INDEPENDENT AUDITOR'S REPORT to the Members of Crown Jesus Ministries IA company limited by guarantee, not having a share caprtall Report on the audlt of the financlal statements Opinion We have audited the charity finan(i81 ststernent5 of Crown Jesu5 Ministries Ilhe charity'l forthe finanal year ended 31 July 2025 which comprise the Stalefflenl of Finala1 ActThiities lincorporating an IncLYlle and Expenditure Accounll, the Balance Sheet atvj notes to Ihe financial stalernents. indudiry the surnrnary of significant accounting pclicies 1 out in note 2. The finatKial rep(xbry framework that has been applied in their preparation is applicable law and United King¢Jom Accounting Standatds. Inl1ng FRS 102 -The Financial Reporting Standard applicable In the UK and Republic of Ireland" an¢J Acc(xJnting arwj Rekw)rbng by Charits'es.. Staternent of Recomrnended Practice applicable to ¢harities prepann9 Ihwr accounts in attOrdan FRS 102. In our opinion, when reporting in acwrdance with a fair pr88enta0n framework th8 financial stat8menls.' give a true and fair view of the state of the thariV$ allairs as at 31 July 2025 and of its deficit for the finan¢ial year then 8nd8d., h8ve been prop8rfy prepared in ac&ydanrA with United .d0M G8n8rally Accepted Accounting Pr8dice'. and h8ve been prepared in accordanc8 wilh Lh8 requir8rnents of the cpanieS Act 2006. B3518 for oplnlon We conducted our audit in accordance wlh Inlemational StsThJards on Auditing IUKI IISA5 IUKII and appliCae L4w. Our responsibilities under Ihose standards are further described in thè Auditorfs SponsIbl11bes for the audit of the rinancial 5talementS Section of our rep)rt. We are independenl of the charity in accordan with ethical requirernents that affj levant lo our au4Jil ol Ihe finanoal slaleftnls in Ihe UK. including the FRC'S Elhical Standarij. an¢ we have fulfille¢ our olher ethical responsibilities in accordance with Ihese requirements. We believe that the audlt evidence we have obtained is Sufficnt and appropnate lo provide a basis for our opnion. Con¢lu•lon• rfjlatlng to golb)g con¢orn In auditing the financial stalemenls, we have condude(I that Ihe trustees, of the goiry ¢onc8m basls of accounting in th8 preparation of th8 finan81 stat8rnent5 ks appropriate. Based on the work we have perfomed. we ha not idenlified any rnalerial uncertainties relating to events or conditions Ihal, individually or colleclively, may casl svJnificanl doubl on the charilys ability lo continue as a going conc8m for a p8ri0d of al18asl I1ve rrthth5 Ircffj lh8 dale when the financial $1818rn8nt5 are aulhori58d for issu8. Our roswnsibilibas and the responsibilrti6s ol the trustees respect lo g(Mng conc8m are deseribed in reltsvant sections ol this report. Othor Inforniatlon The other infom)alion o)mprises Ihe Inlom)ath)n induded In the annual report other than ihe financial slalemenls and our Audilorfs Report the0Th. The tru$lees a respS1e for olher infomialw wnt8ine<J within the annual report. Our cpinion on the financial slalements does not Cover the Qlher iThromiatn and. except lo the extent otherwse expliciuy Stat in our report we do not express any lorrn of assurance condusion Ih8r80n. Our responsibility is lo read the other infonnatKJn aThJ. in doir¥J so. consid8r whether Ihe other infomation is ma18ri8lly inconsislenl wlh the finanaal slalem8nts or tyjr knOwd98 obtained in the oxrse of the audit, or otherwi58 app88rs lo be tnalerially mis51aled. If we identify suth tnalerial incon5i4lencies or apparenl rnaterial rni5Stalernen15. we are required lo determine whether this gives rise lo a material mis51atemenl in the financial statemen15 Ihern5elve5. If, based on the work we have PerfOed. we condude that Ihere 15 a rnaleiial ffiisstalefflenl of this other inforfflalion, we are required to report thal fact. We have rthIng to report in Ihis regar¥J. Opinion on oth•r matter pre5cribod by the Cornpani95 Act 2006 In tyjr opinion. based on the work undertaken in the ¢wrse ol Ihe audit." the infomiation given in the Tru$tees' Annual Report lor Ihe finan¢ial year for which the financial slatsments are prepared is consistent wlh the financial statements,. and the Twstees. Annual Report has been wepaW in a¢cthance wilh applKatAe legal requirements. 10
INDEPENDENT AUDITOR'S REPORT to the Members of Crown Jesus Ministries IA company limited by guarantee, not having a share caprtall Matters on which we are old to report by exception In the light of our knowledge and unilerstandin9 of the charity and its environment obtaine¢J in the course of the auéit. we have not Identified material mis$latements in Ihe Trustees. Annual ReKDri. We have nothing to report in r8SP8d of Ihe matters where Iha cCryan Aci 20[ requires us to r8POrt to you if, in our opinion.. adequate accounting records have rKrt been k8pt,' or the financial st818rnenls are not in agreement wilh th8 accnting records and retums.. or certain disclosures of trustees, rernuneration specified by law are not made.. or we have not received all the iTrfomiation and ext4anations we require forour audit. the trustees were not enlilled to prepa Ihe financial St3men1$ in a¢wr¥Jance with the small companies regime nd take advantage of 5rnall companies. exernption in Pparing the Trustees, Annual Report. R•sponslbllltl•s of Irust••s for tho financlal ststom•nts A$ explained rrK)re fully in the Slalement of Trustees. Res)nsIbl11"e$ 881 out on page 9, the trustees are responsible for the Yeparati of the financial statements and l(K bthng satisfied that Ihey 9ive a true and fair view. and for such internal control as they delermine rceSSary to enable pparats" of finanoal statements that are free from material misstatsrnenl, whelher due to fraud or error. In rKep8ring th8 finanual slat8rn8nls. th8 tru51ees ar8 resrA)nsibl8 for ass8S5iThJ th8 charity'5 ability to conb'nue a5 8 g(xng conc8m. disclosirrfJ. as applKable. rnatter5 relaled lo gc4ThJ concem and using the going concern basi5 of accounting unless managernenl either intend5 10 liquidale Ihe charity cf to cB85e operdlion5. or h85 no reali51ic allernalivè but to do so. Audltorf5 rosponslbllltles for th• audlt of the financlal statemont8 Our obie¢lives are lo obtain reasonatAe assurance about Ivheiher the financ4al stalements as a whole are free from material missLglement. Wheer lo fraud or error, anLI to Issue an Audilo¢s Rep(#1 that InducJ8s our oplnion. Reasonable assurance is a hi9h level of assurance. bjl is ml a guarantee Ihal an audit conducted in accordance with ISAS IUKI wlll always delecl a malenal misslatemenl when il exists. Misslalemenls can arise from fraud or error and affj considered malenal If. In¢liwdually or in Ihe aggwate. they coukl reasonatAy be expected lo influence the ecoNJrnr decisDns of users taken on the basis of Ihese financial stslernents. Irregularities, induding fraud, are in$t8n¢gs of rKJrwA)ry)liance with laws and regulati$. We design procedures in line with our responsibili118s, oullined above. lo d81ecl material misslalem8nts in respect of irregularities, including rraud. Th8 8Xtent to whKh ojr procedures are capat4e of detecng irregularitie5. induding fraud 15 detailed b810w.' The ofy'ectiv8s of our audil in resP8Ct of fraud. are io identy and 8858s5 th8 risks of rnalarial missla18nxnl of the rinancial stsièments due to fraud.. to obiain sulflent appropriale aj11 evKlence regar¢Jing thè assessed risks ol material misslaiemeni due lo fraud. Ihrough designing and ImrAementing appropriale responses lo those assessed risks". and lo SpOnd appropriatety to Instan ol traud or suspect fraud idents.fied dunng the audit. However, the primary responsibility for thè pVentIOn dèteclion of fraud rests wlh l)Olh managèmeni and Ihose charged with govemance ol the Charity. Based on our understanding ol the charty and the environment in which they operate, we identified that the principal risks of non-compliarKe with Iws and Wula"on$ relaled lo the Charities Act 2008 and Companies Act 2006, and we considered Ihe extenl lo which nortrcompliance th Ihese might have a material effed on the financial slalements. We evaluated management's inceThli and opportunilies for fraudulenl manipulation of Ihe financial stalemenls (including the risk of override of conlroLsl. and deterrnin8d Ihal th8 wwpal risks re r81atad lo the posting of inappropriate incorne joumal en¢rie5 and managernenl tmas. Our approach was as - We obtained an underslandiry of the legal and vegulatory requirerneTrt5 apIcale lo the charity 3nd considered that the m051 significant are the Companie5 Act 2W6. Ihe Chantie5 Act INorthern Irelandl 2008 and Accounting and Reporting by Chanlies. Statement of Recommended Practsce appli(aL4e lo ¢hanties p paring their financial stslements in ac¢ordan(t wlh the Financial Repwbng Standard ap1¢able in ¢he UK and Republi¢ of Ireland IFRS 1021-. - Enquiry of management aThY those r*arged writh govemarKe to Nyentify inslaw of compliance with laws and regulations., Reviewing finarrial stalemenl disdosures and lestir lo dorAJm8nlation io as8es8 com18nCe with applicable laws and regulations., - We test the completeness of in(x)rne to address Ihe risk of fravd in inrne re(x)gnth'on,' - Auditing the risk of management override of conir(As. I[u1n9 thrwgh testing 1mal entiies and other adju5trnent5 for appropriateness. 11
INDEPENDENT AUDITOR'S REPORT to the Members of Crown Jesus Ministries IA company limited by guarantee, not having a share caprtall Further information regarding the xopÈ of our rÈsptsnsibililie$ as auditor As part of an auijit in a¢¢ordan¢e wlh ISAS IUKI. we ew¢ise pfeSsional jLKemenl and maintain professlonal $¢eplicism throughout the audit. We alg)". Identify and assess the risks of material misstatement of the financ#al staiements. ether due to fraud or error, design and perform audit prttedures r8spon%v8 lo those risks, and obtain audit evide that 18 sufficient and appropriat8 to provide a b8sis for our opnioTh. Th8 risk of not detecting a material misstslernent resuming from fraud 15 higher than for one resulting from err(x. a5 fraud may inv¢Ave cdlusion, forgery, intention81 omissions, misrepresentations, or Ihe overrbde of int8mal trIA. Obtain an understanding of inlemal contro4 rewant to the audit in order to design aLTrdit prLKedures that are appropriate in the Circums1$. bJt rnl the PUSe ol expressing an Opinic on the effectiveness of the charity's internal control. Evaluate the appropriateness of accounbng PLIe$ uSj and rEasonableness of acwuntiThJ estimales and related disdosures made by trustees. Conclude on the appropnaieness of the truslees. use ol the going e)ncem basis ol accounknng and. based on the audil evidence obtained, whether a material uncertainly exi$ls rdated to evants or conditions that may cast significant doubl on the ¢haritrfs ability to conliwe as a going cceM. If we conduée that a material uncertainly exists, we aw required lo draw attenb.on in our Audilorf$ Repori to the wlaled dis¢losure$ in the finan¢ial statements or, if such disdosur8s are inad8qua18, to modify our opinicffi. Our conclusions are based on th8 8udit evidenc£ obtained up to the dale ol our Auditorfs Report. However, fvture events or conditi(& may cau89 the charity lo cease to continue as a gTrg conc8m. Ev8luat8 the OV8rall presenta1. slruc¢ure aTrJ content of the financial 51atements, including the di5c105ure5, and whether the finanual statements represent the underfying IraThsactions and events in a manner that achieve5 fair prsentaiion. We cornrnunicale with Ih05e charged wilh governance regarding. amor¥J other rnatter5. the planned scope and liming ol the audit and significant audit findin9s. Ial11j any ggnificanl deficiencies In internal ¢ontrol Ihal we idenlify dudng our a51. Oth•r matt•r8 whl¢h wo ar• r•qulrod to 8ddr• The financial Slaleffnts of the c(xmpany for the year enLled 31 JY 2024 were not audited. Consequenuy, we have not audiled the corresponding figures in Ihe cx)mparalive fwnci81 slalements, and we do not express an OnIOn on Ih8m. The purp080 of our audlt work and to whom we owe our re8p0ns1tsl11e8 Thi5 report is rnad8 solely to Ihe charity's rnembers. as a body. in accordance wth Chapter 3 of Part 16 of the Companies Act 2006. Our au(Jil work has been undertaken so ihal we rnighl State lo the charity'5 rnembers those Matter5 we are required lo slate lo them in an auditor'5 report and for no olher purFose. To the fullest exlenl pemiilled by law, we do not accept or assume re$kw1.11ty 10 anyc¥ Olher ihan Ihe chonty and tha charty's members as body. for our audit woth. lof thts rtsrt. or lor ihe Opini)$ we have fomied. Jonathan McN8111 Isenlor Ststutory Audltorl for and on behalf of PGR ACCOUNTANTS UMITED 21 Old Channel Road Belfast B T3 9DE 29 Aprll 2026 12