## ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
## CRC Manchester
(A company limited by guarantee)
Charity registration number: 1187350 Company registration number: 12026745
Independent Examiners Ltd The Grain Store Hills Barns Chichester West Sussex PO20 7EG
## **CRC MANCHESTER**
## **CONTENTS**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7 to 8|
|Notes to the Financial Statements|9 to 16|
## **CRC MANCHESTER**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Trustees**
Stephen Ridgely Izak Marais Ninette Heyneke
**Charity Registration** 1187350 **Number Company Registration** 12026745 **Number**
The charity is incorporated in England.
**Registered Office** 37 Waveney Drive Chelmsford CM1 7PX **Independent Examiner** G W Schulz FCMA Independent Examiners Ltd The Grain Store Hills Barns Chichester West Sussex PO20 7EG **Bankers** Barclays Bank Plc Leicester LE87 2BB
Page 1
## **CRC MANCHESTER**
## **TRUSTEES' REPORT**
The Trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 May 2025.
## **Structure, governance and management**
## _**Nature of governing document**_
The charity is constituted under a Memorandum of Association dated 31 May 2019 and is a registered charity number 1187350.
## _**Recruitment and appointment of Trustees**_
The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.
## _**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 our exposure to the major risks.
## **Objectives and activities**
## _**Objects and aims**_
The principal object of the charity is the advancement of the Christian faith.
## _**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.
## **Achievements and performance**
## _**Review of activities**_
Throughout the year under review the church continued to host Sunday celebration services, weekly homecell meetings, corporate prayer gatherings, leadership development initiatives and community outreach activities.
In February 2025, the church launched an afternoon Sunday service, increasing capacity and providing further opportunity for growth and community engagement, resulting in the church now having two services each Sunday.
The local campus remains situated on Brook Road, Urmston, where celebration services and related church activities are held. The church continues to be the sole occupant of the premises, which are also used for church offices and storage.
Page 2
## **CRC MANCHESTER**
## **TRUSTEES' REPORT**
During the year the church hosted Encounter Events in several new locations; Bolton in July 2024, Huddersfield in February 2025 and Wigan in May 2025 greatly impacting local communities. In addition, the Encounter Night held in Urmston, Manchester in November 2024 was attended by 180 individuals.
Community focused events remained central to church life. The annual Christmas Service in December 2024 and Easter Service in April 2025 were well attended by both Church members and the local community. The church also held a special New Year’s Eve service, providing opportunities for fellowship, reflection and worship.
The annual Bag of Love Campaign was held in December, raising funds to create thousands of tote bags filled with items designed to uplift and encourage individuals in prisons across the United Kingdom, who might otherwise feel forgotten during the festive season.
CRC Manchester’s membership has grown by 15% during the year under review and income from members’ giving has seen an increase of 22% over this period.
## **Financial review**
Income for the year amounted to £255,560 (2024: £175,716) and expenditure £197,914 (2024: £165,678). The surplus of £27,646 (2024: £10,038) was added to funds brought forward with unrestricted fund values being £87,254 (2024: £59,608) at the year end.
## **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
## **CRC MANCHESTER**
## **TRUSTEES' REPORT**
## **Statement of Responsibilities**
The Trustees (who are also the directors of CRC Manchester for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they 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 its income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and 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, comprising FRS 102 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 charitable company will continue in business.
The Trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 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.
## **Small companies provision statement**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
The annual report was approved by the Trustees of the charity on 24 February 2026 and signed on its behalf by:
......................................... Ninette Heyneke Trustee
Page 4
## **CRC MANCHESTER**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CRC MANCHESTER**
I report to the charity Trustees on my examination of the accounts of CRC Manchester for the year ended 31 May 2025.
## **Responsibilities and basis of report**
As the charity’s Trustees of CRC Manchester (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of CRC Manchester are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of CRC Manchester as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
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
24 February 2026
Page 5
## **CRC MANCHESTER**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2025**
|**Note**
**Unrestricted**
**funds**
**£**
**Income and Endowments from:**
Donations and legacies
3
211,941
Charitable activities
4
12,695
Investment income
5
924
Total income
225,560
**Expenditure on:**
Charitable activities
6
197,914
Total expenditure
197,914
Net income
27,646
Net movement in funds
27,646
**Reconciliation of funds**
Total funds brought forward
59,608
Total funds carried forward
13
87,254|**Total**
**2025**
**£**
211,941
12,695
924
225,560
197,914
197,914
27,646
27,646
59,608
87,254|**Total**
**2024**
**£**
170,861
4,409
446|
|---|---|---|
|||175,716|
|||165,678|
|||165,678|
|||10,038|
|||10,038
49,570|
|||59,608|
The notes on pages 9 to 16 form an integral part of these financial statements. Page 6
## **CRC MANCHESTER**
## **(REGISTRATION NUMBER: 12026745) BALANCE SHEET AS AT 31 MAY 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:**
**Unrestricted income funds**
Unrestricted funds
**Total funds**
13|**2025**
**£**
5,399
5,399
31,711
66,894
98,605
(16,750)
81,855
87,254
87,254
87,254|**2024**
**£**
7,288|
|---|---|---|
|||7,288|
|||13,825
53,582|
|||67,407
(15,087)|
|||52,320|
|||59,608|
|||59,608|
|||59,608|
For the financial year ending 31 May 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The notes on pages 9 to 16 form an integral part of these financial statements. Page 7
## **CRC MANCHESTER**
## **(REGISTRATION NUMBER: 12026745) BALANCE SHEET AS AT 31 MAY 2025**
The financial statements on pages 6 to 16 were approved by the Trustees, and authorised for issue on 24 February 2026 and signed on their behalf by:
......................................... Ninette Heyneke Trustee
The notes on pages 9 to 16 form an integral part of these financial statements. Page 8
## **CRC MANCHESTER**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025**
## **1 Charity status**
The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the Trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.
## **Basis of preparation**
CRC Manchester meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## **Income and endowments**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Page 9
## **CRC MANCHESTER**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025**
## _**Donations and legacies**_
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
## _**Gift aid**_
Incoming resources from tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate.
## _**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.
## **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.
## **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.
Page 10
## **CRC MANCHESTER**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025**
## **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**
Furniture and equipment Computer equipment
**Depreciation method and rate** 25% on reducing balance 33% on reducing balance
## **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.
## **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 company 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.
## **Financial instruments**
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
Page 11
## **CRC MANCHESTER**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025**
## **3 Income from donations and legacies**
|Donations and legacies;
Donations
Gift aid reclaimed
**4 Income from charitable activities**
Conferences and events
Bible school
**5 Investment income**
Interest receivable and similar income;
Interest receivable on bank deposits|**Unrestricted**
**funds**
**General**
**£**
185,492
26,449
211,941
**Unrestricted**
**funds**
**General**
**£**
11,672
1,023
12,695
**Unrestricted**
**funds**
**General**
**£**
924|**Total**
**2025**
**£**
185,492
26,449
211,941
**Total**
**2025**
**£**
11,672
1,023
12,695
**Total**
**2025**
**£**
924|**Total**
**2024**
**£**
149,674
21,187|
|---|---|---|---|
||||170,861|
||||**Total**
**2024**
**£**
2,916
1,493|
||||4,409|
||||**Total**
**2024**
**£**
446|
Page 12
## **CRC MANCHESTER**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025**
## **6 Expenditure on charitable activities**
|**Note**
Premises costs
Ministry and meeting expenses
Conferences and events
Equipment
Manse costs
Communications
Office expenses
Printing, post and stationery
IT software and consumables
Insurance
Professional fees
Travelling and subsistence
Gifts and donations
Bank charges
Independent examination
Depreciation, amortisation and
other similar costs
Grant funding of activities
7
Staff costs
9|**Unrestricted**
**funds**
**General**
**£**
26,299
35,186
17,248
725
17,800
2,086
1,473
3,020
2,359
958
1,586
21,104
9,893
701
900
1,889
41,314
13,373
197,914|**Total**
**2025**
**£**
26,299
35,186
17,248
725
17,800
2,086
1,473
3,020
2,359
958
1,586
21,104
9,893
701
900
1,889
41,314
13,373
197,914|**Total**
**2024**
**£**
25,181
27,941
4,810
2,458
16,800
2,082
138
3,734
1,661
896
1,249
15,019
6,911
415
852
2,568
47,563
5,400|
|---|---|---|---|
||||165,678|
Page 13
## **CRC MANCHESTER**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025**
## **7 Grant-making**
## **Analysis of grants**
Donations
|**Grants to **|**institutions**|
|---|---|
|**2025**|**2024**|
|**£**|**£**|
|41,314|47,563|
## **8 Trustees remuneration and expenses**
During the year the charity made the following transactions with Trustees:
Stephen Ridgely received remuneration of £13,000 (2024: £5,400) during the year and is provided with accommodation at a cost of £17,800 (2024: £16,800). Legal authority: Governing document.
The only other 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:
|**Staff costs during the year were:**
Wages and salaries
Social security costs|**2025**
**£**
13,000
373
13,373|**2024**
**£**
5,400
-|
|---|---|---|
|||5,400|
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**||
|Staff||1||1|
No employee received emoluments of more than £60,000 during the year.
Page 14
## **CRC MANCHESTER**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025**
## **10 Tangible fixed assets**
|**Furniture**
**and**
**equipment**
**£**
**Cost**
At 1 June 2024
12,546
At 31 May 2025
12,546
**Depreciation**
At 1 June 2024
6,075
Charge for the year
1,617
At 31 May 2025
7,692
**Net book value**
At 31 May 2025
4,854
At 31 May 2024
6,471
**11 Debtors**
Prepayments
Accrued income
Other debtors
**12 Creditors: amounts falling due within one year**
Trade creditors
Other taxation and social security
Accruals|**Furniture**
**and**
**equipment**
**£**
12,546||**Computer**
**equipment**
**£**
1,839||**Total**
**£**
14,385
14,385
7,097
1,889
8,986
5,399
7,288
**2024**
**£**
1,400
11,025
1,400|
|---|---|---|---|---|---|
||12,546||1,839|||
||6,075
1,617||1,022
272|||
||7,692||1,294|||
||4,854||545|||
||6,471||817|||
||||**2025**
**£**
1,500
26,971
3,240
31,711
**2025**
**£**
10,179
373
6,198
16,750|||
||||||13,825|
||||||**2024**
**£**
11,370
-
3,717|
||||||15,087|
Page 15
## **CRC MANCHESTER**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025**
|**13 Funds**
**Balance at**
**1 June**
**2024**
**£**
**Unrestricted funds**
**_General_**
General Funds
59,608
**Balance at**
**1 June**
**2023**
**£**
**Unrestricted funds**
**_General_**
General Funds
49,570
**14 Analysis of net assets between funds**|**Incoming**
**resources**
**£**
225,560
**Incoming**
**resources**
**£**
175,716|**Resources**
**expended**
**£**
(197,914)
**Resources**
**expended**
**£**
(165,678)|**Balance at**
**31 May**
**2025**
**£**
87,254|
|---|---|---|---|
||||**Balance at**
**31 May**
**2024**
**£**
59,608|
|||||
|Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets|**Unrestricted**
**funds**
**General**
**£**
5,399
98,605
(16,750)
87,254
**Unrestricted**
**funds**
**General**
**£**
7,288
67,407
(15,087)
59,608|**Total funds**
**at 31 May**
**2025**
**£**
5,399
98,605
(16,750)|
|---|---|---|
|||87,254|
|||**Total funds**
**at 31 May**
**2024**
**£**
7,288
67,407
(15,087)|
|||59,608|
Page 16