Crown Jesus Ministries IA company lirnited by guararrtee. not having a shawp capital) STATEMENT OF FINANCIAL ACTIVITIES IlncoFporating an Ir5corne and Experbditure Account) for the financial year endeé 31 July 2025 Unre$tri¢te<l Reslri¢ted Funds Fund$ Totsl untricted Restricted Fund$ Funts Funds 2025 2024 2024 Total Funds 2024 2025 2025 Not•s Income Donations and legae5 olher incom8 415,828 12,664 131,084 546,912 12.664 378,185 18,499 98,285 476,470 18.499 Total Income 428.492 131.084 559.576 3%.684 98.285 494.969 Expendlturo CharSta16 actSvllies 447.397 114.753 562.150 417.185 121.19S 538.380 N•t In¢om¢ll•xpondttur•l 118.9051 16.331 12.5741 120,$011 122,9101 143,4111 Transfers betsveen funds Net movement In fundJ for tho financlal year 118,9051 16,331 12,5741 120.5011 122,9101 143,4111 Reconclllatlon of lund$- Total funds beginning of Ihe year 13 379.784 88,525 468.309 400.285 111.435 511.720 Total fvnd• at th• •nd of tho year 360.87• 104.856 465.735 379.784 88.S2S 468.309 The Statement of Financial Activie$ includes all gains and kjsses regniSed in the finarval year. All income and expenditure reLqte to CtinuIa a¢bvi1. The tKts on page5 15to 20 form partof thefinaKia statements 13
Crown Jesus Ministries IA company lirnited by guarantee. not hawng a Sh capltall Cofflpany Number.. N1040259 BALANCE SHEET as al 31 July 2025 2025 2024 Note$ Flx•d A$$tts Tangible assets 289.052 308.325 Current Assets Debtors Cash at bank and in hand 9,301 185,041 7,375 159.174 194,342 166.549 Cr8ditors'. Amounts falling due within ono y•ar 117,6591 16,5651 Net Curr•nt Assets 176,683 159.984 Total A•••ts1•88 Curmnt Llabllfjti 465.735 468.309 Funds Restricted trust funds General fvnd lunre3tridj1 104,858 360,879 88,525 379,784 To¢01 fvnd• 13 465,735 468,309 Thes& flnandal slatemonts have been preparnd in 8eo)rd8nce 1h th8 spacial prows1$ rol&ting to small companios within Part 15 of th8 Cornpani8s Act 2(M)6. Approvèd by th• Board ol Tru8t••• and autho11d lor hiu• on 29 Aprll 2026 and i1gn•d on Its b•half by Mr Stoven Thom0 Trust00 The tKts on page5 15to 20 form partof thefinaKial statements 14
Crown Jesus Ministries IA company limited by guararrtee. not having a Share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 Juty 2025 GENERAL INFORMATION Crown Jesus Ministrigs is a company limited by gu8rant88 incorporated in Northem Ir81and. Th8 r8gister8d office of th8 charity is 7 Calvin Street, Bewast, CATrty Antrirn, BT5 4NS, Nothem Ireland which is also th8 prinupal place of business of the charity. The finanrAal statements have been presented in Pound (£1 whith is also the functi(al currency of Ihe charity. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The fc41owing accounting wlKaes have been applied cOnStenty in dealing wth iterns which are conSided material in rdation to the charity's financial stalernenls. Ba819 ol pr•paratlon The financial slalements have been prepared under Ihe historical cost cA)nventK)n, modified to Include certain items at fair value. The financial slalernents have been ppared in a¢¢ordawe with the Slalem8nt of Recommended Practice ISORPI 'Ac¢ounling and R&wrbng by Charitl8s preparing their accounts in accordance with the Financial Reportiry Stsndard applrablg in th9 UK and RorAJbli¢ of Ireland FRS 102" As p8rrnitted by Ihe Cornpanies Act 20C6. th8 charity has varied th8 standard fomiats in that act for th8 Stalernenl of Financial ActivilEs and the Balance Sheet. Departures from the slandard f(xrn815 are lo comply Ih th8 requirements ol the Charilies SORP and ar8 in eDmphance with sxtion 4.7, 10.6 and 15.2 of that SORP. Going Concem The Trustee's of Crown Jesus Mini$tn8s have reviewed the appropriateness of the going concern assumption and believe that the chanty has sufk*nl rescMJrces availabl& ¢0 enabb il lo continue to meet its ongoing obligations for al least a period of 12 months from Ihe dale of approval of the finanrial statements. As al 31 July 2025 Ihe chanty hdd cash al bank of £18S.041 12024.. £159.1741 and lotsl fun¢ls of £465,735 12024.. £468.3091. The Trustee's (onsider the SU11$ of the ¢h8ftty the year ended 31 July 2025 to be salisf8cIory and achieved in line with the charily'5 obiecliv8s. Th8 charity's p8rfomiance and foreca51s to 31 July 2027 how the charity continues lo generate income anij reserve velS remain positive. Accordingly, the Trustee's believe Ihal it 1$ appropriat¢ to n'n9 to adopt lh¢ goir¥J basis in pr¢paring the finan¢ial 518tem8nts. Stat•m•nt of eompllane• The finanoal Slalemenls ol Ihe charity for tt)e finanual ar ended 31 July 2025 have been prepared on the going concern basis and in accordance WU) U)e Stslement of Recommended Praclte ISORPI 'Accounling and Reportin9 by Charib'es weparing Ihtrir a¢ctyJnis In accordance wth thts Financial Reporting Standard applicable in the UK and Rewblic ol Ireland FRS 102". ¢a8h flow 8tstement The ¢hanly has availed of the exemp¢KJn in FRS 102 from Ihe requiremen¢ lo produce a cash flow ststement because il is classified a$ a small charity- Fund accountlng The fdlowing are the calegleS olluTrJs maintained.. Restricted fund5 Restricted fvrKls represent inc(¥ne received whith can onty be used for partKular purpDses. as specified by the donors. Such purpe5 are wlhin Ihe overau ObjIe5 of the charity. Unre$tri¢ted fvnds unstrICted fund$ o)nsistof General and DesvJnaled funds. General funds pt arbJ)unts which a ex[endate at Ihe do¢retion of the ts)ard. in fut1heran¢e of the objectives of the charity. Designated funds ccxnprise unrestricted funds that Ihe tM)ard has, al its discretion, sel aside for particular purposes. Th8se designations hav8 an administrativ8 puw only, and do not 18gally reStrt th8 board's discretion lo apFAy the fund. 15
continued Crown Jesus Ministries IA company Ilmlted by guararrtee. not having a share capTtall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 July 2025 Incom Income is recognised by indusion in the Stalement of Financial Activib85 only when the charity is legally enliled lo the income, perfomiart& rAlion$ allached lo the itemlsl of incom& have been met. the amounts involved (xn be measured wilh sufficient reliability 8TrJ it 15 prob8t4e ihat the in(x)me will be received by the charity. Income from charitats actSviti95 Income frotn charitsble activities indude income eamed from the Supply of 5eNices under conlractual arrangements and froTn pertorTnance relateij gtants which have conditions ihal specfy the prOViOn of particular services to be provided by the charity. Income from govemmenl and other co-funders is re¢ognised wthen the chanly is legally enb.ded to the Income because il is fulfillin9 the ndbOn$ ¢taIned in Ihe reLqted funding agreements. Expendlture Expenditure 15 8n8ly58d b8hveen costs of chaiitatAe acbwti8s and rai&ng luTrJ5. The Costs of each 8clivity ar8 separ8tely accumulated disch)sed. and anaw accordry to their rnajor comporÉnts. Expenditure is reco9nised bvhen a l&Jal or £SIru¢vts oblvJaith exists as a result ol a past event, a Iransler of economic benefits Is required in seluemenl and the amount ol Ihe oblwJaiion can L liablY measured. Support costs are those fur.$ Ihat assi$1 the work of the charity bul cannoi be attributed to one activity. Such costs are alk)¢aled lo adivibes in prOpoOn 10 slall bme sFnl or other suitable measure for each cb'vily. Tanglblo fix•d o9•0ts ond dopr•¢lallon Tangible fix8d 85sels are slated al cosl or al v8hJalJn. less xcumulated depreciation. The tharg8 10 depreciation is calcuLqled lo write ON the original ¢osl or valuation ol langiwe fixed assets, Ihgir e$timaled r¢siduèl value, ov8r their expecled useful liv&$ 8$ folbws.. L8nd and buildings Ir88hold Fixlures. Fillings Equipmonl Moior Vehides SludK) and Compuler Efwipffnt 2% Straight line 20QA Reducing ba18ne 20% Reducing balance 20% SlraKJhl line D¢btor• Debtors are initially re¢c•3nised at fair value and Ihereafter staled at amortised Cost using the effective interest rale method, unless the effe¢t of discounting wwld be irnrnalerial, in which case they are slate¢J at cost. Credltorj Creditors are initially recogniseil at fair value and Ihereafter stated at amoiti5ed cost using the effective inleresl rale melhLxJ, unless the eHecl ol discnng wLxJld be irnmalerial, in which c8se they are stsled al cost. Cash at bank and In hand Cash at bank and in h c¢Jnprises cash on dewjsit al banks requiring less than three m(th$ noti ol thdrawal. Taxatlon No curr8nl or deferred laxalion arises as the has been granted tharitable exernption. Irr8coverab18 valued added tax is expensed as incuff8d. Pen5ion5 The charily operates a ijefined contribution pen5K>fi 5theme for ernoyeeS. The &%set5 of the scheme are held Separately from Ih05e of the tharity- Annual ¢ontributK)n$ payable lo the ¢hariWs pen$Tr $drne a Charged to the inwne and expenditu a¢¢ount in the peri to which they 181. 16
continued Crown Jesus Ministries IA company Ilmlted by guararrtee. not having a share capTtall NOTES TO THE FINANCIAL STATEMENTS for the financial ytrar ended 31 July 2025 INCOIAE DONATIONS AND LEGACIES Unrestrlcted Restrlcted Funds Funds 2025 2024 Income from Churches, Trusts and Proi8cts Donati5 frorn Individuals Gift School of Evan9elism aryj AdemY 234,763 157,797 20,325 2.943 113,399 17,685 348.162 175,482 20,325 2,943 253,447 192.152 24.333 6.538 415,828 131,084 546,912 476.470 OTHER INCOMe Unr•S¢¢t0d R•$¢trl¢¢ed Fund$ Fund$ 2025 2024 Misc8llan80us In¢iMng Fundraising 7,391 5,273 7,391 5,273 8,046 10.453 12,664 12,664 18.499 EXPENDITURE CHARITABLE ACTwryies DI11 Cost• Othor Cost• Support Co$t• 2025 2024 Expenditure on chantsble aciwiles 549.126 13.024 562.150 538,380 SUPPORT COSTS Charftable Actlvltles 2025 2024 Acc(xJntancy and Legal Fees Bank Charges 12,312 712 12,312 712 3.446 774 13,024 13,024 4.220 NET INCOME 2025 2024 Net Income Is stated after chargIn(credItIngj. Deprecialion ol tangible assets 27.076 24,010 17
continued Crown Jesus Ministries IA company Ilmlted by guararrtee. not having a share capTtall NOTES TO THE FINANCIAL STATEMENTS for the financial ytrar ended 31 July 2025 EMPLOYEES AND REMUNERATION Number of 8mploye88 The 8verdge number of perscS emrloyed I[UdIj 8xecutN8 tnJstees1 durir¥J the financi81 y8ar w88 88 follows.. 2025 Nurnbvr 2024 Nurnber ETnployee 15 15 The staff cosls comprise.. 202S 2024 Wages and salaries Social security costs Pension costs 307.401 16.934 8,161 305,174 19.025 8,470 332,496 332.869 No employees received eme4umènts in éxeess of£60.CQO. EMPLOYEE 8eNeFITS Stsff health Insurance (osls durfng the year lo 31 Juty 2025 1(A4led £4,39512024 . £3.0461. TANGIBLE FIXED ASSETS Land and Flxturos, bulldlng• Flttlngs and freehold Equlprnent Motor Studlo and V8hiclo8 Computer Equlpment Totsl Coot At 1 August 2024 Additions 294.120 45.340 81,061 7.803 465.381 7.803 At 31 Juty 2025 294.120 45.340 88,864 473.184 D•pro¢iatlon At 1 August 2024 Charge for Ihe finanoal year 43,614 5.882 42.015 570 19.968 5,074 51,459 15,550 157.056 27.076 At 31 July 2025 49,496 42.585 25.042 67,009 184,132 Net book value At 31 July 2025 244,624 2,275 20,298 21,855 289,052 At 31 Juty 2024 250,506 2.845 25.372 29,602 308.325 DEBTORS 202S 2024 Prepayments and aed inr 9.301 7.375 18
continued Crown Jesus Ministries IA company Ilmlted by guararrtee. not having a share capTtall NOTES TO THE FINANCIAL STATEMENTS for the financial ytrar ended 31 July 2025 10. CREDITORS Amounts falllng due wlthln on• year 202$ 2024 Taxation and social 88(rity costs Other creditor5 Accfuals and d8feffed incfj 4,929 4,230 8.500 159 4,034 2,372 17,659 6.565 PENSION COSTS. DEFINED CONTRIBUTION The chanty operatss a defined conlnbution penson sthwne. The assets 01 Ihe s¢hem8 are held $eparat8ly from those of the charity in an independ•)ty administe fund. Pensw o)sts amounted to £8,161 12024 . £8,470). 12. RESERVES 2025 2024 At th8 beginnirrfJ of th8 year D8fitst ror the financkal yèar 468,309 12,5741 511.720 143,4111 At the end ol the year 46S.735 468.309 13. FUNDS 13.1 RECONCILIATION OF MOVEMENT IN FUNOS Unr••trl¢tod Ro•trl¢t¢d Fund8 Fund8 Totsl Funda Al 1 August 2023 Movem8nl during thè fIMnts yr 400.285 120,5011 111.435 122,9101 511.720 143,4111 At 31 Juty 2024 Movement during the financial year 379.784 118,9051 88.525 16.331 468.309 12,5741 At 31 Juty 2025 360,879 104,856 465,735 13.2 ANALYSIS OF MOVEMENTS ON FUNDS Balon¢• 1 August 2024 In¢•m¥ Expgndltu Tron•f•r• botween funds Balon¢? 31 July 2025 R8Strlcted funds Reslricled Unrestricted funds Unreslricted General General Capitsl FuNd 88,525 131,(184 114,753 104.856 71.459 308.325 428.492 420.321 27.076 17.8031 7,803 71.827 289.052 379.784 428.492 447.397 360.879 Total lund$ 468.309 559.576 562,150 465.735 19
continued Crown Jesus Ministries IA company Ilmlted by guararrtee. not having a share capTtall NOTES TO THE FINANCIAL STATEMENTS for the financial ytrar ended 31 July 2025 13.3 ANALYSIS OF NET ASSETS BY FUND Flxed assets - charlty use Current assets Current Totsl Restricted tnjst funds 104,856 104,856 unS1cted general fuNJs 289.052 117,6591 360.879 289.052 194,342 117,6591 465,735 14. STATUS The charity is a company limited by guarantee not having a share ¢8ptsI. The IHbilty of th8 m8mbw¥ 1$ linmted lo £10 Fer rner. 15. TRUSTEES. REMUNERATION Ther8 wer8 no Iruste85' remuTall0n or other ten8fits lor the year 8nded 31 Juty 2025 nor for th8 y88r ended 31 July 2024. There were no truslees. expenses paNJ fc¥ Ihe yearended 31 2025 nor lor the year ended 31 July 2024. 16. POST.8ALANce SHeeT ErfeNTS There have been no significant evenls affecting ts Charity sirte the fin8nryal yearvend. 17. GENERAL CAPITAL FUND This fund is capital donation5 received 5peufically to purcha58 catal iterns. When th8 a5S8t is purchased the donation 15 transferred into Ihe gener fund. HowBver, as il has b88n used lo purcha58d fixed 855818, it is not aVailae for funding of operath?nal c051s. 18. RELATED PARTY DISCLOSURES There were no relaled party tran11(5 lor the yearendwj 31 Juty 202S. 20
CROWN JESUS MINISTRIES IA comnY Ilrnlted by guarantee. not having a sh*0 eaplt•ll SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 JULY 2025 NOT COVERED BY THE REPORT OF THE AUDITORS 21
Crovrn Jesus Ministries IA company lirnited by guararrtee. not haviw a shawp capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS Operating Statement for the financial year ended 31 Juty 2025 2025 2024 Incorne Income from Churche5, trust5 & projects Donations from Individuals Gift Aid Schod of Evangelism & Academy Fundraising Income Miscellaneous IrKome 348,162 175.482 20.325 2.943 5,273 7.391 253.447 192.152 24.333 6.538 10,453 8.046 559,576 494.969 Expenses Wages and Salaries Social security costs Pensions Stall training & devdoKment Water Rales Insurance Light and heal Repairs Office. C(ynpuler, PhotocorAer & Posta99 Telephone Printing, Website & Social Medi Projects & event expenditure Van, c2r. rni18age & Iravel eXFSe¥ Legal and professi(¥1 Accountancy Bank charges staff health insurance Schod ol Evangelism & Academy EXJitUre Income Generation Depre¢tIon 307,401 16,934 8.161 1.755 1.351 4.023 6.406 5.100 17,921 4,356 8,570 104,749 25,543 2.688 9,624 712 4,395 4.399 986 27.076 305.174 19.025 8.470 4.483 1.010 4.343 5.385 3.282 21.566 2,909 5,033 93.013 20.949 2.731 3.446 774 3.046 3.250 6.481 24.010 562.150 538,380 N•t d•ll¢lt 12.5741 143,4111 The sup Jetnentary infortnation does rt form part of the aLMJtte¢J finanoal ststernets