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 finan￿al year ended
31 July 2025 which comprise the Stalefflenl of Fina￿la1 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. In￿l￿1ng 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 pr88enta￿0n 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 c￿panieS Act 2006.
B3518 for oplnlon
We conducted our audit in accordance wlh Inlemational StsThJards on Auditing IUKI IISA5 IUKII and appliCa￿e 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 slaleft*nls 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 Suffic￿nt 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 finan￿81 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 I￿1ve rrthth5 Ircffj lh8 dale when the financial $1818rn8nt5 are aulhori58d for issu8.
Our roswnsibilibas and the responsibilrti6s ol the trustees respect lo g(Mng conc8m are deseribed in reltsvant
sections ol this report.
Othor Inforniatlon
The other infom)alion o)mprises Ihe Inlom)ath)n induded In the annual report other than ihe financial slalemenls and
our Audilorfs Report the￿0Th. The tru$lees a￿ resp￿S1￿￿e for olher infomialw wnt8ine<J within the annual
report. Our cpinion on the financial slalements does not Cover the Qlher iThromiat￿n 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 knOw￿d98 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 PerfO￿￿ed. we condude that Ihere 15 a rnaleiial ffiisstalefflenl of this other inforfflalion, we
are required to report thal fact. We have r￿thIng 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$tees' Annual Report lor Ihe finan¢ial year for which the financial slatsments are
prepared is consistent wlh the financial statements,. and
the Twstees. Annual Report has been wepaW in a¢cthance wilh applKatAe legal requirements.
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INDEPENDENT AUDITOR'S REPORT
to the Members of Crown Jesus Ministries
IA company limited by guarantee, not having a share caprtall
Matters on which we are ￿o￿l￿d to report by exception
In the light of our knowledge and unilerstandin9 of the charity and its environment obtaine¢J in the course of the auéit.
we have not Identified material mis$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 acc￿nting 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 St3￿men1$ in a¢wr¥Jance with the small companies regime
nd take advantage of 5rnall companies. exernption in P￿paring 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 ￿ r￿ceSSary to enable p￿parats"￿ 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. Whe￿er 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 detec￿ng irregularitie5. induding fraud 15 detailed b810w.'
The ofy'ectiv8s of our audil in resP8Ct of fraud. are io iden￿ty and 8858s5 th8 risks of rnalarial missla18nxnl of the
rinancial stsièments due to fraud.. to obiain sulf￿lent appropriale a￿j11 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 p￿VentIOn 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 ap￿Ical￿e 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 ap￿1¢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 com￿18nCe with
applicable laws and regulations.,
- We test the completeness of in(x)rne to address Ihe risk of fravd in in￿rne re(x)gnth'on,'
- Auditing the risk of management override of conir(As. I[￿u￿1n9 thrwgh testing 1￿mal entiies and other adju5trnent5
for appropriateness.
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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 p￿feSsional jLK*emenl and maintain professlonal
$¢eplicism throughout the audit. We alg)".
Identify and assess the risks of material misstatement of the financ#al staiements. ￿ether due to fraud or error,
design and perform audit prttedures r8spon%v8 lo those risks, and obtain audit evide￿ that 18 sufficient and
appropriat8 to provide a b8sis for our opnioTh. Th8 risk of not detecting a material misstslernent resuming from
fraud 15 higher than for one resulting from err(x. a5 fraud may inv¢Ave cdlusion, forgery, intention81 omissions,
misrepresentations, or Ihe overrbde of int8mal ￿￿trIA.
Obtain an understanding of inlemal contro4 re￿want to the audit in order to design aLTrdit prLKedures that are
appropriate in the Circums1￿$. bJt rnl the PU￿￿Se ol expressing an Opinic￿ on the effectiveness of the
charity's internal control.
Evaluate the appropriateness of accounbng PLI￿e$ uS￿j 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$ls rdated to evants or conditions that may cast
significant doubl on the ¢haritrfs ability to conliwe as a going c￿ceM. If we conduée that a material uncertainly
exists, we aw required lo draw attenb.on in our Audilorf$ 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 g￿Trg 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
pr*sentaiion.
We cornrnunicale with Ih05e charged wilh governance regarding. amor¥J other rnatter5. the planned scope and liming
ol the audit and significant audit findin9s. I￿al￿11￿j any ggnificanl deficiencies In internal ¢ontrol Ihal we idenlify
dudng our a￿￿51.
Oth•r matt•r8 whl¢h wo ar• r•qulrod to 8ddr•
The financial Slaleff￿nts of the c(xmpany for the year enLled 31 J￿Y 2024 were not audited. Consequenuy, we have
not audiled the corresponding figures in Ihe cx)mparalive fwnci81 slalements, and we do not express an O￿nIOn on
Ih8m.
The purp080 of our audlt work and to whom we owe our re8p0ns1tsl11￿e8
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$kw￿1￿.11ty 10 anyc¥* Olher ihan Ihe chonty and tha charty's members as
body. for our audit woth. lof thts rts￿rt. or lor ihe Opini￿)$ 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
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