PRS Patton Rainey I Stenson Limited CHAR TERED ACCOUNTANT5 & REGISTERED AUDITORS REGISTERED COMPANY NUMBER: N1613214 (Northern Ireland) REGISTERED CHARITY NUMBER: 102556 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR THE CROSS COMMUNITY CHURCH LIMITED PREVIOUSLI, KNOWN AS THE LAKES IryNEYARD CHURCH Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fennanagh BT74 7BT CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered to carry out audit work and regulated lor a rang8 01 investment business a¢tivities In the United Kingdorn by the Inslilule ol Chartered Accounlanls in Ireland THE CROSS COMMUNITY CHURCH LTD CONTFNTS OF THE FINANCIAL STATEMENTS for theyear Ended 31 MARCH 2024 Page Report of the Tru5tee5 Independent Examiner's Report Statement of Financial Aetivities Balance Sheet Notes to the Financial Statements 8 to 12 Detailed St8tement of Financial Activities 13 to 14 THE CROSS COMMUNITY CHURCH LIMITED REPORT OF THE TRUSTEES for theyear Ended 31 MARCH 2024 The tr115tees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of 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) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims The charity's objectives are for the public benefit and are restricted to the following:_ (a) to advance the Christian Faith in accordance with the statement of beliefs (b) to further Christian education (c) to relieve sickness. financial hardship and povety and to prolnote and preserve good health by provision of funds. goods or services of any kind, including through the provision of counselling training in life skills and support (d) to further or benefit the residents of Enniskillen and surrounding area without distinction of seK sexual orientation. race or political, religions or other opinions by associating together the said residents, and the local authorities, voluntary and other organisations in a common effect to provide facilities in the interest of social welfare for recreation leisure time occupation with objectives of improving conditions of life for the residents. These objectives are to be carried out in such part of Enniskillen, the United Kingdom or the world so the Trnstees may from time to time think fit. Significant activities The main activities are as follows:_ Sunday morning services are held at Cross Street, Enniskillen. This year The Cross Community Church Limited and Enniskillen Foodbank have had a more collaborative experience with other charities and agencies in the county than ever before. We have worked alongside more than 80 agencies this year and have signposted many clients to other groups who specialiase in other areas to ourselves. Along with the support of the general public we have supported over 6,000 people with food and baby products. As of December 2024. we were up on our distribution on the previous year. It is an honour and a privilige to serve our community and we look forward to continuing our work into the following year. Public benefit The Trustees seek to ensure that the Public benefit requirement is considered and The Cross Community Church Limited facilitates the advancement of the Christian Religion having due regard to the Charity Commission guidance on public benefit. FINANCIAL REVIEW Financial review The results for the year ended 31 March 2024 are set out on pages 5 and 6 of the financial statements. The Church is reliant on the voluntary gifts and donations from its donors. The total income for the year ended 31 March 2024 amounted to £56,796 (2023:£76,038). The total expenditure was £71,270 (2023..£61,792) The Trustees consider that the unrestricted fund of the charity is sufficient and adequate to fulfil their obligations. The charity held £27.394 in cash reserves at the year end (2023-£37,515). Reserves policy The income of the Church is considered adequate and the risks associated with any significant reduction in income is regarded as unlikely. The Trustees are satisfied with the current level of reserves at the present time. The Trustees are reviewing the Reserves Policy in the current year. Page I THE CROSS COMMUNITY CHURCH LIMITED REPORT OF THE TRUSTEES for theyear Ended 31 MARCH 2024 FINANCIAL REVIEW Going concern The trustees are of the opinion that the church has sufficient resources at the date of approval of these financial statenients, to meet commitments which will arise in the following year from the date of signing this report and subject to the continuing support from church members to ￿nd on an on going basis the church's current activities and other financial commitments. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee. as defined by the Companies Act 2006. The company is also recognised as a charity by H M Revenue and Customs (46710 16762). The company was incorporated on 14 June 2012 and registered with the Charity Commission for Northern Ireland on 9 June 2015. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company llumber N1613214 (Northern Ireland) Registered Charity number 102556 Registered office Rev J W Shades Beech Lodge 36 Enniskillen Road Ballinamallard Co. Femianagh BT94 2BD Trustees Rev J W Shades (resigned I1.4.24) Rev A T E Quill Miss S Loane Mrs C F Shades (appointed I1.4.24) Mr H H Reid (appointed 25.4.24) IndepelldeDt Examiner Mrs S Stenson FCA Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fennanagh BT74 7BT Bankers Danske Bank 18 Ballymoney Road Ballymena Co. Antrim BT43 5BY CHANGE OF NAME The charitable company passed a special resolution on 18 November 2024 changing its name from The Lakes Vineyard Church to The Cross Community Church Limited. The charitable company passed a special resolution on 18 November 2024 changing its name from The Lakes Vineyard Church to The Cross Community Church Limited. Page 2 THE CROSS COMMUNITY CHURCH LIMITED REPORT OF THE TRUSTEES for th* Year Endcd 31 MARCH 2024 Approved by order of the board of trustees on 28 March 2025 and signed on its behalf by: Mrs C F Shades - Trustee Page 3 PRS Patton Rainey I Stenson Limited CHAR TERED ACCOUNTANTS & REGISTERED AUDITORS INDEFENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE CROSS COMMUNITY CHURCH LIMITED I report on the accounts of the company for the year ended 31 March 2024. which are set out on pages five to eleven. Respeclive responsibilities of charity trustees and examiller As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requiretnents of the Companies Act 2006. Having satisfied myself that the charity is not Subject to audit under company law and is eligible for independent examination, it is my responsibility to: examine the accounts under Section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act state whether particular matters have come to my attentioTh. Basis of the independcllt examiner's report I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the getLeral Directions given by the Charity Cotnmission for Northern Ireland under Section 65(9)(b) of the Charities Act. The exatnination included a review of the accounting records kept by the charity 2nd a COTnparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in tELe accounts, and seeking explanations from you as charity trustees conceming any such matters. My role is to state whether any material matters have come to my attention giving me Cause to believe= That accounting records were not kept in accordance with Section 386 of the Companies Act 2006 That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and ivith the rnethods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the FinancÉal Reporting Standard applicable in the UK and Republic of Ireland That there is ￿rther information needed for a proper understanding of the accounts to be reached. Independent examiner's st2tement I have completed Tny exarnination and have no concerns in respect of the matters (l) to (4) listed above and. in connection with following the Directions of the Charity Commission for Nortliem Ireland. I have found no Tnatters that require drawing to your attention. MFS S Stenson FCA Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Femanag BT74 7BT 28 March 2025 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered lo carry out audit work and regulated lor a range of invesiment business activities in the United Kingdom by the Institute of Chartered Accounlanls in Ireland THE CROSS COMMUNITY CHURCH LIMITED STAfEMENT OF FINANCIAL ACTIVITIES INCORPORATING AN INCOME AND EXPENDITURE ACCOUN for the Year Ended 31 MARCH 2024 31.3.24 Total rullds 3 1.3.23 Total funds Unrestricted nds Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 10,948 45,848 56,796 76.038 EXPENDITURE ON Charitable activities Charitable activities 16,410 54,860 71,270 61,792 NET INCOMEI(EXPENDITURE) Transfers between funds (5,462) 3,212 {9,012) (3,212) (14.474) 14,246 Net movement ID funds (2,250) (12,224) (14,474) 14,246 RECONCILIATION OF FUNDS Total fvnds brought forward 3,068 42,724 45.792 31.546 TOTAL FUNDS CARRIED FORWARD 818 30,500 31,318 45,792 The notes fonn part of these financial statements Page 5 TH CROSS COMMUNITY CHURCH LTD BALANCE SHEI ET 31 MARCH 2024 31.3.24 Total funds U￿eStrICted funds Restricted fund5 Total funds Notes FIXED ASSETS Tantrible assets 1,102 10,067 11,169 13.543 CURRENT ASSETS Debtors Cash at batjk 2,876 1,410 2,876 27.394 25,984 37.515 4,286 2),984 30.270 37.515 CREDITORS Amounts falling due within one year (2,304) (7,818) (10,122) (5.266) NET CURRENT ASSETS 1,982 18,166 20,148 i2.249 TOTAL ASSETS LESS CURRENT LIABILITIES 3,084 28,233 31,317 45.792 NET ASSETS 3,084 28,233 31,317 45.792 FUNDS Unrestricted fimds Restricted funds 3,084 28,233 3.068 42.724 TOTAL FUNDS 31,317 45,792 The charitable company is entitled to exemption frotn audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. The metnbers have not Tequtred the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. The tn￿teeS acknowledfje their responsibilities for (a) ensurincr that the charitable co￿PanY keeps accountÈnty records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing f￿anCIal statements which give a true and fair view of the state of affaÈrs of the charitable company as at the end of each fmancial year and of its sury)Iu5 or deficit for each fmancial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relatincr to financial statements, so far as appllcable to the charitable company. (b) The notes forni part of these f￿anCIal statements continued... THE CROSS COMMUNITY CHURCH LTD BALA¥1 CE SHEET- continued 31 MARCH 2024 These fmancial statements have been prepared in accordance with the provisions applicable to charktable Companies subjeGtto the small companies regime. The financkal statements were approved by the Board of Trustees and authorised for issue on 28 March 2025 aud were sI￿¢d on its behalf by: Mr5 C F Shades - Trustee The notes form part of these fmancial statements Page 7 THE CROSS COMMUNITY CHURCH LTD NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 MARCH 2024 ACCOUNTING POLICIES Ba515 of preparinu the fillancial statements The f￿ancIal statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'A¢counttng and Reporting by Charities.. Statement of Recommended Practice applicable to charittes preparin) Comparatives for movement in funds Net movement in funds At At 1.4.22 Unrestricted funds General fund 401 2,667 3,068 Restricted funds Food Bank Fund 31,145 11,579 42,724 TOTAL FUDtDS 31,546 14,246 45,792 Comparative net movement in funds. included in the above are as follows: Incomino TesouTce5 Resources expended Movement in ￿ndS Unrestricted funds General fund 13,310 (10,643) 2,667 Restricted funds Food Bank Fund 62,728 (51,149) 11,579 TOTAL FUNDS 76,038 (61,792) 14.246 Pagell continued... THE CROSS COMMUMTY CEIURCH LTD NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2024 MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined position is ￿ follows: Net movement in fijnds At 31.3.24 At 1.4.22 Unrestricted lunds General fund 401 3.084 Restricted funds Food Bank Fund 31,145 (2,912) TOTAL FUFtDS 31,546 (229) 31,317 A current year 12 months and prior year 12 months combined net movement in fijnds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 28,765 (26,082) 2.683 Restricted fund5 Food Bank Fund 104,067 (106,979) (2,912) TOTAL FUNDS 132,832 (l)i,061) (229) io. RELATED PARTY DISCLOStrRES There were no related paty transactions for the year ended 31 March 2024. Paoe 12 THE CROSS COMMUNITY CHURCH LTD DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 MARCH 2024 31.3.24 31.3.23 INCOME AND ENDOWMENTS Donations and legacies Donations and offerings Gift aid Donations under Gift Aid 10,948 5,119 40,727 9.877 3.442 62.719 56,794 76.038 Total incoming resources 56,794 76,038 EXPEr￿ITURE Ch2ritable activities Remuneration Rent Rates and water rates Insurance Light and heat Telephone General expenses and sundries Maintenance Gifts to visiting speakers and others Pastoral care Training Outreach Food bank Conference costs and leadership expenses Motor expenses Church expenses Office rutmints costs Missionary trips Depreciation on improvements to propety DeprecKation on f￿reS and fittinos 31,034 5,200 557 501 3,427 3,629 2,144 1,522 1,190 398 24,543 5,200 463 527 2,232 3.428 1.348 379 400 607 70 292 9,333 871 2,506 3,221 912 5,903 8,847 67 2,422 1.051 2,848 1,051 2,517 70,305 60,929 Support costs Finance Bank charges Bank interest 195 13 133 io 208 143 Governance costs Independent examination 756 720 This paoe does not forni part of the stathtory fll￿nCial statements Page 13 TFIE CROSS COMMUNITY CHURCH LTD DETAILED STATEMENT OF FINANCIAL ACTIVITIES ror the Year Ended 31 MARCH 2024 31.3.24 31.3.23 Total resources expended 71,269 61.792 Net (expenditure)lincome (14,475) 14.246 This patre does not fonn part of the statutory fmancial statements Paoe 14