,316 |
Total 2024 £ 16,611 412 22,206 - |
|---|---|---|---|
| 39,229 | |||
| 43,337 | |||
| 43,337 | |||
| (4,108) | |||
| (4,108) 311,922 |
|||
| 307,814 |
The notes on pages 8 to 17 form an integral part of these financial statements. Page 6
SOUTHERN CROSS EVANGELICAL CHURCH
BALANCE SHEET AS AT 31 AUGUST 2025
| Note Fixed assets Tangible assets 10 Current assets Debtors 11 Cash at bank and in hand Creditors: Amounts falling due within one year 12 Net current assets Net assets Funds of the charity: Restricted income funds Restricted funds Unrestricted income funds Unrestricted funds Total funds 13 |
2025 £ 243,164 243,164 2,190 66,874 69,064 (912) 68,152 311,316 717 310,599 311,316 |
2024 £ 242,313 |
|---|---|---|
| 242,313 | ||
| 2,178 64,205 |
||
| 66,383 (882) |
||
| 65,501 | ||
| 307,814 | ||
| 284 307,530 |
||
| 307,814 |
The financial statements on pages 6 to 17 were approved by the trustees, and authorised for issue on 5 November 2025 and signed on their behalf by:
......................................... Christine Hayward Trustee
......................................... Alison Tester Trustee
The notes on pages 8 to 17 form an integral part of these financial statements. Page 7
SOUTHERN CROSS EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Southern Cross Evangelical Church meets the definition of a public benefit entity under FRS 102. The accounts (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(s) to these accounts.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Gift aid
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
Investment income
Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
Page 8
SOUTHERN CROSS EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 (CONTINUED)
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Grant provisions
Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
| Asset class | Depreciation method and rate |
|---|---|
| Land and buildings | 2% straight line |
| Furniture and equipment | 25% straight line |
Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Page 9
SOUTHERN CROSS EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 (CONTINUED)
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Liabilities
Liabilities 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 benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Page 10
SOUTHERN CROSS EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 (CONTINUED)
2 Income from donations and legacies
| Unrestricted funds Restricted General £ funds £ Donations and legacies; Donations 11,505 1,733 Gift aid reclaimed 2,613 - 14,118 1,733 3 Income from charitable activities Unrestricted funds Designated £ General £ Youth activities 193 - Other activities - 74 193 74 4 Investment income Unrestricted funds Designated £ General £ Interest receivable and similar income; Interest receivable on bank deposits 284 71 Income from rents - 23,568 284 23,639 5 Other income Unrestricted funds General £ Gains on sale of tangible fixed assets for charity's own use 1,000 |
Total 2025 £ 13,238 2,613 15,851 Total 2025 £ 193 74 267 Total 2025 £ 355 23,568 23,923 Total 2025 £ 1,000 |
Total 2024 £ 13,827 2,784 |
|---|---|---|
| 16,611 | ||
| Total 2024 £ 301 111 |
||
| 412 | ||
| Total 2024 £ 262 21,944 |
||
| 22,206 | ||
| Total 2024 £ - |
Page 11
SOUTHERN CROSS EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 (CONTINUED)
6 Expenditure on charitable activities
| Unrestricted funds Note Designated £ General £ Visiting speakers - 5,308 Books and resources - 612 Youth activities 511 - Subscriptions & fees - 500 Light, heat & water - 5,986 Repairs & maintenance - 2,797 Post, print & stationery - 2,088 Insurance - 2,177 Letting agents fees - 1,788 Sundry expenses - 118 Bank charges - 66 Independent examination - 912 Depreciation - 7,710 Grant funding of activities 7 - 1,166 Staff costs 9 - 4,500 511 35,728 |
Restricted funds £ - - - - - - - - - - - - - 1,300 - 1,300 |
Total 2025 £ 5,308 612 511 500 5,986 2,797 2,088 2,177 1,788 118 66 912 7,710 2,466 4,500 37,539 |
Total 2024 £ 12,070 82 596 500 6,508 8,029 2,809 1,933 1,944 49 68 882 5,570 2,297 - |
|---|---|---|---|
| 43,337 |
7 Grant-making
Analysis of grants
| Grants | Grants to institutions 2025 £ 2024 £ 1,500 1,800 |
Grants to individuals 2025 £ 2024 £ 966 497 |
|---|---|---|
Page 12
SOUTHERN CROSS EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 (CONTINUED)
8 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses from the charity during the year.
The only payments made to the trustees, or any person connected with them, consisted of reimbursements of expenditure incurred on behalf of the charity in furthering the charity's objects.
9 Staff costs
The aggregate payroll costs were as follows:
2025 2024 £ £ Staff costs during the year were: - Wages and salaries 4,500
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
2025 2024 No No Self-employed 1 -
No employee received emoluments of more than £60,000 during the year
Page 13
SOUTHERN CROSS EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 (CONTINUED)
10 Tangible fixed assets
| Cost At 1 September 2024 Additions Disposals At 31 August 2025 Depreciation At 1 September 2024 Charge for the year Eliminated on disposals At 31 August 2025 Net book value At 31 August 2025 At 31 August 2024 |
Land and buildings £ 278,519 - - 278,519 36,206 5,570 - 41,776 236,743 242,313 |
Furniture and equipment £ 1,311 8,561 (1,311) 8,561 1,311 2,140 (1,311) 2,140 6,421 - |
Total £ 279,830 8,561 (1,311) |
|---|---|---|---|
| 287,080 | |||
| 37,517 7,710 (1,311) |
|||
| 43,916 | |||
| 243,164 | |||
| 242,313 |
Page 14
SOUTHERN CROSS EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 (CONTINUED)
11 Debtors
| Prepayments Accrued income 12 Creditors: amounts falling due within Accruals 13 Funds Current year Balance at 1 September 2024 £ Unrestricted funds General General Funds 285,113 Designated Reserve fund 18,365 Crusaders fund 3,659 Holiday clubs 393 22,417 Total unrestricted funds 307,530 Restricted funds Mission fund 284 Total funds 307,814 |
one year Incoming resources £ 38,831 284 193 - 477 39,308 1,733 41,041 |
2025 £ 1,917 273 2,190 2025 £ 912 Resources expended £ (35,728) - (511) - (511) (36,239) (1,300) (37,539) |
2024 £ 1,804 374 |
|---|---|---|---|
| 2,178 | |||
| 2024 £ 882 |
|||
| Balance at 31 August 2025 £ 288,216 18,649 3,341 393 |
|||
| 22,383 | |||
| 310,599 717 |
|||
| 311,316 |
Page 15
SOUTHERN CROSS EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 (CONTINUED)
| Prior year Unrestricted funds General General Funds Designated Reserve fund Crusaders fund KidsCRU Holiday clubs Total unrestricted funds Restricted funds Mission fund Dandora fund Total funds |
Balance at 1 September 2023 £ 284,776 18,158 3,954 151 393 22,656 307,432 535 3,955 4,490 311,922 |
Incoming resources £ 37,172 207 301 - - 508 37,680 1,549 - 1,549 39,229 |
Resources expended £ (36,835) - (596) (151) - (747) (37,582) (1,800) (3,955) (5,755) (43,337) |
Balance at 31 August 2024 £ 285,113 18,365 3,659 - 393 |
|---|---|---|---|---|
| 22,417 | ||||
| 307,530 | ||||
| 284 - |
||||
| 284 | ||||
| 307,814 |
Page 16
SOUTHERN CROSS EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 (CONTINUED)
14 Analysis of net assets between funds
| Tangible fixed assets Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ Designated £ 243,164 - 45,964 22,383 (912) - 288,216 22,383 Unrestricted funds General £ Designated £ 242,313 - 43,682 22,417 (882) - 285,113 22,417 |
Restricted funds £ - 717 - 717 Restricted funds £ - 284 - 284 |
Total funds at 31 August 2025 £ 243,164 69,064 (912) |
|---|---|---|---|
| 311,316 | |||
| Total funds at 31 August 2024 £ 242,313 66,383 (882) |
|||
| 307,814 |
Page 17