PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANTS REGISTERED AUDITQR5 REGISTERED COMPANY NUMBER: N1613214 (Northern Ireland) REGISTERED CHARITY NUMBER: 102556 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR THE CROSS COMMUNITY CHURCH LTD Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen o. Fennanagh BT74 7BT CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Regislered to carry out audit work and regulated for a range of investmgnl busine55 8¢tivilies in the Unitgd Kingdom by th8 Institute ol Charfered Accountants in Ireland
THE CROSS COMMUNITY CHURCH LTD CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 MARCH 2025 Page Report of the Trustees I to 3 Independent Examiner's R¢port Statement of Financial Activities Balance Sheet Notes to the Financial Statements 8 to 12 Detailed Statement of Financial Activities 13 to 14
THE CROSS COMMUNITY CHURCH LTD REPORT OF THE TRUSTEES for the Year Ended 31 MARCH 2025 The trnstees 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 2025. 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 Objecttves and ain The charity's objectives are for the public benefit and are restricted to the following".- (a) to advance the Christlan Faith in accordance with the statement of beliefs (b) to further Christian education (c) to relieve sickness. flnancial hardship and poverty and to promote and preserve good health by provision of fijnds, goods or services of any kind, including through the provision of counselling training in life skills and support (d) to fijrther or benefit the residents of Enniskillen and SuoUnd1n8 area without distinction of sex, 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 Trustees may from time to time think fit. Significant activities The main activities are as follows:_ Sunday morning services are held at Cross StreeL Enniskillen. tn the year 2024-2025 the charity has underwent some changes. We changed our name from The Lakes Vineyard Church to Cross Community Church and sebsequently left Vineyards Churches UK and Ireland.. The Chwch Continues to bless the community and we have welcomed some new families into our congregation in the Our compassion inisty. Enniskillen Foodbank has continued to reach into cOTUnitIeS tILroughout the County of Fermanagh. In the past year we have fed in excess of 4,000 tamilie.s and have increased our work with outsid¢ agencies sucFi as Social Services and others in providing emergency food and baby products for people in food povety through various wircumotan¢es such as domestic abuse. seeking asylum, as well as adictio_ry and homelessness. We endeavour to keep up this work and increase the level of 5UPPOrt in the cornpTnng year. Public benefit The Tiustees seek to =nsure that the Public benefit requirement Is nnSideed and The Cross Colnrnunity ChuTch Limited faciliiates the advancement o! the Christian Religion baving due regard to the Charity Commis¢ion guidance on public benefit. FINANCIAL REVIEW Financial review The results for the year ended 31 March 2025 are set out on pages 5 and 6 of the financial statetnents. Tr.- Church is reliant on tbe voluntary gifts and donations from its dop.ars. The total income fnr the year ended 31 March 2025 amounted to £46,993 (2024.'£56,794). The total e.-Prnditure was £65.413 (2024:£71.269) The Trustees consider that the unrestricted fund of the charity is -'Jfficient and adequate to lfil their obligatloils. The chaiitv helA £7,839 in cash reserves at the year ¢nd (2024.'£27,394). Reserves policy The income of the Church io considered adequate and the risks associated with any significap., 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 Dolicy in the cuent year. Page I
THE CROSS COMMUNITY CHURCH LTD REPORT OF THE TRUSTEES for the Year Ended 31 MARCH 2025 FINANCIAL REVIEW Going concern The trustees are of the opinion that the church has sufficient resources at the date of approval of these fmancial statements, 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 fund on an on going basis the church's current activities and other financial conunitments. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing documenL 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 number N1613214 (Northern Ireland) Registered Charity number 102556 Registered office Beech Lodge 36 Enniskillen Road Ballinamallard Co. Fennanagh B T94 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 (appoint4>d 25.4.24) Independent Examiner MTS S Stenson FCA Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street EnniskilleIi Co. Fern]anagh BT74 7B T Bankers Danske Bank 18 Ballymoney Road Ballymena Co. Antrin BT43 5BY Approved by order of the board of trustees on 30 March 2026 and signed on its behalf by: Page 2
THE CROSS COMMUNITY CHURCH LTD REPORT OF THE TRUSTEES for the Year Ended 31 MARCH 2025 Mrs C F Shades - Trustee Page 3
PRS Patton Rainey I Stenson Limited CHARTEFtED ACCOUNTANT5 & REGISTERED AUDITORS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE CROSS COMMUNITY CHURCH LTD I report on the accounts of the company for the year ended 31 March 2025, which are set out on pages five to twelve. Respective responsibilities of cbarity trustees and examiner 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 requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law and 15 eligible for independent exatnination. it is my responsibility to.. examine the accounts under Section 65 of the cltieS 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 attention. Basis of the independellt examiner's report I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out tn accordance with the general Directions given by the Charity Commission for Northem Ireland under Section 65(9)0)) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning 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 Companie5 Act 2006 and with the methods and principles of the Charities Statement of Reconllnended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK aThd Republic of Ireland That there is further inforniation needed for a proper understanding of the accounts to be reached. Indepclldefjt ¢xaminer's statement I have completed my exatnination and have no concerns in respect of the matters (l) to (4) listed above and, connection with following the DirectÈons of the Charity Conunission for N'orthern Ireland, I have found no matters that require drawing to your attention. Mrs S Stenson FCA Patton Rainey Stenson Lirnited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fermanagh BT74 ;BT 30 March 2026 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Reg15tered to carry out audlt work and regulated for a range of inv8Stment busine55 activitl8s in the United Kingdom by the Inslilule ol Chartered Accountants in Ireland
THE CROSS COMMUNITY CHURCH LTD STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT for the Year Ended 31 MARCH 2025 31.3.25 Total funds 31.3.24 Total funds Unrestricted funds Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 19,743 27,250 46,993 56,794 EXPENDITURE ON Charitable activities Charitable activities 17,894 47,519 65,413 71,269 NET INCOMEI{EXPENDITURE) 1,849 (20,269) (18,420) (14,475) RECONCILIATION OF FUNDS Totsl funds brought fonvard 3,084 28233 31J17 45,792 TOTAL FUNDS CARRIED FORWARD 4,933 7,964 12,897 31,317 The notes fonn part of these financial statements Page 5
THE CROSS COMMUNITY CHURCH LTD BALANCE SHEET 31 MARCH 2025 31.3.25 Total funds 31.3.24 Total fillids Unrestricted fimds Restricted funds Notes FIXED ASSETS Tangible assets 51 8,054 8,105 11,169 CURRENT ASSETS Debtors Cash at bank 2,876 4,462 2,876 7.839 2.876 27,394 3,377 7,338 3,377 10,715 30,270 CREDITORS Amounts falling due within one year (2,456) (3,467) (5,923) (10.122) NET CURRENT ASSETS 4,882 (90) 4.792 20,148 TOTAL ASSETS LESS CURRENT LIABILITIES 4,933 7,964 12,897 31,317 NET ASSETS 4,933 7,964 12,897 31,317 FUNDS Unrestricted funds Restricted funds 4,933 7,964 3,084 28,233 TOTAL FUNDS 12,897 31,317 The charitable Coiiipany Is entitled to exemption from audit under Section 477 of th. Companies Act 2006 for the year ended 31 Marcll 2025. The tnem'uers have not required the company to obtain an audit of its financial statemenis for the year ended 31 March 2025 in accordance with Section 476 of the complieS Act 2006. The trustees acknowledge their responsibilitie5 foi (a) ensuring that the charitable ¥ompany keeps accounting record5 that conply with Sections 381) and 387 of the Companies Act ?006 and preparing financial statements which gkve a true and fair view of the itate of affairs of the charitable company as at the end of eacii fin_ rhrIal year and of its surplus nr deficit for each financial y¢ar ir. ?.P¢Oidance with the reo.uirements of SectiKJns 394 and 395 and which otherwise COTnply with the requiremenii of the Companies Act 2006 relating to financial staiements, so far as applicable to the charitable company. The notes fonn part of these fancIal statements Page 6 continued...
THE CROSS COMMUNITY CHURCH LTD BALANCE SHEET- continued 31 MARCH 2025 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The fmancial statements were approved by the Board of Trustees and authorised for issue on 30 March 2026 and were signed on its behalf by: Mrs C F Shades - Trustee The notes form part of these financial statements Page 7
THE CROSS COMMUNITY CHURCH LTD NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 MARCH 2025 AccouNfiNG POLICIES Basis of preparing the fillan¢ial statements The fmancial 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) '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),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure &$ soon as there is a legal or constructive obligation committing the charity to that expenditure. it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an aclla1S basis and has been classified under heading5 that aggregate all cost related to the category. Where costs canThot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Improvements to propety Fixtures and fittings IOO/o on cost 20 % on reducing balance Fixed assets are stated at cost less depreciation. Taxation Thp charity is exempt from corporation tax on its charitable activities. Fund accvunting Unrestricted timds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Rpstrictions aTise wh¢n specified by.the donor or when llds are raised for particular resiricted PUTPOSCO. Further explanation of the nature and purpose of each fimd is included in the notes to the Linancial statements. Page 8 continued..
THE CROSS COMMUNITY CHURCH LTD NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2025 NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is stated after ChargIn(crediting)'. 31.3.25 31.3.24 Depreciation - owned assets Other operating leases 3,064 4,800 3,568 5,200 TRUSTEES, REMUNERATION AND BENEFITS Reverend J Shades received trustee's remuneration of £7.300 in the period in which h¢ was both a trustee and employed in the Foodbank. After he resigned as trustee Reverend J Shades engaged in a contract for services with the Foodbank. Trustees, expenses There were no tNstees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS The average monthly number of employees during the year was as follows: 31.3.25 31.3.24 Employees No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted funds Total funds INCOME AND ENDOWMENT9 FROM Do-..ations and legacies 15,455 41,339 56.794 EXPEN.DITURE ODI Cbaritabie artivities Charitable activit.- 15,439 55.830 71,269 NET INCOMEI(EXPENDITURE) 16 (14,491) (14,475) RECONCILIATION OF FUNDS Total llds brgught fonvard 3,068 42.724 45.792 TOTAL FTJNDS CARRIED FOR'WARD 3.084 28.233 31,317 Page 9 continued...
THE CROSS COMMUNITY CHURCH LTD NOTES TO THE FIIYANCIAL STATEMENTS - continued ror the Year Ended 31 MARCH 2025 TANGIBLE FIXED ASSETS Improvements to propety Fixtures and fittings Tota15 COST At l April 2024 and 31 March 2025 10,508 25,986 36,494 DEPRECIATION At l April 2024 Charge for year 9,406 1,051 15,919 2,013 25,325 3,064 At 31 March 2025 10,457 17,932 28,389 NET BOOK VALUE At 31 March 2025 51 8,054 8,105 At 31 March 2024 1,102 10,067 11,169 DEB TORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Other debtors 2,876 2,876 CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 31.3.25 31.3.24 Social security and other taxes Accruals and deferred incorne 4,351 5,771 5,923 5,923 10,122 MoEmE.,T IN FUNDS Net movenent in fimds At 31.3.25 At 1.4.24 Unrestrieted funds CTeneral fund 3,054 1,1149 4,933 Restricted iinds Food Bank Fund 28233 0,269) 7,964 A OTAL FUNDS 31J17 (18,40) 12,8y7 Page 10 continued...
THE CROSS COMMUNITY CHURCH LTD NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2025 MOVEMENT IN FUNDS - eontinued Net movement in funds. included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 19.743 (17,894) 1,849 Restricted funds Food Bank Fund 27,250 (47,519) (20,269) TOTAL FUNDS 46,993 (65,413) (18,420) Comparatives for movement in funds Net movement in thnds At 31.3.24 At 1.4.23 Unrestrieted funds General fund 3.068 16 3.084 Restricted funds Food Bank Fund 42,724 (14,491) 28,233 TOTAL FUNDS 45,792 (14,475) 31,317 c.omparative net movement in funds. included in the above are as follow5.' Incoming resources Resources expended MovemenL in funds Unrestri¢t¢d funds General fund 15,455 (15,439) 16 Restricted funds Food Bank Fund 41,339 (55,830 J (14.491) TOTAL FUNDS 56.794 (71.269) (14,475) Pagell continued...
THE CROSS COMMUNITY CHURCH LTD NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 MARCH 2025 MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined position is as follows: Net moveTnent in funds At 31.3.25 At 1.4.23 Unrestricted fullds General fund 3,068 1,865 4,933 Restricted funds Food Bank Fund 42,724 (34,760) 7.964 TOTAL FUNDS 45,792 (32.895) 12,897 A current year 12 months and prior year 12 months combined Thet movement in fimds, included in the above are as follows-. Incoming resources Resources expended Movement in fimds Unrestricted funds General fund 35,198 (33,333) 1,865 Restricted funds Food Bank Fund 68,589 (103,349) (34,760) TOTAL FUNDS 103,787 (136.682) (32,895) io. RELATED PARTY DISCLOSURES There were no related party transactions for the }'ear ended 31 March 2025. Page 12
THE CROSS COMMUNITY CHURCH LTD DETAILED STATEMENT OF FIIYANCIAL ACTIVITIES for the Year Ended 31 MARCH 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS Donations and legacles Donations and offerings Gift aid 42,151 4,842 51,675 5,119 46,993 56,794 Total ineoming resources 46,993 56.794 EXPENDITURE Charitable activities Remuneration Rent Rates and water rates Insurance Light and heat Telephone General expenses and sundTies Maintenance Gifts to visiting speakers and others Pastoral care Training Outreach Food bank Conference costs and leadership expenses Motor expenses Church expenses Hospitality Office running costs Management ftse Depreciation on improvements to propety Depreciation on ftureS and fittings 7JOO 4,800 514 511 2,633 2,825 2J15 814 214 700 269 31,034 5,200 557 501 3,427 3,629 2,144 1,522 I,190 398 292 9,333 871 2.506 3,221 8,078 3,286 3,165 714 lJ68 21,151 1,051 2,013 912 1,05; 2,517 63,721 70,305 Support Costs Finan¢¢ Bank charges Bank interest 119 18 13 137 208 Governance costs Independent examination 1,555 756 This page does not forn] part -.f the statutory financial statements Page 13
THE CROSS COMMUNITY CHURCH LTD DET AILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 MARCH 2025 31.3.25 31.3.24 Total resources expended 65,413 71,269 Net expenditure (18,420) (14,475) This page does not fonn p-,:t of the statutory fmancial statements Page 14